Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1988 SLD 2411, 1988 SCMR 1039 | Criminal Appeals Nos.22, 23 and 24 of 1982 , decided on 03.04.1988 | In the case of Criminal Appeals Nos.22, 23 and 24 of 1982, the Supreme Court of Pakistan addressed the convictions surrounding the murder of Zahid Hussain and the attempted murder of Munsif Khan. The appeals arose from the Peshawar High Court's earlier judgment which overturned Qalandar Khan's conviction for murder but upheld his conviction for attempted murder. The crux of the Supreme Court's decision centered on the credibility of witness testimonies and the physical evidence presented. The absence of blood at the scene raised significant doubts about the prosecution's claims. The court emphasized the need for evidence to support the charges, ultimately granting Qalandar Khan the benefit of self-defense, leading to his acquittal on the murder charge. This case underscores the importance of credible evidence and the legal principle that a defendant is presumed innocent until proven guilty. Keywords: self-defense, murder charge, acquittal, credible evidence, Supreme Court of Pakistan.... |
| 2014 SLD 914, 2014 PTD 2003 | Writ Petition No.1412 of 2013 , decided on 05.04.2013 | In the case concerning Writ Petition No.1412 of 2013, presented before the Islamabad High Court, the petitioner challenged the actions of the Federal Board of Revenue regarding the seizure of a vehicle imported in 2002, believed to be an ambulance and exempt from customs duties. The court examined the implications of the Customs Act of 1969, particularly Section 171, and the provisions of the Constitution of Pakistan under Article 199. The petitioner sought relief under a Tax Amnesty Scheme announced by the government, which allowed non-duty paid vehicles to be released upon payment of a redemption fine and applicable duties. Despite meeting the criteria set forth in the S.R.O. No. 172(I)/2013, the customs authorities failed to process the petitioner's application. The High Court ruled in favor of the petitioner, directing the customs authorities to estimate the customs duty and process the release of the vehicle in accordance with the law. This decision underscores the importance of a... |
| 2023 SLD 5847, 2023 PLJ 143 | W.P. Nos. 608 and 596 of 2019 , decided on 16.02.2023 | In the landmark case of W.P. Nos. 608 and 596 of 2019, decided by the High Court (AJ&K) on February 16, 2023, the court addressed critical issues surrounding the authority to issue job advertisements within the educational sector of Azad Jammu and Kashmir. The petitioners, led by ADNAN SIDDIQUE, challenged an advertisement published by the Director Public Instruction, who lacked the authority to do so as per the departmental rules outlined in the Azad Jammu and Kashmir Interim Constitution Act, 1974. The court ruled that adherence to the proper procedures is a fundamental principle in maintaining public trust in governmental processes. The decision reinforces the importance of lawful authority in administrative actions, ensuring that only designated officials can make such announcements. This case serves as a precedent for future disputes regarding employment processes in governmental institutions, highlighting keywords like 'procedural fairness', 'government employment law', and 'job ... |
| 1985 SLD 938, (1985) 151 ITR 296 | IT REFERENCE No. 44 OF 1974 , decided on 03.10.1983 | In the landmark case of Commissioner of Income Tax v. Oricon (P.) Ltd., the Bombay High Court addressed the issue of whether a construction company could maintain its status as an industrial company when it sub-contracts parts of its work. The court concluded that the mere act of sub-contracting does not automatically disqualify a company from being classified as an industrial entity. The ruling is significant for businesses in the construction sector, as it clarifies the criteria for industrial company designation under the Finance Act, 1969. This case serves as a precedent for future tax assessments and emphasizes the importance of operational activities over contractual arrangements. The case is particularly relevant for tax professionals and companies in the construction industry, providing clarity on tax rates and compliance requirements, which could lead to better financial planning and resource management.... |
| 1982 SLD 1078, (1982) 136 ITR 92 | IT REFERENCE No. 131 OF 1976 | In the landmark case under the Income-tax Act of 1961, the Punjab and Haryana High Court analyzed the implications of section 184(7) concerning the continuation of firm registration. The case arose when the Commissioner of Income Tax contested the registration of Waryam Singh & Sons for the assessment year 1970-71, arguing that the firm failed to submit the required Form No. 12 before the prescribed deadline. However, the court found that the amendment to section 184(7) was not applicable retroactively, thus supporting the assessee's position. The judgment emphasized the importance of clarity in tax regulations and the need for fair application of the law, ensuring that taxpayers are not penalized for amendments that they could not have anticipated. This case is significant for tax practitioners and firms seeking to understand their rights under the Income-tax Act. Keywords like 'Income-tax Act', 'section 184(7)', 'firm registration', and 'Punjab and Haryana High Court' are crucial for... |
| 2000 SLD 1663, 2000 PLC 495 | Appeal No 12(27) of 1999 L , decided on 18.08.1999 | In the case of Karam Din vs. Administrative Officer, PIAC, the National Industrial Relations Commission addressed the appeal regarding the dismissal of Karam Din from service. The case revolved around allegations of unfair labor practices and discrimination based on trade union activities. The appellant, Karam Din, argued that his dismissal was unjust and sought redress from the Commission. However, the Commission found that the appeal was time-barred, as Karam Din had waited 11 years to file his petition after his dismissal in 1982. The Commission ruled that he had not provided sufficient evidence to support his claims of unfair labor practices. The ruling also highlighted the importance of timely appeals in labor disputes. This case underscores the complexities involved in labor relations and the necessity for employees to act promptly when they believe their rights have been violated. Keywords such as 'labor relations', 'unfair labor practice', 'dismissal appeal', and 'trade union r... |
| 2003 SLD 3070, 2003 CLD 1601 | Suit No. 151 of 1998 , decided on 25.02.2003 | This case revolves around a dispute between ARY Traders (Pvt.) Ltd. and Muslim Commercial Bank Ltd. regarding the operation of a foreign currency account. The plaintiff alleged that the bank failed to comply with instructions regarding the transfer of funds, leading to significant financial implications. The court examined the definitions of 'borrower', 'customer', and 'finance' as per the Banking Companies Act and the Financial Institutions Ordinance, ultimately determining that the matter did not fall within the banking jurisdiction. The ruling emphasized the importance of jurisdiction in banking cases, noting that the nature of the dispute was not related to a loan or financial obligation. This decision underscores the need for clarity in financial agreements and the proper classification of banking disputes for jurisdictional purposes.... |
| 2003 SLD 2902 = 2003 CLD 689 | Civil Miscellaneous No.764-B of 2002 in Execution , decided on 26.11.2002 | In the case of Civil Miscellaneous No.764-B of 2002, the Lahore High Court addressed the execution of a decree involving Habib Bank Limited and Rehmania Textile Mills. The primary legal issue revolved around the jurisdiction of the High Court versus the Banking Court as established by the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court outlined the definitions of 'case' and 'claim' within the ordinance, asserting that the pecuniary limits dictated the appropriate court for the execution of decrees. The court found that the High Court lacked jurisdiction due to the claim amount exceeding the stipulated limit, thus necessitating the transfer of the case to the Banking Court. This case highlights the procedural intricacies involved in financial recovery cases and the importance of jurisdiction in legal proceedings. The decision serves as a precedent for future cases involving the execution of financial decrees and the interpretation of banking laws, ensuring clari... |
| 1983 SLD 1733, 1983 PLC 763 | 15/1503 of 1982 , decided on 11.06.1982 | In the case of Habib Ullah vs. Superintendent of Police, the Service Tribunal of Punjab dealt with a disciplinary matter concerning a police officer accused of negligence in executing court orders. The case highlighted the balance between maintaining discipline in civil service and protecting the rights of employees with long service records. The Tribunal found that while the officer had made errors in judgment, the punishment of compulsory retirement was excessive given his previously unblemished record. The decision emphasized the need for mercy and fairness in administrative actions, especially when the employee's history showed dedication and integrity. This ruling is significant for civil servants facing disciplinary actions and sets a precedent for considering the entirety of an employee's service before imposing severe penalties. Keywords such as 'disciplinary action', 'civil service', 'negligence', and 'service tribunal' are crucial for understanding this case and its implicati... |
| 2001 SLD 720, 2001 PTCL 402 | M.A. (RECT) 160/KB of 1999-2000 , decided on 16.12.1999 | The case revolves around the interpretation of Section 156 of the Income Tax Ordinance, 1979, as it pertains to the rectification of orders by the Appellate Tribunal Inland Revenue. The appellant argued that the Tribunal had misquoted their context and that the learned A.A.C. had omitted critical facts in their assessment. However, the Tribunal concluded that the appellant had not adequately substantiated their claims and failed to identify any clear error in the Tribunal's previous orders. The decision underscores the importance of presenting all relevant information during hearings and the consequences of failing to do so. Legal representatives, including Mr. Abdul Tahir Ansari and Mr. Muhammad Umer Farooque, played significant roles in this case, which highlights issues of procedural integrity and proper documentation in tax assessments. This case is essential for understanding the application of tax laws and the responsibilities of appellants in presenting their arguments effective... |
| 2003 SLD 954, 2003 SCMR 766 | Civil Petitions Nos. 2633-L and 2634-L of 2001 , decided on 26.03.2002 | In this significant legal case, the Supreme Court of Pakistan deliberated on the application of the Punjab Pre-emption Act, 1913, concerning the sale of evacuee land. The core issue revolved around whether a sale could be pre-empted if the vendor had not settled dues owed to the Settlement Department. The court concluded that the sale was indeed pre-emptible, reinforcing the legal principle that the vendee is not shielded from pre-emption claims simply due to unresolved payments by the vendor. This ruling not only clarifies the legal standing of property sales involving allottee rights but also serves as a precedent for future cases related to property law and pre-emption in Pakistan, making it vital for legal practitioners to understand the implications of this decision. Keywords: pre-emption, property law, Supreme Court of Pakistan, Punjab Pre-emption Act.... |
| 1990 SLD 912, 1990 SCMR 1038 | Civil Petition for Leave to Appeal No. 430 of 1986 , decided on 22.10.1989 | This case revolves around a dispute concerning the execution of a power of attorney and subsequent arbitration proceedings. The petitioners, heirs of the deceased Budha, challenged the power of attorney that allowed the attorney to alienate property. The Supreme Court of Pakistan examined the validity of the power of attorney and the authority of the attorney to refer disputes to arbitration. The court emphasized the importance of factual findings and the necessity of raising legal arguments at the appropriate time. Ultimately, the court upheld the arbitration award in favor of the respondents, leading to the refusal of leave to appeal. This case illustrates critical aspects of contract law and arbitration in Pakistan, focusing on the authority granted through a power of attorney and the implications of arbitration awards. Keywords: power of attorney, arbitration proceedings, legal authority, Supreme Court of Pakistan, contract law.... |
