Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2019 SLD 36, 2019 PLJ 149 | Crl. Misc. No. 6272-CB of 2018 , decided on 13.12.2018 | This case revolves around the cancellation of pre-arrest bail under Section 497(5) of the Criminal Procedure Code. The petitioner, Allah Yar, sought to cancel the bail granted to the respondents in a case involving alleged assault and injuries inflicted during a clash between two parties. The Lahore High Court, presided by Justice Tariq Saleem Sheikh, carefully evaluated the evidence and found that the allegations were not substantiated enough to warrant the cancellation of bail. The court noted that the medical evidence did not align with the ocular account of the incident, indicating a complex situation with conflicting narratives from both parties. This case highlights the importance of thorough examination of evidence in bail matters and the principles guiding the High Court's jurisdiction in such cases. Keywords relevant to this case include 'pre-arrest bail', 'Criminal Procedure Code', 'Pakistan Penal Code', 'Lahore High Court', and 'criminal law'. These terms are significant for... |
| 2023 SLD 372 = 2023 PLC 15 | Writ Petition No. 567-M of 2015 , decided on 24.05.2022 | The case revolves around the Employees Old Age Benefits Act, 1976, focusing on the rights of ex-employees concerning their contributions. The petitioners, all retired or terminated in 1997, sought redress for non-payment but were directed to appropriate forums for resolution. The High Court emphasized the need for inquiries into individual circumstances, confirming the dismissal of their constitutional petition. This case highlights the importance of established legal frameworks for employee benefits and the limitations of constitutional jurisdiction in employment disputes.... |
| 2024 SLD 3241, 2024 YLR 1735 | C.Ps. Nos. 813, 1595 of 2021 and 175 of 2019 , decided on 23.12.2021 | This case revolves around the constitutional rights of consumers against the unjust levy of charges by the Sui Southern Gas Company Limited (SSGCL) in Balochistan. The petitioners, representing numerous consumers, contested the legality of Passing Unregistered Natural Gas (PUG) and Slow Meter Gas charges imposed by SSGCL based on mere suspicion without proper evidence. The Balochistan High Court, in its ruling, emphasized the importance of due process and the right to be treated in accordance with the law, declaring such levies illegal. This case highlights significant issues regarding consumer rights, regulatory accountability, and the need for transparent practices in utility services. The ruling is a pivotal moment in ensuring that consumers are protected from arbitrary charges and reinforces the significance of evidence-based regulation in public service. The court’s decision sets a precedent for similar cases, ensuring that utility companies cannot impose charges without substanti... |
| 1991 SLD 1003, 1991 SCMR 475 | Civil Petition No. 292 of 1988 , decided on 31.01.1990 | This case revolves around the legal challenges faced by petitioners regarding the cancellation of land allotment under the Displaced Persons (Land Settlement) Act, 1958. The Supreme Court of Pakistan addressed the implications of the allotment being recorded in pencil and the subsequent cancelation by the Additional Settlement Commissioner. The petitioners, who are descendants of the original allottee, argued against this cancellation citing their predecessor's refugee status. However, the court upheld the dismissal of their constitutional petition, reinforcing the principle of laches and the necessity of exhausting available legal remedies. This case highlights significant legal principles regarding land settlement and the procedural requirements for challenging administrative decisions.... |
| 2011 SLD 1062 = 2011 PTD 491 | S.T.A. No.668/LB of 2009 , decided on 22.09.2010 | This case revolves around the interpretation of the Sales Tax Act, specifically regarding the exemption of outdated newspapers and periodicals from sales tax. The Appellate Tribunal ruled that such items retain their news value and thus do not qualify as taxable goods. This decision highlights the significance of legal definitions and legislative intent in tax law, ensuring that the rights of publishers are protected against retrospective amendments. The ruling has implications for the publishing industry, emphasizing the distinction between exempt and taxable goods under the Sales Tax Act, 1990.... |
| 1997 SLD 209, 1997 PTD 1895, (1997) 224 ITR 724 | Civil Appeals Nos. 2350 of 1986 and 6943 of 1995 , decided on 26.09.1996 | This landmark case revolves around the interpretation of the Income Tax Act, 1961, specifically Section 9, concerning the taxability of income for non-residents in India. The Supreme Court of India examined a collaboration agreement between an Indian company, Sri Ram Bearings Ltd, and a Japanese company, N.S.K., which included the sale of trade secrets and technical assistance. The court concluded that the income from the sale of trade secrets, amounting to 1,65,000 U.S. dollars, was not taxable in India as the transaction was executed in Japan, thus providing clarity on the tax obligations for foreign entities under Indian law. This case is pivotal for understanding international tax law, especially in the context of non-resident income and the implications of collaboration agreements in global business.... |
| 1988 SLD 2528, 1988 SCMR 1277 | Civil Appeal No. 123 of 1984 , decided on 25.10.1987 | In the case of Civil Appeal No. 123 of 1984, the Supreme Court of Pakistan addressed a prolonged dispute regarding ownership and transfer of excess land associated with a government bungalow. The Court examined the legal framework established by the Displaced Persons (Compensation and Rehabilitation) Act, 1958, and the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. The primary contention revolved around whether Retired Col. K.M. Sana, the transferee of the main bungalow, was entitled to additional land measuring 9 kanals 13 marlas 156 sq. ft. or if this land should be auctioned publicly. The Settlement Commissioner ruled in favor of Col. Sana, asserting his right to the excess land, a decision that was challenged by Abdul Hameed Khan. The Supreme Court ultimately upheld the discretion of the Settlement Authorities, concluding that the process followed was legal and that the excess area should be transferred to Col. Sana, affirming the authority of the Settlement Commis... |
| 2016 SLD 2386, 2016 PLD 532 | Suit No. 821 of 2016 , decided on 04.05.2016 | In the case of AYESHA SOLVENT PLANT (PVT) LTD. vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed significant issues surrounding the importation of soybean from Brazil and the USA, which was transited through Egypt. The primary contention arose from the refusal of the plant protection release order by the authorities based on the claim that the origin of the consignment was Egypt, not Brazil or the USA. The court emphasized the importance of phytosanitary certificates in international trade, particularly under the Pakistan Plant Quarantine Rules, 1976. The ruling highlighted that the NPPO of Egypt must confirm the phytosanitary status due to the extended transit duration, thereby affecting the consignment's health certification. This case underscores the complexities of international agricultural trade and the stringent regulations that govern the importation of goods to ensure pest and disease control. It serves as a pivotal reference for future cases involving similar legal a... |
| 2005 SLD 3853, 2005 PLJ 147 | Crl.A. No. 328-L of 2002 , decided on 06.01.2005 | The case revolves around the conviction of Ibrar Hussain under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, where he was accused of committing zina with a minor girl, Mst. Tahira. The victim, who suffered from hysterical fits, was taken to the appellant for treatment under the guise of spiritual healing. Instead, it was revealed that he had exploited her vulnerability, committing repeated acts of sexual violence over a period of 2.5 months. The case highlighted serious issues regarding the exploitation of individuals under the pretense of spiritual healing, a growing concern in society. The court emphasized the need for stronger legislation against such predatory behaviors. This judgment serves as a critical reminder of the legal system's role in protecting vulnerable individuals and the necessity for stringent laws against sexual offenses. The court's decision to withdraw the appellant's benefit under Section 382-B reflects the severity of the crime and the judicial sy... |
| 2009 SLD 1320, 2009 PTD 248 | C.P. No. D-548 of 2008 , decided on 22.11.2008 | This case revolves around a constitutional petition filed by Messrs Ibrahim Fibres Ltd. against the Income Tax Appellate Tribunal Lahore Bench regarding alleged inaction on tax matters. The Sindh High Court ruled on the maintainability of the petition, emphasizing the significance of territorial jurisdiction in legal proceedings. The Court noted that actions taken by the Tribunal were confined to Lahore, and compliance with court orders did not equate to jurisdiction acceptance. The decision highlights the complex interplay between federal institutions and regional courts, underscoring the need for clarity in jurisdictional matters to ensure justice. Key legal principles concerning income tax appeal processes and constitutional petition handling were discussed, providing a comprehensive understanding of the case's implications.... |
| 2018 SLD 2389, 2018 PLD 813 | Criminal Appeal No. 92-L of 2017 , decided on 10.09.2018 | This case revolves around an un-witnessed murder of a nine-year-old boy, Muhammad Azhar alias Mithoo, whose body was found in an advanced state of decomposition. The prosecution's case relied heavily on circumstantial evidence, particularly the 'last seen' principle, which posits that if two individuals are seen together shortly before one is found dead, the surviving individual may be presumed to have committed the murder. However, the court found that the evidence connecting the accused to the crime was insufficient and highlighted multiple gaps in the timeline and the lack of solid proof linking the accused to the ransom demand. The court underscored the significance of establishing a clear chain of events and emphasized the necessity of caution when interpreting circumstantial evidence. Given the uncertainties surrounding the time of death and the lack of direct evidence, the accused was granted the benefit of the doubt, leading to the overturning of the earlier conviction. This ca... |
| 2012 SLD 312, 2012 SCMR 1610 | Criminal Appeal No.1091 of 2006 , decided on 11.01.2012 | In the case of Muhammad Hussain alias Julfikar Ali vs. State (Govt. of NCT), Delhi, the Supreme Court addressed critical issues surrounding the right to a fair trial and legal representation. The appellant was convicted of serious offenses, including murder and attempted murder, without adequate legal assistance, raising significant concerns regarding due process. The Court reaffirmed that every individual has the right to competent legal counsel, especially in capital cases, highlighting that the absence of such representation undermines the integrity of the judicial process. This landmark ruling is pivotal in emphasizing the necessity of legal aid and its vital role in safeguarding the rights of the accused, thus ensuring justice is served. Keywords include fair trial, legal representation, due process, Supreme Court ruling, and criminal justice.... |
| 2003 SLD 593, 2003 SCMR 1221 | Civil Petition No. 1848-L of 1999 , decided on 11.03.2003 | This case revolves around the fraudulent allotment of evacuee land in Lahore. The Supreme Court of Pakistan examined the legality of the allotment made to Muhammad Sharif, who was accused of obtaining land under a false identity. The Court upheld the findings of the Border Area Committee, which ruled that the allotment was obtained fraudulently, and confirmed the cancellation of the allotment. The case highlights important legal principles regarding the jurisdiction of the Committee, the applicability of the Evidence Act, and the standards for proving fraud in property allotment cases. The decision reinforces that courts typically do not substitute findings of fact unless exceptional circumstances are demonstrated. Keywords: Supreme Court, Pakistan, fraudulent allotment, evacuee land, Border Area Committee, jurisdiction.... |
