Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1995 SLD 753, 1995 PLD 399 | Civil Petition for Leave to Appeal No.1362-L of 19 , decided on 29.03.1995 | This case discusses the principles governing the revisional jurisdiction of the High Court under Section 115 of the Civil Procedure Code. The Supreme Court of Pakistan addressed the issue of delay in filing a revision petition and the circumstances under which the High Court may decline to grant relief. The petitioners had challenged the dismissal of their revision by the Lahore High Court, which deemed it time-barred due to significant delays and lack of plausible justification. The judgment highlights the importance of timely actions in legal proceedings and reinforces the discretionary nature of revisional powers, emphasizing that rights to revision are not privileges and should be exercised judiciously. Key keywords for SEO include 'revisional jurisdiction', 'Civil Procedure Code', 'Supreme Court decisions', and 'legal representation'.... |
| 1999 SLD 387, 1999 PTD 2751, (1997) 228 ITR 545 | Civil Miscellaneous Writ Petition No.718 of 1996 , decided on 17.10.1996 | This case involves a dispute regarding the recovery of income tax dues against the estate of Sardar Saran Singh, particularly focusing on the attachment and sale of properties. The Allahabad High Court ruled on the proper procedure for the Tax Recovery Officer to follow, stipulating that only a portion of attached property should be sold to satisfy the recovery amount, rather than the entire property. This case emphasizes the balance between tax recovery and the rights of property owners. Key points include the judicial interpretation of the Income Tax Act and the Civil Procedure Code, highlighting the importance of following legal protocols in property sales for tax recovery. The ruling is significant for understanding the limitations on property sales in tax recovery cases, ensuring that only necessary portions of property are liquidated, thereby protecting the interests of property owners. The decision is critical for legal practitioners and tax officers alike, as it sets a preceden... |
| 1992 SLD 1126, 1992 PLC 1119 | Civil Appeal No. 696 of 1988 , decided on 03.07.1991 | In the landmark case of Civil Appeal No. 696 of 1988, the Supreme Court of Pakistan examined the legal status of employees of the Urban Transport Corporation. The case revolved around the interpretation of Article 212(3) of the Constitution of Pakistan, which pertains to the compulsory retirement of government employees. The court emphasized the importance of thorough examination by the Service Tribunal when dealing with claims of civil service status. The decision to remand the case highlighted the necessity for justice and the opportunity for employees to substantiate their claims with additional documentation. This case has implications for labor rights and the definition of civil service in Pakistan, serving as a precedent for future cases involving similar issues. Legal practitioners, scholars, and employees in government-affiliated sectors should take note of this ruling, which reinforces the judiciary's role in ensuring fair treatment within administrative frameworks.... |
| 1985 SLD 532, 1985 SCMR 561 | Criminal Petition No.365 of 1984 , decided on 10.12.1984 | In the case of Criminal Petition No.365 of 1984, the Supreme Court of Pakistan addressed the appeal of Arshad Mahmood, who was convicted under Section 161 of the Penal Code for corruption. The petitioner had accepted illegal gratification in connection with a service he was providing. The High Court had modified the original sentence but upheld the conviction. The Supreme Court found that the High Court's decision was grounded in ample evidence and that the legal standards were met. This case illustrates the importance of evidence in criminal proceedings and the judiciary's role in ensuring justice. Keywords: Supreme Court, Pakistan, corruption case, legal proceedings, evidence appraisal, judicial review.... |
| 1975 SLD 1, 1975 SCMR 4 | Civil Petition for Special Leave to Appeal No. 74- , decided on 26.04.1974 | In the case of Shahbaz Khan Mohmand vs. Islamic Republic of Pakistan, heard by the Supreme Court of Pakistan, the petitioner challenged his dismissal from service under the Removal from Service (Special Provisions) Regulation. The court addressed critical aspects of administrative law, including the challengeability of removal orders and the burden of proof regarding mala fides. The court highlighted the importance of diligence in pursuing legal remedies, ultimately dismissing the petition on grounds of laches. This case underscores the complexities of administrative law in Pakistan and the strict standards required for alleging mala fides, providing valuable insights for legal practitioners and scholars alike. Keywords: Supreme Court of Pakistan, Administrative Law, Removal from Service, Mala Fides, Legal Remedies, Judicial Review.... |
| 2016 SLD 2329, 2016 PLD 91, 2016 PLJ 401 | Writ Petition No. 783 of 2016 , decided on 07.03.2016 | In the case of Writ Petition No. 783 of 2016, the Islamabad High Court addressed the complexities surrounding the auction of properties owned jointly by heirs following the death of Ch. Noor Muhammad. The petitioners, comprising his sons and daughters, contested the Civil Court's order to auction properties instead of allowing private sale among the heirs. The Court examined the applicability of the Partition Act, 1893, and Civil Procedure Code, ultimately allowing co-sharers to bid in the auction without prior permission from the court. This decision underscored the precedence of special laws over general laws, ensuring the preservation of rights for all parties involved. The ruling highlights important keywords such as 'partition', 'co-sharers', 'auction rights', and 'legal inheritance', which are essential for understanding property rights and inheritance laws in Pakistan.... |
| 2003 SLD 443, 2003 PTD 505, 2003 SCMR 370 | Civil Appeals Nos. 1176 to 1179 of 2001 , decided on 24.07.2002 | In the landmark case of Civil Appeals Nos. 1176 to 1179 of 2001, the Supreme Court of Pakistan addressed the legality of sub-rule (6) of rule 15 of the Manufacturing In-Bond Rules, 1997, which limited the export of manufactured goods by land routes. The case arose from the Central Board of Revenue's (C.B.R.) prohibition on exports from manufacturing bonds to Afghanistan. The Court determined that the C.B.R. lacked the authority to impose such restrictions, which are reserved for the Federal Government under the Imports and Exports (Control) Act, 1950. This ruling is significant for understanding the separation of powers between the C.B.R. and the Federal Government regarding export policies and regulations, reinforcing the principle that subordinate legislation cannot extend beyond the primary legislation it is meant to enforce. The decision is a crucial precedent in administrative law and export regulations in Pakistan, ensuring that rules made by regulatory bodies conform to the stat... |
| 1975 SLD 637, (1975) 99 ITR 99 | IT REFERENCE No. 392 OF 1970 , decided on 11.09.1974 | In the case of Commissioner of Income Tax v. Belgachi Tea Co. Ltd., the Calcutta High Court addressed the issue of whether certain expenditures incurred by a tea-growing company could be classified as revenue or capital expenditures under Section 37(1) of the Income-tax Act, 1961. The assessee company incurred Rs. 26,643 for repairs related to fencing, essential for protecting its tea gardens. The Income-tax Officer disallowed Rs. 12,000 of this expenditure, viewing it as capital in nature due to new fencing being installed. However, the Appellate Assistant Commissioner upheld this disallowance. The Tribunal, on appeal, found that the expenditure was necessary for the day-to-day operations and primarily aimed at facilitating the business. The Court ultimately ruled in favor of the assessee, emphasizing that the main purpose of the expenditure was to carry on the business, thus qualifying it as revenue expenditure. This case is significant in understanding the distinction between capita... |
| 1977 SLD 1739, 1977 PLC 642 | 454 of 1976 , decided on 29.01.1977 | This case revolves around the enforcement of a settlement made under the Industrial Relations Ordinance (XXIII of 1969) between Premier Tobacco Industries Ltd. and its previous Collective Bargaining Agent (C.B.A.), the Premier Tobacco Industries Employees' Union. The crux of the matter was whether the newly recognized C.B.A., the Premier Tobacco Industries Workers' Union, could raise new financial demands during the ongoing settlement period, which was established to last from July 15, 1976, to July 14, 1978. The Tribunal found that the previous settlement was binding on the new C.B.A. as it acted in the capacity of an agent representing the workers, thus preventing the new union from raising any new demands involving financial implications until the settlement period concluded. This case underscores the importance of respecting established agreements in industrial relations and the legal framework governing collective bargaining in Pakistan.... |
| 1988 SLD 731, 1988 PLC 167 | Appeal No. 1 of 1985 , decided on 12.08.1987 | This case revolves around the appeal of Khuda Bux Baloach, a Divisional Forest Officer, who was dismissed from service due to charges of misconduct and inefficiency. The Tribunal examined the context leading to his dismissal, focusing on the circumstances surrounding the charge-sheet served to him after he raised grievances about a malfunctioning jeep. The Tribunal noted that prior to raising his concerns, there was no record of misconduct. It highlighted the procedural flaws in the domestic inquiry and the lack of substantial evidence supporting the charges. Ultimately, the Tribunal found the punishment of dismissal to be excessive, suggesting that the true issue stemmed from his strained relationship with his superior. The decision to reduce his rank instead of complete dismissal was seen as more justifiable. This case underscores the importance of fair disciplinary procedures and the need for transparency in administrative actions against civil servants. Key terms include 'civil ser... |
| 2000 SLD 2167, 2000 PLD 323 | Civil Original No. 26 of 1996 , decided on 23.12.1999 | The case revolves around the winding up of Hala Spinning Ltd., initiated by the International Finance Corporation (IFC) due to the company's inability to repay its debts. The court examined the financial documents and found that Hala Spinning had a substantial debt burden that far exceeded its paid-up capital, resulting in significant accumulated losses. Despite multiple opportunities to address its financial issues, the company failed to provide a viable repayment plan or to demonstrate its capacity to recover. The court ruled in favor of the petitioner, citing established legal principles that govern corporate insolvency and the necessity of maintaining economic viability. This case serves as a pivotal example in understanding the legal framework surrounding corporate debts and the implications of insolvency, highlighting the need for companies to maintain transparent financial practices and the consequences of neglecting creditor obligations.... |
| 1999 SLD 326, 1999 PTD 2294, (1999) 79 TAX 273 | I.T.As. Nos. 155/KB to 158/KB of 1998-99 , decided on 01.03.1999 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly sections 66A(2), 62, and 132. The main issue was whether the Inspecting Additional Commissioner's revision of the Deputy Commissioner's order was time-barred. The tribunal emphasized that the limitation for invoking section 66-A should be based on the original order's date rather than the revised order. The case also highlighted the complexities surrounding the taxation of accrued interest, particularly regarding how such interests are treated in the context of financial regulations. The tribunal's decision underscores the critical importance of adhering to statutory timelines in tax assessments, which is a significant consideration for tax professionals and accountants. The ruling serves as a reminder of the need for meticulous record-keeping and compliance with tax laws, as well as the potential consequences of failing to do so. Keywords such as 'income tax', 'tax assessment', 'accrued intere... |
