Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1985 SLD 1824, 1985 PLC 393 | 325(R) of 1984 , decided on 19.11.1984 | In the case of FIAZ AHMED vs. WAPDA, the Federal Service Tribunal addressed the procedural irregularities surrounding the disciplinary action taken against the appellant. The Tribunal found that the initial enquiry lacked substantial evidence, relying instead on conjectures, which rendered the penalty of removal from service unsustainable. Furthermore, the Tribunal highlighted the failure to provide the appellant with a copy of the enquiry report and an opportunity to defend himself, thus violating mandatory procedural rules. The appeal was granted, reinstating the appellant with specific provisions regarding his leave status during the removal period. This case underscores the significance of due process in administrative justice and the protection of employee rights, especially in the context of public service employment.... |
| 2018 SLD 1845, 2018 MLD 1386 | Criminal Miscellaneous No. 19096-H of 2018 , decided on 12.04.2018 | This case revolves around a habeas corpus petition concerning the alleged abduction of Naila Shahzadi by her family after she married Haider Abbas Bhindar without parental consent. The Lahore High Court, presided by Justice Muhammad Qasim Khan, addressed the growing trend in society where young women leave home, marry without consent, and subsequently file complaints alleging harassment. The court noted that such practices undermine moral values and the institution of marriage. The court found the petitioner's claims unsupported by evidence, as no witnesses reported the alleged abduction, and the wife was confirmed to be with her parents. The court dismissed the petition, affirming the legality of parental custody over a major daughter. The ruling underscores the necessity for evidence in legal claims of abduction and the right of parents to guide their children's decisions. This case serves as a critical reminder of the intersection between personal freedoms and familial rights in leg... |
| 2010 SLD 2297, 2010 PLC 364 | Writ Petition No.271 of 2009 , decided on 10.12.2009 | In the case of Mst. Samina Naheed vs. The State, the Peshawar High Court addressed the issue of age relaxation for divorced women in government jobs. The petitioner argued that educated divorced women face challenges in securing employment due to the upper age limit restrictions. The court found that the lack of provisions for age relaxation for this demographic constituted discrimination, violating Article 25 of the Constitution of Pakistan. The judges emphasized the importance of amending the rules to facilitate the inclusion of divorced women in the workforce, particularly those with professional qualifications. The ruling mandates that the relevant authorities develop regulations to grant age relaxation, thereby promoting equality and enabling these women to support themselves and their families. This landmark decision is significant for enhancing the rights of divorced women in Pakistan, ensuring that they have the opportunity to contribute to the workforce and society. The case h... |
| 2004 SLD 2560, 2004 PLD 91 | Review Application No. 41-C in Civil Revision No. , decided on 27.10.2003 | This case revolves around the dismissal of a review application filed by Muhammad Abdul Haq and others against M. Suleman Khan in the Lahore High Court. The main legal issues centered on the limitations set by the Civil Procedure Code and the Limitation Act regarding the filing of review petitions. The court ruled that the petitioners failed to meet the necessary deadlines and could not justify the delay in filing their application. The judges emphasized that obtaining certified copies for a different purpose does not excuse late filing. The ruling reinforces the importance of adhering to procedural timelines in legal proceedings, a key aspect of civil law that helps maintain judicial efficiency and fairness. This case underlines the complexities involved in civil procedures and the critical nature of timely legal action, making it a significant reference point for future cases regarding limitations and review applications.... |
| 1973 SLD 290, (1973) 87 ITR 253 | CRIMINAL REVISION CASE No. 1608 OF 1970 , decided on 07.04.1972 | In the case of Mohanlal v. Income-tax Authorities, the Madras High Court dealt with the issue of whether the powers of income-tax authorities to seize property under the Income-tax Act could be challenged in court. The petitioner, Mohanlal, sought the return of currency notes seized by the police but later taken by income-tax officials under a warrant. The court held that since the seizure was conducted under statutory authority, the inherent powers of the court could not be invoked to interfere with that process. This case underscores the legal boundaries between criminal proceedings and statutory powers of investigation, emphasizing that income-tax proceedings are not criminal in nature. The decision is significant for understanding the separation of powers in legal proceedings and the limits of judicial intervention in administrative actions.... |
| 1980 SLD 174 = 1980 SCMR 97 | Civil Appeal No. 72 of 1979 , decided on 03.10.1979 | In the landmark case of THE NATIONAL ELECTRIC FANS MANUFACTURERS (REGD.) vs. S. MUHAMMAD DIN & SONS LTD., the Supreme Court of Pakistan dealt with the complexities surrounding trademark rights and the use of names in business. The case revolved around the usage of the term 'National' by both parties in relation to electric fans. The petitioner had been using this term since 1957, while the respondent claimed rights over the term based on prior use. The court ruled in favor of the petitioner, stating that the respondent's claim was barred by delay and that no monopoly could be claimed over commonly used terms. This decision highlights the importance of timely legal action in trademark disputes and clarifies the rights of businesses to operate under their own names without infringing on the rights of others, provided they do not act dishonestly. The ruling also reinforces the legal standpoint that unregistered trademarks carry limitations compared to registered ones, thereby impacting fu... |
| 2008 SLD 6914, 2008 PCRLJ 772 | Criminal Bail Application No.557 of 2007 , decided on 12.03.2008 | This case revolves around the bail application of Sohrab, who is accused of serious offenses, including murder and attempted murder. The Sindh High Court, presided over by Justice Abdur Rahman Faruq Pirzada, considered multiple factors, including the age and health of the applicant. The applicant's defense argued that he played no direct role in the alleged crimes, as he was empty-handed during the incident and only instigated the co-accused. The court emphasized the importance of evidence in determining vicarious liability, which could not be established at the bail stage. The Assistant Advocate-General's lack of objection to the bail request further influenced the court's decision. This ruling underscores the legal principles surrounding bail, particularly in cases involving elderly defendants and the necessity for a thorough examination of all circumstances before concluding vicarious liability. The decision aligns with previous case law that advocates for further inquiry in similar... |
| 1985 SLD 595, 1985 SCMR 843 | Criminal Appeal No. 16 of 1982 , decided on 12.02.1985 | This case revolves around a criminal appeal involving multiple accused in a murder case. The Supreme Court of Pakistan scrutinized the evidence presented by the prosecution and concluded that it lacked consistency and credibility. The accused were initially convicted in a trial court but were acquitted by the Supreme Court due to insufficient evidence. The court emphasized the importance of reasonable doubt in criminal proceedings and upheld the principle that the burden of proof lies with the prosecution. This case highlights the judicial system's commitment to ensuring justice and protecting the rights of the accused, showcasing a critical examination of evidence and witness credibility. Key terms include 'murder', 'acquittal', 'reasonable doubt', 'judicial scrutiny', and 'evidence assessment'. The ruling reinforces the necessity of rigorous legal standards in criminal cases and the significance of a fair trial.... |
| 2021 SLD 1786, 2021 PCRLJ 962 | Writ Petition No. 57410 of 2020 , decided on 06.04.2021 | In the landmark case before the Lahore High Court, the petitioners challenged their arrests related to allegations of misusing authority during land acquisition for a government project. The court found no substantial evidence linking the petitioners to the alleged crimes and highlighted the lengthy delay in trial proceedings, which had persisted for over 2.5 years. The court's decision emphasized the importance of timely justice and the rights of individuals not to be held indefinitely without trial. The ruling underscores the judicial system's commitment to ensuring that individuals are not penalized without adequate evidence and that the principle of presumption of innocence is upheld. This case serves as a significant reference for future bail petitions under similar circumstances, reiterating that prolonged incarceration without trial undermines justice. Keywords in this summary include 'bail', 'Lahore High Court', 'National Accountability Bureau', 'misuse of authority', 'justice'... |
| 1986 SLD 22, 1986 PTD 100, (1986) 54 TAX 26 | Income-tax Case No. 12 of 1977 , decided on 02.12.1985 | This case revolves around the powers of the Income Tax Appellate Tribunal under the Income Tax Act, 1922, specifically focusing on the rectification of apparent mistakes in tax assessments. The Sindh High Court addressed the procedural aspects of tax law, emphasizing the importance of accurate financial reporting and the Tribunal's authority to amend previous orders when clear errors are identified. The case illustrates the ongoing legal interpretations of tax laws in Pakistan, highlighting the Tribunal's essential role in ensuring justice and fairness in tax assessments. Key points included the Tribunal's ability to revisit decisions based on factual inaccuracies and the broader implications for taxpayers and tax authorities alike. The ruling serves as a precedent for future cases involving tax law disputes, reinforcing the need for meticulous compliance with tax regulations and the potential for rectification when discrepancies arise. This case is crucial for understanding the dynami... |
| 2011 SLD 818, 2011 CLC 1847 | C.M.A. No.9987 of 2009 in Suit No.804 of 2008 , decided on 04.07.2011 | In the case C.M.A. No.9987 of 2009 in Suit No.804 of 2008, the Sindh High Court dealt with the issue of maintainability of a suit concerning a public charitable trust. The plaintiffs, tenants of a property owned by the Sir Jehangir Kothari Trust, sought to prevent the sale of the property by the trustees, arguing that the sale was contrary to the trust's provisions. The court analyzed the applicability of Section 92 of the Civil Procedure Code, which governs suits related to public charitable trusts, and determined that the plaintiffs did not have the legal standing to bring the suit as they were not among those authorized under the section. The court emphasized the importance of ensuring that actions taken by trustees align with the trust's objectives and legal requirements, thereby reinforcing the need for adherence to the legal framework governing charitable trusts. This case highlights the intersection of property law, trust law, and tenant rights, illustrating the complexities inv... |
| 1982 SLD 1581, 1982 PLC 702 | MN-762 of 197.9 , decided on 10.11.1981 | In this significant case from the Labour Appellate Tribunal of Punjab, the core issue revolved around the fairness of a domestic enquiry against an employee of Pakarab Fertilizers, who was accused of misconduct. The Appellate Tribunal scrutinized the procedural integrity of the enquiry, noting serious deficiencies such as bias from the Enquiry Officer and unauthorized alterations to the enquiry records. The Tribunal found that the Enquiry Officer's actions undermined the principles of justice and fairness, which are essential in employment-related disputes. The judgement underscored the critical need for transparency and impartiality in domestic enquiries, particularly in industrial relations, where the stakes involve the livelihoods of workers. The case serves as a crucial precedent for ensuring that employees are afforded due process in disciplinary matters, reinforcing the standards of fairness required in workplace investigations. By reinstating the employee, the Tribunal sent a st... |
