Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2006 SLD 753, 2006 PLD 81 | Criminal Appeal No.38(S) of 2003 , decided on 02.12.2005 | This case revolves around the allegations against Shaukat Ali for committing Zina under the Offence of Zina (Enforcement of Hudood) Ordinance. The Supreme Court scrutinized the evidence presented by the prosecution, which failed to establish the commission of the alleged offense beyond a reasonable doubt. The court emphasized that the burden of proof rests with the prosecution, and in this instance, the evidence was insufficient to convict the appellant. This ruling highlights the critical importance of credible evidence in criminal cases, particularly those involving serious charges like Zina. The case underscores the legal principles surrounding the burden of proof and the rights of the accused in the Pakistani legal system.... |
| 2012 SLD 2311, 2012 PCRLJ 1934 | Criminal Miscellaneous Bail Application 241-P of 2 , decided on 16.03.2012 | In the case of Criminal Miscellaneous Bail Application 241-P of 2012, the Peshawar High Court dealt with the bail application of AZIZURREHMAN, accused of fraud related to emigration. The petitioner was alleged to have deceived complainants into giving him substantial sums of money for visas and work permits for Oman and Canada. The Court examined the evidence presented, which included agreement deeds and bank cheques, but found that it did not conclusively prove the commission of a crime. Instead, the evidence pointed towards a potential civil dispute. The Court emphasized the need for further inquiry into the facts before making a determination on the merits of the case. The decision highlights the balance courts must strike between the rights of the accused and the interests of justice in cases involving emigration fraud. Keywords such as 'emigration fraud', 'bail application', 'Peshawar High Court', and 'Criminal Procedure Code' are essential for understanding the legal context and ... |
| 2012 SLD 2343, 2012 YLR 206 | Bail Application No. 790 of 2011 , decided on 30.08.2011 | In the case of Bail Application No. 790 of 2011, the Sindh High Court examined the request for bail by Muhammad Salman Ahmed Siddiqui, who was involved in a case concerning the possession of counterfeit US Dollar notes. The court noted that evidence suggested that the black notes in question might be convertible to original currency through chemical processes. The decision underscored the principle that bail applications do not allow for deep scrutiny of evidence. The court allowed bail, emphasizing the need for further inquiry into the nature of the recovered currency notes. This case illustrates important aspects of criminal procedure and the handling of counterfeit currency cases, highlighting the balance between the rights of the accused and the interests of justice.... |
| 2023 SLD 1409, 2023 SCMR 1103 | Civil Petition No. 3767 of 2020 , decided on 13.02.2023 | This case revolves around the arbitration dispute between the National Highway Authority (NHA) and Messrs Sambu Construction Co. Ltd. regarding additional work performed under a contract for the rehabilitation of a national highway. The NHA contested the arbitration award which favored the respondent for additional costs incurred for work that was not initially part of the contract. The Supreme Court ruled that the decision of the arbitrators should not be interfered with as they acted within their jurisdiction and authority. The ruling underscored the limited scope for judicial review of arbitration awards, emphasizing the importance of honoring arbitration as an alternative dispute resolution mechanism. This decision is pivotal for understanding the application of the Arbitration Act, 1940, particularly in terms of judicial interference in arbitration processes. The court also highlighted the detrimental effects of prolonged litigation on the judicial system, stressing the need for p... |
| 2006 SLD 2896, 2006 CLD 863 | Regular First Appeal No. 18 of 2005 , decided on 29.03.2006 | In this case, the Lahore High Court presided over an appeal concerning a suit for recovery based on a pro note executed by the appellant, Muhammad Sabir, in favor of the respondent, Muhammad Akram. The legal principles involved included the Civil Procedure Code and the Negotiable Instruments Act. The crux of the matter revolved around the execution of the pro note and the question of consideration, which the appellant contended was absent. The court found that while the execution was established, the presumption of consideration was rebuttable and that the trial court failed to adequately address the underlying liability of the appellant's brother-in-law. As a result, the High Court remanded the case for a fresh examination of the evidence regarding consideration. This decision highlights the importance of clear evidence in contractual disputes and the necessity for trial courts to frame specific issues to ensure fair adjudication.... |
| 2020 SLD 1053, 2020 MLD 514 | Civil Revisions Nos. 227-P and 129-P of 2009 , decided on 11.10.2018 | In the case of Civil Revisions Nos. 227-P and 129-P of 2009, the Peshawar High Court addressed the issue of maintainability of a suit for declaration under the Specific Relief Act. The plaintiffs, claiming ownership of a mountain used as pasture, were not required to seek possession as the property was not in direct possession of any party. The court emphasized the importance of proper evidence and adherence to procedural requirements in civil litigation. This case highlights critical aspects of property law and civil procedure, particularly in relation to joint ownership and the nature of claims in disputes involving land. Understanding these legal principles is vital for advocates and legal practitioners in similar cases. The decision reinforces the need for clarity in pleadings and the necessity of raising all relevant questions at the appropriate stages of litigation.... |
| 1989 SLD 1594, 1989 SCMR 1276 | Civil Petition for Leave to Appeal No.1049 of 1985 , decided on 29.03.1989 | This case revolves around the procedural intricacies of civil law in Pakistan, specifically focusing on the rights of petitioners when their appeals are dismissed due to the absence of legal representation. The Supreme Court evaluated the circumstances under which the High Court dismissed the petitioner's F.A.O. and the implications of counsel's non-appearance on the administration of justice. The ruling emphasized the importance of fair representation in legal proceedings and the standards for restoring appeals. The case also reflects on the broader context of civil procedure laws in Pakistan, including the Constitution of Pakistan and the Civil Procedure Code. Keywords: Supreme Court of Pakistan, civil law, legal representation, appeal, constitutional rights, procedural justice.... |
| 2007 SLD 37, 2007 PTCL 444, 2007 PTD 833, (2007) 95 TAX 333 | I.T.As. Nos.103, 106 and 107 of 1999 , decided on 16.11.2006 | In the case of I.T.As. Nos.103, 106 and 107 of 1999, the Lahore High Court dealt with the issue of income tax assessment concerning MUSHTAQ ALI CHEEMA, a director at M.S.C. Textiles (Pvt.) Ltd. The crux of the case revolved around whether the respondent received salary from multiple companies during the assessment year 1991-92. The Appellate Tribunal found that he had only worked for one company, leading to the dismissal of the appeal by the Lahore High Court. This case highlights the complexities of tax regulations under the Income Tax Ordinance, 1979 and the importance of precise factual determinations in tax appeals. Relevant sections include 136 and 3(2)(c) of the Ordinance and Rule 3 of the Income Tax Rules, 1982. The decision reinforces the principle that factual conclusions made by lower courts should not be easily overturned unless a clear question of law is presented.... |
| 1983 SLD 964, (1983) 142 ITR 654 | TAX CASE Nos. 172 AND 173 OF 1975 | This case highlights the interpretation of 'manufacture' within the context of the Income-tax Act, 1961, particularly regarding development rebates. The assessee, a business involved in the processing of rough castings into components for internal combustion engines, claimed a higher rate of rebate based on its classification as a priority industry. The Income Tax Officer initially denied this claim, asserting that mere polishing did not constitute manufacture. However, subsequent appeals led to a determination that the transformation of raw materials into a new product indeed qualified as manufacturing. The court's ruling reinforces the importance of recognizing the economic activities that contribute to the production of essential components in various industries, affirming the right to a higher development rebate under the law.... |
| 2013 SLD 2224, 2013 PLD 123 | C.M. No. 5192 of 2012 in Intra-court Appeal No. 12 , decided on 10.09.2012 | This case highlights the principles surrounding review petitions under the Civil and Criminal Procedure Codes in Pakistan. The Lahore High Court dealt with issues of fraud and misrepresentation in the context of earlier orders regarding FIRs and bail applications. The court emphasized the importance of transparency and diligence from counsel during proceedings, as well as the limitations on the maintainability of intra-court appeals against orders issued under constitutional jurisdiction. The decision serves as a precedent for similar cases involving review petitions and the standards required to challenge judicial decisions effectively.... |
| 1967 SLD 166 = (1967) 63 ITR 28 | MISC. CASE No. 434 OF 1962 , decided on 16.02.1966 | In this significant case, the Allahabad High Court addressed crucial questions regarding the accrual of income and the treatment of retained amounts for tax purposes under the Income-tax Act. The case revolved around the income earned by M.K. Brothers Private Limited and the amounts retained by the British India Corporation Limited for adjusting dues owed by Sharma & Co. The court's decision underscored the importance of recognizing accrued income for taxation, clarifying that retention of income for adjustments does not negate its accrual status. This ruling is pivotal for tax compliance and understanding income recognition in business transactions, making it essential for legal practitioners and tax advisors to consider similar implications in their cases. The judgment highlights the need for businesses to accurately report their income and understand the tax obligations arising from accrued amounts. As businesses navigate through complexities of tax laws, this case serves as a refer... |
| 2006 SLD 2039, 2006 CLC 578 | H.C.A. No.21 of 2004 , decided on 07.02.2006 | In the case of H.C.A. No.21 of 2004, the Sindh High Court addressed the application of the NGO 'Shehri: C.B.E.' to be joined as a respondent in an appeal regarding the construction on a disputed plot. The court underscored the principle that no party should be penalized for the court's mistakes. The intervenor, concerned with environmental issues, argued that the appellants had changed the plot's use without proper proceedings, warranting their inclusion in the appeal. The court decided that the intervenor, although not necessary, was a proper party whose involvement would facilitate comprehensive adjudication of the case. This ruling highlights the significance of public interest litigation and the judiciary's recognition of NGOs in safeguarding environmental rights. The decision also reiterates the need for judicial efficiency and the avoidance of multiplicity in litigation, reinforcing the role of the judiciary in balancing individual rights with public interests.... |
| 2019 SLD 169, 2019 SCMR 52 | Civil Petitions Nos. 731-K and 732-K of 2018 , decided on 07.09.2018 | In the landmark case of Civil Petitions Nos. 731-K and 732-K of 2018, the Supreme Court of Pakistan addressed critical issues surrounding the Sindh Local Government Act, particularly regarding the powers of the Vice-Chairman following the death of a Chairman. The court emphasized the necessity for clear legal frameworks for filling vacancies in local government offices. The ruling highlighted how the lack of provisions in the law for such situations can lead to administrative challenges. It mandated the Election Commission to conduct timely elections, ensuring that local governance remains functional and representative. This case underscores the importance of adhering to legal protocols in local government operations and the need for prompt electoral processes to fill any vacancies, thereby maintaining the integrity of local governance. Keywords such as 'Sindh Local Government Act', 'Supreme Court of Pakistan', 'local governance', and 'elections' are essential for understanding the imp... |