| 2021 SLD 2064, 2012 PLJ 510 | FAO No. 29419 of 2019 , decided on 26.10.2020 | In the case of FAO No. 29419 of 2019, the Lahore High Court addressed an appeal concerning an ex-parte decree issued against the appellant, Ch. Muhammad Iqbal. The case revolved around a suit for recovery of Rs. 50,00,000 filed by the respondent, MST. Anwar Begum, based on a pronote dated 05.01.2016. The trial court's ex-parte judgment, delivered on 25.10.2017, was challenged by the appellant, who argued that proper procedural safeguards under the Civil Procedure Code (V of 1908) were not followed, particularly regarding the service of summons and notices. The court found that the trial court had hastily initiated ex-parte proceedings without ensuring that the appellant received adequate notice, thereby violating the rights to due process and fair hearing as enshrined in Article 10-A of the Constitution of Pakistan. The judgement emphasized the importance of adhering to legal procedures to prevent injustice, thereby allowing the appeal and requiring the trial court to reconsider the ap... |
| 1984 SLD 919, 1984 SCMR 1367 | Civil Petition for Special Leave to Appeal No. 155 , decided on 21.02.1984 | This case revolves around the retirement of Nasir Ahmad, who challenged the decision of the Lahore High Court regarding his premature retirement from the Pakistan Broadcasting Corporation. The Supreme Court of Pakistan was tasked with interpreting the relevant laws and regulations, particularly focusing on the conditions for retirement and the eligibility for pension benefits. The court's decision highlighted the importance of understanding the legal framework surrounding public service retirement, and the implications of the Provisional Constitution Order on such cases. The outcome could set a precedent for future cases involving public servants and their retirement rights. Key legal issues included the counting of service years and the authority responsible for retirement decisions. The case underscores the complexities of employment law within the public sector, particularly in the context of service transfers and retirement benefits.... |
| 2018 SLD 1726, 2018 PCRLJ 1128 | Writ Petition No. 10839 of 2017 , decided on 07.08.2017 | This case revolves around a writ petition filed by the petitioner seeking the quashing of an FIR registered under Section 489-F of the Penal Code. The petitioner had issued a cheque for earnest money related to a land sale agreement which was subsequently dishonored. The court highlighted that the truthfulness of the FIR's allegations could only be determined through investigation and evidence, not through constitutional jurisdiction. The ruling emphasized the importance of following due process and not short-circuiting the legal procedures established under the Criminal Procedure Code. The decision reinforces the principle that constitutional remedies should not replace the prescribed trial processes, particularly in cases involving disputed facts and the assessment of guilt or innocence. This case is significant in emphasizing the judicial restraint exercised by the High Court in matters regarding police investigations and FIR registrations. The court reiterated that the petitioner h... |
| 2008 SLD 6824, 2008 PCRLJ 445 | Criminal Revision Petition No.40 of 2007 , decided on 24.01.2008 | The case revolves around a criminal revision petition filed by Muhammad Yousuf and others against the State regarding the consolidation of cases under various laws, including the Criminal Procedure Code and the Penal Code. The petitioners argued that the trial court's consolidation of cases was illegal because some offences were not triable by that court. However, the court found that the trial court acted within its jurisdiction and that the petitioners had not challenged the consolidation order in time. The ruling highlights legal principles regarding trial court authority and the importance of adhering to procedural timelines. It addresses the intersection of multiple laws, including the Criminal Procedure Code and the Islamic Penal Laws Enforcement Act, establishing that special laws can supersede general laws in specific contexts. Keywords such as 'criminal procedure', 'trial court consolidation', 'legal authority', and 'judicial process integrity' are essential for understanding ... |
| 1992 SLD 1242, 1992 PLC 1361 | W.P. No. 1046 of 1992 , decided on 16.02.1992 | In the case of Hafiz ABDUL RASHID vs. SECRETARY, Communications and Works, the Lahore High Court addressed the concerning trend of rapid transfers among civil service officers, specifically two individuals who had been actively seeking postings of their choice. The Court noted that within a few months, multiple orders had been issued, indicating a troubling pattern that undermined the stability and morale of the service structure. The Court's decision to dismiss the petition was based on the observation that both parties had utilized political pressure to obtain favorable outcomes. The ruling underscores the importance of adhering to sound administrative practices and the necessity of reforming the transfer system to prevent similar issues in the future. This case serves as a critical reminder of the need for transparency and integrity in public service appointments and transfers.... |
| 1998 SLD 589, 1998 PCRLJ 347 | Criminal Appeal No. 58 of 1994 , decided on 08.07.1997 | In the case of Criminal Appeal No. 58 of 1994, the Lahore High Court examined allegations against Bashir Ahmad Patwari, who was accused of cheating under the Penal Code. The prosecution alleged that he, along with co-accused, had abused his official position as a public servant, resulting in financial loss to the complainants. However, the court found that the prosecution's evidence was insufficient, as key witnesses turned hostile and did not support the claims. The court underscored the importance of establishing guilt beyond a reasonable doubt, leading to the acquittal of the accused. This case serves as a pivotal reference in understanding the standards of evidence required in criminal cases, particularly those involving allegations of corruption and cheating. By focusing on the essential elements of the law, the judgment reiterates the principle that the burden of proof lies with the prosecution, thereby reinforcing the rights of the accused against wrongful conviction.... |
| 2007 SLD 2986, 2007 PLJ 38 | Civil Misc. No. 20 of 2005 , decided on 08.06.2007 | In this significant legal case, the High Court (AJ&K) dealt with the complexities surrounding the cancellation of an ex-parte decree issued against Mian Muhammad Sugar Mills in favor of the National Bank of Pakistan. The court scrutinized the procedural adherence to the Civil Procedure Code, particularly focusing on the implications of a lawyer's withdrawal without notifying the client. This case underscores the importance of procedural fairness and the necessity for parties to follow due process in legal proceedings. The decision highlights the court's commitment to ensuring justice and preventing miscarriages of justice caused by procedural lapses. This case is critical for understanding legal representation, the responsibilities of advocates, and the standards required for valid service in civil cases. Keywords such as 'ex-parte decree', 'Civil Procedure Code', and 'legal representation' are central to this case, making it a valuable reference for future legal discussions.... |
| 2006 SLD 3265, (2006) 287 ITR 523 | D-2741 of 2016 , decided on 09.05.2006 | In the case of Commissioner of Income Tax v. Omprakash Bagria (HUF), the Madhya Pradesh High Court examined the validity of an intimation issued under section 143(1)(a) of the Income-tax Act, 1961, and its implications on the assessment process. The court clarified that an intimation does not equate to an assessment, and thus, the taxpayer's revised return filed under section 139(5) was legitimate. This case emphasizes the critical distinction between 'intimation' and 'assessment,' which is crucial for tax practitioners and taxpayers alike. The ruling reinforces the right of taxpayers to submit revised returns within the stipulated time frame when the original return has not been formally assessed. This decision is significant for understanding taxpayer rights and the procedural nuances of tax assessments in India. Keywords: Income-tax Act, assessment year, revised return, tax assessment, legal precedent.... |
| 2022 SLD 1997, 2022 PLJ 824 | Crl. Misc. Appln. No. S-173 of 2021 , decided on 21.05.2021 | This case from the Sindh High Court explores the responsibilities of the S.H.O. when cognizable offences are reported. The ruling clarifies that while the S.H.O. must record statements made by complainants, he is not bound to investigate every report, particularly when the allegations appear dubious. The court emphasized the need for police discretion in determining whether an investigation is warranted, citing the potential waste of resources on false or frivolous claims. This legal precedent underscores the balance between upholding the rights of individuals to report crimes and the necessity for law enforcement to act judiciously. The implications of this case are significant for future proceedings and police protocols, as it provides clear guidelines on how to handle reports of cognizable offences and the importance of substantiating claims before proceeding with investigations.... |
| 2020 SLD 162, 2020 SCMR 214 | Civil Appeal No. 146-L of 2018 , decided on 08.11.2019 | This case revolves around a civil appeal concerning the validity of a gift mutation made under the Punjab Land Revenue Act. The Supreme Court's analysis focused on the necessity of including relevant parties when allegations of fraud are made against revenue officials. The court underscored the principle that a minor, as donee, is not required to independently prove the elements of a gift transaction. The decision highlighted the importance of presenting substantial evidence to support claims of fraud and the role of revenue officials in the attestation process. The final ruling favored the defendants, restoring the trial court's decree and invalidating the Lahore High Court's judgment. This case is significant for its implications on property law, particularly in matters involving minors and the responsibilities of revenue officials in mutation processes.... |
| 2008 SLD 970, 2008 PTD 1481 | Writ Petition No. 22067 of 2001 , decided on 28.01.2002 | This case involves the enhancement of customs valuation under the Customs Act of 1969 and its implications under the Constitution of Pakistan. The Lahore High Court addressed the legality of the customs valuation process, emphasizing the importance of lawful procedures in assessing imported goods. The decision highlights the rights of importers to challenge valuations and ensures that proper adjudication takes place before imposing enhanced duties. This ruling is significant for businesses engaged in international trade, as it underscores the necessity for compliance with legal protocols in customs assessments. Keywords: Customs Act, Lahore High Court, valuation of goods, constitutional rights, import duties, trade compliance.... |
| 1989 SLD 1499, 1989 PLC 713 | Constitutional Petition No. 367 of 1989 , decided on 24.01.1989 | In the case of Iqbal Haider vs. National Bank of Pakistan, the Lahore High Court addressed the issues surrounding disciplinary actions within the banking sector, particularly focusing on compliance with established service rules and principles of natural justice. The petitioner, an officer at the bank, was accused of misconduct involving financial irregularities, which led to his punishment of degradation in pay. Despite his claims of unfair treatment during the inquiry, the court ruled that the bank had acted within its rights, upholding the importance of procedural adherence in employment law. This case highlights the balance between employee rights and employer authority in disciplinary matters, emphasizing the need for clear communication and procedural integrity in handling such cases. Keywords like 'disciplinary action', 'banking regulations', and 'natural justice' are crucial in understanding the implications of this ruling in the context of financial institutions and employee r... |
| 2009 SLD 1910, 2009 CLD 1221 | R.F.A. No.209 of 2007 , decided on 12.05.2009 | In the case of R.F.A. No.209 of 2007, decided by the Lahore High Court, the primary legal issues revolved around the jurisdiction and consolidation of causes of action under the Financial Institutions (Recovery of Finances) Ordinance and the Civil Procedure Code. The appeal was dismissed as the Court found that the plaintiff's claims were inseparable and must be adjudicated in one jurisdiction. The appellant had consolidated multiple claims against the SME Bank, citing harassment and a payment of Rs. 10,000. However, discrepancies in the plaint regarding the location of the cause of action led to the dismissal. This case highlights the importance of precise legal drafting and adherence to procedural rules, especially concerning territorial jurisdiction in financial disputes. It serves as a critical reference for similar cases involving jurisdictional challenges and the consolidation of claims.... |
