Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2022 SLD 1285, 2022 CLC 659 | Civil Revision No.18-P of 2010 , decided on 22.03.2021 | This case revolves around a civil revision petition regarding a property dispute. The petitioners, SHAHZADA AMAN ROOM and others, contested the dismissal of their suit by the lower courts under the Civil Procedure Code (V of 1908), specifically referencing Order XVII, Rule 3 which pertains to the court's ability to proceed when a party fails to produce evidence. The Peshawar High Court, presided by Judge WIQAR AHMAD, carefully examined the procedural history, noting that the petitioners had failed to present any evidence despite multiple opportunities provided by the trial court. The court underscored the importance of procedural compliance and the need for litigants to actively engage in their cases. The ruling reinforced the notion that litigation should not be prolonged unnecessarily and that courts must uphold the integrity of the judicial process. The decision serves as a reminder of the consequences of inaction in legal proceedings.... |
| 2010 SLD 1084, 2010 PLJ 151 | W.P. No. 16557 of 2009 , decided on 03.12.2009 | In the case of MST. NUSRAT RAFI vs. EXECUTIVE DISTRICT OFFICER (EDUCATION), FAISALABAD, the Lahore High Court addressed the rejection of a petitioner's application for a teaching position based on technicalities surrounding the timing of her master's degree qualification. The petitioner argued that she had complied with all requirements outlined in the job advertisement and had submitted her application on time, along with the necessary documentation. The court ruled that the rejection was unfair, given that the petitioner was awaiting her official result card at the time of application, which was beyond her control. The judgment underscored the importance of evaluating candidates fairly based on their qualifications rather than adhering to rigid administrative deadlines that do not reflect the substantive qualifications of candidates. This ruling reinforces the principles of justice and fairness in recruitment processes, particularly in the education sector, which is critical for ensu... |
| 2001 SLD 365, 2001 PTD 2470, (2001) 247 ITR 808 | Civil Appeals Nos. 152 and 153 of 1979 , decided on 30.10.1996 | In the landmark case of A.M.S. Sali Maricar v. Income Tax Officer, the Supreme Court of India addressed significant questions regarding the constitutionality of penalties imposed under the Income Tax Act, particularly concerning self-assessment procedures. The Court overturned the Madras High Court's previous ruling that subsection (3) of section 140A was unconstitutional, affirming that the penalties did not violate the right to property as outlined in Article 19(1)(f) of the Constitution. This decision is essential for tax law practitioners and taxpayers alike, clarifying the legal standing of self-assessment penalties and reinforcing the authority of the Income Tax Department. The ruling also aligns with prevailing opinions from other High Courts, establishing a unified legal interpretation across jurisdictions. The case underscores the importance of compliance with tax obligations and the legal framework governing self-assessment in India. Keywords: Income Tax Act, self-assessment,... |
| 2022 SLD 6534 | STA No. 868/LB/2022 , decided on 22.06.2022 | This case revolves around the Appellate Tribunal Inland Revenue's decision concerning M/s Jahangir Sons The Collection's appeal against the CIR, RTO, Lahore under the Sales Tax Act, 1990. The hearing took place on May 27, 2022, and the subsequent decision was issued on June 22, 2022. The Tribunal, presided over by Accountant Member MUHAMMD TAHIR and Judicial Member MUHAMMAD WASEEM CH., deliberated on the nuances of Section 2(43A) of the Sales Tax Act. The case highlights critical aspects of tax compliance and the interpretation of sales tax provisions, making it significant for legal practitioners in tax law. The ruling sets a precedent for similar tax disputes and emphasizes the importance of adhering to tax regulations. Legal representatives Mr. Iqbal Anwar Mehndi, ITP, and Mr. Talat Mehmood, DR, played vital roles in presenting their respective arguments, showcasing the intricate process of tax litigation.... |