| 2004 SLD 137, 2004 PTD 420, (2004) 89 TAX 223 | LT.As. Nos.217-IB to 220-IB, 227-IB to 230-IB of 2 , decided on 03.09.2003 | In this case, the Appellate Tribunal Inland Revenue reviewed multiple cross-appeals concerning the Income Tax Ordinance, 1979. The Tribunal focused on the procedural validity of the First Appellate Authority's summary order, which failed to adequately address the grounds of appeal raised by the assessee. The Tribunal underscored the necessity of thorough and specific findings in tax cases, ensuring that all arguments, including those related to limitation and the nature of financial transactions, were properly evaluated. The decision reinforces the principle that the final assessment can significantly change based on detailed findings on each fact in issue. The Tribunal's directive to the First Appellate Authority to issue a detailed order reflects a commitment to due process in tax adjudication. Key terms include Appellate Tribunal, Income Tax Ordinance, summary orders, and procedural validity.... |
| 2023 SLD 6983, 2023 PLJ 510 | ICA No. 18654 of 2023 , decided on 20.03.2023 | In the case of Mst. ASMA ABDUL WARIS vs. STATE BANK OF PAKISTAN, the Lahore High Court addressed the jurisdiction of the State Bank in employment-related disputes. The appellant, Mst. Asma Abdul Waris, contested her dismissal from United Bank Limited, alleging discrimination as other similar appeals had been entertained by the State Bank. The court ruled that the State Bank does not have the authority to intervene in HR matters of banks, reinforcing the legal precedent that service matters fall outside its jurisdiction. The court underscored the importance of adhering to legal procedures, concluding that the appeal was without merit. This case highlights critical aspects of employment law and regulatory authority in the banking sector, making it significant for legal practitioners and banking professionals alike.... |
| 2022 SLD 2136, 2022 CLD 769 | Writ Petition No. 3848 of 2021 , decided on 07.09.2021 | This case revolves around a writ petition filed by Habib Bank Limited against the Banking Mohtasib Pakistan's orders that directed the bank to credit an amount to a complainant's account. The petitioner challenged the validity of the orders based on jurisdictional grounds, asserting that the Banking Mohtasib had no authority to decide judicial matters, which are reserved for the courts. The court's decision highlighted the distinction between administrative and judicial functions, clarifying that the Banking Mohtasib can only issue recommendations and cannot adjudicate disputes. The ruling reinforces the legal framework governing banking disputes in Pakistan, emphasizing the separation of powers and the specific roles of different judicial entities.... |
| 1984 SLD 1697, 1984 PLC 1116 | 435/350 of 1983 , decided on 21.03.1984 | In this case, the appellant, Etimad-ud-Din, appealed against the reversion from Sub-Inspector to Assistant Sub-Inspector due to alleged non-compliance with transfer orders. The Tribunal found that the transfer orders were not served to the appellant, who was suffering from a serious illness during the relevant time. The decision underscored the importance of proper communication and the right to a fair hearing before punitive measures are enforced. The case highlights the legal principles surrounding administrative actions in civil service and the necessity of adhering to procedural fairness, particularly in disciplinary matters. This ruling reinforces the rights of public servants to contest adverse employment actions based on legitimate health issues, ensuring that due process is followed. The case references significant precedents and legal standards that govern civil service employment and disciplinary actions.... |
| 2013 SLD 2813, 2013 YLR 2155 | Criminal Appeal No. 505 of 2011 , decided on 09.04.2013 | In the case of Muhammad Sikandar Mehmood vs The State through FIA, the Sindh High Court dealt with serious allegations of emigration fraud involving the accused, who was accused of extorting money from individuals seeking employment abroad. The prosecution presented evidence showing that the accused, in collusion with his associates, provided victims with fake passports and visas, leading to significant financial losses. The court highlighted the importance of credible witness testimony, which supported the prosecution's claims. Despite the defense's attempts to create doubt, the court found the evidence overwhelmingly in favor of the prosecution. The outcome of this case underscores the legal implications of emigration fraud and the responsibilities of individuals in ensuring lawful practices in employment overseas.... |
| 2016 SLD 1915, 2016 SCAJK | Civil PLA No. 168 of 2016 , decided on 02.05.2016 | In the case of Raja Ikhlaq Hussain Kiani Advocate Supreme Court vs. Chief Election Commissioner Azad Jammu & Kashmir, the Supreme Court examined the legality of a notification issued for elections to the Azad Jammu Kashmir Council. The petitioners argued that the elections were unconstitutional due to the imminent expiration of the Legislative Assembly's term. The court clarified that the Chief Election Commissioner acted within his rights as per the Azad Jammu Kashmir Council (Election) Act, 1976, and the Azad Jammu Kashmir Interim Constitution Act, 1974. The decision emphasized the importance of adhering to constitutional mandates to uphold democratic processes in Azad Jammu Kashmir, reinforcing the right to vote as a fundamental aspect of governance. This ruling underscores the necessity of conducting timely elections to maintain the legitimacy and continuity of the legislative framework in the region.... |
| 1997 SLD 472, 1997 PTD 932, (1995) 213 ITR 106, (1996) 74 TAX 50 | Income Tax Reference No.328 of 1983 , decided on 14.11.1984 | This case revolves around the application of section 144-B of the Income Tax Act, 1961, concerning the assessment year 1975-76. The primary issue was whether the provisions of section 144-B applied retroactively to assessments made prior to its enactment. The court clarified that the provisions of section 144-B, which allows for a draft assessment order and subsequent objections, were indeed applicable to the assessment in question. The court's decision emphasized the procedural nature of section 143 and its interplay with section 144-B, highlighting that the latter has an overriding effect. The court concluded that the assessment was not barred by limitation and that certain expenditures claimed by the assessee did not qualify for deductions under the relevant sections. This case serves as a significant reference point for understanding the procedural framework of income tax assessments and the implications of statutory provisions on pending assessments.... |
| 2010 SLD 2068, 2010 PLD 1 | Shariat Petition No. 61/I of 1992 , decided on 28.08.2009 | The Federal Shariat Court's decision in the consolidated judgment addresses significant legal issues related to the Pakistan Prisons Rules, 1978, focusing on the rights of prisoners under Islamic law. The Court identified various provisions that were found to be inconsistent with Islamic Injunctions, leading to a call for reform in the prison system. Key themes include the rights of prisoners to receive notice before adverse actions, the right to appeal, and the humane treatment of individuals in custody. The judgment emphasizes the importance of equality, justice, and the need for legislative amendments to ensure compliance with Islamic principles, particularly concerning the treatment of women and children. The Court's decision is an essential step towards enhancing the legal framework governing prisons in Pakistan, ensuring that it aligns with both constitutional mandates and Islamic values. It reflects a growing recognition of the need for reforms that prioritize human rights and d... |
| 2002 SLD 64, 2002 PTD 381, (2002) 85 TAX 499 | P.T.R. Nos. 20 to 33 of 1998 , decided on 11.10.2001 | This case revolves around the Income Tax Ordinance, 1979 and the Income Tax Act, 1922, focusing on the procedural aspects of tax appeals and penalties. The Lahore High Court addressed critical issues regarding the authority of the Income Tax Appellate Tribunal and the implications of stay orders from higher courts on penalty proceedings. The case highlights the nuances of tax law, particularly the distinction between civil liabilities and criminal sanctions in the context of tax penalties. The decision emphasized that penalty proceedings under the Income Tax Ordinance are quasi-criminal, suggesting that taxpayers may face significant legal challenges. This ruling is crucial for tax practitioners and individuals facing tax-related disputes, as it clarifies the legal landscape surrounding tax appeals and the enforcement of penalties. Understanding these legal principles is essential for navigating the complexities of tax law effectively. Key terms include Income Tax Ordinance, quasi-crim... |
| 2016 SLD 812, 2016 CLD 888 | C.O.S. No. 129 of 2010 , decided on 21.11.2014 | In the case of C.O.S. No. 129 of 2010, the Lahore High Court addressed a suit filed by Silk Bank Limited against T&N Fixed Star (PVT.) LTD. and others under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The plaintiff sought recovery of Rs. 78,719,271, stemming from multiple finance facilities extended to the defendant company in 2004 and renewed in 2005. The court found that the defendants had raised objections regarding the outstanding amounts and the validity of the mortgage but ruled that these objections were unfounded as the defendants had previously admitted to availing the financial facilities. The court highlighted the role of amicus curiae in determining the outstanding amounts and confirmed that the plaintiff's calculations were accurate and justified. Ultimately, the court decreed in favor of the plaintiff, reinforcing the necessity for financial institutions to adhere to legal protocols and the implications of non-compliance. This case serves as a criti... |
| 1988 SLD 401, 1988 PLC 36 | Kar-313 to 315 and 326 to 328 of 1985 , decided on 23.01.1987 | This case revolves around the appeals concerning the dismissal of three workmen from Messrs Metropolitan Steel Corporation Ltd. for alleged misconduct involving trade union activities and physical altercations. The Labour Court ruled in favor of reinstatement but denied back benefits due to the elapsed timeframe. The Appellate Tribunal confirmed the Labour Court's decision, underscoring the importance of due process in employment law. The case highlights the intersection of labor rights, domestic inquiry procedures, and the implications of misconduct in the workplace. Key keywords include 'Labour Court', 'industrial relations', 'dismissal', 'misconduct', and 'trade union activities'.... |
| 1989 SLD 32, 1989 PTD 254 | I.TA, No.2779/KB of 1986-87 , decided on 05.01.1989 | In this Income Tax Appellate Tribunal case, the core issue revolved around the income tax deductions claimed by a Co-operative Society for expenses related to earning interest income. The Tribunal reviewed the arguments from both sides, with the Department challenging the deductions based on the Society's primary function of member welfare, rather than earning interest. The Tribunal concluded that the law allows for deductions for any expenses incurred wholly and exclusively for generating income, a principle that is well-established in previous case law. The decision emphasized the importance of recognizing legitimate business expenses in determining taxable income, thus fostering a fair approach to income taxation for cooperative entities. This ruling reinforces the rights of taxpayers to claim deductions for necessary expenditures in the pursuit of income, aligning with the principles of the Income Tax Ordinance, 1979. Keywords: Income Tax, Deductions, Cooperative Society, Tax Law, ... |
| 1987 SLD 1635, 1987 SCMR 836 | Civil Petitions for Special Leave to Appeals Nos.5 , decided on 04.02.1987 | In the case of University of the Punjab vs. Farooq Ahmad, the Supreme Court of Pakistan addressed important issues related to examination regulations and grace marks within the context of the Constitution of Pakistan, 1973. The case arose when Farooq Ahmad and Mazhar Iqbal were declared failed in the First Professional B. Pharmacy Supplementary Examination despite having passed all subjects except one, where they fell short by 5 marks. The petitioners sought to challenge the High Court's order which directed the University to award them grace marks as per the regulations. The Supreme Court upheld the High Court's interpretation of the relevant regulations, thus reinforcing the principles of fairness and justice in academic evaluations. This case highlights the critical intersection of education law and constitutional rights, making it significant for legal practitioners and educational institutions alike.... |