| 2009 SLD 164, 2009 CLD 548 | Show-Cause Notice No.EMD/233/106/2002-4122 , decided on 02.12.2008 | This case revolves around the unauthorized actions of the directors of Data Textiles Ltd. concerning the significant reduction and disposal of the company's fixed assets. The Securities and Exchange Commission of Pakistan took action against the directors based on findings that they had failed to secure necessary approvals as mandated by the Companies Ordinance, 1984. The commission found that the company had reduced its property, plant, and equipment substantially without shareholder consent, leading to a fine of Rs. 700,000 imposed on the responsible directors. This case highlights critical compliance requirements regarding corporate governance and the responsibilities of directors in managing company assets. The decision reinforces the importance of adhering to legal frameworks governing corporate transactions, particularly in matters of asset disposal and shareholder engagement. It serves as a reminder for directors to ensure transparency and compliance to protect both the company'... |
| 1978 SLD 638, (1978) 113 ITR 566 | IT REFERENCE No. 308 OF 1969 , decided on 04.10.1977 | This case involves the interpretation of the Income-tax Act, 1961, the Excess Profits Tax Act, 1940, and the Indian Income-tax Act, 1922. The key issues addressed were whether the imposition of penalties for tax defaults is subject to the same limitations as tax recovery proceedings and whether penalties could be levied after the repeal of the 1922 Act. The court concluded that the imposition of penalties is a distinct process from tax recovery, thus not limited by the same timeframe. The ruling affirmed the validity of penalties levied after the repeal of the 1922 Act as long as the relevant provisions were carried over into the new legislation. This case is significant for taxpayers and legal practitioners, clarifying the treatment of penalties in tax law and ensuring that tax authorities can enforce penalties effectively. The keywords relevant to this case include Income-tax Act, tax penalties, Excess Profits Tax Act, legal proceedings, and tax recovery limitations, which are essent... |
| 2015 SLD 1650, (2015) 370 ITR 288 | IT Appeal Nos. 327 to 330 & 332 of 2014 , decided on 08.07.2014 | In the case of IT Appeal Nos. 327 to 330 & 332 of 2014, the Delhi High Court addressed a significant issue regarding the validity of tax assessments against a company that had been amalgamated and ceased to exist. The Revenue challenged the decision of the ITAT that quashed the assessment order against the Assessee, arguing that provisions of the Income Tax Act allowed for assessment despite the amalgamation. However, the Court reaffirmed established legal principles that a dissolved company cannot be subjected to tax assessments, emphasizing that the assessment must be conducted on the successor entity. This ruling clarifies the implications of amalgamation under the Income Tax Act, particularly Sections 143, 153A, and 170, and highlights the necessity for tax authorities to recognize the legal status of companies in dissolution. The decision has broader implications for corporate law and tax jurisprudence, ensuring compliance with procedural validity in tax assessments.... |
| 2000 SLD 998, 2000 SCMR 1463, 2000 SLD 1411 | Civil Petition for Leave to Appeal No. 1422-L of 1 , decided on 16.12.1999 | In the case of Taj Din and others vs. Karim Bakhsh and others, the Supreme Court of Pakistan dealt with issues related to the redemption of mortgage under the Transfer of Property Act and the Limitation Act. The petitioners contended that the mortgage had been redeemed, but the Court found that the rights to redeem had extinguished after 60 years. This case highlights the legal implications of de facto guardianship in property transactions, particularly regarding minors. The Supreme Court upheld the previous rulings, affirming that the original mortgagor's rights were extinguished due to the statutory limitation period. The decision underscores the importance of understanding property law and the rights of parties in mortgage agreements.... |
| 2003 SLD 2432, 2003 CLC 17 | Writ Petition No. 14783 of 2002 , decided on 16.10.2002 | In the Lahore High Court case Writ Petition No. 14783 of 2002, the central issue was the ownership of Vehicle No. MNV-2400, claimed by both the petitioner Fozia Munir and respondent Najma Rani. The court determined that the trial court would adjudicate the ownership dispute, establishing that any ruling by the trial court would be authoritative for the Vehicle Registration Authority. This case underscores the significance of judicial authority in ownership disputes and highlights the procedural avenues available for interim relief. The decision emphasizes the role of civil procedure laws and constitutional provisions in resolving such conflicts, ensuring the enforcement of rightful ownership claims. The ruling affirms the petitioner’s right to seek recourse against decisions made by the Registering Authority, thereby fostering a legal framework that supports just resolutions in property disputes.... |
| 1989 SLD 906, 1989 PLD 346 | Civil Petition for Leave to Appeal No.494-K of 198 , decided on 13.02.1989 | This case revolves around the West Pakistan Urban Rent Restriction Ordinance and the Constitution of Pakistan concerning the conditions for granting leave to appeal. The Supreme Court examined the legality of a High Court order that required the petitioners to pay rent arrears dating back to November 1971. The court emphasized the importance of the timeline of proceedings and the necessity of 'clean hands' in seeking judicial relief. The ruling highlights key legal principles regarding jurisdiction and the discretionary power of courts in leave to appeal cases. This summary is essential for understanding landlord-tenant disputes, particularly in the context of Pakistani law, and serves as a reference for similar cases involving rent arrears and appellate procedures.... |
| 2015 SLD 1958, 2015 PTD 1555 | D-1388 of 2015 , decided on 18.03.2015 | This case revolves around a constitutional petition filed by Messrs SAFE LIFE (PVT.) LTD. against recovery notices issued by the Federal Excise Department. The petitioner challenged the notices on the basis that they were based on misconceived facts and improper application of the law. The court examined the maintainability of the petition, noting that the petitioner had previously engaged with the appeals process under the Federal Excise Act, 2005. The court highlighted that the petitioner failed to demonstrate any jurisdictional error or patent illegality in the assessment orders. The judgment underscores the principle that taxpayers must utilize statutory remedies before resorting to constitutional petitions, especially in matters concerning tax liabilities. The court dismissed the petition, reinforcing the need for adherence to established legal procedures in tax disputes.... |
| 1995 SLD 645, 1995 SCMR 650 | Civil Appeal No. 85 of 1992 , decided on 08.01.1995 | In the case of WALAYAT ALI MIR vs. PAKISTAN INTERNATIONAL AIRLINES CORPORATION, the Supreme Court of Pakistan addressed significant issues regarding civil service promotion regulations and the discretionary powers of authorities in making such decisions. The case emphasized the necessity for adherence to established regulations, particularly those outlined in the Pakistan International Airlines Corporation Employees (Service and Discipline) Regulations, 1985, which govern the eligibility for appointment and promotion within the corporation. The appellant, who had served in the corporation for many years, had his promotion unjustly denied despite multiple recommendations for promotion from the Promotion Board. The court's decision underscored that any arbitrary exercise of discretion by the competent authority, especially when it disregards the recommendations of a qualified board, is not only unfair but also unlawful. The ruling is significant for employees in civil service, as it esta... |
| 2022 SLD 665, 2022 PTCL 253, 2022 PTD 866, (2022) 126 TAX 505 | C.P. No. D-5107 of 2021 , decided on 18.02.2022 | In the case of Atlas Honda Ltd. vs. Pakistan, the Sindh High Court addressed significant concerns regarding the audit process under the Income Tax Ordinance, 2001. The court scrutinized the application of Section 177, which mandates that the Commissioner must independently assess each taxpayer's case and provide transparent, legitimate reasons for audit selection. The court found that the audit notices issued by the Commissioner were based on directions from the FBR, undermining the independence of the audit process. As a result, the court ruled that such actions were arbitrary and lacked the requisite transparency, leading to the quashing of the audit selection notices. This case underscores the importance of maintaining a clear separation of powers within tax administration to prevent arbitrary actions and protect the rights of taxpayers.... |
| 2000 SLD 917, 2000 SCMR 1172, 2000 SLD 1329 | Civil Petition for Leave to Appeal No.1013-L of 19 , decided on 30.03.2000 | In the case at hand, the Supreme Court of Pakistan addressed a civil petition concerning the recovery of dues for services rendered by Malik Ibrahim and Sons. The petitioners, representing the Province of Punjab, challenged the validity of the suit on the grounds that the respondents' partnership was unregistered, which they argued rendered the suit incompetent under the Partnership Act. However, the court found that the petitioners had failed to raise this issue in their initial pleadings, thus estopping them from doing so at this later stage. The court reaffirmed the principles of res judicata and emphasized that the earlier consent order did not bar the subsequent suit as the matters at issue were distinct. The decision illustrates the importance of adhering to procedural rules in litigation and the binding nature of pleadings, ultimately upholding the rights of the respondents to recover the claimed amount. Keywords include 'Supreme Court of Pakistan', 'civil petition', 'recovery o... |
| 1979 SLD 1113, 1979 PLC 18 | Appeal No. 270/90 of 1974 , decided on 24.07.1977 | In the case of Nazir Hussain vs. Province of the Punjab, the Service Tribunal, Punjab addressed the appeal concerning the premature retirement of the appellant under the Removal from Service (Special Provisions) Regulation, 1971. The Tribunal found that the retirement order was issued based on a mistaken identity, as the name in the official retirement list was misrepresented in the newspaper. The Deputy Commissioner had consistently communicated that the appellant's name had been incorrectly included in the retirement list and highlighted that the appellant had a commendable service record. The Tribunal concluded that the retirement order lacked jurisdiction and directed that Nazir Hussain be reinstated in service. This case emphasizes the importance of accurate record-keeping and the necessity for due process in administrative actions, particularly concerning employment and retirement regulations. The decision reinforces the legal principle that any action taken without proper author... |
| 1970 SLD 555, (1970) 77 ITR 586 | MISC. CIVIL CASE No. 61 OF 1965 , decided on 11.11.1968 | In the case of Commissioner of Wealth Tax v. Begum Hashmatbi, the Madhya Pradesh High Court dealt with the implications of the Wealth-tax Act, 1957, particularly regarding the classification of properties dedicated under a wakf deed. The case centered around a document executed by a Mohammedan couple that declared their movable and immovable properties to be given in wakf after their demise. The key legal issue was whether these properties should be included in the net wealth of the surviving spouse during the assessment year 1957-58. The court found that the document clearly indicated an immediate dedication of the properties to charitable purposes, reserving only the income for the couple's lifetime. This led to the conclusion that the properties ceased to belong to the assessee upon execution of the wakf deed. This judgment reinforces the principles of Mohammedan law regarding wakfs and the extinguishment of ownership rights upon dedication of property for religious or charitable pu... |
| 2018 SLD 2501, 2018 YLR 2565 | Civil Revision No. 39 of 2018 , decided on 10.07.2018 | This case revolves around the dismissal of a civil revision petition concerning land acquisition. The petitioners sought to amend their reference petition to add parties as respondents, which was denied by the Land Acquisition Judge. The High Court upheld this decision, emphasizing that amendments should not alter the nature of the suit. The ruling highlighted the procedural aspects of the Civil Procedure Code (V of 1908), particularly the stipulations under Order I, Rule 10(4). The case underscores the importance of adhering to procedural law in civil matters, especially regarding the addition of parties and amendments in petitions. Legal representatives included notable advocates who presented arguments before the judges. The decision serves as a precedent in the interpretation of procedural amendments in civil litigation.... |
