Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2023 SLD 2074, 2023 YLR 1266, 2023 SLD | Criminal Appeal No. 247-P of 2021 , decided on 21.09.2022 | The case revolves around a criminal appeal concerning the murder of two individuals and the injury of another in a shooting incident attributed to the appellant, Rab Nawaz. The Peshawar High Court considered the evidence, including the circumstances surrounding the delay in filing the FIR, which was found to be inconsequential. The prosecution presented a compelling case, supported by medical evidence, eyewitness accounts, and forensic analysis, establishing the appellant's liability for the injuries sustained by Ateeq-ur-Rehman while acquitting him of murder charges. This case highlights critical aspects of criminal law, particularly regarding the interpretation of intent and evidence evaluation in homicide cases. The decision emphasized the importance of corroborative evidence in upholding convictions in serious offenses, aligning with trending discussions on legal standards in criminal justice. Keywords such as 'criminal appeal', 'homicide', 'Penal Code', and 'evidence evaluation' a... |
| 2001 SLD 1256, 2001 PCRLJ 1865 | Criminal Appeal No.67 of 2000 , decided on 29.03.2001 | This case revolves around the conviction of Hakim Ali under the Control of Narcotics Substances Act, 1997 for possessing a significant quantity of Charas. The Sindh High Court, upon reviewing the case, highlighted critical issues related to the credibility of the prosecution's evidence, all of which came from police officials without any independent corroboration. The judgment emphasized the importance of reasonable doubt in criminal cases, upholding the principle that an accused is entitled to the benefit of the doubt when the evidence is not convincing. This decision underscores the necessity for robust and independent evidence in narcotics-related prosecutions, aligning with the broader legal standards for fair trials. The ruling serves as a precedent for future cases, reinforcing the legal protections afforded to defendants under Pakistani law. Keywords: narcotics law, criminal appeal, legal precedent, evidence in court, fair trial rights.... |
| 1996 SLD 1146, 1996 SCMR 411 | Civil Petition for Leave to Appeal No. 858-L of 19 , decided on 31.10.1995 | In this significant case, the Supreme Court of Pakistan addressed the dissolution of marriage under the grounds of Khula as per the West Pakistan Family Courts Act. The case revolved around the rights of a wife to seek divorce due to marital discord and allegations of domestic violence. The court emphasized the importance of recognizing the emotional and psychological aspects of marriage, particularly in situations where the wife had previously sought refuge in a Darul Aman. This decision reinforces the legal framework supporting women's rights in marital matters, particularly regarding Khula, a form of divorce initiated by the wife. The ruling is pivotal in establishing a precedent for future cases involving domestic abuse and the complexities of marital relationships. By acknowledging the intimate dynamics of marriage, the court sought to protect the rights of women and ensure justice in family law. This case serves as a crucial reference for understanding the application of family l... |
| 2023 SLD 41, 2023 PTD 134, (2024) 129 TAX 131 | I.T.As. Nos. 1510/LB, 1509/LB and 1508/LB of 2020 , decided on 10.01.2022 | In the case involving Naeem Rafique Bhatti against the Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed the status of the taxpayer as a distributor of Fast Moving Consumer Goods (FMCG). The tribunal concluded that the taxpayer failed to substantiate their claim with adequate evidence, such as sales invoices and distribution agreements. The court emphasized the distinction between FMCGs and durable household appliances, ruling that the latter does not qualify for reduced tax rates. The decision highlights the necessity of proper documentation in tax claims and reinforces the binding nature of superior court rulings on subordinate courts. This case serves as a precedent for future tax disputes and underscores the importance of compliance with tax regulations.... |
| 2016 SLD 2046, 2016 PLJ 299 | W.P. No. 9983 of 2015 , decided on 09.09.2015 | In the case of W.P. No. 9983 of 2015, the Lahore High Court addressed the issue of changing investigations in a murder case. The petitioner, Sabir Ali, contested the Inspector General of Police Punjab's order allowing a change of investigation after the trial had already begun. The Court emphasized the legal principle that once a challan is presented in court, the police cannot entertain applications for changing investigations. This decision reinforces the importance of maintaining the integrity of ongoing trials and the legal constraints surrounding investigative authority. The ruling is significant in the context of criminal law and procedural justice in Pakistan, especially concerning the rights of the accused and the complainant in serious offenses such as murder. The Court's directive to expedite the trial reflects a broader commitment to judicial efficiency and adherence to legal standards, ensuring that justice is served promptly.... |
| 2010 SLD 3201 = 2010 PLC 1081 | Civil Appeal No. 80 of 2008 , decided on 18.02.2009 | This case revolves around the dismissal of two civil appeals concerning the abolition of posts in the Co-operative Department of Azad Jammu and Kashmir. The petitioners claimed they were entitled to appointment after successfully passing tests for positions that were later advertised. However, the Secretary Finance abolished these posts, leading to the appeals. The Supreme Court ruled in favor of the Secretary Finance, asserting the legality of the abolition under the Delegation of Financial Powers Rules, 1994. The ruling underscored the principle that the Government holds exclusive authority to create or abolish posts, thus affirming the Secretary's actions as lawful. This case highlights the importance of adhering to proper legal procedures in administrative appointments and the limits of jurisdiction for departmental authorities. Key terms include 'Delegation of Financial Powers', 'Supreme Court', 'AJ&K', and 'abolition of posts'.... |