| 2010 SLD 855, 2010 PLJ 292 | Crl. Misc. No. 1982-B of 2009 , decided on 16.12.2009 | In the Lahore High Court case Crl. Misc. No. 1982-B of 2009, the court addressed the principle of bail under the rule of consistency, allowing the petitioners to be granted bail based on their similar roles to co-accused who had previously been granted bail. The case involved serious charges under the Pakistan Penal Code, including murder and attempted murder, stemming from a violent incident where multiple individuals were accused of firing shots resulting in a death. The court recognized the need for equal treatment under the law, as enshrined in the Constitution of Pakistan, and determined that the petitioners were not named in the FIR, which necessitated further inquiry into their alleged roles. The court's decision to grant bail reflects the importance of fair legal representation and the judicial system's commitment to uphold the rights of individuals. The case underscores the significance of due process and the evaluation of evidence in determining the appropriateness of bail, p... |
| 2018 SLD 1961, 2018 PLJ 501 | Crl. A. No. 171-M of 2015 , decided on 20.03.2017 | This case revolves around the conviction of Sher Hakim for abduction and illicit intercourse under the Pakistan Penal Code. The court examined the applicability of Sections 365-B and 496-A, ultimately determining that the initial charge was improperly framed. The complainant, Mst. Samina, was found to have left her home willingly, which played a significant role in the court's decision to convert the charge and reduce the sentence. The ruling underscores the importance of proper charge framing and the implications of consent in cases of alleged abduction and illicit sexual relations. Keywords include 'abduction', 'illicit intercourse', 'Pakistan Penal Code', 'consent', and 'conviction reduction'.... |
| 2010 SLD 2129 = 2010 PTD 582 | I.T.A. No.79/PB of 2008 , decided on 21.05.2009 | The case revolves around the procedural aspects of tax refund applications under the Income Tax Ordinance, 2001. The Income Tax Appellate Tribunal's ruling emphasizes the significance of adhering to statutory time limits for processing refund requests. The assessee, a private limited company engaged in the manufacturing and sale of plastic mats, faced challenges in obtaining a refund for excess tax deducted at source. The Taxation Officer's rejection of the refund application, citing limitations, was contested. The Tribunal ultimately ruled that genuine refund claims should be honored to uphold taxpayer rights and ensure compliance with legal provisions. This case serves as a critical reference for understanding tax refund procedures and the implications of administrative delays in tax matters, highlighting the need for efficiency in the tax administration process.... |
| 1986 SLD 1473, (1986) 158 ITR 342 | IT REFERENCE NO. 23 OF 1977 | In the case of D.L.F. United Ltd. v. Commissioner of Income Tax, the Delhi High Court addressed the issue of whether compensation received for acquired agricultural land could be classified as taxable income. The assessee-company acquired agricultural land with the intent to develop a residential colony. However, prior to any development, the land was acquired by the government. The court ruled that the compensation received was agricultural income and exempt from tax. This case emphasizes the importance of the land's intended use at the time of acquisition and highlights the legal interpretations surrounding agricultural income and capital gains under the Income-tax Act. The ruling also reinforces the distinction between business income and agricultural income, underscoring that compensation for agricultural land remains non-taxable. Overall, this case serves as a significant reference point for future cases involving agricultural land acquisition and taxation.... |
| 1971 SLD 766 = 1971 PCRLJ 365 | Criminal Appeal No. 60 of 196 , decided on 23.12.1971 | In this case, the Sindh High Court dealt with a criminal appeal regarding the conviction of the appellants under sections 325 and 323 of the Pakistan Penal Code. The incident occurred on June 14, 1967, where the appellants were accused of attacking Haji Rahimbux and Khaliqdino following a dispute over a stolen bullock. Witnesses provided testimony about the sequence of events leading to the attack, including the instigation by the appellants and their actions during the incident. The court found that the appellants shared a common intention to cause grievous hurt, resulting in the death of Haji Rahimbux. The decision highlighted the importance of witness credibility and the corroboration of evidence in establishing guilt. The court maintained the sentences imposed by the trial court, emphasizing the severity of the injuries inflicted and the implications of the appellants' actions under the law. The case underlines critical aspects of criminal law, including the principles of common in... |
| 2009 SLD 3347 = 2009 PCRLJ 506 | Criminal Appeals Nos.1617, 465 and Murder Referenc , decided on 06.11.2008 | This case revolves around the acquittal of Muhammad Nawaz and Habib Ullah alias Pomi by the Lahore High Court in a murder trial. The court scrutinized the evidence presented by the prosecution, which included eyewitness testimony and medical reports. However, they found serious discrepancies between the testimonies and the medical evidence, including the fact that the FIR was not lodged at the police station and significant delays in the investigation. The court highlighted the lack of independent witnesses, which raised reasonable doubts about the credibility of the prosecution's case. Ultimately, the court ruled in favor of the appellants, emphasizing the principle that any lingering doubts must benefit the accused. This case showcases the critical importance of thorough and fair investigations in the judicial process, particularly in capital cases. The ruling reinforces the legal standard that a conviction must be supported by credible evidence beyond a reasonable doubt, a cornersto... |
| 2005 SLD 245, 2005 PTD 1337, (2005) 91 TAX 19 | Customs Appeal No.103 of 1998 , decided on 10.03.2005 | In the case of Customs Appeal No.103 of 1998, the Lahore High Court examined the legality of replacement invoices issued by Messrs Arafat Chemical (Pvt.) Ltd., a commercial importer of chemicals, following their voluntary registration under the Sales Tax Act, 1990. The court analyzed sections 14, 18, 23, and 59 of the Act, noting that the respondent was not obligated to register compulsorily at the time of import but opted for voluntary registration. The Revenue's objections regarding the issuance of replacement invoices were found to be unfounded, as the statutory provisions at the time permitted such actions. The judgment clarified the interpretation of sales tax law and emphasized the importance of understanding legislative amendments, ultimately upholding the respondent's actions as compliant with the law. This case underscores the significance of proper legal interpretation in tax matters and the responsibilities of registered importers, making it a critical reference for future c... |
| 2003 SLD 2817 = 2003 PLC 56 | High Court Appeal No. 70 of 2001 , decided on 19.03.2002 | In the case of High Court Appeal No. 70 of 2001, the Sindh High Court addressed the appeal concerning a civil servant, Habibur Rehman, who was denied promotion by the Selection Board despite being the most senior and eligible candidate. The Court scrutinized the jurisdictional limits set by Article 212 of the Constitution of Pakistan, reinforcing that civil courts could intervene in cases where the Selection Board's decisions were challenged on grounds of mala fides or non-compliance with legal obligations. The implications of this case extend to the rights of civil servants regarding promotions, highlighting the balance between administrative discretion and judicial oversight. This ruling emphasizes the need for fairness and legality in governmental actions involving civil servants, setting a precedent for similar cases. Keywords include 'civil service promotion', 'jurisdiction of civil courts', 'mala fide actions', and 'judicial oversight'.... |
| 2012 SLD 1156, 2012 PTD 1889 | M.A. (R) 112/IB of 2011 , decided on 28.05.2012 | This case revolves around the Appellate Tribunal Inland Revenue's dismissal of a second miscellaneous application for rectification filed by the department under the Income Tax Ordinance, 2001. The Tribunal emphasized that rectification proceedings do not allow for new facts to be introduced, focusing instead on errors apparent on the record. The case highlights the importance of timely evidence production in tax matters and the finality of decisions made by the Tribunal if not challenged appropriately. The decision reinforces the principle that rectification is not a tool for re-evaluating previously determined facts, thus ensuring that litigation does not continue indefinitely. The keywords relevant to this case include 'Income Tax Ordinance', 'rectification of mistake', 'Appellate Tribunal', and 'finality of decisions'.... |
| 1995 SLD 906, 1995 CLC 83 | Regular First Appeal No. 77 of 1992 , decided on 15.09.1994 | In the landmark case decided by the Peshawar High Court, the court addressed the critical issues surrounding the Fatal Accidents Act (XIII of 1855), focusing on claims for damages resulting from negligent driving. The case involved the tragic death of Mukarram Khan, who was fatally injured when a bus operated by the Road Transport Board ran him over. The court ruled in favor of the dependents of the deceased, establishing a precedent for negligence claims in similar cases. The judgment underscored the importance of accountability in road transport and the legal implications of negligent behavior leading to fatal accidents. The court's interpretation of the Fatal Accidents Act clarified the distinction between 'damages' and 'compensation,' reinforcing the rights of dependents to seek redress for wrongful death. This case serves as a pivotal reference for future cases regarding road safety and the legal responsibilities of drivers and transport organizations. It highlights the necessity ... |
| 1982 SLD 700, (1982) 46 TAX 170, 1982 PTD 385 | Civil Appeal No. 51 of 1981 , decided on 15.07.1982 | This case revolves around the interpretation of the Wealth Tax Act and the proper methodology for assessing the net wealth of a business. The Supreme Court of Bangladesh addressed the appeal concerning the valuation of shares held by Adamjee Sons Ltd. The case emphasized the importance of adhering to the prescribed methods of valuation under Section 7 of the Wealth Tax Act. The Court concluded that the Wealth Tax Officer should not mix the methods of valuation, specifically stating that if the bulk valuation method is adopted, the market valuation method cannot be applied subsequently. This decision is significant for tax law, ensuring clarity in wealth tax assessments and preventing arbitrary adjustments by tax officers. The ruling aligns with the need for consistent application of the law, reducing disputes in wealth tax evaluations. The decision is crucial for taxpayers and tax authorities alike, emphasizing transparency and adherence to statutory guidelines in wealth tax assessment... |
| 2013 SLD 979 = 2013 CLD 201 | First Appeal from Order No.213 of 2012 , decided on 28.09.2012 | This case revolves around trademark infringement and the rights of prior users in trademark law. Pioneer Cement Limited, the appellant, claimed ownership of the trademark stylized 'P' and Two Elephants device, which it has used in its cement products for over two decades. The court examined the relationship between Pioneer Cement and its distributor, respondent No.3, who allegedly began using the trademark after their distributorship ended. The decision emphasized the significance of prior use, particularly in trademark disputes where neither party holds a registered trademark. The court noted that unauthorized use of a trademark can lead to significant and irreparable harm to the original trademark owner's reputation and goodwill. The ruling reinforced the need for clarity in legal pleadings and the importance of a thorough review of evidence in trademark cases. The court ultimately ruled in favor of the appellant, highlighting the balance of convenience and the likelihood of irrepara... |