| 2002 SLD 1861, 2002 CLC 749 | Civil Appeal No.27 of 2001 , decided on 09.07.2001 | In the case of Muhammad Rashid Khan vs. Noor Muhammad Khan, the Supreme Court of Azad Jammu and Kashmir dealt with essential issues concerning the right of prior purchase as outlined in the Azad Jammu and Kashmir Right of Prior Purchase Act, 1993. The court examined whether the plaintiffs, claiming a right of pre-emption based on co-sharer status, had sufficiently proven their case. The key legal principles addressed included the admissibility of documents not formally exhibited but acknowledged in testimony, and the necessity of proving rights at various stages of litigation. The ruling underscored that substantial questions of fact, once admitted, do not require further proof, thereby streamlining the legal process in pre-emption disputes. This case is significant for legal practitioners involved in property and pre-emption law, as it clarifies the evidentiary standards and the treatment of procedural irregularities. The court's decision also illustrates the balance between protectin... |
| 2014 SLD 2336, 2014 YLR 865 | Criminal Appeal No. 374-J and Murder Reference No. , decided on 12.06.2013 | In the case of Muhammad Rafique, the Lahore High Court ruled on the appeal against a conviction for murder under section 302(b) of the Penal Code. The court reviewed evidence that included circumstantial elements such as the absence of direct witnesses, delayed testimonies, and the questionable value of extra-judicial confessions. The court noted that the prosecution's reliance on medical evidence and recoveries from the crime scene was insufficient to establish guilt beyond a reasonable doubt. The court ultimately found that the evidence presented was not compelling enough to uphold the conviction, leading to an acquittal based on the principle of benefit of doubt. This case highlights the importance of reliable evidence in criminal proceedings and reinforces the legal standard that the burden of proof lies with the prosecution, which must eliminate all reasonable doubts regarding the accused's guilt.... |
| 1993 SLD 692 = 1993 SCMR 1149 | Civil Appeal No.192-K of 1991 , decided on 06.05.1992 | In the Supreme Court case regarding the Fatal Accidents Act, 1855, the Court reviewed the compensation awarded to the parents of a deceased minor who died in a road accident. The key legal principles examined included the quantum of damages, the necessity of a rational basis for compensation, and the responsibilities of government functionaries in such claims. The Court emphasized that appellate courts must not interfere with trial court decisions on damages unless there is a clear misapplication of law or unreasonable estimates. The Supreme Court ultimately modified the compensation amount to reflect a more appropriate assessment based on the deceased's potential future earnings and the expenses incurred by his parents for his education and upbringing. This case highlights the balance of justice and reasonable compensation in fatal accident claims, addressing critical issues such as the expectations of pecuniary advantage and the humane approach required in such sensitive matters.... |
| 1988 SLD 2289, 1988 SCMR 676 | Civil Petition No. 182-K of 1987 , decided on 08.09.1987 | In the case of IFTIKHAR AHMAD vs. ISHRAT ALI SIDDIQI, the Supreme Court of Pakistan addressed the appeal regarding the cancellation of registration of a Workers Union under the Industrial Relations Ordinance, 1969. The petitioner, IFTIKHAR AHMAD, represented a defunct union that lost its registration after the closure of the associated company. The judgment emphasized the importance of protecting workers' rights even in the absence of an active union. The Court ruled that the appeal was unfounded and upheld the lower court's decision, ensuring that workers' claims for due payments would still be addressed by the relevant authorities. This case highlights key aspects of labor law and the rights of workers in Pakistan.... |
| 1995 SLD 696, 1995 SCMR 795 | Civil Petition No. 499/L of 1993 , decided on 08.05.1994 | In the case of Muhammad Mansha and others vs. Abdul Sattar, the Supreme Court of Pakistan examined the implications of a special oath offered by the plaintiff in a civil suit. The core issue was whether the plaintiff could withdraw his offer after it was accepted by the defendant. The court highlighted that once an offer is accepted, it creates a binding contract. The ruling underscored the legal principles surrounding oaths and their enforceability in civil disputes. This case serves as a critical reference for matters involving contractual obligations and the sanctity of oaths in legal proceedings. Keywords: civil suit, binding contract, special oath, legal principles, Supreme Court of Pakistan.... |
| 2006 SLD 2871 = 2006 CLD 622 | E.F.A. No.403 of 2003 and E.F.A. No.386 of 2003 , decided on 23.02.2006 | In the case of Syed MUHAMMAD EHSAN ALI Vs. ZARAI TARAQIATI BANK LIMITED, the Lahore High Court addressed the legality of the Banking Court's requirement for petitioners to deposit 20% of the sale price as a condition for hearing objection petitions. The court clarified that under Section 19(7) of the Financial Institutions (Recovery of Finances) Ordinance, 2001, such a requirement is not within the jurisdiction of the Banking Court. This ruling followed previous case precedents which established that imposing such conditions violates the legal framework governing execution proceedings. The court ultimately set aside the orders dismissing the objection petitions, reinforcing the rights of petitioners in financial recovery cases and ensuring adherence to lawful procedures. This case highlights the importance of judicial oversight in financial matters and the protection of petitioners' rights in the face of potentially unlawful judicial requirements.... |
| 2003 SLD 1041, 2003 PLC 1068 | Civil Appeal No. 1554 of 1998 , decided on 22.10.2002 | This case revolves around the seniority dispute between two Civil Judges, Abdul Rashid Umrani and Zaheer-ud-Din Kakar, who were initially appointed on an ad hoc basis and later regularized. The Supreme Court of Pakistan addressed the applicability of the Balochistan Civil Judges and Judicial Magistrates Service Rules, 1984, particularly focusing on Rule 9, which pertains to the determination of seniority based on recommendations from the Public Service Commission. The Court clarified that since both judges were appointed without the involvement of the Commission, their seniority should be determined by age rather than the merit list established during their ad hoc appointments. This ruling underscores the importance of understanding recruitment procedures and their implications on judicial appointments and seniority. The decision emphasizes the need for clarity in the rules governing judicial service appointments, ensuring transparency and fairness in seniority determinations. Keywords... |
| 2024 SLD 2780, 2024 SCMR 640 | Civil Appeal No. 722 of 2012 and Civil Appeal No. , decided on 28.02.2024 | This case revolves around the enforcement of a foreign arbitral award issued in Singapore, involving TAISEI CORPORATION and A.M. CONSTRUCTION COMPANY (PVT.) LTD. The Supreme Court of Pakistan addressed key issues regarding the nature of the award and its classification as a foreign arbitral award under the Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Act of 2011. The court's ruling highlighted the principles of minimal court interference in arbitration and reinforced the significance of arbitration as a viable alternative to traditional litigation for resolving cross-border disputes. The decision underscores the pro-enforcement bias of international arbitration frameworks, promoting confidence among businesses in the arbitration process. Keywords: foreign arbitral award, arbitration, international commercial disputes, recognition and enforcement, Supreme Court of Pakistan, legal framework.... |
| 2006 SLD 3113, (2006) 286 ITR 630 | ... | |
| 1961 SLD 300, 1961 PLD 166 | Civil Appeal No. 35 of 1958 , decided on 02.02.1961 | This case revolves around the seniority dispute between three members of the West Pakistan Forest Service Class I: Manzur Ahmad, Muhammad Ihsanur Rehman Khan, and Muhammad Rafi. The Supreme Court of Pakistan, in its judgment dated 2nd February 1961, addressed the interpretation of seniority within the framework of the Punjab Government Service (War) Amendment Rules, 1943. The court ruled in favor of Manzur Ahmad, asserting that his appointment and confirmation in an existing vacancy granted him superior seniority over the other two officers, who were initially appointed to temporary posts. The decision underscores the legal principles governing seniority in public service and the rights of war service candidates. The ruling clarifies that service conditions must adhere to established rules, and the courts play a crucial role in interpreting these provisions to ensure justice is served in administrative matters. This case serves as a precedent for future disputes regarding government se... |
| 2013 SLD 471, 2013 PCRLJ 1647 | Criminal Miscellaneous No. 9051-B of 2012 , decided on 24.07.2012 | In the case of Hafiz Sakhawat vs. The State, the Lahore High Court addressed serious allegations involving abduction and rape under sections 365-B and 376 of the Pakistan Penal Code. The court highlighted critical evidence that supported the petitioner's claim for bail, including the victim's age of 18, the lack of physical evidence of violence, and inconsistencies in the complainant's narratives. The ruling emphasized the importance of thorough investigations and the presumption of innocence until proven guilty. This case is significant in understanding how courts evaluate evidence and the standards required for granting bail in serious criminal allegations, making it a relevant reference for future cases involving similar charges.... |
| 2001 SLD 2067, 2001 PLC 61 | Appeals Nos. 12(26) and 24(50) of 2000 , decided on 20.03.2000 | This case revolves around the appeal concerning the termination of 16 employees by Ali Gohar & Company (PVT.) and the subsequent proceedings in the National Industrial Relations Commission (NIRC). The case highlights the procedural requirements for granting interim relief in cases of alleged unfair labour practices. The NIRC found that the initial order did not sufficiently consider the necessary legal standards and principles, leading to the appeal being allowed. The case underscores the importance of establishing a prima facie case before granting interim relief and the need for thorough examination of legal and procedural requirements. As industries evolve and labor relations become more complex, this case serves as a critical reference for understanding the legal framework surrounding labor disputes and the protections afforded to employees under the Industrial Relations Ordinance. Keywords: unfair labor practice, interim relief, Industrial Relations Ordinance, labor disputes, NIRC... |
| 1996 SLD 226, 1996 SCMR 1097 | Civil Petition No. 85-P of 1992 , decided on 24.05.1994 | In the case of Civil Petition No. 85-P of 1992, decided on May 24, 1994, by the Supreme Court of Pakistan, the Court addressed the issue of tenant ejectment under the West Pakistan Urban Rent Restriction Ordinance. The petitioner, Syed HAMID MAHMOOD GILANI, sought to evict the respondent, ABDUL REHMAN, claiming personal bona fide need for the premises. However, the Rent Controller dismissed the application, a decision later upheld by the High Court. The Supreme Court found that the petitioner's claim was undermined by the prior application filed by his son, which had been dismissed in default. The increase in rent and the lack of mention of the previous application cast doubt on the petitioner's bona fide need. The Court concluded that the appeal lacked substance and refused leave to appeal. This case highlights the importance of demonstrating genuine need in eviction cases and the implications of prior applications on current claims.... |