| 1998 SLD 1621, 1998 PLC 1472 | Civil Appeal No. 156 of 1995 , decided on 12.01.1998 | In the case of Abdul Samin vs. Director, Technical Education, N.W.F.P., the Supreme Court of Pakistan addressed the issue of civil servant adjustments to upgraded posts, examining the implications of qualifications under the North-West Frontier Province Civil Servants Act of 1973. The court ruled that while the respondent was entitled to the pay of the higher post he occupied, he was not entitled to increments due to a lack of requisite qualifications. This case highlights the complexities surrounding civil service regulations and qualifications, and it underscores the need for legal clarity in employment matters within governmental frameworks. The decision is significant for civil servants seeking clarity on their entitlements and the necessity of qualifications for higher positions. Keywords: civil service, legal qualifications, Supreme Court Pakistan, North-West Frontier Province.... |
| 2002 SLD 2944, (2002) 258 ITR 259 | IT Appeal No. 139 of 2002 , decided on 31.10.2002 | In the case of Director of Income Tax v. Sindhi Panchayat, the Delhi High Court addressed the issue of tax exemption for charitable trusts under the Income-tax Act, 1961, specifically section 11. The appeal arose from the disallowance of exemption due to the alleged absence of an audit report as specified under section 12AB. However, the Commissioner (Appeals) confirmed that the audit report was submitted, leading to the Tribunal dismissing the revenue's appeal. The court ruled that the findings were factual and did not present a question of law, resulting in a dismissal of the revenue's appeal under section 260A. This case highlights the importance of proper documentation and the rights of charitable organizations to claim exemptions on their income. The decision reinforces the legal principle that factual findings by lower authorities should be respected unless substantial legal questions are raised. This ruling is significant for tax practitioners and charitable organizations naviga... |
| 1997 SLD 655 = 1997 CLC 599 | Civil Revision No. 1168-D of 1990 , decided on 04.12.1994 | In the case of Sufi Faiz Ahmad vs. Metropolitan Corporation, Lahore High Court, the petitioner sought recovery of Rs.20,000 for building works completed at a primary school. The absence of a formal contract was contested, leading to an appeal by the respondents after the trial court's favorable ruling for the petitioner. The Lahore High Court noted the mandatory nature of local council rules regarding contract execution but upheld the principle of 'quantum meruit', stating that benefits derived from services must be compensated. This case emphasizes the necessity for local councils to honor informal agreements when they receive substantial benefits, thus protecting the rights of contractors and promoting fairness in municipal dealings. The judgment serves as a significant reference for future disputes involving informal contracts and the obligations of local government entities.... |
| 2011 SLD 1981, 2011 SCMR 1901 | Civil Appeal No. 314-L of 2010 , decided on 19.07.2011 | This case revolves around the jurisdictional authority of the Federal Service Tribunal concerning the Pakistan Red Crescent Society. The Supreme Court of Pakistan ruled that Zia Ullah Khan Niazi, who was removed from his position as Assistant Secretary, was not a civil servant and thus could not appeal to the Service Tribunal. The Court found that the Tribunal misapplied the law when it reinstated Niazi without properly addressing the jurisdictional question. The decision clarifies the legal standing of employees within charitable organizations, emphasizing that they do not fall under the same category as civil servants. The case cites multiple precedents to support the ruling, establishing a clear distinction between governmental and non-governmental employees. This ruling is significant for employees of non-profit organizations, as it delineates their rights and the appropriate legal forums for addressing grievances.... |
| 1966 SLD 270 = (1966) 62 ITR 566 | CIVIL APPEAL No. 324 OF 1965 , decided on 20.09.1966 | The Supreme Court case of Travancore Sugars and Chemicals Ltd v. Commissioner of INCOME TAX revolves around the classification of payments made by the company to the Government as either capital or revenue expenditure under the Income-tax Act. The court examined the nature of the agreement between the company and the Government, which included a provision for the Government to receive 20% of the net profits as part of the agreement for the sale of assets from a company being wound up. The court found that the payments were related to annual profits generated from business operations and not tied to the capital value of the assets acquired, thus classifying them as revenue expenditure. This decision highlights the complexities involved in tax law concerning the classification of expenditures and the implications for business operations. The ruling is significant for companies navigating similar tax issues, reinforcing the importance of understanding the nature of payments under tax regu... |
| 1998 SLD 1311, 1998 CLC 740 | First Appeal from Order No. 13 of 1997 , decided on 19.06.1997 | This case revolves around the legal proceedings between Messrs Zenat Brothers (PVT.) LTD. and Messrs Riaz & Sons, focusing on a dispute regarding a Diesel Generating Set (D.G. Set) supplied to the Prime Minister Secretariat. The original agreement between the parties was modified, leading to a civil suit for recovery of significant amounts. The court examined the validity of attachments on pending bills and the implications of a compromise reached during the litigation. The court confirmed the attachment of certain bills while releasing others, emphasizing that factual disputes should be resolved by the Trial Court. This case highlights the complexities of contract enforcement and the procedural nuances of civil litigation, including the importance of adhering to agreed terms and the role of attachments in safeguarding claims. Legal practitioners and entities involved in similar disputes can glean insights on how courts navigate such issues.... |
| 1969 SLD 203, 1969 SCMR 110 | Civil Petition No. 175 of 1968 , decided on 18.10.1968 | This case revolves around the legal dispute concerning the transfer of properties near the motor stand in Murree Cantonment. The properties, originally belonging to an evacuee, were under the tenancy of the petitioner, Raja Ghulam Sarwar Khan. The Supreme Court addressed whether these properties could be considered 'available' for transfer under the Settlement Scheme No. VIII. The Court found that prior approvals and agreements for the transfer of these properties existed, thus rendering them unavailable for local occupants as defined in the Scheme. This ruling emphasizes the importance of binding agreements and the implications of prior governmental approvals in property transfer cases, particularly under the Displaced Persons (Compensation and Rehabilitation) Act. The decision serves as a significant reference for similar cases involving property rights and governmental authority in Pakistan.... |
| 1989 SLD 1992, 1989 PLC 882 | OSA-434 and 435 of 1987 , decided on 16.12.1987 | This case involves two workers from Pioneer Steel Mills Ltd., who were dismissed for alleged misconduct after a quarrel during working hours. The Labour Court ordered their reinstatement and permitted a fresh inquiry, which the Appellate Tribunal upheld. The core issue revolved around the lack of evidence to determine who initiated the conflict, highlighting the importance of due process in disciplinary actions within the workplace. The case underscores the need for employers to conduct thorough investigations and produce evidence when dismissing employees for misconduct. Keywords: workplace discipline, employee rights, labor law, misconduct inquiry, reinstatement.... |
| 2011 SLD 2110, 2011 YLR 433 | Criminal Bail Application No. S-445 of 2010 , decided on 07.09.2010 | This case revolves around the bail application of Muhammad Nawaz, who was accused of serious crimes including murder under the Penal Code. The Sindh High Court, presided over by Judge Muhammad Tasnim, granted bail based on the significant delay in trial proceedings, which had lasted approximately four years. The court emphasized that the accused's right to a speedy trial is paramount and that keeping him in custody without conclusive evidence or a timely trial is unjust. The court also considered the confessional statement made by the accused, where he claimed another individual was responsible for the shooting. This case highlights the importance of ensuring that individuals are not unjustly detained and that their rights to fair legal processes are upheld. The decision serves as a reminder to the legal system regarding the necessity of timely trials and the fair treatment of all accused individuals, regardless of the severity of the charges against them. Keywords: bail application, m... |
| 1998 SLD 1192, 1998 PLD 1 | Writ Petition No. 2226 of 1997 , decided on 15.10.1997 | In the case of Writ Petition No. 2226 of 1997, the Lahore High Court examined the legality of directions issued by the District Judge regarding the expeditious disposal of a suit for possession. The petitioner, Messrs Siemens Pakistan Engineering Co. Ltd., challenged the order, arguing it was issued without a hearing and lacked jurisdiction. The court held that while the District Judge has certain powers under the Civil Procedure Code, the matter at hand exceeded those powers. The High Court reaffirmed its authority to direct lower courts to expedite cases, emphasizing the importance of timely justice. The case underscores the balance between judicial efficiency and the need for fair procedures, highlighting the obligation of courts to provide reasons for their decisions. This case is significant for its implications on judicial directions and the powers of various judicial authorities in Pakistan. It serves as a precedent for future cases concerning the jurisdiction of lower courts an... |
| 2008 SLD 11, 2008 PTD 278, (2008) 97 TAX 25 | I.T.A. No. 893/LB of 2006 , decided on 11.07.2007 | This case involves the Appellate Tribunal Inland Revenue's examination of the legality of a corrigendum issued after an assessment under the Income Tax Ordinance, 2001. The Tribunal addressed the issues surrounding the jurisdiction of the First Appellate Authority and the procedural correctness of the actions taken by the tax authorities. The key points of contention included the validity of the corrigendum and the applicable sections of the law during the assessments for the years in question. The Tribunal emphasized that proper legal frameworks must be followed to amend finalized assessments, and highlighted the importance of statutory notices in such procedures. The ruling underlines the need for adherence to legal protocols in tax assessments, ensuring that all parties involved understand their rights and the procedural requirements necessary for appeals. This case serves as a critical reference for future tax disputes and clarifies the application of income tax laws in Pakistan.... |
| 2001 SLD 2472, 2001 CLC 967 | First Appeal from Order No.53 of 2000 , decided on 06.12.2000 | This case involves an appeal by Messrs Macdonald Layton & Company Limited against the decision of a Civil Judge regarding the setting aside of an arbitration award. The Lahore High Court addressed key issues surrounding the jurisdiction of the arbitration proceedings, which were conducted in Islamabad instead of Karachi as per the original agreement between the parties. The court highlighted that the appellant's participation in the arbitration process, including suggesting arbitrators and not objecting to the venue during the proceedings, undermined their claim of jurisdictional error. Furthermore, the court reinforced the significance of adhering to statutory time limits for filing objections under the Arbitration Act, ruling that the appellant's late objections could not be considered. Overall, the decision emphasizes the need for parties to act diligently and within the confines of the law, ensuring that procedural requirements are met to maintain the integrity of arbitration proce... |
