Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2000 SLD 551, 2000 PLC 126 | Revision Application No.KAR 53 and Miscellaneous A , decided on 31.08.1999 | In the landmark case of Revision Application No.KAR 53 and Miscellaneous Application No. 232 of 1999, adjudicated by the Labour Appellate Tribunal, Sindh, key legal principles under the Industrial Relations Ordinance (XXIII of 1969) were reaffirmed. This case revolves around the procedural intricacies of employment disputes within Sindh's legal framework, specifically addressing the revisional jurisdiction exercised by the Labour Appellate Tribunal under Section 38(3a) of the Ordinance. Messrs RAFHAN BESTFOODS LIMITED, represented by their Deputy Director of Human Resources and Administration, filed a revision application challenging an order from Labour Court No.1 dated July 22, 1999. The original court had directed the employee, NASIR JAMAL QURESHI, to produce specific employment documents, a directive that the employer contested as being misapplied to the employee instead of the employer. Central to this case is the interpretation of the revisional powers granted to the Labour Appe... |
| 2022 SLD 1663, 2022 PLJ 89 | C.R. No. 96-B of 2015 , decided on 02.02.2022 | In the landmark case of Noor Shah Ali Khan alias Nawarish Ali Khan versus Khan Momin and six others, adjudicated by the Peshawar High Court, Bannu Bench on February 2, 2022, the petitioner challenged the validity of property mutations and sought declarations and injunctions under the Specific Relief Act, 1877. The court meticulously examined the evidence presented, including disputed mutations and forensic expert reports, and found the petitioner lacked sufficient proof to invalidate the property transfers. Key legal principles regarding the burden of proof in cases of alleged fraud and the authenticity of long-standing documents were reinforced. The judgment referenced multiple precedents, emphasizing the necessity for concrete evidence when disputing property ownership and mutations. Ultimately, the court dismissed the petition, upholding the integrity of the registered property records and the decisions of the lower judiciary. This case underscores the importance of robust evidence ... |
| 1999 SLD 960 = 1999 PLC 519 | Appeal No. 15(K) and Miscellaneous Petition No. 38 , decided on 18.06.1996 | In the case of Appeal No. 15(K) and Miscellaneous Petition No. 38 of 1996, the Federal Service Tribunal addressed the maintainability of an application filed under section 12(2) of the Civil Procedure Code. The petitioner, Muhkam Din, challenged a previous decision regarding his pensionary benefits after his termination from the National Logistic Cell (N.L.C.). The Tribunal concluded that the application was not maintainable as it did not demonstrate any misrepresentation or fraud that would warrant a recall of the decision. The Tribunal emphasized that the appellant had a right to appeal to the Supreme Court if dissatisfied with the outcome. The case highlighted the importance of proper legal recourse and adherence to procedural rules within the context of service tribunals. Keywords: Service Tribunal, civil servant, pension benefits, legal recourse, appeal process.... |
| 2008 SLD 2105, 2008 MLD 797 | Criminal Jail Appeal No. 40 of 2001 , decided on 20.04.2006 | In the case of Taj Muhammad vs. The State, the Sindh High Court deliberated on the appeal concerning a conviction under the Control of Narcotics Substances Act, 1997. The appellant, Taj Muhammad, was initially sentenced to life imprisonment for the transportation of 50 kgs of Charas and 25 kgs of Opium found in an oil tanker. The High Court scrutinized the evidence presented by the prosecution, highlighting critical inconsistencies in the testimonies of the arresting officers. Key issues included the timing of the departure of the excise staff, which contradicted the prosecution's narrative of the events leading to the arrest. The court emphasized the importance of credible evidence and the necessity of establishing the accused's knowledge of the contraband items. Given the lack of reliable evidence and the presence of material contradictions, the court granted the appellant the benefit of doubt, resulting in the overturning of the conviction. The decision underscores the legal standar... |
| 1981 SLD 2001, (1981) 132 ITR 369 | In the significant case of Hemandass Dhanrajmal v. Commissioner of Income Tax, adjudicated by the Rajasthan High Court, the court scrutinized the authenticity of newly established firms under the Income Tax Act, 1961. The primary issue revolved around the formation of additional firms by M/s. Hemandass Dhanrajmal through the admission of new working partners who were alleged to be mere figments created to divert profits without genuine involvement or capital investment. The Income Tax Officer identified inconsistencies in the statements of the new partners and observed that the operations of the new firms were tightly controlled by the main firm, lacking independence. This led to the refusal of registration for these firms, a decision upheld by both the Appellate Authority and the Tribunal. The Supreme Court reinforced these findings, emphasizing that the creation of partnerships should be based on genuine intent and contribution. The court highlighted that merely adding partners witho... | |
| 2023 CLC 1422, 2023 SLD 1624 | Civil Suit No.116 of 2021 , decided on 13.02.2023 | In the legal dispute adjudicated by the Sindh High Court on February 13, 2023, under Civil Suit No.116 of 2021, GUNVOR SINGAPORE PTE, LTD. (Plaintiff) challenged PAKISTAN LNG LIMITED (Defendant) regarding the encashment of a bid bond tied to a Liquefied Natural Gas (LNG) procurement tender. The case revolved around the termination and enforcement of contractual obligations within the framework of major Pakistani laws, including the Contract Act, 1872; the Civil Procedure Code, 1908; and the Specific Relief Act, 1877. Plaintiff argued that the encashment of the bid bond was unwarranted, asserting that their bid was rejected based on the evaluation report which identified them as non-most advantageous bidders. However, the court analyzed the contractual terms outlined in the bid documents, which clearly stipulated the conditions under which bid bonds could be forfeited, especially in cases of non-compliance or failure to provide performance guarantees. The court referenced prior judgment... |
| 2004 SLD 972, 2004 SCMR 683 | Civil Petition No.3002 of 2003 , decided on 28.01.2004 | In the landmark case of National General Insurance Company Ltd. versus Presiding Officer, Punjab Labour Court No.6, Rawalpindi, reported in 2004 SLD 972 and 2004 SCMR 683, the Supreme Court of Pakistan delivered a pivotal judgment on the applicability of the Payment of Wages Act, 1936, as amended by the Labour Laws (Amendment) Ordinance, LIII of 2001. The case, Civil Petition No.3002 of 2003, adjudicated on January 28, 2004, revolved around the dispute over a gratuity payment claimed by an employee terminated in 1998. The petitioner, National General Insurance Company Ltd., contested the claim, asserting that the amended Act, effective from July 1, 2001, did not retroactively apply to employees hired before the amendment. However, the Supreme Court clarified that the amendment was intended to extend the Act's protective provisions to all employees of industrial and commercial establishments, regardless of their employment start date. This interpretation underscored the Act's enduring s... |
| 2022 SLD 1467, 2022 PLJ 54 | R.S.A. No. 11 of 2017 | In the landmark case cited as 2022 SLD 1467 and 2022 PLJ 54, the Islamabad High Court adjudicated on R.S.A. No. 11 of 2017, heard on February 22, 2021. The appellant, Abdul Khameed, faced allegations of malicious prosecution initiated against Muhammad Shabbir and others through FIR No. 146/2003, which accused the respondents of theft. The respondents endured 22 days of incarceration, leading to significant financial and reputational damage. Despite the FIR's subsequent discharge and dismissals of related private complaints and appeals up to the Supreme Court, the High Court found merit in the malicious prosecution claims. Under the Constitution of Pakistan, 1973, specifically Articles 4, 9, 14, and 25, the appellant's actions violated the respondents' rights to liberty, dignity, and lawful treatment. The case also referenced pivotal sections of the Criminal Procedure Code (Section 100) and the Civil Procedure Code (Sections 35(1)(i), 35(1)(iii), and 35(1)(IV)) to establish the legal fr... |
| 1985 SLD 2144, 1985 PLC 794 | 223/818 of 1984 , decided on 27.11.1984 | In the landmark case of Nazir Ahmad versus Director Food, Punjab, the Service Tribunal of Punjab addressed critical issues surrounding administrative accountability and procedural adherence within civil service frameworks. Decided on November 27, 1984, under case number 223/818 of 1984, this case delved into the responsibilities of a Foodgrains Supervisor in managing and safeguarding government assets, particularly during adverse conditions. The appellant, Nazir Ahmad, was found negligent in his duties, leading to a substantial loss of wheat stock valued at Rs. 1,73,251.20. The tribunal's decision emphasized the strict compliance required under the Punjab Civil Servants (Efficiency and Discipline) Rules of 1975, specifically highlighting Rule 6(3) concerning the show-cause notice procedure. Despite external factors like heavy rainfall in 1976-77, Ahmad's failure to implement necessary protective measures and his absence from duty were pivotal in the tribunal's judgment. Legal represent... |
| 1989 SLD 51 = 1989 PTD 343 | Constitutional Petition No.483 of 1987 , decided on 25.05.1988 | In the landmark case of Constitutional Petition No.483 of 1987, adjudicated by the Sindh High Court on May 25, 1988, the court addressed significant issues pertaining to the Income Tax Ordinance, 1979, specifically Section 65, and the Constitution of Pakistan, 1973, Article 199. The petitioners, represented by ADAM FOUNDATION and counseled by Ali Athar, challenged a notice issued under Section 65 by the Income Tax Officer, seeking to invoke the Constitutional jurisdiction of the High Court. The respondents, represented by Shaikh Haider, argued for the continuation of the income tax assessment, highlighting the impending time-bar from June 30, 1988. The court meticulously analyzed the distinctions between this case and previous petitions, particularly referencing C.P. No.D-372 of 1987, and other significant cases like Messrs Saddiqi Trust v. Income Tax Officer (1978 CLC 366) and Federation of Pakistan v. United Sugar Mills Ltd. (1977 S.C. 397). The defense emphasized the legality of th... |
| 1989 SLD 2494 = (1989) 178 ITR 257 | The Punjab and Haryana High Court delivered a significant judgment in the case of Commissioner of Income Tax v. Kuldip Industrial Corpn., addressing crucial aspects of the Income-tax Act, 1961 and Income-tax Rules, 1962. Central to the case was the Appellate Tribunal's decision to admit evidence of the death of Smt. Darshana Devi without providing the Income-tax Officer an opportunity to rebut, as required by Rule 46A of the Income-tax Rules, 1962. The court delved into several sections of the Income-tax Act, specifically Sections 250, 254, and 256, to evaluate the legality and procedural correctness of the Tribunal's order. Key questions considered included whether the Tribunal appropriately admitted death evidence without rebuttal, whether the Income-tax Officer was given a fair opportunity to challenge the evidence, the authenticity of the firm for the assessment year 1974-75, and the accurate identification of Smt. Darshana Devi in relation to the firm's partnership. The judges, V.... | |
| 2020 SLD 1763, 2020 PLC 822 | W.P. No. 11-M of 2019 , decided on 17.09.2019 | In the case of Sajjad Hussain vs. Government of Khyber Pakhtunkhwa, the Peshawar High Court addressed issues surrounding the termination of a contract employee in the police force. Sajjad Hussain, who was terminated after being involved in a criminal case, argued for reinstatement based on his acquittal. The court, however, ruled that contract employees do not have the same rights as regular employees regarding reinstatement and inquiries. The petition was dismissed based on the doctrine of laches, as it was filed several years after the termination. The court's decision underscored the legal distinction between contract employees and regular employees in terms of rights and procedural protections. This case highlights key principles concerning employment law in Pakistan, particularly regarding the rights of contract employees and the importance of timely legal action.... |
