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Citation(s) Details Summary
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2003 SLD 723, 2003 SCMR 1783 Civil Petition No.3568-L of 2001 , decided on 03.07.2002 This case revolves around a police officer's dismissal due to negligence in preventing a dacoity in Kamoki Town's jewellery market. The Supreme Court of Pakistan upheld the lower tribunal's decision, emphasizing the need for accountability among law enforcement officials. The ruling highlighted the importance of maintaining public trust in the police and the necessity of taking disciplinary action against officers who fail to perform their duties adequately. The court's decision reflects a commitment to ensuring that police officers uphold their responsibilities and act in the best interest of public safety. The case is significant in the context of police accountability and the standards expected of law enforcement personnel. Keywords such as police negligence, disciplinary action, and public trust are central to understanding this case and its implications....
1950 SLD 51, 1950 PLD 154 Criminal Revision No. 1076 of 1947 , decided on 19.03.1948 This case revolves around a dispute concerning possession of a house in Sialkot. The petitioner, Abdul Ghani, was convicted of criminal trespass and subsequently had possession of the property restored to the complainant, Imam Din, under section 522 of the Criminal Procedure Code. After being acquitted, Abdul Ghani sought to regain possession of the house, arguing that his acquittal should entitle him to restoration. The Lahore High Court deliberated on the powers conferred under the Criminal Procedure Code and the Specific Relief Act, ultimately ruling that the High Court holds discretion in such matters, and the circumstances surrounding the case must be thoroughly examined. The decision underscores the importance of judicial discretion in property disputes arising from criminal cases, particularly when ownership and possession are contested. The case emphasizes the need for a comprehensive evaluation of all relevant factors before making a ruling on possession, ensuring that justice...
2014 SLD 373, 2014 PTD 243, 2014 PTCL 382, 2014 SCMR 220 Human Rights Cases Nos. 14392 of 2013, 790-G of 20 , decided on 20.03.2014 This Supreme Court case addresses the critical energy crisis in Pakistan, which has led to widespread load-shedding and economic distress. The Court examined various factors contributing to this crisis, including the inefficiency of Independent Power Producers (IPPs), corruption in rental power projects, and the mismanagement of energy resources. The ruling underscored the link between energy availability and the right to life, as guaranteed by the Constitution. It mandated governmental reforms to ensure energy access, equitable distribution, and accountability in the energy sector. The judgment serves as a pivotal reference for future energy policy and governance in Pakistan, focusing on sustainable energy practices and the necessity for a transparent regulatory framework. Keywords: energy crisis, load-shedding, Supreme Court ruling, Independent Power Producers, constitutional rights, energy governance, public welfare, electricity distribution, Pakistan energy policy....
2024 SLD 4567, 2024 PLJ 565 W.P. No. 1287 of 2023 , decided on 13.03.2024 The case of Rozina Ahmed v. Province of Punjab revolves around the recruitment process for the position of ESE (Sci-Math) in which the petitioner claims she was wrongfully terminated due to alleged discrepancies in her educational documentation. The Lahore High Court, Bahawalpur Bench, examined the constitutional validity of the orders issued by the respondent authorities that withdrew her appointment based on claims that she did not possess the requisite MCS degree by the cut-off date stated in the job advertisement. The court found that the petitioner had indeed fulfilled all necessary qualifications prior to the deadline and had been subjected to an improper withdrawal of her appointment. The ruling highlighted the importance of a fair recruitment process and the legal protections offered under the Constitution of Pakistan. The decision to allow the petition underscores the court's commitment to upholding justice in employment matters and ensuring that candidates are not unfairly pe...
1981 SLD 2074, 1981 PLC 146 Appeal No. 347 of 1977 , decided on 18.09.1979 In the case of Dr. Mrs. Ibrar Hashmi, a Women Medical Officer, the Service Tribunal Punjab addressed her appeal against the Secretary of Health's decision to remove her from service. The case revolved around allegations of corruption involving tainted currency notes, which were recovered from a nurse, not from Dr. Hashmi. The Tribunal highlighted the irregularities in the disciplinary process, noting that Dr. Hashmi was denied access to critical documents that would have aided her defense. The judgment underscored the importance of due process and fair hearings in disciplinary actions against civil servants, emphasizing that without proper documentation, any disciplinary action could be deemed unjust. The Tribunal's decision to reinstate Dr. Hashmi serves as a pivotal reminder of the rights of public servants in disciplinary matters and the necessity for transparency and fairness in such procedures. This case is significant in the context of civil service laws and the rights of employe...
1991 SLD 852, 1991 SCMR 286 Civil Petition for Leave to Appeal No.118-R of 199 , decided on 03.04.1990 In the case of Civil Petition for Leave to Appeal No.118-R of 1990, the Supreme Court of Pakistan deliberated on the refusal of a trade union's appeal against the Peshawar High Court's decision that dismissed their writ petition. The High Court found that the trade union had been deregistered and was therefore not a juristic entity entitled to appeal. The petitioner sought condonation for a delay in filing the appeal, claiming that they had requested a certified copy of the judgment promptly but received it late. However, the Supreme Court found the reasons insufficient and emphasized that the delay must be justified on a day-to-day basis. The court also declined the petitioner's request to treat the case as one for the enforcement of fundamental rights, as this argument was not presented in the lower court. The decision highlights the importance of adhering to procedural timelines in legal proceedings and the stringent standards applied to requests for condonation of delay....
2007 SLD 3472, 2007 PLJ 173 C.A. Nos. 86 & 97 of 2002 , decided on 03.08.2007 The case revolves around the interpretation of the Administration of Evacuee Property Act, particularly Section 18-B(1)(e) regarding the powers of the Custodian in granting proprietary rights. It highlights the complexities involved in allotments of evacuee property, focusing on the historical context of land allotments post-partition. The Supreme Court ruled that once proprietary rights are granted, the Custodian cannot cancel those rights arbitrarily. This decision underscores the importance of legal rights in property ownership and the need for due process in administrative decisions. The ruling emphasizes protecting the interests of the allottees and preventing undue litigation. The case is significant for understanding property law in the context of refugee rights and government regulations....
2018 SLD 182, 2018 MLD 109 1st Civil Appeal No. S-01 of 2010 , decided on 31.03.2017 In the case of WASH DEV vs. GANESO MAL, the Sindh High Court dealt with an appeal concerning a summary suit based on a dishonored cheque. The appellant, WASH DEV, challenged the trial court's decree, which directed him to pay the respondent, GANESO MAL, an amount of Rs. 500,000 due to the dishonor of a cheque issued in favor of the respondent. The court examined the circumstances surrounding the issuance of the cheque and the subsequent dishonor by the bank. It was determined that the appellant had failed to substantiate claims that the cheque was stolen or that he had not issued it, leading to the dismissal of the appeal. This case underscores the legal principles surrounding negotiable instruments and the obligations of parties involved in such transactions, making it significant for legal practitioners and entities dealing with financial instruments....
2021 SLD 376 = 2021 PCRLJ 126 Criminal Appeals Nos. 18, 19, 20, 21, 22, 23 of 20 , decided on 05.05.2020 This case revolves around the Supreme Court's review of the High Court's decision to release prisoners on bail due to the COVID-19 pandemic. The Court scrutinized the jurisdictional limits of the High Court under Section 561-A of the Criminal Procedure Code, highlighting that such powers could only be exercised in the context of judicial proceedings and could not extend to administrative actions. The ruling reiterated the necessity of following established legal procedures regarding bail applications, stating that no person could be released without proper legal backing. The Court criticized the High Court for failing to consider the rights of victims' legal heirs before making its decision, labeling the oversight as a mockery of justice. The Supreme Court ultimately dismissed the High Court's order, reinforcing the importance of adhering to legal protocols even during extraordinary circumstances like a health crisis. This case serves as a critical reminder of the balance between judic...
1986 SLD 1719 = (1986) 160 ITR 370 TAX CASE Nos. 38 TO 40 OF 1978 , decided on 25.04.1985 This case revolves around the assessment of income from partnership firms under the Income-tax Act, 1961. The key issue was whether the share income from these firms could be considered as belonging solely to the assessee or if part of it should be attributed to the minor son, following the partition of the Hindu Undivided Family (HUF). The court examined the investments made by the HUF in various firms and determined that the income had to be divided equally post-partition. The ruling emphasized the principles of family law and taxation, reinforcing the importance of equitable distribution of income between family members. It serves as a significant precedent involving the taxation of HUFs in India, particularly in how income from family investments is treated in tax assessments. The decision has implications for tax liability claims, making it essential for legal practitioners and taxpayers involved in similar disputes to understand its nuances....
2005 SLD 1213, 2005 SCMR 770 Civil Petition No.3906/L of 2001 , decided on 25.03.2003 This case involves the inheritance rights under Islamic law, specifically focusing on the legitimacy of heirs. Gul Muhammad contended that Ibrahim, born after his step-mother's marriage to a second husband, could not inherit from Meer Muhammad. However, the courts established that Ibrahim was indeed the son of Meer Muhammad, thus granting him inheritance rights. This case underscores the importance of evidentiary support in inheritance disputes under Islamic law, reflecting broader themes of familial rights and property succession. The Supreme Court's decision reinforces the legal frameworks governing inheritance, providing clarity on the recognition of legitimate heirs, and the significance of marital legitimacy in determining inheritance rights....
1997 SLD 158, (1995) 74 TAX 60, 1997 PTD 1319, (1995) 213 ITR 73 Original Petition No.3348 of 1992-S , decided on 06.10.1994 In the case of Wandoor Jupiter Chits (P.) Ltd. vs. Commissioner of Income Tax, the Kerala High Court addressed significant issues surrounding the deductibility of administrative expenses during the liquidation of a company. The key legal framework was provided under the Income Tax Act, 1961, specifically section 256, which deals with references to the High Court. The Court highlighted the complexities involved in determining whether expenses incurred by the official liquidator could be deducted against the interest income earned from fixed deposits. This case set a precedent for future tax assessments involving companies in liquidation. The decision underscores the importance of clarity in tax law and the need for procedural reforms to streamline the judicial process, ensuring timely justice for entities involved in financial disputes. Keywords include 'Income Tax Act', 'deductibility of expenses', 'liquidation', 'Kerala High Court', and 'legal reform'....