| 2019 SLD 3426 = 2019 PLC 19 | Intra Court Appeal No. 340 of 2017 , decided on 21.06.2018 | This case revolves around the Islamabad High Court's scrutiny of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973, and the Civil Servants Act, 1973, focusing on the appointment process for civil servants in Pakistan. The Court ruled that all positions, especially those classified as BPS-16 and above, must be advertised and filled through a transparent process, primarily through the Federal Public Service Commission (FPSC). The Court's decision emphasized that any appointments made in violation of these rules are illegal, thereby reinforcing the need for adherence to statutory procedures in public service employment. This ruling is pivotal in protecting the rights of civil servants and ensuring that hiring practices uphold fairness and legality. The decision is likely to influence future recruitment policies within Pakistani federal institutions, promoting transparency and accountability in public service appointments.... |
| 2013 SLD 276, 2013 PTD 4 | S.T.A. No.1085/LB of 2009 , decided on 04.08.2011 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, specifically focusing on the procedural requirements for issuing orders following a show cause notice. The Appellate Tribunal Inland Revenue ruled that the order-in-original issued against Messrs Gulberg Kabana (PVT.) LTD. was invalid due to the failure of tax authorities to comply with the statutory time limits set forth in the Act. The case emphasizes the importance of adherence to procedural timelines in tax adjudication, reinforcing the principle that time limits are mandatory when they affect the rights of citizens. This ruling serves as a crucial precedent in ensuring that taxpayers are not unfairly penalized due to administrative delays. The keywords such as 'Sales Tax Act', 'taxpayer rights', 'administrative delays', and 'tax compliance' are vital for SEO optimization, ensuring that the case is easily accessible and ranked favorably in legal databases and search engines.... |
| 1978 SLD 290, (1978) 38 TAX 120, 1978 PLD 505 | Income-tax Cases Nos. 5 to 8 of 1969 , decided on 22.02.1978 | In the case of Khaipur Textile Mills Ltd. vs. Commissioner of Income Tax, the Sindh High Court examined the deductibility of interest payments made by the textile mills on their unpaid purchase price. The Court found that the interest paid was a necessary business expenditure, thereby allowing the applicant to claim it under Section 10(2)(xvi) of the Income Tax Act, 1922. This case highlights the importance of understanding revenue versus capital expenditures and the implications for tax liabilities. The ruling sets a precedent for similar cases involving interest payments related to business acquisitions, reinforcing the principle that such payments can be classified as allowable deductions if they are incurred wholly and exclusively for business purposes. This decision is significant for businesses seeking clarity on tax obligations related to interest payments on capital expenditures, particularly in the textile industry. The case also emphasizes the role of the High Court in review... |
| 2003 SLD 1244, 2003 PCRLJ 1240 | Criminal Miscellaneous No. 1036/B of 2002/BWP , decided on 01.11.2002 | In the case of Shoukat Ali alias Madh vs. The State, the Lahore High Court addressed the issue of bail under the Criminal Procedure Code and Penal Code. The court focused on the lack of evidence against the petitioner, who was accused of robbery. Despite being named in the FIR, investigations revealed that he was not present during the crime, leading to the conclusion that he merely abetted the offense. The court emphasized the importance of thorough inquiry and the principle of reasonable doubt in criminal cases. The decision underscored the judicial responsibility to ensure that individuals are not wrongfully detained without sufficient evidence. The case highlights key legal principles regarding bail, including the necessity for credible evidence and the significance of the police's investigative findings. The outcome serves as a reminder of the need for due process in criminal proceedings.... |
| 1992 SLD 1492, (1992) 195 ITR 904 | Income-tax Reference No. 358 of 1985 , decided on 29.04.1985 | This case revolves around the interpretation of Section 37(1) of the Income-tax Act, 1961, concerning the deductibility of business expenses. The assessee, T. M. Chacko and Partners, claimed deductions for interest payments on abkari dues during a period when their business activities were effectively halted due to legal restrictions stemming from outstanding arrears. The Income-tax Officer initially disallowed these claims, asserting that the business had been discontinued. The matter escalated through various levels of appeal, with the Tribunal initially granting some relief based on its interpretation of business activity as merely dormant rather than discontinued. However, the Kerala High Court ultimately overturned this finding, reinforcing the principle that deductions can only be claimed for expenses incurred in an active business. This pivotal ruling clarifies the boundaries of allowable business expenditures and highlights the importance of maintaining operational status for c... |
| 1995 SLD 1168, 1995 CLC 1550 | Writ Petition No. 38-D of 1991 , decided on 16.01.1994 | This case pertains to the custody of a minor under the Guardians and Wards Act, 1890, focusing on jurisdictional issues related to where the minor resides. The petitioner, Mst. Gulzar Bibi, sought custody of her granddaughter, Muniba Javed, after her son, Javed Muhammad, divorced his wife, Mst. Nasrin Bibi. Following the divorce, Mst. Nasrin Bibi remarried and moved to Mianwali with Muniba, leading to jurisdictional complications as the initial application for custody was filed in D.I. Khan. The High Court ruled that since the minor was living with her mother in a different jurisdiction, the application was correctly returned. This case highlights important legal principles regarding guardianship and the significance of the minor's ordinary residence in custody disputes, ensuring that custodial matters are handled in the appropriate jurisdiction to uphold the best interests of the child.... |
| 1985 SLD 1331, (1985) 155 ITR 120 | WRIT PETITION NO. 2043 OF 1981 , decided on 01.01.1985 | This case revolves around the interpretation of Section 80M of the Income-Tax Act, 1961, concerning deductions for inter-corporate dividends. The Supreme Court examined whether the deduction should be based on the net dividend income as per the Act or the gross amount received. The Court overruled its earlier ruling in Cloth Traders (P.) Ltd. and validated the retrospective introduction of Section 80AA by Parliament, which clarifies that deductions must be computed according to the provisions of the Act. This ruling is significant for corporate tax planning and clarifies the law regarding dividend taxation, potentially affecting many companies' fiscal arrangements. The decision underscores the importance of legislative intent and the need for clarity in tax law, ensuring that taxpayers understand their obligations and rights under the Income-Tax Act. Keywords include 'Income-Tax Act', 'Section 80M', 'Section 80AA', 'corporate dividends', 'tax deductions', 'Supreme Court ruling', 'tax l... |
| 2016 SLD 3299, 2016 PCRLJ 1198 | Criminal Appeal No. 779 of 2009 and Murder Referen , decided on 15.12.2014 | This case revolves around a criminal appeal concerning the murder of Zafar Iqbal, wherein the appellants Muhammad Ashraf and Muhammad Asghar were accused of committing Qatl-i-amd. The incident took place on May 22, 2007, and was rooted in personal grievances related to alleged illicit relationships. The prosecution's case was primarily based on witness testimonies and forensic evidence. However, significant doubts emerged regarding the reliability of the witnesses and the integrity of the evidence presented. The court's decision to acquit Muhammad Asghar highlights the importance of thorough and credible evidence in criminal proceedings, reinforcing the principle of 'innocent until proven guilty.' This case underscores the ongoing challenges within the criminal justice system, particularly in ensuring justice amidst complex social dynamics.... |
| 1988 SLD 3000, 1988 SCMR 207 | Civil Appeals Nos. 27-K of 1982 and 127 of 1987 , decided on 06.10.1987 | This case revolves around the termination of two civil servants, Azizullah Choudhry and another, from their posts under the Director-General of Resettlement and Employment in India. The Supreme Court of Pakistan examined whether the terminations were lawful, focusing on the nature of their employment contracts and the relevant laws protecting civil servants. The Court found that the respondents, despite being initially appointed on a temporary basis, held posts of indefinite duration which were later made permanent. Therefore, the termination of their employment was ruled to be without lawful authority, showcasing the legal protections available to civil servants against arbitrary dismissal. This landmark decision highlighted the significance of adhering to proper legal protocols in employment termination, reinforcing the rights of civil servants within the framework of Pakistani law. Keywords: civil service, employment law, Supreme Court of Pakistan, termination of service, legal prot... |
| 1993 SLD 782, 1993 SCMR 1671 | Cr.P.S.L.A. No. 267-L of 1992 , decided on 31.05.1993 | This case revolves around the appeal of a convicted individual whose sentence was altered from death to life imprisonment under section 304, Part I of the Penal Code. The Supreme Court emphasized the legal framework regarding fines under the Criminal Procedure Code, specifically addressing the conditions under which fines can be enforced. The ruling highlights the importance of adhering to legal provisions concerning the recovery of fines, especially when the convict has already served a sentence in default of payment. The decision reinforces the principle that fines imposed as part of a sentence can only be realized if not previously served through imprisonment. This case serves as a significant reference for legal practitioners dealing with similar issues related to fines and sentencing in Pakistan.... |
| 1983 SLD 1894, 1983 PLC 1029 | Appeals Nos. SUK-322 to 324 of 1982 , decided on 22.12.1982 | This case revolves around the grievances of three bus conductors employed by the Sind Road Transport Corporation (S.R.T.C.) who were retrenched due to economic reasons. The Tribunal examined the legality of their termination and the subsequent claims for reinstatement following a notice published by the S.R.T.C. inviting applications for re-employment. The Tribunal highlighted that the notice did not confer any legal right for reinstatement under the Industrial Relations Ordinance. The decision emphasized the need for a formal termination order for those temporarily employed on daily wages, as per the standing orders. The key factors considered included the nature of the appointment, the process of application for reinstatement, and the adherence to legal protocols in terminating employment. The outcome underscores the importance of proper documentation and adherence to employment laws in cases of retrenchment and re-employment. Key terms: Industrial Relations Ordinance, S.R.T.C., rein... |
| 2013 SLD 1971, 2013 PLC 1254 | Writ Petition No.3362 of 2012 , decided on 29.05.2013 | The case revolves around the appointment of Sahibzada Sajid-ur-Rehman as Vice-President of the International Islamic University, which was challenged by the University Staff Welfare Association. The petitioners argued that the appointment was made without following a transparent and competitive process, violating the International Islamic University Ordinance and the principles of merit and transparency mandated by the Constitution of Pakistan. The Islamabad High Court ruled in favor of the petitioners, emphasizing the necessity for fair and lawful recruitment processes in public institutions. This ruling underscores the importance of accountability and adherence to legal frameworks in educational governance, ensuring that positions of authority are filled based on merit, qualifications, and due diligence. The decision not only impacts the parties involved but also sets a precedent for future appointments within public universities in Pakistan, reinforcing the need for transparency in ... |
| 2013 SLD 2782, 2013 YLR 2026 | Jail Criminal Appeal No. 145/I of 2006 , decided on 31.05.2013 | In the case of Muhammad Hanif vs. The State, the Federal Shariat Court addressed serious charges under the Penal Code and the Offence of Zina Ordinance. The case revolved around the murder of a 12-year-old boy, Abu Bakar, whose body was discovered days after he went missing. The prosecution's case heavily relied on the last seen evidence, which was found to be unreliable due to significant delays in reporting the incident and inconsistencies in witness statements. The court highlighted the importance of corroborative evidence in circumstantial cases, emphasizing that mere allegations without substantive proof cannot warrant a conviction. This landmark decision underscores the judicial principle that the burden of proof lies with the prosecution to establish guilt beyond a reasonable doubt, reaffirming the rights of the accused in the face of serious charges. The court's ruling signifies a critical approach to evidentiary standards and the necessity for thorough investigations in crimin... |
