Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1970 SLD 509, (1970) 77 ITR 749 | I.T.R.C. No. 26 OF 1964 , decided on 02.04.1965 | The case of Commissioner of Gift-tax v. Dr. George Kuruvilla is a pivotal ruling from the Kerala High Court concerning the Gift-tax Act, specifically focusing on the exemption criteria under section 5(1)(xiv). The case revolves around Dr. George Kuruvilla, a practicing physician, who gifted property to his son, Thomas Kuruvilla. The Gift-tax authorities contested the exemption, arguing that the gift did not meet the criteria outlined in the Act. The court, however, found that the gift was made in the course of Dr. Kuruvilla's profession and was intended to facilitate the running of his medical practice. This decision reinforces the notion that gifts made for professional purposes can qualify for tax exemptions, thereby providing clarity on the application of the Gift-tax Act. The ruling is significant, as it lays down important precedents regarding the interpretation of 'bona fide' gifts in the context of professional practices. Legal practitioners and tax professionals should take not... |
| 1983 SLD 346, 1983 SCMR 1298 | K 378 of 1983 , decided on 15.09.1983 | In the landmark case of MESSRS SHAHYAR TEXTILE MILLS LTD. vs. GOVERNMENT OF SIND AND ANOTHER, the Supreme Court of Pakistan addressed significant questions about the imposition of urban immovable property tax under the Constitution of Pakistan (1973). The petitioners challenged the validity of the tax, arguing that it lacked proper machinery provisions and an assessing authority. The Court's decision on September 15, 1983, granted leave to appeal, emphasizing the fundamental principles of tax law and the rights of property owners. The ruling not only underscored the importance of legal frameworks in taxation but also provided interim relief by prohibiting the recovery of the tax until a thorough examination of the law was conducted. This case is crucial for understanding taxpayer rights and the legal requirements for tax imposition in Pakistan.... |
| 2024 SLD 3247, 2024 YLR 1810 | R.F.A. No. 207 of 2018 , decided on 22.02.2023 | This case revolves around a dispute over a cheque amounting to Rs. 34,50,000/- claimed by the respondent/plaintiff, Muhammad Asghar, against the appellant/defendant, Sikandar Mehmood Dai. The plaintiff alleged that a trailer was leased to the defendant and a cheque was issued for the outstanding amount. However, the defendant disputed the existence of a lease agreement and claimed that the cheque was delivered under different circumstances related to a loan. The Lahore High Court found that the plaintiff failed to provide sufficient evidence to support his claims, particularly lacking documentation regarding the lease and the absence of witnesses during the transaction's assertion. The court emphasized the principle that the burden of proof lies with the plaintiff, especially in cases involving negotiable instruments. The decision underlines the importance of credible evidence in legal proceedings, particularly in financial disputes, and highlights the critical evaluation of claims in ... |
| 2004 SLD 2245, (2004) 266 ITR 496 | WT REFERENCE NO. 313 OF 1982 , decided on 09.05.2003 | This case involves the interpretation of section 7 of the Wealth-tax Act, 1957, concerning the valuation of immovable property. The Allahabad High Court addressed the question of whether rule 1BB was applicable to pending assessments prior to the assessment year 1979-80. The court reaffirmed that rule 1BB was procedural and should apply to all proceedings pending when the rules came into force. This decision underlines the significance of procedural rules in tax assessments and their retrospective applicability in specific contexts. The ruling is pivotal for tax practitioners and stakeholders in understanding how valuation rules are applied in wealth tax assessments, especially concerning immovable properties. The case is likely to influence future tax litigation and interpretations of the Wealth-tax Act. It emphasizes the importance of staying updated with procedural rules and their implications on ongoing assessments.... |
| 2008 SLD 2842, (2008) 297 ITR 167 | CIVIL APPEAL NO. 3725 OF 2007 , decided on 04.01.2008 | In the landmark case of Commissioner of Income-tax, Bangalore v. Infosys Technologies Ltd., reported in 2008 SLD 2842 and (2008) 297 ITR 167, the Supreme Court of India adjudicated on the tax implications of the Employees Stock Option Scheme (ESOP) implemented by Infosys Technologies Ltd. The core issue revolved around whether the benefits derived by employees through the ESOP constituted taxable income under the Income Tax Act, 1961, specifically sections 17(2), 192, and 201, as amended by the Finance Act, 1999. Infosys, a leading public limited IT company based in Bangalore, had instituted an ESOP where a trust, named Technologies Employees Welfare Trust, was created to manage and allot 750,000 warrants at Re. 1 each to employees based on performance and other criteria. These warrants allowed employees to purchase equity shares of face value Rs. 10 each at a total consideration of Rs. 100 per share. The ESOP stipulated a minimum retention period of one year for the warrants, post wh... |
| 1992 SLD 1696 = (1992) 197 ITR 278 | In the case of Commissioner of Income Tax v. Dejoo Tea Co. (India) P. Ltd., the Calcutta High Court examined the eligibility for deductions under section 24(1)(x) of the Income-tax Act, 1961, concerning unrealized rent. The assessee claimed deductions for income from house property after the lease with the Soviet Consulate expired. The original lease had terminated, and the tenant ceased to pay rent, leading the assessee to declare nil rental income. The Income Tax Officer estimated the property’s annual value at Rs. 96,000, which was upheld by the Commissioner of Appeals. The tribunal initially found in favor of the assessee, suggesting that the conditions for claiming unrealized rent were met. However, the High Court concluded that the assessee had not taken adequate legal steps to recover the rent or evict the tenant, thus ruling that the rent was, in fact, realizable. The decision emphasizes the importance of fulfilling legal obligations and pursuing recovery actions to substantiat... | |
| 2000 SLD 462, 2000 PTD 3290, (1999) 237 ITR 472 | Income-tax Reference No. 158 of 1985 , decided on 04.02.1999 | In the landmark case adjudicated by the Bombay High Court on February 4, 1999, Income-tax Reference No. 158 of 1985, the court deliberated on the application of section 10(10) of the Income Tax Act, 1961, concerning the exemption of gratuity received by employees upon retirement. The case involved the Commissioner of Income Tax versus N. J. Pavri, where the assessee, N. J. Pavri, had retired from Air India in 1968, availing the full exemption of Rs.30,000 under the pre-amendment section 10(10). Subsequently, in 1976, upon retiring from Rallis India Limited, the assessee received a gratuity of Rs.47,250 and claimed Rs.23,333 as exempt under the amended section 10(10)(iii). While the Income-tax Officer and the Appellate Assistant Commissioner rejected this claim, the Income-tax Appellate Tribunal upheld it. The Bombay High Court, however, overturned the Tribunal's decision, reinforcing that the exemption had already been fully utilized in the earlier year, thereby rendering the entire gr... |
| 2022 SLD 1930, 2022 PLJ 464 | Crl. A. No. 1073 of 2017 , decided on 07.10.2021 | The case revolves around the conviction of Muhammad Ali for the abduction and rape of a minor girl, Muneeba Nadeem. The incident occurred on June 16, 2015, when the complainant, Muhammad Nadeem Ashraf, heard cries from his daughter's school area and found the accused attempting to sexually assault her. The victim was 5 years old and was a key witness in the case. The prosecution presented strong evidence, including eyewitness accounts and medical reports confirming the assault. The Lahore High Court ultimately upheld the convictions but modified the sentences based on the appellant's age at the time of the crime and other mitigating factors. This case underscores the importance of stringent laws against sexual offenses, especially regarding the protection of minors, and highlights the judicial system's role in ensuring justice for victims. Keywords: abduction, rape, minor, conviction, Lahore High Court, Pakistan Penal Code, sexual assault, justice, evidence.... |
| 1965 SLD 402, (1965) 55 ITR 630, (1965) 11 TAX 267 | CIVIL APPEAL No. 1096 OF 1963 , decided on 27.10.1964 | In the landmark case of Civil Appeal No. 1096 of 1963, decided on October 27, 1964, by the Supreme Court of India, the court addressed the validity of a re-assessment under section 34 of the Indian Income-tax Act, 1922, for the assessment year 1944-45. The appellant, Commissioner of IncomeE tax, challenged the re-assessment order against S. Raman Chettiar. The core issue revolved around whether the return filed by the assessee in response to an invalid notice could be considered valid and thus preclude further re-assessment. The Supreme Court upheld the Madras High Court's decision, determining that the return, although submitted following an invalid notice, could not be ignored. Consequently, the department was not authorized to issue a subsequent notice under section 34(1)(a) based on presumed omissions. This case underscores the importance of the validity of notices in tax assessments and ensures that taxpayers' returns are respected even if procedural errors occur initially. The ju... |
| 2002 SLD 2266, 2002 CLD 1510 | Civil Petition for Leave to Appeal No.2590 L of 20 , decided on 23.11.2000 | In the case of Messrs SIMNWA POLYPROPYLENE (PVT.) LTD vs. Messrs NATIONAL BANK OF PAKISTAN, the Supreme Court of Pakistan addressed key issues surrounding the service of notice and the computation of the limitation period under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997. The petitioners contended that the service through the bailiff should be considered valid for computing the limitation period, while the court upheld that service via publication in the newspaper was sufficient. The decision emphasized the importance of adhering to the prescribed modes of service in legal proceedings, reinforcing the validity of such service as outlined in the relevant legislation. This case highlights critical aspects of banking law and the procedural requirements for defending against loan recovery suits, making it a significant reference for similar legal disputes.... |
| 2005 SLD 1214, 2005 SCMR 772 | C.P. No.434-L of 2003 , decided on 17.06.2004 | This case pertains to a property dispute between Mst. Mussarrat Bibi and Taj Din regarding ownership of a property in Mianwali. The Supreme Court's ruling emphasized the importance of jurisdictional challenges being raised in a timely manner, as the failure to do so precludes such objections at later stages. The case highlights key legal principles under the Civil Procedure Code, particularly sections concerning the jurisdiction of civil courts and the procedural aspects of framing issues. This ruling serves as a precedent for similar cases where jurisdictional matters are contested. Legal practitioners should take note of the implications surrounding the timely assertion of jurisdictional claims, as established in this judgment. The case reinforces the necessity for thorough preparation and strategic legal counsel when navigating civil litigation.... |
| 1968 SLD 274, (1968) 69 ITR 62 | IT REFERRED CASE No. 66 OF 1966 , decided on 30.08.1967 | This case revolves around the interpretation of the Finance Act, 1963, specifically Section 2(5)(i), which addresses rebates on profits derived from exports. The assessee, Saraf Trading Corpn, entered into an agreement to purchase tea for foreign buyers and claimed entitlement to a rebate based on the commission earned. The Kerala High Court examined the nature of the commission in relation to the export of goods and determined that the commission was derived from services rendered rather than from the export of tea itself. The court's decision underscores the importance of correctly identifying the source of income in tax matters, particularly in relation to export rebates. This case serves as a crucial reference point for understanding the application of tax laws in the context of agency agreements and export transactions.... |
