Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1986 SLD 2410, 1986 PLC 1052 | Service Appeal No. 331 of 1986 , decided on 25.08.1986 | In the case of Service Appeal No. 331 of 1986, the Service Tribunal (AJ&K) addressed the issue of an appeal against the withdrawal of a promotion of a civil servant. The appellant, Khawaja Muhammad Saeed, contested the decision made by the Director of Education, claiming that the reversion was executed without due process. The Tribunal emphasized the necessity to exhaust all departmental remedies before seeking recourse in the Tribunal. The ruling highlighted the legal framework established under the Azad Jammu and Kashmir Service Tribunals Act, 1975, and the Civil Servants Act, which allow for revocation of promotions during the probationary period without notice. The decision reinforced the principles of administrative law and natural justice, ensuring that while procedural fairness is vital, it does not override statutory provisions allowing for administrative discretion. The case illustrates the balance between individual rights and administrative authority, a recurring theme in pu... |
| 2020 SLD 916 = 2020 CLD 748 | W.P. No. 57647 of 2019 , decided on 11.11.2019 | In the landmark case W.P. No. 57647 of 2019, adjudicated by the Lahore High Court on November 11, 2019, Alarabiya Sugar Mills Ltd sought judicial intervention against the Securities and Exchange Commission of Pakistan (SECP) and others. The petitioner aimed to register a charge of a financial institution and associated security documents under the Companies Act, 2017, specifically Sections 100, 105, and 448, aligned with Regulations 4 and 18 of the Companies (General Provisions and Forms) Regulations, 2018. However, the SECP had placed the registration on hold due to concerns raised by the National Accountability Bureau (NAB) under Section 23 of the National Accountability Ordinance, 1999, which cautioned against the transfer of the company's properties and shareholdings amidst ongoing inquiries into the company's directors and shareholders. The petitioner-company argued that the SECP's inaction was hindering its ability to secure critical financing from Bank Alfalah Limited, which wa... |
| 2006 SLD 291, 2006 PTD 715, (2006) 93 TAX 119 | Special Sales Tax Appeal No.200 of 2003 , decided on 17.01.2006 | This case revolves around the interpretation of the Sales Tax Act, 1990, specifically concerning the right of taxpayers to adjust input tax against output tax. The Sindh High Court examined the decisions made by the Customs, Excise and Sales Tax Appellate Tribunal and the implications of the Amnesty Scheme provided under S.R.O. 1349(I)/99. The court found that the tribunal's interpretation allowed the respondent to rightfully claim input tax adjustments despite previous non-registration. The decision emphasizes the importance of understanding tax law provisions and the impact of amnesty schemes on taxpayer rights. The case highlights the critical balance between compliance and the facilitation of tax liabilities, reflecting broader trends in tax law and policy that aim to encourage compliance among businesses. Keywords such as 'Sales Tax Act', 'input tax adjustment', 'amnesty scheme', and 'Sindh High Court' are essential for SEO optimization.... |
| 2004 SLD 580, 2004 CLD 631 | B-226 of 2000 , decided on 24.10.2003 | In the case of National Bank of Pakistan vs. Messrs Shoaib Corporation and Others before the Sindh High Court, the court addressed issues surrounding the recovery of loan amounts under the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001) and the Contract Act (IX of 1872). The core of the case revolved around the application for leave to defend put forth by Defendant No. 3, who contended that the documents associated with the loan had been executed under fraudulent circumstances. The court examined the claims that the bank had colluded with the borrower to mismanage the General Power of Attorney and related documents. This case highlights significant legal principles concerning surety and the liability of guarantors, especially in the context of alleged fraudulent actions. The court's decision to allow the defense reinforces the protection afforded to parties against unjust claims through the legal frameworks established by the relevant ordinances and acts.... |
| 2022 SLD 2141, 2022 MLD 1426 | Writ Petition No. 3159 of 2020 , decided on 04.03.2022 | In this significant case concerning the rights of petitioners against governmental entities, the Islamabad High Court addressed the issue of evidence production in civil trials. The petitioners, Messrs NASEEM COMPANY, contended that their industrial plot was unfairly cancelled by the Capital Development Authority (CDA) due to the latter's failure to develop the area. The court examined the principles of the Qanun-e-Shahadat and the Civil Procedure Code, specifically focusing on the burden of proof and the admissibility of additional evidence. It was determined that the trial court had made a critical error by requiring the petitioners to produce documents that were not in their possession while neglecting the evidential responsibilities of the CDA. This ruling underscores the court's commitment to ensuring justice and the proper handling of public records, reinforcing the notion that public organizations are expected to be transparent and cooperative in legal proceedings. The High Cour... |
| 2019 SLD 651, 2019 SCMR 532 | Civil Petitions Nos. 1191, 1192 and 1193 of 2017 , decided on 12.02.2018 | This case revolves around the jurisdiction of the Securities and Exchange Commission of Pakistan (SECP) and the Insurance Ombudsman regarding insurance claims. The Supreme Court of Pakistan adjudicated on the appeals filed by the SECP against the Lahore High Court's decision that favored various insurance companies in claims disputes. It was determined that the SECP, as an appellate authority, does not have the standing to contest the High Court's ruling, which set aside its directives for insurance companies to settle claims. The Court highlighted that the SECP's role is to review decisions made by the Ombudsman and that aggrieved parties have the right to seek judicial review under Article 199 of the Constitution. The case underscores the importance of due process in insurance claims and the limitations of regulatory bodies in challenging judicial decisions. This ruling is significant for stakeholders in the insurance sector, ensuring that claimants have recourse to the courts when d... |
| 1986 SLD 2269, 1986 PLC 737 | Appeal No. 15 of 1985 , decided on 20.05.1986 | In the case of Wazir Khan vs Mechanised Construction of Pakistan, the Labour Appellate Tribunal of Sindh addressed a dispute regarding the payment of wages under the Payment of Wages Act, 1936. The case arose when Wazir Khan, a former employee, claimed illegal deductions from his gratuity and provident fund following his retirement. The appellant contended that the respondent was a civil servant and thus should seek remedy through the Service Tribunal. However, the Tribunal ruled that, as an employee of a registered factory, Khan was entitled to the protections of the Payment of Wages Act. The decision emphasized the importance of jurisdiction and the applicability of labour laws to employees of private organizations, even if they were previously associated with public sector employment. The final ruling ordered the payment of the claimed amounts, correcting earlier miscalculations made by the learned Authority. This case highlights key issues in labor law, including employee rights to... |
| 2004 SLD 3131, 2004 PLJ 181 | C.P. No. 1188 of 2002 , decided on 02.09.2005 | In the case of Syed Ali Shah Bukhari vs. Chief Secretary, Government of Punjab, Lahore, the Supreme Court of Pakistan dealt with significant issues regarding misconduct within public service. The petitioner, a Deputy District Attorney, was accused of accepting a bribe of Rs. 3,52,000 from an individual connected to a murder case. The court examined the legal framework surrounding the Punjab Removal from Service (Special Powers) Ordinance and the Constitution of Pakistan. Ultimately, the court ruled that the procedural inquiries were appropriately handled and that the penalties imposed did not constitute double jeopardy. This case emphasizes the importance of integrity in public service roles and the legal mechanisms in place to address corruption, thereby reinforcing accountability within government institutions. Keywords: misconduct, corruption, public service, Supreme Court of Pakistan, Punjab Removal from Service Ordinance, legal accountability.... |
| 1972 SLD 412 = (1972) 83 ITR 362 | Criminal Appeal Nos. 210 AND 211 OF 1970 AND 43 AN , decided on 01.06.1971 | In the case of Income Tax Officer v. Joseph, the Kerala High Court addressed the prosecution of office bearers under the Income-tax Act, 1961, specifically sections 276(d) and 276B. The case revolved around allegations of failure to remit tax collected on dividends distributed to shareholders. The court found that the prosecution failed to establish that the accused were principal officers as defined by the law and that the mode of dividend distribution was not compliant with legal requirements. Consequently, the court upheld the acquittal of the accused, emphasizing the necessity for clear evidence that the tax deductions were made and not remitted. The decision underscored the principles of personal liability in tax matters, distinguishing between individual and corporate responsibilities, and reaffirmed protections under constitutional provisions. This ruling has significant implications for corporate governance and tax compliance in India, particularly for managing directors and of... |
| 2008 SLD 1541 = 2008 SCMR 196 | Civil Petition No.577-K of 2006 , decided on 20.12.2006 | In this case, the Supreme Court of Pakistan addressed the issue of bail for Dr. Allah Nawaz A. Qazi, who was accused of involvement in the misappropriation of Zakat funds while serving as Additional Medical Superintendent and a member of the Health Welfare Committee. The court scrutinized the allegations, which involved claims that the petitioner aided another accused in approving payments against fraudulent invoices. The court highlighted that the evidence needed to substantiate the claims had not yet been presented, and the petitioner was not listed as a beneficiary in the alleged fraud. The ruling emphasized the need for a fair assessment of the evidence before determining guilt, ultimately leading to the decision to grant bail. This case underscores the principles of justice and the presumption of innocence until proven guilty. It reflects the legal standards in Pakistan concerning bail, accountability, and the procedural protections afforded to individuals facing serious allegatio... |
| 2013 SLD 2077, 2013 YLR 203 | Criminal Bail Applications Nos. 170 and 458 of 201 , decided on 10.10.2011 | In the case of Criminal Bail Applications Nos. 170 and 458 of 2011 heard by the Sindh High Court, the court addressed the applications for bail for the accused involved in a violent incident against a police officer. The court's ruling emphasized the need for reasonable doubt in the prosecution's case, particularly given the minor nature of the injuries sustained by the police official. The applicants were granted bail based on the principle of consistency with previous decisions and the lack of opposition from the prosecution. This case highlights the legal standards for granting bail in criminal proceedings, particularly in instances involving public servants and the importance of evidentiary support in allegations of violence. Key legal provisions referenced include sections of the Criminal Procedure Code and the Penal Code, which frame the context of the bail applications. The decision reflects ongoing judicial interpretations of bail rights and the balance between public safety an... |
| 2016 SLD 3718, 2016 YLR 1205 | Crl. A. No. 947 of 2010 and Crl. A. No. 135-J of 2 , decided on 27.10.2015 | In the case of Saeeda Gull and others vs. The STATE, the Lahore High Court reviewed the convictions made under the Control of Narcotic Substances Act, 1997. The charges stemmed from the alleged recovery of 20 kilograms of Charas from the appellants. However, the prosecution failed to establish safe custody of the narcotics. The court highlighted several inconsistencies in the testimonies of police witnesses regarding the recovery process. The lack of corroborating evidence regarding the handling of the seized substances and the timeline of events raised significant doubts about the credibility of the prosecution's case. In light of these findings, the court concluded that the conviction could not be upheld, leading to the acquittal of all accused. This case underscores the importance of procedural integrity and the burden of proof on the prosecution in drug-related offenses.... |