| 2000 SLD 2193, 2000 PLD 623 | Criminal Original No. 23 of 2000 , decided on 18.07.2000 | In the case of Criminal Original No. 23 of 2000, the Lahore High Court dealt with a serious incident of contempt of court involving Advocate Muhammad Afaq. The case stemmed from an altercation where Afaq physically assaulted the Court Reader and tore the cause list displayed outside the courtroom. This conduct was deemed a significant obstruction to the administration of justice, prompting the Court to invoke its powers under the Contempt of Court Act, 1976. The judges highlighted that every form of interference in the judicial process is contemptuous, and the act of damaging court property is unacceptable for any legal practitioner. Afaq's subsequent unqualified apology was considered, but it did not absolve him from the consequences of his actions. The decision reinforced the importance of maintaining respect for the court and its processes, ensuring that such incidents are dealt with stringently to uphold the rule of law and the integrity of the legal profession. The case serves as ... |
| 2007 SLD 3038, 2007 PLJ 152 | C.P. No. D-807 of 2006 , decided on 19.06.2006 | In the case of Muhammad Akbar vs. Chairman, National Accountability Bureau, the petitioner challenged a notice issued under Section 19 of the National Accountability Ordinance, 1999, which required him to present original documents related to his property. The court found that the notice lacked necessary context and relevance to the ongoing inquiry against a third party, violating the procedural requirements of the law. The ruling underscores the importance of specificity in legal notices, ensuring they provide adequate information related to the inquiry to uphold the rights of individuals involved. This case highlights the balance between accountability and individual rights under the National Accountability Ordinance. The decision is critical in shaping the procedural norms surrounding notices issued by the NAB, emphasizing that vague requests for information cannot be sustained. Keywords such as 'National Accountability Ordinance', 'legal notices', 'Sindh High Court', and 'due proce... |
| 2002 SLD 332, 2002 PTD 2040, (2000) 243 ITR 540 | Civil Rule No.6491 of 1998 , decided on 16.03.2000 | This case involves the reassessment of income tax concerning Eveready Industries India Ltd. The Gauhati High Court addressed the validity of notices issued under sections 147 and 148 of the Income Tax Act, 1961. The case centered on whether the Assessing Officer had sufficient grounds to believe that income had escaped assessment for the assessment year 1991-92. The court found that the Assessing Officer lacked specific evidence linking the payments made by the company to fictitious transactions. Significant amendments to sections 147 and 148 of the Income Tax Act were discussed, emphasizing the need for a prima facie conclusion before reassessment can occur. The decision highlights the importance of adequate evidence and the necessity for the Assessing Officer to demonstrate a rational connection between the evidence and the belief of income escaping assessment. This case is critical for understanding taxpayer rights and the jurisdictional limits of tax authorities. Keywords: Income T... |
| 1998 SLD 1533, 1998 PLC 1043 | Civil Petitions Nos. 584 and 586 of 1995 , decided on 18.11.1996 | In this case, Muhammad Saleem-II, a Stenographer, filed petitions against the Federal Service Tribunal's decisions regarding his promotion and special pay disputes. The Supreme Court of Pakistan, upon reviewing the case, upheld the Tribunal's rulings, which found that the petitioner was not entitled to promotion as he was not considered senior to others in the list. Furthermore, the Court ruled that the petitioner could not claim an increase in special pay, as he had previously accepted Rs.120. The case illustrates significant aspects of administrative law and the principles surrounding civil servant promotions and entitlements under the Civil Servants Act. This ruling reinforces the importance of seniority in promotions and the finality of Tribunal decisions in administrative matters.... |
| 1981 SLD 105, 1981 PLD 85, (1981) 43 TAX 18 | Civil Appeals Nos. 19 and 20 of 1976 , decided on 01.04.1980 | In the case of MRS. SAMINA SHAUKAT AYUB KHAN vs. COMMISSIONER OF Income Tax, RAWALPINDI, the Supreme Court of Pakistan addressed significant issues regarding income tax assessments under the Income Tax Act of 1922. The case revolved around the appellant’s large cash holdings, which she claimed were received as gifts at her marriage and on the birth of her children. The court underscored the definition of 'income' as a broad term that encompasses various forms of monetary returns. It was determined that the appellant did not adequately explain the source of the cash, leading to the conclusion that it constituted income from undisclosed sources, subject to taxation. The judgment highlighted the necessity for taxpayers to provide comprehensive details regarding their income, particularly when claiming exemptions. This case serves as a critical reference for understanding tax liabilities and the burden of proof placed on individuals to substantiate their claims regarding non-taxable income... |
| 1992 SLD 1205, 1992 PLC 1259 | KAR-183 of 1990 , decided on 21.10.1990 | In the case of Muzaffar Ali Khan vs. Boots Company (Pak.) Ltd., the Labour Appellate Tribunal of Sindh addressed the issue of employment status and termination under the Industrial Relations Ordinance and the Standing Orders. The appellant, Muzaffar Ali Khan, claimed that after serving as an Electrician for over nine months, he should be considered a permanent worker. However, the Tribunal upheld the employer's stance that his work was temporary in nature, and thus, he was not entitled to the rights of a permanent employee. The court emphasized the importance of the nature of work in determining employment status, referencing previous case law to support its decision. The ruling underscores critical considerations in labor law, particularly regarding employment contracts, termination, and workers' rights in Pakistan's industrial landscape.... |
| 2018 SLD 1879, 2018 PLD 735 | Writ Petition No. 5927 of 2018 , decided on 20.04.2018 | In this case, the Lahore High Court dealt with a petition challenging the dismissal of a temporary injunction application by the Family Court, which was crucial for the preservation of property rights during the legal proceedings. The petitioner argued that the Family Court's dismissal of the application denied her essential relief related to her claims for dower and maintenance following a divorce. The court analyzed the jurisdictional aspects of the Family Court concerning temporary injunctions under the Family Courts Act, emphasizing that the dismissal of such applications could lead to final determinations affecting rights. The ruling clarified that not every order from the Family Court is interlocutory and that appeals can be made against decisions that determine significant issues. This case underscores the importance of understanding the nature of orders in family law and the avenues available for appeal, particularly in matters involving property rights and family law disputes.... |
| 1976 SLD 133 = 1976 PLD 231 | In the case between Akbar and the Chief Settlement Commissioner, Lahore, the Supreme Court of Pakistan addressed issues surrounding the assessment of rental value under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The appellant, Akbar, contested the evaluation price of his shop in Khanewal, which had been assessed and subsequently reduced by the Deputy Settlement Commissioner. The court deliberated on the authority of the Chief Settlement Commissioner to collect information for fair evaluation and the proper procedure that should have been followed by the appellant in his appeals. The court ultimately dismissed the appeal, affirming the previous ruling by the High Court. This decision highlights the importance of procedural adherence and the authority of settlement commissioners in property assessments. Key terms include compensation, rehabilitation, assessment procedures, and legal authority in property disputes.... | |
| 1944 SLD 51 = (1944) 12 ITR 59 | M.J.C. No. 94 of 1942 , decided on 01.01.1944 | In the landmark case of Maharani Gyan Manjari Kuari v. Commissioner of Income Tax, the Patna High Court addressed critical issues surrounding the procedural requirements under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The case arose when the petitioner, a pardanashin lady, contested the rejection of her appeal by the Assistant Commissioner on the grounds of non-compliance with procedural rules, specifically the absence of a demand notice. The court found that the Assistant Commissioner failed to investigate whether the notice was actually received by the petitioner, thereby rendering his decision capricious and lacking in judicial consideration. This case underscores the importance of ensuring that procedural requirements do not become barriers to justice, particularly in circumstances where compliance is impossible. The ruling emphasizes the need for appellate authorities to exercise discretion and investigate claims made by petitioners thoroughly, ensuring that ju... |
| 2011 SLD 2631 = (2011) 336 ITR 189 | I.T.A. No. 1242/H/2010 , decided on 31.01.2011 | In the case of Swayam Consultancy (P.) Ltd. vs. Income Tax Officer, the Andhra Pradesh High Court addressed the interpretation of section 10B of the Income-tax Act, 1961, which pertains to export-oriented units. The court examined whether the delivery of goods to a foreign buyer's agent in India could constitute an export for the purposes of claiming tax deductions. The court concluded that actual export out of India is a prerequisite for claiming such deductions, and that mere delivery within India does not meet this requirement. This decision underscores the necessity of understanding the legal definitions surrounding export and compliance with the Income-tax Act's provisions. The case serves as a critical reference for businesses engaged in export activities, emphasizing the importance of adhering to the legal frameworks governing international trade and taxation. Key terms include export-oriented units, Income-tax Act, deductions, and customs regulations.... |
| 2009 SLD 1664, 2009 SCMR 562 | Civil Petition No.1280-L of 2002 , decided on 15.01.2009 | This case revolves around the tenancy rights under the Horse and Mule Breeding Scheme after the death of the previous tenant. The petitioner, Muhammad Nawaz, was recommended for tenancy by the District Remount Officer, but this recommendation was overturned by the Commissioner in favor of the respondent, Mian Liaquat Ali, who was found to be a more suitable candidate. The Supreme Court upheld the decisions of the lower courts, emphasizing the principle of suitability in tenancy allotments. The case highlights the judicial interpretation of land allotment laws and the significance of maintaining the integrity of administrative decisions in tenancy disputes. Keywords: tenancy rights, Horse and Mule Breeding Scheme, Supreme Court of Pakistan, land allotment laws, administrative decisions.... |
| 1976 SLD 933, 1976 PLC 805 | Appeal No. 269 of 1975 , decided on 21.10.1975 | In the case of Muhammad Sharif vs. Punjab Road Transport Board, the IIIrd Labour Appellate Tribunal addressed the appeal concerning the termination of Sharif's employment as a driver during his probation period. The tribunal found that the termination was unjust due to the absence of a proper inquiry into the allegations of misconduct following an accident involving the bus he was driving. The court highlighted the importance of adhering to procedural fairness and the legal requirement for an inquiry when allegations of misconduct arise. This case underscores the rights of probationary employees and the obligations of employers to conduct fair investigations before making employment termination decisions. The ruling has implications for labor law and employee rights, emphasizing the necessity for transparency and due process in employment matters, particularly for probationers who may be vulnerable to arbitrary decisions. The decision serves as a precedent for future cases involving si... |
| 1988 SLD 2214, 1988 SCMR 521 | Petition for Special Leave to Appeal NO-10-P of 19 , decided on 17.11.1971 | In the case of Ahmad Ali vs. The State, the Supreme Court of Pakistan dealt with issues of self-defense and culpable homicide. The petitioners were initially convicted under Section 304, Part II of the Penal Code, but the High Court altered this conviction to Section 304, Part I, following an appeal by the State. The incident arose from a dispute over water diversion, leading to a violent confrontation where two individuals died. The Supreme Court found that the petitioners had exceeded their right to self-defense, which was a pivotal point in the case. The ruling highlights critical aspects of self-defense in legal proceedings and the implications of exceeding this right. Keywords: culpable homicide, self-defense, Supreme Court of Pakistan, legal proceedings, water dispute.... |