| 1984 SLD 625, (1984) 148 ITR 72 | I.T. REFERENCE No. 37 OF 1970 , decided on 01.01.1984 | The case revolves around the interpretation of section 15B of the Income-tax Act, 1922, concerning tax rebates for donations made to charitable institutions. The Rajasthan High Court examined the nature of donations made by Maharaja Shri Umed Mills, which included significant contributions towards the construction of a school and hospitals. The court ruled that the donations were indeed charitable and should qualify for tax rebates, irrespective of whether the contributions were made in cash or through construction. This ruling underscores the importance of the intent behind donations and their ultimate benefit to society. The case is significant for taxpayers looking to understand the nuances of charitable contributions and tax exemptions in India. It highlights how the courts assess the substance of transactions over their form, ensuring that genuine charitable intentions are rewarded with appropriate tax benefits.... |
| 1994 SLD 110, 1994 PTD 858, (1994) 69 TAX 258 | I.TA. No. 8953/LB of 1991-92 , decided on 03.02.1994 | This case revolves around the reopening of an income tax assessment under the Income Tax Ordinance, 1979. The Appellate Tribunal emphasized the necessity of providing definite information before reopening an assessment, and criticized the practice of remanding cases without clear directives. The Tribunal restored the original assessment, reinforcing that mere change of opinion by the assessing officer is insufficient for reopening assessments. The decision sheds light on the legal standards for income tax assessments and the importance of clarity in remand orders, making it a significant case for tax law practitioners and tax compliance in Pakistan.... |
| 2005 SLD 2575, (2005) 277 ITR 244 | WRIT PETITION (C) No. 1067 OF 2003 , decided on 05.10.2004 | In the case of AFT Trust-Sub-1 v. Chairman, Central Board of Direct Taxes, the Delhi High Court addressed the issue of tax exemptions under section 10(15A) of the Income-tax Act, 1961. The case involved a foreign company leasing aircraft to an Indian firm and applying for approval under the specified section, which mandates Central Government approval for tax exemptions on lease payments. The court found that previous rejections lacked sufficient explanation, undermining due process. As a result, the court quashed the prior orders and mandated a re-evaluation of the approval application. This ruling underscores the importance of transparency in tax-related decisions and the necessity for governmental bodies to provide clear reasoning for their actions. Tax exemption cases under the Income-tax Act continue to be a significant area of legal scrutiny, highlighting the critical interplay between foreign investment and domestic tax regulations.... |
| 2001 SLD 2316, 2001 CLC 148 | D-1183 of 1999 , decided on 27.04.2000 | This case revolves around the constitutional legality of professional tax imposed by the Sindh Finance Act, 1994, which was found to violate the limits set by the Constitution of Pakistan, specifically Article 163, and the Profession Tax Limitation Act, 1941. The Sindh High Court examined the amendments made in the West Pakistan Finance Act, which allowed the Provincial Assembly to impose professional taxes exceeding Rs.50. The court found these amendments illegal and without lawful authority, thus reinforcing the importance of adhering to constitutional provisions in tax legislation. The case highlights the balance of power between provincial and federal legislation regarding taxation and the need for compliance with established financial limits. Keywords: Sindh High Court, professional tax, constitutional law, taxation limits, legal authority, federal statutes, provincial assembly, Pakistan.... |
| 1968 SLD 21, 1968 PCRLJ 176 | Criminal Appeal No. 6 of 1965 , decided on 20.10.1967 | This case revolves around the acquittal of Hamidullah, who was charged with the murder of Haji Saleh Muhammad under sections 302 and 324 of the Pakistan Penal Code. The incident occurred on July 27, 1963, when the deceased was shot in a bazar in Mardan. The acquittal was primarily based on the High Court's assessment of the evidence, which included testimonies from witnesses who were related to the deceased. The Supreme Court supported the High Court's view that the evidence provided was not sufficient to prove the guilt of the accused beyond reasonable doubt. The case highlights the principles of criminal justice, particularly regarding the standard of proof required for conviction, the credibility of witness testimonies, and the implications of witness relationships on the integrity of the evidence presented. The decision reinforces the importance of a fair trial and the presumption of innocence until proven guilty, making it a significant reference in criminal law. Keywords: acquitt... |
| 1989 SLD 2273, 1989 PLC 556 | L32 of 1988 , decided on 17.05.1989 | This case revolves around the dismissal of Umar Gul Khattak, a civil servant, who was initially granted 60 days of earned leave. However, he applied for additional medical leave claiming serious illness, which was not sanctioned. The authorities claimed he traveled to Saudi Arabia during his leave without proper approval. The tribunal found that he had not provided sufficient evidence to support his claim of illness and that the medical chits he submitted could easily be obtained by anyone. The case highlights the strict enforcement of leave policies for government employees and the legal ramifications of unauthorized absences. The tribunal ruled that the dismissal was justified, ensuring that government servants adhere to established protocols. Keywords: government servants, leave policy, dismissal, misconduct, legal proceedings, unauthorized absence.... |
| 2013 SLD 726, 2013 CLC 702 | First Appeal No.50 of 2012 , decided on 21.12.2012 | The case revolves around the execution of a decree under the Civil Procedure Code and the Financial Institutions (Recovery of Finances) Ordinance. The Sindh High Court dealt with an appeal concerning the confirmation of an auction sale by a Banking Court. The appellants contended that their applications to set aside the sale were not disposed of properly, and the sale was confirmed without adequately addressing their claims. The High Court found that the appellants failed to comply with procedural requirements, leading to the dismissal of their appeal. This case highlights the importance of adhering to legal procedures in financial disputes and the protection of auction-purchaser rights after a sale has been confirmed. Key terms include auction proceedings, Civil Procedure Code, financial recovery, and judicial decisions in banking disputes.... |
| 2019 SLD 338, 2019 PLJ 18 | Civil Revision No. 2023 of 2013 , decided on 17.02.2017 | In the case of Muhammad Aslam and another vs. Naziran Bibi and another, the Lahore High Court dealt with a civil revision regarding a suit for specific performance of an oral agreement to sell property. The petitioners claimed that they entered into an agreement with the respondents, but the court found significant issues with the evidence presented. The key legal principles highlighted included the need for credible evidence to support claims of oral agreements, especially when involving illiterate individuals. The absence of independent witnesses and the lack of proper legal representation for the respondent played a critical role in the court's decision. The ruling reinforced the legal standards required for proving oral agreements in property transactions, emphasizing the importance of independent advice in such cases. The judgment serves as a crucial precedent in the realm of property law and specific performance claims, particularly in contexts involving vulnerable parties. This ... |
| 1997 SLD 407, 1997 PLD 1 | Civil Petition No. 125 of 1995 , decided on 11.07.1996 | In the case of Civil Petition No. 125 of 1995, the Quetta High Court addressed critical issues surrounding the Quetta Municipal Earthquake Proof Building Code, 1937, and its applicability against the backdrop of ongoing construction activities in a seismic zone. The petitioners, led by Begum Saida Qazi Isa, contested the construction of multistoreyed buildings that allegedly violated the established Building Code, which aims to ensure safety in a region historically prone to earthquakes. The court's decision underscored the necessity of adhering to the Building Code to mitigate risks associated with seismic activities, thereby safeguarding the lives and properties of Quetta's residents. This ruling reinforces the significance of legal frameworks in urban planning and disaster risk management, highlighting the intersection of law and public safety in construction practices. The court mandated strict enforcement of height restrictions and the preservation of open spaces, thereby advocati... |
| 2012 SLD 2196 = 2012 CLD 337 | Civil Petition No.1183 of 2011 , decided on 12.10.2011 | This case revolves around the appeal of Apollo Textile Mills Ltd. against a decree issued by the High Court in favor of Soneri Bank Ltd. for recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The Supreme Court emphasized the mandatory nature of the legal provisions governing banking suits, particularly the requirement for detailed pleading of accounts and financial transactions. The petitioners' failure to meet these requirements resulted in their inability to defend against the claims, ultimately leading to the dismissal of their petition for leave to appeal. The court reaffirmed that a clear and precise articulation of financial dealings is essential in banking litigation, as it protects both the institutions involved and the rights of the defendants. The decision highlights the significance of adhering to procedural norms in financial recovery cases, establishing a precedent for future banking litigation. Keywords: banking law, financial re... |
| 1982 SLD 1275, (1982) 138 ITR 682 | IT REFERENCE No. 252 OF 1973 | In this significant ruling by the Bombay High Court, the case revolves around the application of penalties under section 271(1)(c) of the Income-tax Act, 1961, concerning the concealment of income. The case, involving B.S. Badve, highlighted that after the loss of accounting records in a fire, the assessee submitted income estimates for several assessment years. The Income Tax Officer (ITO) raised the assessed income based on these estimates. However, the Tribunal ruled that there was no evidence of deliberate concealment or fraudulent intent in the estimates provided. This ruling reinforces the principle that penalties should not be levied without clear evidence of wrongdoing. As such, the findings of the Tribunal were upheld, emphasizing the importance of fair assessment practices in tax law and protecting taxpayers from unjust penalties.... |
| 2000 SLD 277, 2000 PTCL 282, 2000 PTD 2173, (2000) 81 TAX 249, (2000) 82 TAX 73 | Income Tax Reference No. 174 of 1991 , decided on 13.10.1998 | In the Income Tax Reference No. 174 of 1991, the Sindh High Court addressed the taxation implications of proceeds from the sale of a poultry farming business. The core issue revolved around whether the profit from the sale should be taxed under the Income Tax Ordinance, 1979. The court examined relevant sections of the ordinance, especially those concerning exemptions for income derived from poultry farming. The judges deliberated on the nature of the sale transaction, categorizing it as a 'slump sale' due to the sale of the entire business as a single entity without the ability to assign individual values to its components. The court ultimately upheld the Appellate Tribunal's ruling that the sale proceeds were exempt from taxation. This case highlights the importance of understanding non obstante clauses in statutory interpretation and their effect on tax liabilities, particularly in complex business transactions. The decision reinforces the principle that exemptions provided in the l... |
| 2019 SLD 3122 = 2019 PLC 1324 | C.P. No. D-608 of 2015 , decided on 14.02.2018 | In the case of C.P. No. D-608 of 2015, the Sindh High Court examined the issues surrounding the up-gradation of posts for Stock Auditors/Stock Verifiers at the Port Qasim Authority. The petitioners, after serving for over 18 years, were upgraded from BPS-15 to BPS-17 but faced adverse conditions in a subsequent office order that sought to limit this up-gradation to be personal to them. The Court ruled that such conditions were unjustified and violated the principles of law regarding up-gradation and promotion. The decision reaffirmed the importance of fair treatment in employment matters, specifically regarding promotions and up-gradation rights under the law, thereby enhancing the understanding of employees' rights within statutory frameworks.... |