| 1985 SLD 2116, 1985 PLC 782 | Revision No. MN-244 of 1984 , decided on 23.02.1985 | The case involves the Labour Appellate Tribunal's decision regarding the dismissal of an employee from the Punjab Road Transport Board. The tribunal found that the charge against the employee, which alleged misconduct for attempting to forge a road test pass, did not constitute actual misconduct since no loss was incurred. The case highlights the importance of due process and the need for proper inquiry before dismissing an employee. The tribunal emphasized that mere attempts without resulting harm do not justify dismissal. This ruling underscores the significance of evidentiary standards in employment law and the protection of employees' rights in disciplinary matters.... |
| 2012 SLD 1541, 2012 SCMR 1093 | Civil Appeals Nos. 773 to 781 of 2010 , decided on 09.05.2012 | The case revolves around the issue of granting Selection Grades to machinists within the Pakistan Aeronautical Complex. The appellants argued that their seniority should be considered on a joint basis across different trades, as per government memos. However, the court upheld the respondent's interpretation that selection was to be trade-wise. The ruling emphasized adherence to established guidelines regarding the criteria for Selection Grades, which had been in place for years. This case highlights the complexities of civil service regulations and the importance of understanding seniority within the context of organizational structures. It serves as a significant reference for future disputes regarding employee promotions and selection criteria in government services.... |
| 2021 SLD 1365, 2021 SCMR 729 | Criminal Petition No. 111 of 2021 , decided on 03.03.2021 | In the landmark case of Criminal Petition No. 111 of 2021, the Supreme Court of Pakistan rendered a pivotal decision on March 3rd, 2021, granting bail to petitioner Sami Ullah. This case, cited as 2021 SLD 1365 and 2021 SCMR 729, revolved around allegations under section 489-B and 489-C of the Penal Code (XLV of 1860), as well as section 497(2) of the Criminal Procedure Code (V of 1898). Initially, the Peshawar High Court had refused bail in relation to FIR No. 968 dated December 28th, 2020, registered at P.S. Mattani, Peshawar. The Supreme Court meticulously reviewed the charges, which involved the possession of forged Pakistani currency notes of 1000 denomination. While the FIR indicated potential violations of section 489-C, the court emphasized that the definitive applicability between sections 489-B and 489-C would be determined at the trial level after comprehensive evidence evaluation. Recognizing the necessity for further inquiry under section 497(2), the Supreme Court converte... |
| 2019 SLD 988, 2019 PLJ 374 | Crl. Misc. No. 188-B of 2019 , decided on 07.02.2019 | This case revolves around the petitioners, Mst. Naseer Bibi and Mst. Naseem Akhtar, who sought pre-arrest bail in connection with FIR No. 466 dated 16.10.2018 under sections 379 and 440 of the Pakistan Penal Code. The Lahore High Court ruled in their favor, highlighting critical aspects of the legal process, including the importance of eyewitness accounts and the need for concrete evidence in theft allegations. The court emphasized the lack of direct evidence against the petitioners and acknowledged their cooperation with the investigation. This case serves as a significant reference in understanding the nuances of pre-arrest bail in criminal proceedings, particularly in cases where the evidence is circumstantial and the allegations are vague. Key legal principles from the Criminal Procedure Code and the Pakistan Penal Code are involved, making this case a notable example for future references in similar legal contexts. It stresses the judicial consideration of the rights of the accuse... |
| 2007 SLD 122, 2007 PTD 1946, 2007 PTR 264 | Income Tax Case No. 43 of 1996 , decided on 16.05.2007 | In the case of Messrs CYNAMID (PAKISTAN) LTD. against the Commissioner of Income Tax, Companies-II, Karachi, the Sindh High Court addressed the applicability of Section 79 of the Income Tax Ordinance, 1979. The applicant's contention was based on the assertion that the purchases made were valid and should not be subjected to additional assessment under the said section. The High Court found that the respondent had followed the due process, and the Tribunal's decision was based on the correct interpretation of the law. The case emphasizes the importance of substantiating claims in tax assessments and the necessity of adhering to established legal procedures. Keywords such as 'Income Tax Ordinance', 'Sindh High Court', 'Income Tax Assessment', and 'Judicial Review' are critical for understanding the implications of this ruling in tax law.... |
| 1993 SLD 1801, 1993 CLC 988 | Not Applicable , decided on 01.01.1993 | This case revolves around the cancellation of an allotment of evacuee land in Bagh Town, which was contested by Kh. Mehtab Din after decades. The Supreme Court of Azad Jammu and Kashmir upheld the lower court's decision, emphasizing adherence to procedural timelines in legal appeals. The ruling clarifies that even claims regarding void orders must be pursued within reasonable timeframes. Legal practitioners and individuals involved in property disputes should note the implications of this case, particularly concerning the importance of prompt action in challenging administrative decisions. The case highlights key legal principles including the limitation period for appeals, the concept of void orders, and the principle of laches, making it a significant reference point for future cases in similar contexts.... |
| 2018 SLD 2523, 2018 PTD 2461 | Customs Appeal No. K-1495 of 2016 , decided on 22.03.2017 | In the case of Customs Appeal No. K-1495 of 2016, the Customs Appellate Tribunal addressed the misdeclaration of goods imported by Messrs Dogar Traders. The appeal arose from an order by the Additional Collector of Customs, which determined that the goods were misclassified, leading to confiscation and penalties. The Tribunal evaluated the evidence presented, including examination reports that indicated the goods did not qualify as 'submersible pumps' as claimed by the importer. The Tribunal highlighted the lack of mens rea in the accusations against the importer, ultimately finding the penalties imposed to be excessive and unwarranted. This case emphasizes the importance of accurate classification under the Customs Act, 1969, and the legal principles surrounding misdeclaration. The decision underscores the need for clear evidence to substantiate claims of misdeclaration and the appropriate application of penalties in customs cases.... |
| 2007 SLD 1069, (2007) 289 ITR 406 | ... | |
| 2007 SLD 1463, 2007 SCMR 1690 | Civil Appeal No.2046 of 2006 , decided on 05.06.2007 | In the landmark case of Civil Appeal No.2046 of 2006, adjudicated by the Supreme Court of Pakistan on June 5, 2007, the judiciary addressed critical aspects of Islamic inheritance law, focusing on uterine relations and the principle that 'nearest in degree excludes the remoter.' The case involved Muhammad Din and others as petitioners contending over the inheritance of property left by the deceased, Haji Ahmad, son of Noor Alam, who died unmarried. The Supreme Court upheld the High Court's decision to allocate shares based on the propositus's closest kin, specifically recognizing the uterine brothers and sisters as nearer in degree to the deceased, thereby entitling them to a 2/6 share of the residuary estate. This judgment underscores the nuanced interpretation of familial relationships within inheritance law, ensuring equitable distribution in alignment with Islamic legal principles. The court meticulously examined the familial pedigree, acknowledging that despite the presence of mul... |
| 2019 SLD 2219, 2019 PCRLJ 1491 | Criminal Appeal No. 99099 of 2017 , decided on 14.05.2019 | This case revolves around the convictions under the Control of Narcotics Substances Act, 1997, where the appellants were accused of possessing narcotics without proper legal procedures being followed during recovery. The Lahore High Court emphasized the importance of safe custody and proper transmission of narcotics samples as critical elements for a successful prosecution. The court pointed out that the prosecution failed to demonstrate that the evidence was handled according to legal requirements, leading to the appeal's success. This case highlights the legal intricacies involved in narcotics cases and the necessity of adhering to procedural laws to ensure justice. The judgment serves as a precedent for similar cases, reinforcing the need for strict compliance with legal standards in drug-related prosecutions.... |
| 2002 SLD 1051, 2002 PCRLJ 1972 | 1108 of 1999 | In the landmark decision of Criminal Appeal No. 1108 of 1999, heard on 19th March 2002 by the Lahore High Court, Neimat Ullah Khan was acquitted of the more severe sentence initially imposed by the trial court. The case revolved around charges under sections 302 and 34 of the Penal Code (XLV of 1860), pertaining to murder and related offenses. Neimat Ullah Khan, the appellant, contested the death sentence awarded by the Special Judge, S.T.A. Court No.1, Mianwali, arguing that he was a minor at the time of the incident and the prosecution failed to conclusively establish a motive. The affidavit presented by the prosecution included evidence from eye witnesses and medical reports that supported the occurrence of the crime and its circumstances. However, during the appeal, significant attention was given to the appellant's age, with Neimat claiming he was 17 years and 4 months old during the offense, supported by his birth certificate, although disputed by the prosecution who alleged the ... |
| 1990 SLD 407, 1990 PLD 972 | Civil Appeals Nos.211 to 216 of 1986 , decided on 21.06.1990 | In the landmark case of Civil Appeals Nos.211 to 216 of 1986, adjudicated by the Supreme Court of Pakistan on June 21, 1990, the court delved into complex issues surrounding property pre-emption under the Punjab Pre-emption Act, 1913, and the Constitution of Pakistan, 1973. The appellants, Amir Abdullah Khan and his legal heirs, contested against Col. Muhammad Attaullah Khan, challenging the partial pre-emption of property sold via a registered sale-deed dated April 29, 1943. The core of the dispute revolved around whether the pre-emption decree, which granted the appellants' rights over a portion of the property, sufficiently covered the entire estate as outlined in the sale deed, or if the omission of certain sections, specifically the Adna Malkiat of 636 Kanals 1 Marla, rendered the decree partial and thus unfavorable to the appellants. The Supreme Court meticulously analyzed multiple facets of the case, including the validity of the pre-emption decree, the interpretation of legal ... |
| 1995 SLD 691, 1995 SCMR 782 | Civil Petition No. 203 of 1980 , decided on 01.03.1980 | This case revolves around the termination of a workman from Lawrancepur Woollen and Textile Mills Ltd. for alleged misconduct. The workman had addressed grievances regarding his transfer, claiming it was a pretext for termination. The Supreme Court was tasked with evaluating whether the worker's letters constituted misconduct under the relevant laws. The Court found that the worker's expression of grievances was not inherently subversive and emphasized the importance of addressing employee concerns appropriately. This ruling highlights the balance between maintaining workplace discipline and allowing workers to voice legitimate grievances. The case is significant in labor law, particularly regarding employee rights and management responsibilities in Pakistan.... |
| 2024 SLD 3608 | Const. P. 5577/2023 , decided on 23.07.2024 | In the case of SICPA Inks Pakistan Pvt Ltd vs. Federal of Pakistan, the Sindh High Court addressed significant issues surrounding the Income Tax Ordinance, 2001, specifically sections 147 and 147(6). The case revolved around the interpretation of tax obligations and the rights of the petitioners under the law. The court's decision shed light on the legal standards that govern tax assessments, compliance requirements, and the rights of entities involved in tax disputes. The ruling not only clarified legal ambiguities but also reinforced the principles of fairness and justice in taxation. This case is expected to have a lasting impact on future tax-related litigations, serving as a crucial reference point for lawyers, advocates, and tax professionals navigating the complexities of tax law in Pakistan. The decision is particularly relevant in today's context, where tax compliance and legal accountability are paramount for businesses operating in the region. Keywords such as 'Income Tax Or... |
