Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2013 SLD 2394, 2013 YLR 497 | Civil Revision No. 894 of 2010 , decided on 01.10.2012 | This case revolves around a dispute regarding ownership and possession of immovable property under the Specific Relief Act. The plaintiffs successfully proved their ownership of the suit-land, while the defendants, who were tenants, could not substantiate their claims. The Peshawar High Court upheld the decisions of the lower courts, emphasizing the importance of cogent evidence in property disputes. This case highlights key principles of property law and the judicial process in resolving ownership conflicts. The court's decision reaffirmed the plaintiffs' rights, demonstrating the court's commitment to justice in property matters. Keywords such as 'property ownership', 'tenancy rights', 'legal proceedings', and 'evidence in court' are essential for understanding this case.... |
| 1988 SLD 2977, 1988 SCMR 265 | Criminal Petition for Leave to Appeal No. 92 of 19 , decided on 28.11.1987 | In the case of Criminal Petition for Leave to Appeal No. 92 of 1987, the Supreme Court of Pakistan addressed allegations against the petitioner regarding the forgery of a power of attorney used in real estate transactions. The court evaluated the procedural history, noting that the Lahore High Court had previously dismissed the petitioner's application to quash criminal proceedings. The Supreme Court held that no evidence had been presented to determine whether the power of attorney was genuine or forged, making it premature to quash the proceedings. The court reiterated the importance of due process and the need for a thorough examination of evidence in criminal cases. The case highlights key legal principles related to the Criminal Procedure Code and the judicial process in Pakistan, emphasizing the balance between the rights of individuals and the integrity of legal proceedings. The decision serves as a precedent for future cases involving similar allegations of forgery and the comp... |
| 2011 SLD 1371, 2011 PLD 509 | Criminal Petition No.664 of 2010 , decided on 04.03.2011 | This case revolves around the appeal for bail by public servants SAMEEN JAN and MUHAMMAD IRFAN KHALID, accused in a corruption-related case. The Supreme Court of Pakistan addressed the allegations of forgery related to a Permanent Transfer Deed. The court emphasized that the petitioners were not beneficiaries of the alleged forgery, and there were no allegations of bribery against them. The decision highlighted the importance of distinguishing between the criteria for granting bail and those for its cancellation. The court underscored that continued custody of the petitioners was not warranted, given that the investigation had concluded, and there was little risk of absconding. The ruling reinforced the principle that bail should not be denied as a form of premature punishment. The decision is significant in the context of criminal law, particularly regarding the rights of public servants and the procedural safeguards in bail applications.... |
| 2022 SLD 6425 | Civil Original No. 227628 of 2018 , decided on 16.03.2022 | The case of Abdullah Khan Usmani vs. Securities and Exchange Commission of Pakistan, adjudicated by the Lahore High Court, revolves around critical issues of regulatory compliance and legal representation. The case highlights the pivotal role of the SECP in maintaining market integrity and the necessity for transparent dealings in financial regulations. The diverse representation of advocates showcases the complexity of the legal landscape in Pakistan, where multiple parties are often involved in disputes concerning regulatory frameworks. This case serves as a vital reference for understanding the dynamics between regulatory authorities and individuals or entities they oversee, emphasizing the importance of adherence to legal statutes and the implications of non-compliance. The ruling has potential implications for similar cases in the future, making it a significant point of reference in the legal discourse surrounding financial regulations in Pakistan.... |
| 2023 SLD 2304, 2023 YLR 2097 | Criminal Appeal (Death) No. 244-B with Murder Refe , decided on 22.03.2023 | This case revolves around the conviction of Javed Khan for the murder of his sister-in-law, Mst. Robina Bibi, in a tragic incident that occurred on Eid-ul-Adha. The court scrutinized the evidence provided by eyewitnesses, who testified that the accused opened fire at the victims, resulting in the death of Mst. Robina Bibi and injuries to others. Despite the strong eyewitness accounts, the court noted a critical flaw: the prosecution failed to establish a motive for the attack. The absence of motive is a pivotal aspect in criminal law, affecting the severity of the sentence. As a result, the initial death sentence was deemed excessive, and the court opted for a life imprisonment sentence instead. This decision underscores the importance of motive in criminal cases and reflects the court's commitment to ensuring justice while considering all aspects of the case. Overall, this case highlights the intricacies of legal proceedings, the weight of evidence, and the nuances of judicial discret... |