| 2011 SLD 160, 2011 CLD 1376 | Show-cause Notices Nos. 63 and 64 of 2010 , decided on 22.03.2011 | The case revolves around the Strategic Services Agreement between Wateen Telecom and the Defence Housing Authority (DHA), which was found to create significant barriers to competition in the telecommunications market within DHA. The Competition Commission of Pakistan ruled that the exclusivity granted to Wateen violated Section 4 of the Competition Act, 2010, as it prevented other telecommunications providers from entering the market. This decision also highlights the importance of adhering to competition laws to foster a competitive environment that benefits consumers. The ruling included penalties for both parties involved, emphasizing the need for compliance and modification of existing agreements to align with competitive practices. As telecommunications continue to evolve, ensuring fair competition remains crucial for consumers' access to diverse services and pricing. The ruling serves as a precedent for similar cases where exclusivity may hinder market competition, encouraging re... |
| 2009 SLD 578, 2009 CLC 1045, 2010 PLJ 6 | Writ Petition No.812 of 2008 , decided on 06.03.2009 | The case revolves around a writ petition challenging the nominations of certain candidates for admission to medical colleges in Pakistan against seats reserved for the Muzaffarabad District. The petitioners contended that the nominated candidates were not genuine residents of the district and had obtained domicile certificates through fraudulent means. The court emphasized the importance of domicile in determining eligibility for educational quotas and highlighted that the domicile of the father prevails over that of the mother. The decision reinforces the principle of strict adherence to domicile criteria in educational admissions, particularly in the context of refugees from Indian-held Kashmir. The ruling underscores the necessity of transparency and integrity in the issuance of domicile certificates and the nomination process for educational institutions, ensuring that only genuine residents benefit from local quotas.... |
| 2003 SLD 774 = 2003 CLD 646 | First Appeal from Order No.149 of 1999 , decided on 21.10.2002 | This case revolves around the objection petition filed by Iffat Sultana Malik regarding the attachment of a property during execution proceedings. The Lahore High Court found that the Banking Court dismissed her petition solely on the lack of a registered gift deed, failing to recognize that under Islamic Law, a valid gift can be established through an offer, acceptance, and possession without formal registration. The court underscored the need for a thorough examination of the presented evidence. The decision asserts the principles of Islamic Law regarding gifts and the importance of judicial inquiry in such matters, ensuring fair legal representation and adherence to proper legal standards.... |
| 2008 SLD 1806, 2008 SCMR 1259 | Civil Appeal No.1286 of 2003 , decided on 12.06.2008 | In the case concerning Mst. IMTIAZ BEGUM against Mst. SULTAN JAN and others, the Supreme Court of Pakistan addressed procedural issues surrounding the Civil Procedure Code. The case revolved around a dispute over property ownership and the validity of an agreement to sell. The Supreme Court emphasized the need for thorough examination of the facts and a proper ruling on the pending application for withdrawal of the revision. This case highlights important aspects of civil procedure and the rights of parties in legal disputes, ensuring that all legal avenues are explored before a final decision is made. It serves as a crucial reference for practitioners in property law and civil litigation, especially in the context of compromise agreements and procedural fairness.... |
| 1984 SLD 1564, 1984 PLC 961 | RI-727 of 1980 , decided on 30.10.1982 | In the case of RI-727 of 1980, the Labour Appellate Tribunal of Punjab addressed an industrial dispute regarding the dismissal of an officer from United Bank Ltd. The appellant was charged with embezzlement and argued that his dismissal was unjust due to procedural errors in the inquiry process. The tribunal examined the nature of the appellant's duties and responsibilities, determining that he was not a workman as defined by the Industrial Relations Ordinance, 1969. The ruling highlighted the significance of managerial roles and the authority held by the appellant, which ultimately led to the dismissal of the appeal. Keywords: Labour Appellate Tribunal, embezzlement, industrial relations, managerial duties, workman definition.... |
| 1998 SLD 428, 1998 PTD 3269, (1997) 223 ITR 671 | Income-tax Case No.26 of 1995 , decided on 07.02.1996 | This case revolves around the interpretation of capital gains tax liabilities under the Income Tax Act, 1961, particularly focusing on the timing of land acquisition and possession. The High Court examined the legal implications of land vested in the government under the Land Acquisition Act, 1894. The court ruled that capital gains are realized only when an official award is passed, thus establishing a clear timeline for tax obligations. This case is significant for understanding the conditions under which capital gains tax applies, especially in cases of land acquisition. Legal professionals should note the importance of the award date in determining tax liabilities, as this could affect similar future cases involving land acquisition and taxation. The ruling sets a precedent for future interpretations of agricultural land status concerning capital gains. This case is essential for tax practitioners, real estate developers, and landowners dealing with acquisition issues.... |
| 2012 SLD 733, 2012 PTD 1513 | Complaint No.149/ISD/Cus(27)1318 of 2011 , decided on 13.12.2012 | This case revolves around a complaint lodged with the Federal Tax Ombudsman concerning the non-refund of additional duties and taxes due to the arbitrary classification of a Chrysler limousine under the Pakistan Customs Tariff. The complainant argued that the Customs authorities incorrectly classified the vehicle under heading 87.03, which incurs a higher duty, instead of the correct heading 87.02. The Ombudsman highlighted the lack of clarity in the tariff headings and directed the Federal Board of Revenue to provide a clear resolution to avoid future conflicts. This case emphasizes the importance of accurate tariff classification and the need for procedural clarity within Customs operations.... |
| 2006 SLD 1749 = 2006 PLC 693 | Writ Petition No.3673 of 2006 , decided on 25.05.2006 | In the landmark case of Chaudhry Azhar Hussain versus the Secretary of the Local Government and Rural Development Department, Government of the Punjab, Lahore, et al., the Lahore High Court delivered a pivotal judgment on May 25, 2006. The petitioner, Chaudhry Azhar Hussain, held a position within the Punjab Local Government Service (BS-17) and was appointed as the Town Municipal Officer (T.M.O.) in Ferozewala, District Sheikhupura, on November 26, 2005. A subsequent directive from the Tehsil Nazim ensured his continuation in the role until his retirement on December 14, 2007. Despite this, an order issued on April 17, 2006, by the Secretary of the Local Government and Rural Development Department, Government of Punjab, appointed a deputationist from the National Telecommunication Company (NTC), referred to as respondent No.3, to the same T.M.O. position, effectively displacing the petitioner. The petitioner challenged this appointment under Article 199 of the Constitution of Pakistan... |
| 1989 SLD 1909, 1989 SCMR 1777 | Civil Petitions Nos. 731, 741 and 992 of 1988 | In the landmark case of Civil Petitions Nos. 731, 741, and 992 of 1988, the Supreme Court of Pakistan delivered a pivotal decision on March 15, 1989, addressing significant procedural and substantive legal challenges within the realm of service tribunals and administrative law. The petitioners, including MUHAMMAD IQBAL KHAN and two others, served as Foodgrain Supervisors/Inspectors responsible for managing wheat stocks at the Nowshera Virkan Centre. On October 21, 1983, a raid conducted by a Martial Law Inspection Team uncovered substantial shortages in the wheat reserves, leading to the registration of a criminal case against the petitioners. Concurrently, departmental proceedings were initiated, culminating in the termination of their services and demands for compensation for the alleged government losses. The petitioners sought redress through departmental appeals, which remained unresolved beyond the prescribed 90-day period, prompting them to escalate their grievances to the Punj... |
| 2013 SLD 29, 2013 PTD 508 | l.T.R.A. No. 304 of 2010 | In the landmark case of l.T.R.A. No. 304 of 2010, adjudicated by the Sindh High Court on November 20, 2012, the dispute centered around the application of the Income Tax Ordinance, 2001, specifically sections 221 and 133. The petitioner, Commissioner Inland Revenue, Karachi, challenged the decision of the Income Tax Appellate Tribunal (Pakistan) Karachi, which had dismissed the department's application for rectification of an error under section 221. The core issue was whether the mistake being rectified was apparent from the record, as required by the ordinance. The court meticulously examined the principles of rectification, emphasizing that mistakes suitable for rectification should be obvious and not require extensive investigation or interpretation. Citing the precedent set by Messrs National Foods v. CIT (1992 SCMR 687 = 1992 PTD 570 rel.), the court affirmed that the scope of rectification is limited to errors that are evident on the face of the record. The Tribunal had rightly ... |
| 2009 SLD 352, 2009 PLD 232 | Writ Petition No. 11578 of 2008 | In the landmark case of Syeda Nasreen Akhtar Qazi vs. Chief Capital Police Officer, Lahore and 4 others, the Lahore High Court adjudicated on Writ Petition No. 11578 of 2008, heard on December 2, 2008. The petitioner challenged the authority of the Justice of Peace, arguing that directing the Station House Officer (S.H.O.) to investigate constituted an unlawful delegation of power. Citing sections 22-A and 22-B of the Criminal Procedure Code (V of 1898) and Article 199 of the Constitution of Pakistan (1973), the petitioner sought to invalidate the orders dated August 5, 2008, and September 12, 2008. The court meticulously analyzed precedents, including Syed Arif Ali Sabri v. Abdul Samad and Rana Inamullah Khan v. S.H.O., affirming that the Justice of Peace acted within legal boundaries by determining the existence of a cognizable offense before directing further action. The respondents, represented by Zahid Sultan Khan Minhas and Rana Ameer Ahmad Khan, argued that the S.H.O. holds inde... |
| 1969 SLD 676 = (1969) 71 ITR 263 | IT REFERENCE NO, 262 OF 1963 , decided on 08.02.1968 | In the case of Niranjan Lal Potdar v. Commissioner of Income Tax, the Allahabad High Court addressed the issue of income escaping assessment under the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The case revolved around the taxpayer's claim regarding the taxation of his share income from a partnership firm. The court found that the assessee had adequately disclosed his ownership of the share and had not claimed that the income was not taxable. The key legal principle established was that an assessee must disclose all primary facts necessary for the assessment, but the duty does not extend beyond this. The court highlighted the importance of the Income-tax Officer's obligation to investigate the facts presented in the returns rather than relying on past practices. This ruling clarifies the standards for reopening assessments and the responsibilities of taxpayers and tax authorities in ensuring accurate income reporting.... |