| 1979 SLD 1176, (1979) 119 ITR 292 | , decided on 07.02.1979 | In the landmark 1979 case adjudicated by the Bombay High Court, CHANDURKAR, J examined whether the Rs. 62,977 expenditure claimed by Ballimal Nawalkishore as revenue expenditure was legitimately deductible under section 10(2)(xv) of the Indian Income-tax Act, 1922. The core issue revolved around the nature of the expenditures incurred during the renovation and conversion of a building originally purchased as a ginning factory in 1937 for Rs. 17,871 into a cinema theatre by 1945. Between October 1960 and March 1961, extensive repairs and renovations were undertaken, including the purchase of machinery, installation of new furniture, upgrade of sanitary and electrical fittings, and substantial structural modifications. These renovations totaled Rs. 62,977, which the assessee claimed as revenue expenditure, arguing that the funds were used exclusively for the maintenance and efficient operation of the business. However, the Income Tax Officer (ITO) and the Assistant Accounts Commissioner... |
| 1984 SLD 821, 1984 SCMR 1205 | Civil Petition Nos. 922, 931 to 934 and 944 of 198 , decided on 29.01.1984 | This case involves multiple civil petitions consolidated for decision regarding the allocation of state land reserved for resettlement of persons displaced by the installation of an Atomic Energy Plant. The Supreme Court of Pakistan addressed the legality of a government memorandum that modified land reservations. The petitioners, holding temporary leases, contested the government's decision, fearing loss of rights to purchase proprietary interest in the land. The court determined that the modifications were within the government's authority and dismissed the petitions, emphasizing that the lease agreements contained conditions that allowed the government to reclaim land as needed. This case highlights issues of property rights, state authority, and the legal framework surrounding land allocation in Pakistan.... |
| 2021 SLD 1026, 2021 PLC 59 | I.C.A. No. 209 of 2020 , decided on 01.10.2020 | In the landmark case of Nestle Pakistan Limited versus The Registrar Trade Unions and Others (I.C.A. No. 209 of 2020), adjudicated by the Islamabad High Court on October 1, 2020, the court addressed critical issues regarding the registration and cancellation of trade unions under the Industrial Relations Act, 2012. Nestle Pakistan Limited sought the cancellation of the registration of respondent No.2, Mohib Employees Union, arguing that the union did not meet the membership requirements stipulated by Section 8(2)(b) of the Act, which mandates that a trade union must represent at least one-fifth of the total number of workmen employed in an establishment when multiple unions are present. The appellant asserted that with more than five registered trade unions in their establishment, respondent No.2's membership could not possibly fulfill the one-fifth requirement, thereby rendering its registration invalid. The court meticulously examined the procedural aspects and the substantive requi... |
| 1973 SLD 412 = (1973) 89 ITR 148 | IT REFERENCE No. 174 OF 1968 , decided on 06.11.1971 | This case deals with the interpretation of Section 40(b) of the Income-tax Act, 1961, concerning the disallowance of business expenses related to gifts made by partners to their spouses. The Allahabad High Court, through the judgment delivered by Justices R.S. Pathak and Hari Swarup, clarified that the validity of a gift is independent of the business nature of the partnership firm. In this case, Phool Chand, a partner, made a gift of Rs. 1,00,000 to his wife, which was recorded in the firm's books as interest. The Income-tax Officer initially disallowed this claim, asserting the gift was invalid. However, the court found that the partner had adequate funds to support the gift, thereby validating it. This decision has significant implications for tax law, particularly concerning the treatment of gifts between family members in business contexts. It highlights the importance of proper documentation and the need for tax authorities to recognize valid gifts irrespective of the business na... |
| 2015 SLD 2900 = 2015 CLD 1644 | R.F.A. No. 395 of 2005 , decided on 10.03.2015 | This case involves multiple appeals concerning the jurisdiction of banking courts in Pakistan regarding loans advanced by banks operating in foreign territories. The Lahore High Court addressed the legality of contracts executed outside Pakistan and the applicability of local laws to such agreements. The court specifically examined the definitions and provisions of the Financial Institutions (Recovery of Finances) Ordinance, the Contract Act, and the Banking Companies Ordinance to determine whether the plaintiff bank could file suits for recovery of finances in Pakistan. The ruling emphasized that any banking institution seeking to enforce a contract must establish its status as a financial institution under Pakistani law, particularly when the transaction occurs outside the country. The decision illustrates the complexities of international banking and the legal ramifications of jurisdiction in financial disputes, highlighting the necessity for banks to adhere to both domestic and int... |
| 2016 SLD 418 | STA No. 91/LB/2012 , decided on 25.04.2016 | This case revolves around the appeal against a sales tax assessment made by the Revenue department concerning M/s Zohaib Foods (Pvt.) Limited. The main issue was the claim for input tax adjustments on invoices from blacklisted suppliers, which was deemed inadmissible under the Sales Tax Act, 1990. The tribunal's ruling emphasized the importance of adhering to tax regulations and the consequences of non-compliance. Despite the rejection of the appeal, the tribunal acknowledged the appellant's proactive steps in making substantial payments prior to the show cause notice, leading to a reduction in penalties. This case highlights the ongoing challenges faced by businesses in navigating tax laws and the implications of supplier compliance on tax claims. It serves as a reminder of the critical nature of due diligence in tax matters and the potential for penalties when legal standards are not met.... |
| 2021 SLD 2577, 2021 PCRLJ 1582 | Criminal M.B. No. 17-B of 2021 , decided on 04.02.2021 | In the case of NAUMAN KHAN vs THE STATE AND 2 OTHERS, adjudicated by the Peshawar High Court on February 4th, 2021, the petitioner, Nauman Khan, sought post-arrest bail under Criminal M.B. No. 17-B of 2021. The case revolved around an altercation outside a barber shop in Bannu City, where Nauman Khan, a rickshaw driver, was involved in a dispute over parking his rickshaw. The confrontation escalated, resulting in firearm injuries to both parties. The court reviewed the conflicting accounts, emphasizing the necessity of determining the aggressor and the aggressed through further inquiry. Citing relevant laws such as the Criminal Procedure Code, Penal Code, and Khyber Pakhtunkhwa Arms Act, the court referenced precedents like Shoaib Mehmood Butt v. Iftikhar-ul-Haq and Zaigham Ashraf v. The State to substantiate the decision to grant bail. The judgment underscored the importance of judicial discretion in bail matters, ensuring that the liberty of the accused is not curtailed without subst... |
| 2016 SLD 1781, 2016 SCAJK 6 | Civil Appeal No. 7 of 2016 , decided on 09.02.2016 | This case involves the appointment of the Chief Election Commissioner in Azad Jammu and Kashmir and the legal challenges surrounding the process. The Supreme Court emphasized the importance of following constitutional provisions for such appointments. The court ruled that the President must act on the advice of the Azad Jammu and Kashmir Council as stipulated in Section 50 of the Azad Jammu & Kashmir Interim Constitution Act, 1974. The case highlighted issues related to the legality of appointments made under Ordinance XIX of 2015, particularly concerning the role of the Acting Chief Election Commissioner. The court's decision reinforces the principle of adherence to constitutional processes in the appointment of key electoral officials, ensuring the independence and integrity of the electoral commission. Keywords: Chief Election Commissioner, Azad Jammu and Kashmir, constitutional law, electoral process, legal challenges, judicial review.... |
| 2011 SLD 1250, 2011 YLR 1595 | Criminal Revision No. 304 of 2010 , decided on 25.11.2010 | In the landmark case of Raja Muhammad Azram versus MST. Jamila Banaras and another, the Lahore High Court delivered a pivotal decision on November 25, 2010, affirming the lower court's conviction under the Muslim Family Laws Ordinance, 1961. This case centers around the critical issue of polygamy without proper authorization, a matter of significant legal and social relevance in contemporary society. Raja Muhammad Azram was initially convicted for contracting a second marriage without obtaining the mandatory written permission from the Arbitration Council, as stipulated in section 6(1)(5) of the aforementioned ordinance. The case underscores the stringent legal frameworks governing marital practices and the judiciary's role in upholding these laws to maintain societal order and protect individual rights. During the trial, compelling evidence was presented by the prosecution, including testimonies from Jamila Banaras, the first wife, and supporting witnesses Raja Muhammad Banaras and N... |
| 2013 SLD 433 = 2013 PDS 1806 | S.T.A. No.152/LB/2013 , decided on 05.03.2013 | In the case of S.T.A. No.152/LB/2013, the Appellate Tribunal Inland Revenue adjudicated on issues related to the non-filing of Sales Tax and Federal Excise returns by the appellant for seven consecutive months from July 2012 to January 2013. This case is significant as it highlights the legal implications of failing to comply with tax regulations under the Sales Tax Act, 1990 and the Federal Excise Act, 2005. The Tribunal emphasized the importance of timely tax filings and the consequences of non-compliance, including the appointment of revenue officers to monitor production and sales. The decision reinforces the obligations of registered persons under tax law and serves as a precedent for similar cases of tax evasion. The Tribunal's ruling aligns with previous judgments, thereby ensuring consistency in the application of tax laws. This case underscores the necessity for businesses to maintain accurate tax records and comply with statutory requirements to avoid legal repercussions.... |
| 2004 SLD 2304 = (2004) 268 ITR 128 | ITA NO. 39 OF 2004 , decided on 18.05.2004 | This case revolves around the application of section 263 of the Income-tax Act, 1961, specifically concerning the revision of orders that are prejudicial to the interest of revenue. The case highlights the importance of the Assessing Officer's discretion in allowing deductions under section 80HHC, which pertains to profits from exports. The Punjab and Haryana High Court emphasized that a view taken by the Assessing Officer is not erroneous simply because it results in a loss of revenue, provided that the view is legally sustainable. The decision of the Tribunal was deemed justified as the computation of deductions was in line with previous Tribunal decisions, showcasing the judicial principle that two permissible views do not warrant revision under section 263. The case reflects on the balance between the authority of the Commissioner and the Assessing Officer's discretion, thereby providing clarity on the jurisdictional limits of the Commissioner in revising assessments.... |
| 1989 SLD 967 = 1989 PTD 688 | Civil Appeals Nos. 740 to 743 of 1975 , decided on 09.05.1988 | In the landmark case of Commissioner of Wealth Tax, Bhopal vs. Abdul Hussain Mulla Muhammad Ali by Legal Heirs, the Supreme Court of India addressed critical issues surrounding the inclusion of a loan in the net wealth of an individual under the Wealth Tax Act, 1957. The case revolved around the interpretation of the term 'Quaraz-e-Hasana', a concept in Islamic finance that denotes a benevolent loan without repayment obligations. The appellant, the Commissioner of Wealth Tax, contested the exclusion of a Rs. 4,00,000 loan from the assessee's wealth, claiming that it should be taxable. The court highlighted the necessity of establishing legal obligations in financial transactions, especially when large sums are involved. The decision underscored the importance of clear legal definitions in financial dealings and the implications of personal laws on taxation. By ruling in favor of the revenue, the court set a precedent that reinforces the requirement for legal clarity in financial transa... |