| 2023 SLD 458 = 2023 PCRLJ 143 | Criminal Acquittal Appeal No. 330 of 2020 , decided on 29.06.2021 | This case revolves around the appeal against the acquittal of the accused in a murder case under sections 302 and 34 of the Penal Code. The prosecution's case was based on circumstantial evidence, primarily last seen evidence, and the trial court found insufficient evidence to convict. The appeal was dismissed, emphasizing the legal principle that an accused person cannot be convicted based on mere suspicion. The decision highlights the importance of corroborative evidence in criminal trials, particularly when dealing with circumstantial evidence. The court's ruling reinforces the necessity for strong and cogent evidence to dislodge the presumption of innocence that accompanies an acquittal. This case illustrates the complexities of criminal law, the challenges of proving guilt beyond a reasonable doubt, and the critical role of the judiciary in upholding justice while protecting the rights of the accused.... |
| 2007 SLD 3121, 2007 PLJ 595 | Crl. App. No. 89 of 2001 alongwith M.R. No. 194 of | In the case of Asghar Masih vs. The State, the Lahore High Court addressed a serious criminal matter involving a conviction for murder under Section 302 of the Pakistan Penal Code. The court reviewed evidence including eyewitness testimonies and forensic findings, determining that the prosecution had established its case beyond a reasonable doubt. The judgment highlighted the importance of reliable evidence in securing a conviction, especially in murder cases. The court's decision to uphold the death penalty reflects a strict adherence to legal standards and an effort to deter violent crime. Key trends in criminal law emphasize the role of evidence and the significance of timely reporting of incidents, which were pivotal in this case. The ruling serves as a critical reference in discussions surrounding capital punishment and its application in Pakistan's legal system. Keywords: Criminal Law, Murder Conviction, Evidence, Capital Punishment, Pakistan Penal Code.... |
| 2014 SLD 2536 = 2014 YLR 1102 | Criminal Appeals Nos. 310-J and 311-J of 2007 , decided on 28.05.2013 | In the case of Muhammad Shehzad alias Sahiba and Imran alias Shani, the Lahore High Court addressed serious deficiencies in the prosecution's case leading to the acquittal of the accused. The charges stemmed from an incident involving the murder of Muhammad Akram and the attempted murder of Muhammad Asghar. Key issues included the failure to name the accused in the FIR and the unreliability of witness identifications. The court highlighted the importance of corroborative evidence and the principle of giving the benefit of the doubt to the accused when the prosecution's evidence is insufficient. This case underscores critical aspects of criminal law in Pakistan, particularly regarding the burden of proof and the standards of evidence required for a conviction.... |
| 1993 SLD 554, 1993 SCMR 252 | Civil Appeal No.869 of 1984 , decided on 11.06.1991 | This case revolves around the complexities of land reforms and the legal implications of a gift made under the Land Reforms Regulation. The Supreme Court of Pakistan addressed the procedural aspects of appeals, particularly in cases where prior judgments may affect ongoing litigation. The court emphasized the importance of resolving factual disputes without prejudice to the parties involved. The ruling highlights the significance of compromise in legal proceedings, especially when multiple parties and complex histories are involved. This case serves as a critical reference for understanding the principles of res judicata and the handling of appeals in civil litigation, particularly concerning land reforms and familial disputes over property. Keywords: land reforms, civil procedure, appeal, compromise, res judicata, Pakistan law.... |
| 1989 SLD 894, 1989 PLD 152 | Civil Appeals Nos. 544 to 550 of 1980 , decided on 17.12.1988 | The Supreme Court of Pakistan delivered a significant judgment in the case of Project Director, Karkhana Alaat-e-Zari, Bahawalpur vs. The Presiding Officer, Punjab Labour Court, which addressed the jurisdiction of labor courts in relation to employees of a cooperative industrial establishment. The court ruled that the employees, charged with misconduct, were entitled to the protections under the Industrial Relations Ordinance, 1969, as they were classified as 'workers' rather than 'public servants.' The dismissal of the appeals confirmed the lower courts' findings and reinstated the employees, highlighting the importance of legal protections for workers in industrial settings. This case sets a precedent for labor rights and the interpretation of 'administration of State' within the context of labor laws, ensuring that skilled workers in cooperative enterprises are afforded the same rights as those in traditional industries, thereby reinforcing the framework of labor law in Pakistan.... |
| 2008 SLD 1865, 2008 SCMR 1480 | Criminal Appeals Nos.98 and 99 of 2000 , decided on 21.01.2004 | This case revolves around the conviction of Khan Naveed for the murder of Qaiser Mehmood, a young individual, under section 308 of the Penal Code. The Supreme Court of Pakistan, while examining the appeals, found that the evidence presented was compelling, particularly the circumstantial evidence linking the accused to the crime scene. The Court underscored the importance of reliable testimony and corroboration, asserting that the prosecution's witnesses had no motive to falsely implicate the accused. Despite the accused being a minor at the time of the offense, the Court determined that the sentence initially imposed was insufficient given the heinous nature of the murder. Consequently, the Court enhanced the sentence to fourteen years' rigorous imprisonment, reflecting the seriousness of the crime and the need for justice for the victim's family. The decision emphasizes the Court's commitment to upholding justice and ensuring that appropriate penalties are levied for grave offenses s... |
| 1979 SLD 1054, (1979) 118 ITR 21 | CIVIL WRIT PETITION No. 520 OF 1975 , decided on 15.02.1979 | In the notable case of Tej Pal Oswal v. Income Tax Officer, the Punjab and Haryana High Court examined the jurisdiction of income-tax authorities concerning the seizure of property by police. The petitioner, Tej Pal Oswal, had entrusted valuables for safekeeping with a school official, who later had those items seized by the police under suspicion of smuggling. The case hinged on whether the income-tax authorities could re-seize these items from police custody. Ultimately, the court ruled that such an action was beyond the jurisdiction of the income-tax authorities, reinforcing the legal frameworks surrounding search and seizure under the Income-tax Act and the Code of Criminal Procedure. This case is significant for its clarification of the legal boundaries of authority between tax officials and law enforcement, ensuring proper legal processes are followed in matters of property seizure, especially in cases involving potential criminal activity. The decision underscores the importance... |
| 2011 SLD 1639, 2011 PLC 300 | Writ Petition No.4713 of 2011 , decided on 07.06.2011 | The case revolves around the interpretation of the Payment of Wages Act, 1936, particularly the eligibility of claims by employees in various establishments, including newspapers. The Lahore High Court addressed the procedural lapses by the Authority under the Payment of Wages Act, emphasizing the necessity of due process in legal proceedings. The court's decision reiterates the principle that all parties must be given adequate notice before any ex parte proceedings can take place. This case is significant for its implications on workers' rights and employer obligations under labor laws, particularly in the context of wage claims in the media industry. The ruling sets a precedent for ensuring that employees, regardless of their designation, can seek redress under the Payment of Wages Act. This case highlights the judicial commitment to uphold the rule of law and protect the rights of workers in Pakistan.... |
| 2001 SLD 2815, (2001) 250 ITR 48 | T.C.P. No. 288 of 1981 , decided on 19.04.1982 | In the landmark case of Commissioner of Income Tax v. Mettur Beardsell Ltd., the Madras High Court addressed critical issues surrounding tax deductions under section 80J of the Income-tax Act, 1961. The case revolved around the assessment year 1974-75 and questioned the restrictive interpretation applied by the Income Tax Officer, who limited the relief based on the operational period of the new industrial unit. The court ruled that tax laws should be interpreted in a manner that favors the taxpayer, thereby upholding the legislative intent of providing generous exemptions. This case set an important precedent for future tax assessments, reinforcing the principle that borrowed funds should not be included in the capital computation for tax relief. The decision is significant for tax practitioners and businesses seeking clarity on the application of section 80J, as it highlights the importance of understanding the legislative framework and the intent behind tax laws. Keywords: Income Ta... |
| 1979 SLD 723, (1979) 116 ITR 681 | IT REFERENCE No. 10 OF 1973 , decided on 10.10.1974 | In the landmark case of Hindusthan Mill Stores Supply Co. v. Commissioner of Income tax, the Calcutta High Court addressed significant issues surrounding the taxation of unregistered firms under the Income-tax Act, 1961. The court examined the implications of taxing both the firm and its partners for the same income, emphasizing the principle against double taxation. The ruling clarified that if partners are already assessed individually for their share income, the firm itself cannot be subjected to an additional assessment. The decision highlighted the necessity of adhering to statutory provisions that prevent the same income from being taxed twice, thereby protecting the rights of the assessee. This case serves as a critical reference point for legal practitioners and tax professionals in understanding the nuances of income tax law as it pertains to partnerships and unregistered firms in India.... |
| 2008 SLD 2173 = 2008 CLD 504 | First Appeal No.34 of 2007 , decided on 20.02.2008 | In the case of First Appeal No.34 of 2007, the Sindh High Court addressed significant legal principles regarding the auction of public amenity land and the validity of mortgage transactions based on forged documents. The appellants, owners of industrial plots in Karachi, challenged the legality of an auction conducted on a 200 feet wide road, which they claimed was improperly mortgaged and auctioned by respondents in collusion with bank officials. The court found that the land in question was designated for public use and could not be auctioned for commercial purposes. This decision reinforces the legal protections surrounding public amenities and the necessity for proper documentation in financial transactions. The ruling emphasizes the court's role in safeguarding public interests, particularly in urban development contexts, and highlights the importance of verifying ownership and authenticity of documents in financial dealings. This case serves as a precedent for similar disputes in... |
| 2005 SLD 992, 2005 PLC 993 | Writ Petition No.12455 of 2003 , decided on 17.09.2004 | The case revolves around a dispute over the appointment and transfer of public servants under the Civil Servants Act and the Constitution of Pakistan. The petitioner, Dr. Ghulam Shabbir Saqib, challenged the legitimacy of Dr. Rashid Mehmood Raufi's appointment as District Officer (Health-II) in BS-19, arguing that it was a violation of seniority and constituted mala fide action. The Lahore High Court ruled that public servants do not have a vested right to specific posts and upheld the authority of the local government in making appointments in the interest of public service. The decision underscores the court's deference to administrative decisions made in public interest, reinforcing the principle that the judiciary will not interfere with administrative actions unless there is a clear violation of law.... |