| 2002 SLD 1126, 2002 SCMR 217 | Criminal Petition No. 93-L of 2000 , decided on 22.11.2000 | In this significant legal case, the Supreme Court of Pakistan addressed the issues surrounding the acquittal of a murder accused by the Lahore High Court. The case revolves around the murder of Bashir Ahmad, where the initial trial concluded with a death sentence, later overturned by the High Court on questionable grounds. The Supreme Court's decision to grant leave for appeal underscores its commitment to ensuring justice is served, particularly when there are concerns about the credibility of the initial acquittal. The court's analysis revealed that the FIR was lodged promptly, which should have bolstered the prosecution's case, yet the High Court dismissed it as indicative of police misconduct. This case not only highlights critical aspects of criminal law, such as the standards for witness credibility and the importance of timely reporting, but also reflects the ongoing struggle for justice within the legal system. Keywords such as 'Supreme Court of Pakistan', 'criminal justice', '... |
| 2009 SLD 1304 = 2009 PTD 1974 | I.T.A. No.131/LB of 2008 , decided on 31.07.2009 | This case revolves around the appeal against an annulled assessment order under the Income Tax Ordinance, 2001. The taxpayer had filed a return declaring an income of Rs. 90,000, but the Assessing Officer discovered evidence of non-declared income from purchases made from Messrs Dawood Corporation. A notice was issued under section 122(9), which the taxpayer claimed was not served. The First Appellate Authority annulled the assessment based on alleged technical flaws in the notice. However, the Income Tax Appellate Tribunal restored the original assessment, arguing that technical defects do not negate the validity of the assessment when the underlying tax liability is clear. The case underscores the importance of proper notice service and the distinction between procedural errors and substantive tax obligations, ultimately favoring the revenue's position. It highlights the court's stance on the necessity of addressing actual income concealment over procedural technicalities in tax asse... |
| 1988 SLD 1042, 1988 PLC 389 | KAR-59 of 1987 , decided on 25.08.1987 | This case involves the Labour Appellate Tribunal's decision regarding the termination of Israr Ahmad Khan, a Telephone Operator, under the Industrial Relations Ordinance of 1969. The tribunal upheld the Labour Court's ruling which reinstated Khan after determining that his termination lacked just cause. The appellants argued that his appointment was temporary and could be terminated without reason, but the tribunal found insufficient evidence to support this claim. This case highlights key concepts in labor law, particularly the rights of workers against arbitrary termination and the importance of clear contractual terms. The decision reinforces the legal protections available to employees under the Industrial Relations Ordinance, emphasizing the tribunal's role in ensuring fair treatment in employment. Keywords include 'Labour law', 'employee rights', 'arbitrary termination', 'Industrial Relations Ordinance', 'legal protections for workers', 'Sindh Labour Court', 'reinstatement of emp... |
| 2013 SLD 1583, 2013 SCMR 777 | Criminal Appeal No. 92 of 2011 , decided on 21.11.2012 | In the case of Hakim Khan vs. The State, the Supreme Court of Pakistan addressed serious allegations under the Anti-Terrorism Act and the Pakistan Arms Ordinance. The appellant, Hakim Khan, was convicted for possession of illegal arms and involvement in a violent police encounter. The court examined the circumstances of his arrest, which occurred after a shootout with police where he was found injured and in possession of hand-grenades and a rifle. Despite claims of self-defense, the court determined that the prosecution's evidence was sufficient to uphold the convictions. The decision emphasized the importance of fair trial rights while also affirming the integrity of the trial process. The ruling highlights key issues in criminal law, particularly regarding the handling of evidence and the rights of defendants in high-stakes legal situations. This case serves as a crucial reference for future cases involving similar charges and emphasizes the legal standards required for a fair trial... |
| 1994 SLD 536, 1994 SCMR 283 | Civil Petition No. 212 of 1993 , decided on 13.10.1993 | In the case of Civil Petition No. 212 of 1993, the Supreme Court of Pakistan addressed the issue of the cancellation of a No Objection Certificate (N.O.C.) for a petrol pump installation. The petitioner, Muhammad Shafi, argued that the N.O.C. was unjustly revoked after a year, during which time he made significant investments. The Deputy Commissioner cancelled the N.O.C. without a hearing, based on a complaint from respondent Altaf Hussain, who alleged misrepresentation of facts regarding land ownership. The Court emphasized the necessity of adhering to legal procedures and granting individuals the right to be heard before such administrative actions are taken. The decision underscores the significance of protecting vested rights and ensuring that due process is followed in administrative matters. This case is a pivotal example of the intersection between administrative law and property rights, demonstrating the judicial system's role in upholding legal standards in the face of potenti... |
| 2016 SLD 1288 | ITA No. 1634/LB/2014 (Tax Year 2012) , decided on 10.06.2016 | The case revolves around multiple appeals filed by Tripple Em (Pvt) Limited against the decisions of the Commissioner Inland Revenue concerning tax assessments for the years 2008, 2012, and 2014. Key issues included the classification of repair and maintenance expenses, which the taxpayer argued were incorrectly treated as capital expenditures rather than allowable revenue expenses. The tribunal highlighted the necessity for accurate financial reporting and compliance with the Income Tax Ordinance, which impacts the overall tax liability. The decision underscores the significance of adhering to procedural norms while asserting taxpayer rights and maintaining transparency in tax-related matters. This case is pivotal for businesses navigating tax regulations, emphasizing the critical nature of documentation and legal interpretation in tax disputes. Relevant keywords include 'tax law', 'income tax', 'tax deductions', 'revenue expenses', and 'tax appeals', which are essential for SEO optim... |
| 1979 SLD 760, (1979) 116 ITR 602 | IT REFERENCE No. 69 OF 1965 , decided on 14.08.1974 | In the case of Commissioner of Income Tax v. Gagalbhai Jute Mills Ltd., the Bombay High Court addressed the tax implications of profits realized from the sale of machinery that was not utilized during the relevant accounting year. The court ruled on the application of sections 10(2A) and 10(2)(vii) of the Indian Income-tax Act, 1922, determining that the profit amounting to Rs. 2,70,593 was not assessable under these provisions. The Tribunal and subsequently the High Court held that the amount in question was capital gains rather than taxable income, as it did not relate to any prior depreciation losses. This case highlights the nuances of tax law concerning capital gains and exemptions in the context of machinery sales, providing clarity for future assessments. Key terms include capital gains, income tax exemptions, and the Income-tax Act.... |
| 2019 SLD 353 | STA No. 393/IB/2017 , decided on 10.01.2019 | In the case of M/S Golden Star Fan Industries vs. The CIR, RTO, Sialkot, the Appellate Tribunal Inland Revenue addressed claims of tax fraud related to sales tax refunds. The appellant was accused of obtaining refunds through fraudulent means, but the Tribunal found that all transactions were legitimate, with proper invoices and payments made according to the Sales Tax Act, 1990. The Tribunal pointed out that the department failed to establish any fraudulent activity, and the show cause notices issued were time-barred. The ruling emphasized the necessity of evidence in tax fraud cases and clarified that mere allegations without proof do not suffice to establish guilt. This decision is significant for businesses facing similar tax fraud allegations, offering them a clearer understanding of their rights under the law and the importance of maintaining thorough documentation. The ruling serves as a precedent for future cases involving tax refunds and fraud allegations, highlighting the leg... |
| 1988 SLD 937, 1988 PLC 232 | FD-724 of 1986 , decided on 22.02.1987 | This case revolves around the registration of trade unions under the Industrial Relations Ordinance (XXIII of 1969). The central issue was whether casual workers, not paid for certain days and thus not on the employment rolls, should be counted in the total number of workers for the registration of a trade union. The Labour Appellate Tribunal highlighted the definition of 'workman' and clarified that only those meeting the criteria should be considered. The Tribunal also criticized the Registrar for not providing sufficient details when rejecting the registration application. This case underscores the importance of proper adherence to legal definitions and transparency in administrative processes related to labor rights and union registration. Key legal terms include 'Industrial Relations Ordinance', 'trade union registration', and 'workman definition', which are crucial for understanding labor laws in Pakistan.... |
| 2024 SLD 4457, 2024 PLJ 196 | Crl. Misc. No. 25361-B of 2024 , decided on 03.06.2024 | This case, adjudicated by the Lahore High Court, revolves around the bail petition of Tariq Mehmood, who is accused of abducting Mst. Farah Arshad to commit rape, under sections 365-B and 376 of the Pakistan Penal Code. The court's decision was influenced by several factors, including the submission of a nikahnama indicating the marriage between the petitioner and the victim, and a negative DNA report. The court underscored the importance of evaluating the evidence at this stage, emphasizing that the petitioner had been incarcerated for an extended period without necessity for further investigation. The ruling allowed for bail, highlighting the legal standards under the Criminal Procedure Code. This case underscores critical aspects of criminal law, particularly regarding the rights of the accused and the role of evidence in determining pre-trial detention. The decision reflects a careful balance between the seriousness of the allegations and the rights to liberty and justice. Keywords... |
| 1976 SLD 142, 1976 PLD 291 | D-2741 of 1975 , decided on 01.01.1976 | In a pivotal case decided by the Supreme Court of Pakistan, Muhammad Iqbal was accused of murdering Sabz Ali on August 5, 1970, during a bus journey. The incident, which occurred in broad daylight, was witnessed by several passengers, yet none came forward to directly identify the shooter due to fear of reprisal. The court examined the admissibility of witness statements under sections of the Evidence Act, particularly regarding spontaneous declarations made by passengers immediately following the shooting. The court found strong circumstantial evidence supporting the conviction, including the appellant's motive, his actions immediately following the crime, and the corroborative testimonies of other passengers. This case underscores the challenges of witness cooperation in criminal trials and the importance of maintaining public safety and civic duty. Key legal principles regarding hearsay and the weight of circumstantial evidence were also discussed, reaffirming their significance in ... |
| 2002 SLD 2207, 2002 CLD 983 | Regular First Appeal No.415 of 1998 , decided on 08.04.2002 | In the case of Regular First Appeal No.415 of 1998, the Lahore High Court addressed a dispute involving financial agreements between Hotel Kashmir Palace (PVT.) Limited and First Elite Capital Modaraba. The case arose after First Elite Capital filed a suit for recovery of a substantial amount, claiming default by Hotel Kashmir Palace in adhering to the terms of two Musharka agreements. The court found that the principal amount had been settled, but disputes regarding the sharing of losses and the validity of interest charges persisted. The decision emphasized the importance of proper account renditions in financial agreements, a crucial aspect for businesses involved in profit-sharing arrangements. The court's ruling to allow the appeal under specific conditions highlights the complexities of financial law and the need for careful examination of agreements in corporate finance. This case serves as a significant reference point in understanding the legalities surrounding financial recov... |