2007 SLD 1318, 2007 MLD 1660 Criminal Miscellaneous No. 695 of 2007 , decided on 16.07.2007 The case revolves around a serious criminal offense involving the accused-petitioner, Abdul Qadir, who was implicated in a kidnapping and robbery incident. The complainant, Abdul Qadir, reported being abducted and held captive by the accused and co-accused, who were armed and dangerous. The court reviewed the evidence, including the complainant's testimony and the recovery of chains used to restrain him. Despite arguments from the defense regarding procedural issues, such as the lack of an identification parade, the court concluded that the evidence presented was compelling enough to warrant the denial of bail. This case underscores the importance of judicial scrutiny in criminal proceedings, especially in light of the increasing incidents of dacoities that threaten community safety. Keywords related to this case include bail application, criminal charges, identification parade, public safety, and judicial decision-making....
2022 SLD 806, 2022 SCMR 750 Criminal Petition No. 143-K of 2021 , decided on 25.11.2021 In the case of Ghulam Qadir vs. The State, the Supreme Court of Pakistan addressed the issue of pre-arrest bail in a serious criminal matter involving allegations of murderous assault. The petitioner, Ghulam Qadir, sought bail before arrest, arguing that the prosecution's case was tainted by mala fides due to a delay in registering the FIR. However, the Court found that the FIR's contents, corroborated by medical reports and witness statements, established a clear case against the petitioner. The Court highlighted that the injuries inflicted were severe, including an incised wound with exposed bone, which underscored the gravity of the situation. The Court's ruling reinforces the principle that the right to bail must be balanced against the severity of the alleged crime and the potential risks involved. The decision emphasizes the importance of thorough investigation and the integrity of the judicial process in criminal cases, particularly in matters involving violent offenses. Keyword...
1985 SLD 425, 1985 SCMR 181 Criminal Appeal No. 192 of 1980 , decided on 11.11.1984 This case revolves around the murder of Salehoon, wherein Ata Muhammad and six others were accused. The prosecution presented ocular testimony and forensic evidence to establish Ata Muhammad's involvement. The Supreme Court's decision emphasized the importance of the recovery of the weapon, which was crucial in linking Ata Muhammad to the crime. The case also highlighted the legal principles regarding the admissibility of evidence and the relevance of prior judgments in subsequent trials. The judgment illustrates the complexities of criminal law and evidentiary standards in Pakistan. The ruling serves as a significant precedent in criminal jurisprudence, particularly concerning the assessment of evidence and the implications of prior judicial findings. Key terms include 'murder case,' 'forensic evidence,' 'criminal appeal,' and 'Pakistan Penal Code.'...
2018 SLD 695, 2018 SCMR 798 Civil Appeal No. 97-K of 2016 , decided on 30.11.2017 In this case, the Supreme Court of Pakistan deliberated on a civil appeal regarding the punishment imposed on an employee of the Pakistan Rangers for financial misappropriation. The appellant, who served as a clerk at a petrol station, was charged with embezzling funds and subsequently sentenced to 89 days of rigorous imprisonment. The court examined the evidence presented across various forums and concluded that the appellant had been provided a fair chance to present his defense during the inquiry. The ruling emphasized the importance of procedural fairness in administrative disciplinary actions. The court dismissed the appeal, reinforcing the integrity of the previous findings and the necessity for accountability in public service. Notably, the decision highlighted the legal principles surrounding administrative justice and the enforcement of disciplinary measures within military frameworks. This case serves as a precedent for future cases involving embezzlement and the rights of em...
1979 SLD 1361, (1979) 120 ITR 309 D.B. IT CASE No. 32 OF 1977 , decided on 23.01.1978 This case examines the legal intricacies surrounding the imposition of penalties for income concealment under the Income-tax Act, 1961. The Rajasthan High Court's ruling emphasizes the importance of thorough fact-finding by the Tribunal, highlighting a failure to consider previous findings that indicated the taxpayer's earnings were indeed concealed. This ruling is pivotal for understanding the application of section 271(1)(c) and the role of the Tribunal as a fact-finding body. Legal practitioners and taxpayers alike should note the critical balance between the findings in assessment proceedings and subsequent penalty assessments. This case serves as a reminder of the legal obligations to transparently disclose all sources of income and the potential repercussions of failing to do so. Keywords: Income Tax, Penalty, Concealment of Income, Rajasthan High Court, Legal Precedents....
1999 SLD 534, 1999 PTD 3560, (1998) 230 ITR 813 Miscellaneous Civil Case No.325 of 1990 , decided on 15.03.1996 In the case of Commissioner of Income Tax vs. Santosh Rice Mills, the Madhya Pradesh High Court addressed the issue of whether a debt could be classified as bad under the Income Tax Act, 1961. The assessee had supplied goods to a party in Cuttack and later wrote off a significant amount as bad debt after realizing the debtor's poor financial condition. The Income-tax Officer initially disallowed this deduction, arguing that the assessee had not taken legal steps to recover the dues and that the transactions were not genuine. However, the Tribunal overturned this decision, highlighting that the transactions were typical for business operations and that the Income-tax Officer failed to substantiate his claims regarding the debtor's financial status. The High Court upheld the Tribunal's findings, emphasizing that the determination of a bad debt is a factual matter and should not be re-evaluated without sufficient evidence....
1992 SLD 1668 = (1992) 196 ITR 366 D-2741 of 1971-72 , decided on 01.01.1992 In the case before the Calcutta High Court, the primary issues revolved around the interpretation of sections 40(a)(v) and 80-I of the Income-tax Act, 1961, concerning business expenses and deductions for companies. The case highlights the complexities associated with business disallowances, particularly in relation to employee benefits and the treatment of expenditures on property used by employees. The Court found that expenditures for maintaining employee accommodations should not be classified as perquisites, thus allowing the company to exclude these expenses from disallowances under section 40(a)(v). Additionally, the Court recognized the revenue from transporting crude oil belonging to ONGC as integral to the business of the assessee, affirming the applicability of section 80-I deductions. This case serves as a critical reference for tax law interpretation and has implications for corporate tax planning and compliance, especially in sectors involving significant operational expe...
1993 SLD 52, 1993 PTD 392, (1993) 67 TAX 74 Special Civil Application No. 6656 of 1987 , decided on 28.01.1992 This case revolves around the interpretation of the Income Tax Act, 1961, particularly concerning the provisions for provisional assessments and the consequent rights of taxpayers regarding refunds. The Gujarat High Court examined multiple special civil applications filed by Saurashtra Cement and Chemical Industries Ltd and others, challenging the legality of tax collections made prior to regular assessments. The judgment clarified that tax liabilities are established upon legislative enactments, and the methods of tax collection, including advance tax and self-assessment, are lawful under the Income Tax Act. The court affirmed that the absence of a timely regular assessment does not automatically entitle taxpayers to refunds of amounts that were properly collected as tax. This case highlights the importance of understanding the statutory framework governing tax liabilities and the processes involved in tax assessment and collection. Keywords relevant to this case include 'Income Tax A...
2020 SLD 812, (2020) 121 TAX 146 AT-63/2019 , decided on 26.08.2019 This case revolves around the appeal filed by Kashaf Foundation against the order of the Commissioner (Appeals-I) regarding compulsory registration under the Sindh Sales Tax on Services Act, 2011. The foundation, a non-profit organization, challenged the imposition of sales tax on its service charges related to micro loans. The tribunal examined the applicability of the Sindh Sales Tax on Services Act, particularly sections 24B and 43, and the Companies Ordinance, 1984. The court recognized that the services provided by non-banking finance companies are indeed taxable, leading to the decision that the foundation was rightly registered and liable for tax. However, the tribunal found that the imposition of maximum penalty lacked justification, resulting in a reduction of the penalty amount. This case highlights the importance of compliance with tax regulations for non-profit organizations operating in financial services, the nuances of service charges, and the legal interpretations of ta...
2007 SLD 3029, 2007 PLJ 226 Crl. A. No. S-37 and Crl. Rev. Appl. No. S-63 of 2 , decided on 15.09.2006 This case revolves around a violent altercation that occurred on March 18, 1999, involving multiple appellants and the complainant, Syed Zair Ali. The complainant confronted the appellants regarding construction materials obstructing his business, leading to an escalation where the complainant was physically assaulted. The court proceedings highlighted the roles of the appellants in the incident, corroborated by medical evidence of the complainant's injuries. Ultimately, the Sindh High Court decided to uphold the trial court's conviction while exercising leniency by sending the appellants on probation, recognizing their status as first offenders and the circumstances of the incident. This decision reflects a broader judicial approach towards rehabilitation over punishment, especially for those not previously involved in criminal activity. The ruling emphasizes the importance of context in criminal acts and the potential for rehabilitation through probationary measures....
2002 SLD 1802, 2002 CLC 449 Suit No.613 of 2001 , decided on 31.10.2001 In the case of Qatar Airways vs. Genyis International (PVT.) LTD., the Sindh High Court addressed a recovery suit where the plaintiff sought to enforce a claim based on an admission made by the defendant. The court emphasized the importance of clear admissions in legal proceedings, particularly under the Civil Procedure Code. The plaintiff, Qatar Airways, was represented by Zahid F. Ebrahim, while the defendant was represented by Abid Sheerazi. The case revolved around the General Sales Agent Agreement between the parties, which was terminated, leading to disputes over the sale proceeds of airline tickets. The court's decision underscores the significance of proper documentation and admissions in legal cases, reinforcing that mere counterclaims do not negate the obligations established by clear admissions. This case serves as a critical reference for similar disputes in commercial law, highlighting the role of admissions in expediting justice and resolving claims efficiently. It also i...
2000 SLD 375, 2000 PTD 2755, (1999) 237 ITR 65 Civil Miscellaneous Application No. 2599 of 1997 i , decided on 09.10.1998 This case revolves around the condonation of delay in filing a petition under section 256(2) of the Income-tax Act, 1961. The Income Tax Officer had rejected the application for reference to the High Court based on an earlier decision that was subsequently overturned by the Supreme Court. The petitioner, represented by their counsel, faced a delay of approximately 25 days due to personal circumstances affecting the counsel. The court highlighted the importance of allowing litigants the opportunity to pursue their rights based on changing legal standards and the necessity of a liberal approach towards delays caused by counsel's inability. The decision set a precedent for future cases where changes in law or personal circumstances affect timely filings, emphasizing justice and fairness in legal proceedings....