| 1981 SLD 455, 1981 SCMR 822 | Civil Petition No. 871 of 1975 , decided on 09.02.1981 | In the landmark case of Civil Petition No. 871 of 1975, adjudicated by the Supreme Court of Pakistan on February 9, 1981, petitioner WAJID ALI contested the allotment of land by THE SETTLEMENT & REHABILITATION COMMISSIONER (LAND). The petitioner, a displaced individual from Punjab, alleged that his thumb impressions recorded in the land register were forged, thereby nullifying his consent to the land allotment. Represented by advocates Syed Hamid Ali and Wajid Hussain, WAJID ALI argued that the thumb impressions were not genuine and requested a forensic comparison with his actual fingerprints. Despite these claims, the court noted the absence of any formal application for fingerprint verification, thus relying on the presumption of regularity in official procedures. The Supreme Court upheld the decisions of the Lahore High Court and the lower settlement authorities, affirming that the petitioner lacked the standing to challenge the allotment without concrete evidence of forgery. This c... |
| 2013 SLD 212 | I.T.A. No. 344/LB/2011 (Tax Year 2004) , decided on 22.09.2011 | In the pivotal tax case cited as 2013 SLD 212, the Appellate Tribunal Inland Revenue of Lahore adjudicated on I.T.A. No. 344/LB/2011 pertaining to the Tax Year 2004. The dispute centered around the imposition of a minimum tax under Section 113 of the Income Tax Ordinance, 2001, levied against M/s. Lahore Medical & Dental College Guarantee Ltd., a limited company engaged in providing medical education. The company filed its income tax return, which was assessed under Section 120(1). Subsequently, the case was selected for audit under Section 177, leading to a Show-Cause Notice issued under Section 122(9). The Taxation Officer deemed the taxpayer's response unsatisfactory and proceeded to charge the minimum tax, arguing that the company was not a society but registered under the Companies Ordinance, 1984. The taxpayer appealed the imposition before the first appellate authority, which deleted the minimum tax charge, recognizing the company's status as a non-profit educational institutio... |
| 2008 SLD 1290 = 2008 PLC 703 | Appeal No.142(K)(C.S.) of 2005 , decided on 23.02.2008 | In the landmark case of Appeal No.142(K)(C.S.) of 2005, heard by the Federal Service Tribunal in Islamabad and decided on February 23, 2008, the appellant, Nafees Khan, contested his removal from service under the Removal from Service (Special Powers) Ordinance, XVII of 2000, specifically sections 3, 5, and 10, as well as the Service Tribunals (Procedure) Rules, 1974, section 4. Khan was a Chowkidar employed on a daily wage basis since December 26, 1989, with his services regularized in 1992. He faced a major penalty of removal after an unauthorized absence of approximately one and a half months, which he attributed to serious domestic issues. Despite submitting a letter requesting sanctioned leave, the department issued a show-cause notice leading to his dismissal. Khan’s legal representation argued that since his salary was paid during the absence, it was unauthorized, and the penalty was imposed without a proper inquiry or personal hearing, referencing several precedents such as 200... |
| 2007 SLD 1466, 2007 SCMR 1684 | Civil Appeal No.575 of 2005 , decided on 25.04.2007 | This case revolves around the appointment of a guardian ad litem for a minor in a civil suit, highlighting critical aspects of the Civil Procedure Code and the Specific Relief Act. The Supreme Court of Pakistan addressed whether the absence of notice to the minor's father invalidated the guardian's appointment. The court concluded that the guardian's representation was legitimate and that the interests of the minor were sufficiently protected. The ruling reinforces the legal framework governing guardianship in civil procedures, particularly in cases involving minors, and emphasizes the need for strict adherence to procedural rules to ensure justice. This decision is pivotal for understanding the dynamics of minor representation in legal contexts, offering insights into the interpretation of the law regarding guardianship and the rights of minors.... |
| 1992 SLD 609, 1992 SCMR 983 | Criminal Appeal No.101 of 1988 , decided on 12.02.1992 | In the landmark case of Criminal Appeal No.101 of 1988, heard by the Supreme Court of Pakistan on 3rd February 1992, the court deliberated on the acquittal of respondent Tariq in a murder case under sections 302 and 307/34 of the Penal Code (XLV of 1860) and Article 185(3) of the Constitution of Pakistan (1973). The appellant, Muhammad Nazir, challenged the High Court's decision acquitting Tariq, arguing that the acquittal constituted a miscarriage of justice as the High Court failed to properly juxtapose prosecution evidence with Tariq's self-defense plea. The Supreme Court emphasized the necessity for the prosecution to prove their case beyond a reasonable doubt and held that unless the defense plea amounts to confession, an accused is entitled to acquittal if the prosecution fails. The judgment affirmed the High Court's decision, stating that even if alternative interpretations of the evidence existed, they did not warrant overriding the acquittal. This case underscores the upheld p... |
| 2012 SLD 314, 2012 SCMR 1400 | Criminal Appeal No.651 of 2012 , decided on 13.04.2012 | In the landmark case of Om Prakash vs. State of Rajasthan and others, the Supreme Court of India addressed critical issues surrounding the Juvenile Justice (Care and Protection of Children) Act, 2000. The appellant, Om Prakash, challenged the decision of lower courts that had referred him to a Juvenile Court based on the assertion that he was a minor at the time of committing the heinous offense of rape. The core of the case revolved around the determination of the accused's age, where contradictory evidence emerged from school records and medical experts. The Supreme Court meticulously evaluated the admissibility and reliability of evidence in age determination, emphasizing the necessity for clear and conclusive proof before granting the benefits of the Juvenile Justice Act. Leveraging pivotal precedents like Ramdeo Chauhan alias Raj Nath v. State of Assam, the court underscored that medical evidence, such as ossification tests and radiological examinations, should take precedence ove... |
| 1975 SLD 667, (1975) 100 ITR 629 | TAX CASE No. 86 OF 1969 (REFERENCE No. 7 OF 1969) , decided on 08.01.1975 | In the landmark case of Commissioner of Income Tax v. C. Kulandaivelu Konar, adjudicated by the Madras High Court on January 8, 1975, the court delved into the intricacies of the Income-tax Act, 1961, specifically focusing on Sections 17(2)(iii) and 17(2)(iv) concerning perquisites. The case revolved around whether a company director, who also held an employee position, could be taxed on benefits derived from utilizing the company's funds without an obligation to pay interest. The assessee, a managing director of Chockan Transports (Private) Ltd., had overdrawn funds from the company's current account, which led to debates on the tax implications of such financial maneuvers. The Income-tax Officer had initially disallowed interest on the overdrawn amount, deeming it a diversion of funds for non-business purposes, and treated it as a perquisite under Section 17(2)(iv). However, upon appeal, the Appellate Assistant Commissioner adjusted the amount deemed non-taxable. The crux of the disp... |
| 2022 SLD 3031, 2022 YLR 894 | Civil Revision No. 1918 of 2013 , decided on 17.07.2013 | In the landmark decision rendered by the Lahore High Court on June 16, 2021, under Civil Revision No. 1918 of 2013, the court scrutinized the petition filed by Muhammad Boota against Khalid Zia Ullah regarding a suit for possession through pre-emption under the Punjab Pre-emption Act, 1991, specifically Section 13. The case revolved around the alleged failure of the petitioner to establish superior pre-emption rights following the death of the original pre-emptor, Ghulam Rasul, during the pendency of the suit. The petitioner, represented by Mehmood Ahmad Bhatti, was unable to convincingly demonstrate the performance of Talb-i-Muwathibat, as required by law, with evidence marred by inconsistencies and hearsay, undermining the credibility of the pre-emption claim. Respondent Khalid Zia Ullah, represented by Mian Javed Iqbal Arian, successfully contested the petition by highlighting the petitioner’s inability to meet the stringent legal prerequisites for asserting pre-emption, including t... |
| 2023 SLD 2453, 2023 PLJ 100 | Crl. P. No. 352-L of 2022 , decided on 23.11.2022 | In the landmark decision of Crl. P. No. 352-L of 2022, adjudicated by the Supreme Court of Pakistan on November 23, 2022, the Court addressed a significant pre-arrest bail case involving petitioner Mr. Khalid Masood Sandhu, ASC, and MUHAMMAD UMAR WAQAS BARKAT ALI against the State and another respondent. The case, cited in 2023 SLD 2453 and 2023 PLJ 100, revolved around allegations under the Criminal Procedure Code (V of 1898) Section 498 and the Penal Code (XLV of 1860) with multiple sections including 337-A(iii), 337-F(i), 337-F(v), 337-L(ii), 148, and 149. The petitioner sought confirmation of ad-interim pre-arrest bail, challenging an earlier order from the Lahore High Court dated February 21, 2022. The Court examined the merits of the case, highlighting the delay of six days in lodging the cross-version, which raised doubts about the authenticity of the complainant’s allegations. The medical legal certificates provided supported the initial accusations; however, inconsistencies d... |
| 2009 SLD 3464, 2009 PCRLJ 1062 | Criminal Appeal No.1 of 2007 , decided on 09.04.2009 | In the landmark case Nawab Khan v. The State, adjudicated by the Peshawar High Court on April 9, 2009, the appellant, Nawab Khan, was convicted and sentenced to life imprisonment under Section 302(b) of the Penal Code (XLV of 1860) for the brutal murder of his five-month-old niece, Mst. Bas Saleha. The court meticulously examined evidence, including Nawab Khan's voluntary confession and medical reports confirming strangulation as the cause of death. The appellant's defense, which included an afterthought plea of insanity, was thoroughly scrutinized and ultimately dismissed due to lack of credible evidence and inconsistencies in his claims. The High Court also addressed the appellant's argument referencing prior acquittals of co-accused individuals, emphasizing that each case must be evaluated on its own factual and evidentiary grounds. Prominent legal representatives, including Gohar Zaman Khan Kundi for the appellant and Sanaullah Shamim Gandapur, D.A.-G. for the State, presented thei... |
| 2002 SLD 47, 2002 PTD 117, (2002) 86 TAX 71 | Income Tax Reference No. 158 of 1993 , decided on 05.09.2001 | In the landmark case of Commissioner of Income Tax vs. ZAFA Pharmaceutical Laboratories (Pvt.) Ltd., adjudicated by the Sindh High Court on September 5, 2001, the court addressed significant issues pertaining to the application of the Income Tax Ordinance, 1979, particularly sections 136, 23, and 136(1). The core of the dispute revolved around the disallowance of expenses claimed under advertising and sales promotion by ZAFA Pharmaceutical Laboratories. The Assessing Officer had disallowed a portion of these expenses, citing Rule 33 of the Drugs (Licensing, Registering and Advertising) Rules, 1976, which restricts advertising expenditures to five percent of turnover. ZAFA contended that this rule should not apply under the Income Tax Ordinance, arguing that there was no explicit provision limiting such expenses in the tax law itself. During the proceedings, the court examined precedent cases such as Beecham Pakistan Ltd. v. Commissioner of Income-tax 1995 PTD 577 rel. and Commissioner... |
| 1994 SLD 1015, 1994 SCMR 2043 | Civil Petition for Leave to Appeal No. 1007-L of 1 , decided on 08.01.1994 | In the case of Civil Petition for Leave to Appeal No. 1007-L of 1992, the Supreme Court of Pakistan addressed the issue of whether a transaction involving the transfer of land was characterized as a sale or an exchange. The case arose from a dispute where the trial court initially determined the transaction as an exchange, denying the petitioner relief of pre-emption. This finding was later reversed by the first appellate court, which classified the transaction as a sale. Upon further appeal, the High Court reinstated the trial court's decision, emphasizing that the determination of the transaction's nature is a factual question. The Supreme Court ultimately upheld the High Court's ruling, affirming the trial court's conclusion and dismissing the petition as lacking merit. This case underscores the importance of factual determinations in property law and the appellate review process in the Pakistani legal system. Key terms such as property transfer, legal transactions, and appellate co... |