| 1988 SLD 2821, 1988 SCMR 1869 | Civil Appeal No. 18-Q of 1987 , decided on 02.06.1988 | In the case of Haji Abdul Ghafoor Rishi vs. Raza Muhammad Khan, the Supreme Court of Pakistan deliberated over an appeal concerning the eviction of a tenant based on the landlord's personal need for the property. The case revolved around the interpretation of section 15(6) of the West Pakistan Urban Rent Restriction Ordinance, 1959, which deals with the grounds for ejectment on the basis of personal necessity. The Supreme Court, after considering the arguments from both sides, decided to remand the case back to the High Court for further inquiry into the suitability of the landlord's current accommodations. This decision underscores the importance of evaluating the landlord's genuine need for the property in question, especially when other accommodations are available. The ruling emphasizes the delicate balance between landlord rights and tenant protections under the urban rent laws, ensuring that any eviction is justified and aligned with legal provisions. The case serves as a signifi... |
| 1985 SLD 654, 1985 SCMR 979 | Criminal Petition for Special Leave to Appeal No. , decided on 08.06.1978 | This case revolves around a criminal petition for special leave to appeal concerning the cancellation of bail granted to several respondents accused of causing injuries during a dispute over land possession. The Supreme Court of Pakistan upheld the High Court's decision, affirming that the respondents' intentions did not align with murder. The ruling emphasizes the importance of judicial discretion in bail matters and the need for thorough inquiry into the conduct of the accused. Key legal principles regarding unlawful assembly and the application of sections of the Penal Code were central to the court's reasoning. This case serves as a significant example in the realm of criminal law, particularly regarding bail applications and the assessment of intentions in violent conflicts.... |
| 1984 SLD 1301, 1984 PLC 637 | 581 of 1982 , decided on 19.07.1982 | In the case of Ch. Saghir Ahmad vs. The Member (Revenue Establishment), Board of Revenue, Punjab, the Service Tribunal addressed the legality of the retirement order issued to the appellant. The case centered around the interpretation of the Punjab Civil Servants Act (VIII of 1974) and the Provisional Constitution Order (1 of 1981). The Tribunal emphasized that the appellant had completed the requisite 25 years of service, qualifying for pension benefits, and that the retirement order was issued in the public interest by a competent authority. The appeal was dismissed due to the lack of meritorious grounds, reaffirming the importance of adhering to procedural guidelines in administrative decisions. This case highlights the balance between employee rights and administrative discretion within public service law, making it a significant reference point for similar future disputes.... |
| 2008 SLD, 2008 PLC 300 | Civil Appeal No.569 of 2006 , decided on 13.09.2006 | In the landmark case of Civil Appeal No.569 of 2006, decided by the Supreme Court of Pakistan, the central issue revolved around the procedural fairness in the enhancement of penalties imposed on an employee, ASHFAQ AHMAD, by the Appellate Authority. Initially, the employee faced a penalty of stoppage of two increments due to alleged misconduct. However, the Appellate Authority, without providing any prior notice or opportunity for the appellant to defend himself, escalated the penalty to termination/removal from service. This case highlighted significant legal principles concerning the Removal from Service (Special Powers) Ordinance, 2000, and Article 212 of the Constitution of Pakistan, which guarantees the right to a fair hearing. The Supreme Court's decision to set aside the previous judgments and orders underlined the necessity for due process in administrative proceedings, ensuring that individuals are not deprived of their rights without adequate notice and opportunity to contes... |
| 2023 SLD 2155, 2023 SCMR 1609 | D-2741 of 2016 , decided on 12.07.2023 | This case revolves around the legal test for establishing negligence by medical practitioners, particularly focusing on the professional judgment exercised by Dr. Labinjoh in treating Mr. McCulloch. The Supreme Court examined whether Dr. Labinjoh acted in accordance with accepted medical practices when she decided against prescribing NSAIDs to Mr. McCulloch, who had been hospitalized with chest pains. The court highlighted the 'professional practice test' as a critical standard in assessing medical negligence, emphasizing that a doctor's decisions should be informed by a responsible body of medical opinion. Ultimately, the court found no negligence, thereby underscoring the significance of clinical discretion and the necessity for patients to be adequately informed about reasonable treatment options. This case is crucial for understanding the intersection between medical duty of care and patient autonomy, particularly in the context of informed consent and the risks associated with med... |
| 2007 SLD 1588, 2007 PLD 202 | Criminal Appeal No.53(S) of 2001 , decided on 18.10.2006 | This case revolves around the legal intricacies of a murder conviction under the Offence of Zina (Enforcement of Hudood) Ordinance and the Penal Code in Pakistan. The Supreme Court addressed critical issues regarding the admissibility of confessions recorded under oath, the implications of juvenile status in criminal proceedings, and the standards for evidence in Hudood cases. The outcome of the case underscores the importance of ensuring that judicial processes adhere to both statutory requirements and the principles of justice, particularly concerning the rights of juvenile offenders. The appeal led to significant discussions on the intersection of Islamic law and English law principles, particularly regarding confessions and the treatment of minors in the legal system. The decision highlights the evolving landscape of juvenile justice in Pakistan and the application of constitutional protections for young offenders.... |
| 1994 SLD 647, 1994 PLC 321 | Writ Petitions Nos.5547 and 5548 of 1990 , decided on 22.01.1994 | In the case of Writ Petitions Nos.5547 and 5548 of 1990, the Lahore High Court addressed critical issues related to the Payment of Wages Act, 1936, particularly concerning unauthorized deductions from employee wages. The petitioner, representing the Divisional Superintendent of Pakistan Railways, challenged decisions made by the Punjab Labour Appellate Tribunal and a Labour Court, asserting wrongful deductions from wages. The court examined the definitions and implications of wage deductions under sections 7 and 15 of the Payment of Wages Act, concluding that deductions must align with specified legal parameters. The court emphasized the need for clear jurisdictional boundaries regarding wage disputes and reinforced employee rights against arbitrary financial actions by employers. This case highlights the judiciary's role in safeguarding labor rights and ensuring compliance with established laws governing wage payments.... |
| 2004 SLD 3599, 2004 PLJ 1782 | W.P. No. 5150 of 2003 , decided on 27.02.2004 | This case revolves around the legality of actions taken by the Sales Tax Department under Section 40-A of the Sales Tax Act, 1990, which permits searches without a warrant under specific conditions. The petitioner, Magna Textile Mills, challenged the legality of a raid conducted on their premises where officials seized documents without proper authorization. The Lahore High Court found that the Assistant Collector was not present during the search, violating the legal requirements set forth in the Sales Tax Act. The Court underscored the necessity for government officials to comply with procedural laws to safeguard citizens' rights. The decision is significant for businesses and legal practitioners, reinforcing the need for adherence to lawful procedures in tax enforcement actions. Keywords such as 'Sales Tax Act', 'legal search procedures', and 'rights of citizens' are essential for understanding the implications of this ruling.... |
| 1988 SLD 828, 1988 PLC 60 | Kar-229 of 1984 , decided on 24.05.1987 | In the case of DIVISIONAL SUPERINTENDENT PAKISTAN RAILWAYS vs MUHAMMAD ASGHAR, the Labour Appellate Tribunal of Sindh addressed issues of procedural fairness and misconduct allegations under the Industrial Relations Ordinance, 1969. The respondent, a permanent employee, was accused of allowing improperly loaded fruit baskets, resulting in a train delay. The Tribunal found that the inquiry conducted was not fair, lacking specific details of charges against the respondent, and failing to adhere to legal requirements. The decision emphasized the importance of due process in disciplinary actions within employment law, reinforcing the rights of employees against arbitrary punishment. This case highlights the critical balance between organizational authority and employee rights, making it a significant reference point in labor law jurisprudence.... |
| 2013 SLD 777, 2013 CLC 1033 | Writ Petition No.12844 of 2011 , decided on 06.11.2012 | This case revolves around the application of the Punjab Pre-emption Act, 1991, particularly Section 13, which mandates specific details regarding Talbs in pre-emption cases. The Lahore High Court ruled on the inability of the petitioner to amend the plaint to include the date, time, and place of Talb-i-Muwathibat. The ruling clarified that such omissions are fatal and cannot be cured by subsequent amendments, underscoring the stringent requirements for pre-emption rights under the law. The court cited precedents, including Mian Pir Muhammad v. Faqir-Muhammad and Mst. Bashiran Begum v Nazar Hussain, to support its decision. The case highlights the necessity for petitioners to meticulously follow legal provisions to avoid dismissal of their claims. This precedent serves as a critical reminder of the judicial interpretation of pre-emption laws in Pakistan, providing insights for future litigants and legal practitioners in similar cases.... |
| 2004 SLD 704 = 2004 CLD 1577 | Regular First Appeals Nos.264 of 1998 and 108 of 1 , decided on 17.09.2003 | In the case of Regular First Appeals Nos.264 of 1998 and 108 of 1999, the Lahore High Court addressed critical issues regarding the interpretation of the Negotiable Instruments Act and the Banking Companies Recovery Act. The appellant, Muhammad Ajmal Khan, contested a decree for recovery issued against him due to default on financial accommodations provided by United Bank Limited for the purchase of vehicles. The court evaluated the claims regarding the legality of documents signed under duress and the implications of sections 20, 118, and 120 of the Negotiable Instruments Act. The decision emphasized the binding nature of signed documents and the limitations on raising new pleas at the appellate stage. The court dismissed both appeals while modifying the decree to ensure fair recovery based on the sale of the collateral vehicles. This case highlights the importance of understanding contractual obligations and the legal framework governing negotiable instruments in banking transactions... |
| 1994 SLD 1238 = 1994 CLC 525 | Writ Petition No. 12888 of 1993 , decided on 30.11.1993 | This case revolves around the custody and visitation rights of a minor under the Guardians and Wards Act (VIII of 1890). The Lahore High Court addressed a petition by Mst. Shamshad Parveen, who sought to visit her son, Nasir Iftikhar. The court found that allowing such visitation was not in the child's best interests, considering the mother's criminal past and the existing custody arrangements. The decision highlighted the importance of the child's welfare in custody disputes and reaffirmed previous rulings that favored the father’s custody. This case underscores the complexities of family law and the critical evaluation of parental fitness in determining custody and visitation rights. Keywords include custody of minors, visitation rights, Guardians and Wards Act, Lahore High Court, family law, and child welfare.... |
| 1980 SLD 614, (1980) 121 ITR 212 | S.J.C. Nos. 97, 98 AND 99 OF 1978 , decided on 13.11.1979 | In the landmark case of S.J.C. Nos. 97, 98, and 99 of 1978 heard by the Orissa High Court, the central issue revolved around the applicability of section 80HH of the Income-tax Act, 1961, to the construction activities undertaken by N.C. Budharaja and Company. The court examined whether the firms involved in constructing irrigation projects qualified as 'industrial undertakings' eligible for tax benefits. The Income-tax Appellate Tribunal had initially granted relief under section 80HH, which allows deductions for profits derived from newly established industrial units in backward areas. The Commissioner challenged this, arguing that the firms did not engage in manufacturing or producing articles. However, the High Court upheld the Tribunal's findings, ruling that the construction of a dam constituted industrial activity, thereby qualifying for the tax concession. This case underscores the legal interpretation of industrial undertakings in the context of taxation, particularly in suppo... |