| 2004 SLD 3559, 2004 PLJ 1559 | W.P. No. 1559 of 2003 , decided on 19.04.2004 | In the case of Karam Din vs. ADJ Alipur, the Lahore High Court examined the legal principles surrounding the relationship between landlord and tenant under Article 199 of the Constitution of Pakistan. The case arose from a dispute where the respondent claimed that the petitioner was his tenant and sought ejectment. The court scrutinized the evidence and found that the respondent failed to establish the existence of a landlord-tenant relationship. The ruling highlighted the importance of proper legal procedures in eviction cases and underscored that without conclusive evidence, such as tenancy agreements or proof of rent payments, the court cannot favor the landlord's claim. This case serves as a significant reference for similar landlord-tenant disputes, emphasizing the necessity of clear and convincing evidence in establishing tenancy. The decision also reflects the court's commitment to uphold due process and protect individuals from unlawful dispossession, reinforcing tenants' right... |
| 1978 SLD 519 = (1978) 112 ITR 503 | F.M.A. No. 1079 of 1965, F.M.A. No. 1080 of 1965 | In the landmark case adjudicated by the Calcutta High Court, appeals numbered F.M.A. No. 1079 of 1965 and F.M.A. No. 1080 of 1965 were meticulously examined. The core issue revolved around the applicability and legality of penalty notices issued under sections 271 and 274 of the Income-tax Act, 1961, pertaining to the assessment year 1964-65. The petitioner, Becker Gray & Co. [1930] Ltd., contested the issuance of penalty notices by the Income Tax Officer (ITO), alleging that the notices were issued without adequate satisfaction or proper recording of the ITO's findings. The court delved into the procedural aspects, emphasizing that the ITO must be prima facie satisfied regarding the conditions stipulated in the Act before issuing any penalty notices. However, it clarified that this satisfaction does not necessitate a written record in every instance. The assessment order revealed significant additions to the appellant's income, such as excess commissions and concealed profits, which ... |
| 1961 SLD 323, 1961 PLD 605 | Civil Appeal No. 45 of 1961 , decided on 31.10.1961 | This case revolves around the legal status of an Assistant Stores Officer at a military establishment and whether he is considered a member of the Civil Service of the Federation under the Constitution of Pakistan. The Supreme Court examined the implications of the Civil Services (Classification, Control and Appeal) Rules and the Constitution regarding civil service protections. The case highlights the intersection of military and civilian roles within government service, and the protections available to civil servants against arbitrary dismissal. It is significant for understanding civil service classifications and rights in Pakistan, making it relevant to ongoing discussions about government employment laws and employee rights. The ruling reinforces the need for clarity in the classification of positions within the defense sector and their treatment under civil service regulations. This case is essential for legal professionals and civil servants alike as it sets a precedent for simi... |
| 1989 SLD 2196, (1989) 176 ITR 232 | D-2741 of 2016 , decided on 01.01.1989 | This case revolves around the interpretation of the Wealth-tax Act, 1957, particularly the chargeability of additional wealth-tax for assessment years 1971-72 to 1976-77. The case involves a partner in a firm who contested the levy of additional wealth-tax on immovable properties used for business. The court affirmed the principle that the business of a firm is considered the business of its partners, thereby excluding certain assets from additional wealth-tax. The judgment highlights the importance of understanding the relationship between partners and the firm in tax assessments, making it a significant case in tax law. Keywords include Wealth-tax, Income-tax, business income, tax assessment, and partnership.... |
| 2018 SLD 2641, 2018 PLD 258 | I.C.A. No. 359 of 2016 in W.P. No. 1611 of 2016 , decided on 17.05.2018 | This case involves the extradition of Muhammad Shahid from Pakistan to the United Kingdom, where he is accused of serious offenses, including the murder of eight individuals. The Islamabad High Court ruled on the legality of the extradition proceedings under the Extradition Act, 1972. The court found that the Enquiry Magistrate had established a prima facie case based on the evidence presented, including eyewitness statements and confessions. The court highlighted that despite the lack of an extradition treaty, the legal framework allows for extradition under specific conditions. The ruling emphasizes the importance of adhering to legal requirements in extradition cases and reflects on the balance between individual rights and international legal obligations. The decision is significant for its implications on future extradition requests and the interpretation of legal standards in such matters.... |
| 2023 SLD 411, 2023 PLC 251 | Writ Petition No.1466 of 2021 , decided on 16.09.2022 | In the landmark case of Writ Petition No.1466 of 2021, adjudicated by the Islamabad High Court on September 16, 2022, Zahhid Rashid challenged his supersession in the Central Selection Board's (C.S.B.) recommendations for promotion to BPS-20. The case delved deep into the procedural fairness and constitutional legitimacy of the C.S.B.'s actions under the Constitution of Pakistan, 1973, specifically Section 199, and the Civil Servants Promotion (BPS-18 to BPS-21) Rules, 2019. The petitioner, despite strong Performance Evaluation Reports (P.E.R.s) indicating high integrity and performance, faced repeated supersession influenced by alleged discretionary biases and pending disciplinary proceedings, which were repeatedly set aside by the Federal Service Tribunal (F.S.T.). The court meticulously analyzed the legal precedents, emphasizing that mere pendency of disciplinary inquiries cannot be a legitimate reason to deny promotion, referencing pivotal cases like Ziaul Hassan v. Naseem Chaudhar... |
| 1996 SLD 1314, 1996 CLC 1636 | Intra-Court Appeal No.366 of 1981 , decided on 15.10.1995 | The case revolves around the dispute regarding the disconnection of electricity supply to Pattoki Ice Factory due to alleged non-payment of dues amounting to Rs. 1,57,562.51. The appellants contended that following the dissolution of the partnership, their liability for the electricity consumed at a different factory should not extend to the Pattoki Ice Factory. The Lahore High Court, presided by Judges Malik Muhammad Qayyum and Raja Muhammad Sabir, highlighted the necessity for strict adherence to the provisions of the Electricity Act, particularly Section 24, which mandates the issuance of a notice prior to disconnection. The court concluded that the lack of such notice rendered the disconnection invalid and emphasized the importance of consumer rights in electricity service regulations. This case underscores the legal protections afforded to consumers and the obligations of service providers to comply with statutory requirements. Keywords: Electricity Act, consumer rights, legal com... |
| 1995 SLD 1062, 1995 CLC 946 | First Appeal from Order No. 137 of 1994 , decided on 22.11.1994 | In this case, the Lahore High Court addressed the appeal stemming from an application under Order 9, Rule 13 of the Civil Procedure Code, which sought to set aside an ex parte decree. The court highlighted the importance of the defendants' knowledge about the ongoing litigation, noting that their failure to respond despite being aware of the proceedings justified the trial court's decision. The ruling reaffirmed that an application for setting aside an ex parte decree cannot be summarily rejected if the defendants can demonstrate they were not served properly; however, this was not applicable in this instance due to the defendants' clear awareness. The case draws on previous judgments to establish a precedent regarding the necessity of presence and participation in civil proceedings when knowledge of the case is established. Key legal principles from the Civil Procedure Code were cited, reinforcing the court's stance on the matter and ensuring that the integrity of the legal process is... |
| 2013 SLD 2243, 2013 PLD 405 | Writ Petition No. 3053 of 2012 , decided on 23.10.2012 | In the landmark case of Writ Petition No. 3053 of 2012, adjudicated by the Lahore High Court on October 23, 2012, the court addressed significant issues concerning the electoral procedures of the Pakistan Olympic Association (POA). The petitioner, Nadeem Aftab Sindhu, along with Munawar-us-Salam and Usman Akram Sahi, challenged the legitimacy of the POA's election process which concluded on February 4, 2012. The core of the dispute revolved around the POA's deviation from its established Election Rules, specifically the abandonment of secret ballots in favor of a show of hands method for electing office bearers, excluding the President. The petitioner argued that this deviation undermined the democratic foundations of the POA and violated the principles enshrined in the Constitution of Pakistan Olympic Association, 1973, particularly sections IV(2), IV(5), IV(9), and IV(17). Additionally, the court examined the Constitution of Pakistan, 1973, referencing sections 199 and 199(5), which... |
| 2001 SLD 1916, 2001 PLC 634 | Writ Petition No. 16811 of 1999 , decided on 04.12.2001 | In the landmark case of Writ Petition No. 16811 of 1999 heard by the Lahore High Court on December 4, 2000, petitioner Muzaffar Hussain, Principal of the Government Weaving and Finishing Institute in Shahdarah, Lahore, challenged the Punjab Public Service Commission's (P.P.S.C.) appointment procedures. Citing Articles 27 and 199 of the Constitution of Pakistan (1973), the petition argued against alleged discrimination in civil service appointments based on residence or place of birth. The court, presided over by Justices Khalil-ur-Rehman Ramday and Karamat Nazir Bhandari, concluded that the constitutional provisions for reserving posts were merely enabling and not mandatory, thereby denying the petitioner's request for special reservations. The decision emphasized the discretionary power of authorities in the appointment process and dismissed the petition, highlighting the lack of legal grounds for enforcing mandatory quotas. This judgment underscores the balance between constitutional... |
| 1988 SLD 499, 1988 PLC 176 | Writ Petition No. 3567 of 1985 , decided on 15.12.1987 | In the landmark case of RAKO PHARMACAL LTD. versus Dr. MUNIR MUGHAL, adjudicated by the Lahore High Court on December 15, 1987, the court delved into the jurisdictional boundaries between the West Pakistan Shops and Establishment Ordinance of 1969 and the Factories Act of 1934. The petitioner, RAKO PHARMACAL LTD., a factory registered under the Factories Act, challenged the applicability of the Shops and Establishment Ordinance to its operations. Imtiaz Ahmad Taj, the respondent, sought unpaid dues and compensation under Section 12(2) of the Ordinance, which pertains to the payment of delayed or withheld wages. The Authority initially dismissed the petition, citing lack of jurisdiction due to the petitioner being classified as a factory. However, the Additional District Judge overturned this decision, recognizing Imtiaz Ahmad Taj as an employee under the Ordinance and awarding him compensation. The Lahore High Court ultimately affirmed the Authority's original stance, emphasizing that ... |
| 2010 SLD 3145, 2010 PLC 776 | Civil Appeal No. 1676 of 2003 , decided on 26.01.2010 | This case revolves around the appeal filed against the judgment of the Punjab Subordinate Judiciary Service Tribunal, which had reinstated Mr. Muhammad Naveed Hashmi, a civil judge, after he was dismissed on allegations of corruption. The Supreme Court scrutinized the evidence presented during the inquiry proceedings and highlighted that the prosecution had failed to provide sufficient proof to substantiate the claims of persistent corruption. The court noted that the Annual Confidential Reports were silent on any adverse remarks against the judicial officer. The decision emphasizes the importance of credible evidence in cases involving corruption allegations, particularly against judicial officers. The ruling reinforces the legal principle that accusations must be backed by solid proof, and mere allegations or hearsay are insufficient for disciplinary actions. The judgment serves as a critical reference for future cases dealing with corruption in the civil service and underscores the ... |