| 1998 SLD 1213, 1998 SCMR 228 | Criminal Petition No. 12-L of 1997 , decided on 11.02.1997 | In the case of Criminal Petition No. 12-L of 1997, the Supreme Court of Pakistan addressed the issue of bail cancellation for the accused Ghulam Abbas and Arif Hussain, who were charged under sections 302, 34, and 109 of the Penal Code. The petitioners argued that the delay in the trial was partly caused by the accused, thus disqualifying them from bail under section 497 of the Criminal Procedure Code. However, the court held that the delays were not due to any act or omission by the accused, and the statutory provisions entitled them to bail after being incarcerated for over two years. This case underscores the importance of timely trials and the legal protections afforded to accused individuals under Pakistani law. Key legal principles regarding bail, statutory delays, and the responsibilities of the prosecution and defense in ensuring a fair trial are highlighted. The ruling reinforces the necessity for courts to adhere to established legal standards in granting bail, ensuring that ... |
| 2021 SLD 1479, 2021 YLR 762 | High Court Appeal No. 215 of 2017 , decided on 03.01.2020 | In the case of HASHMI CHARITABLE TRUST THROUGH CHAIRMAN vs. JAVED BALOCH AND 3 OTHERS, the Sindh High Court addressed critical issues surrounding tenancy rights and the transfer of these rights under the Sindh Rented Premises Ordinance, 1979. The case arose from a money decree issued against the respondents, leading to an execution application for the recovery of dues. The appeal contended that the tenancy rights of the properties involved could not be transferred without the express consent of the landlord, thereby challenging the legality of the execution order. The court ruled in favor of the appellant, emphasizing that legal practices regarding Pugree-based tenancies must adhere to the provisions set forth in the Ordinance. The decision reaffirmed the necessity for a landlord's approval in tenancy transfers and addressed the implications of sub-tenancy, ultimately remanding the case for further examination of these legal intricacies.... |
| 2018 SLD 832, 2018 YLR 86 | Criminal Appeal No. D-17, Criminal Jail Appeal No. , decided on 30.03.2017 | In the case of Sadam Hussain vs. The State, the Sindh High Court addressed serious charges of murder under the Pakistan Penal Code. The appellant, Sadam Hussain, was convicted for the brutal murders of his in-laws, Mst. Beeban and Saindad, which were carried out due to a domestic dispute. The case hinged on the testimonies of eyewitnesses, who were the sons of the deceased, and the court emphasized the weight of corroborative medical evidence. The prosecution presented a compelling narrative supported by the timely lodging of the FIR, establishing Sadam's culpability. The court reiterated the principle that familial ties do not inherently discredit witness reliability in the absence of animosity. This case reinforces the judicial stance on capital punishment in severe crimes, particularly those involving domestic violence and murder. The court's decision serves as a reminder of the legal system's commitment to justice and deterrence against heinous acts.... |
| 1999 SLD 891 = 1999 CLC 885 | Constitutional Petition No.D-167 of 1998 , decided on 23.12.1998 | In the case of ABDUL GHAFOOR and others vs. LARKANA MUNICIPAL CORPORATION, the Sindh High Court addressed a constitutional petition challenging the enhancement of rent for shops occupied by tenants. The petitioners contended that the rent was increased without due process, claiming the enhancement was illegal and violated their tenancy rights. However, the court found that the petitioners had consented to the enhanced rates, as evidenced by the actions of the majority of tenants. The court ruled that the petition was not maintainable due to the availability of alternate remedies under the Sindh Local Government Ordinance, as well as the disputed factual nature of the case. The ruling highlighted the importance of alternate remedies and the requirement for petitioners to justify why such remedies were inadequate. This case underscores the balance between tenant rights and municipal authority in rent matters, emphasizing the legal frameworks governing such disputes.... |
| 2005 SLD 926 = 2005 PLC 607 | Writ petition No. 6652 of 2004 , decided on 17.12.2004 | This case revolves around the promotion of a civil servant from B.S. 19 to 20, which was denied by the Central Selection Board due to the failure of the petitioner to achieve the required 70 marks under the 'Quality and Output of Work' category. The petitioner argued that the criteria for this evaluation had been removed in the new Performance Evaluation Report formats, thereby rendering the refusal to promote him unlawful. The Lahore High Court dismissed the petition, stating that the evaluation of a civil servant's performance is a matter solely for the competent authorities and not for the courts. The ruling underscores the importance of adherence to established evaluation criteria in civil service promotions and clarifies the limitations of judicial intervention in administrative decisions. This case serves as a crucial reference for civil servants seeking promotions, emphasizing the need for compliance with evaluation standards and the role of departmental authorities in promotion... |
| 2004 SLD 3807, 2004 PLJ 72 | Crl. Misc. A. No. 501-L of 2003 in Criminal Appeal , decided on 03.01.2004 | This case involves the Federal Shariat Court's decision regarding the suspension of sentences for two applicants, Husnain Raza alias Jani and Abu Bakar, who were convicted under Section 377 of the Pakistan Penal Code. The case highlights the importance of the Juvenile Justice System Ordinance, 2000, which protects minors from harsh penalties and emphasizes rehabilitation over punishment. The court found that the applicants, being 16 years old at the time of the offense, could not have been sentenced to rigorous imprisonment as per the law. The decision reflects the court's commitment to upholding children's rights and ensuring that justice systems are sensitive to the needs of minors. The ruling allowed for the applicants' immediate release on bail, reinforcing the principles of fair treatment and rehabilitation for juvenile offenders. This case serves as a crucial reference point for future cases involving minors and the application of juvenile justice laws.... |
| 2010 SLD 2919, (2010) 328 ITR 77 | C.W.P. No. 21077 of 2008 , decided on 13.08.2009 | The case of Sant Ram v. Union of India addresses the legality of tax deductions under Section 194A of the Income-tax Act, 1961, specifically regarding interest on enhanced compensation from land acquisition. The Punjab and Haryana High Court ruled that TDS is applicable as the interest constitutes a revenue receipt. This ruling aligns with established precedents that classify interest on delayed payments as taxable income. The case emphasizes the importance of understanding tax obligations in compensation scenarios, particularly regarding agricultural land and enhanced compensation claims. Legal professionals must remain vigilant about such tax implications to ensure compliance and avoid unnecessary financial burdens. The ruling reinforces the principle that interest, seen as a revenue receipt, is subject to taxation, thereby affirming the necessity for taxpayers to account for these deductions in their financial assessments. This case serves as a crucial reference point for future dis... |
| 2023 SLD 2133 | C.Ps. Nos. 3447 to 3450 of 2022 , decided on 07.02.2023 | This case revolves around the significance of Performance Evaluation Reports (PERs) in the civil service, particularly within the Intelligence Bureau of Pakistan. The Supreme Court addressed the obligations of Reporting and Countersigning Officers in preparing these evaluations, emphasizing the necessity for objectivity and fairness. The Tribunal had previously ruled in favor of the respondents, Riaz-ul-Wahab and Surkharu Khan, who contested the adverse remarks recorded by their Countersigning Officer, which they argued were unjustified given their strong performance evaluations by their Reporting Officers. The Court upheld the Tribunal's decision, reinforcing that evaluations should not only reflect performance accurately but also require prior counseling to ensure that employees are informed of any deficiencies in their performance. This ruling highlights the importance of structured feedback mechanisms in public administration, ensuring that civil servants are evaluated fairly and g... |
| 2005 SLD 2377 = (2005) 275 ITR 492 | IT REFERENCE No. 19 OF 2000 , decided on 29.11.2004 | In the case of Shreejee Chitra Mandir v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the critical distinction between capital and revenue receipts in the context of subsidies received by businesses. This case, adjudicated by Justices A.M. Sapre and Ashok Kumer Tiwari, revolved around the entertainment subsidy claimed by the petitioner under a state scheme. The court underscored the necessity for tax authorities to delve deeply into the nature of subsidies and the underlying schemes before arriving at conclusions regarding their classification. The Tribunal's cursory reference to prior Supreme Court rulings without a thorough examination of the facts was deemed inadequate. This ruling reinforces the principle that judicial findings must be well-reasoned and based on comprehensive analysis, enhancing the integrity of tax adjudication processes. This case is pivotal for practitioners and businesses alike, as it clarifies the legal expectations regarding the treatme... |
| 1981 SLD 467, 1981 SCMR 844 | Civil Petition for Special Leave to Appeal No. 109 , decided on 02.07.1979 | This case involves the eviction of a tenant under the West Pakistan Urban Rent Restriction Ordinance. The petitioner, Muhammad Sharif, contested his eviction by arguing that the landlord's son, for whom the shop was claimed to be required, did not testify. The Supreme Court ruled that the absence of the son as a witness did not invalidate the eviction proceedings. The decision emphasized the sufficiency of evidence presented by the landlord and upheld the concurrent findings of the lower courts. This ruling clarifies the legal standards regarding tenant eviction and the evidentiary requirements for landlords. The case underscores the importance of complying with rent regulations and the landlord's right to reclaim property for personal use. It serves as a precedent for similar eviction cases, emphasizing that personal requirement claims do not necessitate witness testimony from the family members involved.... |
| 1982 SLD 1653, 1982 PLC 911 | KAR-719 of 1981 , decided on 21.01.1982 | The case involves an appeal against a decision made by the Labour Court, which dismissed the appellant's grievance petition due to non-appearance. The Labour Appellate Tribunal found that the appeal against the dismissal of the restoration application was not maintainable. It highlighted that the appellant misheard the hearing date, which led to the delay in filing the restoration application. The Tribunal emphasized the importance of allowing the appellant an opportunity to explain the delay, thus registering the matter as a suo motu revision. This case illustrates critical aspects of procedural justice and the handling of non-appearance in Labour Court proceedings.... |
| 2021 SLD 506, 2021 PLJ 76 | Crl. A. No. 247268 of 2018 , decided on 05.12.2019 | In the case of Adnan Shah vs. State, the Lahore High Court dealt with an appeal concerning a conviction under the Control of Narcotic Substances Act, 1997. The appellant was convicted for possession of charas, but upon review, the court found substantial flaws in the prosecution's case. Key issues included the failure to prove the safe custody of the seized narcotics, delays in sending samples for analysis, and inconsistencies in witness testimonies. The judgment highlighted the principle that the benefit of the doubt must always be extended to the accused. This case underscores the importance of proper procedure in drug-related offenses and the necessity for the prosecution to meet its burden of proof. The ruling serves as a critical reference for similar cases where procedural lapses can lead to wrongful convictions.... |