| 2007 SLD 713, 2007 PLD 276 | Criminal Miscellaneous Nos. 2062-B and 2568-B of 2 , decided on 07.09.2006 | This case revolves around the application for bail by petitioners involved in a controversial exchange marriage under the custom known as 'Kala-Kali', which implicated them in a non-bailable offence under section 310-A of the Pakistan Penal Code. The Lahore High Court, presided over by Justice Muhammad Jehangir Arshad, ruled that the allegations were insufficient for denying bail, as the prosecution failed to lodge a formal FIR regarding the alleged abduction of Mst. Zubaida. The court underscored that the absence of the alleged abductee's testimony weakened the prosecution's case. The decision emphasized the legal principles surrounding bail in non-bailable offences, referencing notable precedents to support its ruling. The case highlights the intersection of customary practices and legal frameworks in Pakistan, particularly in matters of marriage and social justice. Legal professionals and advocates should note the implications of this ruling on future cases involving similar customs... |
| 2016 SLD 2810, 2016 PLC 220 | Revision Petition No. LHR-193 of 2014 , decided on 01.10.2015 | In this case, the Labour Appellate Tribunal of Punjab addressed a revision petition concerning a claim filed by Riasat Ali under the Payment of Wages Act, 1936. The employee sought payment of dues including gratuity, annual leave, and bonuses, which the employer contested, asserting that all payments had been fulfilled. The Tribunal examined the evidence presented, including documentary proof from both parties. It concluded that the employer had provided substantial evidence proving payment of all claimed amounts. The Tribunal set aside the previous decision of the Authority, which had dismissed the employee's claim, and ordered the reimbursement of the dues within a specified timeframe. This case highlights the importance of documentary evidence in employment disputes and reinforces the standards of proof required in wage-related claims.... |
| 2004 SLD 3433, 2004 PLJ 901 | Tax Reference No. 3 of 1993 , decided on 11.12.2004 | In the case of Mst. Rashida Begum versus the Income Tax Appellate Tribunal, the Lahore High Court addressed the classification of a property sale as a business transaction under the Income Tax Ordinance, 1979. The petitioner contested the tax authorities' stance that the sale of her share in Al-Rauf Hotel constituted trading activity, arguing it was an isolated transaction. The court examined the evidence of regular income from property sales and the petitioner's involvement in real estate. It determined that the nature of the transaction aligned with the petitioner's business activities, thereby affirming the tax assessment. The case highlights critical aspects of income tax law, including the interpretation of business versus isolated transactions, as well as procedural adherence in Tribunal hearings. This decision serves as a precedent for similar cases in tax law, emphasizing the importance of intention and evidence in determining the nature of property transactions.... |
| 1998 SLD 273 = 1998 PTD 2196 = (1996) 221 ITR 805 | Tax Cases Nos.1134, 1135 (References Nos.689 and 6 , decided on 10.01.1996 | In this significant case regarding the Wealth Tax Act, 1957, the Madras High Court addressed the issue of penalties for delayed filing of wealth tax returns. The case involved an individual, P. NAINAKHAN, who filed his returns for the assessment years 1974-75 and 1975-76 after the deadlines, despite having applied for extensions. The court highlighted the importance of the assessee's duty to demonstrate a reasonable cause for delays, which was not sufficiently established in this case. The ruling reaffirmed that ignorance of legal obligations does not exempt individuals from penalties, emphasizing the need for compliance with tax laws. This case serves as a crucial reference for taxpayers regarding the consequences of late filings and the strict interpretations of the law by the judiciary. Keywords such as 'Wealth Tax', 'penalty for delay', and 'legal compliance' are essential for understanding the implications of this ruling.... |
| 1983 SLD 677, (1983) 139 ITR 1055 | IT REFERENCE No. 241 OF 1973 | In the case of Commissioner of Income Tax v. Alpana Talkies, the Bombay High Court addressed the issue of ownership and depreciation claims under the Income-tax Act, 1961. The assessee, a film exhibitor, had taken a theatre on lease for 31 years and constructed a new theatre with the lessor's consent. The primary legal question was whether the assessee could be considered the owner of the new theatre for depreciation purposes. The court found that the lease agreement explicitly stated that any constructions would belong to the lessor only upon the lease's expiration. Thus, since the assessee constructed the new theatre, it was entitled to claim depreciation. This case highlights the importance of lease agreements and ownership rights in determining tax liabilities and depreciation claims, making it a significant reference for tax law practitioners and businesses involved in similar arrangements.... |
| 1958 SLD 323, (1958) 34 ITR 222 | IT REFERENCE No. 74 OF 1957 , decided on 19.03.1958 | In the case of Commissioner of Income Tax v. Robert J. Sas, the Bombay High Court addressed significant aspects of the Indian Income-tax Act regarding the limitations on reassessment notices. The court examined whether the Income-tax Officer was obligated to initiate proceedings under section 34 to tax deemed income as determined by an order under section 23A. The court ruled in favor of the assessees, affirming that the notice served was invalid due to its timing, which was beyond the four-year limit from the assessment year 1949-50. The ruling underscores the importance of timely notice issuance in tax assessments and clarifies that while section 23A does not impose a limitation period for its orders, it indirectly establishes a necessity for timely action to ensure that notices are valid. This case highlights vital procedural requirements in tax law, emphasizing the need for compliance with statutory timelines to uphold the integrity of tax assessments.... |
| 1989 SLD 2664 = (1989) 179 ITR 30 | D-2741 of 1960 , decided on 29.02.1972 | In the case of Commissioner of Income Tax v. C.J. Sheth, the Madras High Court addressed the issue of penalty under the Income-tax Act, 1961 for the assessment year 1959-60. The court found that the original assessment was completed on 12-8-1960, but the assessment was reopened to investigate spurious hundi loans. The assessee failed to substantiate the genuineness of these loans during both assessment and penalty proceedings. The court ruled that the Tribunal incorrectly applied the provisions of the repealed 1922 Act instead of the 1961 Act. With the reassessment completed on 29-2-1972, the court confirmed that the penalty under section 271(1)(c) was rightly imposed as the assessee did not provide evidence to refute the presumption of concealment. This case underscores the importance of the burden of proof on the taxpayer in penalty proceedings and the applicability of the relevant laws based on the date of assessment completion.... |
| 2007 SLD 843, 2007 CLC 409 | Revision Petition No.57 of 2002 , decided on 17.08.2006 | This case revolves around a revision petition related to the Civil Procedure Code (V of 1908). The petitioner, MUZAFFAR ALI, contested the lower courts' refusal to summon witnesses, who were crucial for his case. The Chief Court analyzed the procedural aspects and the rights of the petitioner to ensure a fair trial. The court emphasized that the law favors adjudication on merits and that technicalities should not impede justice. The decision highlights the importance of witness attendance in civil cases and the discretionary power of courts to convert petitions for the benefit of justice. This ruling is pertinent for legal professionals and stakeholders in civil litigation, showcasing the balance between procedural rules and the pursuit of justice.... |
| 1985 SLD 139, 1985 PTD 858 | Income-tax Appeals Nos. 20/KB of 1981-82 and 1516/ , decided on 28.03.1985 | The case revolves around the handling of entertainment duty collected by a cinema owner, who was also an appellant in this income tax matter. The Income Tax Appellate Tribunal analyzed whether the collected entertainment duty constituted trading receipts or liabilities. The tribunal found that the appellant had collected a total of Rs. 11,48,309 as entertainment duty but did not remit this amount to the provincial government. This led to a determination that such amounts were trading receipts, as the appellant had a legal obligation to collect and remit these funds. The tribunal's decision underscored the importance of distinguishing between liabilities and trading profits, ultimately concluding that the appellant must treat these funds as income for tax purposes, while still allowing for a deduction when paid to the authorities. This ruling is significant in clarifying the treatment of statutory fees and their implications for income tax assessments, highlighting the need for complian... |
| 1990 SLD 406, 1990 PLD 982 | Civil Appeal No.53 of 1980 , decided on 11.06.1990 | In the landmark case of Civil Appeal No.53 of 1980, the Supreme Court of Pakistan addressed critical issues surrounding inheritance rights under the Punjab Muslim Personal Law (Shariat) Application Act, 1948. The case revolved around the limited ownership rights of Mst. Sahib Jan, the daughter of the deceased Amir Khan, and her ability to transfer property through a gift deed to her son, Musa Khan. The court examined whether the collaterals of Amir Khan had the legal standing to contest the gift, as well as the applicability of the Punjab Muslim Personal Law in determining the rightful heirs. The judgment underscored the significance of customary law in inheritance matters, particularly regarding women's rights in property ownership. The court's decision reaffirmed the necessity of adhering to established customs when interpreting legal rights, showcasing the delicate balance between traditional practices and statutory law in Pakistan's legal landscape. This case serves as a pivotal re... |
| 1992 SLD 698, 1992 PLC 225 | SUK-106 of 1991 , decided on 10.08.1991 | The case involves a revision application regarding a complaint filed by a workman against an employer for disobeying orders of the Labour Court. The Labour Appellate Tribunal ruled that since the Labour Court had not yet taken cognizance of the case, the revision application was premature. The Tribunal clarified that the notice issued to the employer was not obligatory for appearance, and the employer could file a fresh application if the Labour Court decided to formally bring the case on record. This ruling emphasizes the importance of procedural correctness in industrial relations cases, particularly the necessity for cases to be formally recognized before revision applications can be entertained. Key terms include 'Industrial Relations Ordinance', 'Labour Court', and 'revision application', which are critical in understanding the context and legal framework of this case.... |
| 2003 SLD 3410, 2003 PLD 11 | Criminal Petition No. 24-Q of 2002 , decided on 24.10.2002 | The case revolves around the National Accountability Bureau Ordinance and highlights the legal principles surrounding plea bargaining in Pakistan. The Supreme Court examined the procedural fairness of the High Court's decision that accepted a plea bargain without affording the State Counsel adequate opportunity to respond. The case emphasizes the importance of legal representation and the rights of the parties involved in criminal proceedings. The ruling underscores the need for transparency and adherence to legal standards in plea negotiations, particularly in cases involving significant financial liabilities. The decision has broad implications for the accountability framework in Pakistan, particularly regarding the handling of appeals and the procedural rights of defendants. Keywords such as 'plea bargaining', 'National Accountability Bureau', 'Supreme Court of Pakistan', and 'legal representation' are essential for enhancing the SEO value of this case summary, ensuring it ranks wel... |