| 2015 SLD 2127, 2015 SCMR 1545 | 213-K of 2010 , decided on 01.04.2015 | In the case of PIA Corporation vs. Syed Suleman Alam Rizvi and others, the Supreme Court of Pakistan addressed the maintainability of a constitutional petition filed by retired employees of Pakistan International Airlines (PIA). The court examined the nature of the employment relationship, determining that the terms and conditions of service were not governed by statutory rules but rather by a 'master and servant' relationship. This finding led to the conclusion that constitutional petitions in such employment matters are not maintainable. The court distinguished this case from previous rulings concerning civil servants, reinforcing the principle that non-statutory employment matters must be resolved through different legal avenues. The judgment highlights the legal complexities surrounding employment rights and the jurisdiction of constitutional courts in Pakistan, providing insight into the application of labor laws and the rights of employees in the context of non-statutory service ... |
| 2008 SLD 1878, 2008 SCMR 1516 | Civil Petition No.411-K of 2004 , decided on 10.10.2005 | This case revolves around a civil petition filed by Habib Bank Limited against the Federal Service Tribunal's decision to reinstate Ghulam Mustafa Khairati, who was terminated from his position as Senior Executive Vice-President due to his arrest in a criminal case. The Supreme Court of Pakistan determined that the privatization of the bank did not affect Khairati's status as a civil servant, hence the Tribunal had the jurisdiction to hear his case. The Court ruled that the bank's termination of Khairati's employment was illegal, as it violated principles of natural justice. The ruling emphasized the need for proper inquiry and adherence to legal standards in employment matters, particularly in cases involving civil servants and allegations of criminal conduct. This case highlights crucial aspects of employment law, the rights of civil servants, and the significance of due process in disciplinary actions within governmental and nationalized institutions.... |
| 1963 SLD 30, 1963 PLD 17 | Writ Petition No. 186 of 1960 , decided on 30.08.1962 | In the case of Messrs Capco Aziz Ltd. vs. Pakistan, the Sindh High Court addressed the principles of natural justice in the context of administrative law. The petitioner, a company involved in importing goods, challenged the Customs Collector's order which imposed penalties based on alleged misdeclarations in customs documentation. The court found that the petitioner was not given a fair chance to present its case, as the analysis that led to the penalties was conducted without the company's knowledge or participation. Citing previous case law, the court emphasized that any decision affecting rights must adhere to the principles of fairness and transparency, making it clear that an appeal process must include the right to be heard. The ruling not only reinstated the company's rights but also reinforced the essential legal tenets governing administrative actions.... |
| 2006 SLD 3140, (2006) 286 ITR 336 | ... | |
| 2000 SLD 1686, 2000 PLC 627 | Revision Application No. 105 of 1998 , decided on 19.08.1999 | This case involves a revision application against the decision of the Labour Court which upheld the cancellation of the registration of the Precision Rubber Products Workers' Union by the Registrar of Trade Unions. The Tribunal found that the Labour Court had acted correctly in maintaining the Registrar's order based on the evidence presented. The main points of contention included the lack of notice to the union, the existence of the union despite resignations, and the legality of factory closure without proper orders. The Tribunal concluded that the union no longer represented any workers and that procedural requirements had been met, leading to the dismissal of the revision application. Key legal principles from the Industrial Relations Ordinance were applied, emphasizing the importance of proper notice and the validity of union representation. This case highlights critical aspects of labor law and the procedural safeguards necessary for the operation of trade unions, making it a si... |
| 1971 SLD 385 = 1971 SCMR 769 | Civil Petition for Special Leave to Appeal No. 225 , decided on 08.12.1970 | This case revolves around the determination of whether certain properties were classified as evacuee property under the Pakistan (Administration of Evacuee Property) Act of 1957. The Supreme Court of Pakistan ruled on a petition involving a house in Sialkot that was declared non-evacuee. The original owner, Chooni Lai, had left for Nairobi before the partition and retained British citizenship. The Court concluded that the claim made in Bharat by Chooni Lai's brother did not affect his status as a non-evacuee. The judgment emphasized the importance of jurisdiction and the discretionary powers of the Custodian, which were upheld despite the time-barred nature of the application. This ruling is significant for cases involving property rights and the classification of evacuee assets, particularly in the context of post-partition laws in Pakistan.... |
| 1986 SLD 384, 1986 SCMR 238 | Criminal Petition for Special Leave to Appeal No. , decided on 09.10.1985 | In the case of Criminal Petition for Special Leave to Appeal No. 33-R of 1985, the Supreme Court of Pakistan addressed the petitioners' request for leave to appeal against the Lahore High Court's decision in a murder case. The court highlighted that the arguments presented were primarily aimed at reexamining evidence rather than addressing legal questions. The ruling emphasized the importance of maintaining the integrity of factual determinations made by lower courts. This case underscores the Supreme Court's role in limiting appeals that merely seek to challenge factual conclusions without substantial legal grounds. Keywords such as 'Supreme Court', 'leave to appeal', 'murder case', and 'Judgment of Lahore High Court' illustrate the significant principles at stake. The decision serves as a precedent for similar future cases, reinforcing the judiciary's stance on evidence reappraisal requests. The dismissal of the petition reinforces the court's authority and the necessity for substant... |
| 1974 SLD 732, (1974) 97 ITR 24 | IT REFERENCE No. 84 OF 1964 , decided on 01.08.1974 | The case revolves around the interpretation of business expenditure under the Income-tax Act, 1961, specifically focusing on the allowable deductions for repairs made to godowns owned by the assessee, Gulamhussein Ebrahim Matcheswalla. The court examined whether the expenses incurred in replacing old roofing materials constituted capital or revenue expenditure. The assessment years in question were 1956-57 and 1958-59. The Income Tax Officer initially categorized the expenses as capital, citing improvements made to the property. However, the Appellate Assistant Commissioner disagreed, stating that the repairs were essential for maintaining the existing asset without creating a new one. The Tribunal partially allowed the appeal but maintained that some expenses were capital in nature. Upon referral to the High Court, the judges determined that there was insufficient evidence to justify the Tribunal's findings of capital expenditure. They emphasized the principle that repairs aimed at pr... |
| 2008 SLD 1767, 2008 SCMR 1095 | Civil Appeals Nos.649 and 650 of 2003 , decided on 07.05.2008 | This case involved a dispute over a plot of land claimed by Muhammad Ishfaque and Mst. Mehr Bhari, with the Supreme Court of Pakistan ultimately ruling in favor of Ishfaque. The court found that the plot was treated as evacuee property by the Settlement Department and was validly auctioned. The respondents' claims were time-barred and lacked sufficient challenge against the earlier judgments confirming Ishfaque's ownership. The ruling underscored the importance of timely legal actions and proper documentation in property disputes, particularly concerning evacuee properties. The court highlighted that the treatment of the plot as evacuee property was final and could not be overturned by the civil courts. This case serves as a critical precedent in property law, especially regarding the rights of evacuee property owners and the legal obligations of claimants in property disputes.... |
| 2013 SLD 2539, 2013 YLR 1020 | Criminal Appeals Nos. 62 and 65 of 2009 , decided on 14.06.2012 | In the case of Ghulam Hussain vs. Ghazanfar alias Kala, the Supreme Court of Azad Jammu and Kashmir addressed serious charges involving murder and firearms. The court examined the evidence carefully, considering the relationships and potential biases of witnesses who were closely related to the victim. The court upheld the conviction of Ghazanfar alias Kala based on strong corroborative evidence, including eyewitness accounts and forensic reports. This case highlights the complexities of criminal law, particularly in cases involving familial disputes and the necessity for corroboration when dealing with testimonies from interested parties. The decision reinforces the principle that while witnesses may have biases, their testimony can still be credible if supported by tangible evidence. Overall, this ruling serves as a significant reference for future cases concerning the credibility of witness testimony in criminal proceedings, especially in contexts marked by personal enmity and previ... |
| 2015 SLD 2367, 2015 PCRLJ 979 | Writ Petitions Nos. 21111, 22063 and 24320 of 2014 , decided on 03.03.2015 | In the case of Writ Petitions Nos. 21111, 22063, and 24320 of 2014, the Lahore High Court addressed allegations against private evaluators and a bank regional head, accused of facilitating a loan fraud involving bogus property evaluations. The court evaluated the claims made by the National Accountability Bureau, which asserted that the petitioners had assisted the principal accused in obtaining a loan through falsified evaluation reports. The petitioners argued that the evaluations were conducted at the behest of a company and were not intended for loan facilitation. After considering the lack of direct evidence linking the petitioners to any wrongdoing, the court ruled in favor of the petitioners, granting them bail. This case underscores critical issues related to the accountability of financial institutions and the responsibilities of evaluators in loan processes, highlighting the need for thorough investigation and due process in financial fraud allegations.... |
| 2023 SLD 2042, 2023 PTD 908 | Special Customs Reference Application No.136 of 20 , decided on 27.03.2023 | This case revolves around the interpretation of the Customs Act, 1969, with a focus on the classification of imported goods and the applicability of customs duty exemptions under the Pak-China Free Trade Agreement (FTA). The applicant, OBS PAKISTAN (PVT.) LTD., sought exemption for 'Methyldopa USP 34' under a specific notification but faced denial from the customs authorities, which argued that the exemption was applicable to a different commodity, 'Alanine'. The case highlights the importance of accurate classification in customs regulations and the limits of judicial review concerning factual determinations made by administrative bodies. The High Court ultimately upheld the Tribunal's findings, which clarified the legal boundaries for claiming exemptions under customs law, emphasizing the necessity for importers to substantiate their claims with appropriate evidence and legal basis. The decision reinforces the principle that the jurisdiction of the High Court is limited to questions ... |