| 2015 SLD 1500 = 2015 MLD 242 | Criminal Miscellaneous No. 6491-B of 2014 , decided on 03.06.2014 | In the case of Criminal Miscellaneous No. 6491-B of 2014, the Lahore High Court addressed serious charges against Muhammad Aslam, a Sub-Inspector in the Elite Force, involving the murder of five individuals in a violent incident. The court highlighted the significant amount of evidence, including over seven hundred crime empties recovered at the scene and the nature of the injuries inflicted on the deceased. The judges examined the implications of self-implicating statements made by the accused and the lack of an alibi, which was raised after a considerable delay. The ruling underscored the precedence of eyewitness accounts and medical evidence in establishing the gravity of the crime. This case illustrates the court's strict approach to bail applications in murder cases, particularly when prior enmity and organized criminal behavior are evident. The court's reliance on established precedents reinforces the legal framework surrounding bail in serious criminal matters.... |
| 1962 SLD 28, (1962) 46 ITR 301 | TAX CASE No. 201 OF 1960 (REFERENCE No. 92 OF 1960 , decided on 03.04.1961 | This case revolves around the assessment of income tax on an association of persons under the Income Tax Act, 1961. The primary question was whether the assessments made on the association for the years 1951-52 to 1956-57 were valid. The court found that for the assessment year 1951-52, the assessments were improper as there was no evidence of an association between the adult Meyyappa and his minor son Chettiappa. The court highlighted that a minor lacks the capacity to form such an association with an adult. However, for the subsequent years, the court ruled that an association existed between Meyyappa, Chettiappa, and the M.S.M.M. firm, which had been managing the properties, thus validating the assessments. This case underscores the complexities in tax law regarding associations of persons, especially when minors are involved and the implications of management and income-sharing agreements.... |
| 2013 SLD 57 = 2013 PTCL 152 | I.T.R No. 41/2011 , decided on 12.11.2012 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically Sections 120, 121, and 177. The Lahore High Court addressed the question of whether an assessment under Section 121(1)(d) could occur following a deemed assessment order issued under Section 120. The court ruled that prior to the amendments made in 2010, Section 121(1)(d) did not permit a second assessment where a return of total income was already filed. The ruling emphasized the legislative intent and the procedural framework guiding income tax assessments, clarifying that the amendments introduced in 2010 sought to rectify the identified lacuna in the law. The case highlights significant aspects of tax law and the importance of adhering to procedural requirements in income tax assessments, making it a critical reference point for future cases involving similar issues.... |
| 2024 SLD 3482 | STA NO. 1137/LB/2022 , decided on 26.03.2024 | This case revolves around the appeal filed by M/s. Shahtaj Sugar Mills against the CIR, LTO, regarding the application of the Sales Tax Act, 1990. The core issues pertained to sections 8(2), 34(1)(a), and 33(5) of the Act, which are critical in determining tax liabilities and compliance. The tribunal's ruling provided insights into the interpretation of these sections, emphasizing the legal obligations of the appellant. The decision is significant for businesses navigating sales tax regulations, as it outlines the expectations and responsibilities under the law. This case serves as a precedent for future disputes involving the Sales Tax Act, making it essential for legal practitioners and businesses to understand its implications. Keywords: Sales Tax Act, tax compliance, legal obligations, business regulations, tribunal decision.... |
| 1992 SLD 250, 1992 SCMR 458 | Civil Appeals Nos.246-K, 248-K to 253-K and 291-K , decided on 02.05.1989 | This case revolves around the interpretation of the Income Tax Act of 1922 and the Finance Ordinance of 1961, focusing on the appeals related to the computation of income tax for partners in firms. The Supreme Court of Pakistan reviewed the High Court's decision regarding the framing of legal questions when the Income-tax Appellate Tribunal refused a reference. The key issues included the calculation of total income, the distribution of super-tax among partners, and procedural requirements for issuing demand notices. The Court emphasized the importance of a clear application of mind by tax authorities when imposing tax liabilities. The ruling clarified that the partner's share of super-tax must correspond to their share of total income, rejecting the restrictive interpretations that could disadvantage taxpayers. This decision is pivotal for ensuring compliance with tax laws and protecting the rights of individual taxpayers against arbitrary tax assessments.... |
| 2021 SLD 2300, 2021 PLD 256 | Constitutional Petitions Nos. D-4953, D-5036, D-51 , decided on 11.12.2020 | This case revolves around the constitutional petitions filed by the Peoples University of Medical and Health Sciences for Women, challenging the legality of the Pakistan Medical Commission Act, 2020, particularly its sections concerning medical college admissions. The court's ruling clarified the roles of federal and provincial governments in regulating medical education, emphasizing the need for fair and merit-based admissions. The decision highlighted significant legal principles, including the doctrine of 'reading down' statutes to maintain their constitutionality, which is crucial in cases involving educational regulations. The ruling also pointed out the importance of cooperative federalism in Pakistan, allowing for both national standards and provincial autonomy in educational matters. This landmark decision has implications for future admissions to medical colleges across Pakistan, ensuring that the rights of students are protected while adhering to legal frameworks. Overall, th... |
| 1983 SLD 1868, 1983 PLC 990 | 866/843 of 1980 , decided on 29.06.1982 | In the case of Muhammad Arshad Butt vs. Controller of Printing and Stationery, Punjab, the appellant challenged his dismissal from service, which was based on his absence without leave. The case, adjudicated by the Service Tribunal, Punjab, highlighted the importance of following procedural norms in disciplinary actions. Despite the appellant's claims of having submitted leave applications, the Tribunal found a lack of evidence to support this. The ruling emphasized the principle of audi alteram partem, affirming that the appellant was given opportunities to defend himself but failed to respond adequately. The decision reinforces the standards for civil servants under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, particularly concerning unauthorized absence and the associated disciplinary measures. This case serves as a critical reference for understanding the enforcement of discipline within government services and the legal obligations of employees to communicate... |
| 2019 SLD 13 = 2019 PTD 60 | W.P. No. 202214 of 2018 | In the case of Messrs Starlet Innovations (Pvt.) Ltd. vs. Federation of Pakistan, the Lahore High Court addressed the implications of the Income Tax Ordinance, 2001, particularly focusing on audit provisions under Section 177. The petitioner contended that their filing of a statement under Section 115(4) should exempt them from audits, citing it as a final discharge of tax liability. However, the court clarified that such a filing does not negate the authority of tax officials to conduct audits. This ruling underscores the importance of compliance with tax regulations and the potential for audits regardless of the nature of tax filings. The case emphasizes the need for taxpayers to understand their obligations under the Income Tax Ordinance and the circumstances under which audits may be initiated. The decision serves as a significant reference for tax practitioners and businesses involved in export, particularly those operating under presumptive tax regimes. The court's interpretation... |
| 1997 SLD 162, 1997 PTD 1337, (1995) 213 ITR 538, (1996) 75 TAX 206 | Civil Appeal No. 1562 of 1977 , decided on 16.07.1996 | In the case of Sri Krishna Pvt Ltd. vs. Income Tax Officer, the Supreme Court of India dealt with the crucial issue of reassessment under the Income Tax Act, 1961. The case revolved around the failure of the assessee to disclose all material facts related to the loans they claimed during the assessment year 1959-60. The Income Tax Officer discovered that many of the loans presented were bogus and involved close relations with the company's directors. The Court highlighted the importance of full and true disclosure by the assessee and confirmed that the Income Tax Officer rightfully initiated reassessment proceedings under sections 147 and 148 of the Income Tax Act due to the misleading information provided by the assessee. The ruling reinforces the legal obligation of taxpayers to present accurate financial information and the authority of tax officers to reassess based on such findings. This case serves as a significant precedent for tax law, emphasizing the importance of transparency... |
| 2013 SLD 1414 = 2013 MLD 490 | Criminal Acquittal Appeal No. 294 of 2010 , decided on 14.11.2012 | In the case of Criminal Acquittal Appeal No. 294 of 2010, the Balochistan High Court examined the evidence surrounding the alleged murder of Bibi Jamila by her husband, Mula Kalimullah. The court reviewed testimonies from various witnesses, including family members and medical professionals, who provided conflicting accounts of the circumstances leading to Jamila's death. The prosecution argued that Kalimullah had brutally beaten his wife, causing her to suffer internal injuries and ultimately die from complications related to her pregnancy. However, the trial court acquitted Kalimullah due to a lack of credible evidence and the questionable reliability of the prosecution's witnesses. The appeal by the state was dismissed as the High Court found no grounds to overturn the acquittal. This case illustrates significant legal principles regarding the burden of proof and the credibility of witness testimonies in criminal proceedings, emphasizing the importance of clear and convincing eviden... |
| 2019 SLD 2306, 2019 PLJ 91 | Crl. A. No. 239 of 2015 , decided on 25.02.2019 | In the case of Crl. A. No. 239 of 2015, the Lahore High Court reviewed the appeal against the conviction of the appellants for narcotics offenses under the Control of Narcotic Substances Act, 1997. The court examined the prosecution's evidence, which included the recovery of a significant quantity of opium from the appellants. However, the court found that the evidence presented was insufficient for a conviction, primarily due to the lack of adherence to proper testing protocols by the Chemical Examiner. The case highlights the critical importance of following legal requirements in narcotics cases, particularly regarding the evidentiary value of chemical analysis in establishing the nature and quantity of recovered substances. The decision underscores the rights of the accused and the necessity for the prosecution to meet stringent evidentiary standards in drug-related cases, ensuring justice and fairness in legal proceedings.... |
| 2002 SLD 2365, 2002 PLD 183 | Criminal Miscellaneous No. 93-Q of 2001 , decided on 08.02.2002 | The case revolves around the quashment of proceedings initiated against Noor Muhammad under section 182, P.P.C. The Lahore High Court found that the Judicial Magistrate acted with bias and exceeded his authority by initiating proceedings without a written complaint from a public servant. The court detailed the background of the case, where an FIR was lodged against accused Mohabbat Khan and Sher Afgan. After a proper investigation, the police had submitted a challan, but the Judicial Magistrate later discharged one of the accused without proper consideration and notice to the complainant. The High Court emphasized the need for fair judicial processes, ensuring that the rights of all parties are respected. The ruling serves as a critical reminder of the legal standards required in criminal proceedings, particularly regarding the roles and responsibilities of public servants and the judiciary. The case underscores the significance of adhering to legal protocols to prevent miscarriages of... |
| 1960 SLD 344, 1960 PLD 50 | Revision Side No. 164 of 1958-59 , decided on 15.09.1959 | This case revolves around a revision application concerning property rights based on earlier agreements. The petitioner sought a mutation of property rights based on a claimed compromise, which was contested by the respondent. The case highlights the importance of explicit renouncement in property claims and the limitations of summary proceedings in addressing complex property disputes. The decision underscores the need for clarity in legal agreements and the necessity for thorough argumentation in property-related cases. Legal practitioners involved included Said Gul, Kamal Mustafa, and Shamim Hussain Qadri, representing the petitioner and respondent respectively. The ruling reinforces the principles of property law and the procedural intricacies involved in mutation cases. This case serves as a pivotal reference for similar future disputes, emphasizing the significance of well-defined contractual terms and the consequences of ambiguous claims.... |