| 1981 SLD 89, 1981 PTD 223, (1981) 44 TAX 56 | Civil Appeals Nos. 2716 to 2718 of 1972 , decided on 04.05.1979 | In the landmark case of M. O. Devassia & Co. v. Commissioner of Income Tax, Kerala, the Supreme Court of India deliberated on the implications of the Income Tax Act, 1961, particularly Section 73, which governs the treatment of speculation losses. The case arose from three civil appeals concerning the assessment years 1964-65, 1965-66, and 1966-67, where the registered firm, M. O. Devassia & Co., contested the apportionment of losses among its partners and sought to carry forward these losses to offset future profits. The Supreme Court ultimately upheld the Tribunal's decision, affirming that speculation losses could not be carried forward by a registered firm for set-off against future profits unless specified under the provisions of the Act. This ruling is significant for tax practitioners and registered firms engaged in speculation, highlighting the legal intricacies of income tax laws in India and the importance of compliance with statutory provisions. The case reaffirms the princi... |
| 1958 SLD 365, 1958 PLD 516 | Civil Appeal No. 26 of 1958 , decided on 17.07.1958 | In the landmark case of Civil Appeal No. 26 of 1958, the Supreme Court of Pakistan addressed critical issues regarding the management and allocation of evacuee properties under the Pakistan (Administration of Evacuee Property) Ordinance, 1949. The appellants, Hamidullah and Abdul Majid Asi, contested a decision made by the High Court of West Pakistan, which had directed the continuation of management of the Capitol Cinema by Raj Khurshid Ahmad Khan. The Supreme Court held that the appellants, having participated in the auction for management rights of the cinema, had a legitimate claim to the property based on their entitlement to the surplus income. The Court clarified that the Rehabilitation Commissioner held the authority to appoint managers, which included the power to dismiss them if they acted contrary to the terms set forth in the governing laws. The decision reinforced the principle that the management of evacuee properties must be conducted transparently and in accordance with... |
| 2002 SLD 3038 = (2002) 259 ITR 97 | D-2741 of 2016 , decided on 31.03.1976 | This case revolves around the interpretation of the Gift-tax Act, specifically the definition of 'transfer of property' under section 2(xxiv). Anarkali Sarabhai, a beneficiary of a trust, exercised her power of appointment to transfer her life interest to four trusts that were not originally beneficiaries. The Gujarat High Court upheld the Tribunal's decision that this constituted a transfer of property subject to gift-tax. The ruling clarified that the taxable event was triggered by the exercise of the power of appointment, not the subsequent transfer of corpus. The decision is significant for understanding the implications of trust law and gift taxation, particularly regarding powers of appointment and the treatment of transfers under tax law. Legal practitioners should note the importance of how such powers can affect tax liabilities and the necessity to ensure compliance with tax regulations when dealing with trust assets.... |
| 1999 SLD 693, 1999 MLD 1022 | Criminal Appeal No.490/C of 1996 , decided on 10.12.1997 | The case revolves around Ghulam Haider's conviction for smuggling under the Customs Act, 1969. The Lahore High Court upheld the conviction, citing substantial evidence including the recovery of gold and the appellant's apprehension at the scene. The decision emphasized the challenges of witness testimony in cases involving organized smuggling, noting that the fear of reprisals often deters public witnesses from coming forward. The court found the police evidence credible and ruled that the absence of certain witnesses did not weaken the prosecution's case. The decision also referenced prior case law, reinforcing the legal principles applicable to smuggling offenses. This ruling serves as a critical reference for future cases involving evidence collection and witness reliability in smuggling and customs violations.... |
| 1983 SLD 1036 = (1983) 144 ITR 1 | MISC. CIVIL CASE No. 207 OF 1980 | This case revolves around the taxation of profits from the sale of a truck by the assessee, who had not received any depreciation on the asset in prior years. The Income Tax Officer had calculated a written down value lower than the sale price and sought to tax the difference under section 41(2) of the Income-tax Act, 1961. However, the Tribunal ruled in favor of the assessee, emphasizing that the burden of proof lies with the tax authorities to show that depreciation had been allowed previously. The case highlights the importance of maintaining accurate records and evidence in tax assessments. Keywords: Income-tax Act, depreciation, taxation, written down value, legal precedent, Tribunal decision, asset sale.... |
| 2022 SLD 367 = 2022 PCRLJ 159 | D-22, D-24 and D-25 of 2018 , decided on 28.04.2021 | This case revolves around serious criminal charges including murder and rape under the Penal Code, specifically sections 302(b) and 376. The appellants were previously convicted by the Trial Court and sentenced to death and life imprisonment. However, upon appeal, it was discovered that key evidence was not properly presented to the accused during their examination as per the Criminal Procedure Code. The Sindh High Court emphasized the importance of allowing the accused to respond to all evidence against them, leading to a remand for proper proceedings. This case highlights critical aspects of fair trial rights and procedural justice, ensuring that all parties receive a fair opportunity to present their case. Legal professionals must pay close attention to the procedural requirements mandated by law to prevent miscarriages of justice.... |
| 1984 SLD 904, 1984 SCMR 1339 | Civil Petition for Leave to Appeal No. 321/1976 , decided on 26.03.1983 | This case revolves around a dispute over the allotment of residential property and a godown under the Displaced Persons (Compensation and Rehabilitation) Act of 1958. The petitioner, claiming rights based on his father's allotment, faced challenges due to his father's past convictions for property grabbing. The Supreme Court's ruling emphasized the importance of established legal rights and the implications of prior judicial decisions on current claims. The case underscores the complexities of property rights in the context of rehabilitation laws and highlights the significance of maintaining records of judicial proceedings. Keywords include property rights, rehabilitation law, Supreme Court decisions, and legal representation.... |
| 2008 SLD 1873, 2008 SCMR 1507 | Civil Petition No.637-K of 2005 , decided on 30.09.2005 | In this significant case, the Supreme Court of Pakistan addressed the issue of employee rights and workplace misconduct under the Removal from Service (Special Powers) Ordinance, 2000. The case involved Miss Rashida Khatoon, who faced disciplinary action for allegedly breaching service discipline by directly addressing grievances to the Chairman of Pakistan Steel. The court determined that her actions were not prejudicial to good order or service discipline, as the language and intent of her correspondence were deemed appropriate. The ruling underscored the necessity for employees to communicate grievances without fear of penalties, marking an important precedent in labor rights and administrative justice. This case highlights the balance between maintaining discipline within organizations and ensuring that employees can voice their concerns, a topic that remains relevant in discussions about workplace ethics and employee rights.... |
| 2002 SLD 871, 2002 PCRLJ 159 | Criminal Revision No.93 of 1999 , decided on 24.10.2000 | This case revolves around a criminal revision petition filed against the order of the Sessions Judge/Special Judge, Mardan, concerning the release of the accused on bail under section 249 of the Criminal Procedure Code. The petitioners, Khawaja Muhammad, Inamullah, and Akbarullah, were involved in serious charges under the Penal Code, including murder and attempted murder. The prosecution initially faced challenges in presenting eyewitnesses due to their absconding status. However, the court noted that the prosecution could now present these witnesses, allowing the trial to resume from where it left off. This case highlights the procedural intricacies of criminal law, the role of bail in the justice system, and the rights of the accused during trial proceedings, making it a significant reference in the context of legal practice in Pakistan.... |
| 2012 SLD 1338, (2012) 105 TAX 517, 2012 PTD 144 | F.E. No.5/K of 2010 , decided on 31.03.2011 | In the case of Messrs Habib Qatar International Exchange Pak (Pvt.) Ltd. vs. Collector of Customs Sales Tax and Federal Excise, the Appellate Tribunal Inland Revenue ruled on the imposition of Federal Excise Duty on foreign commissions received by the appellant. The Tribunal found that the services were not rendered in Pakistan as the transactions were completed abroad, thus exempting the appellant from the Federal Excise Duty. The decision highlights the importance of jurisdiction and the applicability of tax laws based on the location of service provision. The ruling is significant for exchange companies and similar entities engaged in international transactions, emphasizing the legal framework governing such duties. This case is crucial for understanding Federal Excise regulations and their implications for businesses operating in the financial sector. The Tribunal's decision serves as a precedent for future cases involving foreign service transactions, offering guidance on the inte... |
| 1986 SLD 1744, (1986) 160 ITR 866 | D.B. IT REFERENCE No. 1 OF 1977 , decided on 05.08.1985 | In the case of Jayendra Singh v. Commissioner of Income Tax, the Rajasthan High Court addressed the issue of penalties for late filing of wealth-tax returns under the Wealth-tax Act, 1957. The court emphasized that penalties must be determined according to the law in force at the time of the due date for filing the return, which was June 30, 1966, in this instance. The court ruled that the amendments made to the law after this date could not be used to impose penalties retroactively. The case highlighted the importance of adhering to the legal provisions that were effective at the time of the alleged infraction, establishing a precedent for future cases regarding tax penalties. The ruling serves as a critical reference for tax practitioners and advocates in understanding the implications of timing in legal compliance and penalties. The decision reinforced the principle that tax liabilities and penalties should be assessed according to the law as it stood at the relevant time, ensuring ... |
| 1968 SLD 82, 1968 PCRLJ 384 | Criminal Miscellaneous No. 1875 of 1967 , decided on 15.12.1967 | In the case of Criminal Miscellaneous No. 1875 of 1967, the Lahore High Court addressed the jurisdictional authority of a Regional Controller who arrested a petitioner for trespassing in a restricted area of the Lahore Airport. The case revolved around the interpretation of the Conciliation Courts Ordinance, 1961, specifically sections 3(1) and 18, which delineate the jurisdiction of Conciliation Courts in relation to criminal cases. The court found that the Conciliation Courts Ordinance allowed for the Regional Controller to take cognizance of the offence committed, as it also covers instances where a magistrate independently acknowledges an offence. The decision emphasizes the boundaries of jurisdiction between standard criminal courts and specialized conciliation courts, highlighting the importance of understanding the legislative framework governing such cases. The ruling reinforced the principle that jurisdictional authority may extend beyond the typical confines set by procedural... |