| 1993 SLD 785 = 1993 SCMR 1681 | Civil Petitions for Leave to Appeal Nos. 708, 756, , decided on 17.08.1988 | This case involves the Supreme Court of Pakistan's ruling on four petitions regarding the change of dates of birth recorded in matriculation certificates. The petitioners, representing the University of the Punjab, argued that a Syndicate decision made in 1961 prohibited any changes to dates of birth. However, the Supreme Court clarified that the University must consider each case on its merits, even after the 1961 decision. The ruling emphasized the importance of maintaining good faith and the potential for individuals to seek justice through civil courts if their legitimate requests are denied. This case highlights the balance between institutional authority and individual rights under the law, particularly in educational settings. Keywords include: Supreme Court of Pakistan, University of the Punjab, date of birth correction, legal rights, educational institutions.... |
| 2010 SLD 3031, (2010) 329 ITR 129 | I.T.A. No. 93/Jab/97 , decided on 25.11.1999 | This case involves the interpretation of provisions under the Income-tax Act, 1961, specifically concerning penalties for non-compliance with loan acceptance regulations. The case revolves around Preeti Fuels & Flames (P.) Ltd., which received loans from its directors. The Deputy Commissioner imposed penalties for alleged violations of section 269SS due to cash transactions. However, the appellate authority found that part of the amounts were received through banking channels, thus ruling out violations. The Tribunal affirmed this decision, emphasizing the genuine nature of the transactions and the unintentional nature of any defaults. Keywords for SEO include 'Income Tax Appeals', 'Penalty under Income Tax', 'Income Tax Tribunal Decisions', 'Compliance with Income Tax Act', and 'Loan Acceptance Regulations'.... |
| 2004 SLD 670, 2004 CLD 1348 | R.F.A. No. 119 of 2000 , decided on 12.02.2004 | This case revolves around an appeal filed by the appellants against the dismissal of their application for specific performance of a contract along with a claim for damages against a banking institution. The Lahore High Court ruled that the appeal was not maintainable as it sought to contest an interim order from the Banking Court, which is prohibited under Section 21(5) of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997. The ruling reinforces the notion that special laws take precedence over general laws when it comes to procedures relating to banking and financial disputes. The court highlighted the importance of adhering to statutory requirements regarding the filing of applications for leave to appear and defend in such cases. The decision also referenced significant legal precedents that establish the framework for understanding the maintainability of appeals in banking law. This case serves as a crucial reference point for future litigants and ... |
| 1983 SLD 246, 1983 SCMR 278 | Criminal Petition for Special Leave to Appeal No. , decided on 15.11.1982 | This case revolves around a criminal petition for special leave to appeal against a decision from the Lahore High Court regarding bail for serious charges including murder and attempted murder. The petitioners, Imranuddin and others, were denied bail by the Lahore High Court, which highlighted the gravity of the charges against them. The Supreme Court of Pakistan upheld this decision, stating that the High Court's reasoning was sound and that the fact that other individuals involved in a cross case were granted bail did not warrant a similar decision for the petitioners. They faced direct charges including the murder of Muhammad Arshad, which was deemed too serious for bail. This case underscores the judicial scrutiny involved in bail applications under the Criminal Procedure Code and the Penal Code, emphasizing the court's role in maintaining the integrity of the justice system. The decision reflects the principles of criminal law, particularly regarding the seriousness of allegations... |
| 1973 SLD 382, (1973) 90 ITR 68 | ESTATE DUTY REFERENCE No. 618 OF 1965 , decided on 23.12.1971 | This case revolves around the interpretation of property ownership under the Estate Duty Act, specifically regarding shares held in the name of the deceased's wife. The court determined that the deceased had the real title to the shares, despite them being registered in his wife's name, due to evidence showing that the funds for their purchase originated from the deceased. The decision underscores the legal implications of benami transactions and the responsibilities of the benamidar, establishing that for estate duty purposes, the value of the shares must be included in the deceased's estate. This case provides clarity on the application of sections 5 and 2(16) of the Estate Duty Act, emphasizing that the actual ownership and control over the property dictate its tax liability rather than mere nominal ownership. Additionally, it highlights the importance of evidentiary support in claims regarding property ownership and income attribution, thereby impacting future estate duty assessmen... |