| 2015 SLD 2060, (2015) 112 TAX 57 | Civil Appeal No. 1890 of 2002 , decided on 16.03.2015 | This case revolves around the interpretation of property tax exemptions under the West Pakistan Urban Immovable Property Tax Act, 1958, specifically concerning leased properties owned by governmental bodies. The Supreme Court of Pakistan had to determine whether a property leased out by the Evacuee Trust Property Board to Muhammad Shafi was exempt from taxation due to its ownership status. The Court analyzed the lease agreement, relevant laws, and prior precedents to conclude that the lease was not perpetual and thus, the property was exempt from tax. This ruling is significant in understanding tax liabilities for government-owned properties and clarifies the definition of leases in perpetuity in the context of Pakistani law. The decision reinforces the principle that tax laws must be interpreted in favor of the taxpayer, ensuring that governmental entities cannot impose undue tax burdens on properties that fall under specific exemptions.... |
| 1952 SLD 52, 1952 PLD 374 | Criminal Appeal No. 107 of 1952 , decided on 22.05.1952 | In the landmark case of Shammun vs. Crown, the Lahore High Court addressed critical issues surrounding the procedural rights of the accused under the Criminal Procedure Code, particularly Section 342. The case revolved around the appellant's conviction for murder, primarily based on a confession that was not adequately presented during the trial proceedings. The court emphasized the necessity of ensuring that an accused is fully informed of the accusations against them and is given a fair opportunity to respond. This case highlights the importance of adhering to procedural safeguards in criminal trials to prevent miscarriages of justice. The court's decision to remand the case for retrial underscores the commitment to upholding the principles of justice and fair trial, making it a significant reference point for future cases involving procedural compliance. Keywords include 'criminal procedure', 'fair trial', 'confession', 'Lahore High Court', and 'legal rights'.... |
| 1996 SLD 1290, 1996 CLC 698 | Civil Appeal No. 9 of 1988 , decided on 12.10.1993 | This case centers on the legal principles surrounding promises and agreements under the Contract Act, specifically regarding time-barred debts. The Sindh High Court addressed the issue of whether a conditional promise made by the respondent could revive a time-barred debt. The court ruled that without clear acceptance from the creditor, no enforceable promise existed. The case references notable precedents that clarify the definitions of promise, agreement, and contract, reinforcing the necessity for written and signed agreements to be recognized legally. The decision highlights the importance of understanding the distinctions between acknowledgment and promise in the context of debt recovery, particularly in banking law. Relevant keywords include 'Contract Act', 'promise', 'time-barred debt', 'debt recovery', 'banking law', and 'legal agreements'.... |
| 2002 SLD 2931 = (2002) 258 ITR 711 | In the case of Commissioner of Wealth Tax v. Shyam Mohan Rawat, the Rajasthan High Court addressed the valuation of immovable property under the Wealth-tax Act of 1957. The key issue was whether the Tribunal was correct in directing the Wealth-tax Officer (WTO) to apply rule 1BB for valuation, and not to apply rule 2B(2) if the value did not exceed the book value by 20 percent. The case references the precedent set by CWT v. Sharvan Kumar Swarup & Sons, reinforcing that rule 1BB is procedural with retrospective effect. The decision is significant for tax law practitioners as it clarifies the procedural application of valuation rules and is essential for those dealing with wealth tax assessments. This ruling aids in understanding the nuances of asset valuation and the application of tax laws in real estate, providing a clearer pathway for similar cases in the future. Keywords include Wealth-tax Act, property valuation, tax law, immovable property, and legal precedents.... | |
| 2018 SLD 939, 2018 YLR 419 | Cr. Misc. (BA) No. 12-A of 2017 , decided on 17.04.2017 | In the case of Seerdad and Kareem Dad vs. The State, the Peshawar High Court examined the request for bail under the Criminal Procedure Code and the Penal Code concerning serious charges including murder and attempted murder. The court's deliberation focused on the discrepancies between the initial FIR and the supplementary statement provided by the complainant, which implicated additional parties and raised questions about the credibility of the accusations against the petitioners. The ruling underscored the necessity for a precise evaluation of evidence, reinforcing the legal principle that a defendant is presumed innocent until proven guilty. The judgement highlighted the complexities involved in criminal proceedings, particularly when faced with conflicting testimonies and the implications of vicarious liability. As a result, the court ruled in favor of the petitioners, allowing them bail while maintaining the integrity of the judicial process. The decision aligns with established ... |
| 1994 SLD 1472, 1994 PLD 198 | Civil Miscellaneous No. 2 of 1993 in Criminal Appe , decided on 08.12.1993 | The case of Fateh Muhammad and Khan Muhammad against THE STATE revolves around their conviction for murder and attempted murder. The Lahore High Court addressed their application for suspension of sentences under section 426(1-A)(C) of the Criminal Procedure Code, which stipulates that bail can be granted if an appeal is not disposed of within two years. Despite the expiration of this period, the court found that the petitioners were not entitled to suspension of their sentences since the appeal would be fixed for hearing within four months. The judges referred to prior cases, reinforcing the legal precedent that while bail can be granted, the court retains the authority to refuse it based on the circumstances. This case underscores the legal framework surrounding bail and the rights of convicted individuals seeking to appeal their sentences, while also highlighting the judicial system's commitment to expediting the appeal process. Keywords: bail, criminal appeal, Lahore High Court, mu... |
| 2007 SLD 1044, (2007) 288 ITR 111 | ... | |
| 1987 SLD 271, 1987 SCMR 242 | Civil Appeal No.268 of 1980 , decided on 12.11.1986 | In the landmark case of Karamat Hussain vs WAPDA, the Supreme Court of Pakistan addressed critical issues concerning employment rights and administrative authority. The case revolved around the interpretation of section 17(1-A) of the West Pakistan Water and Power Development Authority Act, which permits the removal of employees without assigning reasons. The court emphasized the importance of natural justice and the need for administrative actions to be justified, especially when similar cases have been treated differently. This decision reiterates the significance of fair treatment in employment, setting a precedent for future cases involving public sector employment disputes. The ruling is essential for understanding the balance between administrative authority and employee rights within the framework of Pakistani law, making it a significant reference point for legal professionals and scholars. Keywords: employment law, administrative justice, WAPDA, service tribunal, legal precede... |
| 1980 SLD 622, 1980 PLD 356 | Writ Petition No. 8499 of 1979 , decided on 12.03.1980 | This case revolves around the preventive detention of Master Abdul Rashid under Martial Law Order No. 12. The Lahore High Court examined the legality of the detention and found it lacking in justified grounds. The Court highlighted the difference between preventive and punitive detention, noting that the latter cannot be justified based solely on historical conduct. The Court emphasized that past actions, while relevant, must be connected to a present threat to public safety. This ruling reiterates the importance of ensuring that preventive measures are not misused for punitive purposes. The decision contributes to the evolving understanding of individual rights under emergency laws in Pakistan, particularly in the context of martial law. It stresses the necessity for executive authorities to act within the bounds of legality and highlights the judicial review powers of the High Court in matters of detention.... |
| 1992 SLD 564, 1992 SCMR 737 | Civil Petition No.277 of 1991 , decided on 12.12.1991 | In the case of Civil Petition No.277 of 1991, the Supreme Court of Pakistan ruled on a petition seeking leave to appeal against a High Court order regarding a dispute over land construction. The petitioner, Habiburrehman, argued that the defendants commenced construction without consent, leading to a suit for declaration and perpetual injunction. The trial court's refusal to grant an interim injunction was upheld, emphasizing that the defendants acted at their own risk. The Supreme Court's decision highlighted the temporary nature of the order and the ongoing status of the suit, while also ensuring that any rent from constructed shops would be handled appropriately by the trial court post-judgment. This case underscores the importance of consent in property sales and the legal ramifications of unauthorized construction, making it a critical reference in property law discussions.... |
| 2013 SLD 1183, 2013 PTD 1256 | S.T.A. No.353/IB of 2012 , decided on 11.04.2013 | In the case of Messrs HOTEL ONE (PVT.) LTD vs DEPUTY COMMISSIONER INLAND REVENUE, the Appellate Tribunal Inland Revenue addressed a critical issue regarding the denial of input tax adjustment under the Sales Tax Act, 1990. The Tribunal highlighted the need for a fair hearing and the opportunity for the appellant to provide evidence supporting their claim. The case reinforces the fundamental principles of justice in tax law, emphasizing that taxpayers must be allowed to substantiate their claims with relevant documentation. The decision to remand the case to the Assessing Officer ensures that the appellant can present their case effectively. This ruling is significant for taxpayers navigating the complexities of sales tax compliance, particularly in light of procedural fairness and the proper application of tax laws. The case also serves as a reminder for tax authorities to adhere to procedural norms and ensure that all parties are afforded the right to a fair hearing. This ruling may i... |
| 2017 SLD 1149 | ITA No. 706/LB/2012 , decided on 08.06.2017 | In the case of ITA No. 706/LB/2012, the Appellate Tribunal Inland Revenue in Lahore addressed significant issues regarding tax assessments under the Income Tax Ordinance, 2001. The department challenged the learned CIR(A)'s order from February 15, 2012, which had partially favored the taxpayer. The primary issues revolved around the addition of unexplained income and the treatment of expenses. The Tribunal found that the assessing officer had not justified the addition based on a proper analysis of stock figures, leading to the conclusion that the learned CIR(A)'s order should be upheld. This case emphasizes the importance of accurate record-keeping and the proper application of tax laws, particularly sections 111(1)(b) and 153(6) of the Income Tax Ordinance. The final decision reinforces the need for due diligence in tax assessments and the rights of taxpayers to appeal unjustified additions. This case is relevant for tax practitioners and businesses navigating tax audits and appeals,... |
| 2011 SLD 1439, 2011 PTD 1452 | I.T.A. No.822/IB of 2005 , decided on 24.12.2010 | This case revolves around the re-assessment proceedings under the Income Tax Ordinance, 1979. The Appellate Tribunal Inland Revenue dealt with the appeal filed by Munir Fazla against the Commissioner of Income Tax. The core issue was whether the Taxation Officer could issue a re-assessment order while a reference was pending in the High Court. The Tribunal concluded that since there was no stay order from the High Court, the Taxation Officer was within rights to proceed with the re-assessment. The decision reinforces the principle that legal actions should not be delayed in the absence of explicit judicial orders to that effect. The case underscores the importance of timely evidence submission in tax disputes, particularly concerning references to higher courts. This ruling is significant as it clarifies the procedural aspects of re-assessment and the implications of pending references in tax law. Key terms include re-assessment, Income Tax Ordinance, and legal proceedings.... |