| 1992 SLD 476, 1992 PTD 1040, (1991) 187 ITR 312 | Wealth-tax Applications Nos. 334 to 337 of 1989 , decided on 31.07.1990 | This case involves the examination of wealth tax applications filed by Mehmood Halim concerning the inclusion of specific properties in the net wealth for the assessment year 1976-77. The Allahabad High Court reviewed the decisions made by the Income-tax Appellate Tribunal and addressed various legal questions regarding the classification and valuation of assets under the Wealth Tax Act, 1957. Key issues included the Tribunal's determination of properties as vacant plots, the legality of their inclusion in the taxpayer's wealth, and the implications of remanding questions back to the Commissioner of Wealth-tax (Appeals) for further consideration. The court ultimately ruled on the necessity of adhering to statutory provisions and the need for proper assessment of property ownership and value. This case underscores the complexities of wealth tax law and the critical nature of accurate asset valuation in tax assessments.... |
| 2022 SLD 2010, 2022 PLJ 896 | Crl. A. No. 194235-J of 2018 , decided on 01.06.2020 | In the case of Riaz vs. State, the Lahore High Court examined the conviction of Riaz under Section 302(b) of the Pakistan Penal Code for the murder of Muhammad Ameen. The case raised significant legal questions regarding the reliability of witness testimonies, procedural integrity in the collection of evidence, and the burden of proof required in criminal cases. The court found that the witnesses were 'chance witnesses' with no credible basis for their accounts, and the prosecution failed to establish a clear motive for the crime. The judgment highlighted the importance of adhering to legal principles that protect the rights of the accused, particularly the principle of benefit of the doubt. This case serves as a crucial reference for future criminal proceedings, emphasizing the necessity for robust evidence and credible witness testimonies in securing convictions. It reflects the ongoing discourse on justice and legal integrity within Pakistan's judicial system, reinforcing the notion... |
| 2014 SLD 2524, 2014 YLR 1054 | Civil Appeal No. 353 of 2012 , decided on 06.02.2014 | In the case of Civil Appeal No. 353 of 2012 decided by the High Court of AJ&K, the court addressed significant issues regarding the jurisdiction of civil courts in correcting revenue records under the West Pakistan Land Revenue Act and the Specific Relief Act. The plaintiffs, MUHAMMAD HUSSAIN and others, sought a declaration for the correction of entries in the revenue records that adversely affected their ownership rights. The High Court upheld the trial court's decision, confirming that the civil court had the jurisdiction to hear the case and rectify the erroneous entries, as the plaintiffs were legitimate owners of half the disputed land. The court noted the importance of adhering to legal standards in maintaining accurate public records, highlighting that civil courts can intervene in cases of unlawful entries. This case is crucial for understanding the scope of civil court jurisdiction in property disputes and the enforcement of rights under land revenue laws. Keywords include: c... |
| 2003 SLD 624, 2003 SCMR 1341 | Civil Petition for Leave to Appeal No. 1054/L of 2 , decided on 02.05.2002 | This case revolves around the dispute regarding the encroachment of Khokhas (kiosks) by the Municipal Committee in front of the property owned by the plaintiffs, Mirza Ghulam Sarwar and others. The plaintiffs argued their right to use the frontage of their building was being violated by these illegal structures. The Supreme Court of Pakistan examined the rights of property owners adjacent to public roads, reaffirming that such owners have the right to seek relief from the court to protect their access to their properties. The court dismissed the Municipal Committee's justification for allowing the kiosks and noted that the actions of the committee not only hindered the plaintiffs' access but also affected public use of the road. The decision emphasizes the need for adherence to property rights and the rule of law, particularly concerning municipal regulations. This case is significant for property law, municipal administration, and public access rights.... |
| 1960 SLD 14, 1960 PTD 129 | Civil Appeal NO 281 of 1955 , decided on 08.05.1959 | The case of Commissioner of Income Tax, Bombay City II vs. Ranchhoddas Karsondas revolves around the interpretation of the Income Tax Act, 1922, particularly concerning the validity of voluntary income tax returns. The Supreme Court of India held that a return filed voluntarily, even if it shows income below the taxable limit, is considered a legitimate return. This case underscores the importance of allowing taxpayers to submit returns without the fear of subsequent reassessment notices when they have complied with the law. It highlights the legal framework regarding the timing and nature of income tax assessments, emphasizing the need for clarity in the procedures followed by tax authorities. Key terms include 'Income Tax Act', 'voluntary return', 'taxable income', and 'legal assessment procedures', which are crucial for understanding the implications of this ruling in the context of Indian tax law.... |
| 2020 SLD 2247, 2020 PLJ 969 | Crl. A. No. 736 of 2016 , decided on 09.01.2019 | In the case of Crl. A. No. 736 of 2016, the Lahore High Court addressed an appeal against the acquittal of Mazhar Khan in a serious criminal matter involving allegations of assault under the Pakistan Penal Code. The court thoroughly examined the evidence presented, particularly focusing on inconsistencies between witness testimonies and medical reports. The decision to acquit was based on several factors, including the lack of physical evidence at the crime scene and doubts about the reliability of the prosecution's witnesses. The legal principles governing appeals against acquittals were also discussed, reinforcing the notion that an acquittal carries a presumption of innocence that is difficult to overturn without compelling evidence. The court ultimately ruled that the trial court's judgment was justified and upheld the acquittal.... |
| 1989 SLD 558, 1989 SCMR 455, 1989 SLD 1114 | Civil Petition for Leave to Appeal No.565 of 1982 , decided on 03.08.1988 | In this case, the Supreme Court of Pakistan addressed key issues regarding civil procedure and the importance of raising pertinent arguments during trial. The petitioners, Muhammad Rafiq and Ahmad Nawaz, contested a decision from the Lahore High Court, which had dismissed their revision petition concerning a suit for permanent injunction. The court examined whether the petitioners had effectively raised their arguments regarding the authority of the vendor to alienate the disputed land. The court ruled that since these arguments were not included in the written statement, the petitioners had effectively abandoned their claims. This case highlights the critical nature of procedural rules in civil litigation, reinforcing the necessity for parties to be diligent in framing issues and presenting their arguments clearly.... |
| 1983 SLD 1702, 1983 PLC 714 | KAR-281 of 1982 , decided on 11.07.1982 | The case revolves around the grievance petition filed by Muhammad Ramzan against the termination of his services by Messrs Pakistan Paper Products Limited. The appellant claimed that the termination was unjust and sought redress under the applicable labor laws. However, the appeal was dismissed due to procedural deficiencies, including the failure to serve a timely grievance notice and lack of evidence to prove his status as a workman under the relevant ordinances. The decision highlights the importance of adhering to legal requirements in labor disputes and the implications of not providing sufficient evidence to support claims.... |
| 2014 SLD 2182, 2014 CLD 1436 | R.F.A. No.200 of 2009 , decided on 25.09.2013 | In the case of R.F.A. No.200 of 2009, the Lahore High Court addressed a dispute between Messrs PACE PESTICIDES (PVT.) LIMITED and SAUDI PAK COMMERCIAL BANK LIMITED regarding the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The case revolved around the legality of markup charges imposed by the bank beyond the expiry date of the finance facility. The court found that the bank's actions were not legally sustainable as they charged markup after the facility's expiration date of June 30, 2005. This judgment emphasizes the importance of adhering to the terms set forth in financing agreements, providing clarity on the rights of borrowers and the limitations on financial institutions. The decision serves as a precedent for future cases involving financial recoveries and the enforcement of contractual obligations, making it a significant point of reference in financial law. Keywords such as 'financial recovery', 'markup legality', and 'banking di... |
| 1998 SLD 726, 1998 SCMR 1363 | Civil Petition for Leave to Appeal No.77-Q of 1995 , decided on 17.06.1996 | In this landmark case before the Supreme Court of Pakistan, the petitioners, Shah Muhammad and others, contested their tenancy rights over a disputed parcel of land against Malik Abdul Rauf and others. The case revolved around historical land grants made by the British government to various Achekzai tribesmen, including the petitioners' predecessors. The core issue was whether the Revenue Court had jurisdiction to rule on the landlord-tenant relationship, which was central to the petitioners' claim. The Supreme Court's decision highlighted the jurisdictional authority of Revenue Courts under the Balochistan Tenancy Ordinance, ruling that the mere assertion of tenancy by the petitioners was insufficient to negate the established landlord-tenant relationship. The court's ruling emphasized the importance of legal processes in land disputes and affirmed the decisions made by the Revenue Courts and the High Court of Balochistan. This case underscores the challenges faced in tenancy rights d... |
| 2016 SLD 1028, 2016 PLD 570 | Civil Appeal No. 870 of 2014 , decided on 16.03.2016 | The case revolves around the inclusion of General (R) Pervez Musharraf's name on the Exit Control List (ECL) by the Federal Government, which was challenged in the Supreme Court of Pakistan. The Court examined the legality of the ECL placement and the implications of interim versus final orders in legal proceedings. The Supreme Court ruled that the interim order placing the respondent's name on the ECL had merged with the final order, thus losing its effect. The ruling highlighted the importance of protecting individual rights, particularly the fundamental right to freedom of movement as enshrined in the Constitution. The case sets a significant precedent regarding the treatment of interim orders in the context of final judgments, ensuring that arbitrary restrictions on movement are subject to legal scrutiny and justification. This decision underscores the necessity for the government to act within the bounds of the law and respect constitutional rights.... |
| 2002 SLD 2638 = (2002) 256 ITR 243 | D-2741 of 2016 , decided on 01.01.2002 | This case revolves around the interpretation of Section 145 of the Income-tax Act, 1961, and its implications on the method of accounting and the assessment of income. The primary issue was whether deficiencies in the books of account necessitate an automatic increase in reported income. The Rajasthan High Court upheld the Tribunal's findings, indicating that the Assessing Officer must base any income adjustments on substantial evidence rather than mere suspicion. The case also addressed Section 43B, clarifying that unpaid sales tax can be deductible if paid within the prescribed timeframe. This case highlights the importance of maintaining accurate records and adhering to statutory obligations, outlining the balance between tax compliance and fair assessment practices. Keywords: Income-tax Act, accounting methods, tax compliance, Assessing Officer, Tribunal findings, sales tax liability, statutory obligations.... |
| 2019 SLD 2758, 2019 PLJ 1703 | Crl. Appeal No. 137 of 2018 , decided on 11.10.2018 | This case revolves around the conviction of a petitioner for offenses related to the Electronic Transactions Ordinance, specifically for hacking a Facebook account and creating fake identities to harass the complainant. The ruling emphasizes the importance of established legal principles regarding the suspension of sentences, particularly the time frame within which appeals must be decided. The court highlighted that the conviction was recent, and the necessary conditions for suspension were not met. The case has broader implications for online harassment laws and the enforcement of digital privacy rights, aligning with current discussions on cyber laws and electronic transactions. Legal professionals and advocates are encouraged to stay informed about such rulings as they shape the landscape of digital crime and victim protection.... |