| 2001 SLD 44, 2001 PTD 282, (1999) 238 ITR 717 | Case Referred No 62 of 1990 , decided on 17.08.1998 | In the case of Commissioner of Income Tax vs. Yamuna Digital Electronics (P.) Ltd., the High Court addressed critical issues regarding the applicability of deductions under the Indian Income Tax Act, particularly concerning scientific research expenditures. The court ruled that the Income Tax Appellate Tribunal was correct in allowing a deduction for 50% of the cost of equipment used for research, emphasizing that the law does not mandate that such expenses be exclusively for research purposes. The case also involved discussions on the classification of certain transactions as hundis under section 69D, with the Tribunal's findings being upheld that these transactions did not fall under the definition of hundis. This case highlights important precedents in understanding the scope of tax deductions for scientific research and the interpretation of financial transactions under tax law, making it significant for tax practitioners and businesses engaged in research and development activitie... |
| 2014 SLD 978, 2014 YLR 2305 | Criminal Miscellaneous Bail Petition No. 72-B of 2 , decided on 21.05.2013 | The case revolves around the dismissal of a bail petition filed by the accused who was not charged in the FIR nor was he in police custody at the time of the application. The court elaborated on the legal principles governing bail, emphasizing that a person must be either arrested or implicated in a case for a bail application to be valid. The court noted that the petitioner was involved in other cases but had not been named in this particular case, which was a critical factor in the decision. The ruling underscored the procedural safeguards in place to protect individual liberties against arbitrary detention. The decision reinforced the legal framework provided by the Criminal Procedure Code, particularly sections 496 to 498, which delineate the conditions under which bail may be granted. The case serves as a significant reference point for future bail applications, particularly in situations where the accused is not in custody or has not been formally charged. Key legal terms such as... |
| 1991 SLD 2007, 1991 PLC 1072 | 220-L of 1987 and 569-R of 1989 , decided on 04.06.1990 | In the case of Muhammad Yousuf Malik vs. Secretary, Establishment Division and others, the Federal Service Tribunal dealt with the issue of premature retirement under the Civil Servants Act (LXXI of 1973). The appellant, Muhammad Yousuf Malik, had applied for premature retirement after completing 25 years of service. His request was granted, but later he sought to withdraw it citing various grievances. The Tribunal ruled that once the application for retirement was accepted, it could not be modified or withdrawn. The decision emphasized the importance of adhering to procedural requirements and the validity of actions taken by the competent authority. The ruling underscores the legal framework governing civil servants and highlights issues related to authority and delegation of powers. This case serves as a critical reference point for understanding the implications of premature retirement requests and the strict adherence to timelines in legal appeals.... |
| 2009 SLD 3412, 2009 PCRLJ 845 | Criminal Bail Application No.71 of 2009 , decided on 26.03.2009 | In the case of Criminal Bail Application No.71 of 2009, decided by the Sindh High Court on March 26, 2009, the court addressed the bail application of Syed Iqrars Shah, accused in a murder case under sections 302 and 34 of the Penal Code. The decision focused on the principles of circumstantial evidence and the implications of a pardon by the legal heirs of the deceased. The court emphasized that the prosecution's evidence, primarily a confessional statement and a recovery of a trolley, was not sufficient to establish guilt. The ruling highlighted the need for a clear link between evidence chains in circumstantial cases and affirmed the applicant's right to bail due to the lack of direct evidence against him. This case underscores the importance of legal representation and the rights of accused individuals within the judicial process.... |
| 2017 SLD 716, 2017 PLC 336 | Writ Petition No. 37557 of 2016 , decided on 05.12.2016 | In the case of Writ Petition No. 37557 of 2016, the Lahore High Court addressed the constitutional petition filed by Muhammad Azim Khan Leghari, challenging the Order of Inquiry issued against him. The petitioner, a civil servant, contended that the disciplinary proceedings initiated against him after a delay of over four years were biased and detrimental to his career. The court examined the jurisdictional limits imposed by Article 212 of the Constitution of Pakistan, which restricts civil servants from seeking redressal of service-related grievances in the High Court. The court reiterated the exclusive jurisdiction of the Service Tribunal in handling such matters. The decision emphasized the importance of adhering to established procedures and timelines in disciplinary inquiries, and underscored the necessity for petitioners to utilize the appropriate channels for grievance redressal. The court ultimately dismissed the petition as unwarranted and premature, reinforcing the need for c... |
| 2016 SLD 3433 = 2016 CLD 2045 | D-2741 of 2016 , decided on 01.12.2016 | In the case involving the Securities and Exchange Commission of Pakistan, the appeal centered around allegations of insider trading by Kamran Wahab Khan, who disclosed critical financial information of Pakistan Petroleum Limited (PPL) before its public announcement. The case underscores the importance of compliance with the Securities and Exchange Ordinance, 1969, particularly sections related to insider trading prohibitions and responsibilities of insiders. The ruling emphasizes the need for transparency within financial institutions and the accountability of those in positions of trust. As the appeal was remanded for further investigation, it raised significant concerns regarding the integrity of investment decisions made by the Fund during a closed period, highlighting the complexities of financial regulations and the ethical obligations of corporate officers. This case serves as a crucial reference point for understanding insider trading laws and their implications on market fairne... |
| 1982 SLD 538, 1982 SCMR 938 | Civil Petition for Special Leave to Appeal No. 32 , decided on 16.03.1980 | This case revolves around a property dispute where the petitioners, heirs of Karim Bakhsh, contested a claim made by the respondent, Bagh Ali, who asserted ownership of the disputed land based on an alleged sale-deed. The trial court ruled in favor of Bagh Ali, relying on oral evidence. The petitioners' appeal was dismissed at the district level, leading to a revision in the Lahore High Court, which was also dismissed. The Supreme Court of Pakistan examined the case, focusing on the evidence and the legal principles regarding the appreciation of such evidence under the Civil Procedure Code. The court emphasized the importance of concurrent findings and upheld the lower courts' decisions, concluding that the petitioners had not established any grounds for their revision. Key legal principles of property law and civil procedure were applied, particularly regarding the burden of proof and the sufficiency of evidence in civil disputes. The case underscores the challenges in property disput... |
| 2011 SLD 2155, 2011 SCMR 1044 | Criminal Petitions Nos. 465 and 476 of 2010 , decided on 02.11.2010 | This case involves the Supreme Court of Pakistan's decision regarding the appeal of Abdul Latif and Amir Abbas, who were convicted of murder and robbery. The central issue was the credibility of eyewitness testimony, as the witnesses claimed they saw the convicts strangling the deceased, Rab Nawaz, early in the morning. The petitioners argued that the witnesses had no plausible reason for being at the scene and did not attempt to intervene, raising questions about the reliability of their accounts. The Court granted leave to appeal to examine these concerns and to assess whether the original conviction could be upheld based on the presented evidence. The case underscores the importance of credible eyewitness testimony in criminal proceedings and highlights the legal standards for evaluating such evidence. Legal professionals, advocates, and those interested in criminal law will find this case significant as it illustrates the complexities involved in murder and robbery cases, especiall... |
| 2005 SLD 1684, 2005 CLD 1394 | E.F.A. No.28 of 2005 , decided on 01.03.2005 | In the case E.F.A. No.28 of 2005, the Lahore High Court addressed the execution of a decree under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act. The appellants, RAVI INTERNATIONAL TRADERS, contended that they had fully paid their dues under two incentive schemes. However, the court found that they failed to comply with the requirements of these schemes, leading to the dismissal of their appeal. This case highlights the importance of adhering to financial agreements and the legal ramifications of failing to meet stipulated conditions. The ruling emphasizes the finality of previous court decisions when no appeal is filed against them, and the necessity for clear evidence in financial disputes. The case distinguishes itself from previous rulings, reinforcing the need for strict compliance with incentive scheme terms in banking law contexts.... |
| 1991 SLD 1818, 1991 PLC 66 | Civil Appeal No. FD-631 of 1989 (Pb.) , decided on 24.10.1989 | In the case of Raja Muhammad Fazil vs Superintending Engineer, the Labour Appellate Tribunal of Punjab addressed significant issues surrounding jurisdiction and the applicability of various laws, including the Civil Procedure Code, the Service Tribunals Act, and the Industrial Relations Ordinance. The case involved an appeal against a decision by the Punjab Labour Court which had ruled it lacked jurisdiction to hear the grievance of a Line Superintendent punished for irregularities in electricity connections. The Tribunal clarified that the general jurisdiction of Civil Courts is barred by the Industrial Relations Ordinance when a special law is in place, affirming the Labour Court's jurisdiction in this scenario. The ruling emphasized the importance of the Industrial Relations Ordinance in providing a framework for resolving employment-related disputes, particularly for civil servants, thereby reinforcing the authority of Labour Courts in such matters.... |
| 2019 SLD 3186, 2019 PLD 729 | Writ Petition No. 23657 of 2016 , decided on 19.07.2019 | This case revolves around the validation of the Punjab Revenue Authority's establishment under the Punjab Revenue Authority Act, 2012. The Lahore High Court examined the legislative amendments made to address previously identified deficiencies in the Authority's constitution and operations. The judgment reaffirmed the legislative power to enact retrospective laws for public welfare and emphasized the need for valid procedures in the establishment of governmental authorities. Key issues included the validity of actions taken during a gap in formal establishment and the implications of legislative amendments on judicial decisions. The ruling serves as a significant precedent in administrative law, particularly concerning the legislature's role in validating actions of public authorities.... |
| 1985 SLD 815, 1985 SCMR 1473 | Criminal Petition No. 13-R(S) of 1985 , decided on 13.05.1985 | In the case of Noor Hassan vs. The State, the Supreme Court of Pakistan addressed significant issues regarding the validity of marriage under Islamic law, the definitions of Zina, and the implications of consent in marriage. The case centered around Noor Hassan's allegations against Zafar Sultan and Mst. Ghulam Ayesha, claiming his legal marriage to Ayesha was not recognized. The court's decision emphasized the need for evidence in establishing marital claims, highlighting the complexities of personal law and societal norms. This case is pivotal for understanding legal interpretations of marriage and consent in Pakistan's judicial context. Keywords: Zina, marriage validity, Islamic law, consent, personal law, Supreme Court of Pakistan.... |