| 2019 SLD 2646, 2019 YLR 2385 | Civil Revision Petition No. 78-B of 2015 , decided on 11.02.2019 | This case revolves around a civil revision petition concerning a dispute over a contract for the sale of land. The plaintiffs claimed that they had entered into a contract with the defendant for the sale of property for a consideration of Rs. 2,82,000/- but faced issues when the defendant refused to execute the sale deed after initially agreeing to the terms. The courts below had decreed in favor of the plaintiffs, leading to the defendant filing this revision petition. The Peshawar High Court upheld the lower court's decisions, emphasizing the importance of proper documentation and adherence to legal procedures in land transactions. The case highlights significant legal principles concerning specific performance, contract enforcement, and the role of revenue authorities in land transactions under the Khyber Pakhtunkhwa Land Revenue Act. Key legal provisions referenced include sections of the Specific Relief Act and the Khyber Pakhtunkhwa Land Revenue Act, which outline the rights and ... |
| 2003 SLD 632 = 2003 SCMR 1367 | Civil Petition No. 1585-L of 2002 , decided on 26.06.2002 | In the landmark case of Humayun Akhtar vs. Pakistan, the Supreme Court of Pakistan ruled on the complexities surrounding service tribunals and the implementation of their decisions. The case highlights the ongoing struggles of individuals within the framework of administrative law, particularly regarding suspensions and terminations from service. The court examined the historical context of the petitioner's claims, referencing past judgments that shaped the legal landscape for service disputes. This case serves as a critical reference point for future litigants navigating similar challenges within the realm of employment law and administrative justice. Key takeaways from this case include the importance of timely appeals and the necessity of grounding legal arguments in established rules and precedents. The ruling underscores the court's commitment to upholding the rule of law while also emphasizing the need for individuals to substantiate their claims with robust legal foundations.... |
| 1992 SLD 413, 1992 PLD 472 | Civil Appeal No. 148-K of 1991 , decided on 15.04.1992 | In the landmark case of Syed Saadi Jafri Zainabi vs. Land Acquisition Collector, the Supreme Court of Pakistan addressed critical issues surrounding compensation for land acquisition under the Land Acquisition Act. The case arose after the appellant's land was acquired, and the compensation awarded fell short of the statutory entitlements outlined in section 28-A of the Act, which mandates additional compensation to discourage delays in payment. The Court's decision reaffirmed the importance of judicial correction for inadvertent omissions, ensuring that parties are not unfairly disadvantaged due to clerical errors. This ruling underlines the necessity for timely compensation and reinforces the legal framework that protects the rights of landowners in acquisition cases. The case serves as a precedent for future disputes involving land compensation, highlighting the Court's commitment to upholding justice and equitable treatment for all parties involved.... |
| 2011 SLD 1885 = 2011 PLC 1645 | Writ Petition No.19547 of 2010 , decided on 17.06.2011 | In the case of Writ Petition No.19547 of 2010 heard by the Lahore High Court, petitioners employed as lecturers on an ad hoc basis challenged the legality of an order that required them to refund salaries received as back-benefits following their termination. The court ruled that since the petitioners did not serve during the intervening period, they were not entitled to the claimed benefits. The judgment reinforced the principle that public authorities have the discretion to amend or rescind orders and clarified that the absence of specific orders regarding back-benefits in previous rulings rendered the petitioners' claims invalid. This ruling has implications for similar cases in civil service employment and administrative law.... |
| 1979 SLD 191, 1979 PLD 568 | Civil Revision Application No. 109 of 1977 , decided on 28.01.1979 | The Sindh High Court addressed the case regarding the vacation of an ex parte order under the Civil Procedure Code. The court determined that the conditions imposed were irregular and set aside the order. This case emphasizes the importance of procedural correctness in civil litigation and the rights of parties in the context of ex parte decrees. Keywords such as 'Civil Procedure', 'Ex Parte Order', 'Sindh High Court', and 'Legal Rights' are crucial for understanding the implications of this decision and its relevance in civil law practice.... |
| 1971 SLD 423 = (1971) 79 ITR 594 | CIVIL APPEAL No. 1223 OF 1967 , decided on 21.01.1971 | The case of Commissioner of Income Tax vs. Bankey Lal Vaidya was a pivotal legal battle adjudicated by the Supreme Court of India on January 21, 1971. This case revolved around crucial tax law interpretations and the roles of various parties in compliance with the Income Tax Act. The Supreme Court's ruling not only clarified the obligations of taxpayers but also reinforced the authority of tax officials in enforcing tax laws. The judgment is widely referenced in subsequent tax cases and discussions, highlighting its lasting impact on tax legislation and enforcement in India. Keywords such as 'tax compliance', 'Income Tax Act', and 'tax litigation' are integral to understanding the implications of this case, as they encapsulate the broader themes of legal accountability and taxpayer rights in the Indian legal landscape.... |
| 2009 SLD 3002, (2009) 316 ITR 209 | I.T. APPEAL No. 1677 OF 2006 , decided on 02.05.2008 | In the case of Commissioner of Income Tax v. Dev Musco Lighting P. Ltd., the Delhi High Court addressed the powers of the Commissioner (Appeals) under Section 251 of the Income-tax Act, 1961. The case arose when the Assessing Officer sought to tax the entire contracted amount between Musco and the Punjab Cricket Association as the income of the assessee, who argued that it was merely an intermediary. The Commissioner (Appeals) required the assessee to obtain a certificate from Musco to confirm that its remuneration was limited to Rs. 8 lakhs. The court ruled that this certificate could not be treated as additional evidence since it was produced upon the Commissioner’s direction. The decision emphasized the necessity of clarifying the nature of the assessee's role and confirmed that no substantial question of law arose in this case, leading to the dismissal of the appeal. This case highlights the importance of proper evidence presentation in tax assessments and the powers granted to the... |
| 2019 SLD 223, 2019 YLR 16 | Criminal Appeal No. 343, P.S.L.A. No. 27 and Murde , decided on 10.09.2018 | In the case of Ghulam Mustafa vs. The State, the Lahore High Court evaluated the prosecution's case under Section 302(b) of the Pakistan Penal Code, concerning the charge of Qatl-i-amd (murder). The incident in question involved the death of Allah Wadaya, who was alleged to have been murdered during a confrontation on July 6-7, 2012. The prosecution's narrative faced scrutiny due to inconsistencies in witness accounts and a lack of credible evidence. Key witnesses, including the complainant, presented conflicting statements regarding the circumstances of the incident, leading to questions about their reliability. Medical reports contradicted the prosecution's claims, and the court emphasized the importance of maintaining a standard of proof beyond a reasonable doubt. Ultimately, the court recognized that the evidence fell short of substantiating the charges, resulting in the acquittal of the accused and the dismissal of the appeal for the death penalty. This case highlights critical is... |
| 2018 SLD 2837, 2018 PLJ 82 | Jail Crl. Appeal No. 39-Q of 2001 and M.R. No. 2-Q , decided on 07.02.2018 | This case revolves around the acquittal of Wazir Muhammad alias Lal Muhammad, who was convicted under Section 396 of the Pakistan Penal Code. The Federal Shariat Court reviewed the evidence and identified significant flaws in the prosecution's case, particularly concerning the credibility of witness testimonies and the identification parade. The court emphasized the legal principle that a conviction must be based on solid evidence beyond a reasonable doubt, and any ambiguity must favor the accused. The decision underscores the importance of reliable witness accounts in criminal cases, particularly in serious charges such as murder and robbery. The ruling also reiterates the legal tenet that a conviction cannot rest on speculation or weak evidence. This case serves as a critical reference for future cases involving similar legal principles, reinforcing the necessity of thorough and credible evidence in prosecuting criminal offenses.... |
| 2001 SLD 1044, 2001 PCRLJ 964 | Special A.T. Appeal No.D 179 of 2000 , decided on 18.12.2000 | In the case of Syed Muzafar Hussain vs. The State, the Sindh High Court reviewed the conviction of the appellant who had been sentenced to death for multiple counts of murder and attempted murder. The court scrutinized the evidence presented, primarily focusing on the identification process, which was the cornerstone of the prosecution's case. The court found that the identification parade was flawed, as several key witnesses failed to participate, and those who did were unable to provide a reliable basis for their identifications. The judgment emphasized the necessity for a robust evidential foundation in criminal trials, particularly when the stakes involve capital punishment. The court's decision reflects a commitment to upholding the principles of justice, ensuring that convictions are grounded in credible evidence. The ruling not only acquitted the accused but also set a precedent regarding the standards required for identification evidence in criminal proceedings.... |
| 1992 SLD 55, 1992 PTD 338 | Income-tax Cases Nos.12 and 13 of 1990 , decided on 22.05.1990 | In the case of Income-tax Cases Nos.12 and 13 of 1990, the Sindh High Court examined a significant issue concerning tax liabilities under the Income Tax Ordinance, 1979. The case revolved around whether tax liability constitutes a necessary element of working capital that should be excluded from total income when calculating surcharges. The court referenced a previous ruling which established that tax liability is indeed a working capital requirement. This judgment reinforces the principles of tax law, particularly how tax liabilities are treated in financial statements. The outcome of this case is vital for taxpayers and tax practitioners, as it clarifies the treatment of tax liabilities in financial assessments. The decision highlighted the importance of precedent in legal determinations and provided clarity on the exclusion of tax liabilities from taxable income for surcharge purposes, ensuring that businesses understand their financial obligations accurately. This ruling can signif... |
| 2002 SLD 1552, 2002 SCMR 1993 | Civil Review Petition No.Nil of 1999 in Civil Peti , decided on 16.04.2002 | This case revolves around the Supreme Court's decision to dismiss a review petition due to procedural non-compliance. The petitioners, represented by advocate Naveed Saeed Khan and advocate Tanvir Ahmed, sought a review of a previous judgment but failed to have the same counsel present as mandated by the Supreme Court Rules, 1980. The Court's ruling highlighted the critical nature of adhering to legal protocols, particularly in review proceedings. The judges emphasized that the integrity of the judicial process relies heavily on consistent legal representation, thereby upholding the principles of fairness and justice. This case serves as a reminder for legal practitioners about the importance of following procedural rules in court. Keywords include Supreme Court, review petition, legal representation, procedural compliance, and judicial standards.... |