| 1987 SLD 681, 1987 SCMR 1756 | Civil Petition for Leave to Appeal No.4-Q of 1987 , decided on 12.04.1987 | In the case of Civil Petition for Leave to Appeal No.4-Q of 1987, the Supreme Court of Pakistan addressed the issue of a time-barred petition under the Limitation Act of 1908. The court found that the petitioners had submitted their appeal 258 days late without providing any valid justification for the delay. The judges, including ABDUL KADIR SHAIKH, S.A. NUSRAT, and ZAFFAR HUSSAIN MIRZA, concluded that the lack of a reasonable ground for the delay warranted the dismissal of the petition. The ruling emphasized the importance of adhering to the time limits set forth by law, reinforcing the principle that timely submissions are critical in legal proceedings. This case serves as a significant reminder for petitioners regarding the necessity of timely filing and the stringent standards for justifying delays, which can ultimately determine the outcome of their appeals. The court's decision aligns with the provisions of the Limitation Act and highlights the legal framework governing such pet... |
| 2024 SLD 3995, 2024 PLJ 80 | W.P. No. 24916 of 2020 , decided on 19.02.2024 | In the case of W.P. No. 24916 of 2020, JS Bank Limited petitioned the Lahore High Court against the Banking Mohtasib's decision that mandated the bank to credit Rs. 200,000/- to a complainant who alleged that her deposit was not credited. The case highlighted essential legal principles such as the validity of deposits made to bank officials and the vicarious liability of banks for employees' fraudulent actions. The court reiterated that the bank's internal procedures for deposit slips do not absolve it of responsibility to its customers, particularly when the customer is illiterate. The decision reinforces the need for banks to ensure their employees adhere to fiduciary duties and protect customers' interests. The court found the Banking Mohtasib's findings to be sound, leading to the dismissal of the bank's petition, which was deemed to lack merit. This ruling underscores the importance of customer protection and accountability in the banking sector.... |
| 1999 SLD 727, 1999 SCMR 1313 | Civil Petition No. 982-L of 1998 , decided on 09.07.1998 | In this pivotal case, the Supreme Court of Pakistan examined the intricacies of optional retirement under the Service Tribunals Act, 1973. The case arose when a civil servant, after receiving approval for optional retirement due to medical reasons, sought to retract that decision to benefit from a government scheme. The Service Tribunal's ruling favored the civil servant's reinstatement, prompting the bank to appeal. The Supreme Court's decision to grant leave to appeal reflected its commitment to scrutinizing the fairness of the tribunal's actions in light of the legal framework governing employment and retirement benefits. This case underscores the judicial system's role in ensuring that employment laws and rights are upheld, highlighting key issues such as voluntary retirement, entitlement to benefits, and the legal obligations of employers. Keywords: Service Tribunals Act, optional retirement, reinstatement, employment rights, judicial review.... |
| 2013 SLD 1824, 2013 PLC 391 | Writ Petitions Nos.612 of 2010, 2932 of 2011, 3050 , decided on 24.11.2011 | This case revolves around the constitutional petitions filed by various civil servants challenging their repatriation from deputation to their parent departments. The Islamabad High Court, presided by Chief Justice Iqbal Hameed-ur-Rahman, addressed multiple petitions that arose from common questions of law and facts, focusing particularly on the rights of civil servants under the wedlock policy and the provisions of the Civil Establishment Code. The court concluded that there is no absolute right for deputationists to remain indefinitely in their positions and that discretion lies with the competent authority regarding their repatriation. The decision highlights key constitutional provisions and the interpretation of civil service regulations, emphasizing that while the wedlock policy aims to alleviate socio-economic issues faced by married civil servants, it does not guarantee permanent absorption. This ruling sets a precedent in interpreting the terms of service for civil servants an... |
| 1973 SLD 672, (1973) 92 ITR 587 | IT REFERENCE No. 592 OF 1968 , decided on 23.12.1971 | This case involves the interpretation of sections 271 and 275 of the Income-tax Act, 1961 concerning the imposition of penalties for concealment of income. The Allahabad High Court examined whether the Income-tax Officer (ITO) could validly commence penalty proceedings after the assessment had concluded. The case arose when the ITO imposed a penalty on Bankey Lal Hira Lal for concealing income represented by cash credit entries. The tribunal initially struck down the penalty, arguing that proceedings were not initiated during the assessment phase. However, the High Court clarified that as long as the ITO had recorded satisfaction regarding the concealment during the assessment, the penalty proceedings could be validly initiated post-assessment. This decision underscores the importance of the ITO's satisfaction and highlights the procedural nuances of penalty imposition under the Income-tax Act. The ruling serves as a precedent for future cases involving similar legal questions, reinfor... |
| 2023 SLD 500, 2023 PCRLJ 462 | Criminal Appeal No. S-271 of 2019 , decided on 02.04.2021 | This case involves a criminal appeal filed by Ameer Bux against the State, heard by the Sindh High Court. The appeal was a significant examination of legal principles pertaining to criminal justice and procedural fairness. The court's decision emphasized the importance of adhering to established legal protocols and safeguarding the rights of individuals accused in criminal proceedings. The case is pertinent for legal practitioners, scholars, and students interested in criminal law, as it underscores the judiciary's role in maintaining justice and accountability. The ruling not only impacts the parties involved but also serves as a reference point for future cases addressing similar legal issues.... |
| 2011 SLD 1190, 2011 YLR 1401 | Writ Petition No. 5659 of 2010 , decided on 29.04.2010 | In this case, the Lahore High Court dealt with a constitutional petition concerning allegations of cheating and forgery under the Pakistan Penal Code. The petitioner, Allah Ditta, sought to quash an F.I.R. alleging that he and his co-accused had forged a sale agreement. The court emphasized the necessity of police investigation for factual controversies and highlighted that civil and criminal cases could proceed simultaneously. The ruling underscores the importance of due process in allegations of forgery and the legal boundaries concerning the lodging of F.I.R.s, particularly in the context of ongoing civil disputes. This case exemplifies the intersection of criminal law and civil litigation within the Pakistani legal framework, reinforcing the judiciary's role in ensuring fair legal proceedings.... |
| 2010 SLD 328, 2010 PLD 249 | Writ Petition No. 226-R of 2009 , decided on 21.01.2010 | In this significant case, the Lahore High Court addressed the jurisdiction of the Chief Settlement Commissioner following the repeal of the evacuee laws in 1975. The petitioners, having purchased property in 1969, faced challenges from the respondents alleging fraudulent transfer. The court determined that the Chief Settlement Commissioner had no authority to reassess past transfers, emphasizing the importance of protecting property rights and the principle of finality in legal transactions. This case underscores the legal implications of property laws in Pakistan and the necessity for clear jurisdictional boundaries in administrative decisions. Keywords: Evacuee Property, Legal Jurisdiction, Property Rights, Lahore High Court, Fraudulent Transactions, 1975 Repeal, Legal Precedents.... |
| 1988 SLD 635, 1988 PLC 374 | WCK-9 of 1986 , decided on 16.09.1987 | This case revolves around the principles of diligence and responsibility in legal proceedings, particularly in the context of the Workmen's Compensation Act. The Labour Appellate Tribunal of Sindh dealt with an appeal from the Cotton Export Corporation of Pakistan regarding an order from the Commissioner for Workmen's Compensation. The case highlighted the importance of parties being present in their legal matters, as the appeal was dismissed due to non-prosecution when neither the Advocate nor any representative appeared. The Tribunal underscored that the absence of legal counsel does not absolve a party from the responsibility of pursuing their case. The appeal arose from a claim made by a worker, Muhammad Hussain, who sustained injuries while working for a contractor associated with the Corporation. The Tribunal's decision reinforced the need for parties to remain vigilant in legal proceedings, ensuring that their rights are actively represented. This case serves as a critical remin... |
| 1993 SLD 617, 1993 SCMR 662 | Civil Appeal No.1277 of 1990 , decided on 04.03.1993 | In the case of Civil Appeal No.1277 of 1990, the Supreme Court of Pakistan addressed significant issues related to the Civil Procedure Code, particularly section 12(2) concerning fraud and misrepresentation in judicial proceedings. The case emerged from a dispute over a plot in Bahawalpur, where allegations were raised that the auction process was tainted with fraud, including claims that the plot was reserved for a school and that proper procedures were not followed. The Supreme Court upheld the High Court's ruling, which accepted an application from individuals not originally party to the suit, allowing them to challenge a decree obtained through potentially fraudulent means. This case underscores the importance of procedural justice and the rights of individuals to seek remedies against unjust legal decisions, particularly when fraud is alleged. It illustrates the evolving interpretation of legal provisions to ensure that justice is accessible, even to those not initially involved i... |
| 1988 SLD 2421, 1988 SCMR 1068 | Petition for Leave to Appeal No. 369 of 1987 , decided on 30.03.1988 | This case revolves around the Supreme Court of Pakistan's decision regarding the appeal filed by the State against a Lahore High Court ruling that had reduced the death sentence of Gulzar Masih to life imprisonment. The High Court's decision was based on the circumstances of the case, which involved questions of family honour. The Supreme Court upheld this reduction, affirming that the respondent deserved a lesser sentence due to the specific context of the crime. The ruling underscores the significance of family honour in legal considerations and the judiciary's discretion in sentencing. This case serves as a critical reference point for future legal proceedings involving similar issues of honour and crime. Keywords: Supreme Court, Lahore High Court, family honour, legal precedent, sentencing guidelines.... |
| 1992 SLD 776, 1992 CLC 1028 | High Court Appeal No. i6 of 1987 , decided on 18.11.1991 | This case revolves around the conflict between The Burmah Oil PLC and Pakistan State Oil Company Limited regarding the transfer of shares and the associated contractual obligations under the Participants Agreement. The Sindh High Court deliberated on the assignability of contract benefits in equity, weighing the needs of both parties. The decision emphasized the importance of maintaining control over share transfers among the foreign oil companies involved, adhering to the stipulations of their agreement. The ruling highlighted key principles of contract law and procedural fairness in the context of temporary injunctions, establishing a precedent for similar cases in the future. The balance of convenience favored the plaintiffs, reinforcing the notion that contractual rights are enforceable and can be protected through equitable remedies. This ruling is significant for stakeholders in the oil and gas sector, especially concerning corporate governance and shareholding rights.... |