| 1995 SLD 325, 1995 SCMR 1216 | Civil Petition No. 97 of 1995 , decided on 13.03.1995 | This case revolves around the constitutional implications of changing a civil servant's recorded date of birth in the context of service records. The petitioner, WAPDA, challenged the validity of a Civil Court decree that favored the respondent, Muhammad Nawaz Khan, an engineer seeking to amend his birth date for potential service extension. The Supreme Court's ruling underlines the significance of maintaining accurate service records and the legal boundaries within which civil servants can contest administrative decisions. The case references relevant sections of the Constitution of Pakistan, particularly Article 212(3), and draws upon previous rulings to establish precedents regarding the responsibilities of civil servants and the authority of government departments. This case is pivotal in understanding the balance between individual rights and institutional regulations within public service. Key phrases include 'civil servant age change', 'date of birth amendment', and 'service rec... |
| 2017 SLD 1259, 2017 PLJ 616 | W.P. No. 15855 of 2016 , decided on 16.02.2017 | In the landmark case W.P. No. 15855 of 2016 decided on February 16, 2017, the Lahore High Court addressed pivotal issues under the Punjab Rented Premises Act, 2009, and the Civil Procedure Code, 1908. Petitioners, led by Malik Zafar-ul-Islam, sought the vacation of a rented premises due to alleged default in rent payments by respondents, Abdul Azeem Lateef and others. The case revolved around whether the respondents were willful defaulters concerning enhanced and entire rent from 2009. Central to the litigation was the interpretation of Section 22 of the Punjab Rented Premises Act, which governs the procedures for ejectment petitions and the granting of leave to contest. The Special Judge (Rent) initially framed issues based on factual variances regarding rent rates and default periods, emphasizing the necessity of recording evidence to resolve these disputes. Petitioners contended that recording evidence without explicitly granting leave to contest exceeded judicial authority and cont... |
| 2011 SLD 6429, 2011 PCRLJ 457 | D-385 of 2008 , decided on 05.11.2010 | In the case of S.A. Sattar Battiwalla and others vs. National Accountability Bureau, the Sindh High Court addressed issues related to the National Accountability Ordinance, 1999, and the Constitution of Pakistan, 1973. The petitioners sought anticipatory bail and additional time to settle their debts with Habib Bank A.G. Zurich. The court found that the petitioners had previously defaulted on a plea bargain, where they agreed to pay a significant sum but failed to do so within the stipulated timeframe. The ruling highlighted the importance of upholding the law and ensuring that financial obligations are met. The court's decision to dismiss the petition reinforces the principle that equitable relief cannot be granted to parties who do not adhere to their legal commitments. This case serves as a precedent for similar situations where plea bargains are involved, emphasizing accountability and the consequences of defaulting on financial agreements.... |
| 1996 SLD 219, 1996 PTD 276 | P.T.R. No. 39 of 1990 , decided on 09.10.1995 | In the case of P.T.R. No. 39 of 1990, the Lahore High Court addressed a significant issue regarding the taxation of dividend income under the Income Tax Ordinance, 1979. The case revolved around whether the income derived from dividends by the National Fertilizer Corporation was to be classified as business income or subject to concessional tax rates applicable to dividends. The court examined the provisions of the Income Tax Ordinance and highlighted the importance of adhering to the ordinary meanings of the terms used within the statute. The ruling clarified that dividend income, when derived from a Pakistani company, is entitled to concessional tax rates, irrespective of how the income was previously treated. The decision reinforced the principle that tax statutes should be interpreted strictly and that any ambiguity should favor the taxpayer. This case serves as a critical reference point for future interpretations of income classification and taxation under the Income Tax Ordinanc... |
| 2004 SLD 3242, 2004 PLJ 703 | C.P. No. 3135 of 2001 , decided on 31.10.2003 | The case of Rehmat Ali Ismailia vs. Khalid Mehmood involves a dispute over the specific performance of a real estate sale agreement. The Supreme Court of Pakistan affirmed the lower court's ruling that the petitioner had indeed executed the sale agreement and received the stipulated consideration of Rs. 5,04,000. The court emphasized the importance of judicial integrity and the evidentiary weight of prior court statements. This case highlights the legal principles surrounding contract enforcement, judicial proceedings, and the evidential standards necessary for challenging documented agreements in court. Keywords include 'specific performance', 'real estate law', 'contract enforcement', and 'judicial integrity'.... |
| 1982 SLD 821, 1982 PLD 442 | Letters Patent Appeal No. 251 of 1965 in Writ Peti , decided on 14.12.1981 | This case revolves around the interpretation of property rights under the Displaced Persons (Compensation and Rehabilitation) Act and the Constitution of Pakistan. The Lahore High Court examined the legitimacy of transferring the inter-floor above a shop as part of a composite building. The judgment emphasizes the exclusive jurisdiction of Settlement Authorities in determining property transfers, particularly in cases involving displaced persons. The court clarified that possession of a part of the property suffices for the transfer of the entire unit, thereby rejecting claims based solely on possession of specific areas. This ruling highlights the importance of structural integrity in property law and affirms the authority of the Settlement Commissioner in such matters, offering valuable insights into property rights and rehabilitation laws in Pakistan.... |
| 1981 SLD 1388, 1981 SCMR 1182 | Civil Petition for Special Leave to Appeal No. 592 , decided on 23.11.1980 | In the case of Murid Ahmad and Others vs. Member, Board of Revenue and Others, the Supreme Court of Pakistan addressed the issue of the purchase and subsequent resumption of state land under the Colonization of Government Lands (Punjab) Act. The petitioners, having purchased land in 1962, failed to make timely payments despite being granted leniency by the authorities. After a series of appeals and revisions, the Supreme Court ultimately upheld the lower court's decision to dismiss the petition, emphasizing the importance of adhering to payment obligations in land transactions. The case highlights the legal ramifications of failing to meet statutory requirements and reinforces the authority of revenue boards in managing state land. Keywords: land purchase, state land, Supreme Court, legal obligations, revenue board.... |
| 1942 SLD 51 = (1942) 10 ITR 79 | This case, decided by the Allahabad High Court, addressed the powers of the Income Tax Officer under section 34 of the Income-tax Act, 1961, particularly concerning income escaping assessment for the assessment year 1931-32. The court confirmed that the ITO could issue notices even after previous assessments were finalized, thereby allowing for the assessment of escaped income based on newly discovered evidence. The decision emphasized the significance of accurate accounting and the ITO's role in ensuring tax compliance. This ruling is critical for understanding tax law and the procedural powers of tax authorities in India. Relevant keywords include 'Income Tax Act', 'assessment year', 'escaped income', 'Income Tax Officer', and 'legal compliance'.... | |
| 2011 SLD 183 = 2011 PTD 1888 | S.T.A. No. 935/LB of 2009 , decided on 18.02.2011 | This case revolves around the interpretation of the Sales Tax Act, 1990, specifically addressing the refund of input tax claims related to packing materials. The appellant, Messrs SUNRISE FOOD INDUSTRY, challenged the rejection of their refund claim based on an alleged agreement limiting refunds to 20%. The Appellate Tribunal found that such agreements lack legal enforceability unless supported by legislation. The ruling emphasizes the importance of documentary evidence in tax refund claims and clarifies that administrative agreements cannot override statutory provisions. The case highlights the ongoing complexities in tax law and the need for transparency and compliance with legal standards. The decision reaffirms the principles of accountability in tax administration, ensuring that taxpayers are treated fairly under the law.... |
| 1979 SLD 881, 1979 PLC 1 | 7(14) of 1978 , decided on 03.04.1978 | This case revolves around the dismissal and subsequent reinstatement of Ghulam Mujtaba Khan, an Executive Engineer in the Communication and Works Department of Baluchistan. The Service Tribunal addressed the legality of the dismissal order issued by the Governor and the reinstatement order by a minister. It was determined that the minister lacked the authority to reinstate Khan, rendering the reinstatement a nullity. The case highlighted the importance of following proper legal procedures and the implications of void orders in administrative law. Essential keywords include 'Service Tribunal', 'General Clauses Act', 'dismissal', 'reinstatement', 'administrative law', 'Balochistan', and 'judicial review'.... |
| 1984 SLD 448 = (1984) 145 ITR 295 | MISC. CIVIL CASE No. 249 OF 1980 | This case revolves around the Income-tax Act, 1961, particularly the application of section 145 concerning the methods of accounting for businesses. The assessee, a firm operating passenger buses, contested the Income Tax Officer's rejection of its trading results and the subsequent estimation of profits. The Tribunal's decision to add luggage receipts separately to the total income was upheld by the Madhya Pradesh High Court. The court emphasized the importance of providing evidence for expenses incurred in earning additional income. This case highlights critical aspects of income estimation, the significance of proper record-keeping, and the application of tax laws to ensure compliance. Key terms include income tax, accounting methods, profit estimation, and legal representation in tax disputes.... |
| 2024 SLD 4570, 2024 PLJ 584 | C.M. No. 7-C of 2023/BWP , decided on 05.04.2024 | In the case titled C.M. No. 7-C of 2023/BWP, the Lahore High Court dealt with issues of legal heirs and the validity of marriages under the Muslim Family Laws Ordinance. The court examined the claims of Muhammad Siddique and his co-applicants against Rabia Rafique regarding the legal status of Imran Azam's heirs. The court found that the evidence presented by the respondents, including marriage documents and birth certificates, established their claims as the legitimate family of the deceased. The applicants' failure to provide substantial evidence led to the dismissal of their applications under Section 12(2) of the Civil Procedure Code. This case highlights the importance of documentary evidence in family law disputes and the stringent standards required to prove claims of fraud and misrepresentation in court.... |
| 2003 SLD 327, 2003 PTD 1106, (2003) 88 TAX 257 | Constitutional Petition No.D-1865 of 2002 , decided on 05.11.2002 | This case revolves around the interpretation of the Sales Tax Act, 1990, particularly Section 46, and its interaction with the Civil Procedure Code (CPC) during proceedings before the Customs, Central Excise, and Sales Tax Appellate Tribunal. The petitioner, Karim Containers (PVT.) LTD, sought to extend a stay order that had lapsed after six months, claiming that the principles of CPC should apply to their case. The court clarified that the Tribunal operates under a special act and is not a civil court, thus the CPC provisions do not apply. This decision underscores the importance of understanding the jurisdictional boundaries of special laws versus general laws like the CPC, offering significant implications for future tax-related appeals. The ruling reinforces the legal principle that equitable provisions of the CPC cannot be invoked in special jurisdictional forums, emphasizing a clear demarcation between civil and special jurisdiction.... |
| 2004 SLD 1857, 2004 CLC 960 | Civil P.L.A. No. 196 of 2001 , decided on 07.02.2002 | The case revolves around the appointment of Mst. Sakina Bibi as a Primary Teacher, which was challenged by Mst. Yasmeen Bibi. The Supreme Court upheld the High Court's ruling, which protected Mst. Sakina Bibi's appointment, emphasizing that proper legal procedures were not followed when her position was disturbed. The court reiterated that once a case is submitted to the jurisdiction of a court, the parties involved cannot later dispute the court's authority. This case highlights the importance of due process in administrative decisions and the legal principles surrounding jurisdiction and eligibility in employment matters. The emphasis on following due process ensures that candidates are treated fairly and that their rights are protected under the law. This case is significant in the context of public service appointments and the legal framework governing such decisions.... |