| 1977 SLD 21 = (1978) 37 TAX 4 | Income-tax Reference No, 422 of 1970 , decided on 19.01.1975 | This case revolves around the interpretation of the Income Tax Act, 1922, specifically concerning the rights of an assessee to raise new grounds in appeals against fresh assessments. The Supreme Court of Pakistan ruled on January 19, 1975, that the assessee could introduce new pleas during appeals against fresh assessments directed by the Appellate Assistant Commissioner. This ruling has significant implications for tax law, particularly regarding how receipts are classified for tax purposes. In this instance, the court found that the sale proceeds from loom hours should be considered capital receipts rather than revenue, thereby affecting the tax liabilities of the jute milling company involved. The case highlights the importance of adhering to legal provisions during tax assessments and the rights of taxpayers to contest their assessments effectively. It serves as a crucial precedent in income tax law, ensuring that taxpayers can present comprehensive arguments in their appeals.... |
| 1989 SLD 1468, 1989 PLC 649 | LHR-540 of 1988 , decided on 24.01.1989 | The case revolves around an appeal against a penalty imposed on the appellant by the Punjab Labour Court No. 3, Lahore. The appellant faced a penalty of a one-year stoppage of increment with permanent effect. The appellant filed a petition under Section 34 of the Industrial Relations Ordinance after more than two years, claiming illness as the reason for the delay. However, the Labour Appellate Tribunal found no evidence to support the claim of continuous illness and highlighted that the appellant had not taken necessary steps to address the penalty in a timely manner. The Tribunal ruled that the delay was inordinate and unjustified, emphasizing the importance of challenging such penalties promptly to mitigate the stigma associated with them. The case illustrates the legal principles surrounding limitation and the necessity of timely action in labor disputes.... |
| 1960 SLD 320, (1960) 39 ITR 327 | CASE REFERRED No. 61 OF 1955 , decided on 09.02.1960 | In the case referred to as 'CASE REFERRED No. 61 OF 1955', the Madras High Court examined the applicability of the Business Profit-Tax Act, 1947, concerning income derived from house properties by an assessee engaged in money lending. The court determined that such income did not fall within the purview of business profits tax as defined under section 4 of the Act. The ruling clarified that only profits chargeable under section 10 of the Indian Income-tax Act, 1922, are subject to business profits tax. Furthermore, it was established that the income from house properties, which was computed under section 9, was excluded from this taxation framework. This case serves as a critical reference point for understanding the intersection of property income and business profits tax obligations, particularly for entities involved in lending operations. The decision reinforces the legal principles governing income taxation, particularly the requirement that income must be chargeable under specifi... |
| 2021 SLD 963, 2021 CLC 901 | Suit No. 941 of 2013 in C.M.A. No. 1744 of 2019 , decided on 11.02.2020 | This case revolves around a civil suit for declaration and injunction, primarily addressing the issue of cross-examination rights among co-plaintiffs. The court analyzed the provisions of the Qanun-e-Shahadat, particularly Article 133, which governs the examination and cross-examination of witnesses. The ruling clarified that only parties with adverse interests are entitled to cross-examine witnesses called by the opposing party. The case highlights the procedural nuances of civil litigation, particularly regarding the rights of parties in a suit, the significance of legal representation, and the parameters of witness examination. The decision underscores the court's commitment to upholding the principles of justice while ensuring that procedural rules are respected.... |
| 1976 SLD 258, 1976 SCMR 297 | Civil Petition for Special Leave to Appeal No. K-1 , decided on 04.11.1975 | In the landmark case of Civil Petition for Special Leave to Appeal No. K-125 of 1975, the Supreme Court of Pakistan deliberated on critical issues pertaining to civil service appointments and salary structures under the Constitution of Pakistan, 1962. The case revolved around untrained Senior Vernacular (S.V.) teachers employed in 1957-58 whose salaries were initially fixed under the 1963 West Pakistan Gazette notification without distinguishing between trained and untrained teachers. A subsequent notification in 1965 revised the salaries, adversely affecting the untrained teachers by denying them progressive grade pay, which was challenged as violating Article 178(3) of the Constitution. The Sind Service Tribunal had previously ruled in favor of the respondents, granting them the grade pay they were entitled to, a decision that was appealed to the Supreme Court. The petitioners, including the Province of Sind and the Education Department of Karachi, argued that the tribunal erred in i... |
| 2023 PLD 507, 2023 SLD 1928 | Writ Petition No. 49479 of 2020 , decided on 26.10.2022 | In the significant legal matter of GHULAM ALI v. Rana BABAR KHAN and 3 others, adjudicated by the Lahore High Court on October 26, 2022, the petitioner, Ghulam Ali, challenged an eviction order issued by the Rent Tribunal under the Punjab Rented Premises Act, 2009. The case delves into the interpretation and applicability of specific sections of both the Punjab Rented Premises Act and the Civil Procedure Code (C.P.C.), 1908. The petitioner argued that the eviction order was procured through fraudulent means and sought the suspension of the eviction order. He contended that his application for suspension should be considered on its merits under Section 12(2) of the C.P.C., claiming that the statutory provisions in Sections 26 and 34 of the Punjab Rented Premises Act barred such applications before the Rent Tribunal. However, the Rent Tribunal dismissed the petitioner’s application for suspension, observing that the appropriate legal remedy was indeed the filing of an application under ... |
| 1994 SLD 1398 = 1994 CLC 1437 | Regular First Appeal No. 2 of 1989 , decided on 23.08.1992 | This case centers on the ownership of two properties in Lahore, Pakistan, purchased during the marriage of the parties involved. The plaintiff, Abdul Hamid Mian, claimed that the properties were bought with his own funds, while the defendant, Jane Margrete William, asserted her ownership based on the properties being registered in her name. The case addresses key legal concepts such as benami transactions, burden of proof, and the intentions behind property ownership. The court found that the plaintiff had provided the funds for the properties and that the defendant was merely holding the title as a benamidar. This decision underscores the legal principles surrounding property ownership in Pakistan, particularly in cases involving foreign nationals and marital relationships. The ruling highlights the need for clarity in financial transactions and the importance of documentation in establishing true ownership. Keywords include 'benami transaction', 'property ownership', 'Lahore High Cou... |
| 2012 SLD 762, 2012 PTD 176, 2011 PTR 116 | M.As. (Cond.) Nos.219/KB to 221/KB of 2011, I.T.As , decided on 04.08.2011 | In the case before the Appellate Tribunal Inland Revenue, the Income Tax Department sought to appeal against a decision made by the Commissioner (Appeals) but was met with a significant delay of 170 days in filing their appeal. The Tribunal, presided over by Judicial Member Syed Muhammad Farooq Shah, ruled that the reasons provided by the Department for the delay were insufficient. The Department cited a reorganization of the Inland Revenue Department as the cause of the delay, but failed to demonstrate how this reorganization hindered their ability to file the appeal within the prescribed timeframe. The Tribunal underscored the necessity for government agencies to adhere to the same standards as ordinary litigants, emphasizing that excuses based on administrative delays would not be accepted as valid grounds for condonation of delay. The ruling reinforced the principle that each day of delay must be adequately explained, and the absence of such detailed justification led to the dismis... |
| 2009 SLD 630, 2009 CLC 1279 | Constitutional Petition No.546 of 2007 , decided on 15.04.2009 | In the landmark case of Haji ALI JAN versus MUHAMMAD AZEEM and 4 others, adjudicated by the Quetta High Court, the petitioner contested the dismissal of his execution application by the lower courts on the grounds of the Limitation Act and Civil Procedure Code. The case, cited as 2009 SLD 630 and 2009 CLC 1279, revolved around the recovery of sale consideration for a vehicle, where an agreement was made to transfer landed property as part of the settlement. Despite the initial decree favoring the petitioner, the execution application faced challenges when the lower courts deemed it time-barred. The High Court meticulously reviewed the provisions of Article 199 of the Constitution of Pakistan, 1973, and Section 48 of the Civil Procedure Code (V of 1908), amended by the Law Reforms Ordinance, 1972, which extended the limitation period to six years. Emphasizing the importance of adhering to statutory time frames, Justice MEHTA KAILASH NATH KOHLI concluded that the execution application wa... |
| 1979 SLD 1063, 1979 PLC 492 | SUK-309 of 1978 , decided on 11.07.1979 | In the landmark case of Muhammad Sultan Ahmed vs. MESSRS National Bank of Pakistan, Karachi, adjudicated by the Labour Appellate Tribunal, Sindh on July 11, 1979, the appellant challenged his dismissal from service under section 25-A of the Industrial Relations Ordinance. The core of the dispute centered on allegations of wrongful termination due to unauthorized absences and claimed bias during the domestic enquiry. The appellant, asserting victimization based on his religious affiliation and union activities, presented multiple grievances alleging harassment and unfair treatment by the management, specifically targeting the excise inspector and branch manager. Despite these claims, the tribunal meticulously reviewed the evidence, including medical certificates, absentee records, and communications between the appellant and the employer. The council for the respondents successfully demonstrated that the dismissal was procedurally sound and justified based on documented misconduct. The ... |
| 1986 SLD 1100, 1986 PLD 103 | Civil Appeal No. 54 of 1973 , decided on 28.10.1985 | In the landmark case of Civil Appeal No. 54 of 1973, decided on October 28, 1985, by the Supreme Court of Pakistan, the court meticulously analyzed whether Bashir A. Malik, employed as a Shift Engineer at Hotel Intercontinental, Lahore, qualified as a 'workman' under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance of 1968. The appellant, representing the hotel's management, contested Malik's status, asserting that his role didn't fit the ordinance's definition of a workman, which primarily encompasses individuals engaged in manual or clerical labor. The respondent, Malik, argued based on his actual duties, which included maintenance and repairs of complex machinery, occasional physical tasks, and supervisory responsibilities over other workmen. The court scrutinized applicable laws, sections, and prior judgments, emphasizing that an employee's designation does not solely determine their classification; instead, the essence of their job duties holds pa... |
| 2018 SLD 332, 2018 PLJ 291 | W.P. No. 25216 of 2016 , decided on 02.11.2017 | In the case W.P. No. 25216 of 2016, the Lahore High Court addressed the validity of objection petitions regarding the election of the Punjab Bar Council. The court ruled that the objections raised by voters about the exclusion of their votes were not valid under the law. The decision hinged on the interpretation of the relevant sections of the Constitution and the Pakistan Legal Practitioners and Bar Councils Rules. The court clarified that only candidates and a limited number of voters had the standing to challenge the validity of elections, and the petitioners did not meet these criteria. The ruling emphasized the need for adherence to procedural law in electoral matters, which is crucial for maintaining the integrity of the electoral process. This case highlights the importance of understanding legal rights in electoral disputes, as well as the specific provisions that govern such challenges. The outcome of this case serves as a precedent for similar future cases, reinforcing the ne... |