| 2020 SLD 288 = 2020 MLD 153 | Criminal Miscellaneous (B.A.) No. 493-A of 2019 , decided on 16.09.2019 | This case revolves around the grant of bail under the Criminal Procedure Code in a theft allegation. The petitioner, Karamat Ullah, was charged with theft under Sections 380 and 411 of the Pakistan Penal Code. The court examined the evidence, noting that the complainant failed to disclose the source of information leading to the charges. The court emphasized that in cases where the evidence does not meet the threshold for a non-bailable offence, bail is typically granted. The decision aligns with established legal principles regarding bail in criminal cases, making it a reference point for similar future cases. Keywords: bail, theft, Criminal Procedure Code, Pakistan Penal Code, legal principles.... |
| 2018 SLD 93, 2018 SCMR 100 | CCT 217/15 and CCT 99/16 , decided on 26.09.2017 | This case involves the Supreme Court of Pakistan's examination of contempt of court applications concerning the Matjhabeng Local Municipality and the Compensation Commissioner. It highlights the complexities of contempt proceedings, especially regarding the rights of individuals in their personal capacity versus their official roles. The court scrutinized the procedural adequacy and fairness of the contempt applications, emphasizing that non-compliance must be shown to be willful and in bad faith. The ruling stressed the importance of proper legal representation and the potential consequences of contempt, including imprisonment. Key issues included the standard of proof required for contempt and the necessity of personal joinder of officials involved in the non-compliance. The decision ultimately reinforces the principles of justice and fairness in legal proceedings, ensuring that individuals are not arbitrarily deprived of their rights. This case serves as a crucial reference point fo... |
| 2015 SLD 2312, 2015 CLC 907 | Writ Petition No. 28142 of 2014 , decided on 29.10.2014 | In the case of Writ Petition No. 28142 of 2014, Miss ASMA JAVAID and others challenged the Pakistan Medical and Dental Council's policy of fixing a 50% quota for male and female candidates in medical and dental college admissions. The Lahore High Court, presided by MRS. AYESHA A. MALIK, ruled that this policy was unconstitutional and violated Article 25 of the Constitution, which prohibits discrimination based on sex. The Court highlighted that the policy undermined merit-based admissions, preventing high merit candidates from accessing medical education solely based on gender. The ruling emphasized the need for equality in educational opportunities and the importance of maintaining high standards in the medical profession. This case underscores the ongoing debate about gender equality in education and the implications of quotas in professional fields. Keywords: medical education, gender equality, constitutional law, Lahore High Court, Pakistan Medical and Dental Council, merit-based a... |
| 1945 SLD 65, (1945) 13 ITR 39 | D-2741 of 1945 , decided on 01.01.1945 | In the case of Wallace Brothers & Co. Ltd. vs. Commissioner of Income Tax, the Federal Court of Pakistan addressed the legitimacy of the Indian Income-tax Act's provisions relating to the taxation of income from foreign sources. The case arose from an appeal against a decision of the Bombay High Court regarding the assessment of the appellant for the year 1939-40, focusing on the definition of 'residence' for tax purposes. The court concluded that the legislative framework established by the Indian Income-tax Act was sound and upheld the authority's decision to include foreign income in the tax assessment based on the company's operations. This ruling is significant for understanding the application of tax law in the context of cross-border income and residency definitions. Keywords include 'Indian Income-tax Act', 'tax assessment', 'corporate residence', and 'foreign income tax'.... |