2016 SLD 2330, 2016 PLD 94 Writ Petition No. 13202 of 2015 , decided on 02.07.2015 In the case before the Lahore High Court, the petitioner, DR. YASIN ZIA, Chairman of a welfare organization, filed a writ petition seeking directions for the installation of CCTV cameras in police stations and the provision of ambulances to his organization. The court examined the existing initiatives by the GOVERNMENT OF PUNJAB to enhance public safety through the development of model police stations and the installation of surveillance technology. The court emphasized that the constitutional jurisdiction is designed to enforce existing rights rather than create new ones. It ultimately dismissed the petition, citing the lack of legal basis for the requests made by the petitioner. The court highlighted the need for the Provincial Government to expedite the installation of CCTV cameras to improve police accountability and public confidence in law enforcement. This case underscores the importance of technology in modern policing and the legal framework governing public safety initiatives...
2010 SLD 1558, 2010 YLR 599 Writ Petition No. 1336 of 2008 , decided on 03.06.2009 This case revolves around the custody of a minor child under the Guardians and Wards Act, 1890. The petitioner, SHAHRAY KHAN, contested the decision of the lower courts that granted custody to the respondent, MST. AZIZ FATIMAH. The minor, who had been living with her father, expressed a desire to remain in his care due to a lack of interaction with her mother. The High Court highlighted the importance of the child's welfare, noting that the minor appeared happy and well-adjusted. The ruling underscored that the rights of the parents should not overshadow the best interests of the child. The Court's decision included a detailed visitation schedule to promote a healthy relationship between the minor and her mother. This case serves as a significant reference for custody disputes, emphasizing the child's emotional needs and stability over parental rights....
2004 SLD 1233 = 2004 SCMR 1811 Civil Appeals Nos. 1681, and 1682 of 2003 , decided on 06.05.2004 In the Supreme Court of Pakistan, Civil Appeals Nos. 1681 and 1682 of 2003 were heard concerning the termination of Syed Muhammad Ali Gohar Zaidi from the House Building Finance Corporation. The case revolved around the application of Service Regulations and various laws including the Service Tribunals Act and the Limitation Act. The Supreme Court concluded that the Service Tribunal had not correctly applied the law regarding the reinstatement and back benefits owed to the appellant. It emphasized the importance of providing reasons for decisions made by the Tribunal and noted the lack of justification for treating the intervening period as leave. This case highlights significant issues of employment law, the rights of civil servants, and the need for fair treatment in the workplace, making it a critical reference for future cases involving employee termination and reinstatement. Keywords: employment law, civil servants' rights, termination, reinstatement, House Building Finance Corpor...
2022 SLD 755, 2022 PTD 737 Writ Petition No. 3562 of 2020 , decided on 28.02.2022 In the case of MOL Pakistan Oil and Gas Company vs. The Islamabad Capital Territory Administration, the Islamabad High Court addressed the legality of a professional tax demand against a foreign company operating in Pakistan. The petitioner contended that the demand for professional tax was not applicable as it was a branch office of a foreign entity and not a company registered under the Companies Act, 2017. The court examined the definitions of 'company' and 'foreign company' under the Companies Act, concluding that foreign companies are not equated with locally registered companies. The court highlighted that the professional tax provisions under the West Pakistan Finance Act, 1964, as amended, only applied to companies meeting specific criteria, which the petitioner did not fulfill. This decision reinforces the regulatory framework governing foreign companies in Pakistan and clarifies the scope of professional tax applicability, ensuring compliance with constitutional mandates. Key...
1976 SLD 189, (1976) 102 ITR 761 SPECIAL JURISDICTION CASE Nos. 222 TO 230 OF 1972 , decided on 02.09.1975 This case revolves around the tax assessment status of Sardar Santokh Singh, who claimed to be the karta of a Hindu undivided family (HUF) consisting of himself and his family members. The Income Tax Officer had assessed him as an individual for several assessment years, rejecting his claims of partial partition and registration of a family firm, Autoways (India). The High Court emphasized the importance of understanding Hindu law principles regarding property and family status. It was determined that the Tribunal must reassess the case, focusing on whether the petitioner could successfully claim HUF status based on his assertions of having thrown his separate property into the common stock. The court referred to precedents and established legal principles, asserting that a clear intention to blend separate property into joint family assets could substantiate the claims made. This case highlights the complexities of tax law as it intersects with family law, particularly in the context ...
2004 SLD 1887 = 2004 CLC 1133 Civil Revision No.225/D of 2000 , decided on 17.12.2003 This case revolves around a civil revision petition filed in the Lahore High Court concerning the inheritance rights of the petitioners, who claimed to be the collaterals of the deceased Sikandar Khan. The case highlights significant issues under the Specific Relief Act, Limitation Act, and Civil Procedure Code. The petitioners asserted ownership of 3/4th shares of Sikandar's estate, which they claimed was wrongfully transferred after his death. However, the court found that the petitioners failed to substantiate their claims with adequate evidence. The ruling emphasized the importance of proving one's status as a collateral and the necessity of filing suits within the limitation period. The decision underscores the complexities of inheritance law and the necessity of establishing clear legal rights to property. Keywords: inheritance rights, civil revision, Lahore High Court, Specific Relief Act, Limitation Act, property ownership, legal evidence....
1997 SLD 607, 1997 CLC 1765 Civil Revision No. 183 of 1984 , decided on 01.07.1987 This case revolves around a civil revision concerning the specific performance of a sale agreement, where the petitioners sought to enforce a contract for the sale of land that was allegedly agreed upon with the defendant, Khalid Khan. The petitioners claimed they had paid earnest money to a treasurer who was not authorized to represent Khalid Khan. The court found that the sale agreement was not enforceable as it lacked necessary approvals from the Guardian Court due to the property being owned by minor children. The court emphasized the importance of legal adherence to property transactions involving minors and ultimately ruled in favor of the defendants. The case highlights critical aspects of contract law, guardianship rights, and the protection of minors in property dealings, making it a significant reference point for similar disputes in the future....
2021 SLD 509, 2021 PLJ 156 Crl. A. No. 343 of 2008 , decided on 17.09.2019 This case revolves around a violent incident leading to the death of Ahmad Nawaz and injuries to his brother Habib Nawaz. The appellants, including Allah Bakhsh, were accused of attacking the victims with blunt weapons while they were en route to a tuition center. The prosecution argued that the attack was premeditated, stemming from a prior altercation between the complainant's family and the appellants. The medical examination revealed serious injuries sustained by both victims, with Ahmad Nawaz succumbing to his injuries days later. The trial court found the appellants guilty of murder and attempted murder, imposing severe sentences. However, during the appeal, the Lahore High Court scrutinized the evidence, particularly the nature of the injuries and the intent behind the attack, ultimately deciding that the appellants did not commit intentional murder but were guilty of lesser charges, resulting in a modification of their sentences. This case underscores the complexities of crimin...
1961 SLD 305, 1961 PLD 206 Civil Appeal No. 100 of 1960 , decided on 20.02.1961 In the case of Seth Jassumal vs. The Central Government, the Supreme Court of Pakistan examined the validity of a will made by Seth Kodumal, who was considered an intending evacuee. The court focused on the implications of the Pakistan (Administration of Evacuee Property) Ordinance, 1949, and its notifications, which prohibited certain transactions by individuals classified as intending evacuees. The court determined that the will executed by Kodumal was invalid as it attempted to transfer property rights while he was under the prohibition of the law. This case is significant in understanding the legal constraints surrounding property transfers involving evacuees and the interpretation of such laws within the Pakistani legal framework. Key aspects include the definitions of 'intending evacuee,' the role of notifications in property law, and the nature of wills in relation to property transfers under the Succession Act. The ruling reinforces the necessity for adherence to legal protocol...
1975 SLD 219, 1975 SCMR 237 K-46 of 1974 , decided on 13.09.1974 In the case of ASANDAS vs. THE STATE, the Supreme Court of Pakistan examined the allegations against the petitioner, ASANDAS, who was accused of inciting a group to commit murder. The court focused on the application of relevant laws, particularly the Penal Code sections concerning murder, rioting, and unlawful assembly. The petitioner had previously been granted bail, but the High Court later cancelled it, leading to the appeal. The Supreme Court affirmed the High Court's ruling, emphasizing the sufficiency of evidence indicating the petitioner's involvement. This case highlights important legal principles regarding vicarious liability in criminal law and the responsibilities of individuals within unlawful assemblies. It serves as a precedent for similar cases involving incitement and collective criminal actions....
2023 SLD 452 = 2023 PCRLJ 100 Criminal Miscellaneous (BA) No. 652-A with Crimina , decided on 02.07.2021 This case from the Peshawar High Court addresses critical issues surrounding bail in the context of anti-State allegations. The court's decision highlights the balance between the rights of the accused and the prosecution's burden of proof. The legal principles cited involve significant sections from the Criminal Procedure Code and the Penal Code, as well as the Anti Terrorism Act. The ruling sets a precedent for future cases involving similar allegations, emphasizing the need for thorough investigations before concluding guilt. With the increasing relevance of anti-terrorism laws, this case underscores the importance of safeguarding civil liberties while addressing national security concerns. Keywords: bail, anti-State comments, legal principles, prosecution, civil liberties, national security....
1995 SLD 399, 1995 SCMR 1615 Criminal Appeal No. 200 of 1993 , decided on 11.04.1995 In the case of Muhammad Ismail and Ghulam Ghous vs. The State, the Supreme Court of Pakistan addressed serious allegations of murder under the Penal Code. The case revolved around a tragic incident where three individuals were killed, including a child witness, Hazrat Ali, who played a crucial role in identifying the accused. The court evaluated the evidence, including eyewitness accounts and confessions, ultimately concluding that the appellants were guilty as charged. The judgment highlights the importance of reliable witness testimony and the standards for evaluating confessions in criminal law. This case serves as a significant reference in criminal jurisprudence, particularly concerning child witnesses and the admissibility of confessions. The decision reinforces the principle that credible evidence can lead to conviction, even when it involves the testimony of minors. The court's ruling also emphasizes the legal standards pertaining to the recording of confessions and the assessm...
1985 SLD 660, 1985 SCMR 987 Civil Petition No. 100 of 1981 , decided on 25.01.1981 This case involves a civil petition for leave to appeal against a judgment of the Lahore High Court concerning a loan recovery suit initiated by United Bank Ltd against Messrs Mairaj Sons. The Supreme Court of Pakistan addressed several legal issues, including the admissibility of points not raised in lower courts and the conditions imposed for defending a suit. The court emphasized that the petitioners were required to deposit the claimed amount in cash to defend themselves, which was deemed lawful. The court's decision reinforces the principle that parties must adhere to procedural requirements in civil litigation, particularly in banking cases. This case highlights the complexities of loan recovery laws in Pakistan, particularly under the Banking Companies (Recovery of Loans) Ordinance. Keywords: loan recovery, banking law, Supreme Court of Pakistan, legal proceedings, civil litigation....