| 1999 SLD 313, 1999 PTD 2195, (1997) 227 ITR 251 | Miscellaneous Civil Case No. 258 of 1993 , decided on 25.06.1996 | In the case of Miscellaneous Civil Case No. 258 of 1993, the Madhya Pradesh High Court addressed the issue of stock valuation in the context of a dissolved partnership firm under the Income Tax Act, 1922. The court found that the previous assessment of the firm's closing stock at Rs.250 per kg was erroneous, given that the market rate was significantly higher. The decision underscored the importance of using current market values for accurate financial reporting and the fair distribution of assets among partners. This case serves as a critical reference for accountants and legal practitioners involved in partnership dissolutions, emphasizing the need for adherence to market valuation principles. The ruling aligns with established case law, particularly the Supreme Court's A.L.A. Firm v. CIT, which holds that true trading results cannot be ascertained without considering the market value of stock. This decision is essential for ensuring compliance with tax regulations and maintaining fa... |
| 2001 SLD 922, 2001 PCRLJ 465 | Constitutional Petition No.S-440 of 1992 , decided on 26.10.2000 | In the case of 'Constitutional Petition No.S-440 of 1992,' the Sindh High Court addressed the petition filed by Mohabat concerning the alleged unlawful detention and killings of individuals by law enforcement agencies. The petitioner sought registration of a case under section 154 of the Criminal Procedure Code, claiming that his relatives were wrongfully detained and killed during a raid involving army personnel. The court evaluated the jurisdictional limitations imposed by the Pakistan Army Act, 1952, which restricts the ability of civilian courts to adjudicate matters involving army personnel. The court ultimately dismissed the petition, emphasizing the need for proper legal channels to address grievances against members of the armed forces. The decision highlighted the court's commitment to upholding legal principles while ensuring justice is served without encouraging further injustices. This case serves as a critical reference point for future cases involving the jurisdiction of ... |
| 2009 SLD 1868, 2009 CLD 737 | H.C.A. No.287 of 2007 , decided on 20.02.2009 | This case revolves around the dispute between the Industrial Development Bank of Pakistan and the Hyderabad Beverages Company regarding a loan agreement and the role of a guarantor. The primary legal question was whether the guarantor could be absolved of liability due to changes made to the loan agreement without their consent. The court's decision hinged on the interpretation of Section 133 of the Contract Act, which stipulates that a guarantor cannot be held liable for changes made to the terms of the contract they guaranteed without their agreement. The court found that the guarantor had made repeated requests to be released from their obligations and that the bank had acted without the necessary consent. This case serves as a critical reminder of the legal protections afforded to guarantors in contractual agreements and underscores the necessity for clear communication and consent in financial dealings.... |
| 1983 SLD 874 = (1983) 141 ITR 558 | CIVIL APPEAL Nos. 265 OF 1980 AND 34 & 35 OF 1982 , decided on 03.03.1983 | This case revolves around the legal standing of partial partitions within a Hindu undivided family (HUF) under the Income-tax Act, 1961, particularly section 171. The Supreme Court of India examined whether a father, in his capacity as patria potestas, could effectuate a partial partition of the family property involving minor sons. The court's ruling emphasized the validity of such partitions, provided they are conducted fairly and in the best interests of the family. This ruling is significant in Hindu law as it clarifies the scope of a father's rights regarding family property and the implications for income tax assessments. The decision also addressed the complexities surrounding equal distribution among family members and affirmed that minor sons have the right to contest any partition deemed unfair once they reach adulthood. This case sets a precedent for the recognition of partial partitions in Hindu law and their impact on income tax assessments, making it a crucial reference f... |