| 1991 SLD 1147, 1991 SCMR 1246 | Civil Appeal No.16-Q of 1987 , decided on 11.06.1990 | In the case of Haji Shakar Khan (deceased) through Legal Heirs vs. Abdul Qadir and others, the Supreme Court of Pakistan addressed the complexities surrounding tenant eviction under the West Pakistan Urban Rent Restriction Ordinance. The case revolved around the tenant's claim that he had purchased half of the rented premises, a fact disputed by the landlords. The court granted leave to appeal to consider whether the Rent Controller had the authority to evict the tenant without determining the ownership issue. The court also examined the tenant's explanation for late rent payment due to illness, ultimately ruling that the explanation was valid and restoring the Rent Controller's order. This case underscores the importance of tenant rights and the necessity for proper legal procedures in eviction cases. It highlights the relevance of sub judice matters in landlord-tenant relationships, particularly under the Urban Rent Restriction Ordinance. Key terms include tenant rights, eviction, la... |
| 1984 SLD 1942, 1984 PLC 1547 | LHR-181 of 1982 , decided on 20.09.1982 | This case revolves around an industrial dispute involving the Punjab Road Transport Board and Ghulam Muhammad. The core issue was the promotion of two individuals, Abdul Ghafoor and Niaz Ahmed, to the position of Senior Technical Engineer, which the respondent claimed was unjust as he was not informed about the interview date. The Labour Court's decision to promote the respondent was challenged on the grounds that the grievance notice was filed late, making the appeal time-barred. The Appellate Tribunal ultimately set aside the lower court's decision, emphasizing the importance of adhering to procedural timelines in grievance petitions. This case highlights legal principles related to industrial disputes, the significance of notice periods, and the interpretation of timelines in grievance procedures.... |
| 2018 SLD 1650, 2018 SCMR 1310 | Civil Petition No. 766 of 2018 , decided on 04.04.2018 | In the landmark case of Hashmat Medical and Dental College vs Pakistan Medical and Dental Council, the Supreme Court of Pakistan addressed critical issues surrounding medical education standards and regulatory compliance. The court found the petitioner college grossly inadequate in meeting the required infrastructure and faculty standards, leading to a significant ruling aimed at protecting students from fraudulent practices in medical education. The court emphasized the importance of strict monitoring by regulatory bodies to ensure that only accredited institutions operate within the educational framework. This case highlights the ongoing challenges in the medical education sector in Pakistan, particularly concerning the accountability of private medical colleges and the need for robust regulations to safeguard student interests. Keywords: medical education standards, regulatory compliance, Pakistan Medical and Dental Council, student protection, fraudulent practices.... |
| 1977 SLD 187, 1977 SCMR 343 | Criminal Appeal No. 54 of 1977 , decided on 15.06.1977 | This case revolves around a habeas corpus petition filed under Section 491 of the Criminal Procedure Code concerning Mst. Shahzad Bibi and her minor children. The petition was initiated by Muhammad Afzal, a stranger to the family, who alleged that Mst. Shahzad Bibi was unlawfully detained by her step-brothers. The court analyzed the claims made about the custody of the children, focusing on the mother's rights as a natural guardian. The judges expressed concern over the allegations involving Mst. Shahzad Bibi's character and her intentions regarding her children, stating that these issues needed thorough examination by the Guardian Judge. Ultimately, the Supreme Court upheld the previous ruling that required the minors to be placed in a protective environment until a proper custody decision could be made. This case highlights critical issues related to family law, guardianship, and the rights of mothers in custody disputes. Keywords include habeas corpus, custody of minors, natural gua... |
| 2024 SLD 3454 | ITA NO. 3031/LB/2023 , decided on 22.08.2023 | This case, ITA NO. 3031/LB/2023, decided by the Appellate Tribunal Inland Revenue, Lahore, addresses crucial aspects of the Finance Act, 2022, specifically focusing on Section 8(7). The hearing held on May 19, 2023, and the decision rendered on August 22, 2023, underscores the complex nature of tax law and its implications for individuals and entities. Mr. Khalid Javid Chowdhry, representing the appellant, contended that the application of the law to his financial circumstances was misinterpreted by the lower tax authorities. The Tribunal, led by DR SHAHID SIDDIOQ, meticulously evaluated the arguments presented by both parties. The decision serves as a precedent for similar cases, reinforcing the need for rigorous compliance with tax laws and the proper exercise of discretion by tax authorities. This case is significant for tax practitioners and individuals navigating the complexities of tax legislation, providing insights into the judicial approach to tax disputes. The keywords 'Finan... |
| 1977 SLD 1074, (1977) 107 ITR 435 | IT REFERENCE No. 308 OF 1971 WITH 359 OF 1971 , decided on 02.05.1975 | In this significant case from the Allahabad High Court, the court examined the income of a Hindu undivided family (HUF) in relation to remuneration received by its members from a private limited company. The case arose after the joint family business was transitioned into a partnership and later into a private limited company. The pivotal issue was whether the remuneration received by the assessees, who were brothers and lifetime directors of the company, constituted personal income or income of the HUF. The court determined that since the remuneration was linked to the shares held by the family, it should be classified as income of the HUF. This ruling underscores the importance of understanding the nuances of family business structures and their implications for tax assessments. It highlights the need for clarity in the relationship between shareholding and remuneration in corporate governance, especially within family-run businesses. This case is a crucial reference for practitioner... |
| 1984 SLD 1, 1984 PTD 147, (1984) 49 TAX 34, 1985 PTCL 50 | , decided on 04.01.1984 | This case revolves around the appeals made by the appellant, Mujahid Akbar, against the Income Tax Officer's assessments for the years 1976-77 to 1981-82 under the Income Tax Ordinance of 1979. The key issue was the legality of the assessment notices issued under section 56, particularly for the years before the Ordinance's enactment. The tribunal ruled that the ITO had no jurisdiction to assess income for years prior to the Ordinance's enforcement, leading to the annulment of those assessments. The case emphasizes the importance of adhering to legal provisions in tax assessments and the ability to raise legal grounds at any stage of the proceedings. The decision also highlights the definitions of 'assessee' and 'person' as crucial in determining tax liabilities. This ruling serves as a precedent in income tax law, particularly regarding the proper application of the Income Tax Ordinance and the rights of taxpayers to contest assessments made without due legal authority.... |
| 2005 SLD 360, 2005 CLD 808 | Commercial Appeal No.16 of 2002 , decided on 21.03.2005 | In the case of Messrs Darson Industries (Pvt.) Ltd. vs. Messrs Darson (Pvt.) Ltd., the Lahore High Court examined the implications of name similarity between two companies. The court found that the name 'Darson' could mislead the public about the nature and origin of the businesses, despite their different operational sectors. This case highlights the rigorous standards applied under the Companies Ordinance, 1984, and relevant trademark laws to ensure that company names do not create confusion in the marketplace. The ruling reinforces the principle that even minor similarities in company names can lead to public deception, necessitating legal remedies to protect consumer interests. The decision to mandate a name change for the respondent was aimed at maintaining clarity and integrity within corporate identity and branding. This case serves as a precedent for future disputes over company name registrations and trademark conflicts, emphasizing the importance of distinctiveness in corpora... |
| 2022 SLD 648, 2022 MLD 358 | Bail Application No.1450 of 2020 , decided on 07.10.2020 | In the case of Bail Application No.1450 of 2020, the Sindh High Court addressed the petitioner's plea for pre-arrest bail concerning accusations of criminal breach of trust under section 408 of the Penal Code. The petitioner argued their innocence, claiming to have been falsely implicated due to a civil dispute with the complainant. However, the court found substantial evidence indicating that the petitioner had transferred a large sum, specifically Rs.62,78,699, to their personal account, which was meant to be refunded to the complainant's company. The court highlighted the importance of establishing mala fide intentions on the part of the complainant or law enforcement for granting pre-arrest bail, which the petitioner failed to do. Consequently, the court dismissed the bail application, citing that the applicant did not present a case warranting further inquiry and recalled the interim bail previously granted. This case underscores the stringent requirements for pre-arrest bail and ... |
| 2019 SLD 3095, 2019 YLR 2843 | Criminal Acquittal Appeal No. 100 of 2019 , decided on 02.08.2019 | This case centers around a Criminal Acquittal Appeal where the father of a victim sought to challenge the acquittal of several accused individuals under the Pakistan Penal Code. The court examined the legal definition of 'person aggrieved' and determined that only those who have suffered direct harm or have a legitimate interest in the case can file an appeal. The ruling underscores the importance of having a clear legal standing in criminal matters, particularly in cases of personal injury and acquittal. The court ultimately dismissed the appeal, reinforcing the criteria for legal recourse in criminal proceedings. This case serves as a significant reference point for future appeals concerning the rights of complainants and the scope of judicial review in acquittal cases, highlighting the necessity for defined legal relationships and direct involvement in the matters at hand. Keywords: Criminal Procedure Code, acquittal appeal, legal standing, Pakistan Penal Code, personal injury, judi... |
| 2016 SLD 1345, 2016 PTD 2760 | C.P. No. D-979 of 1995 , decided on 19.04.2016 | In the case of Ray Shipping Enterprises Ltd. vs. Assistant Collector of Customs, the Sindh High Court addressed the complexities surrounding customs duties related to the import of ships. The petitioner, Ray Shipping Enterprises Ltd., argued that they should not be liable for customs duties on a ship that was imported under a government incentive scheme. However, the court found that the petitioner had subsequently broken up the ship, which triggered the requirement to pay duties under the Customs Act, 1969. The court ruled that the principle of promissory estoppel did not apply, as no vested rights were created when the petitioner imported the ship for business purposes but later opted to scrap it. The decision underscored the significance of understanding the legal implications of government notifications concerning customs exemptions, particularly in the shipping sector. This case serves as a pivotal reference for similar disputes regarding customs duties and the interpretation of s... |
| 1980 SLD 1023, (1980) 124 ITR 381 | IT REFERENCE No. 98 OF 1975 , decided on 01.01.1980 | This case focuses on the procedural aspects of service of notices under the Income-tax Act, 1961, specifically section 282, which governs the service of notices. The Allahabad High Court's decision highlights the necessity for notices to be served to recognized or authorized agents or adult members of the concerned family. The ruling underscores the legal principle that improper service invalidates the notice, thereby affecting the timelines for appeals. The case also references previous judgments that distinguish between valid and invalid service based on the agent's authority. This ruling is significant for tax law practitioners and taxpayers, emphasizing the critical nature of adherence to procedural requirements in tax assessments. Keywords: Income-tax Act, service of notice, authorized agent, appeal timelines, procedural compliance.... |