| 2002 SLD 931, 2002 PCRLJ 471 | Criminal Appeal No.995 of 1996, Murder Reference N , decided on 15.10.2001 | This case revolves around the brutal murder of Khawar Abbas, who was shot multiple times by the appellant, Sajjad alias Loha. The incident occurred on October 29, 1993, as the victim and his companion were on their way to a flour machine. Witnesses testified that the appellant was armed and fired with intent to kill, motivated by a prior grievance against the deceased. The trial highlighted the absence of self-defense claims, as the victim was unarmed and posed no threat. The Lahore High Court reviewed the case, finding the prosecution's evidence compelling and upholding the death sentence. This case underscores the importance of evidentiary support in criminal proceedings and the legal standards surrounding self-defense claims.... |
| 2010 SLD 2698, 2010 SCMR 583 | Civil Petition No.32-K of 2010 , decided on 04.02.2010 | This case revolves around the interpretation of consent in legal proceedings, particularly in the context of a High Court order that was purportedly agreed upon by the parties involved. The Supreme Court of Pakistan examined the validity of the consent claimed by the High Court, ultimately concluding that the petitioners' arguments were insufficient to overturn the prior ruling. This case highlights the importance of clear consent in legal matters and the implications of such consent on the right to appeal. Keywords: consent in legal proceedings, Supreme Court Pakistan, High Court order, legal appeal, petition for leave to appeal.... |
| 1993 SLD 265, 1993 PTCL 793 | ITA No. 1031/LB of 1990-91, 1032/LB of 1990-91 | In the case before the Income Tax Appellate Tribunal, the central issue revolved around the validity of additional assessments initiated under Section 65 of the Income Tax Ordinance, 1979. The appellant, a vendor of chemicals, initially filed a return declaring an income of Rs. 360,000. The assessing officer accepted this return after issuing several notices for clarification. However, subsequent notices proposed a higher valuation of a property owned by the appellant, leading to increased assessments. The Tribunal found that the assessing officer's actions constituted a change of opinion, which is not legally permissible. The ruling cited several precedents that reinforce the principle that an assessment cannot be altered without new evidence. This decision has significant implications for taxpayers, emphasizing the importance of fair and consistent assessment practices. The Tribunal's findings reiterate that the Income Tax authorities must adhere to established legal standards, ensur... |
| 2008 SLD 2122, 2008 CLC 533 | This case revolves around the constitutional jurisdiction of the Sindh High Court concerning a dispute between a contractor (the petitioner) and local authorities regarding the completion and payment of contracted work. The petitioner, Muhammad Iqbal, claimed he had fulfilled his contractual obligations but was not compensated due to allegations of sub-standard work. The local authorities, represented by Town Nazim and others, countered these claims, asserting that the work quality was indeed sub-par and that damages were justified. The court determined that the issues at hand were factual in nature, thereby falling outside its constitutional jurisdiction. The decision underscores the importance of resolving factual controversies in appropriate forums. For those seeking insights into constitutional law and jurisdictional matters, this case exemplifies the limitations of high court intervention in disputes hinging on factual determinations. Relevant keywords include 'constitutional juri... | |
| 2024 SLD 2775, 2024 SCMR 757 | Crl. Petition No. 235-L of 2015 , decided on 27.10.2023 | In the case of MEHBOOB HASSAN vs. AKHTAR ISLAM and others, the Supreme Court of Pakistan addressed crucial issues concerning the legal standards for identification parades and the evidentiary value of recovered ransom amounts in kidnapping cases. The Court emphasized the importance of adhering to procedural safeguards to ensure fair trials and examine the implications of delays in criminal proceedings. The ruling underscored the need for judicial efficiency and the protection of fundamental rights, aiming for a balance between prosecutorial duties and defendants' rights. This case serves as a significant precedent in the context of criminal justice reform in Pakistan, emphasizing the necessity for timely justice and the integrity of the legal process. Keywords such as 'criminal justice reform', 'identification parade standards', and 'fundamental rights protection' are pertinent in discussions surrounding this ruling.... |
| 1985 SLD 2165, 1985 PLC 813 | G.-565 of 1984 , decided on 20.11.1984 | This case involves the Labour Appellate Tribunal's decision regarding an appeal filed by the Punjab Road Transport Board against the reinstatement order of the respondent, Mahmoodulhasan, by the Punjab Labour Court No. 5. The case highlights the significance of credible evidence in employment disputes, particularly concerning allegations of misconduct. The Tribunal ruled that the dismissal of the respondent was unjustified due to the lack of direct evidence from passengers regarding the alleged fare recovery. The case underscores the need for employers to substantiate claims against employees with reliable and direct evidence to ensure fair treatment in labor relations. This ruling serves as a precedent in labor law, emphasizing the need for due process and the protection of employee rights in the face of dismissal. Keywords such as 'employment law', 'labor rights', 'evidence in labor disputes', and 'unjust dismissal' are crucial in understanding the implications of this ruling.... |
| 2014 SLD 135, 2014 SCMR 304 | Criminal Petition No.896-L of 2012 , decided on 03.01.2013 | In this case, Muhammad Siddique filed a petition for leave to appeal against an order from the Lahore High Court that had allowed the suspension of the sentence for Nazir Ahmad, a co-accused convicted under section 302(b) of the Pakistan Penal Code for murder. The Supreme Court ruled that the principle of consistency was not properly applied, as the grounds for the bail application were not fresh and had been available during the initial applications. The case highlights the legal intricacies involved in bail applications and the necessity for courts to adhere to established legal precedents to ensure fairness in the judicial process. The ruling emphasizes the importance of proper judicial discretion and the adherence to legal standards in the context of criminal law, particularly regarding the suspension of sentences in serious offenses such as murder.... |
| 2007 SLD 3599, (2007) 290 ITR 217 | ... | |
| 2021 SLD 2547 = 2021 PCRLJ 1346 | Criminal Miscellaneous No. 3742/B of 2020 , decided on 12.02.2021 | This case revolves around the application for post-arrest bail filed by Muhammad Shakir, who was accused of desecrating the Holy Quran under Section 295-B of the Penal Code. The Lahore High Court, presided by Justice Tariq Saleem Sheikh, granted bail after considering the prolonged detention of the petitioner, which had lasted over 14 months without a conclusion to his trial. The court highlighted the necessity of establishing mens rea for the allegations against Shakir, suggesting that the case involved further inquiry regarding the nature of his actions. The court also recognized the fundamental rights outlined in Article 18 of the Universal Declaration of Human Rights, which emphasizes the need to respect religious beliefs. This case underscores the balance between protecting religious sentiments and ensuring the rights of the accused, particularly in a legal landscape where accusations can lead to severe repercussions. The decision reflects ongoing discussions about the treatment o... |
| 1984 SLD 387, 1984 PLD 338 | Criminal Original No. 283-W of 1980 , decided on 15.12.1981 | This case involves the Lahore High Court's decision on the petition filed by Islam Hassan Khan against the Secretary of Industries Government of Punjab regarding the fixation of seniority and the conversion of temporary posts into permanent ones. The petitioner argued that despite recommendations from the Punjab Civil Service Tribunal, he had faced compulsory retirement without relief. The court analyzed the legal framework of the Punjab Service Tribunals Act, the Contempt of Court Act, and the Constitution of Pakistan, ultimately dismissing the petition due to lack of actionable cause and the Government's administrative challenges. The case highlights significant issues in administrative law, public service regulations, and the implementation of tribunal recommendations, making it crucial for understanding civil service rights and judicial authority. Keywords related to this case include 'Punjab Service Tribunal', 'Contempt of Court', 'seniority fixation', 'judicial recommendations', ... |
| 1975 SLD 376, 1975 PLD 355 | N/A , decided on 19.03.1975 | This case revolves around the legal interpretation of lease agreements and administrative authority in Pakistan. The Supreme Court addressed the cancellation of a lease executed in favor of the Majlis-i-Intizamia for the construction of a mosque. The court ruled that once a lease is formally executed, it establishes a binding agreement that cannot be revoked by lower administrative authorities without legal grounds. The case highlights the principles of administrative law, particularly the need for lawful authority in governmental actions and the protection of property rights against arbitrary decisions. This ruling reinforces the significance of due process in the management of public lands and the necessity for governmental bodies to operate within the framework of established laws and regulations.... |
| 2021 SLD 1312, 2021 PTD 1245 | D-147, D-255, D-256, D-257 and D-3530 of 2020 , decided on 30.03.2021 | In the landmark case of Messrs Sahib Din Logistics and Others vs. Federation of Pakistan, the Sindh High Court addressed important issues regarding the authority of tax officers under the Sales Tax Act, 1990. The court examined the validity of notices issued by an officer whose appointment was contested by the petitioners. The ruling reiterated the principle that judicial remedies such as writs of quo warranto should be approached with caution, particularly when the motives behind the petitions may be questionable. This case highlights the significance of proper procedural adherence in tax administration and the court's commitment to ensuring that legal processes are not misused for ulterior motives. The decision serves as a critical reference for future cases involving tax authority challenges, emphasizing the need for clear legal grounds when contesting administrative actions.... |
| 2008 SLD 1802, 2008 SCMR 1241 | C.As. Nos.1699 and 1700 of 2003 and C.Ps. Nos.1193 , decided on 07.02.2007 | In the case of Noor Muhammad Khan Vs Registrar, Lahore High Court, the Supreme Court of Pakistan dealt with the disciplinary proceedings against the appellant, a Civil Judge First Class. The case revolved around allegations of misconduct, including integrity issues, demanding illegal gratification, and judicial impropriety. The Tribunal initially dismissed the appellant from service, but upon appeal, the punishment was altered to compulsory retirement. The Supreme Court found no substantial legal questions to interfere with the Tribunal's decision, affirming its authority to modify penalties. This case highlights critical aspects of judicial conduct and accountability, reinforcing the importance of integrity within the judiciary. It serves as a reminder of the standards expected from judicial officers and the consequences of failing to uphold them. The decision emphasizes the judiciary's role in maintaining public trust and enforcing discipline among its ranks.... |