| 2020 SLD 1573, 2020 SCMR 1672 | Criminal Petition No. 520 of 2020 , decided on 25.07.2020 | This case revolves around a criminal petition concerning the possession of illegal explosives and weapons by two teenagers, Hazrat Nabi Shah and Ismail Khan. The Supreme Court of Pakistan addressed the bail application after a lower court had granted bail to one of the co-accused while denying it to the petitioner. The Supreme Court found that the evidence against the accused was compelling, including the recovery of a live hand grenade and other explosives. The Court underscored the gravity of the situation, stating that such illegal possession posed a significant threat to public safety. The ruling emphasized the necessity for stringent criteria in bail applications, particularly in cases involving terrorism and serious crimes. The decision reflects the judicial system's commitment to ensuring safety and justice while handling cases of this nature, where the potential for harm to society is considerable.... |
| 1958 SLD 251, (1958) 33 ITR 228 | WRIT PETITION No. 334 OF 1956 , decided on 16.09.1957 | This case revolves around the application of the Income-tax Act, specifically focusing on the provisions for rectification of mistakes. The petitioner, M. Subbaraja Mudaliar, challenged the Income-tax Officer's order that rectified an earlier assessment due to a claimed mistake apparent from the record. The Income-tax Officer contended that the declaration made by the petitioner was submitted out of time, thus invalidating it. The court, however, found that the mistake alleged was not apparent from the record, as it involved a misinterpretation of the statutory provisions, particularly regarding the second proviso to section 17(1) of the Indian Income-tax Act, 1922. The court ruled in favor of the petitioner, asserting that the rectification order exceeded the jurisdiction of the Income-tax Officer, and emphasized the need for clarity in statutory provisions to avoid arbitrary interpretations that could unjustly affect taxpayers. This case underscores the importance of proper procedura... |
| 2010 SLD 3113, 2010 PLC 613 | Appeals Nos.1275, 1276, 1326, 1352 of 2008 and 138 , decided on 16.02.2010 | This case involved a series of appeals by teachers who were reinstated but denied back-benefits post-reinstatement. The Supreme Court addressed the grievances of these civil servants under the Punjab Civil Servants Act and the Constitution of Pakistan. The Court highlighted the importance of equitable treatment among civil servants, ensuring that all reinstated employees receive their entitled benefits. The decision underscored the legal principles surrounding administrative justice and the rights of civil servants, making it a significant ruling in labor and administrative law. The Court mandated that back-benefits must be provided, emphasizing that all civil servants have the right to fair treatment and compensation for wrongful dismissal. This case serves as a precedent for future disputes regarding civil service reinstatement and benefits, reinforcing the notion that legal protections for employees are paramount in ensuring justice and fairness in government employment.... |
| 1989 SLD 2093, 1989 PLC 276 | Infra-Court Appeal No. 67 of 1983 , decided on 28.03.1983 | This case involves an industrial dispute concerning a disciplinary action taken against a bank employee, Syed Mashhood Ashraf, by the Muslim Commercial Bank Ltd. The Lahore High Court ruled on the validity of disciplinary proceedings following the employee’s resignation, which was tendered after the issuance of a charge-sheet. The court underscored that resignation does not negate the inquiry process, particularly when it is initiated prior to the resignation. The court's interpretation of the Bank Service Rules clarified the necessary procedures for handling disciplinary actions and the timing of resignations. This decision has significant implications for employment law within banking institutions, emphasizing the importance of due process over unilateral actions by employees. Keywords related to this case include industrial dispute, disciplinary action, bank service rules, constitutional petition, and employment law.... |