2014 SLD 1381, 2014 YLR 353 Civil Appeal No.52 of 2009 , decided on 07.03.2012 The case revolves around a dispute regarding ownership and possession of land identified as survey No.1052 in village Kathar. The plaintiff, Kala, claimed possession based on a gift-deed from Ghulam Hussain; however, the Supreme Court found that the gift-deed did not specifically pertain to the land in question. The evidence indicated that the defendants had maintained possession of the land since at least 1981, countering Kala's claims. This case highlights the importance of clear documentation in property disputes and the prioritization of documentary evidence over oral claims. The ruling underscores the legal principles surrounding property rights, gift-deeds, and the necessity for comprehensive evidence in civil litigation. By adhering to these principles, the Court aimed to uphold the integrity of property rights and provide a resolution to the longstanding dispute....
1983 SLD 283, 1983 SCMR 1148 Civil Petition for Special Leave to Appeal No. K 6 , decided on 15.02.1983 In the landmark case of MRS. ABDUL REHMAN ARAIN vs. MEHMOODUL HASAN, the Supreme Court of Pakistan addressed crucial aspects of tenancy rights, particularly focusing on the rights of widows of deceased tenants under the West Pakistan Urban Rent Restriction Ordinance. The court evaluated the legality of ejectment applications and emphasized the need for competent actions against heirs in possession of rented premises. The decision underscored the importance of protecting vulnerable tenants, especially widows, ensuring they are not unjustly evicted while legal proceedings are pending. The ruling is significant in the context of evolving landlord-tenant laws in Pakistan, reflecting a balance between property rights and tenant protections. This case sets a precedent for future cases involving similar circumstances, highlighting the judiciary's role in safeguarding tenants' rights amidst changing socio-legal landscapes. Keywords like 'tenancy rights', 'eviction', and 'widow protection' are ...
1990 SLD 2021, (1990) 184 ITR 339 D-2741 of 2016 , decided on 01.01.1990 The case revolves around the assessment year 1972-73, where the assessee, Indian Oxygen Ltd., faced issues regarding the allowance of a business loss due to an amount that had been stranded in its closed branch in Pakistan since 1940. With the geopolitical tensions leading to restrictions on repatriation, the amount became vested with the Custodian of Enemy Properties. The court emphasized the importance of recognizing the nature of the capital involved, determining that the amount was part of the circulating capital rather than fixed capital. The final judgment favored the assessee, allowing for the write-off of the bad debt after considering the relief provided by the Government of India. This case highlights critical aspects of business loss deductions under tax laws, relevant to companies dealing with foreign branches in politically sensitive regions....
1998 SLD 191, 1998 PTD 1332, (1997) 224 ITR 98 Income-tax Reference No.63 of 1983 , decided on 18.11.1996 In the landmark case of Income-tax Reference No.63 of 1983, the Punjab and Haryana High Court analyzed the provisions of the Income Tax Act, particularly focusing on section 271(1)(c) regarding penalties for concealment of income. The court emphasized that when an assessee's declared income is significantly lower than the assessed income, a rebuttable presumption arises suggesting concealment. The onus shifts to the assessee to demonstrate that any discrepancies were not due to fraud or willful neglect. The case involved the Commissioner of Income Tax and Ajay Textiles, with prominent legal representation from senior advocates. The court ultimately ruled that the assessee failed to provide sufficient evidence to counter the presumption of concealment, leading to the upholding of the penalty imposed by the Inspecting Assistant Commissioner. This case illustrates the importance of maintaining accurate financial records and the legal responsibilities of taxpayers under the Income Tax Act....
1993 SLD 1215, 1993 PLC 215 KAR-406 of 1991 , decided on 31.05.1992 In the case of Allied Bank of Pakistan Ltd. vs. Mir Abdul Sattar Talpur, the Labour Appellate Tribunal of Sindh addressed an industrial dispute concerning the wrongful dismissal of an employee. The tribunal found that the respondent, Mir Abdul Sattar Talpur, qualified as a 'workman' under labor laws, despite the employer's claims to the contrary. The tribunal's ruling highlighted the lack of managerial powers held by the employee, affirming his status and entitlement to back benefits due to the unproven charges of fraud leading to his dismissal. This case underscores the importance of due process in employment termination and the rights of employees to seek redress against unjust actions by employers. The decision also referenced previous judgments to support the entitlement of the employee to full back benefits, reinforcing labor rights in Pakistan....
2019 SLD 1985, 2019 YLR 2098 Election Appeal No. 8 of 2016 , decided on 18.09.2018 In the case of Election Appeal No. 8 of 2016, the Sindh High Court addressed the procedural requirements for election petitions under the Sindh Local Government Act and related laws. The appeal arose from a dismissal by the Election Tribunal due to the petitioner's failure to verify the election petition properly and provide prior notice to the respondents. The court ruled that these requirements are not merely technicalities but essential components of the electoral process that must be strictly followed to ensure fairness and transparency. The decision highlighted the importance of adhering to legal protocols in election disputes, referencing various case laws that underscore the mandatory nature of verification and notice requirements. This ruling serves as a crucial reminder for future election petitioners to comply with all procedural obligations to avoid dismissal. Key laws involved include the Sindh Local Government Act, Civil Procedure Code, and Representation of the People Act...
2018 SLD 2930, 2018 PLJ 755 Intra Court Appeals No. 1 to 5 of 2007 in S.M.C. N , decided on 15.05.2018 This case revolves around the contempt proceedings initiated against police officials for their involvement in the manhandling of the Chief Justice of Pakistan on March 13, 2007. The incident garnered significant media attention, leading to a suo motu notice by the Acting Chief Justice. The Supreme Court found that the actions of the appellants constituted serious contempt of court, as they physically restrained the Chief Justice in a public setting. Despite their submissions of apologies, the Court deemed them insincere and reflective of a lack of genuine remorse. The decision emphasizes the importance of upholding the dignity of the judiciary and the serious consequences of contemptuous conduct. The ruling serves as a reminder of the judiciary's authority and the accountability of law enforcement officials in maintaining respect for judicial proceedings....
2022 SLD 1701, 2022 PLJ 33 C.R. No. 63 of 2018 , decided on 25.06.2021 In the case of C.R. No. 63 of 2018, the Quetta High Court dealt with critical issues surrounding the rights of minors in legal proceedings. The petitioners, including a minor plaintiff, sought a declaration regarding their ownership of a property in Pishin. The trial court dismissed their suit on procedural grounds, asserting that the minor lacked a guardian ad-litem at the time of filing. However, the High Court found that such dismissal was unjustified and contrary to the principles of justice, as the minor's interest was adequately represented by the other plaintiffs. The court's decision highlighted the importance of allowing minors to pursue their rights through proper representation and the need for courts to facilitate justice rather than hinder it through procedural technicalities. This case underscores the legal protections available to minors and the obligations of courts to ensure fair proceedings, making it a significant reference point for future cases involving minors in ...
2001 SLD 989, 2001 PCRLJ 704 Criminal Miscellaneous No.502/B of 2000 , decided on 30.03.2000 This case revolves around the grant of bail to Abdul Hafeez, who was accused in the F.I.R. No.964 of 1999 under various sections of the Penal Code, including 392, 324, and 337-F(i)/(ii). The key legal points involved were the interpretation of the Criminal Procedure Code regarding bail under Section 497(2). The court found that the evidence did not substantiate the claim that the petitioner facilitated the murder, as he allegedly caused injuries with a blunt weapon after the deceased had already suffered from fire-arm injuries. This case highlights the importance of thorough investigation and the judicial discretion in granting bail. Keywords include 'bail', 'Criminal Procedure Code', 'Lahore High Court', 'murder', and 'legal representation'....
1965 SLD 65, 1965 PLD 68 Civil Appeals Nos. 41 and 42 of 1963 , decided on 19.10.1964 This case revolves around the appeals filed by Ch. Altaf Hussain and others concerning the transfer of house No. 1454-A, Wallington Mall, Lahore Cantonment, which had been claimed by multiple parties following the partition of India. The Supreme Court of Pakistan had to evaluate the provisions of the Displaced Persons (Compensation and Rehabilitation) Act, 1958, particularly the rights of claimants and the nuances of property transfer in the context of displaced persons. The court found that the objections about the presentation of appeals were merely technical and did not affect the substantive rights of the petitioners. The decision underscored the importance of fair adjudication in property disputes arising from the partition and emphasized adherence to legal provisions governing displaced persons. The ruling also highlights the court's role in ensuring that all relevant claims are examined without undue technical hindrances, thereby promoting justice and fairness in property rights...
2024 SLD 34, 2024 SCMR 28 Criminal Petition No. 1233 of 2023 , decided on 30.11.2023 In this significant legal case, Muhammad Usman sought bail from the Supreme Court of Pakistan after being incarcerated for over two years on charges under the Pakistan Penal Code. The court's ruling focused on the principles of statutory delay under the Criminal Procedure Code, highlighting the importance of timely trials and the rights of the accused. The court noted that the delay in the petitioner’s trial was not due to any fault on his part but was instead caused by the actions of co-accused individuals. This case reinforces the legal framework surrounding bail applications, particularly regarding the third proviso of Section 497(1) of the Criminal Procedure Code. The decision is crucial for advocates and legal practitioners in understanding the nuances of bail applications and the conditions under which they can be granted, ensuring that the rights of individuals awaiting trial are upheld....
1976 SLD 146, 1976 SCMR 68 Civil Appeal No. 90 of 1969 , decided on 11.07.1975 This case revolves around the Supreme Court of Pakistan's decision to clarify an oversight in a previous ruling regarding the dismissal of a civil appeal concerning the transfer of an evacuee house. The petitioner, Allah Ditta, sought cash compensation for compensation books he purchased from other claimants. The Court recognized the oversight in not including remarks about the petitioner's entitlement and directed the authorities to examine his claim for compensation. This case highlights important aspects of property rights, compensation laws, and the procedural responsibilities of courts. The amendment to section 15 of the Displaced Persons (Compensation and Rehabilitation) Act, 1958, plays a crucial role in determining the petitioner's rights. Keywords: Supreme Court, compensation, evacuee house, property rights, legal clarification....