| 2012 SLD 1260, 2012 CLD 1659 | Civil Revision No.184 of 2010 , decided on 02.05.2011 | In the significant legal proceeding of Commissioner Mekran and Another versus Haji Abdul Wahid and 7 Others, the Balochistan High Court delivered a pivotal judgment on May 2, 2011, following a hearing conducted on April 20, 2011. Presided over by Justice Ghulam Mustafa Mengal, the case centered on the enforceability of a letter purported to be an agreement under the Contract Act of 1872, specifically sections 2(a), 2(b), and 2(c). The petitioners, Commissioner Mekran and Another, represented by Abdul Aziz Khilji, Additional Advocate-General, challenged the respondents' attempt to enforce a letter issued by the authorities, which the respondents claimed constituted a binding agreement for the installation of temporary facilities on certain land for a specified duration. The respondents, Haji Abdul Wahid and 7 Others, defended by Ali Ahmed Kurd, argued that the letter served as a valid agreement, ensuring the provision of water and electricity to the plaintiffs after the completion of t... |
| 1990 SLD 2111, (1990) 185 ITR 69 | In the landmark case Badri Prasad and Kedar Nath Saraf versus the Commissioner of Income Tax, adjudicated by the Allahabad High Court in 1990 (1990 SLD 2111; 1990) 185 ITR 69, significant legal questions were raised concerning the valuation of stock under the Income-tax Act, 1961. The primary issue revolved around whether the Income-tax Appellate Tribunal was legally justified in upholding an addition to the closing stock valuation and in rejecting the assessee's method of valuation, which employed the average cost method instead of the market value approach. The Tribunal's decision to favor the addition made to the stock valuation prompted the petitioners to seek a review under section 256(2) of the Income-tax Act, 1961, questioning the legal correctness of the Tribunal's approach. The Allahabad High Court, presided over by Justices A.P. Misra and R.K. Gulati, delved into the intricacies of valuation methods prescribed under the Income-tax Act. Section 145 and section 256 of the Act ... | |
| 2022 SLD 236, 2022 PLD 235 | Criminal Appeals Nos. 19 and 78 of 2008 , decided on 23.06.2021 | In the landmark decision of Criminal Appeals Nos. 19 and 78 of 2008, adjudicated by the Lahore High Court on June 23, 2021, Justices Anwaarul Haq Pannun and Muhammad Amjad Rafiq delivered a comprehensive judgment that acquitted appellants Abdul Rehman and Muhammad Shafqat. The case revolved around serious allegations under the Control of Narcotic Substances Act, 1997, specifically Sections 59, 66, 58, and 60, pertaining to narcotics trafficking, evidence gathering, and extradition protocols. The prosecution, represented by Special Prosecutor Zafar Iqbal Chohan for the Anti-Narcotics Force (ANF), presented evidence alleging that the appellants were involved in a large-scale smuggling operation of hashish from Pakistan to Canada, involving sophisticated methods of concealment and international coordination. Key evidence included affidavits from Canadian authorities and detailed shipping documents suggesting the illicit transport of narcotics. However, the defense, led by lawyers Muhamma... |
| 2024 SLD 24, 2024 PTD 183 | Writ Petition No.40201 of 2021 , decided on 23.06.2021 | In the landmark case of Tetra Pak (Pakistan) Limited versus Federation of Pakistan and others, the Lahore High Court addressed critical issues surrounding tax recovery under the Income Tax Ordinance, 2001, and the Workers' Welfare Fund Ordinance, 1971. The petitioner, Tetra Pak, challenged the validity of notices issued by the Federal Board of Revenue (FBR) for the recovery of disputed tax amounts and contributions to the Workers' Welfare Fund. Represented by advocate Mansoor Usman Awan, Tetra Pak argued that the FBR bypassed proper legal procedures, violating Article 4 of the Constitution, which guarantees every citizen's right to be treated lawfully and prohibits actions detrimental to one's life, liberty, reputation, or property without due process. Justice Jawad Hassan presided over the case, emphasizing the necessity of adhering to legal protocols in tax collection and enforcement. The court referenced several precedents, including the Supreme Court's decisions in Watan Party v. ... |
| 1989 SLD 1559, 1989 PLC 767 | 18-K of 1985 , decided on 03.06.1989 | In the landmark case of Syed MUHAMMAD ASLAM QADRI versus CENTRAL BOARD OF REVENUE, ISLAMABAD and another, the Federal Service Tribunal in Islamabad rendered its decision on June 3, 1989. The appellant, Syed MUHAMMAD ASLAM QADRI, serving as a Preventive Officer in Customs, faced removal from service under the Government Servants (Efficiency and Discipline) Rules, 1973, following allegations of misconduct. The case centered around an incident where QADRI and a Sepoy, Muhammad Akbar, were accused of extorting illegal gratification of Rs.3,000 from a passenger, Mr. Achi Memon, and seizing his foreign medicines, crockery, and a golden neck chain under the pretext of smuggling. QADRI challenged the departmental order of removal, arguing that the allegations lacked substantial evidence and that a full inquiry was unjustified. He contended that the show-cause notice served was comprehensive and that his reply essentially admitted to the misconduct. The appellant’s defense included claims that... |
| 2018 SLD 702, 2018 SCMR 736 | Suo Motu Case No. 20 of 2016 and Human Rights Case | In a significant judicial intervention, the Supreme Court of Pakistan addressed the pervasive issue of inadequate pensionary benefits provided to retired employees of United Bank Limited (UBL), Habib Bank Limited (HBL), and Allied Bank Limited (ABL). The case, initiated as Suo Motu Case No. 20 of 2016 along with multiple Human Rights Cases and Constitutional Petitions, centered on the non-payment and minimal increments in pensions post-privatization of these nationalized banks. Retired employees, represented by prominent advocates such as Shahid Anwar Bajwa and Ayesha Hamid, argued that the frozen pensions amounted to a violation of their constitutional rights to life and dignity under Articles 9 and 14. The Court, recognizing the gravity of subjecting pensioners to financial hardship, mandated an immediate increase of the minimum pension to Rs. 8,000 per month with an annual 5% increment, ensuring that pensioners maintain a decent standard of living. This decision not only reinforces ... |
| 1986 SLD 1662, (1986) 159 ITR 746 | F.R. Nos. 3243 AND 6171 OF 1985 , decided on 13.12.1985 | In the landmark case of K.S. Puttaswamy and Narayana Rai Kudoor vs. N. Vajram Setty, the Karnataka High Court delivered a pivotal decision on December 13, 1985, regarding the interpretation of Section 261 of the Income-tax Act, 1961. The petitioners sought a certificate of fitness to appeal to the Supreme Court against orders made under Chapter XXA of the Act. They argued that the phrase 'any judgment of the High Court delivered on a reference' in Section 261 should include orders from appeals under Chapter XXA. However, the court held that Section 261 explicitly refers to references made under Section 256, which are fundamentally different from Chapter XXA appeals. The omission of Chapter XXA in Section 261 was considered an oversight that courts could not rectify, emphasizing the need for legislative action to address such gaps. The petitioners' efforts to challenge this interpretation through oral applications under the Constitution's Articles 133 and 134A were also dismissed, reinf... |
| 2021 SLD 1345, 2021 SCMR 609 | Civil Appeals Nos. 936 and 937 of 2020 , decided on 18.02.2021 | In the landmark case of Sui Southern Gas Company Ltd. versus Zeeshan Usmani and others, the Supreme Court of Pakistan addressed pivotal issues concerning the employment status of contract-based employees and their entitlement to regularization. This case, cited as 2021 SLD 1345 and 2021 SCMR 609, was heard on February 18, 2021, under Civil Appeals Nos. 936 and 937 of 2020. The appellant, Sui Southern Gas Company Ltd., challenged the High Court of Sindh's directive to regularize its contract employees, arguing the absence of statutory provisions mandating such action. The Supreme Court, presided over by Justices Ijaz Ul Ahsan, Sayyed Mazahar Ali Akbar Naqvi, and Chief Justice Gulzar Ahmed, meticulously examined the contractual relationships governed by the master-servant principle. Central to the Court's decision was the assertion that without explicit statutory rules, contractual employees lack the inherent right to seek regularization. The respondents had initiated their petitions eig... |
| 1985 SLD 1635, 1985 PLC 174 | JG-71 of 1984 , decided on 11.07.1984 | The Labour Appellate Tribunal in Punjab ruled on a significant case regarding grievance notices under the Industrial Relations Ordinance. The Tribunal accepted the appeal of the appellant, who argued that a departmental appeal should be treated as a valid grievance notice. The decision underscored the importance of allowing opportunities for the presentation of evidence in such cases. This ruling is crucial for understanding employee rights and the procedural requirements for grievance notices in Pakistan's labor law context. The case highlights key principles of labor rights, grievance procedures, and the interpretation of legal notices, making it a relevant topic for labor law practitioners and scholars.... |
| 1992 SLD 207, 1992 PTD 1446, (1992) 195 ITR 45 | Special Civil Application No.2121 of 1985 , decided on 07.01.1992 | In the landmark case of R. Deepakchandra and Company vs. Commissioner of Income Tax, decided by the Gujarat High Court, the court addressed crucial issues regarding the waiver of penalties under the Income Tax Act, 1961. The petitioner challenged the Commissioner's order that rejected their application for waiver without providing any reasons, which the court found to be in violation of the principles of natural justice. The court highlighted the importance of reasoned decisions in quasi-judicial proceedings, stressing that authorities must consider the facts, circumstances, and potential hardship imposed on the assessee. The ruling reinforced the legal standard that requires administrative decisions to reflect a fair and just process. The court ultimately quashed the Commissioner's order and mandated a fresh review of the waiver application, ensuring that the principles of justice are upheld in tax-related disputes. This case underscores the significance of transparency and accountabi... |
| 1978 SLD 1055 = 1978 PLC 313 | LHR-7 of 1977/Pb. , decided on 31.12.1977 | The legal case identified by the citations 1978 SLD 1055 and 1978 PLC 313 was adjudicated by the Labour Appellate Tribunal in Punjab on December 31, 1977. The appellant, represented by M. Jamil Asghar of Messrs Packages Ltd., Lahore, appealed against the decision of the Punjab Labour Court concerning the dismissal of the respondent, Khalid Mukhtar Pirzada. The core of the dispute revolved around an industrial disagreement where the respondent faced allegations of embezzlement and unauthorized absence, leading to a series of suspensions and eventual termination of employment. Initially, Pirzada was suspended multiple times for embezzlement charges, with each suspension lasting four days, cumulatively exceeding the four-week limit prescribed by the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance of 1968. Despite the ongoing criminal case, the employer conducted a domestic enquiry to determine his suitability for continued employment. Pirzada contended that... |
| 2008 SLD 593 = 2008 PLD 63 | Writ Petitions Nos. 616 and 1078 of 2007 , decided on 24.10.2007 | This case revolves around the interpretation and application of the Anti-Terrorism Act, 1997, particularly section 19(3), which allows the Anti-Terrorism Court to take cognizance of cases directly without prior referral from a Magistrate. The Lahore High Court addressed crucial procedural aspects in the context of the Pakistan Penal Code, 1860, focusing on sections 365 and 365-A, which pertain to kidnapping and abduction. The High Court emphasized the importance of following the proper legal protocols during investigations and prosecutions, particularly in cases involving serious offenses like terrorism. The judgment highlights the balance between expediency in handling terrorism-related cases and adherence to established legal frameworks, ensuring that the rights of the accused are preserved while maintaining public safety. The court's ruling serves as a significant precedent for future cases involving the Anti-Terrorism Act, reinforcing the necessity for due process and judicial over... |
| 1983 SLD 515, 1983 PLD 152 | Civil Revision No. 1595 and Civil Miscellaneous No , decided on 13.11.1982 | In the landmark case Civil Revision No. 1595 and Civil Miscellaneous Nos. 5099 and 5100 of 1982, adjudicated by the Lahore High Court on November 13, 1982, the court addressed pivotal issues surrounding pre-emption and land possession under the Civil Procedure Code (V of 1908) and the Evidence Act (I of 1872). The petitioner, Muhammad Shafiq, challenged the judgment of the Civil Judge in Jhang, which had favored Muhammad Ramzan and others in a dispute over House No. 786-B-VI, Mohallah Sharifan, Jhang City. The core of the dispute revolved around allegations of superior right based on contiguity and the validity of the sale-deed recorded at an ostensibly inflated price. The Lahore High Court, under the guidance of Judge Irshad Hassan Khan, meticulously reviewed the evidence presented, including documentary submissions and testimonies, and upheld the trial Court's decision by dismissing the revision petition. Key legal principles emphasized included the non-interference of revisional cou... |