| 2004 SLD 3637, 2004 PLJ 230 | C.R. No. 1076 of 2003 , decided on 14.05.2004 | In the case of Akbar Khan A.S.I vs. Mosam Khan, the Peshawar High Court addressed allegations of malicious prosecution under the Pakistan Penal Code, specifically Section 279. The petitioner, Akbar Khan, was found to have wrongfully accused the respondent, Mosam Khan, leading to his arrest and trial. The respondent suffered from mental distress, confinement for five months, and incurred legal costs due to the fabricated charges. The trial court awarded damages due to the malicious nature of the prosecution, which was confirmed by the High Court. The case underscores the importance of legal accountability and the protection of individual rights against wrongful accusations. This ruling serves as a precedent in similar cases of malicious prosecution, emphasizing the need for law enforcement officers to act within the bounds of the law and uphold justice.... |
| 2024 SLD 4288, 2024 CLD 975 | Insurance Petition No.273 of 2022 , decided on 22.03.2024 | In this case, WIRE MANUFACTURING INDUSTRY LTD. sought compensation from HABIB INSURANCE COMPANY LTD. under a marine insurance policy after suffering a loss related to a shipping incident. The tribunal, however, found that the petitioner had already been compensated by the shipping company for the same loss, which led to the dismissal of the petition on grounds of the principle of indemnity, which prohibits double compensation. Additionally, the petition was deemed time-barred as it was filed after the statutory limitation period. The court's decision emphasized the importance of adhering to the established principles of insurance law, particularly the doctrines of indemnity and subrogation. The case highlights key legal concepts within marine insurance, including the necessity for claimants to provide evidence of loss and the limitations imposed by statutory law on filing claims.... |
| 1967 SLD 161, (1967) 63 ITR 689 | MISC. PETITION No. 4 OF 1966 , decided on 04.04.1966 | This case revolves around Straw Products Ltd, a public company that sought to challenge the validity of the Taxation Laws (Merged States) (Removal of Difficulties) (Amendment) Order, 1962. The petitioner argued that this order was unconstitutional as it retroactively altered the basis for calculating depreciation for tax purposes. The court examined the historical context of the company's tax exemptions granted under an agreement with the former State of Bhopal and the subsequent merger into India which led to the application of the Indian Income-tax Act, 1922. The legal complexities involved included the interpretation of various taxation laws and the implications of the retrospective application of the 1962 Order, which affected the assessment years from 1949-50 to 1965-66. The court's decision emphasized the need for clear legislative intent and the protection of taxpayer rights in the face of evolving tax laws. The case highlights critical issues in tax law regarding the balance be... |
| 2018 SLD 1052, 2018 PCRLJ 498 | Cr. Misc. Bail Application No. 344-B of 2017 , decided on 25.09.2017 | This case revolves around the bail petition of Fawad Khan in a serious criminal matter involving attempted murder. The Peshawar High Court, presided over by Justice Abdul Shakoor, evaluated the circumstances surrounding the case, including the complainant's injuries and the immediate evidence collected at the crime scene. The court focused on the implications of granting bail to juveniles involved in heinous crimes. The ruling reinforced the principle that while some concessions may be available for juveniles under the age of 15, those above this age, particularly involved in severe offenses, could not expect leniency based solely on age. The decision is significant in understanding the judicial approach to juvenile justice in serious criminal cases, balancing the need for accountability and the rights of young offenders. Keywords such as 'bail denial', 'juvenile justice', 'attempted murder', and 'serious crimes' are crucial for legal professionals and scholars studying similar cases.... |
| 1987 SLD 755, 1987 SCMR 1902 | Criminal Petition for Leave to Appeal No. 192 of 1 , decided on 10.02.1985 | The case revolves around a violent incident on August 17, 1976, where Fayaz Haider was murdered, and Ishtiaq Ahmad sustained injuries. The Supreme Court of Pakistan reviewed the Lahore High Court's decision that acquitted several accused while convicting Muhammad Iqbal. The court considered the evidence and testimonies presented during the trial, scrutinizing the motive and the injuries of the accused. The case highlights issues surrounding the burden of proof in criminal law and the significance of eyewitness accounts. Key legal principles from the Penal Code and the Constitution were applied to assess the validity of the appeals. The outcome underscores the complexities of criminal appeals and the necessity for thorough evaluations of evidence in ensuring justice. Keywords include criminal law, appeal process, eyewitness testimony, and legal principles.... |
| 2009 SLD 1846, 2009 CLD 342 | Special First Appeal No.55 of 2008 , decided on 26.11.2008 | In the matter of Sindh High Court Special First Appeal No.55 of 2008, the court addressed key issues regarding the service of summons as per the Financial Institutions (Recovery of Finances) Ordinance, 2001. The appellants, AAMER ENTERPRISES (PVT.) LTD., contested the Banking Court's decision that dismissed their leave to defend applications. The appellants argued they were unaware of the summons served through publication in newspapers 'Jang' and 'Dawn' on 2-4-2008, claiming they only learned about the suit through a bailiff on 19-4-2008. The High Court held that the Banking Court had not adequately examined the service of summons and the limitation period for filing leave to defend applications. Consequently, it set aside the Banking Court's order, reinstating the appellants' right to defend and directing a timely resolution of the suit. This case highlights the significance of proper service of process and the rights of defendants to challenge claims against them effectively.... |
| 1985 SLD 1206, (1985) 154 ITR 851 | Tax Case No. 100 of 1975 , decided on 01.01.1985 | This case revolves around the imposition of a penalty for late filing of income tax returns under the Income-tax Act, 1961. The key legal issue was whether the ITO was justified in imposing a penalty under Section 271(1)(a) despite incorrectly referencing Section 139(2). The court affirmed that the default for not filing the return under Section 139(1) persisted, and thus, the ITO had the authority to impose the penalty. The decision highlights the importance of compliance with tax regulations and clarifies that procedural errors in the citation of laws do not negate the validity of the penalties imposed. This case serves as a precedent in tax law, reinforcing the need for timely tax submissions and the implications of non-compliance. Keywords such as 'Income Tax Penalty', 'Filing Return Defaults', and 'Income Tax Act 1961' are crucial for legal professionals and taxpayers to understand the nuances of tax obligations and penalties.... |
| 2016 SLD 1386 | Cr.Misc.BA No. 88-P/2016 , decided on 28.01.2016 | This case involves Ahmad Ullah, who was arrested under serious allegations related to trafficking firearms for terrorist purposes. The Peshawar High Court, presided by Justice ASSADULLAH KHAN CHAMMKANI, reviewed the evidence presented by the prosecution, which included the recovery of 100 pistols from the petitioner's vehicle. Despite the significant amount of firearms, the court found no direct evidence linking Ahmad Ullah to terrorist activities or organizations. The ruling highlighted that allegations alone are not enough to warrant denial of bail unless supported by tangible proof. Thus, the court ruled in favor of granting bail, emphasizing the legal principle that bail is a right unless exceptional circumstances exist. This case touches on critical aspects of criminal law, particularly the standards of evidence required in terrorism-related charges. Keywords: bail, terrorism, firearms trafficking, legal principles, Peshawar High Court.... |
| 1983 SLD 271, 1983 SCMR 1116 | Civil Petition No. 46 R of 1983 , decided on 26.07.1983 | In the case of Civil Petition No. 46 R of 1983, the Supreme Court of Pakistan addressed the issue of pre-emption rights following the cancellation of a sale deed. The case arose when Ahmad Khan sold land to Ghulam Sarwar, which was later cancelled due to disputes between the parties. Fateh Muhammad, alleging tenant rights, and another party sought to pre-empt the sale. The trial court and appellate court both found the cancellation valid, leading to the dismissal of the pre-emption suits. The Supreme Court, in reviewing the judgments, confirmed that the pre-emption claims were invalid as the sale was no longer in existence. This case highlights important aspects of property law and the legal principles surrounding the right of pre-emption in Pakistan, emphasizing the significance of valid cancellation of agreements in real estate transactions.... |
| 1999 SLD 915, 1999 PLC 423 | WCK-2 of 1998 , decided on 14.01.1999 | This case revolves around a claim made under the Workmen's Compensation Act concerning an employee's injury during the course of employment. The appellant, Mukhtar Ali, sought compensation for medical expenses and incapacity due to an injury sustained while operating a Carding Machine. The initial ruling by the Commissioner for Workmen's Compensation involved a significant deduction from the claimed amount, which was contested. The Labour Appellate Tribunal found that the deductions were inappropriate as they related to settled unpaid salary and not the compensation claim. The Tribunal ultimately ruled in favor of the appellant, ordering the employer to pay the full amount claimed. The case underscores the importance of proper application of the Workmen's Compensation Act and the rights of employees to receive due compensation for workplace injuries. Keywords: Workmen's Compensation, employee injury, Labour Appellate Tribunal, compensation claim, medical expenses.... |
| 2019 SLD 1281, 2019 CLC 840 | Civil Revision No. 18 of 2016 , decided on 01.08.2018 | In the case of Civil Revision No. 18 of 2016, the Lahore High Court dealt with significant issues surrounding the recording of evidence and the procedural integrity of trial proceedings. The petitioner challenged the previous judgments on grounds of limitation and the validity of evidence recorded by a Local Commission, which failed to adhere to legal requirements. The Court underscored the importance of proper legal representation and the obligation of the trial Court to examine points of limitation proactively. The ruling ultimately favored the petitioners, leading to the remand of the case for a fresh hearing, thereby reinforcing the principles of justice and fairness in legal proceedings.... |
| 2009 SLD 460, 2009 CLC 180 | Writ Petition No.3633 of 2008 , decided on 11.08.2008 | This case involves a writ petition filed by SAEED AHMAD against the Tehsil Municipal Administration (T.M.A.) Mian Channu. The petitioner challenged the resolution dated 2-7-2008, which rejected his highest bid for the collection rights of tax on immovable property. The Lahore High Court ruled in favor of the petitioner, asserting that the rejection was arbitrary and lacked lawful authority. The Court directed that the contract be awarded to the petitioner, emphasizing the need for transparency and adherence to established auction rules. This case highlights the legal principles governing public auctions, the role of local government councils, and the protection of lawful bidders' rights. The decision is significant for ensuring accountability in public procurement processes and preventing undue interference in lawful bidding.... |
| 2013 SLD 1123, (2013) 107 TAX 185, 2013 PTD 1178 | Customs Appeal No.58/LB of 2011 , decided on 27.09.2012 | In the case of Customs Appeal No.58/LB of 2011, the Appellate Tribunal Inland Revenue addressed the mis-declaration of weight by an exporter as per the Customs Act, 1969. The appellant filed for summary adjudication claiming that a show-cause notice was not issued. However, the tribunal found that the appellant was aware of the mis-declaration and that no bias was created due to the non-issuance of a formal notice. The tribunal ruled that verbal communication suffices in summary adjudication cases. The significant weight discrepancy led to the dismissal of the appeal, reinforcing the importance of compliance with customs regulations. This case highlights the critical nature of accurate declarations in customs processes, emphasizing the legal ramifications of mis-declarations. Stakeholders in international trade must ensure adherence to customs laws to avoid penalties and maintain operational integrity.... |