| 1984 SLD 1272, 1984 PLC 603 | Appeal No. 78 (R) of 1983 , decided on 27.03.1984 | This case revolves around the wrongful dismissal of Muhammad Warraich, a Senior Godown-keeper at the Pakistan Ordnance Factories. The Tribunal found significant procedural flaws in the disciplinary action taken against him, including the lack of a formal inquiry and the failure to provide him with an opportunity to contest the allegations. The case highlights the distinction between civil servants and workmen under applicable laws, specifically the Civil Servants Act and the Workmen's Compensation Act. The Tribunal ruled that the appellant was indeed a civil servant, thus entitled to the protections afforded to him under the relevant laws. The case underscores the importance of due process in disciplinary proceedings, ensuring that individuals are given a fair chance to defend their rights. The judgment reinforces the necessity for adherence to established rules and regulations when dealing with civil servants, emphasizing the need for transparency and fairness in administrative action... |
| 2003 SLD 2437, 2003 CLC 53 | Suit Nos.1316, Civil Miscellaneous Application No. , decided on 28.08.1999 | The case of Mst. Hameeda Shamim against the Deputy Commissioner of Karachi South revolves around the rejection of her suit for declaration, possession, injunction, and cancellation of documents. The legal foundations were rooted in the Specific Relief Act, Civil Procedure Code, Limitation Act, and the Displaced Persons Act. The court found that the plaintiff's claims were barred by the principle of res judicata, as similar issues had already been litigated and decided in prior cases, which included appeals to higher courts. The plaintiff's repeated attempts to challenge the validity of prior decisions were dismissed, solidifying the ruling that the case could not be reopened. The decision underscores the importance of finality in judicial proceedings and the consequences of failing to adhere to the established legal principles governing such cases. Keywords include 'constructive res judicata', 'limitation', 'judicial finality', and 'Specific Relief Act'.... |
| 1976 SLD 698 = 1976 PLC 159 | Application No. 131 of 1973 , decided on 17.12.1973 | The case of Application No. 131 of 1973 was brought before the Labour Appellate Tribunal, Punjab, involving the dismissal of Muhammad Azam Anjum, a conductor for the Government Transport Service. The Tribunal found that the inquiry conducted by the Management was flawed, lacking sufficient evidence to justify the dismissal. The decision highlighted the significance of adhering to proper legal procedures during inquiries, particularly in the context of industrial disputes. The Tribunal's ruling emphasized the protection of workers' rights under the Industrial Relations Ordinance, ensuring that employees are afforded fair treatment and due process. This case underscores the critical nature of compliance with legal standards in employment matters, reinforcing the principles of justice and fairness in the labour sector.... |
| 1989 SLD 1022, 1989 MLD 4596 | Constitution Petition No. 944 of 1984 , decided on 11.06.1989 | The case revolves around a constitutional petition filed against the orders of the Central Board of Revenue regarding the confiscation of goods under the Customs Act, 1969. The petitioners contested the jurisdiction of the tribunal and the consideration of key evidence in the confiscation proceedings. The Sindh High Court ruled in favor of the petitioners, emphasizing the importance of addressing jurisdictional issues at the earliest opportunity and the necessity of considering all material evidence. The case highlights procedural fairness in administrative proceedings and the rights of petitioners under constitutional jurisdiction. Keywords: Customs Act, confiscation, jurisdiction, Sindh High Court, evidence, procedural fairness.... |
| 2002 SLD 2560 = (2002) 256 ITR 492 | D-2741 of 2016 , decided on 01.01.2002 | In the case of Munir Ahmed v. Union of India, the Calcutta High Court addressed the complexities surrounding the attachment of properties for tax recovery under the Income-tax Act, 1961. The petitioner, Munir Ahmed, contested the attachment of properties previously owned by a deceased individual, arguing that the properties had been legally transferred prior to the attachment notice. The court found that questions of ownership and title could not be resolved in writ proceedings and directed the petitioner to file a suit to establish his claim. This case underscores the importance of legal representation in matters of tax recovery and property rights, highlighting the intersection of tax law and property law. The decision reiterates the principle that factual disputes should be resolved in appropriate forums rather than through writ jurisdiction, ensuring that rights concerning property ownership are adequately protected. Keywords like 'Income-tax Act', 'property rights', 'legal proceed... |
| 1986 SLD 1195, 1986 SCMR 1379 | Civil Petition for Special Leave to Appeal No. 171 , decided on 08.02.1986 | This case revolves around the interpretation and application of pre-emption rights in the context of land that has been incorporated into municipal limits. The Supreme Court of Pakistan, in its ruling, reiterated the necessity for plaintiffs in a pre-emption suit to establish their rights at various critical points: the date of sale, the date of the filing of the suit, and the date of the decree. The case highlights the complexities involved in property law, particularly under the Punjab Pre-emption Act, and underscores the implications of municipal notifications on pre-emption rights. The ruling serves as a critical reference for similar cases where land ownership and rights are challenged due to changes in zoning or municipal regulations, making it a significant case in understanding property law in Pakistan.... |
| 1978 SLD 990, 1978 PLC 160 | Petition No. 172 of 1975 , decided on 27.02.1976 | This case revolves around the legal status of the Association of Officers of Population Planning Council, which was registered under the Industrial Relations Ordinance, 1969. The Registrar of Trade Unions filed for cancellation of the registration, asserting that the Ordinance did not apply to public servants in the Population Planning Department. The Tribunal ruled in favor of cancellation, noting that the officers were indeed public servants and thus their Association could not be treated as a Trade Union under the law. This decision underscores the limitations of the Industrial Relations Ordinance and its applicability to public sector employees, making it a significant case for understanding labor laws pertaining to government employees in Pakistan.... |
| 1954 SLD 187, (1954) 25 ITR 90 | N/A , decided on 01.01.1954 | In the landmark case of All India Groundnut Syndicate Ltd. v. Commissioner of Income Tax, the Bombay High Court addressed critical issues surrounding the carry forward of business losses under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The case arose when the assessee company, having incurred losses in the assessment years 1944-45 to 1946-47, sought to set off these losses against profits made in the assessment year 1948-49. The Income-tax Officer had previously taken the income of the company as 'nil' and failed to notify the losses as required by law. The court ruled that the right to carry forward losses is absolute and not contingent on the Income-tax Officer's computation or notification. This decision is pivotal for taxpayers, reinforcing their rights against administrative oversight. Keywords: Income-tax Act, business losses, carry forward, Bombay High Court, tax rights.... |
| 2009 SLD 3503, 2009 PCRLJ 1169 | Criminal Miscellaneous No.796/B of 2009 , decided on 24.02.2009 | In the case of Aurang Zaib and others vs. The State, the Lahore High Court addressed issues surrounding pre-arrest bail concerning allegations of abduction. The court highlighted the critical importance of evidentiary standards in criminal proceedings, particularly in the context of pre-arrest bail applications. The decision underscored the necessity for direct evidence and the implications of delays in filing FIRs, which can significantly impact the credibility of the allegations. The ruling serves as a reminder of the legal protections available to individuals against wrongful accusations and the need for thorough investigations. This case is relevant for practitioners in the areas of criminal law, highlighting procedural safeguards and the judicial balancing of rights. Keywords such as 'criminal law', 'pre-arrest bail', 'evidence standards', and 'judicial review' are essential for understanding the implications of this ruling in the broader legal context, making it a valuable refere... |
| 2003 SLD 982, 2003 PLC 789 | Civil Appeal No.74 of 2002 , decided on 12.08.2002 | The case revolves around the grant of a special judicial allowance to employees of the Supreme Court of Azad Jammu and Kashmir, which was initially set at 20% of their basic pay in line with the Supreme Court of Pakistan's notification. Following a meeting of the Council of Judges, the Law Department issued a notification allowing only 10% to employees below Grade-16, which was challenged in the High Court. The Supreme Court ultimately upheld the High Court's decision, emphasizing the binding nature of the Council of Judges' resolutions and the necessity for executive authorities to comply with judicial directives. This case is significant for understanding the dynamics between judicial decisions and executive actions, particularly in the context of public service allowances, and highlights the importance of adherence to principles of parity and fairness in administrative actions.... |
| 1994 SLD 918, 1994 SCMR 1787 | Civil Petition for Leave to Appeal No. 977/L of 19 , decided on 08.12.1993 | This case revolves around the interpretation of Muhammadan Law concerning the authority of a Mutwalli in executing lease agreements for an extensive duration of 99 years without prior court approval. The Supreme Court of Pakistan was tasked with evaluating the legality of such actions and their implications on property rights under the Constitution of Pakistan (1973), specifically Article 185(3). The court considered the historical context of a previous order from 1938 that purportedly granted the lease and whether it still enured for the benefit of the petitioner. The decision underscored the necessity for legal compliance in property transactions, especially those involving significant timeframes and interests. Legal practitioners and advocates must recognize the critical nature of this ruling for future cases involving similar circumstances. The keywords relevant to this case include 'lease agreements', 'Muhammadan Law', 'Mutwalli', 'Supreme Court of Pakistan', and 'property rights'... |
| 2003 SLD 939, 2003 SCMR 720 | Civil Petition No. 467-L of 1999 , decided on 06.03.2002 | In the case of Civil Petition No. 467-L of 1999, the Supreme Court of Pakistan addressed crucial aspects of administrative law and the limitations set forth in the Punjab Service Tribunals Act, 1974. The petitioner, Muhammad Yunus, challenged the dismissal of his appeal by the Punjab Service Tribunal, which was deemed time-barred. The Supreme Court examined the timeline of events, particularly the request for a certified copy of a prior order, which was pivotal in determining the validity of the appeal. The Court ruled that the appeal was filed within the allowed timeframe, thus setting a precedent for similar cases regarding the computation of limitation periods in administrative appeals. This case underscores the importance of judicial review in administrative matters, ensuring that civil servants are afforded their rights under the law, especially concerning procedural fairness and the timely filing of appeals. Key terms related to this case include administrative law, limitation pe... |
| 2013 SLD 461 = 2013 PCRLJ 1786 | Special Criminal Anti-Terrorism Appeals Nos. 16, 1 , decided on 26.09.2012 | In the case of Special Criminal Anti-Terrorism Appeals Nos. 16, 18 and 24 of 2010, the Sindh High Court addressed serious allegations against the appellants, who were accused of kidnapping a minor for ransom. The court critically examined the evidence provided by the prosecution, which included confessions and voice identification. The court found multiple discrepancies, including delays in recording confessions and the lack of independent witnesses during the recovery of the abductee. The judgment highlighted the principles of fair trial and the necessity of reliable evidence in criminal proceedings. The appeals were allowed, reinforcing the legal principle that an accused must be given the benefit of any reasonable doubt. This case underscores the significance of judicial scrutiny in ensuring justice and the protection of individual rights against wrongful conviction.... |