| 1990 SLD 1761 = (1990) 182 ITR 53 | In the landmark case of Commissioner of Income Tax v. Haryana State Co-Operative Supply & Marketing Federation Ltd., the Punjab and Haryana High Court addressed the interpretation of Section 80P(2)(a)(iii) of the Income-tax Act, 1961. The core issue revolved around whether profits earned by a co-operative society from the sale of agricultural produce owned by its members, but not produced by them, qualified for tax exemption under the specified section. The assessee, Haryana State Co-Operative Supply & Marketing Federation Ltd., argued that since the agricultural produce was owned by its members, the profits from its sale should be exempted from income tax, irrespective of who produced the goods. The Commissioner of Income Tax contended otherwise, emphasizing that only agricultural produce actually produced by the members should qualify for the exemption. The Tribunal supported the assessee's stance, focusing on the ownership of the agricultural produce rather than its production. Thi... | |
| 1989 SLD 1933, 1989 PLC 779 | Appeal No. WCK-1 of 1988 , decided on 13.12.1988 | In the landmark case of Messrs Karachi Shipyard and Engineering Works Limited West Wharf, Karachi versus Sher Muhammad, adjudicated by the esteemed Labour Appellate Tribunal of Sindh on December 13, 1988, significant legal precedents were set concerning the interpretation of the Workmen's Compensation Act (VIII of 1923) as amended by the Finance Act VI of 1987. The case revolved around the eligibility of Sher Muhammad for compensation following an accident sustained on July 8, 1981, and the subsequent deliberation of his employment status under the defined parameters of 'workman.' Mr. Muhammad was challenged by the appellants on the grounds that his wages surpassed the statutory limit of Rs.1,000, asserting that his commission on house rent and other allowances negated his classification as a qualifying workman, and additionally, questioning the timeliness of his compensation claim, which was filed 13 months post-incident. The Tribunal meticulously analyzed Section 2(1)(n) of the Workm... |
| 1997 SLD 664, 1997 CLC 634 | Order No.85 of 1994 , decided on 13.12.1994 | In the landmark case of Pakistan Engineering Company Ltd versus M/s. Terni, S.P.A. Italy, heard at the Lahore High Court, the appellant challenged the trial court's decision regarding the calculation of the decretal amount in execution proceedings. The case centers around the refusal to appoint an expert commission to accurately determine the amount due between the judgment-debtor and the decree-holder. Initially, the Supreme Court's decree allowed for interest at 12% on the amount of Rs.7,40,828.45, which was later modified to U.S. $1,55,574.34 with the same interest rate, payable until actual payment at an exchange rate of Rs.10 per U.S. Dollar. The judgment-debtor made partial payments in 1992, leading to a dispute over the remaining balance. The trial court directed the appointment of an expert, which was subsequently rejected, prompting the appellant to file an appeal under Section 104 of the Civil Procedure Code. The appellant's contention was that no appeal is permissible agains... |
| 1959 SLD 423, (1959) 1 TAX 68, 1959 PTD 129 | , decided on 24.06.1959 | In the landmark case decided on June 24, 1959, by the Income Tax Appellate Tribunal, the tribunal addressed the critical issue of whether penalties under section 28(1) of the Income Tax Act, 1922, could be imposed on a firm that had been officially dissolved. The case, registered under I.T.A. Nos. 284, 456, and 437 of 1958-59, revolved around the appellant challenging the assessments and subsequent penalties imposed for the assessment years 1955-56 and 1956-57. The firm in question had ceased its operations and was officially dissolved on March 31, 1956. Despite this dissolution, the assessments and penalties were levied on February 28, 1957, and the penalties were imposed on January 30, 1958, raising questions about the legal standing of the firm at the time of penalty imposition. Presided over by Syed Ali Khan, the Tribunal conducted a thorough analysis of the relevant provisions of the Income Tax Act. Key sections scrutinized included sections 28(1), 28(1)(b), 44, 25A, 22, and 23. ... |
| 1985 SLD 681 = 1985 SCMR 1138 | Civil Appeals Nos. 51, 53 and 56 of 1983 , decided on 11.02.1985 | In the landmark case Civil Appeals Nos. 51, 53, and 56 of 1983, adjudicated by the Supreme Court of Pakistan on February 11, 1985, the court meticulously addressed complex issues surrounding the Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1958). The core dispute involved the unauthorized occupation and contested possession of a portion of a bungalow in Lahore by petitioners Afzal Mirza and Ejaz Ahmad Siddiqi, against respondent Ahmad Saeed Khan. The Court, comprising Judges Muhammad Haleem, C.J., Nasim Hasan Shah, Shafiur Rahman, Zaffar Hussain Mirza, and N.S.H. Quraishi, scrutinized the definitions and applications of 'possession' as outlined in section 2(6) and the second proviso of the Act. Central to the case was whether the petitioners' occupation qualified as 'undisputed possession' under the Central Government's notifications dated October 13, 1959, and August 11, 1960. The Supreme Court concluded that both Afzal Mirza and Ejaz Ahmad Siddiqi were mere lic... |
| 1992 SLD 1489 = (1992) 195 ITR 384 | The case of Raghupati Singhania (HUF) vs. Commissioner of Income Tax revolves around the interpretation of Section 80K of the Income-tax Act, 1961, which deals with deductions applicable to dividends derived from shares in a company. The Allahabad High Court addressed the appeal concerning the disallowance of a deduction claimed by the assessee due to the lack of a relevant certificate. The Income-tax Officer had initially rejected the claim, but the Tribunal instructed the ITO to review whether the company, J.K. Synthetics Ltd., qualified for the benefit under Section 80J. The court upheld the Tribunal's directive, emphasizing the importance of verifying the company's eligibility before processing the deduction under Section 80K. This case highlights the procedural requirements for tax deductions and the need for proper documentation when claiming tax benefits. Key issues discussed include the interpretation of tax laws, the necessity for compliance with procedural norms, and the lega... | |
| 1997 SLD 494, 1997 PTD 1555 | , decided on 04.06.1997 | In the landmark case cited as 1997 SLD 494 and 1997 PTD 1555, the Supreme Court of Pakistan deliberated on the constitutional validity of certain provisions within the Income Tax Ordinance, 1979, specifically sections 80-C, 80-CC, and 80-D. Decided on June 4, 1997, after hearings conducted from April 1 to April 4 and April 7 to April 10, the case involved Messrs ELAHI COTTON MILLS LTD. and others as petitioners against the Federation of Pakistan through the Secretary M/o Finance, Islamabad, and six other respondents. The central issue revolved around the imposition of presumptive taxes based on declared turnover without allowing assessees to adjust their tax liabilities based on actual income. Petitioners argued that such provisions were arbitrary, expropriatory, and violated fundamental rights under Articles 4, 18, and 25 of the Constitution of Pakistan. They contended that the presumptive tax scheme lacked reasonable classification and treated unequal entities equally, thereby infri... |
| 2014 SLD 2246, (2014) 369 ITR 684 | IT Appeal No. 899 of 2008 , decided on 02.09.2014 | In the landmark case of Commissioner of Income Tax, Central Circle, Bangalore v. McDowell & Co. Ltd., adjudicated by the Karnataka High Court on September 2, 2014, the court addressed pivotal issues surrounding the taxation of deferred sales tax under the Income Tax Act, 1961. The petitioner, Commissioner of Income Tax, contested the Tribunal's decision that deferred tax could not be taxed under Sections 41(1) or 28(4). The respondent, McDowell & Co. Ltd., had engaged in an incentive scheme under the Bombay Sales Tax Act, 1959, which allowed the deferment of sales tax as a means to promote industrial growth in rural Maharashtra. McDowell & Co. Ltd. had initially retained a substantial amount of sales tax, treated as a loan, which was to be repaid after 15 years. Under a subsequent scheme, the company opted for premature repayment by paying the net present value of the deferred tax, resulting in the waiver of the remaining liability. The Revenue Authority contended that this waiver co... |
| 1979 SLD 1393, (1979) 120 ITR 417 | 54 and 55 of 1974 , decided on 21.02.1979 | In the pivotal Taxation Cases Nos. 54 and 55 of 1974, adjudicated by the Patna High Court on February 21, 1979, the court addressed significant issues regarding corporate taxation, specifically the classification of financial reserves under the Income-tax Act, 1961, and the Super Profits Tax Act, 1963. The appellant, Heckett Engineering Co., a branch of the U.S.-incorporated 'H' Corporation, contested the determination of its super profits tax liability for the assessment year 1963-64. Central to the dispute was whether certain financial figures, namely 'retained earnings' and 'unremitted foreign income,' should be treated as 'reserves' contributing to the company's capital base, thus affecting the standard deductions under the Super Profits Tax Act. The court meticulously examined sections 2(17) and 297(2)(k) of the Income-tax Act, 1961, to ascertain the continuity of the company's status as a 'company' post the repeal of the Income-tax Act, 1922. The judges concluded that the declar... |
| 2005 SLD 1426, 2005 CLC 1778 | Writ Petitions Nos. 1478 and 4067 of 2005 , decided on 21.07.2005 | In the landmark case of Writ Petitions Nos. 1478 and 4067 of 2005, adjudicated by the Lahore High Court on July 21, 2005, petitioner Sultan Shah challenged the actions of the District Public Safety Commission and associated entities. Presided over by Justice Muhammad Nawaz Bhatti, the court meticulously analyzed the constitutional provisions, particularly Article 199 of the Constitution of Pakistan (1973), which delineates the scope and prerequisites for filing writs. The core of the dispute revolved around the issuance of a writ of mandamus, where the petitioners alleged that their statutory rights were infringed by the respondents' failure to perform designated duties, specifically pertaining to the recording of a birth entry for Gohar Abbas by the concerned Union Council. However, the court found significant shortcomings in the petitioners' claims. It was determined that the petitioners did not adequately demonstrate how they were aggrieved or how their rights were directly violated... |
| 2023 SLD 2512, 2023 PLD 371 | C.P. No. 600 of 2020 , decided on 26.01.2023 | In the landmark case C.P. No. 600 of 2020, decided on January 26, 2023, the Supreme Court of Pakistan addressed crucial aspects of constitutional law surrounding the initiation of inquiries and the maintenance of interim orders. Petitioner Attiq-ur-Rehman challenged the Lahore High Court's initiation of an inquiry against him on charges from which he had been exonerated in three prior inquiries. The Lahore High Court had granted him interim protection from adverse orders, a decision upheld by the Supreme Court. The Court reiterated its stance on minimal interference with High Court interim measures unless significant legal or procedural malfeasance is evident. The arguments presented by advocate Dr. G.M. Choudhary and the defense by N.R were meticulously reviewed, with the Court finding no substantial grounds to overturn the High Court's decision. The ruling underscores the judiciary's commitment to preventing piecemeal adjudication and ensuring that final hearings address the merits o... |
| 1977 SLD 919, (1977) 106 ITR 998 | , decided on 13.05.1975 | In the pivotal case of K.N. Daftary versus Commissioner of Income Tax, adjudicated by the Calcutta High Court on May 13, 1975, the judiciary explored the nuanced application of the Income-tax Act, 1961, specifically scrutinizing sections 45 and 48 related to capital gains and their computation. The appellant, K.N. Daftary, an entrepreneur in the engineering goods sector, engaged in a transaction involving 'import entitlements' as part of an export promotion scheme. This scheme allowed the import of raw materials amounting to 75% of the FOB value of exported goods. During the assessment year 1964-65, Mr. Daftary sold these import entitlements for Rs. 5,045, a sum duly credited to his profit and loss account and subsequently taxed by the Income Tax Officer (ITO). The crux of the legal dispute hinged on whether section 48, which outlines the method of computation for taxable income, could supersede section 45, the charging section that declares capital gains taxable. The Appellate Assist... |