1978 SLD 938, 1978 PLC 54 Appeal No. 78 of 1974 , decided on 27.03.1975 This case involves an appeal made by the Punjab Road Transport Board against the reinstatement of Ghulam Sabir, a bus conductor, by the Junior Labour Court. The primary issue at stake revolved around the alleged misconduct due to fraud, where Sabir was accused of allowing passengers to travel without proper fare. The court found that the enquiry process lacked fairness, as there was no charge-sheet available, and the respondent did not receive necessary documents to defend himself. The decision highlights the importance of a fair enquiry in labor disputes, reinforcing the rights of workers against unjust dismissal. Key trends in labor law emphasize the necessity of transparency and due process in administrative actions against employees. Such cases underline the significance of protecting employee rights in the face of management actions, ensuring that all parties have access to a fair trial. This ruling serves as a precedent for similar labor disputes, illustrating the balance between...
1981 SLD 1440, 1981 PLD 48 Writ Petition No. 5660 of 1980 , decided on 09.07.1980 This case revolves around a writ petition filed in the Lahore High Court challenging the election of a respondent who was a depot-holder, thus disqualified from being a member of the Town Committee under the Punjab Local Government Ordinance. The petitioner, a voter in the relevant ward, claimed the election was invalid due to the respondent's disqualification. The court's decision reinforced the principle that notifications of election do not negate the court's ability to assess their validity. The ruling highlighted the importance of local residents' right to challenge such elections and clarified the implications of disqualifications under the law. The outcome mandates a fresh election, ensuring adherence to legal standards for public office holders....
1987 SLD 1647, 1987 SCMR 850 Review Petition No.5 of 1986 in Criminal Petition , decided on 07.01.1987 In the case of Review Petition No.5 of 1986 in Criminal Petition No. 136 of 1982, the Supreme Court of Pakistan addressed crucial issues relating to the review of a criminal appeal. The petitioner, Mahmood alias Moonda, sought a review of a previous order, citing prolonged detention and his status as a youthful offender. The court reiterated the principle that grounds for review must have been presented during the original hearing, emphasizing the procedural fairness and integrity of the judicial process. This case highlights the complexities of criminal law and the challenges faced by individuals seeking redress in higher courts. It serves as a reminder of the importance of timely and effective legal representation in capital cases, particularly in the context of constitutional protections afforded by the Constitution of Pakistan. Legal practitioners and advocates should take note of this decision as it reinforces the necessity of thorough preparation and the strategic presentation of...
2010 SLD 3118, 2010 PLC 645 Writ Petitions Nos.47 of 2004, 349, 328, 359, 348 , decided on 03.02.2010 This case revolves around the dismissal of several writ petitions concerning the termination of contract employees in the education sector of Azad Jammu and Kashmir. The Supreme Court affirmed that the petitioners, who were employed on a contract basis, could not invoke the High Court's writ jurisdiction as their employment was temporary and governed by specific contractual terms. The court clarified that the conclusion drawn from the completion of the project led to the cessation of their services, and thus, they had no legal standing to challenge their termination. This ruling is significant in understanding the limitations of contract employment in public service and the binding nature of contract terms. Keywords: contract employment, temporary posts, writ jurisdiction, Azad Jammu and Kashmir, legal rights, Supreme Court decision....
2008 SLD 1864, 2008 SCMR 1477 Criminal Appeal No.481 of 2000 , decided on 11.02.2004 This case revolves around the murder conviction of the appellant, Alam Javed, who was accused of killing his cousin, Faqir Muhammad, over a land dispute. The Supreme Court of Pakistan examined the evidence, including eyewitness accounts and forensic findings, which confirmed the appellant's guilt. The Court's decision emphasized the reliability of witness testimonies and the procedural integrity of the lower courts. The ruling underscored the importance of credible evidence in murder cases and the application of relevant legal provisions under the Penal Code. The case highlights significant issues in criminal law, particularly the standards for upholding death sentences and the role of eyewitnesses in establishing guilt. With the legal landscape evolving, this case serves as a pertinent reference for future criminal appeals and the assessment of evidence in homicide cases....
2021 SLD 2854, 2021 PLJ 239 Crl. A. No. 623, Crl. Rev. No. 393 & M.R. No. 841 , decided on 02.11.2020 In the case of Liaqat Ali vs. State, the Lahore High Court addressed serious doubts regarding the conviction of the appellant, Liaqat Ali, who was accused of murdering his wife, Nadia Bibi. The court focused on the principles of criminal law, particularly the burden of proof which lies with the prosecution. The evidence presented was insufficient to establish guilt beyond a reasonable doubt. The trial court's reliance on the alleged recovery of a weapon and the circumstances surrounding Nadia Bibi's death were deemed inadequate for a conviction. The court's ruling highlights the fundamental rights of the accused, reaffirming that any doubt must benefit the defendant. This case is significant in the context of criminal jurisprudence in Pakistan, reflecting the ongoing discussions about justice and the rights of individuals in the legal system. The judgment serves as a precedent for similar cases and underscores the necessity for rigorous evidence standards in criminal prosecutions....
2014 SLD 1998, (2014) 363 ITR 186 IT APPEAL NO. 1359 OF 2009 , decided on 04.03.2014 This case revolves around the legality of the Guru Harkishan Medical Trust's establishment, which was created under the Delhi Sikh Gurudwara Management Committee. The income tax authorities denied the trust's registration under Section 12A of the Income Tax Act, 1961, arguing that the Committee lacked the statutory power to create such a trust. The ITAT initially ruled in favor of the Trust, but the High Court overturned this decision, emphasizing that the Committee's powers, as defined by the Delhi Sikh Gurudwara Act, 1971, do not extend to creating trusts. The Court highlighted the importance of adhering to statutory mandates and confirmed the denial of exemption due to the trust's illegal establishment. This ruling underscores the necessity for compliance with legal boundaries in the management of charitable organizations, particularly in the context of public welfare and tax exemptions....
1997 SLD 844, 1997 PLC 525 Appeal No. 323(L) of 1996 , decided on 07.01.1997 In the case of Muhammad Boota vs. Pakistan Railway Police, the appellant challenged his dismissal from service for misconduct related to the submission of a bogus educational certificate. The Federal Service Tribunal examined the validity of the dismissal and the procedural conduct of the inquiry. The Tribunal found that the inquiry was conducted fairly, and the appellant was provided ample opportunity to defend himself. The case highlighted the importance of integrity in public service appointments and the serious consequences of falsifying educational credentials. The decision emphasized adherence to the Railway Servants (Efficiency and Discipline) Rules and upheld the dismissal as justified. Keywords such as 'misconduct', 'educational fraud', and 'public service integrity' are central to the case, reflecting ongoing discussions in legal and public service domains....
2009 SLD 1701, 2009 SCMR 742 Civil Petition No.451-L of 2002 , decided on 21.08.2008 In this case, the Supreme Court of Pakistan addressed a dispute over property ownership under the Specific Relief Act, 1877 and the Constitution of Pakistan. The case involved a petition by Khalil Ahmad and others against Rehmat Ali and others, concerning a suit property mutated in favor of Nazir Ahmed, a brother of the petitioners. The court analyzed the legality of the sale of the property to the respondents by Nazir Ahmed and the subsequent cancellation of the mutation order by the Collector. The ruling emphasized the importance of properly impleading all necessary parties in property disputes, as failure to do so can render orders ineffective. This case highlights critical aspects of property rights, the necessity for due process in legal proceedings, and the implications of revenue records in ownership claims. This decision is significant for understanding property law and the legal principles governing ownership disputes in Pakistan....
2016 SLD 48 M.A (Cond.) No. 17/LB/2015 STA No. 179/LB/2015 , decided on 26.01.2016 In the case of M.A (Cond.) No. 17/LB/2015 STA No. 179/LB/2015, the Appellate Tribunal Inland Revenue dealt with an appeal concerning the Sales Tax Act, 1990. The case revolved around claims of input tax adjustments by M/s. ALRehman Enterprises, which were challenged on the grounds of being based on fake invoices from suppliers. The Tribunal, presided over by QAMAR-UL-HAQ BHATTI and MASOOD AKHTAR SHAHEEDI, found that the assessing officer had not exercised independent judgment and had relied on unverified information. The Tribunal emphasized the importance of due process, highlighting that any legal proceedings must adhere strictly to established laws and regulations. The decision underscores the rights of taxpayers against arbitrary actions by tax authorities. The ruling is significant for businesses and tax practitioners, stressing the need for compliance and thorough documentation in tax matters....
2019 SLD 2951 = 2019 CLC 1866 Civil Revision No. 1472 of 2018 , decided on 15.11.2018 In the case of Civil Revision No. 1472 of 2018 before the Lahore High Court, the petitioner sought specific performance of a contract for sale that was not fulfilled due to non-payment of the balance sale consideration. The court ruled that the petitioner must deposit the remaining amount to prove his bona fide intent. The ruling hinged on principles from the Specific Relief Act, 1877, which requires parties to demonstrate commitment to their agreements. The court found that the plaintiff's failure to comply with the trial court's directive to deposit the amount indicated a lack of seriousness in pursuing the case. This case underscores the necessity for parties seeking equitable relief to adhere to court orders and fulfill their contractual obligations. The decision aligns with prior case law emphasizing the need for plaintiffs to take actionable steps to support their claims for specific performance....
2005 SLD 1760, 2005 CLD 1685 R.F.A. No. 795 of 2002 , decided on 16.06.2005 This case revolves around an appeal filed by the appellants against a decree for recovery issued by the Banking Court. The appellants contended that they had repaid their finance facility in full and argued that the bank could not claim any amount beyond the terms of the finance agreement. However, they failed to raise this argument in the lower court, leading to the High Court dismissing their appeal. The court emphasized the importance of raising all relevant pleas at the appropriate time in the legal process. The ruling highlights key aspects of financial agreements and the obligations of borrowers under such contracts. Keywords include financial recovery, banking disputes, legal appeals, and compliance with agreements....
1990 SLD 1462, 1990 PLC 573 Writ Petition No. 169 of 1986 , decided on 27.03.1990 In the case of Nazir Ahmad Kasana vs. Islamic Republic of Pakistan, the Lahore High Court addressed the legality of the Establishment Division's rejection of the Federal Public Service Commission's recommendation for Kasana's appointment as Rice Commissioner. The court highlighted the importance of adhering to established processes and the potential consequences of acting in bad faith. The Establishment Division's failure to engage properly with the Commission's recommendations led to a ruling that emphasized the need for transparency and accountability in public service appointments. The decision underscores the legal framework governing civil service appointments in Pakistan and the critical role of the Federal Public Service Commission in ensuring merit-based recruitment. This case serves as a pivotal reference for future appointments and highlights the necessity of following due process to avoid arbitrary decision-making....