| 1999 SLD 1215, 1999 PLD 88 | Criminal Bail Application No. 311 of 1999 , decided on 22.07.1999 | This case revolves around a criminal bail application where the Balochistan High Court addressed serious allegations against MEHRULLAH and his co-accused, who were charged under sections 324 and 34 of the Penal Code. The court emphasized the importance of analyzing evidence presented during the bail hearing, noting the gravity of the offense involving armed violence. The applicants' claim for bail was contested vigorously by the prosecution, citing the potential threat to public safety and the serious nature of the charges. This case illustrates the judicial process in determining bail, particularly when serious offenses are involved, and highlights the significance of the common intention doctrine in criminal law. The ruling underscores the necessity for a thorough assessment of evidence at the bail stage, reinforcing the principle that bail is a privilege, not a right, especially in cases involving violent crimes. Keywords: criminal law, bail application, common intention, armed viol... |
| 2024 SLD 247 = (2024) 129 TAX 312 | HCA 259 of 2019 , decided on 24.12.2021 | In the landmark case before the Sindh High Court, the primary issue revolved around the exemption from sales tax for packing materials utilized in the pharmaceutical industry. The appellants, Getz Pharma and others, argued that packaging materials should be classified as 'raw materials' under Entry 105 of the Sales Tax Act, 1990. They contended that without these materials, pharmaceutical products could not be effectively marketed or distributed. However, the court ruled against this interpretation, stating that the statutory definitions of 'raw materials' do not include packing materials. This decision underscores the strict interpretation of fiscal statutes, emphasizing that exemptions must be clearly defined within the law. The court's ruling highlights the necessity for pharmaceutical companies to comply with tax regulations and reinforces the importance of legislative clarity in taxation matters. This case serves as a critical reference for future interpretations of tax exemptions... |
| 1990 SLD 1345, 1990 PLC 346 | D-438 of 1984 , decided on 29.11.1989 | In the case of Sindh High Court's Constitutional Petition No. D-438 of 1984, the court addressed the issue of back benefits following the wrongful dismissal of a bank cashier. The petitioner, Syed ASGHAR IMAM, challenged the decision of the Sindh Labour Appellate Tribunal which had reinstated him but denied back benefits due to alleged negligence not part of the original charges. The court highlighted that when a tribunal is empowered to make decisions, it must do so in accordance with legal standards, not merely based on what it deems just. The ruling emphasized the importance of establishing a connection between the denial of benefits and the worker's actual earnings during the dismissal period. This case sets a precedent regarding the rights of workers to receive back benefits following wrongful termination, ensuring that legal processes are adhered to, and that workers are not deprived of their entitlements without just cause.... |
| 2012 SLD 1130, 2012 PLD 272 | Criminal Bail Application No.S-58 of 2012 , decided on 24.02.2012 | In the case of Muhammad Ali Mazhar vs. The State, the Sindh High Court dealt with a criminal bail application concerning serious charges of abduction under Sections 365-B and 452 of the Penal Code. The applicant, Muhammad Ali, was implicated in a case where a woman, Mst. Farzana, was forcibly taken from her home by armed individuals, including the applicant. The court examined the FIR, which detailed the applicant's involvement and the specific role he played during the incident. Several key factors were considered, including the complainant's testimony, the lack of independent witnesses, and the corroborating statements from two eyewitnesses. The court concluded that the applicant's actions constituted a clear violation of the law and that he was part of a coordinated effort to commit the crime. The decision reinforced the legal principles surrounding common intention in criminal acts, noting that the applicant's presence and actions suggested a pre-arranged plan to abduct the complai... |
| 2000 SLD 1757, 2000 PTD 1481, (1999) 239 ITR 505 | Civil Appeal No. 16688 of 1996 , decided on 17.08.1999 | This case revolves around the interpretation of liabilities under the Income Tax Act, 1961, particularly concerning the deductibility of excise duties. The Supreme Court of India addressed the complexities surrounding when a liability is recognized for tax purposes, relying on previous cases such as Kedarnath Jute Manufacturing Co. Ltd. v. CIT. The ruling clarified that the issuance of a demand notice from the Excise Department establishes an enforceable liability, and that disputes regarding the nature of this liability do not prevent its recognition for tax deductions. The decision reinforces the principles of accounting and taxation, emphasizing that legal obligations must be acknowledged in financial records even if contested. This case serves as a significant precedent in the realm of tax law, particularly for businesses dealing with excise duties and the complexities of accounting practices under the mercantile system. Keywords include excise duty, Income Tax Act, deductible expe... |
| 1998 SLD 1023, 1998 PLD 823 | Criminal Original Petitions Nos. 5, 14, 15, 16, 17 , decided on 02.03.1998 | The case involved a series of criminal and constitutional petitions that addressed the issue of contempt of court within the judicial framework of Pakistan. The Supreme Court's decision examined the historical context of contempt laws and their application in contemporary legal scenarios. The ruling reaffirmed the importance of judicial authority while recognizing the right to free speech, especially for members of Parliament. This case is pivotal for legal practitioners and scholars, as it outlines the delicate balance between protecting the judiciary from contempt and upholding democratic freedoms. Keywords such as 'contempt of court', 'judicial independence', 'freedom of speech', and 'Pakistan Constitution' are central to understanding the implications of this ruling. The decision also highlights the ongoing discourse on the limits of parliamentary privilege and the accountability of public officials, making it a significant reference point for future cases.... |
| 2006 SLD 2169, 2006 CLC 1103 | Civil Revision No.2419 of 2005 , decided on 20.04.2006 | In the case of Civil Revision No.2419 of 2005, the Lahore High Court examined the dismissal of an application for additional evidence under Order XLI, Rule 27 of the Civil Procedure Code. The petitioner, Ghulam Qadir, sought to produce additional documents relevant to his suit for possession through pre-emption against Muhammad Bakhsh and others. The court found that the lower court's dismissal was based on technical grounds and did not consider the merits of the case. The High Court emphasized the importance of allowing additional evidence for a fair trial and thus set aside the previous order, allowing the application to be reconsidered alongside the main appeal. This case highlights the significance of procedural fairness in civil litigation and the necessity for appellate courts to consider all relevant evidence that may affect the outcome of a case.... |
| 1972 SLD 409 = (1972) 83 ITR 439 | CIVIL APPEAL Nos. 1846 AND 1847 OF 1967 , decided on 26.07.1971 | In the landmark case of Commissioner of Income Tax v. Ashoka Marketing Co., the Supreme Court of India adjudicated on the nature of business losses for the assessment years 1952-53 and 1953-54. The core issue revolved around whether the losses incurred from the sale of certain shares could be classified as trading losses. The Revenue contended that these losses should not be considered trading losses due to the high purchase prices of the shares, which were allegedly aimed at enabling control over certain companies. However, the Tribunal, after a thorough examination of the facts and evidence, concluded that the shares were indeed purchased in the course of business and not to facilitate control by any individual. The High Court upheld the Tribunal's findings, leading to the Supreme Court's affirmation of the Tribunal's decision. This case is significant in the realm of income tax law, particularly in clarifying the parameters for determining trading losses. It highlights the importanc... |
| 1992 SLD 1874, (1992) 198 ITR 351 | D-2741 of 2016 , decided on 13.10.1989 | This case revolves around the taxation of capital gains under the Income-tax Act, 1961, particularly concerning a textile mill transaction involving Rustom Spinners Ltd. The assessee initially entered into an agreement to purchase the mill, paying earnest money. However, a temporary injunction from the Gujarat High Court restrained the vendor from dealing with its properties. Once the injunction was lifted, the assessee assigned the contract to another party for a profit. The Income-tax Officer taxed the capital gains on the amount received from this assignment. The court ruled that the original contract was not frustrated by the temporary injunction, affirming that the assignment was valid and the assessee was liable for capital gains tax on the received amount. This case highlights the nuances of contract law and taxation, particularly regarding the interpretation of 'frustration' in the context of temporary legal injunctions. Keywords: capital gains tax, income tax, contract law, Gu... |
| 2015 SLD 2723, 2015 PLJ 46 | Crl. Misc. No. 3660-B of 2014 , decided on 07.04.2014 | This case revolves around the pre-arrest bail application of Mst. Kiran Nawaz, who was accused under Section 489-F of the Pakistan Penal Code for issuing a dishonored cheque. The Lahore High Court examined the relationships and previous interactions between the parties involved, emphasizing that the absence of evidence for dishonest intent was crucial in deciding the case. The court underscored the necessity of protecting individuals from false allegations, ensuring that the legal system is not misused for harassment. The decision reinforces the legal principle that pre-arrest bail is a safeguard against wrongful imprisonment. This case is significant in understanding the nuances of cheque dishonor cases and the importance of intent in criminal liability, making it a noteworthy reference for legal practitioners.... |
| 2013 SLD 2796, 2013 YLR 2081 | Civil Revision Application No. 136 of 2009 , decided on 15.05.2013 | In the case of Civil Revision Application No. 136 of 2009, the Sindh High Court dealt with issues surrounding the validity of a gift deed and the authority of a power of attorney. The applicants, Mst. Mehar Parveen and others, contended that they were the rightful owners of a property and that they had gifted it to Mst. Mehar Parveen. However, the court found that the applicants failed to produce sufficient evidence to support their claims. The key legal principles discussed included the requirements for a valid gift under Islamic law and the limits of an attorney's authority. The court's decision emphasized the importance of adhering to legal standards in property transactions, particularly concerning gifts and powers of attorney. The ruling serves as a critical reference for similar cases involving property disputes, gift deeds, and the role of legal representation in civil matters.... |
| 1977 SLD 88, 1977 SCMR 20 | Criminal Appeal No. K-5 of 1976 , decided on 08.03.1976 | In this pivotal case, the Supreme Court of Pakistan examined the conviction of Nazo alias Ali Nawaz for murder under Section 302 of the Penal Code. The case highlighted issues of evidentiary standards, particularly the reliance on circumstantial evidence and the credibility of witness testimonies. The Court scrutinized the solitary witness's reliability, given his potential bias, and found insufficient corroboration for the prosecution's claims. The judicial confession of the appellant was also critically assessed, revealing inconsistencies with the medical evidence that undermined its credibility. This case underscores the importance of rigorous evidentiary standards in criminal law, ensuring that convictions are grounded in reliable and corroborated evidence. Ultimately, the Court's decision to acquit the appellant reflects a commitment to the principle of 'innocent until proven guilty,' reinforcing the necessity for the prosecution to meet its burden of proof beyond a reasonable dou... |