| 2003 SLD 436, 2003 PTD 296, (2003) 88 TAX 297 | Complaint No. 259 of 2002 , decided on 23.07.2002 | This case revolves around the exemption of customs duty and sales tax for Pakistan Mobile Communication under specific conditions set by the government through S.R.O. 390(I)/2001. The complainant contended that they should not be forced to accept the exemption as they were not the importers of the devices. The Federal Tax Ombudsman assessed the legal framework, including the Customs Act, 1969 and Sales Tax Act, 1990, and found that the government had the authority to set conditions for tax exemptions. The decision emphasized the importance of adhering to valid laws regarding taxation and the obligations of the cellular company in collecting taxes from customers upon activation. The case highlights issues related to tax law compliance and the role of government notifications in regulating taxation in specific sectors. Keywords such as 'customs duty exemption', 'sales tax regulations', 'telecommunication tax compliance', and 'government tax policy' emerge as significant in understanding ... |
| 1998 SLD 1485 = 1998 CLC 1840 | First Appeal from Order No. 116 of 1998 , decided on 23.04.1998 | This case revolves around the illegal removal of foreign currency by the petitioner, Asif Javed, who was apprehended at Peshawar Airport. The court examined the implications of the Customs Act, specifically sections 156 and 196, which address the removal of currency from Pakistan. The case emphasizes that the legality of an act is assessed based on the law in effect at the time of the act. Despite changes in law that legalized such actions post-seizure, the original act remained a crime. The decision clarifies the responsibilities of individuals regarding compliance with customs regulations and the consequences of violations. This case is significant for understanding the application of the law concerning customs violations and the importance of adhering to legal standards at the time of actions taken.... |
| 2005 SLD 2267, (2005) 274 ITR 236 | IT REFERENCE No. 203 OF 1983 , decided on 18.08.2004 | This case revolves around the application for continuation of registration of a partnership firm under the Income-tax Act, 1961. The firm, which consisted of five partners, initially filed a declaration form signed by only three partners. Upon receiving a show-cause notice from the Income-tax Officer (ITO), the firm submitted a revised form signed by all five partners, albeit after a delay of one month. The ITO rejected the application, classifying the firm as unregistered, citing that the omission to sign was a defect that could not be rectified beyond a month. However, the AAC accepted the firm's explanation for the delay, attributing it to the retiring partners' reluctance to sign. The case highlights essential legal principles regarding partnership registration, the interpretation of the Income-tax Act, and the importance of sufficient cause in rectifying procedural defects. The ruling emphasizes the need for flexibility in law to accommodate genuine circumstances faced by firms, e... |
| 2008 SLD 87, 2008 PTD 487 | Complaint No. 721-L of 2004 , decided on 15.12.2004 | In the case of Mst. Sofia Abida vs. Secretary, Revenue Division, Islamabad, the Federal Tax Ombudsman addressed a complaint regarding the failure of the Revenue Department to process refunds and provide appeal effects for multiple assessment years. The complainant highlighted significant delays in receiving refunds owed to her, with claims dating back over a year and a half. The Ombudsman identified that the department had not complied with legal requirements regarding the issuance of revised demand notices or re-assessment orders, leading to the conclusion that the complainant's rights were violated. The Ombudsman ordered the Central Board of Revenue to take corrective actions, including prompt payment of refunds and compensation for delays, and to ensure future compliance with legal provisions to prevent such issues from recurring. Key issues included the administration of tax laws and the importance of timely processing of appeals and refunds, which are crucial for maintaining taxpa... |
| 1988 SLD 2986, 1988 SCMR 238 | Criminal Petition for Leave to Appeal No.84 of 198 , decided on 18.11.1987 | This case revolves around the appeal regarding the conviction of Hassan Bakhsh, who was initially sentenced to death for the murder of Muhammad Yar. The Supreme Court of Pakistan reviewed the High Court's decision to alter the conviction to culpable homicide not amounting to murder based on a detailed evaluation of the evidence presented by three eyewitnesses. The court found inconsistencies in their testimonies and concluded that the prosecution could not substantiate the murder charge. The case highlights crucial legal concepts such as the importance of credible eyewitness testimony, the evaluation of evidence, and the legal definitions surrounding culpable homicide and murder. It also emphasizes the legal protections afforded to young defendants in Pakistan. The decision underscores the necessity for rigorous proof in criminal cases, particularly in capital punishment scenarios. The judgment serves as a significant reference point for future cases involving similar legal principles ... |
| 2012 SLD 499, 2012 CLC 655 | Constitutional Petition No.D-115 of 2008 , decided on 30.11.2011 | In the case of Ikramul Haq and others vs. Province of Sindh, the Sindh High Court addressed a constitutional petition regarding the non-payment of compensation for land acquired under the Land Acquisition Act, 1894. The petitioners, who owned land in deh Pano Khaslo, Taluka Ghotki, claimed they had not received compensation awarded on July 10, 2007, for land taken by the National Highway Authority for the construction of an additional carriageway. The court found that the authorities had unjustifiably delayed the payment since July 2007, infringing upon the petitioners' rights. The court emphasized its responsibility to protect citizens' rights within the constitutional framework, ordering the concerned authority to make the payment within one month. This case highlights the significance of adhering to legal obligations regarding compensation in land acquisition and the judiciary's role in enforcing these rights.... |
| 1991 SLD 517 = 1991 PLD 447 | Criminal Appeals Nos. 110 and 111 of 1989 , decided on 19.12.1990 | This case involves the criminal appeals of Waqar Zaheer and Muhammad Arshad against their conviction for the murder of Col. Ghulam Murtaza Khan. The appeals were based on the insufficiency of evidence, particularly concerning the identification of the accused by the complainant, Ghulam Bari. The Supreme Court scrutinized the witness testimonies, highlighting discrepancies and the implausibility of the complainant's ability to accurately identify the assailants from a distance in low visibility conditions. The court emphasized the principle that the inherent merit of the testimony is the acid test for its veracity, regardless of the witness's lack of motive to lie. Ultimately, the court ruled in favor of the appellants, leading to their acquittal and the dismissal of the appeal seeking enhanced sentences for co-accused. This case underscores the importance of credible and corroborative evidence in criminal proceedings and the rigorous standards required for a conviction in serious offen... |
| 1989 SLD 2378, 1989 PLC 730 | KAR-361 of 1988 , decided on 13.03.1989 | In the case of GHULAM ALI vs. KARACHI TRANSPORT CORPORATION, the Labour Appellate Tribunal addressed a grievance petition concerning the dismissal of a bus conductor on charges of misappropriation of funds. The Tribunal found procedural defects in the inquiry leading to the dismissal, resulting in the conductor's reinstatement. However, back benefits were initially denied due to a lack of evidence of unemployment. The Tribunal referenced various precedents regarding back benefits for reinstated employees, concluding that 50% of back benefits were justified given the circumstances. This case highlights the importance of procedural fairness in employment dismissals and the discretionary power of Labour Courts in granting back benefits. Keywords like 'Labour Appellate Tribunal', 'Industrial Relations Ordinance', and 'back benefits' are trending in labor law discussions, making this case pertinent for legal professionals and scholars alike.... |
| 2003 SLD 3714, (2003) 262 ITR 377 | , decided on 12.12.2003 | In a landmark decision from the Patna High Court, the court addressed the critical issue of due process in the administrative handling of applications for registration under the Income-tax Act, 1961. The case involved the St. Pauls Anglo Indian Educational Society, which sought registration as a charitable trust under section 12A. The court found that the Commissioner of Income-tax had acted hastily, not affording the petitioner a reasonable opportunity to present necessary documentation and respond to allegations. The ruling emphasized that proper procedure must be followed to prevent injustice, particularly in cases involving charitable entities that rely on such registrations for tax benefits. This case highlights the balance between administrative efficiency and the fundamental rights of applicants, making it a significant reference for future cases involving similar issues of administrative law and procedural fairness.... |
| 1989 SLD 2293, (1989) 176 ITR 371 | D-2741 of 1969-70 | In the case of Commissioner of Income Tax v. J.K. Doshi & Co., the Bombay High Court examined the eligibility of a chartered accountant firm for registration under section 184 of the Income-tax Act, 1961 for the assessment year 1969-70. The case revolved around the interpretation of profit-sharing arrangements among partners, specifically that one partner could receive a fixed annual sum instead of a share of profits. This interpretation was pivotal in determining the firm's entitlement to registration. The court's ruling reinforced the notion that partners have the autonomy to structure their profit-sharing arrangements as they see fit, which can include fixed payments rather than proportionate shares based on firm profits. This case highlights the importance of clarity in partnership agreements and the legal flexibility afforded to such agreements under Indian law. The judgment is significant for legal practitioners and entities involved in partnership agreements, as it clarifies the... |
| 2006 SLD 2307 = 2006 CLC 87 | N/A , decided on 18.06.2013 | The Islamabad High Court case revolves around the jurisdiction of Family Courts in Pakistan concerning bridal gifts after the dissolution of marriage through Khula. The petitioner, Mst. Nomail Zia, contested the Family Court's authority to hear a suit filed by her ex-husband, Adnan Riaz, for the recovery of gold ornaments claimed as bridal gifts. The Court analyzed the relevant laws, including the West Pakistan Family Courts Act and the Dowry and Bridal Gifts (Restriction) Act, determining that the Family Court indeed holds jurisdiction over such claims. The decision underscores the legal principle that matters should be resolved based on their merits rather than procedural technicalities, highlighting the importance of justice in family law cases. The ruling reinforces the legal framework surrounding marital property rights and the recovery of gifts, positioning the Family Court as a crucial venue for such disputes. This case serves as a significant reference for future matters involv... |
| 2016 SLD 617, 2016 PLD 49 | R.F.A. No. 19-B of 2011 , decided on 09.06.2014 | In the case of R.F.A. No. 19-B of 2011, the Peshawar High Court dealt with issues surrounding the Limitation Act and the jurisdiction of courts. The appellant, Ameerullah Khan, contested the decision made by the trial court in favor of Mst. Nisar Begum regarding property ownership and the execution of a gift deed. The critical legal question centered on whether the appellant could successfully appeal after having filed in a court without jurisdiction, which was the District Court. The High Court found that the delay in filing the appeal was not excusable under the Limitation Act, particularly under Sections 5 and 14, as the appellant failed to provide sufficient reasons for the delay. The ruling emphasized the importance of understanding proper forum jurisdiction and the consequences of negligence in legal proceedings. This case illustrates the strict adherence to procedural timelines and the necessity for litigants to be aware of jurisdictional boundaries in their appeals, serving as ... |