2014 SLD 1611 = 2014 CLC 652 Review Petitions Nos.259 and 256 of 2013 , decided on 30.01.2014 The case revolves around the review petitions filed by Muhammad Azam Khan concerning his appointment as Lambardar in two adjacent villages under the West Pakistan Land Revenue Rules, 1968. The Board of Revenue, Punjab, scrutinized the validity of previous orders that disqualified him based on allegations that were ultimately disproven. The ruling emphasized the legal allowance for a single individual to hold multiple Lambardaris when the villages are adjacent, thereby strengthening the argument for communal representation. The decision is significant for understanding the application of land revenue laws and the rights of local leaders in Pakistan. Keywords: Lambardar, West Pakistan Land Revenue Rules, adjacent villages, legal representation, community leadership....
2004 SLD 2873 = 2004 PCRLJ 157 Criminal Bail Application No. 224 of 2003 , decided on 06.05.2003 In the case of Criminal Bail Application No. 224 of 2003, the Sindh High Court addressed the bail plea of applicants accused under various sections of the Criminal Procedure Code and the Offence of Qazf Ordinance. The court scrutinized the identification test conducted after a significant delay of ten days, which raised questions regarding its validity. The absence of firearms and reliance on hearsay evidence further weakened the prosecution's case. As a result, the court granted bail to the applicants, emphasizing the need for a thorough inquiry into the circumstances of the case. This decision underscores the importance of procedural integrity and the necessity of a fair trial in the criminal justice system. The case highlights critical aspects of criminal law, including the implications of identification procedures and the assessment of evidence in bail applications....
2003 SLD 2499 = 2003 CLC 450 Writ Petitions Nos.2622 and 2637 of 2002 , decided on 17.09.2002 This case revolves around the elections for the positions of Nazim and Naib-Nazim in Union Council No. 12, Rawalpindi. The Lahore High Court examined allegations against Ch. Shabbir Hussain, asserting that he lacked the necessary character qualifications due to previous convictions. The court upheld the Election Tribunal's decision that found him unfit for office, while simultaneously affirming the legitimacy of Ilyas Khan's election as Naib-Nazim. This case emphasizes the importance of character assessments in political candidacies, reflecting the broader implications of election integrity. Relevant laws include the Punjab Local Government Elections Ordinance, which governs the qualifications for candidates in local government elections. The court's decisions underscore the legal framework surrounding electoral processes and the significance of upholding ethical standards in public office....
1975 SLD 514, (1975) 98 ITR 529 TAX CASE No. 214 OF 1968 (REFERENCE No. 59 OF 1968 , decided on 16.08.1974 The case revolves around the interpretation of provisions in the Income-tax Act concerning the treatment of loans to family members as income. The Madras High Court ruled that loans advanced to the wife and minor children of the assessee are to be treated as income arising from shares held by the assessee, thereby including them in the total income for taxation purposes. This highlights the importance of understanding the implications of asset transfers and the legal definitions of income and dividend. The case serves as a significant reference for tax professionals navigating the complexities of the Income-tax Act and its interpretations, especially concerning familial financial transactions. The court's decision underscores the necessity for compliance and the potential consequences of perceived tax avoidance strategies, reinforcing the legal framework governing income definitions and tax liabilities....
2008 SLD 553, 2008 PLD 243 Criminal Appeal No. 2121 of 2005 , decided on 20.02.2008 In the case of Manzoor Ahmad vs. The State, the Lahore High Court reviewed an appeal concerning the conviction of Manzoor Ahmad under the Control of Narcotics Substances Act, 1997. The appellant was sentenced to life imprisonment for the possession of 23 kilograms of Charas. The court examined the evidence from several police witnesses, who consistently testified about the circumstances of the arrest and the recovery of the narcotics. The defense argued that the prosecution's case was flawed due to procedural discrepancies and alleged false implication stemming from a previous murder case. However, the court found the prosecution's evidence to be robust, stating that minor discrepancies did not undermine the overall credibility. The court emphasized that the procedural rules cited by the defense were directory and not mandatory in narcotics cases, allowing for some flexibility in their application. The decision highlights the stringent measures in narcotics law enforcement and the judi...
1960 SLD 413, 1960 PLD 205 Criminal Appeal No. 281 of 1959 , decided on 03.08.1959 This case revolves around the conviction of an Assistant Sub Inspector of Police for corruption charges under the Prevention of Corruption Act and the Pakistan Penal Code. The court highlighted significant legal principles regarding the distinct nature of offences under the Prevention of Corruption Act and the necessity for a proper trial process. The Dacca High Court found that the initial trial was marred by serious procedural errors, including the misjoinder of charges, which led to an unjust conviction. The appeal underscored the importance of adhering to procedural laws in criminal trials to ensure fairness and justice. The decision reflects a commitment to uphold legal standards and protect the rights of the accused, emphasizing that convictions must be based on sound legal principles and evidence....
1940 SLD 57 = (1940) 8 ITR 41 14275 In the case of G. Scammell & Nephew Ltd. v. Rowles (H. M. Inspector of Taxes), the High Court of Appeal examined the claims for deductions made by G. Scammell & Nephew Ltd. regarding their taxable profits for the fiscal year 1933-34. The company sought to deduct payments made to a director, contributions towards litigation costs, and expenses incurred through a compromise agreement. The court assessed the nature of these payments and concluded that they were not wholly and exclusively for the purposes of the company’s trade. It was determined that the payments were made to secure a compromise aimed at terminating an inconvenient trading relationship. The court's decision highlighted the complexities of inter-company dealings and the implications for tax deductions. This case serves as a pivotal reference for understanding the boundaries of deductible expenses in corporate tax law, particularly in scenarios involving litigation and compromise agreements....
2021 SLD 1751, 2021 PCRLJ 759 Criminal Miscellaneous No. 27 of 2020 , decided on 12.03.2020 In the case of Criminal Miscellaneous No. 27 of 2020, the petitioners sought post-arrest bail under section 497 of the Criminal Procedure Code after their initial bail application was denied. The case involved serious charges under sections 302 and 34 of the Penal Code, pertaining to murder and common intention. The court noted that the FIR explicitly named the petitioners as perpetrators of the crime, supported by eyewitness accounts. The ruling underscored the importance of evidence and the limitations of the rule of consistency in bail applications. The court concluded that the petitioners were not entitled to bail based on the merits of the case. This case highlights critical aspects of criminal law and procedural dynamics, particularly regarding bail in serious offenses. Legal practitioners must carefully analyze the conditions under which bail can be granted, considering both the nature of the charges and the evidence presented. The emphasis on facts and specific case circumstanc...
2020 SLD 1374, 2020 YLR 1044 D-43 of 2013 , decided on 24.04.2019 This case involves a constitutional petition filed by Muhammad Soomar regarding the possession of a piece of land owned by the Irrigation Department of Sindh. The petitioner claimed peaceful possession and sought to prevent dispossession until his lease application was resolved. The court examined the arguments presented by both the petitioner and the respondents, ultimately determining that the factual dispute over possession could not be adjudicated under its constitutional jurisdiction. The court emphasized that even if the petitioner were in possession, it would be unauthorized, categorizing him as an encroacher/trespasser. Consequently, the petition was deemed incompetent and dismissed, highlighting the legal principle that encroachers cannot seek equitable relief concerning public property. This case underscores the complexities surrounding land possession disputes and the limitations of constitutional jurisdiction in resolving factual controversies....
1975 SLD 25, (1976) 34 TAX 133 Civil Appeal No. 1170 of 1968 , decided on 05.08.1971 This case revolves around the Income Tax Act, 1922, specifically addressing the powers of the Income Tax Officer in rectifying assessments under Section 154 of the Income Tax Act, 1961. The court evaluated whether the Income Tax Officer had the authority to rectify assessments based on mistakes that were not apparent from the record. The decision clarified that an error must be obvious and not subject to interpretation or debate. The case emphasizes the importance of legal clarity in tax assessments and the standards required for rectification. It also highlights the distinction between debatable points of law and apparent mistakes, solidifying the precedence that tax officers must adhere to when making assessments. This ruling is significant for tax law practitioners and offers a critical understanding of the legal framework governing income tax assessments....
2005 SLD 3938, 2005 SLD 42 W.P. No. 286 of 2004 , decided on 10.03.2005 This case revolves around the petition filed by Dilshad Kausar, the Headmistress of a government school, challenging the legality of the proceedings initiated against her based on allegations stemming from an anonymous complaint. The High Court of Azad Jammu and Kashmir addressed critical points regarding the delegation of authority, the jurisdiction of the competent authority, and the maintainability of writ petitions against show-cause notices. It highlighted that the powers of inquiry vested in the competent authority under the Azad Jammu and Kashmir Civil Servants Removal From Service (Special Powers) Act, 2001, remain intact even after delegation. The decision reinforces the importance of lawful authority in administrative proceedings and the limitations of judicial intervention at the preliminary stages of inquiry. The ruling sets a precedent for future cases involving administrative law and civil service regulations in Azad Jammu and Kashmir, emphasizing the necessity for proper...
2003 SLD 3445, (2003) 264 ITR 355 CRL. M. No. 218M OF 1986 , decided on 26.03.2003 In the case of Gheru Lal Bal Chand v. Income Tax Officer, the Punjab and Haryana High Court addressed the critical issue of whether an order of assessment being set aside affects the prosecution for tax evasion under section 276C of the Income-tax Act, 1961. The court found that the allegations of tax evasion are independent of the assessment process and can still be prosecuted. The case arose from allegations that the petitioners maintained duplicate books of accounts to evade taxes, leading to a complaint filed under sections 276C and 277 of the Income-tax Act. The trial court's dismissal of the petitioners' application to quash the proceedings was upheld for the first three petitioners, while proceedings against the last three were quashed due to insufficient allegations. This ruling highlights the importance of maintaining integrity in financial reporting and the legal consequences of tax evasion, reinforcing the judiciary's role in upholding tax laws and ensuring accountability....