| 1969 SLD 542, (1969) 74 ITR 661 | TAX CASE No. 111 OF 1965 (REFERENCE No. 47 OF 1965 , decided on 30.01.1969 | This case addresses the intricate provisions of the Income-tax Act, 1961, particularly Section 33 regarding development rebates. The Madras High Court deliberated on the conditions necessary for the carry forward of such rebates, emphasizing that an actual reserve must be created rather than relying on mere bookkeeping entries. The court's decision clarified that if an assessee has income available but fails to create a reserve due to distribution as dividends, they would be disqualified from carrying forward the development rebate. The ruling underscores the importance of adhering to statutory requirements, ensuring that the financial practices align with legal expectations. This case is significant for entities seeking tax rebates under Indian tax law, as it sets a precedent for how reserves must be managed and reported in financial statements. The terms 'development rebate', 'income tax', 'reserve creation', and 'tax law compliance' emerge as critical keywords within this context, m... |
| 1993 SLD 1410, 1993 PLC 607 | 88(K) of 1987 , decided on 16.06.1991 | In the landmark case of Appeal No. 88(K) of 1987, decided on June 16, 1991, the Federal Service Tribunal in Islamabad deliberated on the supersession of Dr. Mrs. Raana Masood Naqvi from her position as Principal Research Officer within the Defence Science and Technology Organisation (DESTO). The appellant, Dr. Naqvi, a seasoned Research Officer with over two decades of service since 1967, contended that her promotion was unjustly bypassed in favor of her less senior but more academically qualified juniors. She highlighted systemic issues within the promotion criteria, arguing that promotions should be based solely on seniority rather than discipline-specific qualifications, especially after the department's 1981 commitment to this effect before the Sindh High Court. The tribunal meticulously examined the historical promotion records from 1977 to 1986, noting that while promotions were initially conducted on a discipline-wise basis, a shift to seniority-based promotions was purportedly... |
| 2002 SLD 2012, 2002 CLC 1701 | Writ Petition No.515 with Civil Miscellaneous Appl , decided on 05.07.2002 | In the landmark case of Writ Petition No.515 with Civil Miscellaneous Application No.732/M of 2002, adjudicated by the Peshawar High Court on July 5, 2002, the legal dispute centered around the enforcement of the West Pakistan Urban Rent Restriction Ordinance (VI of 1959), specifically Section 13(3)(a). The petitioner, Mazullah Barkandi, represented by Advocate Mr. Mazullah Barakandi, sought to challenge the eviction order filed by Syed Muhammad Hasnain under the claim of personal necessity for the landlord's son. The High Court, presided over by Judges Malik Hamid Saeed and IjazulHassan Khan, meticulously examined the evidence presented. Despite the absence of the landlord's son in the witness box and the lack of detailed business disclosure in the ejectment application, the court upheld the landlord's bona fide personal need for the shop. Citing the precedent set in Juma Sher v. Sabz Ali 1997 SCMR 1062, the court affirmed that the absence of specific business details or the landlord’... |
| 1993 SLD 1241, 1993 PLC 277 | W.P. No. 9513 of 1992 | In the landmark case cited as 1993 SLD 1241 and 1993 PLC 277, the Lahore High Court adjudicated on the dispute between the Managing Director of Crown Textile Mills Ltd. and the Presiding Officer along with others regarding the application of the Industrial Relations Ordinance (XXIII of 1969). The core issue revolved around the enforcement of a status quo order issued by the Labour Court. Specifically, the Trade Union, represented by Mazdoor Ittehad Union, sought to ensure that their office-bearers were protected from transfer, discharge, dismissal, or punishment until their registration was reviewed by the Registrar. This application was filed under Section 8-A of the aforementioned ordinance. The petitioner contended that the Labour Court's status quo order should be limited to the union's office-bearers, numbering nine, and should not extend to the broader membership of sixty individuals. The respondents acknowledged that the Labour Court's directive was indeed applicable only to th... |
| 1989 SLD 1876, 1989 SCMR 1741 | Civil Petition for Leave to Appeal No.690 of 1981 , decided on 16.07.1988 | This case concerns the legal implications of land allotment under the Grow More Food Scheme as governed by the Colonization of Government Lands (Punjab) Act, 1912. The Supreme Court of Pakistan analyzed the jurisdictional limitations imposed by Section 36 of the Act, which restricts civil courts from intervening in matters of land resumption. The petitioners, who had previously been allotted land in 1950, faced cancellation of their allotment on grounds that the land did not qualify as wasteland. Following unsuccessful attempts to challenge this decision through various legal avenues, including a writ petition and civil suit, the petitioners turned to the Supreme Court. The ruling emphasizes the importance of statutory provisions and jurisdictional boundaries within administrative law, particularly in land resumption cases. This case serves as a pivotal reference for understanding the constraints of civil court jurisdiction in matters involving government land and administrative decisi... |
| 2007 SLD 3003, 2007 PLJ 14 | Crl. Rev. No. 756 of 2006 , decided on 04.09.2006 | In the case of Crl. Rev. No. 756 of 2006, the Lahore High Court addressed the issue of the petitioners' ages in relation to their criminal charges under the Pakistan Penal Code. The petitioners sought to be recognized as juveniles based on school leaving certificates, claiming they were under 18 at the time of the offenses. However, a medical board's report indicated they were older than 18. The court ruled that the medical opinion holds more weight than school records, which can be manipulated. The decision emphasizes the importance of accurate age determination in criminal proceedings, particularly regarding juvenile justice. This case highlights the legal standards for age determination and the reliance on medical evaluations over potentially unreliable documentation.... |
| 2002 SLD 2586 = (2002) 256 ITR 696 | D-2741 of 1984 | In the case of Birendra Singh v. Commissioner of Income Tax, the Karnataka High Court dealt with the issue of unexplained moneys under Section 69A of the Income-tax Act, 1961. The case arose when a search conducted at the residence of the assessee revealed cash and bank deposits. The assessee claimed that a portion of the seized cash belonged to a firm he was associated with, but this explanation was rejected by the Assessing Officer. On appeal, the Tribunal upheld the decision of the Assessing Officer, stating that the burden was on the assessee to prove the source of the funds, which he failed to do. The ruling emphasized the importance of disclosing the source of income and established a precedent regarding the responsibilities of partners in a firm when facing allegations of undisclosed income. This case highlights the intricacies of tax law and the necessity for thorough documentation in financial matters, making it relevant for both tax practitioners and individuals involved in b... |
| 1984 SLD 682 = (1984) 148 ITR 760 | 30452 | In the landmark case adjudicated by the Allahabad High Court, detailed in the citation 1984 SLD 682 = (1984) 148 ITR 760, the court examined pivotal issues surrounding the accrual of income and the allowability of business expenditures under the Income-tax Act, 1961. The crux of the case involved Beni Prasad Sidh Gopal, the petitioner, who had entered into an agreement in 1954 to act as the sole distributor for three textile mills. Under this agreement, the petitioner was required to invest a substantial amount of Rs. 25 lakhs for the distribution and sale of the mills' products and was entitled to receive interest, commission, and reimbursement of establishment expenses. However, disputes arose in November 1958, leading to arbitration and an eventual award in 1964 requiring the petitioner to pay Rs. 2,50,000 to the respondent, the Commissioner of Income Tax. The petitioner had, in the assessment years 1959-60 and 1960-61, made entries in its books reflecting interest and commission d... |
| 1989 SLD 999, 1989 CLC 1463 | Constitutional Petition No.P-518 of 1985 , decided on 17.04.1989 | In the landmark case of ABBAS STEEL INDUSTRIES Ltd. versus COLLECTOR OF CUSTOMS (APPRAISEMENT) and others, the Sindh High Court adjudicated a significant constitutional petition concerning the application of the Customs Act, 1969. Filed as Constitutional Petition No.P-518 of 1985, the case revolved around the assessment and imposition of customs duties on imported vessels intended for scrapping purposes. The petitioner, ABBAS STEEL INDUSTRIES Ltd., submitted a bill of entry on June 9, 1982, which was subsequently canceled by an oral order from the Customs authorities, citing a public notice issued on June 6, 1982. Under pressure, the petitioner filed a second bill of entry on June 22, 1982. The Customs authorities assessed a customs duty of 50% ad valorem plus a 5% surcharge on the CIF value of the vessel, a substantial increase from the original 30% ad valorem duty. The petitioner paid the increased duty under protest and sought a refund of the excess amount, which amounted to Rs.51,... |
| 1985 SLD 32 = 1985 PTD 192 | Income tax Case No. 162 of 1973 , decided on 01.03.1984 | In the landmark case of Income Tax Case No. 162 of 1973, adjudicated by the Sindh High Court on March 1, 1984, the court delved into the intricacies of the Income Tax Act, 1922, specifically Sections 24 and 24(1)(2c). The petitioner, Messrs SHAMSI INDUSTRIES Ltd., Karachi, challenged the decision of the Income Tax Officer who had set off a loss brought forward from the previous year against the profits before allowing an export rebate. The core issue revolved around the correct computation of the export rebate in the presence of prior losses. The appellant argued that the export rebate, a pivotal incentive for boosting export activities, should be calculated based on the income attributable solely to export sales, irrespective of any previous losses. They contended that losses should be set off against other income streams rather than being intermixed with export revenues, ensuring that the benefits of the export rebate are fully realized. This stance was supported by references to t... |
| 1988 SLD 2599, 1988 SCMR 1388 | Civil Petition No. 124 of 1985 , decided on 04.06.1988 | In the pivotal case of Civil Petition No. 124 of 1985, adjudicated by the Supreme Court of Pakistan on June 4, 1988, the court delved into the complexities of the Punjab Pre-emption Act of 1913, specifically focusing on Section 21 which deals with pre-emption suits. The petitioners, Muhammad Shahnawaz and others, represented as pre-emptors, contested the sale deed registered on May 22, 1979. They argued that their superior rights as pre-emptors should grant them priority in purchasing the disputed land. The original vendees had transferred a portion of the land, measuring 59 kanals and 8 marlas, to a second set of vendees, including Khurshid Alam, Muhammad Zarif, and Zafarullah. However, before the petitioners could initiate their suit, the second set of vendees had already sold 58 kanals and 1 marla of the land, prompting the petitioners to challenge the validity of this partial transfer. The Lahore High Court, in Civil Revision No. 403 of 1984, had initially decreed in favor of the ... |
| 2016 SLD 731, 2016 PLD 514 | Civil Appeals Nos. 939/2004, 144-K, 145-K of 2009, | In the landmark case D-2741 of 2016, heard by the Supreme Court of Pakistan on January 14, 2004, the court deliberated on the interpretation of Section 28-A of the Land Acquisition Act, 1894. The case, cited as 2016 SLD 731 and 2016 PLD 514, involved appellants DILAWAR HUSSAIN and others contesting compensation awarded under land acquisition procedures. The judges, MIAN SAQIB NISAR, UMAR ATA BANDIAL, and MAQBOOL BAQAR, examined whether additional compensation cited by the appellants was justified under the Act. The Supreme Court ruled that Section 28-A was intended to ensure prompt payment of compensation and did not extend to compensating amounts already disbursed. This interpretation was based on a purposive approach, prioritizing legislative intent over mere literal meaning. Furthermore, in cases C.A. No. 939 of 2004 and HRC Nos. 20691-S and 48247-S of 2013, the court highlighted the doctrine of laches, dismissing claims for delayed compensation arising fourteen years post-acquisiti... |
| 2023 CLC 916, 2023 SLD 1487 | Writ Petition No.897-A of 2021 , decided on 17.10.2022 | In the landmark case of Writ Petition No.897-A of 2021, decided by the Lahore High Court, Bahawalpur Bench on 17th October 2022, the court addressed critical issues under the Family Courts Act, 1964 by Sections 5 and 10(5), leading to a profound judgment on the dissolution of marriage and custody of minors. The petitioner, Malik Khursheed, sought the dismissal of previous decrees related to the dissolution of the marriage via Khula without the return of dower. The court meticulously examined the validity of the dower transaction, confirming that although the dower in the form of 16 tolas of gold ornaments was initially paid to the wife at the time of marriage, it was subsequently taken back by the petitioner. Consequently, the court ruled that no order for the return of the dower was necessary, upholding the appellate court's findings. Furthermore, the case delved into the guardianship of minors under the Guardians and Wards Act of 1890, specifically Section 25, where the petitioner’s ... |