| 2009 SLD 2330, (2009) 309 ITR 356 | AAR No. 752 OF 2007 , decided on 29.01.2009 | In the case of Cholamandalam MS General Insurance Co. Ltd. versus Hyundai Marine & Fire Insurance Co. Ltd., Korea, the Authority for Advance Rulings in New Delhi analyzed the tax implications of a Secondment Agreement under the Income-tax Act, 1961 and the Double Taxation Avoidance Agreement (DTAA) between India and Korea. The agreement involved the secondment of an employee from HMFICL to Cholamandalam MS General Insurance for two years, during which the applicant reimbursed part of the secondee’s salary and benefits. The central issue was whether these payments constituted 'Fees for Technical Services' (FTS) subject to withholding tax under Section 195 of the Income-tax Act, 1961. The Authority examined the definitions under Section 9(1)(vii) and Article 13.4 of the DTAA, determining that the payments were part reimbursements of the secondee's compensation rather than fees for technical services. The mutual benefits and specific terms of the agreement, such as non-compete clauses and... |
| 1986 SLD 1103, 1986 PLD 146 | Criminal Appeals Nos. 51-K and 52-K of 1983 , decided on 07.01.1986 | This case revolves around the conviction of Khushi Muhammad, alias Natho, for attempted murder under section 307 of the Penal Code, as well as illegal possession of a firearm under the Arms Ordinance. The incident occurred on March 30, 1980, when the appellant shot at Abdul Sattar, who was promptly assisted by witnesses in apprehending him. The evidence included consistent ocular testimony from the complainant and medical verification of the injuries sustained by the victim. The Supreme Court highlighted the importance of reliable witness accounts and the corroboration of evidence, leading to the decision to uphold the conviction under the Penal Code. However, the conviction for the possession of an unlicensed firearm was dismissed due to insufficient evidence regarding the recovery of the weapon, reiterating that findings from one case cannot be indiscriminately applied to another. This case underscores critical legal principles regarding evidence, witness credibility, and the standar... |
| 2013 SLD 5, 2013 PTD 1 | I.T.R.A. No.657 and C.M. No.728 of 2010 , decided on 05.09.2012 | In the case of I.T.R.A. No.657 and C.M. No.728 of 2010, the Sindh High Court addressed the matter of income tax concerning a non-resident company, Messrs Centre for Management Sciences, located in Karachi, Pakistan. The core issue revolved around whether the income received by the company constituted taxable business profits under the Income Tax Ordinance, 2001, specifically in relation to sections 2(41)(d) and 152. The court examined the implications of the United Kingdom/Pakistan Double Taxation Convention, which provides exemptions for profits that do not arise from a permanent establishment in Pakistan. The findings emphasized that the company was a resident of the UK and did not maintain a permanent establishment in Pakistan, thus affirming the tax exemption. The decision underscored the importance of international tax treaties in determining tax liabilities for non-resident entities, highlighting a significant aspect of cross-border taxation and compliance. This ruling is crucial... |
| 1981 SLD 2012, (1981) 132 ITR 197 | In the landmark case of Commissioner of Income Tax v. Oswal Woollen Mills Ltd., adjudicated by the Punjab and Haryana High Court in 1981, pivotal decisions were made concerning the interpretation of reserves under the Super Profits Tax Act, 1963. The crux of the case revolved around whether specific financial transfers by Oswal Woollen Mills Ltd. could be classified as 'reserves' for the purpose of capital computation under Rule 1 of the Second Schedule. The company had transferred Rs. 8,00,000 and Rs. 3,00,000 to reserve accounts in different fiscal years, challenging the Income Tax Officer's (ITO) disallowance of these amounts as valid reserves. The court meticulously analyzed the statutory provisions of the Super Profits Tax Act, 1963, and the Companies Act, 1956, particularly scrutinizing Sections 85 and 87, which delineate the board's authority to create reserves. The High Court overturned the Tribunal's stance on the Rs. 8,00,000 reserve, favoring the assessee's position that boa... | |
| 2010 SLD 816, 2010 PLJ 83 | Crl. Appeal No. 474 of 2001 and M.R. No. 479 of 20 , decided on 07.10.2008 | In the landmark case of Zulfiqar versus the State, adjudicated by the Lahore High Court on October 7, 2008, the court delved deep into the intricacies of criminal jurisprudence under the Pakistan Penal Code, 1860, specifically Section 302(b), which pertains to murder. The case revolved around the appellant, Zulfiqar, who was initially convicted and sentenced to death for the murder of Muhammad Arif. However, upon appeal, several pivotal aspects came under scrutiny, ultimately leading to the acquittal of the appellant. The crux of the matter lay in the events of February 11, 1993, when Zulfiqar and his co-accused were implicated in the assault and subsequent death of Muhammad Arif and the injury of Muhammad Bashir. The prosecution's case hinged on eyewitness testimonies and forensic evidence, including the examination of weapons used in the crime. However, the defense presented a robust counter-narrative, asserting that the appellant acted in self-defense after facing imminent threat a... |
| 1994 SLD 425, 1994 PLD 879 | Jail Petition No.45 of 1992 , decided on 31.07.1994 | In the landmark case of Jail Petition No.45 of 1992, the Supreme Court of Pakistan delivered a pivotal decision on July 31, 1994, addressing the appeal filed by Ashiq Hussain alias Muhammad Ashraf against his conviction under Section 302 of the Penal Code (XLV of 1860) for the murder of Khalid Hussain. The case originated from a dispute over the construction of a boundary wall on disputed land in Okara, where the petitioner allegedly fired two shots resulting in the death of Khalid Hussain. The initial judgment by the Lahore High Court on January 22, 1992, upheld the conviction and the sentence of death imposed by the Sessions Judge of Okara on June 28, 1989. The Supreme Court meticulously examined the prosecution and defense evidence presented. The petitioner contended that he was not present at the scene during the incident and that his name was erroneously listed instead of his brother, Liaqat Ali, who was involved in the land dispute. However, the defense failed to provide substan... |
| 2004 SLD 2856, 2004 PCRLJ 90 | Criminal Bail Application No. 337 of 2003 , decided on 26.06.2003 | This case involves the Sindh High Court's decision to grant bail to the applicants who had been under trial for an extended period without any witness testimonies. The court highlighted the significant delay in the trial process, attributing the cause of this delay to the prosecution rather than the applicants. The applicants' counsel argued that the charges were baseless and rooted in enmity, which the court supported through legal precedents. The decision emphasizes the importance of timely justice and the rights of accused individuals, particularly in cases of prolonged detention. This ruling may have implications for future bail applications in similar circumstances, reinforcing the principle that accused persons should not suffer undue hardship due to delays in the judicial process. Keywords: bail application, Sindh High Court, Criminal Procedure Code, justice, trial delay, legal rights.... |
| 2003 SLD 3706 = (2003) 262 ITR 375 | In the landmark case involving Sakthi Textiles Ltd., the Madras High Court addressed critical issues concerning the classification of business expenditures under the Income-tax Act, 1961. This case is pivotal for understanding the nuances of allowable revenue expenditures versus capital expenditures. The court found that costs related to the installation of overhead cleaners, speed frames, and humidification plants were legitimate revenue expenditures aimed at enhancing workplace safety and efficiency. Conversely, the installation of new blow room machinery was ruled as capital expenditure. This distinction is essential for businesses aiming to optimize tax deductions, and the case serves as a significant reference for tax professionals and legal practitioners in the field of corporate taxation. The ruling underscores the importance of the purpose behind expenditures and their classification for tax purposes, making it a key case for understanding business deductions in income tax law.... | |
| 2006 SLD 87, 2006 PTD 1225, (2006) 93 TAX 152 | I.T.As. Nos. 176/IB to 178/IB of 2001-2002 , decided on 17.02.2005 | This case revolves around the Income Tax Appellate Tribunal's decision on appeals related to the Income Tax Ordinance, 1979. The key issues pertained to the powers of the Inspecting Additional Commissioner to revise orders made by the Deputy Commissioner, particularly concerning the non-filing of audited accounts. The Tribunal concluded that the lack of audit statements did not constitute an error or prejudice to revenue interests, especially given the company's paid-up capital was less than the prescribed limit. The ruling underscores the significance of thorough assessments and the role of the Assessing Officer in verifying claims made by taxpayers. The Tribunal's decision highlighted that doubts regarding income declarations must be substantiated with evidence before deeming an assessment erroneous. This ruling serves as a critical reference for tax law practitioners and highlights the procedural requirements for tax assessments under the Income Tax Ordinance.... |
| 1993 SLD 1105, 1993 PLC 7 | W.P. No. 9496 of 1992 , decided on 11.10.1992 | This case involves Javed Iqbal Bokhari, who challenged disciplinary proceedings against him by the Deputy Registrar of the Cooperatives Department. The proceedings were initiated based on allegations of misconduct, including misuse of official authority and availing loans inappropriately. The High Court ruled that the petitioner could seek redress through statutory channels before turning to constitutional remedies. The Court maintained that the claims of bias from the Chief Secretary, the authorized officer, were not adequately supported in the case documents, leading to the dismissal of the petition. This case highlights the legal framework governing civil servants and the procedural avenues available for addressing grievances within the context of administrative law. Keywords: Lahore High Court, constitutional petition, disciplinary proceedings, civil servants, misuse of authority, legal framework.... |
| 2012 SLD 2764, 2012 PLD 1089 | Constitution Petition No. 5 of 2012 , decided on 18.09.2012 | In the landmark case of Constitution Petition No. 5 of 2012, the Supreme Court of Pakistan addressed the critical issue of dual citizenship among members of Parliament. The case was initiated by Syed Mehmood Akhtar Naqvi, who contended that several Parliamentarians had acquired foreign citizenship, thereby disqualifying them under Article 63(1)(c) of the Constitution. The Court meticulously examined the relevant constitutional provisions and the implications of holding dual nationality. It determined that individuals who hold citizenship of another country cannot serve as representatives in the Majlis-e-Shoora, as this could lead to conflicts of interest and compromise their allegiance to Pakistan. The Court's decision not only reinforced the stipulations of the Constitution but also highlighted the need for ethical governance and accountability in the legislative process. The ruling has far-reaching implications for the political landscape of Pakistan, ensuring that public officials r... |
| 2016 SLD 2828, 2016 PLC 383 | Labour Appeal No. 10 of 2015 , decided on 30.10.2015 | The case revolves around labor rights under the Balochistan Industrial Relations Act, 2010, specifically focusing on employees' rights to join trade unions. The petitioners, employees of Merck (Pvt.) Ltd., sought to restore their membership in the Merck Employees Union after facing refusal from the union despite fulfilling the necessary financial obligations. The tribunal upheld the Labour Court's decision, highlighting the importance of fair labor practices and the legal framework supporting workers' rights. The ruling reinforces the principle that unions must adhere to legal directives and recognize the rights of their members, ensuring compliance with labor laws. This case is significant for workers seeking to assert their rights in trade unions and is a critical reference for future labor disputes.... |