| 2014 SLD 1896, (2014) 367 ITR 365 | IT Appeal No. 496 of 2012 , decided on 01.09.2014 | The case involves an appeal concerning the interpretation of section 2(22)(e) of the Income Tax Act, specifically regarding deemed dividends. The Bombay High Court reviewed the Income Tax Appellate Tribunal's decision, which had allowed the appeal of Vir Vikram Vaid against the Commissioner of Income Tax's assessment that deemed certain expenditures as dividends. The court emphasized that the legal definition of dividends, as it pertains to shareholder benefits, does not extend to enhancements in property value due to company expenditures. The ruling reinforces the importance of distinguishing between personal benefits and corporate expenditures, especially in the context of taxation. The decision is significant for taxpayers and legal practitioners dealing with corporate finance and tax implications, as it clarifies the boundaries of deemed dividends under the Income Tax Act.... |
| 1956 SLD 62, 1956 PLD 214 | Second Appeal ho..10 of 1955 , decided on 03.01.1956 | The case revolves around the legal principles governing pre-emption suits under the Suits Valuation Act of 1887. The Lahore High Court's decision highlights the significance of jurisdictional objections and the necessity for parties to raise such issues at the earliest opportunity. In this instance, the plaintiff's claim for pre-emption was initially upheld by the trial court but later challenged on jurisdictional grounds by the defendant. The appellate court's ruling underscored that objections regarding the court's jurisdiction could not be entertained post-hearing unless raised in a timely manner. This case serves as a crucial precedent in understanding the procedural aspects of civil litigation, particularly in relation to jurisdictional authority and the valuation of suits. Legal practitioners should note the implications of this ruling when dealing with similar pre-emption claims and the necessity for precise adherence to procedural requirements to avoid adverse outcomes.... |
| 2002 SLD 1915, 2002 CLC 1017 | Writ Petition No. 12324 of 2001 , decided on 25.10.2001 | In the case of Khalid Bashir Bhatti vs. Pakistan Sports Board, the Lahore High Court addressed significant issues related to constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The petitioner challenged the establishment of an Ad hoc Committee by the Pakistan Sports Board, claiming that it had been constituted without following the requisite procedures outlined in the Sports (Development and Control) Ordinance and Pakistan Sports Board Rules. The court emphasized the principles of waiver and estoppel, noting that the petitioner had participated in elections conducted by the disputed committee, which led to the dismissal of the petition. This case underscores the importance of timely objections in legal proceedings and the implications of acquiescence in administrative actions. The decision also reflects the court's commitment to ensuring that procedural norms are upheld within the realms of sports governance and administrative law.... |
| 2013 SLD 1080, 2013 CLD 68 | Judicial Miscellaneous Application No.46 of 2011 , decided on 17.05.2012 | This case involves the sanctioning of a scheme of arrangement between two companies, ICI Pakistan Limited and Akzo Nobel Pakistan Limited, under the Companies Ordinance, 1984. The arrangement seeks to separate the Paints Undertaking of ICI Pakistan and transfer it to Akzo Nobel, facilitating better management and growth of the Paints Business. The case highlights the court's role in ensuring that such schemes are in the interest of the companies as a whole and that all necessary legal procedures are followed. The court's decision underscores the importance of compliance with statutory requirements in corporate restructuring, as well as the protection of shareholders' and creditors' interests. The ruling is significant for companies considering similar arrangements, as it sets a precedent for the judicial scrutiny of such schemes and the conditions under which they may be approved.... |
| 1980 SLD 481, 1980 PLD 286 | D-2741 of 2016 , decided on 30.01.1980 | In the case of QURESHI Brothers vs. KHAIRPUR TEXTILE MILLS LTD., the Supreme Court of Pakistan addressed complex issues surrounding the Limitation Act and the existence of a mutual, open, and current account between two business entities. The court's decision hinged on the interpretation of Article 85 of the Limitation Act, which pertains to mutual accounts. The court found that the appellant, QURESHI Brothers, acted both as a commission agent and a dealer for the respondent, KHAIRPUR TEXTILE MILLS LTD., leading to a scenario where both parties had reciprocal demands against each other. The court emphasized that the relationship between the parties was characterized by a continuous flow of transactions that established mutual obligations. The ruling highlighted the importance of maintaining accurate records and the implications of such records on the rights and obligations of the parties involved. Ultimately, the court dismissed the appeal, confirming that the respondent's suit was fil... |
| 2023 MLD 989, 2023 SLD 1746 | Civil Transfer Application No. S-17 of 2021 , decided on 06.09.2021 | In the case of Waseem Akram vs. Mst. Asma, the Sindh High Court addressed a civil transfer application under the Family Courts Act, 1964. The applicant, Waseem Akram, sought to transfer a maintenance suit filed against him by his wife, Mst. Asma, from Sehwan to Kotri, arguing that it was inconvenient for him to appear in Sehwan. The court ruled in favor of the respondent, emphasizing the importance of the wife's convenience in family law disputes. The judgment underscored that maintenance suits should not be transferred at the defendant's whim, reinforcing the principle that the welfare of the wife must be prioritized. The court dismissed the transfer application, stating that the applicant's previous claims of unfair treatment were unfounded. This decision serves as a critical precedent in family law, reiterating the need to protect the rights and convenience of women in legal proceedings related to family matters.... |
| 2004 SLD 3090, (2004) 271 ITR 545 | D.B. IT REFERENCE No. 33 OF 1998 , decided on 01.08.2003 | In the case of Commissioner of Income Tax v. G.B.H. Exporters, the Rajasthan High Court addressed significant issues regarding the interpretation of the Income-tax Act, particularly sections related to penalties for concealment of income and the authority of the Tribunal versus the High Court. The case arose from a search operation that led to a penalty under section 271(1)(c) being imposed on the assessee. The Tribunal found that the surrender of income by a partner during a subsequent search should afford the firm immunity from penalties. The High Court ultimately determined that it would not answer the questions posed by the Tribunal as they were purely academic and would not affect the outcome of the case. This decision underscores the importance of resolving substantial legal controversies rather than engaging in academic discussions, especially in a judicial system already burdened with pending cases. The ruling reflects the court's commitment to judicial efficiency and the prope... |
| 1993 SLD 1222, 1993 PLD 801 | Crl. Misc. No. 2328-B of 1992 , decided on 14.07.1993 | In the case of Abdul Rashid alias Shida Gadi vs. The State, the Lahore High Court dealt with the critical issue of bail cancellation under the Criminal Procedure Code and Penal Code. The petitioner sought pre-arrest bail in relation to serious charges including possession of illegal firearms and causing injuries during a violent altercation. The court scrutinized the circumstances under which the original bail was granted, determining that the Special Court had not properly assessed the risks posed by the accused, who had a history of involvement in criminal activities. The judgment emphasized the importance of maintaining public safety and the judiciary's duty to prevent individuals who pose a danger from being released on bail. The ruling serves as a significant precedent in the interpretation of bail provisions, particularly concerning individuals accused of violent crimes. This case highlights the balance between individual rights and societal safety, making it a landmark decision ... |
| 2017 SLD 1306, 2017 PLD 559 | D-1111 of 2017 , decided on 03.04.2017 | In the case of Saifanuzzaman Khan vs. Federation of Pakistan, the Sindh High Court addressed a constitutional petition challenging the acquisition of 51% shares of Invest and Finance Securities Limited by EFG Hermes, a foreign entity. The petitioner, an investigative journalist, claimed that the transaction was detrimental to public interest and violated the Foreign Exchange Regulation Act, 1947. This case highlights the tension between private transactions and public interest litigation, particularly in terms of the right to information and the judicial oversight of private corporate dealings. The court ultimately ruled that the petition lacked merit, reinforcing the principle that not all private transactions warrant scrutiny under public interest claims. This decision is significant for understanding the boundaries of public interest litigation and the rights of citizens to question corporate actions. Keywords: public interest litigation, right to information, constitutional petitio... |
| 2001 SLD 1521, 2001 PLC 32 | Appeal No.LHR.594 of 1993 , decided on 07.07.2000 | In this landmark case, Riasat Ali, a Naib Qasid, challenged his dismissal from service on the grounds of an alleged misstatement of age. The Labour Court found his dismissal to be unjust, as he was not given a show cause notice or an opportunity to defend himself. The case highlights the importance of due process in employment law, particularly for lower-paid workers. The Labour Appellate Tribunal further reinforced the notion that all employees, regardless of their designation, have the right to invoke labor laws for fair treatment. The decision emphasizes that labor laws should protect even those in lower ranks from arbitrary actions by employers, thus ensuring justice in the workplace. Key keywords for this case include 'employment law', 'dismissal', 'reinstatement', 'labor rights', and 'due process', which are trending and relevant in current legal discussions.... |
| 2005 SLD 1204, 2005 CLC 603 | F.A.O. No.291 of 2004 , decided on 09.02.2005 | This case revolves around the principles of pre-emption as dictated by the Punjab Pre-emption Act, 1991. It discusses the requirements for a plaintiff in a pre-emption suit to claim the whole property when exercising their right of pre-emption. The Lahore High Court's decision emphasizes that a plaintiff cannot selectively claim parts of a property and must pursue the whole property to avoid the principle of partial pre-emption. The judgment was significant in clarifying the interpretation of sections 19 and 20 of the Punjab Pre-emption Act, aligning it with Islamic principles and ensuring that plaintiffs are not unjustly restricted in their claims. The case also underscores the importance of court procedures and timely decisions in pre-emption cases.... |
| 2000 SLD 1578, 2000 PTD 268 | M.A. (R) Nos. 15(IB) and 16(113) of 1999-2000 in W , decided on 02.10.1999 | This case revolves around the Wealth Tax Act, 1963, where the Income Tax Appellate Tribunal examined two miscellaneous applications filed by the assessee for rectification of previous orders. The Tribunal analyzed the legal framework governing appeals and rectification under the Wealth Tax Act and the Income Tax Ordinance. The case highlighted the procedural aspects of tax law, especially regarding the limitations on filing multiple rectification applications on the same grounds. The Tribunal emphasized the importance of finality in tax adjudications and the legal principles surrounding the rectification of mistakes. The decision underscored the necessity for clarity in Taxation Law and reinforced that repeated applications for rectification without new grounds are not valid.... |
| 1990 SLD 1598, 1990 PLC 15 | Writ Petition No. 2120 of 1988 , decided on 26.09.1988 | In this significant case decided by the Lahore High Court, the petitioner, Ghulam Nabi Alvi, challenged his dismissal from the Town Committee, Jamke Cheema, on grounds of being condemned unheard. The court emphasized the importance of conducting a proper inquiry before dismissing an employee and ruled that the dismissal order was issued by the Vice-Chairman, who lacked the authority to do so. The judgment underlined the necessity of due process in administrative actions and reinforced the legal principles surrounding employment rights. This case serves as a critical reference for future employment law matters, particularly regarding the procedural safeguards that must be upheld in disciplinary actions against public servants. Keywords like 'employment rights', 'due process', 'administrative law', and 'public service dismissal' are essential for understanding the implications of this ruling and its relevance in contemporary legal discussions.... |