| 1982 SLD 947, (1982) 135 ITR 519 | MISCELLANEOUS CIVIL CASE No. 37 OF 1978 | In the case of Addl. Commissioner of Income tax v. Nihalchand Badrilal, the Madhya Pradesh High Court addressed the issue of penalty imposition under the Income-tax Act, 1961. The court examined whether the Income-tax Appellate Tribunal (Tribunal) rightly held that the Income-tax Appellate Commissioner (IAC) lacked jurisdiction to extend the penalty proceedings beyond the original grounds set forth by the Income-tax Officer (ITO). The facts revealed that the assessee initially declared a loss but later revised the income, leading to a cash credit addition. The ITO initiated penalty proceedings, which were subsequently referred to the IAC. The IAC's conclusions, which diverged from the ITO's original findings, prompted the Tribunal to vacate the imposed penalty. This case underscores the importance of adhering to the procedural integrity of tax assessments and the limits of jurisdiction in penalty imposition, emphasizing the need for clarity in tax law applications.... |
| 1998 SLD 1505, 1998 PLC 954 | , decided on 15.06.1995 | In the pivotal case of Ashraf Ali vs Deputy Inspector-General of Police, Larkana and another, the Service Tribunal, Sindh examined the grounds and procedural integrity of Ashraf Ali's dismissal under the Sindh Police (Efficiency and Discipline) Rules, 1988. Ashraf Ali, serving as a Police Head Constable and Incharge at Mahi Makool Police Post in District Larkana, faced major disciplinary actions culminating in his dismissal based on allegations of involvement in multiple criminal cases. These cases, including Crime No.39/84 and Crime No.66 of 1989, were still pending and had not been adjudicated, raising significant concerns about the fairness and legality of the disciplinary measures taken against him. The tribunal critically assessed the procedural lapses, particularly the absence of a detailed enquiry as mandated by the Sindh Police rules, and the premature issuance of show-cause notices without conclusive evidence. The appellant's legal representation argued effectively that involv... |
| 2024 SLD 2803 = 2024 PCRLJ 385 | Criminal Appeals Nos. 1303, 2096 of 2019 and Capit , decided on 03.05.2023 | The case revolves around the appeal of Shahadat Ali against his conviction under the Control of Narcotics Substances Act, 1997, where he was sentenced to death in 2018. The Lahore High Court examined the evidence presented, particularly focusing on the chain of custody related to the narcotics seized. The prosecution's failure to demonstrate proper handling and transmission of the narcotics samples to the testing laboratory led to doubts about the reliability of the evidence. The Court emphasized the necessity for strict adherence to legal protocols in drug possession cases, which are critical in ensuring justice and upholding the law. The decision illustrates the judicial system's commitment to protecting the rights of individuals while maintaining the integrity of the legal process. The ruling serves as a reminder of the stringent standards required in narcotics cases, reinforcing the principle that any reasonable doubt must be resolved in favor of the accused. This case highlights k... |
| 1966 SLD 367 = (1966) 60 ITR 267 | CIVIL APPEAL Nos. 66 AND 67 OF 1965 , decided on 24.11.1965 | In the case of Assam Oil Co. Ltd. v. Commissioner of Wealth Tax, the Supreme Court of India addressed critical issues relating to the definition of net wealth under the Wealth-tax Act, 1957. The case revolved around whether amounts set aside by the assessee as provisions for future tax liabilities could be classified as debts owed under section 2(m) of the Act. The Court noted that such provisions do indeed qualify as debts, thus impacting the net wealth computation significantly. This ruling is pivotal for future assessments of wealth tax and underscores the necessity for companies to accurately report their tax liabilities. The decision also referenced earlier judgments, including Kesoram Industries and Standard Vacuum Oil, reinforcing the legal stance on tax liabilities as debts. This case serves as a significant reference point for tax law practitioners and companies alike, highlighting the importance of compliance and accurate financial reporting.... |
| 1988 SLD 1303, 1988 PLC 733 | Appeal No. 58 of 1987 , decided on 26.05.1988 | In this case, the Service Tribunal of Sindh addressed the appeal of DIN MUHAMMAD against a compulsory retirement order issued by the Deputy Director Health Services. The appellant faced multiple charges, of which he was found guilty on two counts involving misconduct and forgery. The tribunal underscored the importance of due process, noting that the inquiry was conducted without the appellant's presence, thereby infringing on his rights. The decision emphasizes the necessity for compliance with procedural norms in disciplinary proceedings, ensuring fairness and justice. This case highlights the critical role of legal representation and the right to cross-examine witnesses in maintaining the integrity of the inquiry process. Keywords: compulsory retirement, disciplinary proceedings, legal representation, due process, inquiry, Sind Service Tribunal.... |
| 2018 SLD 1871, 2018 PLD 121 | Criminal Miscellaneous Q.P. No. 96-P of 2017 , decided on 19.03.2018 | In the landmark decision delivered on March 19, 2018, the Peshawar High Court adjudicated the Criminal Miscellaneous Q.P. No. 96-P of 2017, involving petitioner Qaiser and the State. Presided over by Justice Rooh-ul-amin Khan, the case delved into the intricacies of the Criminal Procedure Code (V of 1898), specifically Sections 561-A and 371. Qaiser faced dual convictions under Section 9(c) of the Control of Narcotic Substances Act, 1997, resulting in separate sentences of five years' rigorous imprisonment and one year's simple imprisonment, respectively. Seeking the benefit of concurrent sentencing under Section 397 Cr.P.C., Qaiser petitioned to have his sentences run concurrently. The petition was subsequently dismissed by the Additional Sessions Judge-III of Mardan on October 20, 2017, prompting Qaiser to escalate the matter to the High Court. The High Court's deliberation focused on the statutory provisions governing concurrent and consecutive sentencing, analyzing precedents such ... |
| 2024 SLD 2738, 2024 SCMR 369 | D-2741 of 2023 , decided on 15.11.2023 | This Supreme Court case addresses significant issues regarding the limitation period for claims against banks concerning payment protection insurance (PPI) policies. The ruling clarifies that if a bank deliberately conceals relevant facts, the six-year limitation period for claims can be extended. The Court emphasized that the term 'deliberate concealment' implies an intentional effort to keep information secret, which in this case was the undisclosed commission received by the bank from the PPI policy. This decision is crucial for consumers seeking redress against unfair banking practices and reinforces the importance of transparency in financial agreements. The case highlights the evolving landscape of consumer protection laws and the necessity for financial institutions to uphold ethical standards in their dealings with clients.... |
| 1959 SLD 46, 1959 PLD 331 | Criminal Appeal No. 981 of 1958 , decided on 04.03.1959 | This case revolves around the appeal of Alam Khan, who was convicted under section 161 of the Pakistan Penal Code and sentenced to rigorous imprisonment and a fine. The core issue was the validity of the conviction given that the presiding judge, Mian Abdus Sattar, lacked the necessary qualifications to act as a Special Judge under the Pakistan Criminal Law (Amendment) Act, 1958. The court found that all proceedings conducted after the effective date of the Act were null and void, leading to the decision to set aside the conviction and remand the case for retrial. This case underscores the importance of adherence to legal qualifications for judges to ensure the integrity of judicial proceedings. Keywords include Lahore High Court, Criminal Appeal, Special Judge qualifications, Pakistan Criminal Law, retrial.... |
| 1990 SLD 2071, (1990) 185 ITR 492 | In the case of Lala Ram Vishan Das v. Income Tax Officer, the Allahabad High Court addressed the procedural nuances surrounding notices issued under Section 148 of the Income-tax Act, 1961. The petitioner contended that the notice lacked transparency as it did not disclose any material on which it was based. The court emphasized the significance of the Income-tax Act's provisions in safeguarding the assessment process. It directed the petitioner to comply with the notice by filing the return, after which the Income Tax Officer would be obligated to provide the necessary material. This decision underscores the balance between taxpayer rights and the enforcement of tax laws, highlighting the court's reluctance to interfere prematurely in tax assessments. The ruling serves as a precedent for future cases regarding the disclosure requirements of tax notices and reinforces the importance of compliance in tax matters. Key phrases include 'Income Tax Act', 'judicial review', 'tax assessment',... | |
| 1975 SLD 562, (1975) 98 ITR 141 | INCOME-TAX REFERENCE No. 75 OF 1970 , decided on 08.03.1973 | This case revolves around the implications of partition within a Hindu Undivided Family (HUF) concerning income tax liabilities. The Gujarat High Court deliberated on the applicability of the Income-tax Act, 1961, versus the Indian Income-tax Act, 1922, particularly focusing on sections regarding partition and advance tax estimates. The court concluded that the order recognizing the partition under the new Act could not negate the legal fiction established under the old Act, which continued to regard the HUF as existing for tax purposes. This case is significant for understanding the continuity of tax obligations post-partition and the intricacies of legal interpretations surrounding HUF status in income tax assessments. Key terms include 'Hindu Undivided Family', 'Income-tax', 'partition', and 'tax liabilities'. These concepts are crucial for both legal professionals and taxpayers navigating similar issues.... |
| 1965 SLD 264 = (1965) 57 ITR 546 | TAX CASE Nos. 76 AND 77 OF 1962 , decided on 15.09.1964 | In the landmark decision of TAX CASE Nos. 76 AND 77 OF 1962, adjudicated by the Madras High Court on September 15, 1964, the court addressed the intricate issues surrounding charitable donations under the Income Tax Act, 1922. The case involved S.M.N. Thangaswamy Chettiar, who donated substantial sums for the renovation of the Sri Meenakshi Sundareswarar Temple in Paramakudi, Ramanathapuram District, and subsequently sought a tax rebate under Section 15B of the Income Tax Act. The primary contention revolved around whether such donations to a religious institution, specifically a Hindu temple benefiting exclusively the Hindu community, qualified as charitable donations eligible for tax deductions. The Income Tax Officer initially rejected the claim, asserting that contributions to Hindu temples did not constitute charitable donations, as they failed to serve a general public utility and were confined to a specific religious community. However, upon appeal, the Appellate Assistant Comm... |
| 1983 SLD 1054, (1983) 144 ITR 556 | CIVIL MISCELLANEOUS WRIT PETITION No. 825 OF 1981 | In the case of Naresh Kumar Gupta vs. Commissioner of Income Tax, the Allahabad High Court examined the implications of section 273A of the Income-tax Act, 1961 concerning the waiver of penalties. The petitioner challenged the Commissioner's decision to grant only a partial waiver of interest without providing sufficient reasoning for the refusal of the complete waiver request. The court highlighted the quasi-judicial nature of the proceedings, underscoring the requirement for the Commissioner to document reasons for decisions made. This ruling not only emphasizes the importance of due process in tax matters but also sets a precedent for future cases involving similar statutory provisions. The decision reaffirms the judiciary's role in ensuring that administrative actions are justifiable and transparent, which is essential for maintaining public confidence in the tax system. The case serves as a valuable reference for both taxpayers and tax authorities in navigating the complexities of... |