| 2005 SLD 1397, 2005 CLC 1643 | Civil Revision No.997-D of 1996 , decided on 01.04.2005 | This case revolves around a dispute regarding property ownership between two brothers, Nabi Bakhsh and Maulvi Muhammad Isa, leading to an arbitration agreement and subsequent sale of land. The Lahore High Court's decision to remand the case stems from issues of jurisdiction and potential collusion between the parties involved. The Court underscored the importance of addressing all legal nuances, particularly concerning the validity of the arbitration award and the decree that followed. The ruling highlights the complexities of property law, arbitration agreements, and the judicial process in Pakistan, ensuring that all parties have a fair opportunity to present their arguments in light of the allegations. This case is significant for understanding the interplay of civil procedure, specific relief, and evidentiary standards in property disputes.... |
| 1988 SLD 15, 1988 PTD 112, (1988) 57 TAX 50 | I. T. A. No. 1732/LB of 1985-86 , decided on 29.10.1987 | This case revolves around the refusal of the Income Tax Officer (I.T.O.) to grant registration to a firm under section 68 of the Income Tax Ordinance, 1979. The court examined the validity of the refusal, emphasizing the distinction between tax avoidance and tax evasion. The case highlighted the importance of the genuineness of a firm as constituted under the partnership deed. The court's decision reinforced the notion that as long as a partnership is formed in accordance with legal requirements, it should not be denied registration based solely on assumptions regarding tax avoidance. The ruling is significant for taxpayers and legal practitioners, as it clarifies the legal boundaries of tax planning strategies. This case is relevant for current discussions on tax law and compliance, making it an essential reference for understanding the application of the Income Tax Ordinance.... |
| 1983 SLD 1431, 1983 PLC 291 | Case No. 95 of 1982 , decided on 18.08.1982 | The case revolves around Abid Hussain, a Heavy Vehicle Driver, who appealed against the termination of his services due to departmental downsizing in 1980. Despite being reappointed in 1981, he sought to have his service recognized as continuous. The Punjab Service Tribunal examined the legality of his termination and subsequent reappointment under the Punjab Service Tribunals Act, 1974. The judgment highlighted the importance of departmental policies during restructurings while balancing employee rights. The decision emphasized that the appellant's reemployment did not equate to a continuous service claim, leading to the dismissal of his appeal. This case underscores the legal complexities surrounding employment continuity and retrenchment in public service sectors, which is crucial for both employees and governmental bodies. The ruling clarifies the application of labor laws in scenarios of workforce reduction, providing guidance on similar future cases.... |
| 2015 SLD 397, 2015 CLC 303 | Suit No. 385 of 2003 , decided on 08.04.2014 | This case revolves around a suit filed by Ali Nawaz against the National Bank of Pakistan and its associated employees for compensation and damages due to alleged malicious prosecution and misappropriation of property. The plaintiff claimed that he suffered financial losses and mental distress due to actions taken by the bank and its employees. The court analyzed the jurisdictional aspects of the case, clarifying that since the suit did not involve recovery of the mortgaged property, it fell under the original civil jurisdiction of the Sindh High Court. The court also determined that the plaintiff's claims were valid and that the case should remain with the High Court rather than being transferred to a Banking Court. This decision underlines the importance of understanding jurisdictional boundaries in civil litigation and the rights of plaintiffs to seek redress in appropriate courts without undue dismissal of their grievances.... |
| 1996 SLD 403, 1996 PLC 261 | KAR-59 of 1995 , decided on 13.12.1995 | In the case concerning the dismissal of a permanent employee, the Labour Appellate Tribunal of Sindh ruled on the application of the Industrial Relations Ordinance (XXIII of 1969). The case highlighted the importance of proper communication regarding dismissal orders and the implications of incorrect address details. The Tribunal determined that time limits for grievances should be calculated from the date of communication of the dismissal, reinforcing employees' rights to fair treatment. The decision emphasizes the need for legal compliance in employee dismissal procedures, ensuring that workers are not unjustly deprived of their rights through administrative errors. This case serves as a significant precedent for future employment disputes, particularly in terms of grievance procedure adherence and the responsibilities of employers in communication.... |
| 1996 SLD 1513, 1996 CLC 1620 | Civil Revisions Nos. 950 and 951 of 1995 , decided on 15.01.1996 | In the case of 'Muhammad Mumtaz vs. Muhammad Mukhtar', the Lahore High Court addressed the issue of court fee valuation in a suit claiming ownership based on a gift deed. The court emphasized the necessity of adhering to Section 7(iv-A) of the Court Fees Act (VII of 1870), which mandates that ownership claims be valued according to the gift deed's terms. The petitioner, who sought to declare his ownership of land in Mangowal Khurd, faced a challenge when the respondents requested a reassessment of the court fee based on the land's market value. The trial court sided with the respondents, leading to this revision petition. The High Court ultimately dismissed the petition, affirming the trial court's decision and highlighting the importance of compliance with procedural requirements, as well as the significance of timely action in legal matters. This case underscores the critical nature of proper valuation in legal proceedings and the adherence to established legal frameworks surrounding... |
| 1982 SLD 1236 = (1982) 137 ITR 34 | IT REFERENCE NO. 181 OF 1971 | In the case referenced, the Bombay High Court addressed the computation of capital employed for newly established industrial undertakings under section 84 of the Income Tax Act, 1961. The key issue was whether the initial depreciation allowable under section 32(1)(iv) should be included in the written down value of assets when determining capital employed. The court found that the provisions of the Income Tax Act, specifically sections 32 and 84, operate in different realms. The ruling clarifies that while initial depreciation is excluded for calculating usual depreciation, it must be included for capital computation under section 84. This case underscores the importance of understanding the nuances of tax law and the interpretation of provisions for accurate tax relief claims. The decision set a precedent for future cases involving capital employed deductions, emphasizing the need for careful consideration of statutory definitions and their application. Keywords: Income Tax Act, capit... |
| 1989 SLD 479, 1989 SCMR 264, 1989 SLD 1035 | Criminal Appeal No. 19-K of 1982 , decided on 04.09.1988 | This case revolves around the murder of Hamzo, who was shot while reading a newspaper at a dispensary. The Supreme Court of Pakistan heard the appeal against the High Court's acquittal of the accused, Muhammad Ali and Dhani Bux. The case highlighted significant issues related to the administration of justice, evidentiary credibility, and the interpretation of legal standards under the Constitution of Pakistan and the Penal Code. The Court emphasized the importance of witness testimony and the reliability of the evidence presented, leading to the conclusion that the prosecution's case was proven beyond a reasonable doubt. The decision reaffirms the principles of justice and the role of the judiciary in ensuring accountability for criminal actions. Additionally, it reflects on the procedural aspects of criminal law, particularly regarding appeals and the standards of proof required for convictions. The case serves as a significant reference for future legal proceedings concerning similar... |
| 1963 SLD 100, (1963) 47 ITR 607 | MISC. JUDICIAL CASE No. 804 OF 1959 , decided on 21.12.1961 | In the significant ruling by the Patna High Court, the case of Bihar State Co-operative Bank Ltd. v. Commissioner of INCOME TAX addressed the exemption of profits for co-operative societies per the Income Tax Act, 1961, specifically under Section 80P. The court examined the implications of Government of India Notification No. R. Dis. 291-I.T./25, which allows co-operative societies to extend their business to non-members. The judgment emphasized that the profits derived from such dealings should not be subjected to taxation, as the notification's language was inclusive of all profits generated by the society, not limited to those from transactions with members. This case reinforces the legal standing of co-operative societies in their operational capacity and their entitlement to tax exemptions based on legislative provisions. It serves as a crucial reference point for future cases concerning the taxation of co-operative societies and their business activities, ensuring clarity in the ... |
| 2006 SLD 3521, (2006) 282 ITR 470 | IT REFERENCE No. 45 OF 1995 , decided on 27.07.2005 | In this significant ruling by the Allahabad High Court, the court addressed critical issues surrounding the deductibility of scientific research expenditure under the Income-tax Act, 1961. The case revolved around the claims made by U.P. Electronics Corporation Ltd. regarding deductions for scientific research and development expenses incurred during the assessment year 1985-86. The court reaffirmed that expenditures related to scientific research are allowable when they pertain to business activities. The decision emphasized the broad interpretation of 'business' to include various forms of scientific endeavors, thereby enhancing the scope for businesses seeking to deduct such expenses. Additionally, the court clarified the treatment of interest on government loans, asserting that the absence of specific entries in the books of accounts does not negate the right to claim deductions for accrued interest. This ruling is crucial for entities engaged in R&D, as it sets a precedent for the... |
| 1969 SLD 386, (1969) 72 ITR 403 | CIVIL APPEAL Nos. 954 TO 956 OF 1966 , decided on 22.08.1968 | This case revolves around the assessment of income tax for the years 1950-51 to 1952-53 concerning a Hindu Undivided Family (HUF) and its partition. The Supreme Court of India adjudicated on the validity of notices issued by the Income Tax Officer under section 34 of the Income-tax Act, 1961. The main contention was whether the notices were valid given that the petitioner had already filed individual returns. The court ruled that the ITO's actions were invalid as the returns had not been disposed of. This case highlights crucial aspects of tax law, particularly concerning income assessment and the legal standing of individual returns post-partition. The ruling is significant for taxpayers and legal practitioners as it reinforces the importance of procedural adherence in tax assessments, especially in complex family structures like HUFs. The keywords relevant to this case include 'Income Tax', 'Hindu Undivided Family', 'Income Assessment', 'Tax Law', and 'Supreme Court Ruling'. These te... |
| 2010 SLD 687, 2010 CLD 1802 | C.O. No.58 of 2009 , decided on 06.09.2010 | The Lahore High Court dealt with the merger application of two private limited companies, Omer Iqbal Solvent (Pvt.) Ltd. and Tahir Omer Industries (Pvt.) Ltd., under the Companies Ordinance, 1984. The case revolved around the statutory requirements for amalgamation and the objections raised by the SECP regarding the merger of authorized capital. The court emphasized that the provisions of sections 284 to 288 provide a comprehensive framework for mergers, allowing for the transfer of rights and liabilities without additional compliance burdens. The ruling highlighted the significance of achieving operational efficiencies and consolidating resources for the benefit of stakeholders. The decision underscores the court's role in facilitating business amalgamations while ensuring compliance with the law, reinforcing the principle that mergers can enhance corporate functionality and profitability.... |
| 1990 SLD 347, 1990 PLD 90 | Civil Appeal No.372 of 1987 , decided on 07.11.1989 | In the case of Federation of Pakistan vs. Mrs. Riaz Iatif, the Supreme Court of Pakistan addressed critical issues regarding the Limitation Act and the Civil Procedure Code. The plaintiff, employed as Headmistress, sought reimbursement for educational expenses and faced delays due to the Copying Agency's failure to provide certified copies of judgments on time. The Court ruled that the time taken by the Copying Agency should be excluded under Section 12 of the Limitation Act, emphasizing the rights of applicants to obtain certified copies and the responsibilities of the Copying Agency. This ruling clarifies the procedural obligations and protects the interests of litigants, highlighting the balance between legal timelines and administrative processes. The decision reinforces the legal framework surrounding appeals and the expectations from judicial and administrative bodies in managing case documentation and timelines effectively.... |