| 2019 SLD 1390, 2019 PLD 255 | Writ Petition No. 1090 of 2018 , decided on 24.09.2018 | In Writ Petition No. 1090 of 2018, the Islamabad High Court addressed the procedural issues surrounding an arbitration award and the implications of being proceeded against ex parte. The petitioner, Major Muhammad Nauman, contested the decisions of lower courts that dismissed his applications to set aside orders where he was not present during hearings. The High Court emphasized the importance of timely actions in legal proceedings, particularly regarding arbitration, and clarified the legal framework regarding ex parte orders under the Civil Procedure Code and the Arbitration Act. The ruling serves as a critical reference for understanding procedural rights in civil litigation and arbitration and highlights the necessity for parties to engage actively in their cases to avoid unfavorable outcomes. This case reiterates the judicial expectations for parties to adhere to procedural rules and the consequences of negligence in legal representation. Keywords such as 'Islamabad High Court', '... |
| 2006 SLD 691, 2006 PTD 2609, 2007 PTCL 274 | Special Customs Appeals Nos.18 to 21 of 2004 , decided on 18.08.2006 | This case involved a series of appeals by Manhattan International (PVT.) Ltd. against the Directorate of Intelligence and Investigation concerning allegations of customs violations under the Customs Act, 1969. The central issue was whether the appeals were valid given the timeline of the show-cause notice issuance and the failure of the appellants to provide adequate documentation to prove lawful importation of goods. The court examined the legal parameters of the Customs Act, focusing on sections related to the appeal process and the implications of smuggling allegations. The decision reaffirmed the necessity for appellants to substantiate their claims with valid documentation, highlighting the judiciary's role in maintaining the integrity of customs regulations. Key legal principles surrounding the limitations of appeal and jurisdiction were also discussed, emphasizing the need for all arguments to be presented at the tribunal level. The case serves as a crucial reference for future ... |
| 2003 SLD 545, 2003 SCMR 1013 | Civil Petition for Leave to Appeal No. 1406-L of 1 , decided on 20.06.2002 | In the Supreme Court case of Civil Petition for Leave to Appeal No. 1406-L of 1999, the petitioners, JAM BALLI alias WALI and others, contested a decision regarding their claim of title based on adverse possession. The legal issue revolved around the Specific Relief Act and the Constitution of Pakistan, particularly Article 185(3). The court emphasized that a tenant cannot assert ownership against the real owner, thus upholding the lower courts' findings that the petitioners, recorded as tenants-at-will since 1937-38, were not entitled to a decree on the basis of adverse possession. This case highlights the importance of adequate evidence in property claims and sets a precedent regarding tenant rights versus ownership claims. Legal practitioners should note the implications of this decision on future cases involving adverse possession and tenant rights, as it underscores the necessity for clear evidence in property disputes. This case is significant for advocates dealing with real esta... |
| 1981 SLD 1385, 1981 PLC 1 | F. A. O. No. 87 of 1978 , decided on 09.06.1980 | This case revolves around the interpretation and application of the West Pakistan Employees Social Security Ordinance, 1965, particularly addressing the contributions owed by employers to the social security institution. The Lahore High Court evaluated the legitimacy of the demand made by the Punjab Employees' Social Security Institution against Messrs Dawood Hercules Chemicals Ltd. for contributions totaling Rs. 1,08,832.50. The court highlighted that the calculation of contributions must align with section 20(4) of the Ordinance, which limits contributions to wages not exceeding Rs. 20 per day. The appeal arose following dissatisfaction with the previous decisions of the Commissioner and the Judge of the Social Security Court, which upheld the Institution's demands despite the appellant's arguments regarding the calculation method and the absence of medical facilities provided by the Institution. This case underscores the critical balance between regulatory compliance and the rights ... |