| 2018 SLD 2407, 2018 SCMR 1956 | Civil Appeals Nos. 3, 4 of 2018, 3412 of 2017 and , decided on 12.01.2018 | This case involves significant legal interpretations regarding the authority of the Pakistan Medical and Dental Council (PMDC) and its legislative powers following amendments through Ordinances. The Supreme Court's ruling clarifies the relationship between the PMDC and the Council of Common Interests (CCI), asserting that the CCI does not hold legislative power for matters in the Federal Legislative List. The decision upholds the constitutional principle of parliamentary supremacy while addressing the procedural validity of regulations made by the PMDC. It emphasizes that any amendments made by the Ordinances lapse with their expiration, and the court mandated a new council's formation to ensure compliance with the law. This ruling impacts medical education governance in Pakistan, ensuring that the PMDC operates within its legal framework. Keywords: Pakistan Medical and Dental Council, Supreme Court, legislative authority, constitutional law, medical education governance.... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation and application of the National Accountability Ordinance, 1999, particularly focusing on section 16(a). The Sindh High Court critically examined the provisions of the law to determine the accountability of public officials involved in alleged misconduct. The court's ruling not only addressed the specific allegations but also set a precedent for future cases involving accountability in governance. Key aspects of the judgment included discussions on the principles of natural justice, the rights of the accused, and the overarching need for transparency in public office. The decision serves as a pivotal reference point for legal practitioners and scholars interested in administrative law and accountability. The court's emphasis on the rule of law and the legal framework surrounding public service aims to bolster public trust in judicial processes. The outcome of this case is expected to influence similar cases in the future, making it a signific... |
| 2008 SLD 1101, 2008 MLD 1586 | Criminal Appeal No. 45 of 2007 , decided on 26.02.2008 | In the case of Lal Khan Alias Sher Khan and Another vs The State, the Sindh High Court addressed a criminal appeal concerning the reduction of sentences under the Pakistan Penal Code, specifically sections 324 and 395. The accused, represented by their counsel Ajab Khan Khatak, argued for a lesser sentence due to their youth and expression of remorse. The State, represented by Fazalur Rehman Awan, agreed to the reduction based on similar considerations. The court ultimately decided to reduce the sentence from seven years to four years of rigorous imprisonment and lowered the fine imposed. This case highlights the judicial approach towards sentencing young offenders and the importance of mitigating circumstances in criminal cases. Keywords: Sindh High Court, criminal appeal, Pakistan Penal Code, youth offenders, legal representation, sentencing reduction.... |
| 1959 SLD 167, 1959 PLD 345 | Criminal Reference No. 398 of 1958 , decided on 26.11.1958 | The case revolves around the interpretation of section 448 of the Pakistan Penal Code, which addresses the issue of forcible dispossession. The Sindh High Court dealt with the legal implications of a landlord’s rights when a tenant is forcibly dispossessed. In this case, the complainant, Shahid Hussain, had rented out a hotel to Azizun Nabi, who later claimed he was unlawfully dispossessed by Muhammad Zaki, a servant of Azizun Nabi. The court highlighted that the landlord can file a complaint for dispossession even if the tenant does not take action, reinforcing the principle that the landlord's possession is linked to the tenant's rights. The judgment clarified that the possession of the landlord continues even when the property is rented out and that the landlord can reclaim possession once the tenant vacates. This case serves as a significant precedent in establishing the rights of landlords and tenants under Pakistani law, particularly concerning the unlawful dispossession of tenan... |
| 2006 SLD 1933 = 2006 CLC 79 | Regular Second Appeal No. 190 of 1988 , decided on 07.07.2005 | This case revolves around the execution of an agreement to sell property and the subsequent legal implications following the death of the property owner, Mst. Rashida Khanum. The Lahore High Court examined the validity of the agreement made by her husband, Dr. Abdus Sattar, acting as her general attorney. The court determined that the agreement was executed without the necessary consent from the principal, leading to its invalidation, especially in light of a prior Waqf deed. The decision highlighted the importance of proper legal procedures in property transactions, especially those involving family members. The ruling emphasized that agreements lacking registration and proper consent from the principal do not hold legal weight, thus protecting the rights of other parties involved, such as the donee of the Waqf property. This case serves as a crucial reference for legal practitioners dealing with property law and agreements made under power of attorney, underscoring the need for trans... |
| 2008 SLD 2446 = (2008) 304 ITR 67 | Appeal Nos. 846 and 847 of 2007 , decided on 02.07.2007 | In the case of Commissioner of Income-tax v. First Leasing Co. of India Ltd., the Madras High Court examined the allowability of expenses related to the issuance of debentures as deductions under the Income-tax Act, 1961. The court reviewed the appeals filed by the Revenue against the Income-tax Appellate Tribunal's ruling in favor of the assessee, where it was determined that the expenses should be categorized as revenue expenditure. The decision highlighted the importance of correctly interpreting tax laws regarding business expenditures, especially concerning capital versus revenue classifications. The court emphasized that the tribunal's application of previous case law established a precedent for allowing such expenses, thereby reinforcing taxpayer rights to legitimate deductions. This ruling is significant for businesses seeking clarity on the treatment of financial expenses in tax assessments, showcasing the judiciary's role in interpreting tax legislation effectively. Keywords ... |
| 2002 SLD 1541, 2002 SCMR 1933 | Civil Appeal No. 581 of 2000 , decided on 15.07.2002 | In the landmark case of Mrs. Noor Jehan Bi vs. Muhammad Yousaf, the Supreme Court of Pakistan deliberated on the interpretation of the Cantonments Rent Restriction Act, 1963, particularly focused on the provisions concerning the ejectment of tenants from commercial premises. The central question was whether a landlord could seek ejectment for the use of family members, specifically a husband, or if the law strictly required the premises to be for the landlord's own use. The Court determined that the language of the law is clear and unambiguous, allowing only the landlord to claim ejectment for their own bona fide needs. This case is pivotal in defining the rights of landlords under rental laws and underscores the necessity for precise legal interpretations in cases involving tenant eviction. Key terms include 'Cantonments Rent Restriction Act', 'ejectment of tenant', 'commercial premises', and 'landlord's own use'.... |
| 2008 SLD 579 = 2008 PLD 141 | Criminal Miscellaneous No. 9411-B of 2007 , decided on 21.01.2008 | This case revolves around the alleged involvement of Majid Ali Abbasi in a scheme related to the theft of visa stickers and their fraudulent use. The petitioner was arrested under the Emigration Ordinance, 1979, and the Pakistan Penal Code, 1860, specifically for charges relating to forgery and theft. The investigation revealed that the FIA had previously seized a batch of stolen visa stickers, and while the petitioner was found in possession of certain passports with disputed stickers, the evidence was insufficient to establish his guilt. The court's decision to grant bail was based on the lack of credible evidence linking the petitioner to the crime, highlighting the importance of thorough investigations in criminal cases. Keywords such as 'bail grant', 'Emigration Ordinance', 'visa fraud', 'Lahore High Court', and 'criminal law' are critical in understanding the legal implications of this case.... |
| 2019 SLD 851, 2019 PLC 63 | C.P. No. D-635 of 2018 , decided on 09.02.2018 | This case revolves around the legal conflicts between MESSRS GERRYS DNATA (PVT.) LTD. and the National Industrial Relations Commission regarding the suspension of an order affecting the petitioners' business operations. The petitioners, represented by Muhammad Faruq Ghani, sought judicial intervention as they faced potential adverse actions from the NIRC that could render them remediless. The Sindh High Court, in its decision, upheld the petitioners' rights, stressing the importance of resolving the complaints and contempt applications filed by the workmen in a timely manner. The case highlights critical aspects of industrial relations law, the importance of upholding legal rights during ongoing disputes, and the necessity for judicial oversight in administrative decisions. Key laws involved include the Industrial Relations Ordinance, 2011, and the Constitution of Pakistan, 1973, specifically focusing on sections related to industrial relations and constitutional jurisdiction. The deci... |
| 2019 SLD 1645 = 2019 CLD 744 | F. No: 176/OFT/ELECTRIC CBLE/CCP/2015 , decided on 26.03.2019 | The Competition Commission of Pakistan ruled on deceptive marketing practices by various cable manufacturers who concealed cash coupons within their product packaging, violating the Competition Act, 2010. This case highlights the importance of transparency in marketing and the responsibility of businesses to provide clear information to consumers. The decision emphasizes the need for compliance with advertising regulations and the consequences of misleading practices. The Commission ordered modifications to promotional materials to ensure that consumers are adequately informed about product benefits, particularly regarding the presence and value of cash coupons. The penalties imposed reflect a commitment to uphold fair competition and protect consumer rights in the marketplace. This ruling serves as a crucial precedent for future cases involving deceptive marketing practices in Pakistan's competitive landscape.... |
| 2024 SLD 70, 2024 PLD 1 | Writ Petition No. 2998 of 2022 , decided on 02.02.2023 | This case involves a constitutional petition by Pakistan Tehreek-e-Insaf (PTI) challenging the Fact-Finding Report issued by the Election Commission of Pakistan (ECP) regarding allegations of prohibited funding. The Islamabad High Court, presided over by Chief Justice Aamir Farooq and Justices Miangul Hassan Aurangzeb and Babar Sattar, ruled on the procedural aspects of the case, emphasizing the importance of due process and the right to a fair trial as enshrined in Article 10A of the Constitution of Pakistan. The court concluded that the ECP's report was not a final determination but a preliminary finding that required further proceedings. The judgment underscores the significance of judicial restraint in matters involving the separation of powers and the constitutional framework governing political parties. The decision highlights the legal obligations of political parties regarding their funding sources and the regulatory role of the ECP. The court's dismissal of the petition reflec... |
| 1983 SLD 969, (1983) 142 ITR 319 | CIVIL MISCELLANEOUS WRIT PETITION No. 402 OF 1979 | This case revolves around Tikaram & Sons (P.) Ltd., which faced heavy losses and was unable to pay certain income-tax dues. The Tax Recovery Officer attached the company's properties, including movable and immovable assets, as well as shares held by its directors. The petitioner sought a writ of mandamus to compel the sale of the attached properties to satisfy outstanding tax liabilities. The court emphasized the necessity of timely proceedings following an attachment and ruled that the TRO must sell the attached properties to recover dues. It was concluded that the shares could not be sold as they were merely security. This case highlights the complexities of tax recovery processes and the rights of companies under financial duress.... |