| 1986 SLD 1105, 1986 PLD 118 | Criminal Appeal No.-71 of 1985 , decided on 12.11.1985 | This case revolves around the appeal filed by Dr. Behram Khan against the decision of the Baluchistan High Court regarding the bail granted to Nasir Ahmed Bacha in a murder case. The Supreme Court of Pakistan examined the legal principles surrounding bail under the Criminal Procedure Code, specifically section 497, and the implications of the High Court's observations on the ongoing trial. The Court asserted that the trial forum must independently assess the evidence without bias from previous bail decisions. This case highlights the critical balance between the rights of the accused and the integrity of the judicial process, emphasizing the need for a fair trial based on the merits of the case. Key legal concepts discussed include the procedural requirements for bail, the significance of witness testimonies, and the standards for determining the likelihood of guilt based on available evidence. This ruling serves as a precedent for future cases involving bail and emphasizes the importa... |
| 2001 SLD 1973, 2001 PLC 875 | Civil Petition No. 12-K of 2000 , decided on 21.08.2000 | This case revolves around the employment dispute between Aurangzeb and the Dr. Burjor Ankalseria Nursing Home, a charitable trust. The Supreme Court of Pakistan addressed the legality of the reversion of the petitioner from a Male Nurse Aid to Ward Boy, emphasizing the principles of master and servant relationships in contractual employment. The Court reaffirmed that where an employment relationship is based on a freely entered contract, the principles of master and servant apply unless statutory rules intervene. The Court also highlighted that the petitioner sought a declaration that the reversion was illegal, but such a suit was not maintainable under the Specific Relief Act. The decision underscores the importance of qualifications in employment roles and the contractual nature of employment agreements. The ruling serves as a precedent for similar employment disputes, emphasizing the necessity for clarity on qualifications in job roles and the legal framework governing employment re... |
| 1978 SLD 854 = (1978) 115 ITR 423 | SUIT No. 1728 OF 1960 , decided on 08.02.1978 | In the case of Maina Debi Goenka vs. Union of India, the Calcutta High Court addressed the complexities surrounding tax liabilities of legal representatives under the Income-tax Act, 1961. The plaintiff contended that the funds in question, amounting to Rs. 94,631.92, were rightfully hers, as they were deposited into the account of her deceased husband, Keshab Prasad Goenka, after the death of Gouri Shankar Goenka. The court examined the legal definitions and implications of 'assessee' and 'legal representative' in tax law, ultimately ruling in favor of the plaintiff. The decision highlighted the importance of evidentiary support in establishing ownership of assets, particularly in tax recovery cases, and underscored the rights of third parties who are not directly involved in assessments but whose property is affected by tax claims. This ruling serves as a significant precedent in tax law, reinforcing the principle that legal representatives are liable only for the extent of the prope... |
| 2016 SLD 56, (2016) 113 TAX 12, 2016 PTD 609 | Review Petition No. 05/2011 and Complaint No. 315/ , decided on 01.10.2015 | This case revolves around the import of yellow sulphur clay by M/S Al-Hamra Trading Company, which faced scrutiny for mis-declaring the goods' description and value. The Federal Tax Ombudsman reviewed various sections of the Customs Act, 1969, and related ordinances, ultimately confirming the Deputy Collector's actions as lawful and justified. The case highlights the critical importance of compliance with customs regulations to prevent tax evasion. It emphasizes the protection afforded to tax officials acting in good faith, and the necessity of rigorous adherence to legal standards in customs operations. The Ombudsman’s findings serve as a reminder of the balance between enforcing tax laws and ensuring fair treatment of importers. This case is significant for stakeholders in customs and trade, as it delineates the legal framework governing customs operations in Pakistan, and underscores the accountability measures in place to combat fiscal fraud.... |
| 1981 SLD 2069, 1981 PLC 151 | Appeal No. 6/876 of 1977 , decided on 05.09.1979 | In this case, Muhammad Ayyaz, an Assistant Sub-Inspector, faced disciplinary action leading to his reversion to a lower rank. The inquiry conducted against him concluded that the charges of illegal gratification were unproven. Despite being reverted, the higher authorities influenced the decision-making process. Ultimately, the appellate authority reinstated Ayyaz in his original rank, demonstrating the necessity of upholding justice and due process in civil service disciplinary actions. Key themes include the integrity of inquiry processes, the impact of hierarchical influence in law enforcement, and the protection of civil service members' rights. This case underscores the relevance of legal frameworks like the Punjab Service Tribunals Act in ensuring accountability and fairness within public service. The ruling serves as a precedent for similar cases, emphasizing the need for transparency and adherence to legal standards in disciplinary proceedings.... |
| 1992 SLD 646 = 1992 PLC 95 | Writ Petition No. 3531 of 1990 , decided on 25.11.1990 | This case revolves around the proforma promotion of a civil servant, Ch. Yar Muhammad Durraiana, challenging the Government of Punjab's actions in failing to comply with constitutional mandates regarding civil service promotions. The Lahore High Court scrutinized the procedural lapses in handling the promotion case, emphasizing the need for adherence to established guidelines under the Constitution of Pakistan and relevant civil service regulations. The court's decision underlines the significance of upholding the rights of civil servants to fair consideration for promotions, thereby reinforcing legal accountability within the civil service framework. This case is pivotal in understanding the legal landscape surrounding civil service promotions in Pakistan and sheds light on the judicial interpretations of the Constitution and civil service rules.... |
| 1994 SLD 595 = 1994 PLC 219 | Appeals Nos. KAR-52, KAR-53 and KAR-54 of 1992 , decided on 18.11.1993 | This case revolves around the wrongful termination of employees at the Rice Export Corporation of Pakistan. The Labour Appellate Tribunal found that the terminations were conducted without following proper procedures outlined in the West Pakistan Industrial and Commercial Employment Ordinance. The employees were not given any prior notice or reasons for their dismissal, violating their rights as stipulated in the Standing Orders. The court emphasized the necessity of adhering to legal frameworks in employment matters. This ruling serves as a critical reminder for employers to respect due process in termination cases, ensuring compliance with established laws to avoid legal repercussions. The case reflects ongoing challenges in labor rights and the importance of legal representation in disputes involving employment termination.... |
| 2016 SLD 1952, 2016 IHC | W.P.No. 783 of 2016 , decided on 07.03.2016 | The case revolves around the dismissal of a writ petition by the Islamabad High Court concerning the auction of two properties owned jointly by the heirs of Ch. Noor Muhammad. The petitioners contested the Civil Judge's order that directed the auction of the properties due to their indivisible nature. The court highlighted the rights of the sisters in the inheritance and allowed for an open auction, which is a crucial aspect of property disputes under the Partition Act, 1893. The ruling emphasizes the legal framework governing property division, co-ownership rights, and the importance of conducting auctions fairly among all heirs. The decision reinforces the legal principle that co-owners are permitted to bid for their properties in auction settings, ensuring equitable treatment of all heirs involved in the partition process.... |
| 1966 SLD 307 = (1966) 62 ITR 304 | IT REFERENCE No. 270 OF 1963 , decided on 18.11.1965 | In the case of Dwarka Nath v. Commissioner of Wealth Tax, the Allahabad High Court addressed a critical issue regarding the assessment of wealth for a Hindu Undivided Family under the Wealth-tax Act of 1957. The case focused on the valuation date of November 8, 1958, when a sum of Rs. 3 lakhs was partitioned among various coparceners of the HUF. The court held that the net wealth must be assessed at the last moment of the valuation date, rejecting the argument that the wealth should be considered based on its first moment. This ruling reinforced the understanding of how wealth is defined and assessed in the context of Hindu law, particularly in cases involving partial partitions. The court's decision highlighted the importance of timing in asset ownership and the necessity of adhering to the principles of tax law that favor taxpayers, ensuring clarity in the assessment process. This judgement is significant for legal practitioners and taxpayers alike, as it clarifies the interpretation... |
| 1995 SLD 107, 1995 PTD 1403, (1995) 71 TAX 1 | I.TA. No. 171(PB) of 1993-94 , decided on 21.11.1994 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, specifically regarding the Self-Assessment Scheme and the criteria for selecting cases for audit. The Appellate Tribunal Inland Revenue examined whether the selection of the appellant's case for audit was justified based on 'definite information' as required by the law. The key issue was whether the information derived from an advertisement constituted sufficient grounds for suspicion of gross understatement of income. The Tribunal ruled that while the advertisement was informative, it did not directly connect to the declared income, thus failing to meet the threshold for audit selection. This case highlights the balance between taxpayer rights and revenue authority powers, emphasizing the necessity for concrete evidence before initiating audit procedures. Keywords include 'Income Tax Ordinance', 'Self-Assessment Scheme', 'audit selection', 'definite information', and 'gross understatement of income'.... |
| 2007 SLD 1017 = (2007) 288 ITR 85 | ... | |
| 1983 SLD 426, 1983 PLD 291 | Criminal Appeal No. Q-1 of 1981 , decided on 10.02.1983 | This case revolves around the principles of legal representation and the rights of the accused during a criminal trial. The Supreme Court of Pakistan addressed significant issues regarding the authority of advocates to represent defendants in court. The accused, who had been conducting his own defense, challenged the legitimacy of two advocates appointed by the court without his consent. The court ruled that the lack of authority of these advocates invalidated their representations and any evidence presented without cross-examination. The ruling emphasized the fundamental right of the accused to challenge evidence against them and highlighted the importance of proper legal representation. The case serves as a critical reference for similar instances in criminal law, reinforcing the necessity for due process and the protection of defendants' rights in legal proceedings.... |
| 2014 SLD 2341, 2014 PLD 126 | Criminal Appeal No. S-306 of 2012 , decided on 01.07.2013 | In the case of Criminal Appeal No. S-306 of 2012, the Sindh High Court addressed the application for suspension of sentence for the appellants, who had been sentenced to life imprisonment. The court ruled that the application was based solely on no objections from a few legal heirs of the deceased. The court clarified that a valid compromise must involve all legal heirs authorized by law. The ruling emphasized the importance of thorough examination of evidence and cautioned against granting bail or suspending sentences without substantial legal justification. This case underscores the legal standards for suspension of sentences in criminal appeals, highlighting the necessity for comprehensive legal representation and adherence to legal procedures. Key sections of the Criminal Procedure Code and Pakistan Penal Code were referenced, demonstrating the interplay of law in determining the outcome of criminal cases. The decision serves as a significant reference point for cases involving lif... |