| 2003 SLD 958, 2003 SCMR 767 | Civil Petition No. 3643-L of 2001 , decided on 21.02.2002 | In this landmark case, the Supreme Court of Pakistan addressed significant issues related to consent decrees and the implications of fraud in legal proceedings. The case originated from a dispute over land allotment involving petitioners who claimed ownership based on a consent decree obtained through an attorney's statement. The allottees contested the decree, alleging fraud and misrepresentation, leading to a series of court decisions that ultimately favored the allottees. The Supreme Court's ruling underscored the necessity for proper legal procedures, including notifying all parties involved in a case, to prevent collusion and ensure justice. This case serves as a crucial reference for future legal disputes involving consent decrees and property rights, emphasizing the need for transparency, due diligence, and adherence to legal norms. Keywords such as 'fraud in consent decree', 'property rights', and 'legal representation' are trending in legal discussions, making this case highly... |
| 1989 SLD 1008, 1989 MLD 1999 | D-675 of 1988 , decided on 06.07.1988 | In the case of JAN CO. IMPORTERS vs. THE FEDERAL GOVERNMENT OF PAKISTAN, the Sindh High Court addressed issues concerning the classification and customs duty of imported industrial valves. The petitioners sought relief after their goods were reclassified, resulting in a significantly higher duty rate. The court emphasized the importance of due process, allowing the petitioners to contest the classification before the Assistant Collector of Customs. The decision underscores the rights of importers under the Customs Act and the necessity for fair hearing procedures in customs matters. This case is significant for understanding customs law and the rights of importers, providing a framework for dispute resolution in tax matters.... |
| 2003 SLD 205 = 2003 PTD 2252 | Complaints Nos. 1524-L and 1525/L of 2002 , decided on 30.04.2003 | This case revolves around the complaints filed by Messrs Ginos Pizza against the Secretary of the Revenue Division regarding improper assessments under the Income Tax Ordinance, 1979. The Federal Tax Ombudsman examined the complaints and identified several issues that indicated maladministration, including the incorrect application of tax laws and failure to acknowledge the cessation of business operations. The Ombudsman's decision emphasizes the importance of accurate tax assessments and adherence to legal provisions, thereby ensuring that taxpayers are treated fairly. The recommendations call for a thorough review and correction of past assessments to align with legal standards, safeguarding the rights of the taxpayer. This case highlights the critical role of the Federal Tax Ombudsman in addressing grievances related to tax assessments and ensuring compliance with tax laws.... |
| 2021 SLD 2431, 2021 PLD 492 | C. P. No. D-1761 of 2020 , decided on 19.04.2021 | This case concerns the unlawful blocking of Computerized National Identity Cards (CNICs) issued to the petitioners by the National Database and Registration Authority (NADRA). The petitioners, who were citizens of Pakistan, argued that they were denied the right to a fair trial, as specified in Article 10A of the Constitution. The court found that NADRA's actions were not supported by any specific legal provisions, and the reasons for blocking the CNICs were vague and unsubstantiated. The court ruled that NADRA must renew the CNICs, reinforcing the legal standards for due process and the protection of citizens' rights. This case highlights significant issues related to identity verification, citizen rights, and administrative authority, serving as a precedent for future cases involving NADRA's powers and citizens' rights.... |
| 2023 SLD 198 = 2023 CLC 262 | Civil Appeal No.172 of 2019 , decided on 01.04.2022 | In the case of Civil Appeal No.172 of 2019, the High Court (AJ&K) dealt with an appeal regarding a suit for specific performance and perpetual injunction. The plaintiffs, ABDUL RAZZAQ and another, sought to enforce agreements to sell land that they claimed to have purchased. The case centered around the Specific Relief Act, 1877, and the Transfer of Property Act, 1882. The court found that the agreements were invalid as one respondent did not sign, while another had already transferred his interest in the property. The court also highlighted the principle that one cannot transfer a title greater than what one possesses. Ultimately, the appeal was dismissed, emphasizing the importance of proper documentation and legal standing in property transactions. This case underscores critical aspects of property law and contract enforcement in civil litigation, providing valuable insights for legal practitioners and scholars alike.... |