| 2002 SLD 2480, 2002 PLD 457 | D-1171 of 2001 , decided on 24.04.2002 | This case revolves around the interpretation of the Sindh Local Government Elections Rules, particularly concerning the validity of ballot papers in local elections. The petitioners challenged the election results on the grounds that certain ballot papers were counted without the required signature of the Presiding Officer, which they argued was against the stipulated rules. The court analyzed the relevant provisions of the law, emphasizing the mandatory requirement for the signature to ensure the legitimacy of votes. This ruling underscored the importance of adhering to electoral procedures to prevent malpractice and uphold the integrity of the democratic process. The case also touches upon broader themes of administrative justice and statutory interpretation, making it a significant reference point for future electoral disputes.... |
| 2012 SLD 2727, 2012 PLD 164 | Criminal Estasab Appeals Nos. 50, 53, 54 of 2001 , decided on 22.03.2012 | The case revolves around serious allegations of corruption involving public officials in the Balochistan province. The appellants were accused of receiving substantial commissions from contractors for educational supplies without the actual delivery of goods. The prosecution presented numerous witnesses who testified to the coercive environment created by the appellants, where contractors felt compelled to pay bribes to facilitate the processing of their payments. Key points included the shifting of the burden of proof under the National Accountability Ordinance, where the accused had to prove their innocence once allegations were made. The High Court emphasized the importance of integrity in public service and upheld the convictions, reflecting a commitment to curbing corruption in Pakistan's governance.... |
| 2019 SLD 380, 2019 PLJ 91 | C.P. No. 78-K of 2015 , decided on 03.10.2018 | In the case of C.P. No. 78-K of 2015, the Supreme Court of Pakistan addressed the promotion of civil servants under the Pakistan Engineering Council Act and Sindh Civil Servants (Appointment, Promotion and Transfer) Rules. The petitioner, a qualified engineer, challenged a notification that set promotion quotas favoring diploma holders and B.Tech (Hons) degree holders, arguing it violated the PEC Act. The court ruled in favor of the government, affirming its right to set qualifications for promotions. This case highlights the intersection of civil service regulations and engineering qualifications, underscoring the importance of accredited engineering degrees for professional roles in government. The ruling reinforces the legal standards governing the engineering profession and emphasizes the necessity of proper qualifications for those undertaking professional engineering work.... |
| 2007 SLD 2007, 2007 PLC 669 | Writ Petition No.11 of 2007 , decided on 19.03.2007 | This case revolves around the promotion of Muhammad Ashraf, a civil servant whose promotion was denied based on an intelligence report questioning his integrity. The Lahore High Court found that the report was inferior to the Annual Confidential Reports and could not serve as the sole basis for the decision. The judgment emphasized the importance of fair treatment in promotions and the necessity of tangible evidence when assessing a civil servant's integrity. The case highlights the legal principles surrounding civil service promotions in Pakistan, particularly the need for procedural fairness and the proper evaluation of evidence. The ruling underscores the judicial oversight on administrative decisions affecting civil servants, ensuring that they are made in accordance with established laws and guidelines. This decision is significant for understanding the balance between administrative discretion and the rights of civil servants.... |
| 1976 SLD 136 = 1976 SCMR 69 | Civil Petition for Special Leave to Appeal No. 254 , decided on 27.06.1975 | In the case of KHAIR MUHAMMAD vs KHUDA BAKHSH AND 2 OTHERS, the Supreme Court of Pakistan addressed the complex issue of adverse possession under the Limitation Act. The petitioner, KHAIR MUHAMMAD, had claimed ownership of agricultural land based on entries in the revenue record, asserting that he had been in adverse possession for over 12 years. The Court emphasized that to establish a claim of adverse possession, a petitioner must demonstrate continuous and uninterrupted possession for the prescribed period. The Court found that the entries cited by the petitioner did not amount to an overt act of possession against the actual owners. This decision underscores the importance of clear evidence in property disputes and the stringent requirements for claiming adverse possession under Pakistani law. Legal practitioners should note the implications of this ruling for future cases involving similar claims, particularly the necessity for concrete proof of possession and the challenges of ov... |
| 2014 SLD 1766 = 2014 CLC 1168 | Writ Petition No.27257 of 2013 , decided on 04.12.2013 | This case revolves around the custody and visitation rights of a father concerning his minor children following a dissolution of marriage. The Lahore High Court addressed the issue of a conditional visitation order imposed by the Family Court, which required the father to submit two surety bonds of Rs.10,00,000 each. The Court found this requirement to be an unlawful restriction on the father's fundamental rights. The ruling highlighted the importance of parental rights and the need for fair treatment in custody matters. The decision reaffirms the principles of guardianship and parental access under the Guardians and Wards Act, as well as constitutional protections under Article 199 of the Constitution of Pakistan. The case underscores the significance of amicable resolutions in family disputes and the role of the judiciary in safeguarding parental rights, ensuring that legal proceedings do not impose undue burdens on parents seeking to maintain relationships with their children.... |
| 1992 SLD 2125, 1992 PLJ 314 | Writ Petition No. 1652 of 1991 , decided on 25.05.1992 | This case revolves around a Writ Petition filed by Muhammad Amin and others against the Member (Consolidation) of the Board of Revenue, Punjab, concerning a consolidation scheme in the revenue estate of Walipur. The petitioners challenged the review order passed by the Member, asserting that it lacked lawful authority under the Board of Revenue Act, 1957. The court emphasized that the scope of review is limited to errors apparent on the face of the record and does not allow for re-examination of case merits. The ruling reinforced the principle that review petitions must present new evidence or significant errors, which were not established in this instance. The decision highlights the importance of adhering to procedural laws and the limits of review jurisdiction, ensuring that prior orders remain valid unless substantial grounds for alteration are provided.... |
| 2004 SLD 3856, 2004 PLJ 157 | Crl. A. No. 400 of 1997, M.R. No. 184 of 1997 , decided on 04.06.2003 | The case revolves around a tragic incident involving the murder of Nazir Ahmad, where multiple accused were charged under the Pakistan Penal Code. The court examined the evidence, including eyewitness testimonies and medical reports, to determine the culpability of the appellants. The prosecution's case hinged on the identification of the specific assailants and the exact injuries inflicted. Ultimately, the court's decision to reduce the death penalty to life imprisonment highlights the importance of clear evidence in capital cases. This ruling underscores the legal principle that the burden of proof lies with the prosecution, and any ambiguity in attributing a fatal injury can significantly impact sentencing outcomes. The case serves as a critical reference for understanding the application of Sections 302 and 324 of the Pakistan Penal Code in murder trials. Legal professionals and scholars will find this case relevant for discussions on evidentiary standards and the implications of w... |
| 1956 SLD 170, (1956) 29 ITR 194 | D-2741 of 2016 , decided on 01.01.1956 | In the landmark case of R.B.N.J. Naidu v. Commissioner of Income Tax, the Nagpur High Court addressed critical issues surrounding unexplained moneys under Section 69A of the Income-tax Act, 1961. The case revolved around the taxpayer's claim that funds credited to his wife's bank account were derived from household savings. The court emphasized that while the revenue department is not required to provide direct evidence of income sources, it cannot dismiss reasonable explanations arbitrarily. The ruling underscored the importance of considering the nature of household financial management, particularly the tendency for women in households to save small amounts over time. This decision has significant implications for tax assessments and the burden of proof in income tax cases, establishing that mere rejection of explanations does not automatically classify funds as undisclosed income. The case cites previous rulings and establishes a precedent for future cases involving unexplained inc... |
| 1964 SLD 418, (1964) 53 ITR 466 | CIVIL APPEAL Nos. 934 AND 935 OF 1963 , decided on 28.04.1964 | In the case of Union of India vs. Gwalior Rayon Silk Manufacturing Company, the Supreme Court addressed the validity of an income tax exemption granted by the Ruler of Gwalior prior to the establishment of the Republic of India. The court concluded that the exemption, purportedly a special law under the old regime, was not legally binding post-constitution. The ruling emphasized that only legislative acts could be considered law under Article 372. The decision highlighted the importance of recognizing the distinction between executive orders and legislative provisions, thereby clarifying the legal landscape for businesses operating under earlier agreements. This case serves as a significant reference point for understanding the transition of legal obligations during the constitutional transition in India, particularly regarding taxation and exemptions. The ruling reinforced the supremacy of legislative authority in the context of tax law and governmental obligations, marking a critical... |
| 1990 SLD 153, 1990 PLJ 509 | CMA No. 654 of 1990 in Rich Court Appeal No. 31 of , decided on 25.06.1990 | This case revolves around the dismissal of CMA No. 654 of 1990 concerning a rent dispute between Noor Muhammad and Muhammad Kamil. The Sindh High Court ruled that the application was improper and aimed at delaying proceedings. The court found the allegations of an oral agreement, in addition to a written compromise, to be absurd. This case emphasizes the significance of written agreements in legal matters, particularly in rent cases, and reinforces the authority of counsel to act on behalf of their clients without explicit restrictions. The ruling serves as a precedent for future cases involving similar circumstances, ensuring that the legal process is not misused.... |
| 1985 SLD 1830, 1985 PLC 400 | Writ Petition No. 5378 of 1984 , decided on 22.12.1984 | In the case of Writ Petition No. 5378 of 1984, the Lahore High Court examined the rights of employees under the Industrial Relations Ordinance (1969) concerning termination of service. The petitioner, Climax Engineering Company Ltd., terminated the services of the respondent, Shabib Ahmad, citing misconduct for refusing to accept the termination memo. The court found that even after receiving his dues, the respondent retained the right to challenge the termination. The court ruled that accepting payment for services rendered does not imply acceptance of the termination, thereby reinforcing employee rights. This case highlights the delicate balance between employer authority and employee rights, emphasizing that financial acceptance does not negate the ability to contest wrongful termination. The ruling aligns with previous jurisprudence, ensuring protections for workers against unfair dismissal practices. Keywords such as 'employee rights', 'termination of service', and 'industrial rel... |