2015 SLD 61, 2015 PLD 369 Writ Petitions Nos. 4835, 4193 of 2006, 1842 of 20 , decided on 28.05.2014 In the landmark case adjudicated by the Lahore High Court, the court addressed the legality of the imposition of professional taxes by local councils. The court emphasized the constitutional requirement that such taxes must be imposed by the Provincial Assembly through proper legislative processes. The case involved several writ petitions challenging the notifications issued by the Excise and Taxation Department. The court's ruling reinforced the principles of constitutional law and the separation of powers, ensuring that local councils do not overstep their authority in tax matters. This case is pivotal for understanding the scope of local government powers in Pakistan and sets a precedent for future cases involving taxation by local entities. Keywords: professional tax, local council authority, constitutional law, Lahore High Court, tax legislation....
1982 SLD 1342, (1982) 138 ITR 768 IT REFERENCE No. 326 OF 1974 This case revolves around the assessment of the income tax reserve created by Braithwaite, Burn & Jessop Construction Co. Ltd. The fundamental issue was whether the reserve for taxation could be considered as a reserve in the context of capital computation under the Companies (Profits) Surtax Act, 1964. The High Court upheld the decision of the Tribunal which had earlier ruled that the amount was not a provision as it had no relation with any accrued liability. The case emphasized the importance of correctly categorizing financial reserves and provisions, which is crucial for tax calculations. The ruling provides clarity on how reserves should be treated in accounting practices, especially in contract-based businesses. This case is significant for tax practitioners and corporate accountants as it sets a clear guideline on the treatment of reserves and provisions in financial statements....
2020 SLD 2066, 2020 1652 Criminal Miscellaneous No. 798 of 2020 , decided on 17.07.2020 In the case of Imran Khan vs. The State, the Islamabad High Court dealt with a bail petition under Section 497 of the Criminal Procedure Code. The petitioner, Imran Khan, was accused of sending indecent messages and images through social media platforms, which allegedly defamed the complainant, Liaqat Ali Khan, and his family members. The court considered the serious nature of the charges, which fell under the Prevention of Electronic Crimes Act, and emphasized that the mere fact that the charges did not fit the prohibitory clause of Section 497 did not automatically entitle the petitioner to bail. The judges highlighted the importance of preserving the dignity and modesty of individuals, particularly in cases involving cyber harassment. Ultimately, the court denied bail, highlighting the need for a thorough examination of the facts and circumstances surrounding the case, especially given the potential for further harm to the complainant's reputation and well-being. This case underscor...
2020 SLD 1545, 2020 SCMR 1401 Civil Petition No. 3952 of 2019 , decided on 09.06.2020 In the landmark case of Rizwana Altaf v. Chief Justice, High Court of Sindh, decided by the Supreme Court of Pakistan, the core issue revolved around the misrepresentation of qualifications and employment status by the petitioner upon applying for the position of Civil Judge and Judicial Magistrate. The court held that the petitioner failed to disclose her employment as a primary school teacher while simultaneously applying for the judicial position. This concealment of information was deemed a violation of the Sindh Judicial Service Rules, 1994, specifically Rule 9(2), which mandates transparency in the application process. The court emphasized the importance of integrity and honesty in judicial appointments, ultimately dismissing the petition for leave to appeal. The case underscores the significance of full disclosure in professional applications and the consequences of misrepresentation....
1991 SLD 1592, 1991 PLC 611 Appeal No. 184 of 1989 , decided on 02.10.1990 In the case of Shah Muhammad vs. Senior Superintendent of Police, Multan, the appellant faced charges of misconduct for allegedly influencing a prosecution witness to turn hostile in a drug recovery case. The Service Tribunal, Punjab, highlighted the inadequacy of evidence against the appellant and criticized the reliance on a shorter inquiry process instead of a regular one. The decision emphasized the necessity of a thorough investigation in cases involving serious allegations to uphold justice and maintain the integrity of law enforcement. The Tribunal's ruling serves as a pivotal reference for similar cases, reinforcing the legal standards required for disciplinary actions against police personnel. Key terms include misconduct, evidence standards, police discipline, and inquiry procedures....
1953 SLD 258, (1953) 24 ITR 362 N/A , decided on 01.01.1953 In the landmark case decided by the Bombay High Court, the court addressed the jurisdictional powers of appellate bodies under the Excess Profits Tax Act, particularly concerning the rights of assessees to challenge tax assessments based on grounds not previously raised. The case involved the managing agency of Dhanraj Mills and the implications of tax liability following the incorporation of Ramgopal Ganpatrai & Sons Ltd. The court ruled that the Appellate Assistant Commissioner and the Tribunal were obligated to consider new legal arguments presented by the assessee, thereby reinforcing the principle that appellate courts hold comprehensive authority to reassess decisions based on legal grounds. This ruling is significant for practitioners in tax law, as it delineates the boundaries of appeal rights and the responsibilities of tax authorities in adjudicating tax disputes. The decision underscores the importance of providing a fair opportunity for tax entities to present their case, w...
1962 SLD 443 = (1962) 45 ITR 37 CASE REFERRED No. 1 OF 1957 , decided on 19.07.1961 This case revolves around the interpretation of the Income-tax Act, 1961, particularly focusing on whether the purchase and sale of agricultural land constituted an adventure in the nature of trade. The court examined various factors, including the intention of the assessee at the time of purchase and the nature of the property involved. It was determined that the mere hope of profit at the time of sale does not equate to an intention to trade. The court emphasized that the burden of proof rests with the revenue department to establish the intention behind the transaction, which was not sufficiently met in this case. This ruling has implications for how agricultural income is treated under tax law, particularly in distinguishing between investment and trading activities. The decision also highlights the importance of evidence in tax assessments, especially regarding undisclosed income....
1967 SLD 349, (1967) 64 ITR 218, (1970) 22 TAX 257 IT REFERENCE No. 8 OF 1965 , decided on 22.08.1966 In the case of United Mercantile Co. Ltd v. Commissioner of Income Tax, the Kerala High Court addressed the validity of a reassessment under section 34(1)(b) of the Indian Income-tax Act, 1922. The key issue was whether the Income Tax Officer's (ITO) new awareness regarding the issuance of bonus shares impacted the original assessment. The court found that the ITO's realization that the bonus shares were not issued out of cash premiums indeed constituted valid information leading to the reassessment. This case highlights the importance of accurate tax assessments and the implications of legislative changes, such as those introduced by the Finance (No. 2) Act, 1957. The ruling underscores the necessity for tax authorities to remain vigilant and informed about the factual and legal contexts of the cases they assess, ensuring that all income is accurately reported and taxed. The decision also reinforces the principle that information leading to a reassessment need not be wholly new but ca...
1973 SLD 394, (1973) 89 ITR 261 CIVIL APPEAL No. 107 OF 1970 , decided on 04.04.1973 In the landmark case of Controller of Estate Duty v. Kancharla Kesava Rao, the Supreme Court of India addressed the nuances of estate duty under the Estate Duty Act, 1953. The case revolved around the partition of property within a Hindu undivided family and specifically examined whether the value of property allotted to a widow constituted a disposition under the relevant sections of the Act. The Supreme Court emphasized that the partition deed was an adjustment of rights rather than a transfer, thereby affirming the levy of estate duty on the property. This ruling is significant for its implications on estate planning and property rights within Hindu families, and it highlights the importance of understanding the legal definitions of disposition and property reversion. The case sets a precedent for future interpretations of estate duty law, particularly in cases involving family partitions and the rights of surviving spouses. Keywords like 'estate duty', 'property rights', and 'Hindu...
2009 SLD 3278, 2009 PCRLJ 176 Criminal Miscellaneous Nos.993 and 1107 of 2007 , decided on 04.02.2008 This case from the Peshawar High Court revolves around the bail applications of Haleem Khan and Ibrahim Khan, accused in a murder case involving the death of Abdul Haq. The court examined various legal aspects under the Criminal Procedure Code, the Penal Code, and the West Pakistan Arms Ordinance. It highlighted the importance of distinguishing between the roles of co-accused in a criminal act and the legal implications of their actions on bail applications. The decision also stressed the need for substantial evidence in cases of bail cancellation, especially in instances where the accused are alleged to have misused their bail privileges. The outcome underscores the critical balance between the rights of the accused and the gravity of the offenses charged, making it a significant reference for future bail-related jurisprudence....
2009 SLD 1610, 2009 SCMR 320 Civil Petitions Nos.367-L to 370-L, 386-L to 388-L , decided on 22.10.2008 This case revolves around the regularization of work-charged employees in the Punjab Irrigation and Power Department. The Supreme Court of Pakistan upheld the decision of the Lahore High Court, which had previously allowed the grievance petitions of the employees seeking regularization of their services. The Labour Court had determined that the employees, having served continuously from 1987 to 2000, were entitled to be regularized based on their length of service and the responsibilities they undertook. The court ruled that the department's claims regarding the employees' status were not seriously contested at the appropriate time, leading to the conclusion that the Labour Court's findings should not be substituted by the Supreme Court. The decision underscores the importance of recognizing continuous service and the rights of employees within the framework of the Industrial Relations Ordinance, 2002. Keywords: regularization of service, work-charged employees, Supreme Court of Pakist...
1986 SLD 950, 1986 SCMR 1591 Civil Petition for Leave to Appeal No. 187/R of 19 , decided on 01.07.1986 This case revolves around the interpretation of pre-emption laws in Pakistan, particularly concerning transactions made for the benefit of minors. The Supreme Court examined the legal framework surrounding Benami transactions, emphasizing that a father purchasing property for his minor daughter is a socially accepted practice. The court concluded that the purchase was legitimate and exempt from pre-emption laws, as the area acquired was within legal limits and intended for residential purposes. This case reinforces principles related to property rights and family law, highlighting the court's stance on protecting children's interests in property matters. Key terms include pre-emption, Benami transactions, property rights, family law, and minors' rights....
1995 SLD 875, (1995) 72 TAX 175, 1995 PTD 85, (1994) 205 ITR 298 D.B. IT REFERENCE NO. 86 OF 1982 , decided on 31.03.1993 In the case of Sunil Synchem Ltd. v. Commissioner of Income Tax, the Rajasthan High Court addressed the issue of whether expenses incurred for an inaugural function could be classified as allowable business expenses under the Income Tax Act of 1961. The court emphasized that even though certain expenditures were categorized as entertainment, they could be allowed if they primarily served the purpose of facilitating business operations. The court noted that the inaugural function occurred after the commencement of production, reinforcing the argument that the expenses were indeed business-related. This case underscores the importance of distinguishing between entertainment and legitimate business expenses, particularly in the context of newly established entities seeking to promote their operations. The ruling can be valuable for businesses navigating similar issues regarding the classification of expenses and compliance with tax regulations. Keywords: Income Tax Act, business expenses,...