| 2005 SLD 1168, 2005 SCMR 515 | Crl. Shariat Appeal No.37(S) of 1995 , decided on 02.11.2004 | The Supreme Court of Pakistan, in its decisive judgment for Criminal Shariat Appeal No.37(S) of 1995, acquitted Asif Mahmood on November 2, 2004. This case revolved around serious charges under the Criminal Procedure Code (V of 1898) Section 364 and the Penal Code (XLV of 1860) Sections 302, 392, and 411. The prosecution's reliance on confessional statements and the recovery of items from a trunk purportedly linked to Mahmood were central to the narrative. However, the defense effectively challenged the authenticity and voluntariness of these confessions, highlighting procedural lapses in their recording and questioning the exclusivity of Mahmood's possession of the recovered items. Additionally, the physical evidence, including the nature and location of the injuries inflicted on the deceased, did not convincingly establish Mahmood's sole involvement in the crime. The Supreme Court meticulously analyzed the evidentiary shortcomings, emphasizing the necessity for confessional statement... |
| 1997 SLD 117, 1997 PTD 902, (1996) 75 TAX 70 | I.T.A. No. 122/KB of 1996-97 , decided on 19.12.1996 | In the pivotal case of I.T.A. No. 122/KB of 1996-97, adjudicated by the Appellate Tribunal Inland Revenue on December 19, 1996, the legal dispute primarily revolved around the accurate calculation of income tax liabilities under the Income Tax Ordinance, 1979. The appellant, represented by lawyers Abid Sherazi and Javed Ahmad Siddiqui, contested the assessment order issued by the Inspecting Assistant Commissioner (I.A.C.) Muhammad Mujibullah Siddiqui under section 66-A of the ordinance. The core issue centered on the legitimacy of the appellant's claimed head office expenses and transportation costs, which the I.A.C. deemed exaggerated and insufficiently documented. The appellant, a non-resident company engaged in oil drilling operations in Pakistan, had reported significant expenses related to its head office and operational costs. The I.A.C. challenged these claims, asserting that the expenses were improperly allocated and lacked adequate supporting documentation, thereby prejudicin... |
| 2006 SLD 3691, (2006) 284 ITR 319 | IT REFERENCE No. 36 OF 1994 , decided on 19.08.2005 | In the case of Commissioner of Income Tax vs. Bhor Industries P. Ltd., the Bombay High Court addressed the issue of whether the expenses incurred on the foreign travel of the wife of a director could be treated as allowable business expenditure under Section 37(1) of the Income-tax Act, 1961. The case revolved around the interpretation of business expenditure and the necessity of proving a direct business purpose behind such expenses. The Court ultimately ruled that since the Commissioner of Income-tax (Appeals) found no business purpose for Mrs. Patel's travel, the expenditures were not allowable. This ruling is significant as it underscores the importance of establishing a direct business connection for expenses claimed under tax laws, which is a vital consideration for companies seeking to minimize their tax liabilities. The case highlights the need for clarity in establishing business-related expenses and serves as a reminder for companies to ensure that all expenditures are well-d... |
| 2021 SLD 2843, 2021 PLC 1095 | D-7096 of 2019 , decided on 29.04.2021 | In the landmark case of Muhammad Naseem Aqeel Rajput versus The Federation of Pakistan and others, the Sindh High Court addressed pivotal issues surrounding contractual employment within public sector companies. Filed as Constitution Petition No.D-7096 of 2019, the petitioners sought the regularization of their positions without undergoing the standard recruitment processes mandated by the Public Sector Companies (Corporate Governance) Rules, 2013. The case, decided on April 29, 2021, underlines the judiciary's stance on the limitations of contractual appointments and the prerequisites for invoking constitutional remedies such as writs of mandamus. Rajput, employed as a Company Secretary at TCP on a three-year contractual basis, filed the petition arguing for the regularization of his service in accordance with the Federal Cabinet's decision dated June 18, 2019. He contended that his contractual status should not impede his right to seek permanent appointment. The petition raised sign... |
| 2023 SLD 6805 | CIVIL APPEAL NO.13-Q OF 2020. | ... |
| 2024 SLD 3699 | ITA NO. 2126/LB/2019 , decided on 21.02.2024 | This case revolves around the assessment of income tax obligations under the Income Tax Ordinance, 2001, particularly focusing on Section 153(7). The Appellate Tribunal Inland Revenue in Lahore presided over the case with NASIR MAHMUD as the judicial member. The case was initiated by the Commissioner Inland Revenue against M/s. Fazal Sons, where the tribunal aimed to resolve disputes regarding tax assessments and compliance with legal standards. The hearing took place on February 1, 2024, and the decision was rendered on February 21, 2024. This case is significant for tax practitioners and entities involved in tax compliance as it sheds light on the tribunal's interpretation of tax laws and the procedural expectations placed on taxpayers. Understanding the nuances of this decision is crucial for stakeholders in the taxation sector, as it not only impacts the parties involved but also provides a precedent for future tax-related disputes. Keywords such as 'Income Tax Ordinance', 'tax ass... |
| 1992 SLD 350, 1992 PLD 118 | Civil Appeal No. 260 of 1990 , decided on 17.12.1991 | In the landmark case of Rana Mukhtar Ahmad versus Punjab Labour Appellate Tribunal and two others, the Supreme Court of Pakistan deliberated on crucial aspects of labor law, specifically the definition and status of a 'workman' under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance (VI of 1968) and the Industrial Relations Ordinance (XXIII of 1969). Decided on December 17, 1991, Civil Appeal No. 260 of 1990, this case has significant implications for labor rights and employer obligations within Pakistan's judicial framework. Rana Mukhtar Ahmad, employed as a Senior Foreman at Ittehad Chemicals, challenged his termination on the grounds that it was illegal and sought reinstatement. The High Court initially ruled in his favor, recognizing him as a 'workman' and ordering his reinstatement. However, this decision was overturned by the Punjab Labour Appellate Tribunal, leading to the appeal at the Supreme Court. Central to the case was the interpretation ... |
| 2011 SLD 2102, 2011 YLR 403 | Criminal Appeal No. D-161 of 2009 and M.A. No. 191 , decided on 29.06.2010 | In the case of NAZEER ALI alias NAZEER vs THE STATE, decided by the Sindh High Court on June 29, 2010, the appellant sought the suspension of his five-year sentence pending the outcome of his appeal. The appellant's counsel argued that the sentence was relatively short and that the main appeal would require considerable time, thereby justifying the suspension of the sentence and granting bail. On the other hand, the respondent's advocate contended that Section 561-A of the Criminal Procedure Code does not apply since the case was adjudicated by the Anti-Terrorism Court. The court referenced previous judgments, including Nadeem Umar v. State and Allah Din v. Special Judge, to support the decision to suspend the sentence. Ultimately, considering the brevity of the sentence and the expected duration of the appeal process, the court decided to suspend the appellant's sentence, allowing his release on bail with specific surety conditions. This decision highlights the application of the Crim... |
| 2017 SLD 2727, 2017 PCRLJ 1351 | Criminal Jail Appeal No. 83 of 2012 and Murder Ref , decided on 14.02.2017 | In the pivotal case heard at the Islamabad High Court, Criminal Jail Appeal No. 83 of 2012 and Murder Reference No. 1 of 2013, the court rendered a significant decision on February 14, 2017, concerning the conviction of Rasool Bakhsh. The case revolved around serious charges under the Pakistan Penal Code of 1860, specifically sections 34, 201, 302, 392, and 460, which encompass joint criminal liability, culpable homicide, wrongful confinement, theft of property, and other related offenses. The hearing dates spanned from May 9 to November 15, 2016, during which the court meticulously examined the evidence presented. The prosecution's case primarily relied on circumstantial evidence, including witness testimonies and the recovery of items such as a .30 bore pistol and two magazines from the accused. Key witnesses like PW-8 Mehrban Shah and PW-9 Shahid provided statements detailing the discovery of the deceased and the events leading up to the incident. However, the defense, represented ... |
| 2001 SLD 487, 2001 PTD 3197, (1999) 240 ITR 854 | Tax Cases Nos. 1357 to 1359 of 1985 (References No , decided on 28.04.1998 | In the landmark case of DASA BALINJIKA SEVA SANGAM Vs. COMMISSIONER OF Income Tax (No. 1), the Madras High Court deliberated on the eligibility of a charitable trust for tax exemption under the Indian Income Tax Act, 1961. The trust, established with objectives focused on education and relief of the poor, engaged in a chit fund business to support its charitable activities. The Income Tax Officer initially denied exemption for three assessment years, citing violations of sections 11 and 13 of the Act due to profit-making activities. While the Appellate Assistant Commissioner favored the trust, the Appellate Tribunal upheld the denial of exemption for the year 1979-80, emphasizing the separation of primary charitable objectives from independent business ventures. The Supreme Court's precedents, including Thiagarajar Charities v. CIT and CIT v. Virudhunagar Hindu Nadars Abiviruthi Panchukadai Mahamai, were pivotal in the court's analysis. Ultimately, the High Court granted tax exemption ... |
| 2007 SLD 3194, 2007 PLJ 70 | C.R. No. 1314 of 2006 , decided on 08.11.2006 | In the landmark judgment delivered by the Peshawar High Court on November 8, 2006, in the case C.R. No. 1314 of 2006, Justice Talaat Qayyum Qureshi presided over a pivotal property possession dispute involving petitioner Shah Mulk and respondents Mst. Hussan Pari and another. Central to the case were two pivotal deeds dated March 26, 1952, and August 14, 1952, which Shah Mulk claimed established his ownership and possession of the property in question. The petitioner sought not only a declaration of ownership but also a perpetual injunction preventing the respondents from interfering with the said property. However, the respondents contested the claims by filing a written statement, challenging the authenticity and admissibility of the deeds presented. The trial court meticulously framed the issues and evaluated the pro and contra evidence from both parties before dismissing the suit with a judgment on February 14, 2006. Dissatisfied with this outcome, Shah Mulk appealed to the Distri... |
| 2019 SLD 846, 2019 PLC 1 | Miscellaneous Appeal No. 39 and C.M.A. No. 1143 of , decided on 17.07.2018 | In the landmark case of Sindh Employees Social Security Institution versus Mehran Sugar Mills Ltd., the Sindh High Court made a pivotal decision concerning the obligations of employers under the Provincial Employees Social Security Ordinance (X of 1965). The case, cited as 2019 SLD 846 and 2019 PLC 1, delves deep into the legal responsibilities that establishments bear in contributing to social security funds for their employees. Central to the dispute was the respondent, Mehran Sugar Mills Ltd., which was mandated to pay social security contributions for its workforce following a notification issued in the official Gazette of the Province of Sindh on 26.2.1987. The company contested this requirement, arguing that the absence of adequate medical facilities within the mill premises or nearby dispensaries absolved them of this duty. However, the court clarified that the establishment's liability to contribute arises automatically once notified, irrespective of the provision of on-site me... |
| 2018 SLD 1322, 2018 PLD 327 | Suit No. 750 of 2016 and C.M.A. No. 13637 of 2017 , decided on 23.02.2018 | In the landmark case titled 'Suit No. 750 of 2016 and C.M.A. No. 13637 of 2017', adjudicated by the Sindh High Court on February 23, 2018, the court tackled a significant issue regarding the appointment of a commissioner to record evidence in a wrongful dismissal suit. The petitioner, represented by esteemed lawyers Khawaja Shams-ul-Islam, Imran Taj, and Shahzad Mehmood, sought the appointment of a commissioner to ensure a fair and efficient recording of evidence, thereby mitigating any potential delays or prejudices that might arise from traditional court proceedings. Defended by Mansoor Ahmed Shaikh and Jawaid Raza, the respondents opposed the appointment, arguing that it infringed upon their fundamental right to a fair trial as enshrined in Article 10-A of the Constitution of Pakistan. Justice Muhammad Ali Mazhar, along with Justice Syed Farukh Mazhar, presided over the case, meticulously examining the provisions of the Civil Procedure Code (V of 1908). The court underscored the im... |