| 1991 SLD 544, 1991 PLD 668 | Civil Appeal No. 407 of 1980 , decided on 18.03.1991 | In the landmark case of **Civil Appeal No. 407 of 1980**, adjudicated by the **Supreme Court of Pakistan** on **March 18, 1991**, the court addressed significant issues concerning land revenue laws and property possession under the **Punjab Land Revenue Act (XVII of 1887)**. The case revolved around the rightful ownership and possession of agricultural land in Rahimyar Khan, contested between **Maula Bakhsh and others** (petitioners) and **The Custodian of Evacuee Property and others** (respondents). The appellants challenged the transfer of land possession under section 71 of the Punjab Land Revenue Act, which allows the Collector to transfer possession in cases where land revenue is in arrears. The central legal question was whether the possession transferred to the respondents was permissive or hostile, thereby affecting the original landowners' titles. The **Supreme Court** meticulously analyzed the application of sections 71, 71(2), and 71(6) of the Punjab Land Revenue Act. It w... |
| 1987 SLD 3289 = (1987) 167 ITR 558 | The Patna High Court delivered a pivotal judgment in the case of Commissioner of Wealth Tax v. Jagdish Singh Sekhar, focusing on the interpretation of Section 5(1)(xxxi) and (xxxii) of the Wealth-tax Act, 1957. The core issue revolved around whether Bharat Stone Works, engaged in extracting and crushing stones and boulders, qualifies as an 'industrial undertaking' eligible for wealth tax exemption. The assessee, Jagdish Singh Sekhar, contested the disallowance of this exemption by the Commissioner of Wealth Tax, who argued that the firm's activities did not constitute manufacturing, processing of goods, or mining as defined under the Act. During the proceedings, the Assessment Tribunal Officer (ATO) initially rejected the claim, asserting that the firm's operations fell outside the scope of 'industrial undertaking.' However, upon appeal, the Advanced Assessment Tribunal (AAC) reversed this decision, recognizing the firm's mining and manufacturing activities. The Commissioner of Wealth... | |
| 1966 SLD 406, (1966) 61 ITR 50 | MISC. CIVIL CASE No. 169 OF 1962 , decided on 02.03.1966 | In the landmark case of Commissioner of Income tax v. Harnandrai Shrikishan Akodia, adjudicated by the Madhya Pradesh High Court on March 2, 1966, the court delved into crucial aspects of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The core issue revolved around the legitimacy of interest payments made by an association of persons to its member, determining whether such expenses qualify as allowable business deductions under section 10(2)(iii). The court meticulously analyzed the nature of the association, establishing that members who advance capital to the association stand as creditors, thereby rendering the interest payments as legitimate business expenses. This interpretation was pivotal in upholding the appellant's stance, ensuring that financial transactions within associations are recognized and appropriately taxed. Furthermore, the High Court scrutinized the procedural integrity of the Appellate Tribunal's actions, particularly focusing on rule 24 of the Ap... |
| 2000 SLD 551, 2000 PLC 126 | Revision Application No.KAR 53 and Miscellaneous A , decided on 31.08.1999 | In the landmark case of Revision Application No.KAR 53 and Miscellaneous Application No. 232 of 1999, adjudicated by the Labour Appellate Tribunal, Sindh, key legal principles under the Industrial Relations Ordinance (XXIII of 1969) were reaffirmed. This case revolves around the procedural intricacies of employment disputes within Sindh's legal framework, specifically addressing the revisional jurisdiction exercised by the Labour Appellate Tribunal under Section 38(3a) of the Ordinance. Messrs RAFHAN BESTFOODS LIMITED, represented by their Deputy Director of Human Resources and Administration, filed a revision application challenging an order from Labour Court No.1 dated July 22, 1999. The original court had directed the employee, NASIR JAMAL QURESHI, to produce specific employment documents, a directive that the employer contested as being misapplied to the employee instead of the employer. Central to this case is the interpretation of the revisional powers granted to the Labour Appe... |
| 2022 SLD 1663, 2022 PLJ 89 | C.R. No. 96-B of 2015 , decided on 02.02.2022 | In the landmark case of Noor Shah Ali Khan alias Nawarish Ali Khan versus Khan Momin and six others, adjudicated by the Peshawar High Court, Bannu Bench on February 2, 2022, the petitioner challenged the validity of property mutations and sought declarations and injunctions under the Specific Relief Act, 1877. The court meticulously examined the evidence presented, including disputed mutations and forensic expert reports, and found the petitioner lacked sufficient proof to invalidate the property transfers. Key legal principles regarding the burden of proof in cases of alleged fraud and the authenticity of long-standing documents were reinforced. The judgment referenced multiple precedents, emphasizing the necessity for concrete evidence when disputing property ownership and mutations. Ultimately, the court dismissed the petition, upholding the integrity of the registered property records and the decisions of the lower judiciary. This case underscores the importance of robust evidence ... |
| 1999 SLD 960 = 1999 PLC 519 | Appeal No. 15(K) and Miscellaneous Petition No. 38 , decided on 18.06.1996 | In the case of Appeal No. 15(K) and Miscellaneous Petition No. 38 of 1996, the Federal Service Tribunal addressed the maintainability of an application filed under section 12(2) of the Civil Procedure Code. The petitioner, Muhkam Din, challenged a previous decision regarding his pensionary benefits after his termination from the National Logistic Cell (N.L.C.). The Tribunal concluded that the application was not maintainable as it did not demonstrate any misrepresentation or fraud that would warrant a recall of the decision. The Tribunal emphasized that the appellant had a right to appeal to the Supreme Court if dissatisfied with the outcome. The case highlighted the importance of proper legal recourse and adherence to procedural rules within the context of service tribunals. Keywords: Service Tribunal, civil servant, pension benefits, legal recourse, appeal process.... |
| 2008 SLD 2105, 2008 MLD 797 | Criminal Jail Appeal No. 40 of 2001 , decided on 20.04.2006 | In the case of Taj Muhammad vs. The State, the Sindh High Court deliberated on the appeal concerning a conviction under the Control of Narcotics Substances Act, 1997. The appellant, Taj Muhammad, was initially sentenced to life imprisonment for the transportation of 50 kgs of Charas and 25 kgs of Opium found in an oil tanker. The High Court scrutinized the evidence presented by the prosecution, highlighting critical inconsistencies in the testimonies of the arresting officers. Key issues included the timing of the departure of the excise staff, which contradicted the prosecution's narrative of the events leading to the arrest. The court emphasized the importance of credible evidence and the necessity of establishing the accused's knowledge of the contraband items. Given the lack of reliable evidence and the presence of material contradictions, the court granted the appellant the benefit of doubt, resulting in the overturning of the conviction. The decision underscores the legal standar... |
| 1981 SLD 2001, (1981) 132 ITR 369 | In the significant case of Hemandass Dhanrajmal v. Commissioner of Income Tax, adjudicated by the Rajasthan High Court, the court scrutinized the authenticity of newly established firms under the Income Tax Act, 1961. The primary issue revolved around the formation of additional firms by M/s. Hemandass Dhanrajmal through the admission of new working partners who were alleged to be mere figments created to divert profits without genuine involvement or capital investment. The Income Tax Officer identified inconsistencies in the statements of the new partners and observed that the operations of the new firms were tightly controlled by the main firm, lacking independence. This led to the refusal of registration for these firms, a decision upheld by both the Appellate Authority and the Tribunal. The Supreme Court reinforced these findings, emphasizing that the creation of partnerships should be based on genuine intent and contribution. The court highlighted that merely adding partners witho... | |
| 2023 CLC 1422, 2023 SLD 1624 | Civil Suit No.116 of 2021 , decided on 13.02.2023 | In the legal dispute adjudicated by the Sindh High Court on February 13, 2023, under Civil Suit No.116 of 2021, GUNVOR SINGAPORE PTE, LTD. (Plaintiff) challenged PAKISTAN LNG LIMITED (Defendant) regarding the encashment of a bid bond tied to a Liquefied Natural Gas (LNG) procurement tender. The case revolved around the termination and enforcement of contractual obligations within the framework of major Pakistani laws, including the Contract Act, 1872; the Civil Procedure Code, 1908; and the Specific Relief Act, 1877. Plaintiff argued that the encashment of the bid bond was unwarranted, asserting that their bid was rejected based on the evaluation report which identified them as non-most advantageous bidders. However, the court analyzed the contractual terms outlined in the bid documents, which clearly stipulated the conditions under which bid bonds could be forfeited, especially in cases of non-compliance or failure to provide performance guarantees. The court referenced prior judgment... |
| 2004 SLD 972, 2004 SCMR 683 | Civil Petition No.3002 of 2003 , decided on 28.01.2004 | In the landmark case of National General Insurance Company Ltd. versus Presiding Officer, Punjab Labour Court No.6, Rawalpindi, reported in 2004 SLD 972 and 2004 SCMR 683, the Supreme Court of Pakistan delivered a pivotal judgment on the applicability of the Payment of Wages Act, 1936, as amended by the Labour Laws (Amendment) Ordinance, LIII of 2001. The case, Civil Petition No.3002 of 2003, adjudicated on January 28, 2004, revolved around the dispute over a gratuity payment claimed by an employee terminated in 1998. The petitioner, National General Insurance Company Ltd., contested the claim, asserting that the amended Act, effective from July 1, 2001, did not retroactively apply to employees hired before the amendment. However, the Supreme Court clarified that the amendment was intended to extend the Act's protective provisions to all employees of industrial and commercial establishments, regardless of their employment start date. This interpretation underscored the Act's enduring s... |
| 2022 SLD 1467, 2022 PLJ 54 | R.S.A. No. 11 of 2017 | In the landmark case cited as 2022 SLD 1467 and 2022 PLJ 54, the Islamabad High Court adjudicated on R.S.A. No. 11 of 2017, heard on February 22, 2021. The appellant, Abdul Khameed, faced allegations of malicious prosecution initiated against Muhammad Shabbir and others through FIR No. 146/2003, which accused the respondents of theft. The respondents endured 22 days of incarceration, leading to significant financial and reputational damage. Despite the FIR's subsequent discharge and dismissals of related private complaints and appeals up to the Supreme Court, the High Court found merit in the malicious prosecution claims. Under the Constitution of Pakistan, 1973, specifically Articles 4, 9, 14, and 25, the appellant's actions violated the respondents' rights to liberty, dignity, and lawful treatment. The case also referenced pivotal sections of the Criminal Procedure Code (Section 100) and the Civil Procedure Code (Sections 35(1)(i), 35(1)(iii), and 35(1)(IV)) to establish the legal fr... |
| 1985 SLD 2144, 1985 PLC 794 | 223/818 of 1984 , decided on 27.11.1984 | In the landmark case of Nazir Ahmad versus Director Food, Punjab, the Service Tribunal of Punjab addressed critical issues surrounding administrative accountability and procedural adherence within civil service frameworks. Decided on November 27, 1984, under case number 223/818 of 1984, this case delved into the responsibilities of a Foodgrains Supervisor in managing and safeguarding government assets, particularly during adverse conditions. The appellant, Nazir Ahmad, was found negligent in his duties, leading to a substantial loss of wheat stock valued at Rs. 1,73,251.20. The tribunal's decision emphasized the strict compliance required under the Punjab Civil Servants (Efficiency and Discipline) Rules of 1975, specifically highlighting Rule 6(3) concerning the show-cause notice procedure. Despite external factors like heavy rainfall in 1976-77, Ahmad's failure to implement necessary protective measures and his absence from duty were pivotal in the tribunal's judgment. Legal represent... |
| 1989 SLD 51 = 1989 PTD 343 | Constitutional Petition No.483 of 1987 , decided on 25.05.1988 | In the landmark case of Constitutional Petition No.483 of 1987, adjudicated by the Sindh High Court on May 25, 1988, the court addressed significant issues pertaining to the Income Tax Ordinance, 1979, specifically Section 65, and the Constitution of Pakistan, 1973, Article 199. The petitioners, represented by ADAM FOUNDATION and counseled by Ali Athar, challenged a notice issued under Section 65 by the Income Tax Officer, seeking to invoke the Constitutional jurisdiction of the High Court. The respondents, represented by Shaikh Haider, argued for the continuation of the income tax assessment, highlighting the impending time-bar from June 30, 1988. The court meticulously analyzed the distinctions between this case and previous petitions, particularly referencing C.P. No.D-372 of 1987, and other significant cases like Messrs Saddiqi Trust v. Income Tax Officer (1978 CLC 366) and Federation of Pakistan v. United Sugar Mills Ltd. (1977 S.C. 397). The defense emphasized the legality of th... |