| 1990 SLD 1738 = (1990) 182 ITR 436 | In the case presented before the Allahabad High Court, the primary issue revolved around the assessment of income tax concerning the cost of construction incurred by the assessee on a leasehold plot. The Tribunal had to determine whether the cost estimated by the assessee was valid compared to the Department's estimate. The Tribunal concluded that the assessee's estimate was more accurate, leading to a dismissal of the Department's application for a legal reference. This case highlights the importance of accurate cost estimation in tax assessments, and it emphasizes the Tribunal's role in evaluating evidence and making determinations based on relevant legal frameworks. The decision is significant for taxpayers and legal practitioners in the field of income tax law, particularly concerning the assessment process under the Income-tax Act of 1961. Keywords: Income Tax Assessment, Tribunal Decision, Cost of Construction, Legal Reference, Taxpayer Rights.... | |
| 2021 SLD 1200, 2021 CLC 2109 | Writ Petition No. 19738 of 2021 , decided on 04.06.2021 | This case concerns the procedural validity of ex-parte proceedings initiated by the Gas Utility Court against the petitioner, Raja Azhar Hayat, following a recovery suit filed by the SNGPL. The Lahore High Court scrutinized whether the proper legal steps were taken to notify the petitioner of the proceedings. It was determined that the Gas Utility Court did not issue the necessary notice after the case was transferred to it from the Civil Court, where ex-parte evidence had already been recorded. The Court highlighted that without proper service of notice, the proceedings could not stand legally. The decision underscores the importance of procedural fairness in judicial processes, especially when a party's rights are at stake. The ruling reiterates the requirement for courts to adhere strictly to legal protocols to ensure just outcomes. Keywords: legal procedure, due process, ex-parte proceedings, Lahore High Court, Gas Utility Court, recovery suit, SNGPL, judicial fairness, legal repre... |
| 2008 SLD 2825, (2008) 296 ITR 1, (2008) 165 TAXMAN 621 | CIVIL APPEAL NO. 3281 OF 2007 , decided on 26.07.2007 | This case revolves around the interpretation of the Kar Vivad Samadhan Scheme (KVSS) under the Finance Act, 1998. The Supreme Court of India addressed the question of whether the appeal by Swan Mills Ltd. was pending, despite the High Court's earlier ruling that it was time-barred. The Court emphasized that the Tribunal had ruled the appeal was within the limitation period, thus it should be considered as pending. This decision is critical as it clarifies the application of the KVSS, which offers a settlement of tax arrears, and underscores the importance of procedural fairness in tax-related litigations. The ruling has significant implications for taxpayers seeking relief under the KVSS, ensuring that appeals are evaluated on their merits rather than on procedural technicalities. The case reaffirms the principle that the pendency of an appeal should not be dismissed on grounds of delay if the appellate body recognizes it as timely. This case is essential for tax practitioners and enti... |
| 1981 SLD 2072, 1981 PLC 145 | Appeal No. 187 of 1979 , decided on 30.03.1980 | This case involves the reinstatement of Ch. Muhammad Saeed, an ex-Forest Ranger, who was compulsorily retired on charges that were later found to be unsubstantiated. After a fresh inquiry, he was exonerated and sought to have the period of his absence treated as duty. The Service Tribunal ruled in his favor, ensuring he received all due benefits and pay. The case underscores key principles in civil service law, including fair treatment and the rights of civil servants to contest wrongful dismissals. It highlights the importance of due process and the legal frameworks that protect civil servants in Punjab, referencing the relevant Civil Service Rules and the Civil Servants Act. Keywords: civil service, reinstatement, legal rights, Punjab, fair treatment, inquiry, public service law.... |
| 2002 SLD 2125, 2002 CLD 407 | Writ Petition No. 13947 of 1997 , decided on 10.10.2001 | This case revolves around a constitutional petition filed by the Agricultural Development Bank of Pakistan challenging previous orders related to an ex parte decree. The court addressed several key issues including the jurisdiction of the Banking Tribunal, the validity of applications filed by unauthorized individuals, and procedural irregularities concerning the execution of decrees. The ruling emphasized the legal principle that only parties to a decree have the standing to challenge it. The High Court's decision to set aside the impugned orders reinstates the authority of the Banking Tribunal while clarifying the procedural requirements for filing applications. This case highlights the importance of adhering to legal protocols in the execution of judgments and the necessity for parties to engage in proper legal representation. The judgment serves as a critical reference for future cases involving banking laws and procedural compliance, ensuring that legal practitioners understand th... |
| 2021 SLD 2881, 2021 PLJ 360 | Crl. A. No. 31-J of 2015 , decided on 30.05.2019 | In the case of MST. SHAMA TOUQEER vs. STATE, the Lahore High Court addressed significant issues regarding the burden of proof in narcotics cases. The court emphasized that the prosecution must provide clear and convincing evidence to support charges under the Control of Narcotics Substances Act, 1997. The appeal arose from a conviction based on the alleged recovery of narcotics from the appellant. However, the court found that the forensic report presented by the Punjab Forensic Science Agency did not comply with the mandatory requirements of Rule 6, which undermined the reliability of the evidence. Additionally, inconsistencies among the testimonies of prosecution witnesses raised serious doubts about the credibility of the case against the appellant. The court ultimately ruled in favor of the appellant, reinforcing the principle that any reasonable doubt must benefit the accused. This case is pivotal for legal practitioners, highlighting the importance of robust evidence in criminal ... |
| 1997 SLD 835, 1997 SCMR 1435 | Criminal Petition No.50-L of 1994 , decided on 28.02.1995 | In the case of Criminal Petition No.50-L of 1994, the Supreme Court of Pakistan addressed the quashing of criminal proceedings initiated by the petitioner against the respondents for offences under the Penal Code, including fraud and forgery. The petitioner, M. Aslam Zaheer, a Managing Partner at M/s. Zeemko International, accused Ch. Shah Muhammad and others of dishonestly attempting to clear machinery from customs without payment. The court analyzed the inherent powers of the High Court in quashing orders of lower courts and emphasized the necessity for legal accountability in business transactions. This case highlights the legal implications of fraud and the importance of adhering to legal procedures. The decision reinforces the rule of law and serves as a precedent for future cases involving similar circumstances.... |
| 1966 SLD 207, (1966) 60 ITR 655 | MISC. JUDICIAL CASE Nos. 172 AND 173 OF 1961 , decided on 20.08.1965 | In the landmark case of Commissioner of Income Tax v. Smt. Rama Jain, the Patna High Court addressed crucial issues regarding income tax assessments and limitations under the Income-tax Act, 1961. The case revolved around the assessment years 1946-47 and 1947-48, where the income of the assessee, Shrimati Rama Jain, was included in her husband’s return without separate taxation. The Appellate Assistant Commissioner directed that the wife’s income be assessed separately after it was determined that she had filed her returns voluntarily. The case brought forth significant legal questions regarding the validity of the assessments made under section 34 of the Income-tax Act. The Supreme Court's ruling highlighted the importance of adhering to constitutional principles, specifically the right to equality under Article 14. The decision emphasized the necessity of lawful procedures in tax assessments, reinforcing that income tax assessments must respect individual rights and limitations set f... |
| 2009 SLD 3233, 2009 PCRLJ 1 | Criminal Appeal No.166 of 2008 , decided on 19.09.2008 | This case revolves around the tragic death of Mst. Pahari Bibi, whose father, Ahmed Khan, accused Shahi Khan and another of murdering her. The prosecution failed to provide direct evidence linking the appellants to the crime, relying instead on the complainant's hearsay statements. The complainant initially hesitated to file an FIR and did not witness the incident. A medical examination concluded that the cause of death was likely suicide rather than homicide. The High Court found the trial court's conviction unsupported by credible evidence, resulting in the acquittal of the appellants. This case underscores the importance of substantial evidence in criminal proceedings, particularly in murder cases where the stakes are high. Key legal principles regarding admissibility of evidence and the burden of proof were pivotal in this judgment.... |
| 1973 SLD 254, 1973 PLD 595 | Criminal Appeal No. 33 of 1972 , decided on 29.08.1973 | This case revolves around a criminal appeal concerning the convictions of the appellants for murder and house-trespass. The Supreme Court of Pakistan examined the necessity of corroborative evidence in the context of an accomplice's testimony. The appellants were convicted based on the testimony of an approver, whose credibility was scrutinized but ultimately deemed reliable due to corroborating evidence. The case highlights critical aspects of criminal law, particularly the principles surrounding the use of accomplice testimony and the standards of corroboration required for securing convictions in serious offenses like murder. The ruling reinforces the importance of independent verification in criminal proceedings, ensuring that justice is served while protecting the rights of the accused. Key legal principles from related case law were referenced to substantiate the decision.... |
| 1984 SLD 374, 1984 PLD 230 | Criminal Appeal No. 141 of 1978 , decided on 21.05.1984 | This case involves the appeal of the State against the acquittal of Abdul Aziz, Shoukat, and Abdul Hamid in a murder case. The incident occurred when the deceased, Abdur Rafiq, was shot by the accused, leading to the trial court's acquittal based on insufficient evidence linking the accused to the crime. The appellate court reaffirmed the principles of criminal law regarding the burden of proof and the presumption of innocence, ultimately dismissing the appeal. This case highlights critical aspects of criminal procedure, evidentiary standards, and the judicial process in appeals against acquittals, making it a significant reference point in legal discussions surrounding murder and abetment. Key terms include 'murder', 'acquittal', 'criminal procedure', 'evidence', and 'legal standards'.... |
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| 1987 SLD 2664, (1987) 163 ITR 216 | D-2741 of 1966 , decided on 01.01.1987 | In the case of Commissioner of Income Tax v. Raizally Abidally, the Bombay High Court addressed issues surrounding income concealment and penalties under the Income-tax Act, 1961. The case centered on the assessment year 1966-67, where the assessee, Raizally Abidally, was accused of underreporting income. The Income-tax Officer (ITO) determined that the books of account presented were not genuine, leading to the addition of undisclosed income and subsequent penalties. The Tribunal initially canceled the penalty, asserting that the ITO's addition was based on conjecture. However, the High Court ruled that the Tribunal failed to consider critical provisions of the law, specifically the Explanation to section 271(1)(c), which states that an assessee is presumed to have concealed income if their reported income is significantly lower than the assessed income unless they prove otherwise. This case highlights the necessity for clear evidence in income reporting and the serious implications o... |