| 2023 SLD 1211, 2023 PLJ 27 | W.P. No. 1617 of 2022 , decided on 26.07.2022 | In the landmark case W.P. No. 1617 of 2022, adjudicated by the High Court of Azad Jammu and Kashmir on July 26, 2022, the petitioner, FIYAZ HAIDER NAWABI, an esteemed advocate of the Supreme Court Mirpur and member of the Azad Jammu and Kashmir Bar Council, sought judicial intervention to affirm his appointment as Chairman of the Appellate Tribunal Inland Revenue Azad Jammu and Kashmir. The petitioner contended that his appointment process, governed by the Income Tax Ordinance, 2001 and the Azad Jammu and Kashmir Interim Constitution Act, 1974, was lawfully initiated and endorsed by the Honorable Chief Justices of AJK. Despite obtaining approval from the competent authority on February 21, 2022, the Chief Secretary Azad Jammu and Kashmir Government delayed the formal notification, subsequently attempting to withdraw the approval without adhering to the procedural mandates. The petitioner argued that such actions were arbitrary, lacking rational nexus with existing rules, and violated f... |
| 2019 SLD 1059, 2019 PLJ 15 | Civil PLA No. 136 of 2018 , decided on 10.10.2018 | In the pivotal case of Civil PLA No. 136 of 2018, adjudicated by the Supreme Court of Azad Jammu & Kashmir (AJ&K) on October 10, 2018, the central issue revolved around the dismissal of a petition for leave to appeal under the Limitation Act, 1908. The petitioner, Azad Government of State of Jammu and Kashmir through Secretary and 3 others, contested the High Court's order dated February 9, 2018, in Civil Appeal No. 109/2016, which had dismissed their appeal on the grounds of being time-barred. The legal focus of the case was primarily on Section 3 of the Limitation Act, which deals with the acquisition of land and the assessment thereof. The land in question, comprising Survey Nos. 1276 and 1277 in Poonch, was acquired for the construction of Govt. Boys High School Phalyian, with compensation initially assessed at Rs. 86,836 per kanal plus 15% compulsory acquisition charges. Dissatisfied, the landowners filed a reference before the District Judge, which later led to an enhanced compen... |
| 1999 SLD 518, 1999 PTD 3483, (1998) 230 ITR 703 | T.C. No.267 of 1983 (Reference No.98 of 1983) , decided on 10.06.1983 | In the landmark case of Commissioner of Income Tax vs. SIMPSON & CO. LTD., the Madras High Court deliberated on the deductibility of expenses incurred under a Voluntary Retirement Scheme (VRS). The Central Tribunal had previously held that the amount paid to employees as part of the VRS was deductible under Section 37 of the Income Tax Act, 1961, on the basis of commercial expediency and business necessity. The appellant, representing the Commissioner of Income Tax, contested this deduction, leading to a comprehensive examination of the expenditure's nature and its alignment with business objectives. Justice K.A. Thanikkachalam and Justice N.V. Balasubramanian presided over the case, emphasizing the importance of expenditures being wholly and exclusively for business purposes to qualify for tax deductions. The court scrutinized the rationale behind the VRS payments, concluding that reducing the wage bill and reorganizing the company's structure constituted valid business consideration... |
| 2016 SLD 2145, 2016 YLR 328 | Civil Revision No. 191-D of 2001 , decided on 01.07.2014 | In the landmark case Civil Revision No. 191-D of 2001, adjudicated by the Lahore High Court on July 1, 2014, the petitioner, Province of Punjab and others, appealed against the respondent, Anwar Ali, concerning the grant of proprietary rights under the Temporary Cultivation Scheme. The crux of the matter revolved around the Colonization of Government Lands (Punjab) Act (V of 1912) and provisions under the Civil Procedure Code (V of 1908). Anwar Ali had been allotted agricultural land on lease from 1975 to 1980 and had diligently paid all requisite dues, thereby accruing valuable rights. Despite his compliance, his application for proprietary rights was initially dismissed on grounds of alleged governmental service. However, the High Court meticulously examined the eligibility criteria, confirming that Anwar was not in government service during the lease grant and was thus entitled to the proprietary rights. The court emphasized the distinction between revisional and appellate jurisdict... |
| 2014 SLD 1140 = 2014 MLD 368 | F.A.O. 352 of 2013 , decided on 10.07.2013 | In this case, the Lahore High Court dealt with an appeal concerning a temporary injunction related to a specific performance suit. The plaintiffs, represented by Gulbaz Amin, claimed a right to a piece of land based on an agreement to sell from 1993. However, they did not present the original document and had delayed action for 16 years, undermining their case. The court held that the plaintiffs failed to satisfy the necessary legal criteria for issuing a temporary injunction. The decision underscores the importance of timely action in legal matters and the necessity of providing credible evidence to support claims of injury. This case serves as a significant reference for similar disputes involving temporary injunctions and specific performance in contract law.... |
| 2019 SLD 3179, 2019 PLD 227 | Writ Petition No. 2051-P of 2019 , decided on 13.05.2019 | This case revolves around the Khyber Pakhtunkhwa Urban Rent Restriction Ordinance, specifically Section 13, which addresses the ejectment of tenants upon the expiry of rental agreements. The petitioner, represented by Mehar Gul, contested the eviction petition filed by the landlord, Fawad Akhtar, claiming that he had continuously paid rent after the original agreement expired. The court highlighted the importance of the landlord's acceptance of rent payments over an extended period and ruled that the landlord could not retract from this acceptance. This case underscores the significance of implied agreements in landlord-tenant relationships, particularly in the context of rent payments and eviction proceedings. Keywords such as 'landlord-tenant law', 'eviction proceedings', 'rent agreement', and 'acceptance by silence' are essential for understanding the implications of this ruling.... |
| 2023 SLD 7095, 2023 PLJ 173 | C.R. No. 350 of 2020 , decided on 18.08.2022 | In the landmark case C.R. No. 350 of 2020, adjudicated by the Quetta High Court and decided on August 18, 2022, the petitioners Muhammad Alam and another sought judicial redress against Abdul Kareem and others concerning disputed agricultural lands and a commercial property in Quetta. The core of the dispute revolved around alleged irregularities in family settlements and purported misrepresentations related to property titles and revenue record mutations. The petitioners contended that after the demise of their father, late Haji Rehmat, their rightful shares in certain properties were unlawfully usurped through incorrect entries in the revenue records, facilitated by Respondent Abdul Kareem in collusion with other family members. They further alleged that an informal family settlement, purportedly executed when they were minors, deprived them of their inheritance rights and constituted fraud and misrepresentation. The legal proceedings involved comprehensive examination under multipl... |
| 2019 SLD 2182, 2019 PLJ 77 | Civil Revision No. 49 of 2017 , decided on 24.04.2019 | In the landmark case Civil Revision No. 49 of 2017, adjudicated by the Quetta High Court on April 24, 2019, the petitioner UMER DIN challenged the ex-parte decree against MAIRAJ-UDDIN & OTHERS concerning the sale of jointly owned property. The property in question, originally gifted and transferred while the petitioner was a minor, became the focal point of legal contention when an advertisement for its sale was published without the co-owner's consent. Despite multiple opportunities to present evidence and cross-examine witnesses, the petitioner and his legal representation failed to appear, leading to the suit being decreed ex-parte on December 23, 2015. The petitioner’s appeal was dismissed primarily due to it being time-barred, as it was filed beyond the stipulated 30-day period following the ex-parte order. The court meticulously referenced precedents such as Mehdi Hassan through Legal Heirs v. Punjab Co-operative Bank and others (2019 YLR 1) and Mubarak Masih v. Muhammad Yaqoob ... |
| 2016 SLD 3290, 2016 PCRLJ 1120 | Criminal Bail Applications Nos. 1622 and 1864 of 2 , decided on 19.08.2015 | This case revolves around the serious allegations of murder and abetment involving the applicants Sabir Hussain and Abid Hussain, accused of setting fire to Abid's wife, leading to her death. The Sindh High Court, presided over by Justice Naimatullah Phulpoto, examined the evidence presented, including witness statements and the circumstances surrounding the FIR's delay. The court emphasized the importance of a detailed investigation, stating that the opinion of the Investigating Officer was not binding and that reasonable grounds for believing guilt existed. The decision underscores the court's commitment to upholding justice while balancing the rights of the accused against the severity of the alleged crime. Legal representation included advocates for both sides, and the decision sets a precedent in handling similar cases of domestic violence and murder.... |
| 1987 SLD 427, 1987 SCMR 1145 | Civil Petition No. 357 of 1980 , decided on 08.04.1987 | In the pivotal case of Civil Petition No. 357 of 1980, adjudicated by the Supreme Court of Pakistan on April 8, 1987, the court addressed critical issues surrounding procedural compliance and the enforcement of constitutional rights. The petitioners, Abdul Majid and another, challenged the lower courts' decision negating their preferential right to pre-emption under Article 185(3) of the Constitution of Pakistan (1973). Throughout the legal proceedings, the petitioners' advocates, Bashir Zafar and Rana Maqbool Ahmad Qadri, sought multiple adjournments to present essential documentation, specifically the plaint. These repeated requests for delays eventually led to scrutiny by the Supreme Court regarding the counsel's inability to produce the necessary documents and maintain contact with the petitioners over an extended period of five weeks. The Supreme Court, emphasizing the necessity for procedural diligence and effective legal representation, ultimately dismissed the petition on groun... |
| 2010 SLD 1939, (2010) 321 ITR 448 | TAX CASES (A) Nos. 1097, 876, 880, 530, 242, 571 A , decided on 17.11.2009 | In the case of Commissioner of Income Tax v. Ambika Cotton Mills Ltd., the Madras High Court addressed critical issues concerning the Income Tax Act, 1961, particularly Section 80HHC, which pertains to deductions for exporters. The court examined the appropriate methodology for calculating disallowance of deductions in the context of Minimum Alternate Tax (MAT) assessments. The ruling emphasized that such disallowance should be based on adjusted book profits as defined under section 115JB of the Income Tax Act. This decision is significant for taxpayers and legal professionals, as it reinforces the interpretation established in previous case law, particularly the ruling in CIT v. Rajanikant Schnelder & Associates (P.) Ltd. [2008] 302 ITR 22 (Mad). The outcome of this case has implications for future assessments and taxpayer rights, ensuring that the principles of fair taxation are upheld. Legal practitioners should note the importance of this ruling in relation to MAT assessments and t... |
| 2016 SLD 1968 = 2016 SCP | CIVIL APPEAL No. 1033 OF 2014 , decided on 06.04.2016 | In the landmark decision of CIVIL APPEAL No. 1033 OF 2014, the Supreme Court of Pakistan addressed significant allegations of electoral fraud pertaining to the Balochistan Provincial Assembly seat PB-39. Decided on April 6, 2016, this case highlights critical aspects of election integrity, judicial oversight, and the application of the Representation of the Peoples Act, 1976. The petitioner, Muhammad Arif Muhammad Hassani, contested the election results against respondent Amanullah and others, citing irregularities and corrupt practices that purportedly influenced the election outcome. The core of the dispute revolved around 25 polling stations where the petitioner alleged that respondent No. 1 engaged in fraudulent activities, including denying polling agents entry, altering polling station locations without proper authorization, and unauthorized changes to polling staff post-appointment. Central to the case was the verification process conducted by NADRA, which uncovered discrepanci... |