| 2017 SLD 2464 = 2017 YLR 1957 | Criminal Bail Applications Nos. 1721 and 1866 of 2 , decided on 09.01.2017 | This case involves the bail applications of Fawad Rehman and Mukhtar Ahmed Chauhan, who were accused of committing fraud related to property ownership through the issuance of a fake Computerized National Identity Card (CNIC). The allegations pointed to a conspiracy involving NADRA officials and the fraudulent acquisition of property. The Sindh High Court evaluated the evidence presented and determined that the prosecution's case relied heavily on documentary evidence, which had been secured by the investigating officer. Given that the investigation was complete and there was no risk of evidence tampering, the court ruled in favor of granting bail. The decision underscored the importance of due process and the presumption of innocence until proven guilty, as the allegations required further inquiry. The case highlights issues of property fraud, identity theft, and the judicial considerations in granting bail, making it significant in the realm of criminal law.... |
| 1971 SLD 614 = (1971) 82 ITR 680 | CIVIL APPEAL No. 1242 OF 1968 , decided on 11.10.1971 | In the landmark case of K.D. Kamath and Co. v. Commissioner of Income Tax, the Supreme Court addressed the validity of a partnership deed under the Income-tax Act. The case revolved around the interpretation of sections 185 and 26A of the Income-tax Act, alongside section 4 of the Indian Partnership Act. The Supreme Court determined that the partnership deed constituted a valid partnership, emphasizing the importance of profit-sharing and operational authority among partners. The ruling clarified that control by one partner does not invalidate the partnership as long as the essential elements of partnership are met. This case serves as a pivotal reference in understanding partnership law and its application in tax matters, highlighting the balance between management authority and partnership rights.... |
| 2005 SLD 3861, 2005 PLJ 9 | C.Ps. Nos. D-467, D-502, D-503, D-627 & D-628 of 2 , decided on 28.08.2004 | The case revolves around allegations of embezzlement involving the Faisal Cantonment Board and its officials. The petitioners, including Qazi Muhammad Shamim, were accused of various offenses under the Pakistan Penal Code and the Prevention of Corruption Act. The court highlighted the lack of evidence linking the petitioners directly to the embezzlement, stating that further inquiry was necessary to establish their guilt. The interim bail granted to the petitioners showcases the judicial focus on protecting the rights of individuals against unfounded allegations, ensuring that the legal process is upheld. This case is significant in the context of accountability and transparency within governmental financial operations, reflecting the judiciary's role in maintaining checks and balances. Keywords associated with this case include 'embezzlement', 'corruption', 'interim bail', 'Sindh High Court', and 'Pakistan Penal Code'. These terms are particularly relevant in discussions surrounding l... |
| 2003 SLD 1045, 2003 PLC 1091 | Civil Petition No.3033-L of 2001 , decided on 11.07.2002 | This case revolves around the dismissal of an appeal filed by a police constable, MUHAMMAD YAHYA, against his discharge from service due to alleged unfair practices during examinations. The Supreme Court of Pakistan reviewed the case, focusing on the procedural failings of the petitioner, who delayed his application for restoration of the appeal for three years without justifiable grounds. The court's decision underscores the necessity for timely legal action and adherence to the rules governing service tribunals. The ruling serves as a crucial reminder for civil servants regarding the importance of following legal procedures, particularly in appeals and restoration processes, to avoid dismissal due to non-compliance. This case highlights the intersection of the Service Tribunals Act and constitutional provisions regarding civil service disputes, making it significant for legal practitioners and civil service employees alike.... |
| 1988 SLD 725, 1988 PLC 157 | Appeals Nos. 18, 19, 20 and 21 of 1986 , decided on 16.07.1987 | In the case of Appeals Nos. 18, 19, 20, and 21 of 1986, the Service Tribunal of Sindh dealt with issues surrounding the maintainability of appeals against provisional seniority lists issued for civil servants. The appellants, who were high school teachers, contested their positions in the seniority list and the subsequent awarding of selection grades to other teachers based on this list. The Tribunal found that the appeals were not maintainable as the seniority list was provisional, and jurisdiction was only warranted if a final order was made by the relevant authority. The decision emphasized the importance of finalizing seniority lists and the need for timely action from administrative bodies. The ruling stressed that awards of selection grades must consider merit and efficiency, rather than solely relying on seniority. The case highlights the complexities of administrative law and the rights of civil servants in Pakistan, particularly in the context of service tribunals and seniorit... |
| 2002 SLD 2254, 2002 CLD 1306 | Regular First Appeal from Order No. 73 of 1991 , decided on 13.05.2002 | In this landmark case adjudicated by the Lahore High Court, the National Bank of Pakistan challenged the Banking Court's decision to reject its plaint regarding the recovery of loans. The case revolved around the bank's allegations of misappropriation by the respondents, who had pledged stocks of rice as collateral for a loan. The court highlighted the critical role of evidence in establishing a cause of action, reiterating that a plaint should not be summarily dismissed without due consideration of the facts and evidence presented. The ruling emphasized the necessity for judicial bodies to conduct thorough examinations before arriving at decisions that affect financial institutions and their clients. This case serves as a significant reference for legal professionals dealing with banking and financial litigation, reinforcing the principles of due process and fair trial. The decision also reflects broader themes of accountability and transparency in financial dealings, making it a vita... |
| 1991 SLD 457 = 1991 PLD 58 | Civil Appeals Nos. 130 to 132 of 1984 , decided on 20.09.1990 | This case revolves around the interpretation of seniority rights for civil servants under the Civil Servants Act, 1973, particularly in relation to the promotion of Deputy Superintendents in the Central Excise and Land Customs Department. The Supreme Court of Pakistan addressed whether the Service Tribunal could recognize seniority as a vested right and the implications of various examination periods on the promotion process. The ruling emphasized that the rights of civil servants to seniority must be assessed based on the rules and conditions existing at the time of their qualifications. This case is pivotal for understanding employment law and civil service regulations in Pakistan, particularly concerning seniority, promotion criteria, and the rights derived from competitive examinations. Keywords: civil servants, seniority rights, promotion, Supreme Court of Pakistan, employment law.... |
| 1997 SLD 526, 1997 MLD 635 | Civil Petition No.86 of 1996 , decided on 22.08.1996 | In the case of Alhamza Ship Breaking Co. vs Government of Balochistan, the Quetta High Court addressed the issue of octroi duty levied on an imported ship by the local government. The petitioner, Alhamza Ship Breaking Co., challenged the demand made by the octroi contractor, arguing that the calculation of octroi should not include central excise duty. The court examined the West Pakistan Municipal Committee Octroi Rules, 1964, and the relevant notifications issued by the Government of Balochistan. The court ultimately ruled that the inclusion of excise duty in the ad valorem value was justified and that the contractor had the authority to collect octroi as per the law. The decision emphasized the importance of following legal procedures and the implications of governmental notifications on local taxation. This case highlights the complexities of tax law and the need for clarity in the imposition of duties on imported goods, particularly in the context of local governance and fiscal po... |
| 1969 SLD 139 = 1969 SCMR 388 | Criminal Appeal No. 9-D of 1957 , decided on 28.11.1957 | In this pivotal case, the Supreme Court of Pakistan reviewed the conviction of MD. Nazir Hossain Sarkar and Mujibur Rahman Talukdar for the alleged abetment of murder. The court highlighted the importance of circumstantial evidence and the legal principle that an accused cannot be found guilty unless all reasonable hypotheses consistent with their innocence have been excluded. The judgment underscored the lack of direct evidence linking the appellants to the murder of Imam Ali, whose body was discovered under suspicious circumstances. The court's decision to overturn the lower court's ruling emphasizes the necessity of proper jury directions regarding the evaluation of circumstantial evidence. This case serves as a significant reference point in legal discussions surrounding the standards of proof required in criminal law, particularly in cases involving circumstantial evidence. Keywords such as 'Supreme Court of Pakistan', 'criminal appeal', 'murder abetment', and 'circumstantial evid... |
| 1978 SLD 15 = (1979) 39 TAX 51 | I.T.A. Nos. 262 and 397 of 1978-79 , decided on 07.11.1978 | This case from the Appellate Tribunal Inland Revenue highlights significant aspects of the Income Tax Act, 1922, particularly focusing on the admissibility of appeals based on tax payment requirements. It emphasizes the importance of procedural compliance while also addressing various business expenditure claims in the ginning and crushing industry. Key issues included the treatment of hedging losses, the assessment of ginning expenses, and the justification of claims based on comparative analysis with previous assessments. The ruling underscores the Tribunal's discretion in considering appeals, reinforcing the notion that appeals can still be heard if the substantive issues are resolved before the hearing date. This case serves as an important reference for practitioners in the field of tax law, particularly in understanding the nuances of tax assessments and appeals within the framework of the Income Tax Act.... |
| 2013 SLD 1869, 2013 PLC 789 | Writ Petition No.2238 of 2011 , decided on 31.05.2012 | In the case of Writ Petition No.2238 of 2011, the Islamabad High Court addressed the issue of pension increases for retired employees of the State Life Insurance Corporation. The petitioner, who retired in 2000, claimed entitlement to a 20% increase in pension based on an office memorandum issued in 1999 that allowed increases for certain retirees. The court examined the legal framework governing the pension rights of employees under the Constitution of Pakistan and the State Life Employees (Service) Regulations, 1973. The High Court concluded that the petitioner was indeed eligible for the increase as he retired in a relevant timeframe specified by the memorandum. The court's ruling reinforced the importance of fair treatment in pension matters and the applicability of constitutional protections against discrimination, highlighting the necessity for adherence to statutory regulations in the public sector. This case serves as a crucial reference for future pension disputes involving st... |
| 1993 SLD 332, 1993 PTD 823, (1993) 199 ITR 214 | Income Tax Application No. 225 of 1991 , decided on 10.10.1991 | The case revolves around the interpretation of cash credits under the Indian Income Tax Act, 1961. The Allahabad High Court examined whether the cash credit of Rs. 21,000 in the name of Smt. Memo Deyi was unexplained, which posed significant implications for income tax assessments. The ruling underscores the legal framework surrounding cash credits, the necessity for thorough documentation, and the importance of the Tribunal's role in ensuring equitable tax practices. This case serves as a critical reference for tax professionals and advocates dealing with similar income tax issues, particularly those concerning unexplained cash credits, a common area of dispute in tax litigation. Keywords: Income Tax, Cash Credit, Tax Law, Tribunal Decisions, High Court Rulings, Legal Interpretation.... |