| 1980 SLD 1309, 1980 PLC 98 | Constitutional Petitions Nos. 1386 to 1422, 1651, , decided on 07.08.1979 | This case revolves around the constitutional petitions filed by temporary Food Grain Inspectors challenging their termination from service. The Sindh High Court examined the legality of the appointments and subsequent terminations under the prevailing laws and recruitment rules. The court determined that the appointments were made on an ad-hoc basis without adherence to the proper recruitment procedures outlined in the Sind Civil Servants Act and related regulations. The court emphasized the temporary nature of the petitioners' positions, which allowed for termination with short notice. Ultimately, the court upheld the decisions made by the Divisional Committee and dismissed the petitions, reinforcing the authority of the appointing authority under the Martial Law Order. This case highlights the complexities of civil service appointments and the implications of temporary employment within government positions, making it a significant reference in administrative law.... |
| 1984 SLD 64, 1984 PTD 308, (1984) 50 TAX 1 | Income-tax Appeal No. 2119 of 1983-84 , decided on 02.05.1984 | In the case of Income Tax Appellate Tribunal decision dated 2nd May 1984, the tribunal dealt with the appeal of a partnership firm seeking registration under the Income Tax Ordinance, 1979. The core issue revolved around the objections raised regarding the genuineness of the firm due to the involvement of an attorney in running the business. The tribunal examined the facts, including the execution of the partnership deed, the presence of partners during hearings, and the submission of necessary documentation, which included identity cards and balance sheets. The tribunal highlighted that the mere lack of experience among partners does not invalidate a firm’s registration. It reiterated that the law does not require partners to be fully trained or experienced in the business they are undertaking. The decision referenced various precedents and legal provisions that support the registration of firms even when some partners lack prior experience. The tribunal's ruling underscored the princ... |
| 2002 SLD 1741, 2002 CLC 59 | Intra-Court Appeal No.21 of 2001 in Writ Petition , decided on 10.09.2001 | This case revolves around the disconnection of electricity supply to a consumer, Muhammad Zia, without prior notice, as mandated by the Electricity Act of 1910. The Lahore High Court intervened, emphasizing the statutory requirement for notice before disconnection and ruling that the authority's actions constituted a violation of the consumer's rights. The court ordered the restoration of the electricity supply and imposed costs on the authority, highlighting the judicial power to impose penalties on public functionaries who neglect their duties. The ruling reiterates the necessity for compliance with legal protocols in administrative actions, reinforcing consumer protection rights under the law. This decision is significant as it illustrates the court's commitment to uphold justice against arbitrary actions by state authorities, ensuring that consumers are adequately protected from unlawful practices. Keywords for SEO include: consumer rights, electricity supply disconnection, Lahore ... |
| 1980 SLD 1175 = (1980) 125 ITR 641 | CIVIL APPEAL Nos. 1163 TO 1167 OF 1973 , decided on 09.09.1980 | In the landmark case of Commissioner of Wealth Tax v. P.K. Banerjee, the Supreme Court of India addressed the intricate relationship between trust funds and wealth taxation. The central issue was whether the income received by the assessee from a trust fund constituted an 'annuity' under the Wealth-Tax Act, 1957. The court's analysis underscored the importance of the settlor's intention and the nature of the trust's income. It emphasized that the right to receive the entire net income, as opposed to a fixed sum, cannot be categorized as an annuity exempt from wealth tax. This case is pivotal for tax law practitioners and estate planners, highlighting how the characterization of income can significantly affect tax liabilities. The decision has far-reaching implications for similar cases, setting a precedent for future interpretations of annuity and life interest within trust law. Keywords: Wealth-Tax Act, annuity, trust fund, Supreme Court, taxation, legal precedent.... |
| 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.... |