| 1999 SLD 1083, 1999 PLC 1278 | Civil Appeal No. 823 of 1990 , decided on 29.11.1992 | This case involves an appeal to the Supreme Court of Pakistan regarding the validity of adverse remarks recorded in the Annual Confidential Report of Muhammad Jahangir Khan Goraya, a former Judicial Magistrate. The Supreme Court examined whether the Service Tribunal failed to consider the rejection of the respondent’s representation by the High Court, which upheld the adverse remarks. The Supreme Court found that the Service Tribunal had erred in expunging the remarks without proper justification. The case underscores the importance of following procedural requirements when assessing performance in civil service evaluations and the implications of maintaining integrity in judicial conduct. Key points include the validity of mixed remarks in performance evaluations and the necessity of proper counseling prior to adverse assessments. This case serves as a precedent for future cases involving civil service evaluations and the standards of judicial integrity.... |
| 1984 SLD 528, 1984 SCMR 469 | Criminal Appeal No. 119 of 1980 , decided on 20.12.1983 | In the case of Jogindar Masih v. The State, the Supreme Court of Pakistan addressed the complexities of a murder conviction stemming from a tumultuous relationship. The appellant, Jogindar Masih, was accused of murdering Mst. Sughra Bibi, a married woman who had eloped with him. The court examined the evidence, which included testimony from eyewitnesses who witnessed the fatal altercation. The appellant admitted to the incident but claimed others were responsible. Ultimately, the court found the prosecution's case compelling but recognized the mitigating factors surrounding the relationship and the events leading to the murder. This case highlights themes of domestic conflict, legal culpability, and the nuances of justice in cases involving personal relationships. The decision to alter the sentence reflects a judicial approach that balances accountability with compassion, a critical consideration in the realm of criminal law. Keywords such as 'murder conviction', 'domestic relationship... |
| 1957 SLD 48, 1957 PLD 409 | Writ Petition No. 471 of 1956 , decided on 26.03.1957 | In the landmark case of Ch. Faqir Muhammad vs. Superintendent of Central Excise Lyallpur, the Lahore High Court addressed significant issues surrounding the definition of manufacturing under the Central Excises and Salt Act, 1944. The case arose when Faqir Muhammad, the owner of Aftab Calendering and Finishing Mills, challenged the requirement imposed by the Central Excise authorities to obtain a license for his calendering business. The court examined whether calendering cloth could be classified as production or manufacture, ultimately ruling that it did not meet the criteria set out in the relevant statutes. This decision underscores the importance of precise legal definitions and the implications for businesses in the textile industry. The ruling not only clarified the legal landscape regarding excisable goods but also reinforced the principle of strict construction in tax law, ensuring that businesses are not subjected to undue regulatory burdens. Keywords such as 'Central Excise'... |
| 2011 SLD 2174, 2011 YLR 777 | Writ Petition No. 4171 of 2010 , decided on 13.12.2010 | In the case of Sheikh Umar Farooq vs. Mst. Taj Begum and others, the Lahore High Court dealt with a petition filed under the Civil Procedure Code regarding the re-examination of a witness. The petitioner, Sheikh Umar Farooq, sought to clarify an alleged ambiguity in his previous testimony after a considerable delay of three months. The court ruled that the testimony was clear and that the application to recall the witness was an attempt to delay the proceedings. This decision underscores the importance of timely applications in court procedures and the limitations of constitutional petitions when statutory remedies are available. The case highlights key legal principles under the Civil Procedure Code and the Qanun-e-Shahadat, emphasizing the need for clarity and promptness in legal proceedings.... |
| 2023 SLD 445, 2023 PCRLJ 38 | Writ Petitions Nos. 1184 and 1778 of 2021 , decided on 28.01.2022 | This case revolves around the interpretation and application of the Anti Money Laundering Act, 2010, particularly concerning the registration of FIRs under its provisions. The Islamabad High Court addressed the nuances of special laws overriding general laws and the legislative intent behind the enactment of the Anti-Money Laundering Act. The court's decision emphasized the need for specialized procedures in handling money laundering cases, highlighting that such offenses require detailed investigations. The ruling clarified that the High Court would not quash FIRs unless there was a clear absence of legal grounds or if the FIR was maliciously filed. This case serves as a critical reference for future cases involving financial crimes, reinforcing the importance of adhering to specialized legal frameworks designed to combat money laundering effectively.... |
| 1984 SLD 1033 = 1984 SCMR 1559 | Criminal Petition for Special Leave to Appeal No. , decided on 22.01.1976 | In the case of ROSHAN Vs. SARDARA and others, the Supreme Court of Pakistan dealt with a criminal petition concerning the grant of bail to the respondents accused of murder under sections 302, 148, and 149 of the Penal Code. The High Court had granted bail based on the Investigating Officer's report, which suggested that the respondents were innocent. The Supreme Court upheld the High Court's decision, stating that it was not arbitrary and was based on reasonable grounds that warranted further inquiry. The case highlights the importance of judicial discretion in bail matters, especially when there is a lack of prosecution witnesses. This decision reinforces the principle that the absence of evidence can significantly impact the bail process, ensuring that justice is served while respecting the rights of the accused. The ruling also emphasizes the need for thorough investigation and timely prosecution in criminal cases, which are crucial for upholding the rule of law and ensuring accoun... |
| 2014 SLD 2435, 2014 PCRLJ 454 | Criminal Miscellaneous Bail Application No. 156-P , decided on 01.03.2013 | In the case of Salam Noor vs. The STATE, the Peshawar High Court dealt with a bail application concerning serious narcotics charges under the Control of Narcotic Substances Act. The petitioner, Salam Noor, was apprehended while driving a truck which was found to contain a significant quantity of narcotics hidden in the spare tyre. The court scrutinized the arguments regarding the lack of conscious knowledge of the narcotics, ultimately concluding that the driver must be aware of the vehicle's contents. The ruling highlighted the legal expectations placed on individuals in possession of vehicles involved in narcotics trafficking, marking a clear stance on drug-related offenses. The court dismissed the bail petition, reinforcing the notion that ignorance is not a viable defense in narcotics cases. This decision underscores the importance of upholding law and order in the context of drug enforcement, reflecting the court's commitment to combatting drug offenses effectively.... |
| 1965 SLD 289, (1965) 55 ITR 284, (1965) 11 TAX 246, 1965 PTD 89 | IT REFERENCE No. 42 OF 1954 , decided on 23.07.1963 | This case addresses the complexities of income tax reassessment under the Income Tax Act, 1922, particularly focusing on the determination of profits from the sale of shares by Birds Investments Ltd. The primary legal issues revolved around whether the Income-tax Officer had sufficient grounds to reopen the assessment based on new information provided by the company. The court examined the nature of the company's operations and whether the profits from share sales should be classified as business income. The decision underscores the importance of accurate financial disclosures, particularly in investment firms, and highlights the legal standards for reassessment of income tax. The ruling is significant for understanding how investment companies are treated under tax law, especially regarding the classification of profits as revenue or capital gains. The judgment contributes to ongoing discussions about tax compliance and the responsibilities of companies in financial reporting.... |
| 1992 SLD 940 = 1992 PLC 759 | HYD-355 of 1989 , decided on 20.01.1991 | In the case of MIRPURKHAS SUGAR MILLS LIMITED vs RIAZUDDIN, the Labour Appellate Tribunal of Sindh addressed the issue of wrongful termination under the Industrial Relations Ordinance. The respondent, RIAZUDDIN, was initially dismissed for being habitually absent, a charge that was not properly communicated to him. The tribunal found that the dismissal violated procedural fairness as per the provisions outlined in the West Pakistan Industrial and Commercial Employment Ordinance. The decision emphasized the importance of due process in employment matters, reinforcing the need for clear communication of misconduct allegations. This case highlights key employment law principles, particularly those related to employee rights and the legal obligations of employers in disciplinary processes. The ruling ultimately upheld the Labour Court's decision to reinstate the employee, showcasing the tribunal's commitment to safeguarding workers' rights in the face of unjust treatment. Legal practitione... |
| 2001 SLD 415, 2001 PTD 2740, (1999) 239 ITR 899 | I.T.C. No. 32 of 1998 , decided on 11.08.1999 | In the case of I.T.C. No. 32 of 1998, the Delhi High Court addressed a significant matter concerning income tax penalties. The Commissioner of Income Tax contested the Tribunal's decision to cancel a penalty imposed on Gauri Shanker Sushil Kumar & Co. for alleged concealment of income. The Tribunal found that the assessee could explain the cash discovered in a search, supported by proper accounting entries. The court held that the penalty was unwarranted, emphasizing the importance of evidence in tax assessments and the legitimacy of revised returns. This case is pivotal for understanding tax law and the criteria for imposing penalties, making it a reference point for future income tax cases. The court's ruling reinforces that mere surrender of income does not automatically imply concealment, promoting fair practices in tax administration.... |
| 1989 SLD 2394, 1989 PLC 750 | LHR-331 and 354 to 377 of 1983 , decided on 20.12.1983 | The case involves the Punjab Urban Transport Corporation and the termination of posts for Senior Ticket Examiners and Ticket Examiners as per the recommendations of the Federal Inspection Committee. The Labour Appellate Tribunal evaluated the legality of these terminations under the Industrial Relations Ordinance and the Standing Orders Ordinance. The Tribunal found that the recommendations made by the Federal Inspection Committee were partially implemented, and the actions could not be challenged under M.L.O. 58. The Tribunal emphasized the need for adherence to the first come last go rule in retrenchments and remanded the case for further examination of these issues. This case is significant in understanding the jurisdiction of courts in matters involving governmental directives and labor rights, highlighting the legal framework governing industrial relations in Pakistan. Relevant keywords include 'industrial relations', 'M.L.O. 58', 'Punjab Urban Transport Corporation', 'Labour Appe... |
| 2022 SLD 1102, 2022 SCMR 1532 | Civil Petition No. 715 of 2018 , decided on 17.11.2021 | In the case of Civil Petition No. 715 of 2018, the Supreme Court of Pakistan addressed the validity of a family settlement and the subsequent mutation sanctioned by the Patwari. The court emphasized the importance of admissions made by attorneys on behalf of their principals, ruling that such admissions are binding unless proven otherwise. The case involved several legal principles under the Specific Relief Act, Registration Act, and Transfer of Property Act, particularly focusing on the enforceability of family settlements and the fiduciary duties of public officials. The decision reinforced the notion that documentary evidence prevails over oral assertions in legal disputes. The ruling is significant for understanding family law and property rights in Pakistan, particularly regarding the binding nature of family settlements and the duties of revenue officials.... |
| 2014 SLD 1339, 2014 YLR 80 | D-3585 of 2012 , decided on 03.10.2013 | The case revolves around a constitutional petition filed by Muhammad Rasheed against the Government of Sindh regarding the imposition of an entry fee for cattle entering a local market. The petitioners argued that the fee was abolished according to an advertisement published by the local government. However, the court determined that there was no formal gazette notification supporting this claim, and thus the imposition of the fee was valid. The decision emphasizes the importance of formal legal processes in the imposition of local taxes and the necessity for petitioners to provide substantial evidence when challenging such fees. This case highlights key issues related to local governance, taxation authority, and the rights of business owners within municipal jurisdictions. It serves as a precedent for similar cases involving local government taxation and the responsibilities of municipal authorities to follow due process when imposing fees.... |