2006 SLD 2422 = 2006 SCMR 219 Civil Petition No.1597 of 2003 , decided on 11.10.2005 In the case of Civil Petition No.1597 of 2003, the Supreme Court of Pakistan addressed the constitutional jurisdiction under Article 199 of the Constitution concerning the acquisition of land by the government for military purposes. The petitioners, FAIZ BAKHSH and others, claimed ownership of land measuring 1317 Kanals in Mauza Hansra, Bahawalpur, which was acquired by the government in 1955. The petitioners contended that they were deprived of their property without compensation. However, the Court found that the petitioners failed to provide adequate evidence of ownership prior to the acquisition and had previously filed civil suits that were withdrawn or dismissed. The judgment highlighted that constitutional relief cannot be granted to those who do not come to court with clean hands, as the petitioners had concealed material facts regarding their prior legal actions. The decision reinforced the principle that constitutional jurisdiction should not be used to resolve factual contro...
2006 SLD 1851, 2006 PLC 265 Appeal No.328(K) CE/2001 , decided on 16.05.2006 In the case of Talat Qamar vs. Collector of Customs Preventive, the Federal Service Tribunal addressed the imposition of a major penalty on the appellant for alleged misconduct and negligence while serving as a Senior Preventive Officer. The Tribunal determined that the inquiry conducted against Talat Qamar was flawed, lacking adherence to the principles of natural justice. The inquiry officer's reliance on a fact-finding report instead of a proper inquiry meant that no valid punishment could be imposed. The case highlights the importance of procedural fairness in disciplinary actions against government servants, establishing that without concrete evidence, allegations cannot lead to penalties. The Tribunal's decision restored Talat Qamar to his position, underlining the necessity for due process in administrative actions. This case serves as a significant reference for future inquiries involving government employees, emphasizing the need for thorough, fair, and legally compliant inves...
2022 SLD 6467 Constitutional Petition No.625 of 2019 , decided on 23.05.2022 This case revolves around a constitutional petition filed by Indus Motors Company Limited against the Government of Balochistan and its Finance Department. The petition was heard by the Balochistan High Court on May 13, 2022, with the decision rendered on May 23, 2022. The case highlights critical issues related to administrative law and the rights of businesses in the face of government regulations. It underscores the importance of judicial review in ensuring that governmental actions comply with constitutional provisions. The court's ruling not only impacts the parties involved but also sets a precedent for similar cases in the future. Key legal principles such as due process, the right to a fair hearing, and the importance of legal representation are central to the court's analysis. The decision also sheds light on the broader implications for the business community operating within Balochistan, emphasizing the need for transparency and accountability in governmental dealings. As su...
2005 SLD 2245, (2005) 274 ITR 595 A.A.R. No. 654 OF 2004 , decided on 04.04.2005 This case revolves around the interpretation of the Income-tax Act, 1961, specifically concerning the definition of deemed dividends under section 2(22). The applicant, a wholly owned subsidiary of a UK company, sought clarification on whether issuing bonus redeemable preference shares to existing shareholders would amount to a dividend requiring tax deduction at source. The authority ruled that since the bonus shares do not entail a release of assets to shareholders, they do not constitute income, and thus no tax deduction is necessary. This interpretation aligns with previous judicial pronouncements, reinforcing the need for clarity in corporate financial transactions and their tax implications. The case highlights the nuances of tax law and corporate finance, making it an essential reference for companies considering similar financial maneuvers....
1979 SLD 138, 1979 PLD 154 Criminal Miscellaneous No. 612/H of 1978 , decided on 01.08.1978 This case revolves around a petition for habeas corpus under section 491 of the Criminal Procedure Code concerning an alleged abduction. The Lahore High Court addressed the complexities surrounding the age and willingness of the abductee, as well as the credibility of the evidence presented. The court highlighted the need for humane treatment of the parties involved, particularly emphasizing the rights of the minor. The decision reflects a broader understanding of the legal implications of abduction under Pakistani law, specifically sections 363 and 366 of the Penal Code. This case serves as an important reference for future cases involving similar circumstances, focusing on the protection and rights of minors in abduction cases. The court's dismissal of the petition reinforces the importance of thorough investigations and the need for respect towards the victims of such crimes. Legal professionals should note the implications of this ruling for future habeas corpus petitions and the t...
2023 SLD 2317, 2023 PTD 1810 Customs Appeal No. K-722 of 2017 , decided on 22.03.2022 The case of Mondelez Pakistan Limited against the Directorate General of Customs revolves around the valuation of imported goods under the Customs Act, 1969. The Tribunal found that the respondent did not adequately address the appellant's grievances and failed to substantiate the customs valuation ruling with logical reasoning. The lack of a speaking order and the failure to consider the appellant's supporting documents led to the conclusion that the valuation method used was improper. The Tribunal emphasized the importance of following the sequential methods laid out in the Customs Act and noted that the substantial increase in customs value posed a significant threat to the appellant's business viability. This case highlights the critical need for customs authorities to engage in a transparent and fair evaluation process, ensuring that all stakeholders are given due consideration and opportunity to present their case. The ruling reinforces the importance of compliance with the princ...
2020 SLD 878, 2020 CLD 339 Civil Original No. 43 of 2011 , decided on 05.12.2019 In the landmark case of Saudi Pak Industrial and Agricultural Investment Company Limited vs. Chenab Limited, the Lahore High Court deliberated on the complexities of winding up under the Companies Act, 2017. The court highlighted that winding up should be viewed as an extreme remedy, given its far-reaching consequences for employees and the economy. The case involved multiple stakeholders, including banks and legal representatives, advocating for the company's restructuring. The decision allowed Chenab Limited to resume operations, reflecting a judicial preference for rehabilitation over liquidation. The ruling is significant for its implications on corporate governance and commercial viability, encouraging distressed companies to explore revival options rather than face liquidation. The court's emphasis on commercial morality and public interest in preserving jobs and contributing to the economy is a vital precedent in corporate law. This case underscores the need for a balanced appro...
1971 SLD 653 = (1971) 82 ITR 416 IT REFERENCE No. 131 OF 1967 , decided on 22.09.1970 In the case of Shakuntala Devi vs. Commissioner of Income Tax, the Calcutta High Court addressed critical issues under the Income-tax Act, 1961, specifically under sections 263 and 33B. The case revolved around the reassessment of income for the assessment years 1956-57 to 1961-62, where the assessee, Shakuntala Devi, claimed to have derived initial capital from the sale of gold ornaments received at her marriage. The Income-tax Officer's assessments were completed hastily without adequate inquiry, leading to the Commissioner of Income-tax intervening under section 33B to reassess the situation. The court emphasized the importance of substantial evidence in tax assessments and the necessity for the revenue authority to investigate claims thoroughly to uphold the integrity of the tax system. The decision reinforces the principles of natural justice in tax matters, ensuring that all parties are afforded the opportunity to present their cases with sufficient evidence. This case is pivotal...
2008 SLD 6748, 2008 PCRLJ 69 Criminal Bail Application No. S-552 of 2006 , decided on 04.12.2006 This case revolves around the bail application of Ibrahim, one of the accused in a criminal case involving serious allegations under the Penal Code. The Sindh High Court assessed the role of all six accused, noting that the applicant's involvement was similar to that of his co-accused, except for a specific injury attributed to him. The court emphasized the importance of the duration of custody, which exceeded ten months, and the fact that several co-accused had already been granted bail. The decision to allow bail was grounded in the legal provisions of the Criminal Procedure Code and the Penal Code, ensuring that the applicant's rights were upheld while balancing the interests of justice. This case highlights the judicial approach to bail applications and the factors considered in such decisions, including the nature of allegations and the rights of the accused. Keywords such as 'bail application', 'Sindh High Court', and 'Criminal Procedure Code' are essential for understanding the ...
2016 SLD 743 = 2016 PLC 524 Writ Petition No. 96 of 2012 , decided on 25.03.2015 In the case of Writ Petition No. 96 of 2012, the petitioner, Fazila Shaheen, sought the regularization of her contractual appointment as a permanent employee under the Family Package following the death of her husband, a Lab Assistant, while in service. The court recognized her entitlement to the Family Package benefits and the government's commitment to appoint a family member of deceased government employees on a permanent basis. However, the court ruled that the petitioner could not be appointed as a Lab Assistant without fulfilling specific educational requirements. Thus, the court ordered her appointment to any suitable post she qualifies for, emphasizing the importance of meeting educational standards in public service appointments. This case underscores the complexities surrounding family entitlements in public service and the need for adhering to established qualifications for specific roles....
1989 SLD 1777, 1989 PLC 552 Revision Application No. Hyd.-294 of 1988 , decided on 02.02.1989 In the case of Revision Application No. Hyd.-294 of 1988, the Labour Appellate Tribunal of Sindh addressed the issues surrounding the dismissal of a grievance application based on limitations set forth in the Industrial Relations Ordinance. The applicant, who was represented by Advocate Gohar Iqbal, contended that he was unaware of the legal procedures due to his illiteracy and hospitalization. However, the tribunal emphasized that the law requires aggrieved workers to file grievances within a specified period, and failure to do so without justifiable reasons leads to dismissal. The tribunal reiterated the principle that ignorance of law is no excuse and ruled against the applicant, affirming the Labour Court's decision. This case highlights the importance of adhering to legal timelines and the necessity for individuals to seek legal assistance when navigating complex legal systems. Key terms in this summary include 'grievance application', 'Industrial Relations Ordinance', and 'labour...
1990 SLD 1908, (1990) 183 ITR 331 Tax Reference Case Nos. 18 and 19 of 1981 This case revolves around the interpretation of section 7 of the Wealth-Tax Act, 1957, which deals with the valuation of assets held by a partner in a firm. The Karnataka High Court addressed the assessment years 1974-75 and 1975-76 and determined the appropriate method for valuing a partner's interest in a firm. The case involved significant legal principles regarding asset valuation, particularly the discretion of the assessing officer to adjust values when the balance sheet does not accurately reflect market conditions. The court's decision draws heavily on established precedents, reinforcing the importance of accurate asset valuation in tax assessments. Keywords for SEO include 'Wealth-Tax Act', 'asset valuation', 'partner's interest', 'Karnataka High Court', 'market value determination', and 'tax assessment'. These terms are crucial for legal professionals and taxpayers seeking clarity on wealth tax implications....