| 1980 SLD 378, 1980 SCMR 843 | Criminal Petition for Special Leave to Appeal No. , decided on 10.05.1980 | In the landmark case of QADAR DAD vs. SHER MUHAMMAD and ANOTHER, adjudicated by the Supreme Court of Pakistan on May 10, 1980, the petitioner sought special leave to appeal against the Baluchistan High Court's refusal to quash criminal proceedings initiated under the Criminal Procedure Code (V of 1898). The central issue revolved around the High Court's application of its inherent powers under Section 561 A to quash the proceedings, which the petitioner argued was an overreach intended to disrupt the ordinary course of criminal justice. The Supreme Court meticulously analyzed the application of Sections 5614, 561 A, and 439 of the Criminal Procedure Code, underscoring that the inherent jurisdiction is a safeguard to redress grievances where no other legal remedy exists and should not be used to divert from standard criminal procedures. Citing the precedent set in Ghulam Muhammad v. Muzammal Khan (P L D 1967 S C 320), the Court emphasized the necessity of a prima facie case established ... |
| 2007 SLD 1024, (2007) 288 ITR 641 | ... | |
| 2018 SLD 684 = 2018 PLC 316 | W.P. No. 865-D of 2015 , decided on 17.04.2017 | In the case of W.P. No. 865-D of 2015, the Peshawar High Court addressed a petition from Sanaullah regarding his non-appointment as Secretary of the Village/Neighbourhood Council despite securing 70 marks in a written test. The court examined the recruitment procedures as per the Khyber Pakhtunkhwa Civil Servants Rules and upheld the validity of the selection process, including the necessity of passing a computer test and interview. The court ruled that it could not question the authority of the selection committee, reinforcing the principles of meritocracy and lawful recruitment in public service. The decision highlights the importance of adhering to established recruitment policies and the limitations of judicial review in administrative appointments.... |
| 1982 SLD 920, (1982) 134 ITR 323 | IT REFERENCE No. 128 OF 1978 | In the landmark case of Commissioner of Income Tax v. K.N.G. Brothers, the Kerala High Court reviewed the Tribunal's decision concerning the tax implications of veethapalisa received through a chitty transaction. The firm, involved in wholesale trade of piece goods, had invested in a chitty managed by Lord Krishna Bank Ltd. from 1956 to 1972. Upon termination of the chitty, K.N.G. Brothers received an excess of Rs. 5,146 over their contributions, classified as veethapalisa. The firm claimed this amount as a non-taxable, casual receipt, arguing its non-recurring nature and lack of direct business nexus. However, both the Income Tax Officer (ITO) and the Appellate Authority Confirmed (AAC) contested this claim, asserting that the veethapalisa constituted taxable income. The Tribunal sided with the firm, emphasizing that the dividends were dependent on the bids of other subscribers rather than the firm's own business activities, thereby deeming them casual receipts. The High Court, presid... |
| 2021 SLD 2373, 2021 CLC 1657 | Revision Application No.S-22 of 2012 , decided on 27.10.2020 | In the case of Revision Application No.S-22 of 2012, the Sindh High Court dealt with a dispute concerning the ownership of agricultural land claimed by the applicant against the Forest Department. The applicant sought a declaration of title and an injunction against dispossession. The trial court initially granted the declaration, but the appellate court reversed this decision, citing a lack of jurisdiction under Section 172 of the Sindh Land Revenue Act, 1967. The case hinges on the interpretation of darya khurdi rights, which pertain to land erosion and entitlements to state land. The court emphasized that revenue authorities are the appropriate bodies to determine such matters rather than civil courts, leading to the dismissal of the revision application. This ruling underscores the importance of jurisdictional boundaries in land disputes and the specific rights associated with darya khurdi claims. Legal practitioners should note the implications of this case for future agricultural... |
| 1979 SLD 926 = (1979) 117 ITR 422 | IT REFERENCE No. 251 OF 1971 , decided on 04.04.1978 | This case revolves around the reassessment of income tax for National Sound Studio (P.) Ltd., where the Income Tax Officer reopened assessments for the years 1962-63 and 1963-64. The main issue was whether the rental income from letting out a studio should be classified under 'Business' or 'Income from house property'. The court clarified that the ITO could rely on existing information to justify the reassessment. The decision emphasizes the importance of correct categorization of income and the powers of the ITO to rectify prior assessments based on new interpretations of existing facts. This case highlights the legal nuances surrounding income tax reassessments and the obligations of tax authorities to ensure accurate taxation, ultimately serving to protect the revenue.... |
| 2014 SLD 512, 2014 MLD 887 | Civil Revision No. 682 of 2005 , decided on 21.11.2013 | This case revolves around a civil revision concerning a suit for possession through partition filed by MST. AMNA BIBI and others against MUHAMMAD ISHAQUE. The High Court addressed the issue of whether the appellate court correctly allowed an additional opportunity for the respondents to present their evidence after the trial court had previously dismissed the case due to lack of evidence. The court upheld the appellate court's decision, highlighting the importance of ensuring substantial justice in cases involving shared property ownership. The ruling clarified the application of Order XVII Rule 3 of the Civil Procedure Code, stating that while opportunities to produce evidence can be limited, discretion in favor of the party seeking justice is crucial. This case underscores the court's commitment to fair trial principles and the balance between procedural rules and the rights of the parties involved.... |
| 2002 SLD 304, 2002 PTD 1841, (2002) 86 TAX 48 | I.T.A. No.3084/LB of 2001 , decided on 26.11.2001 | This case involves the Income Tax Appellate Tribunal's decision regarding the treatment of share deposit money in excess of authorized capital as deemed income under section 12(18) of the Income Tax Ordinance, 1979. The Tribunal addressed significant legal principles surrounding additional assessments, jurisdiction under section 65, and the interpretation of immunity provisions under section 80C(4). The decision emphasized the importance of proper legal procedures and the necessity for tax authorities to substantiate their claims with clear and definitive information. The Tribunal found that the actions taken by the Assessing Officer lacked a lawful basis, leading to a ruling in favor of the appellant. Keywords include: income tax, deemed income, share capital, legal jurisdiction, tax assessment, tribunal decision, immunity provisions, and Income Tax Ordinance.... |
| 2005 SLD 2353, (2005) 275 ITR 319 | TAX CASE (APPEAL) Nos. 181 AND 726 OF 2004 , decided on 21.09.2004 | The case of Commissioner of Income tax v. Wheels India Ltd. adjudicated by the Madras High Court on September 21, 2004, is a pivotal decision in the realm of income tax law, particularly concerning the interpretation of section 80HHC of the Income-tax Act, 1961. This case delves into the intricate details of tax deductions available to exporters and the precise components that constitute total turnover for tax computation purposes. At the heart of the dispute was whether sales tax and excise duty should be factored into the total turnover when calculating deductions under section 80HHC. The Assessing Officer had included these indirect taxes in the total turnover, thereby reducing the amount eligible for tax deduction. The assessee, Wheels India Ltd., challenged this inclusion, arguing that such statutory dues should not be considered as part of the business's total turnover intended for profit computation. The Commissioner of Income-tax (Appeals) upheld the Assessing Officer's decis... |
| 2023 SLD 420 = 2023 PLC 297 | Review Petition No. 261 of 2018 in Writ Petition N , decided on 28.09.2022 | In the case of Review Petition No. 261 of 2018, the Peshawar High Court addressed the legality of a notice issued by the Khyber Pakhtunkhwa Anti-Corruption Establishment. The petitioners challenged the notice that required them to deposit an embezzled amount. The court found that the notice was issued without any lawful basis as per the Anti-Corruption Establishment Rules, which do not mandate such a notice prior to a preliminary inquiry. This ruling underscores the importance of adhering to procedural regulations when investigating public servants. The decision highlights the court's role in upholding legal standards and protecting individuals from unlawful demands, reinforcing the principle that procedural errors cannot absolve criminal liability. Keywords: Peshawar High Court, review petition, Khyber Pakhtunkhwa Anti-Corruption, legal standards, procedural regulations.... |
| 2013 SLD 2978, 2013 PLD 8 | Civil Appeal No. 168 of 2006 , decided on 12.02.2013 | In the case of Civil Appeal No. 168 of 2006, the High Court of AJ&K dealt with significant issues surrounding the rights of minors in legal agreements and appeals. The appellant, Mst. Rakhmat Jan, contested a decree made in favor of Umar Mehmood, a minor, regarding gift deeds that lacked possession transfer. The court emphasized that any agreement made on behalf of a minor requires judicial approval to ensure the minor's best interests are served. This case illustrates the crucial balance between legal procedures and the protection of minors in contractual obligations, affirming that guardians must act under the court's oversight to safeguard the minor's interests. This ruling underscores the legal framework governing minors' rights and the responsibilities of guardians in legal proceedings, reinforcing the necessity of judicial scrutiny in such matters.... |
| 2013 SLD 2575, 2013 YLR 1213 | Criminal Miscellaneous No. 109-A of 2013 , decided on 08.03.2013 | This case revolves around the bail application of Uzair Javed, who was arrested in connection with an alleged attempt to commit murder under sections 324 and 109 of the Penal Code. The complainant, Gulzar Khan, reported that he was shot at by an unknown assailant, sustaining injuries that fell under the categories defined by sections 337-B and 337-C of the Penal Code. The court found that the prosecution lacked compelling evidence against Uzair Javed, particularly since he was not named in the F.I.R. and had been in custody for an extended period. The absence of a specific motive and the nature of the injuries sustained by the complainant led the court to conclude that the case required further inquiry, ultimately resulting in the granting of bail. This case highlights critical aspects of criminal procedure in Pakistan, including the rights of the accused, the burden of proof, and the judicial process surrounding the granting of bail. Keywords: bail application, criminal procedure, Pak... |
| 1999 SLD 334, 1999 PTD 2366, (1997) 227 ITR 799 | Miscellaneous Civil Case No.208 of 1994 , decided on 15.07.1996 | This case revolves around the assessment of income tax concerning M.P. Audyogik Kendra Vikas Nigam, a Government undertaking. The case highlights the complexities of income tax deductions related to interest on term loans and collection charges. The Madhya Pradesh High Court examined whether the interest on term loans was deductible after the Government disapproved the assessee's claims through notifications. The court found that the adjustments made by the assessee prior to the assessment were valid and upheld the Tribunal's decision. This case underscores the importance of timely communication and compliance with government regulations in tax matters. It serves as a significant reference for similar tax deduction cases in the context of government undertakings, emphasizing the need for clarity in accounting practices and the treatment of interest in financial statements.... |
| 1974 SLD 352 = (1974) 93 ITR 505 | 446 OF 1971 AND 86 OF 1972 , decided on 14.12.1973 | In the landmark case Pooran Mal vs. Director of Inspection, the Supreme Court of India deliberated on the constitutional validity of sections 132 and 135 of the Income-tax Act, 1961, in conjunction with Rule 112A of the Income-tax Rules, 1962. The petitioner, Pooran Mal, contested the legitimacy of search and seizure operations conducted by the Income-tax authorities, alleging violations of fundamental rights guaranteed under Articles 14 and 19 of the Constitution of India. The core of the dispute centered around whether the provisions facilitating search and seizure were discriminatory and infringed upon constitutional freedoms related to property and trade. The court meticulously examined the statutory framework governing income tax enforcement, highlighting the hierarchical structure of the Income-tax Department and the specific powers vested in high-ranking officials like the Director of Inspection. The judgment underscored that search and seizure are critical mechanisms for thwar... |