| 1989 SLD 1511, 1989 SCMR 1165 | Civil Petition No. 281 of 1983 , decided on 01.08.1988 | In the case of Muhammad Yaqoob vs. The Pioneer Steel Mills, the Supreme Court of Pakistan addressed issues surrounding employment termination and appeals in labor disputes. Muhammad Yaqoob, a security inspector, contested the termination of his services, which was initially ruled in his favor by the Punjab Labour Court but later overturned by the Punjab Labour Appellate Tribunal. The Supreme Court's ruling emphasized the importance of adhering to limitation periods in legal proceedings, ultimately dismissing the petition for special leave to appeal. This case highlights the procedural rigor required in labor law disputes and the critical role of timely legal action. The judgment reinforces the principle that courts will uphold decisions made by lower tribunals unless substantial grounds for appeal are established. Keywords include employment law, labor rights, Supreme Court decisions, and legal remedies.... |
| 2010 SLD 2813, 2010 PCRLJ 477 | Criminal Appeal No. 493 and Criminal Revision No. , decided on 11.11.2009 | In the case of Syed Muatasim Wasti alias Momi vs. The State, the Peshawar High Court ruled on a criminal appeal and revision concerning the conviction of the appellant for murder under sections 302/34 of the Penal Code (XLV of 1860). The case revolved around the death of Syed Muhammad Yasir Abbass, whose body was discovered with bullet wounds. The court scrutinized the evidence presented, noting significant shortcomings in the prosecution's case, including the failure to provide unimpeachable evidence necessary for a capital conviction. The Court highlighted the importance of legal proof and the presumption of innocence, ultimately leading to the acquittal of the appellant. This case underscores critical principles of criminal justice, particularly regarding the standards of evidence required for a death penalty conviction. The decision reaffirmed the necessity for courts to uphold the rights of the accused and ensure that justice is served based on credible evidence. The ruling serves... |
| 2006 SLD 3731, (2006) 285 ITR 429 | TAX CASE (A) Nos. 931 AND 932 OF 2005 , decided on 26.10.2005 | In the case of TAX CASE (A) Nos. 931 AND 932 OF 2005, the Madras High Court addressed the valuation of immovable property under the Wealth-tax Act, 1957. The court ruled that properties subject to urban land ceiling laws must be valued according to compensation under the Urban Land Ceiling Act, not market value. This decision stemmed from an appeal by the Commissioner of Wealth Tax against Simpson & General Finance Co. Ltd., where the tribunal had previously sided with the assessee, emphasizing that land subject to transfer restrictions is valued lower. The ruling aligns with established case law, specifically the Gujarat High Court's decision in CIT v. G.S. Krishna vati Vahuji Maharaj Kalyanraiji Temple. This case highlights key principles in tax law, particularly regarding asset valuation and compliance with urban land regulations, making it a significant reference for similar future cases.... |
| 2014 SLD 1019, 2014 YLR 2571 | Constitutional Petitions Nos. 771 of 2009, 219 of , decided on 30.08.2014 | In a landmark decision, the Balochistan High Court addressed the constitutional petitions concerning the sale of Pakistan Railways' properties, which raised significant public interest issues. The court ruled on the maintainability of the petitions, emphasizing that even if a petitioner had personal interests, the court would not dismiss the petitions if they highlighted serious transgressions affecting public interest. The court found that the auction process lacked transparency, as properties were not adequately advertised, leading to bids that fell below market value. The failure of bidders to comply with payment terms resulted in a decision to set aside the sale proceedings. The court directed that the properties should be offered to the Government of Balochistan or that fresh bids should be invited, ensuring maximum publicity to protect public assets. This case underscores the principles of public interest litigation and the necessity for transparency in government dealings, reinf... |
| 2019 SLD 2143, 2019 PLJ 1212 | Criminal Appeal No. 361-J of 2015 , decided on 25.03.2019 | In the landmark case of Khursheed Ahmad versus State, held in the Lahore High Court, the appellant, Khursheed Ahmad, successfully appealed against his conviction under the Pakistan Penal Code, 1860. The case revolved around the allegations of murder of Mumtaz Ahmad and Mst. Zohra Mai, where Khursheed Ahmad was initially sentenced to life imprisonment. Key legal aspects examined included Sections 34, 302, and 302(b) of the Pakistan Penal Code, as well as Sections 342, 382B, and 544A of the Criminal Procedure Code (V of 1898). Central to the appeal was the prosecution's failure to present credible and corroborative evidence. The court scrutinized the reliance on medical evidence, which only supported the occurrence of injuries without identifying the perpetrator. Eyewitness testimonies, deemed chance witnesses, lacked the reliability needed to sustain the conviction. The defense successfully argued under the principle of 'falsus in uno, falsus in omnibus,' highlighting inconsistencies i... |
| 1983 SLD 885, (1983) 141 ITR 875 | IT REFERENCE No. 170 OF 1978 , decided on 01.01.1983 | In the landmark case before the Gujarat High Court, the issue of tax deductions for charitable donations was critically examined under section 80G of the Income-tax Act, 1961. The case centered on Smt. Dhirajben R. Amin's donation of shares valued at Rs. 1,70,000 to two charitable trusts. The Income Tax Officer (ITO) initially disallowed the deduction, asserting that the donation was in kind rather than cash, which contravened the stipulations of section 80G that only permitted deductions for cash donations. The appellate authorities, including the Appellate Assistant Commissioner (AAC) and the Tribunal, had previously allowed the deduction based on interpretations that donations in kind qualified for tax relief. However, the High Court firmly established that only cash donations are eligible for deductions under section 80G, stating that any donation in kind does not meet the statutory requirements. The court's ruling reiterated the necessity of examining the substance of transactions... |
| 1950 SLD 38, 1950 PLD 220 | Criminal Original No. 5 of 1950 , decided on 16.03.1950 | This case revolves around the serious issue of contempt of court stemming from publications by the newspapers 'Zamindar' and 'Azad'. The articles alleged that a Senior Sub-Judge in Campbellpur was biased in his decisions concerning cases involving Qadianis, suggesting dishonesty in his judgments. The Lahore High Court addressed the critical legal principle that imputing improper motives to judicial officers undermines public confidence in the justice system. The court ruled that such allegations should not be publicized without proper inquiry, indicating the responsibilities of the press in reporting legal matters. The case underscores the delicate balance between freedom of the press and the integrity of the judiciary, making it a pivotal point in the discussion of legal ethics and media accountability. The judgment serves as a reminder that ignorance of the law is not an excuse for actions that may constitute contempt, further emphasizing the need for responsible journalism in legal ... |
| 1992 SLD 709, 1992 PLC 244 | Appeal No. 217 of 1989 , decided on 02.08.1989 | This case revolves around the termination of Dr. Munawar Hussain's services as an ad-hoc Medical Officer under the Punjab Civil Servants Act. The Service Tribunal ruled that ad-hoc employees do not possess vested rights to continued employment, particularly when their appointments are explicitly temporary and subject to termination. This ruling is significant for understanding the legal framework governing ad-hoc appointments in public service, emphasizing that such appointments are not intended to create permanent positions. The tribunal's decision reflects broader themes of employment law, labor rights, and the implications of temporary employment contracts. Keywords such as 'ad-hoc appointment', 'Punjab Civil Servants Act', and 'termination of services' are crucial for understanding the context and legal precedents set by this case.... |
| 1969 SLD 41, (1969) 71 ITR 742 | TAX CASE No. 62 OF 1965 REFERENCE No. 18 OF 1965 , decided on 21.08.1968 | In the landmark case of Commissioner of Income Tax vs. K.S. Imam Saheb (1969 SLD 41; 1969) 71 ITR 742, the Madras High Court addressed the intricate issue of classifying income as agricultural for tax exemption purposes. The case centered on the assessee, a coconut dealer who leased coconut trees for periods ranging from one to three years to various parties. The lease agreements, though partially registered, provided the lessees with the right to harvest and sell coconuts, with stipulations that the lease did not include the land itself. The primary contention was whether the income derived from the sale of coconuts could be deemed agricultural income under Section 2(1A) and Section 10(1) of the Income-tax Act, 1961, corresponding to Section 2(1)(a) and Section 4(3)(vii) of the Indian Income-tax Act, 1922. The petitioner, Commissioner of Income Tax, contested the assessee's claim for agricultural income, leading to a detailed examination of the relationship between the income, the la... |
| 2017 SLD 1654, 2017 SCMR 1194 | Criminal Petition No. 105 of 2017 , decided on 21.03.2017 | In the landmark case of Criminal Petition No. 105 of 2017, heard by the Supreme Court of Pakistan on March 21, 2017, Justice Mushir Alam and Justice Dost Muhammad Khan adjudicated a significant decision involving the Control of Narcotics Substances Act, 1997. The petitioner, Imtiaz Ahmed, sought bail on the grounds of statutory delay in his trial under C.N.S. Act, 1997 Section 46, alleging that unreasonable delays and the absence of prosecution witnesses had violated his fundamental right to a speedy trial. The petitioner was arrested in 2014 under allegations involving narcotics smuggling, with significant delays in trial progression due to non-cooperation from prosecution witnesses, including a key investigator who was a fugitive. The petitioner also faced severe health issues, including an eye surgery, compounded by the death of a co-accused, Irfan Ali, who died due to negligence in the treatment process. The petitioner’s legal representation argued effectively before the Supreme Co... |
| 2020 SLD 592, 2020 LHC 1066, 2020 PTCL 443, (2020) 121 TAX 381, 2020 PTD 1186 | I.C.A. No. 134758 of 2018 , decided on 28.02.2020 | In the significant case of I.C.A. No. 134758 of 2018, adjudicated by the Lahore High Court on February 28, 2020, the court affirmed the constitutionality of the Super Tax imposed under Section 4B of the Income Tax Ordinance, 2001. This case, involving D.G. Khan Cement Company Limited & Another as appellants and the Federation of Pakistan through Secretary Revenue, Islamabad & Others as respondents, revolved around the appellants' challenge to the levy of Super Tax, arguing that it was not a tax but a specific-purpose levy, thereby rendering it unconstitutional under the Constitution of Pakistan, 1973. The appellants contended that the Super Tax was akin to a cess or fee, imposed for the rehabilitation of temporarily displaced persons, and thus should not be classified as a tax. They further argued that the levy was imposed through a Money Bill under Article 73 of the Constitution, which they claimed was inappropriate for such specific-purpose levies, and that it violated Article 160 c... |
| 1981 SLD 1471, (1981) 127 ITR 107 | TAX CASE Nos. 439 AND 440 OF 1975 REFERENCE Nos. 3 , decided on 10.07.1979 | In the landmark case of T. Sundaresa Mehta v. Controller of Estate Duty, the Madras High Court delivered a pivotal judgment on July 10, 1979, navigating the complexities of the Estate Duty Act, 1953. The case centered around the interpretation and application of Sections 33(1)(n) and 34(1)(c) of the Act, particularly focusing on the computation of exemptions based on the value of the deceased's share in joint family properties. The petitioner, T. Sundaresa Mehta, challenged the assessment made by the Assistant Controller, which valued his one-third share in immovable properties at Rs. 1,37,596 and computed estate duty based on an aggregated value involving lineal descendants. The High Court meticulously analyzed precedents like V. Devaki Ammal v. Asstt. CED [1973] and CED v. Estate of Late R. Krishnamachari [1978], emphasizing that exemptions under Section 33(1)(n) should reflect the actual value of the deceased's share. The Court affirmed that if the share exceeds Rs. 1 lakh, only Rs.... |