| 1989 SLD 2494 = (1989) 178 ITR 257 | The Punjab and Haryana High Court delivered a significant judgment in the case of Commissioner of Income Tax v. Kuldip Industrial Corpn., addressing crucial aspects of the Income-tax Act, 1961 and Income-tax Rules, 1962. Central to the case was the Appellate Tribunal's decision to admit evidence of the death of Smt. Darshana Devi without providing the Income-tax Officer an opportunity to rebut, as required by Rule 46A of the Income-tax Rules, 1962. The court delved into several sections of the Income-tax Act, specifically Sections 250, 254, and 256, to evaluate the legality and procedural correctness of the Tribunal's order. Key questions considered included whether the Tribunal appropriately admitted death evidence without rebuttal, whether the Income-tax Officer was given a fair opportunity to challenge the evidence, the authenticity of the firm for the assessment year 1974-75, and the accurate identification of Smt. Darshana Devi in relation to the firm's partnership. The judges, V.... | |
| 2020 SLD 1763, 2020 PLC 822 | W.P. No. 11-M of 2019 , decided on 17.09.2019 | In the case of Sajjad Hussain vs. Government of Khyber Pakhtunkhwa, the Peshawar High Court addressed issues surrounding the termination of a contract employee in the police force. Sajjad Hussain, who was terminated after being involved in a criminal case, argued for reinstatement based on his acquittal. The court, however, ruled that contract employees do not have the same rights as regular employees regarding reinstatement and inquiries. The petition was dismissed based on the doctrine of laches, as it was filed several years after the termination. The court's decision underscored the legal distinction between contract employees and regular employees in terms of rights and procedural protections. This case highlights key principles concerning employment law in Pakistan, particularly regarding the rights of contract employees and the importance of timely legal action.... |
| 2012 SLD 1260, 2012 CLD 1659 | Civil Revision No.184 of 2010 , decided on 02.05.2011 | In the significant legal proceeding of Commissioner Mekran and Another versus Haji Abdul Wahid and 7 Others, the Balochistan High Court delivered a pivotal judgment on May 2, 2011, following a hearing conducted on April 20, 2011. Presided over by Justice Ghulam Mustafa Mengal, the case centered on the enforceability of a letter purported to be an agreement under the Contract Act of 1872, specifically sections 2(a), 2(b), and 2(c). The petitioners, Commissioner Mekran and Another, represented by Abdul Aziz Khilji, Additional Advocate-General, challenged the respondents' attempt to enforce a letter issued by the authorities, which the respondents claimed constituted a binding agreement for the installation of temporary facilities on certain land for a specified duration. The respondents, Haji Abdul Wahid and 7 Others, defended by Ali Ahmed Kurd, argued that the letter served as a valid agreement, ensuring the provision of water and electricity to the plaintiffs after the completion of t... |
| 1990 SLD 2111, (1990) 185 ITR 69 | In the landmark case Badri Prasad and Kedar Nath Saraf versus the Commissioner of Income Tax, adjudicated by the Allahabad High Court in 1990 (1990 SLD 2111; 1990) 185 ITR 69, significant legal questions were raised concerning the valuation of stock under the Income-tax Act, 1961. The primary issue revolved around whether the Income-tax Appellate Tribunal was legally justified in upholding an addition to the closing stock valuation and in rejecting the assessee's method of valuation, which employed the average cost method instead of the market value approach. The Tribunal's decision to favor the addition made to the stock valuation prompted the petitioners to seek a review under section 256(2) of the Income-tax Act, 1961, questioning the legal correctness of the Tribunal's approach. The Allahabad High Court, presided over by Justices A.P. Misra and R.K. Gulati, delved into the intricacies of valuation methods prescribed under the Income-tax Act. Section 145 and section 256 of the Act ... | |
| 2022 SLD 236, 2022 PLD 235 | Criminal Appeals Nos. 19 and 78 of 2008 , decided on 23.06.2021 | In the landmark decision of Criminal Appeals Nos. 19 and 78 of 2008, adjudicated by the Lahore High Court on June 23, 2021, Justices Anwaarul Haq Pannun and Muhammad Amjad Rafiq delivered a comprehensive judgment that acquitted appellants Abdul Rehman and Muhammad Shafqat. The case revolved around serious allegations under the Control of Narcotic Substances Act, 1997, specifically Sections 59, 66, 58, and 60, pertaining to narcotics trafficking, evidence gathering, and extradition protocols. The prosecution, represented by Special Prosecutor Zafar Iqbal Chohan for the Anti-Narcotics Force (ANF), presented evidence alleging that the appellants were involved in a large-scale smuggling operation of hashish from Pakistan to Canada, involving sophisticated methods of concealment and international coordination. Key evidence included affidavits from Canadian authorities and detailed shipping documents suggesting the illicit transport of narcotics. However, the defense, led by lawyers Muhamma... |
| 2024 SLD 24, 2024 PTD 183 | Writ Petition No.40201 of 2021 , decided on 23.06.2021 | In the landmark case of Tetra Pak (Pakistan) Limited versus Federation of Pakistan and others, the Lahore High Court addressed critical issues surrounding tax recovery under the Income Tax Ordinance, 2001, and the Workers' Welfare Fund Ordinance, 1971. The petitioner, Tetra Pak, challenged the validity of notices issued by the Federal Board of Revenue (FBR) for the recovery of disputed tax amounts and contributions to the Workers' Welfare Fund. Represented by advocate Mansoor Usman Awan, Tetra Pak argued that the FBR bypassed proper legal procedures, violating Article 4 of the Constitution, which guarantees every citizen's right to be treated lawfully and prohibits actions detrimental to one's life, liberty, reputation, or property without due process. Justice Jawad Hassan presided over the case, emphasizing the necessity of adhering to legal protocols in tax collection and enforcement. The court referenced several precedents, including the Supreme Court's decisions in Watan Party v. ... |
| 1989 SLD 1559, 1989 PLC 767 | 18-K of 1985 , decided on 03.06.1989 | In the landmark case of Syed MUHAMMAD ASLAM QADRI versus CENTRAL BOARD OF REVENUE, ISLAMABAD and another, the Federal Service Tribunal in Islamabad rendered its decision on June 3, 1989. The appellant, Syed MUHAMMAD ASLAM QADRI, serving as a Preventive Officer in Customs, faced removal from service under the Government Servants (Efficiency and Discipline) Rules, 1973, following allegations of misconduct. The case centered around an incident where QADRI and a Sepoy, Muhammad Akbar, were accused of extorting illegal gratification of Rs.3,000 from a passenger, Mr. Achi Memon, and seizing his foreign medicines, crockery, and a golden neck chain under the pretext of smuggling. QADRI challenged the departmental order of removal, arguing that the allegations lacked substantial evidence and that a full inquiry was unjustified. He contended that the show-cause notice served was comprehensive and that his reply essentially admitted to the misconduct. The appellant’s defense included claims that... |
| 2018 SLD 702, 2018 SCMR 736 | Suo Motu Case No. 20 of 2016 and Human Rights Case | In a significant judicial intervention, the Supreme Court of Pakistan addressed the pervasive issue of inadequate pensionary benefits provided to retired employees of United Bank Limited (UBL), Habib Bank Limited (HBL), and Allied Bank Limited (ABL). The case, initiated as Suo Motu Case No. 20 of 2016 along with multiple Human Rights Cases and Constitutional Petitions, centered on the non-payment and minimal increments in pensions post-privatization of these nationalized banks. Retired employees, represented by prominent advocates such as Shahid Anwar Bajwa and Ayesha Hamid, argued that the frozen pensions amounted to a violation of their constitutional rights to life and dignity under Articles 9 and 14. The Court, recognizing the gravity of subjecting pensioners to financial hardship, mandated an immediate increase of the minimum pension to Rs. 8,000 per month with an annual 5% increment, ensuring that pensioners maintain a decent standard of living. This decision not only reinforces ... |
| 1986 SLD 1662, (1986) 159 ITR 746 | F.R. Nos. 3243 AND 6171 OF 1985 , decided on 13.12.1985 | In the landmark case of K.S. Puttaswamy and Narayana Rai Kudoor vs. N. Vajram Setty, the Karnataka High Court delivered a pivotal decision on December 13, 1985, regarding the interpretation of Section 261 of the Income-tax Act, 1961. The petitioners sought a certificate of fitness to appeal to the Supreme Court against orders made under Chapter XXA of the Act. They argued that the phrase 'any judgment of the High Court delivered on a reference' in Section 261 should include orders from appeals under Chapter XXA. However, the court held that Section 261 explicitly refers to references made under Section 256, which are fundamentally different from Chapter XXA appeals. The omission of Chapter XXA in Section 261 was considered an oversight that courts could not rectify, emphasizing the need for legislative action to address such gaps. The petitioners' efforts to challenge this interpretation through oral applications under the Constitution's Articles 133 and 134A were also dismissed, reinf... |
| 2021 SLD 1345, 2021 SCMR 609 | Civil Appeals Nos. 936 and 937 of 2020 , decided on 18.02.2021 | In the landmark case of Sui Southern Gas Company Ltd. versus Zeeshan Usmani and others, the Supreme Court of Pakistan addressed pivotal issues concerning the employment status of contract-based employees and their entitlement to regularization. This case, cited as 2021 SLD 1345 and 2021 SCMR 609, was heard on February 18, 2021, under Civil Appeals Nos. 936 and 937 of 2020. The appellant, Sui Southern Gas Company Ltd., challenged the High Court of Sindh's directive to regularize its contract employees, arguing the absence of statutory provisions mandating such action. The Supreme Court, presided over by Justices Ijaz Ul Ahsan, Sayyed Mazahar Ali Akbar Naqvi, and Chief Justice Gulzar Ahmed, meticulously examined the contractual relationships governed by the master-servant principle. Central to the Court's decision was the assertion that without explicit statutory rules, contractual employees lack the inherent right to seek regularization. The respondents had initiated their petitions eig... |
| 1985 SLD 1635, 1985 PLC 174 | JG-71 of 1984 , decided on 11.07.1984 | The Labour Appellate Tribunal in Punjab ruled on a significant case regarding grievance notices under the Industrial Relations Ordinance. The Tribunal accepted the appeal of the appellant, who argued that a departmental appeal should be treated as a valid grievance notice. The decision underscored the importance of allowing opportunities for the presentation of evidence in such cases. This ruling is crucial for understanding employee rights and the procedural requirements for grievance notices in Pakistan's labor law context. The case highlights key principles of labor rights, grievance procedures, and the interpretation of legal notices, making it a relevant topic for labor law practitioners and scholars.... |
| 1992 SLD 207, 1992 PTD 1446, (1992) 195 ITR 45 | Special Civil Application No.2121 of 1985 , decided on 07.01.1992 | In the landmark case of R. Deepakchandra and Company vs. Commissioner of Income Tax, decided by the Gujarat High Court, the court addressed crucial issues regarding the waiver of penalties under the Income Tax Act, 1961. The petitioner challenged the Commissioner's order that rejected their application for waiver without providing any reasons, which the court found to be in violation of the principles of natural justice. The court highlighted the importance of reasoned decisions in quasi-judicial proceedings, stressing that authorities must consider the facts, circumstances, and potential hardship imposed on the assessee. The ruling reinforced the legal standard that requires administrative decisions to reflect a fair and just process. The court ultimately quashed the Commissioner's order and mandated a fresh review of the waiver application, ensuring that the principles of justice are upheld in tax-related disputes. This case underscores the significance of transparency and accountabi... |