| 2010 SLD 2982, 2010 PCRLJ 1963 | Criminal Appeal No. 120 of 2008 , decided on 02.07.2010 | In the case of Messrs Parke Davis & Co. Ltd. and Dr. Iftekhar Ahmad Jafri v. Provincial Drug Inspector, the Peshawar High Court addressed allegations of producing substandard drugs under the Drugs Act, 1976. The case revolved around the manufacturing of Choloromycetin Palmitate Suspension, which was reported as substandard by both the Government Analyst and the National Institute of Health. The trial court's sentence of fines was upheld, although criticized for being insufficient. This case highlights the importance of regulatory compliance in the pharmaceutical industry and the responsibilities of directors in ensuring product quality. Keywords include 'Drugs Act', 'substandard medicines', 'pharmaceutical compliance', which are essential for legal professionals and pharmaceutical entities to understand the implications of drug quality regulations.... |
| 1990 SLD 2163, (1990) 185 ITR 544 | D-2741 of 2016 , decided on 01.01.1990 | This case revolves around the interpretation of 'regular assessment' in the context of the Income-tax Act, 1961, particularly regarding the imposition of penalties under section 273 for failure to pay advance tax. The court examined the definitions provided in the Act, noting that assessments made under section 147, which deals with income that has escaped assessment, do not qualify as regular assessments as defined in section 2(40). The case highlights the importance of adhering to procedural requirements in tax assessments and the implications for penalties when those procedures are not followed. The outcome reinforces the judicial interpretation that penalties cannot be levied unless the assessment is deemed regular, emphasizing the need for compliance with statutory provisions. This decision serves as a pivotal reference for similar cases in tax law, clarifying the boundaries of regular assessment and the conditions under which penalties may be applied.... |
| 1973 SLD 98, 1973 SCMR 254 | Civil Petition for Special Leave to Appeal No. 376 , decided on 02.05.1973 | In this case, the Supreme Court of Pakistan addressed a dispute concerning the right of pre-emption over land in village Rasulpur. The petitioner, Wazir Din, claimed a superior right based on his ownership in the Patti Kambohan. Initially, the trial Court ruled in favor of the petitioner, but this decision was reversed on appeal. The appellate court found that the land was exempt from pre-emption, citing the Punjab Preemption Act and asserting that mere references in the revenue records do not establish separate sub-divisions. The Supreme Court ultimately dismissed the petition, affirming the lower courts' findings that the petitioner did not sufficiently demonstrate the distinct nature of the pattis involved. This case reinforces the legal principle that the mere designation of land in revenue records is insufficient to claim pre-emption rights, highlighting the need for substantive proof of separate land divisions.... |
| 1989 SLD 1295, 1989 PLC 373 | L.H. R-341 of 1986 , decided on 06.07.1988 | This case revolves around the rights of a railway employee who faced suspension due to a criminal trial while nearing retirement age. The Labour Appellate Tribunal examined the circumstances of the employee's suspension and the implications of his continued service past the superannuation age. The Tribunal emphasized the importance of fair compensation for employees even when legal issues arise, underlining the need for employers to address retirement formally. The case highlights critical aspects of labor law, particularly regarding employee rights, suspension, and the intersection of criminal proceedings and employment status. Key terms include 'industrial dispute', 'wages', 'superannuation', and 'suspension'. This case serves as a precedent for similar disputes and reinforces the protections afforded to employees under the Industrial Regulations Ordinance.... |
| 2022 SLD 413, 2022 YLR 110 | Constitutional Petition No. 1506 of 2019 , decided on 11.08.2020 | In the case of Arbab Nizam Ud Din Kasi vs. Government of Balochistan, the petitioner contested the assessment rates for his bungalow, claiming they were unlawful and sought to have his property valued correctly under the Land Acquisition Act, 1894. The case arose when the National Logistic Cell initiated a project to widen Killi Sabzal Bypass, impacting the petitioner's ancestral property. The petitioner argued that the compensation offered was insufficient compared to the actual construction costs incurred. However, the court ruled that the petitioner had an alternate legal remedy available under Section 18 of the Land Acquisition Act, allowing for a reference to the court for determining compensation. The ruling highlighted the need for petitioners to utilize prescribed legal channels before seeking constitutional relief, emphasizing the extraordinary nature of High Court interventions. The case underscores the principles of property rights, compensation for land acquisition, and the... |
| 1983 SLD 2004, 1983 PLC 1197 | 458/1885 of 1982 , decided on 30.03.1983 | In the case of Muhammad Sarwar vs. Superintendent of Police, Traffic, Lahore, the Service Tribunal of Punjab addressed significant procedural violations concerning the dismissal of a police officer. The tribunal highlighted the importance of adhering to the Punjab Police (Efficiency and Discipline) Rules, 1975, particularly sections 6(3) and 7, which dictate the proper conduct of departmental inquiries. The officers failed to follow the correct procedures, including the absence of a charge-sheet and proper notifications. This resulted in an unjust dismissal, which was overturned by the tribunal. The decision underscores the necessity for law enforcement agencies to follow due process in disciplinary matters to ensure fairness and justice. The ruling not only reinstated Sarwar but also set a precedent for future cases involving police discipline, emphasizing the significance of procedural integrity in maintaining trust and accountability within the police force.... |
| 1997 SLD 411, 1997 PLD 371 | Civil Appeal No.548 of 1994 , decided on 26.02.1997 | This case revolves around the interpretation of the Punjab Pre-emption Act, 1913, specifically Section 30, which pertains to the limitation period for pre-emption suits. The Supreme Court of Pakistan examined whether the date of physical possession or the date of attestation of sale should initiate the limitation period. Noor Muhammad, the appellant, argued that he had taken possession of the land before the formal attestation of the mutation, which would affect the limitation timeline for the pre-emption suit filed by Ahmad's heirs. The Court analyzed previous cases and determined that the concurrent findings of the lower courts did not warrant interference. The ruling clarified that without adequate evidence of prior possession, the limitation period commenced from the attestation date. This decision reinforces the procedural rigor surrounding pre-emption claims and highlights the importance of documentary evidence in such legal matters.... |
| 2014 SLD 592, 2014 MLD 1237 | Civil Revision No. 2544 of 2000 , decided on 28.11.2012 | In the case of Civil Revision No. 2544 of 2000, the Lahore High Court addressed a dispute regarding inheritance rights under the Specific Relief Act, 1877, and related legal frameworks. The petitioners, claiming to be the legal heirs of the deceased Mst. Shakoran Bibi, sought a declaration of their entitlement to a share of the property. The case highlighted the importance of credible evidence in inheritance claims, emphasizing that mere assertions of relationship without substantiating evidence are insufficient. The court reiterated the need for witnesses who are not only related but also credible and familiar with the matters at hand. The revision was dismissed due to the lack of admissible evidence and established relationships, underscoring the rigorous standards required in civil litigation related to property and inheritance disputes. This case serves as a significant reference for future inheritance claims and the procedural requirements for presenting evidence in court.... |
| 2010 SLD 2836, 2010 PCRLJ 1117 | Criminal Miscellaneous No. 11632/CB of 2009 , decided on 12.11.2009 | This case revolves around the cancellation of bail for Mudassar Ali, who was accused of serious offenses under the Penal Code, including attempted murder and mischief. The petitioner, Dr. Khalid Aziz, contended that the respondent had attacked his wife with a dagger, resulting in life-threatening injuries. The Lahore High Court found that the trial court had erred in granting bail without proper consideration of the facts, including the severity of the injuries and the respondent's actual age. The case highlights critical aspects of bail law under the Criminal Procedure Code and the implications of misrepresentation in court. The decision reinforces the importance of judicial scrutiny when granting bail in serious criminal cases, ensuring that justice is upheld and victims' rights are protected.... |
| 2001 SLD 770, 2001 PTD 1854, 2004 PTCL 298 | Civil Appeals Nos. 1512 and 1686 of 1999 , decided on 31.01.2001 | This case revolves around the interpretation of the Central Excise Act and the rights of manufacturers to determine the retail price of their products. The Supreme Court of Pakistan addressed whether chilling charges could be included in the retail price for the purposes of calculating central excise duty. The appellants argued that these charges should be included as the beverages were sold in chilled condition, while the respondents contended that they supplied their products in unchilled condition and thus should not be compelled to include costs they did not incur. The Court ruled in favor of the respondents, affirming that manufacturers have the prerogative to fix retail prices based solely on their incurred costs, without the burden of additional charges that do not reflect actual expenses. This decision is significant in terms of tax law and the rights of manufacturers, ensuring they are not unfairly taxed on costs they do not bear.... |
| 1996 SLD 453 = 1996 PLC 331 | MN-96 of 1994 , decided on 11.07.1994 | In the case MN-96 of 1994, the Labour Appellate Tribunal addressed grievances raised by employees of the Multan Development Authority regarding their employment status. The Tribunal found that the initial refusal of the Executive Engineer to take an oath during the grievance proceedings did not warrant a negative inference against him. The Tribunal emphasized the importance of fairness in the legal process, particularly in administrative matters where employers may feel hesitant to take responsibility. This case highlights the principles of employee rights and the procedural obligations of employers to ensure proper adjudication of grievances, which are crucial in the realm of industrial relations. The Tribunal's decision to remand the case for fresh consideration underscores the judicial commitment to uphold the rule of law and protect the rights of workers. Keywords such as 'grievance petition', 'employee rights', 'Labour Tribunal', and 'industrial relations' are essential for SEO op... |
| 2019 SLD 236, 2019 YLR 174 | Writ Petition Nos. 379-D, 458-D of 2016, 770/D, 79 , decided on 20.02.2018 | The case revolves around a group of medical students from Gomal Medical College who challenged the decision of the college administration to deny them admission to the next higher class due to their failure to pass all subjects from previous classes. The students contended that they were unfairly barred from attending fourth-year classes, despite having attended classes under a conditional order from a lower court. The Peshawar High Court, however, upheld the regulations set forth by the Pakistan Medical and Dental Council, emphasizing that no student could be promoted without clearing all subjects as required by the regulations. This case highlights the importance of adhering to educational regulations within medical institutions in Pakistan, ensuring that all students meet the necessary academic standards before progressing in their studies. The decision reinforces the authority of educational institutions in enforcing academic standards and the legal binding nature of the PMDC regul... |