| 1972 SLD 181, 1972 SCMR 251 | Civil Appeal No. 37 of 1972 in C. P. S. L. A. No. , decided on 23.06.1972 | This case revolves around the eviction proceedings initiated under the West Pakistan Urban Rent Restriction Ordinance and the Displaced Persons (Compensation and Rehabilitation) Act. The appellant, Gulzar Begum, contested the eviction notice claiming non-receipt, despite the notice being properly addressed. The Supreme Court found procedural flaws in the lower Courts' handling of the notice service. The ruling emphasizes the importance of due process in eviction cases and the necessity for courts to verify claims of notice delivery, which is critical for protecting tenants' rights. This case highlights the intersection of property law and tenant rights, making it significant for future legal precedents in Pakistan.... |
| 2017 SLD 2611, 2017 PCRLJ 488 | Criminal Miscellaneous No. 1 of 2016 , decided on 19.08.2016 | In the case of Criminal Miscellaneous No. 1 of 2016, decided on August 19, 2016, the petitioner Sheikh Mehdi along with two others challenged the legality of actions taken by the respondents, including The State and four others. The dispute originated from a land disagreement between rival factions, which posed a potential threat to public peace and tranquility. The SHO of Police Station Shiger filed a complaint under sections 107, 151, and 145 of the Criminal Procedure Code (V of 1898), leading to the parties being bound down and the disputed property being attached. A revision petition filed in the Sessions Court was dismissed by Additional Sessions Judge Skardu, upholding the initial orders. However, the petitioners contended that the Magistrate failed to adhere to mandatory procedures, specifically the issuance of a written order under section 112, making the entire process null and void. The court reviewed the case thoroughly, noting the lack of compliance with essential legal req... |
| 1972 SLD 139, 1972 SCMR 163 | Criminal Appeal No. 1 of 1972 , decided on 29.02.1972 | This case revolves around the brutal murder of Nasimullah by Nizamuddin, who was convicted and sentenced to death. The incident occurred on March 11, 1968, when the deceased mocked the appellant, leading to a violent confrontation. The Supreme Court of Pakistan, in its ruling, highlighted the premeditated nature of the attack and the lack of mitigating factors, such as extreme youth, given the appellant's age of 20 years. The court rejected arguments for leniency based on provocation and the time elapsed since the crime, affirming the lower court's decision. This case serves as a critical reference for issues of premeditated murder and sentencing in Pakistan's legal framework. Keywords: murder, death sentence, Supreme Court of Pakistan, premeditated attack, legal appeal, youth in law.... |
| 1969 SLD 738, (1969) 20 TAX 40, 1969 PTD 633, 1969 PLD 617 | I.D. Reference Case No. 6 of 1966 , decided on 04.12.1968 | This case revolves around the interpretation of the Income Tax Act, 1922, particularly Section 26A, which governs the registration of firms. The Sindh High Court examined whether the date of the commencement of business or the date of the partnership deed's execution should be considered the date of constitution of the firm. The court ruled that a firm is not constituted until actual business activities are undertaken, aligning with the principles outlined in the Partnership Act. This case is significant in clarifying the legal requirements for firm registration under tax laws and the implications of partnership agreements. As such, it highlights the importance of understanding the nuances of partnership law and tax regulations, which are critical for legal practitioners and businesses.... |
| 1998 SLD 1276, 1998 PLD 338 | Suit No. 1032 of 1989 and Civil Miscellaneous Appl , decided on 13.04.1998 | In the landmark case of EMIRATES BANK INTERNATIONAL LTD. versus MESSRS OSMAN BROTHERS AND others, adjudicated by the Sindh High Court on April 13, 1998, significant legal principles revolving around loan recovery and procedural compliance were meticulously examined. The case, designated as Suit No. 1032 of 1989 and Civil Miscellaneous Applications Nos. 1056 to 1059 of 1992, delved deep into the complexities of the Banking Companies (Recovery of Loans) Ordinance (XIX of 1979) and its interplay with the Civil Procedure Code (C.P.C.) of 1908. Over a series of hearings spanning from November 8 to December 24, 1997, the court scrutinized the defendants' attempts to challenge decrees issued by the Special Banking Court, which were grounded in negotiable instruments under summary jurisdiction. Justice Mushtaq Ahmad Memon, presiding over the case, emphasized the paramount importance of adhering to statutory provisions that govern loan recovery processes. The plaintiffs, represented by Sajid Z... |
| 2013 SLD 2499, 2013 YLR 893 | C.M. No. 9417 of 2010/BWP in Civil Revision No. 33 , decided on 19.01.2012 | In the case of Malik Muhammad Aslam Khan Dhukkar vs Malik KALU, adjudicated by the Lahore High Court on January 19, 2012, the petitioner filed a civil revision challenging the dismissal of his appeal against an order that had set aside an ex parte decree. The core issue revolved around the service of summons and the adherence to procedural formalities as stipulated in the Civil Procedure Code (V of 1908), specifically Orders V and IX, Rules 10, 20, and 13. The petitioner claimed that the lower courts failed to observe the mandated procedures for substituted service, including the requirement for a postal certificate. However, the court found that the petitioner did not provide sufficient evidence to demonstrate that the summons were not served, as per the requirements of the law. Notably, the process server's report did not conclusively state that the respondent refused the service, merely that the respondent was not present at the time. Moreover, the petitioner failed to establish any... |
| 2013 SLD 478, 2013 PCRLJ 1706 | Criminal Miscellaneous Bail Petition No. 152 of 20 , decided on 24.06.2013 | In the pivotal case of Criminal Miscellaneous Bail Petition No. 152 of 2013, the Peshawar High Court delivered a significant judgment on June 24, 2013, under the esteemed judgment of Justice Abdul Latif Khan. The petitioner, Rozi Khan, sought bail concerning F.I.R. No.303 dated October 19, 2012, which accused him of the brutal murders of his wife, Mst. Rehana Bibi, and another individual, Ikram, son of Gul Zaman. The allegations suggested that Rozi Khan committed these heinous acts due to his suspicion of illicit relations involving his deceased wife. The defense, represented by Saifur Rahman Khan, argued vehemently for Rozi Khan's innocence, citing alleged police torture, the absence of a confession, and conflicting forensic evidence that indicated the use of a Kalashnikov rather than a .12 bore shotgun as stated in the F.I.R. Moreover, the defense emphasized that the charges under section 302(c) of the Pakistan Penal Code did not fall under the prohibitive clauses of section 497 of ... |
| 1995 SLD 344 = 1995 SCMR 1289 | Criminal Appeal No. 69 of 1992 , decided on 12.01.1994 | This case revolves around the tragic murder of Akhlaq Ahmed, who was stabbed by Aijaz alias Jajji over a financial dispute. The Supreme Court of Pakistan reviewed the evidence presented in the appeal concerning the conviction initially altered by the High Court. The court emphasized the importance of the proper categorization of the crime under section 302, P.P.C., highlighting that the nature of the attack was intentional and lethal. It was established that the accused had a history of disputes with the victim, culminating in the violent act that resulted in the victim's death. The court's decision reflects the principles of justice and the legal standards required in murder cases, reinforcing the significance of accurate legal interpretations in the judicial process. Keywords relevant to this case include murder conviction, financial disputes, legal standards, and judicial review, which are trending topics within legal discussions and are vital for understanding the implications of t... |
| 1980 SLD 1052, (1980) 124 ITR 891 | In the landmark case of Commissioner of Income Tax v. Smt. Bimla Vati, adjudicated by the Punjab and Haryana High Court in 1980, critical issues surrounding income tax reassessment and the authority of tax officers were addressed. The case revolved around the reassessment proceedings initiated by the Income Tax Officer (ITO) under sections 147(b) and 148 of the Income-tax Act, 1961. The assessee, Smt. Bimla Vati, had declared the cost of constructing her house property at Rs. 2,99,836. However, a complaint alleged that the actual construction cost was significantly higher, prompting the ITO to reassess her income for the assessment years 1970-71 and 1971-72. Despite the initial acceptance of the declared cost in September 1972, the ITO referred the matter under the Wealth-tax Act to a government valuer, who estimated the construction cost at Rs. 6,20,000. This led to the ITO bringing the undisclosed investment to tax, a decision that was initially upheld by the Appellate Authority for ... | |
| 2009 SLD 2504, (2009) 312 ITR 31 | W.P. No. 7398 OF 2005 , decided on 01.02.2008 | In the case of South India Corporation Ltd. vs. Addl. Commissioner of Income tax, Ernakulam, the Kerala High Court dealt with the interpretation of provisions related to the tonnage tax scheme under the Income-tax Act, 1961. The key issue was whether the petitioner, a shipping company, qualified as a 'qualifying company' under section 115VC, which requires the main object of the company to be the operation of ships. The court ruled in favor of the petitioner, stating that the interpretation of 'main object' should align with common understanding rather than strict legal definitions. This landmark decision highlights the importance of flexibility in interpreting tax laws to support the growth of the shipping industry in India. Keywords such as 'tonnage tax scheme', 'Income-tax Act', and 'qualifying company' are crucial for understanding the case's implications in tax law and corporate governance. The ruling encourages shipping companies to opt for the tonnage tax scheme, thereby enhanci... |
| 2001 SLD 529, 2001 PTD 3380, (2001) 249 ITR 749 | Civil Appeal No. 370 of 1979 , decided on 28.01.1997 | In the landmark case of Commissioner of Income Tax versus Soorajmaill Nagarmull, Civil Appeal No. 370 of 1979, the Supreme Court of India delivered a pivotal decision on January 28, 1997. This case revolved around the interpretation of the Income Tax Act, 1922, specifically Section 66, and its application under the Agreement for the Avoidance of Double Taxation between India and Pakistan. The central issue pertained to the classification of income derived from money lent at interest and subsequently brought into Pakistan. The assessee, acting as the managing agent for two sugar mills in East Pakistan, had lent money to these managed companies. The key legal question was whether the interest income from these transactions fell under clause 5(f) of Article IV of the bilateral agreement, thereby qualifying for tax avoidance benefits. The Income-tax Appellate Tribunal initially held that the interest income did fall within the ambit of clause 5(f), a decision upheld by the Calcutta High Co... |
| 1997 SLD 101, 1997 PTD 826 | I.T.A. No. 3756/LB of 1991-92 , decided on 12.12.1995 | In the case of I.T.A. No. 3756/LB of 1991-92, decided on December 12, 1995, by the Appellate Tribunal Inland Revenue, the appellant, an esteemed medical doctor, contested the assessment made by the C.I.T.(A) Zone-II, Multan, for the assessment year 1989-90. The appellant had declared a total income of Rs. 320,591, supported by various certificates and receipts related to his medical practice and investments. Despite providing detailed accounts and supporting documents, the assessing officer challenged the declared receipts and expenses, leading to an initial assessment that significantly increased the appellant's income. The appellant appealed the assessment, arguing that the assessing officer did not provide adequate material evidence to suggest undisclosed business activities and that there was no substantive confrontation regarding alleged official visits to his clinic. The appellant highlighted the acceptance of his accounts in the preceding assessment year of 1988-89 as a testame... |
| 2017 SLD 2930 = 2017 PLD 802 | Writ Petition No. 59837 of 2017 , decided on 23.08.2017 | In the landmark case of Munda Eleven Cricket Club vs. Federation of Pakistan and others, adjudicated by the Lahore High Court on August 23, 2017, the petitioner, representing the cricket club, challenged the decision declaring it inactive under the Constitution of Pakistan, 1973, Section 199, and the Sports (Development and Control) Ordinance of 1962. The core issue revolved around whether the Constitution of Pakistan Cricket Board (PCB) is a statutory instrument, thereby subjecting its regulations to the constitutional jurisdiction of the High Court. The court meticulously analyzed the PCB Constitution established via SRO No. 43(K.E)/2014 and subsequent amendments, concluding that it serves internal management and control, and is non-statutory. Consequently, petitions challenging PCB actions under constitutional jurisdiction were deemed unmaintainable. Furthermore, the petitioner failed to provide a resolution authorizing the President to file the writ petition, a procedural requirem... |