| 2022 SLD 3201, 2022 PCRLJ 1268 | Criminal Appeal No. 478 of 2012 , decided on 08.09.2021 | In the case of Criminal Appeal No. 478 of 2012, the High Court reviewed the conviction of Irfan alias Imran alias Kadu for rape under section 376 of the Penal Code. The appeal was heard on September 8, 2021, and the judgment was delivered by Justice Ali Zia Bajwa. The appellant was accused of raping his mentally retarded daughter, with the prosecution relying on witness testimonies and medical evidence. However, significant discrepancies in witness accounts and a crucial DNA report that excluded the appellant as the source of sperm found on the victim led to the conclusion that the prosecution had not met its burden of proof. The court emphasized the importance of the benefit of the doubt in criminal law, reinforcing that even a single reasonable doubt should result in acquittal. This case highlights the critical role of reliable evidence in the judicial process and the need for meticulous investigation in serious crimes such as sexual assault. The ruling serves as a reminder of the le... |
| 1989 SLD 1084, 1989 PLC 69 | KAR-355 of 1986 , decided on 06.03.1988 | In this case, the Labour Appellate Tribunal addressed an appeal concerning the dismissal of a grievance petition filed by an employee against his employer, Messrs ONYX INDUSTRIES. The appellant, who claimed to have worked as a driver for six years, argued that he was wrongfully terminated without cause after requesting benefits and security for his services. The core issue revolved around the service of a mandatory grievance notice, which the Labour Court had dismissed on the grounds of non-service. However, the Tribunal determined that the appellant had successfully proven the service of the notice via registered post. The Tribunal emphasized that the onus was on the employer to prove non-service, which they failed to do. Thus, the Tribunal remanded the case back to the Labour Court for a thorough examination of the merits of the grievance petition. This case highlights the importance of proper legal procedures in employment disputes and underscores the need for employers to substanti... |
| 1999 SLD 457, 1999 PTD 2458, (1997) 227 ITR 710 | Income-tax Case No. 7 of 1991 , decided on 14.11.1995 | The case revolves around the interpretation of the Income Tax Act, specifically concerning capital subsidies provided by the Central Government to industrial units. The central issue was whether such subsidies could be deducted from the actual cost of capital assets under section 43(1) of the Act. The Andhra Pradesh High Court upheld the Tribunal's decision that the subsidies were not deductible, referencing prior judgments and emphasizing the intent of the subsidy schemes. This case highlights significant aspects of tax law regarding subsidies and their treatment in financial statements, making it a crucial reference for similar future cases. Keywords such as 'Income Tax Act', 'capital subsidy', 'Andhra Pradesh High Court', and 'tax law' are essential for understanding the implications of this ruling.... |
| 1977 SLD 1791, 1977 PCRLJ 159 | Criminal Bail Application No. 657 of 1976 , decided on 25.06.1976 | This case revolves around a bail application concerning the murder of Saadat Ali, where the applicant, Mohsin, along with co-accused, was charged under sections 302 and 34 of the Pakistan Penal Code. The incident occurred following a quarrel, leading to the deceased being attacked with a knife and an iron rod. The key issue in the bail application was the inconsistency between the testimonies of eyewitnesses and the medical evidence. The court acknowledged that the medical report did not support the claims of the witnesses regarding the injuries inflicted on the deceased. The court highlighted the importance of resolving these discrepancies during the trial, ultimately deciding to grant bail. This case emphasizes the significance of coherent evidence in criminal proceedings and the legal standards for granting bail, particularly in serious offenses like murder.... |
| 2013 SLD 300 = (2013) 107 TAX 223 | Ex. No. 32/LB of 2009 , decided on 06.09.2012 | In the case Ex. No. 32/LB of 2009, the Appellate Tribunal Inland Revenue addressed a dispute regarding the delayed payment of excise duty by a registered taxpayer. The taxpayer, who had opted to pay electronically via direct debit, faced penalties due to the National Bank's delay in transferring the payment to the Federal Board of Revenue (FBR). The court examined the provisions of Rule 45(5) of the Federal Excise Rules, 2005, which stipulate the conditions under which payments are considered timely. The tribunal ruled that the responsibility for the delay lay with the bank, acting as FBR's agent, and not with the taxpayer. The decision reinforced the importance of electronic payment methods and their alignment with the regulatory framework. The final judgment annulled the penalties imposed, highlighting the principle that registered persons should not be penalized for actions beyond their control. This case underscores the evolving landscape of tax compliance and the critical role of ... |
| 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... |