| 1989 SLD 90, 1989 PTD 668 | I.T.As. Nos. 4629/1-8 and 5271/1-13 of 1986-87 , decided on 19.01.1989 | This case revolves around the assessment of income tax for a cold storage business run by a registered firm. The Tribunal emphasized the importance of verifiable evidence in tax assessments and ruled against arbitrary estimates made by the Income Tax Officer. The decision highlighted the need for proper documentation and the acceptance of declared receipts when substantiated by credible evidence. The ruling serves as a precedent for future income tax cases, reinforcing the principles of fair assessment and the importance of maintaining accurate records. Key terms include 'Income Tax Ordinance', 'cold storage', 'verifiable expenses', and 'trading results'. The outcome of this case is significant for businesses involved in similar operations, ensuring that their declared income and expenses are recognized and accepted by tax authorities.... |
| 2005 SLD 278, 2005 PTD 2420 | Civil Petition No. 1332-L of 2001 , decided on 17.05.2005 | In the case of Civil Petition No. 1332-L of 2001, the Supreme Court of Pakistan addressed an appeal concerning the Sales Tax Act, 1990, specifically Section 47, which relates to appeals to the High Court. The case involved the Collector of Sales Tax, Lahore, as the petitioner and Service Industries Ltd as the respondent. The pivotal issue was the delay in filing the appeal, which was dismissed by the High Court as being time-barred. The court scrutinized the timeline surrounding the receipt of the notice of the tribunal's decision and the subsequent filing of the appeal. The petitioner argued that the delay was not willful and involved significant public revenue and legal questions of importance. However, the court ruled that the petitioner's office was responsible for the delay, and thus, the petition lacked merit. The Supreme Court ultimately refused the leave to appeal, emphasizing the importance of adhering to procedural timelines in legal matters.... |
| 2019 SLD 1476, 2019 SCMR 1021 | Civil Petition No. 29 of 2017 , decided on 25.04.2019 | In the case of Civil Petition No. 29 of 2017, the Supreme Court of Pakistan addressed the appeal of Muhammad Iqbal Khan Mohmand concerning his denial of appointment as Patwari due to exceeding the upper age limit of 35 years as mandated by the Khyber Pakhtunkhwa Revenue and Estate Department Rules. The Court examined the relevant laws, particularly Section 26 of the Khyber Pakhtunkhwa Civil Servants Act, 1973, and highlighted the importance of adhering to established rules and precedents in judicial proceedings. The ruling underscored the principle that judges are expected to be well-versed in the law and that any deviation from the law must be justified. The Supreme Court ultimately ruled in favor of the Government of Khyber Pakhtunkhwa, affirming the High Court's decision that the petitioner could not be afforded any age relaxation for the position of Patwari. The judgment serves as a significant reference for future cases concerning age limits in civil servant appointments, reinforc... |
| 2000 SLD 585, 2000 PLC 310 | KAR.177 of 1998 , decided on 11.01.1999 | In the case of Shafiq Ahmed vs. Messrs Karachi Sheraton Hotel, the Labour Appellate Tribunal addressed the issue of alleged forced resignation under the Industrial Relations Ordinance. The appellant, a former waiter, claimed that his resignation was obtained under duress by the Security Officer, who allegedly detained him for two and a half hours. However, the Tribunal found no evidence of coercion, as the appellant did not submit any written complaints or evidence to support his claims. The decision emphasizes the importance of documenting grievances and the necessity of filing complaints with relevant authorities. The court's ruling highlights the legal standards for proving forced resignation and the burden of proof resting on the employee in such cases.... |
| 1991 SLD 1802, 1991 PLC 9 | 181(L) of 1984 , decided on 23.04.1990 | This case revolves around the appeal of Sarfraz Khan, a Lower Division Clerk at WAPDA, against his termination due to alleged misconduct, including forgery and tampering with official records. The tribunal examined the procedural aspects of the inquiry that led to his dismissal and found significant flaws, including the absence of key witnesses and the reliance on a confessional statement that lacked credibility. The tribunal emphasized the necessity of clear charges and the right to a fair defense. Ultimately, the tribunal ruled in favor of reinstating Sarfraz Khan, highlighting the importance of due process and the need for robust evidence in disciplinary actions. This case underscores the principles of justice and procedural fairness in employment-related disputes, particularly within public service entities like WAPDA. Keywords: employment law, disciplinary proceedings, procedural fairness, public service, WAPDA, forgery, misconduct.... |
| 1977 SLD 1893, 1977 PCRLJ 699 | Criminal Jail Appeals Nos. 111-115 of 1971 , decided on 02.03.1974 | The case involves five appellants accused of burglary and related offences, including dacoity and robbery under the Pakistan Penal Code. The incident occurred on April 23, 1966, when the complainant, Khan Muhammad, discovered a break-in at his residence. The prosecution presented evidence, including tracking footprints to apprehend the appellants, leading to their capture with stolen property. The High Court initially accepted their appeal and remanded the case for retrial, ultimately sustaining convictions but modifying sentences. Key legal points include the application of sections 395, 397, and 149 of the P.P.C. and section 13-D of the Arms Ordinance, emphasizing the court's scrutiny of the evidence and the appellants' claims of enmity and wrongful capture. The decision underlines the importance of credible witness testimonies in establishing guilt, as well as the legal definitions of robbery and dacoity, contributing to a notable legal precedent in similar future cases.... |
| 1999 SLD 793, 1999 PLC 152 | 4-A(127)/K/24(125)/K of 1998 , decided on 03.10.1998 | This case revolves around allegations of unfair labor practices brought before the National Industrial Relations Commission by the Ahmed Food Industries Mazdoor Itehad Union. The union sought interim prohibitory orders against Ahmed Food Industries (Pvt.) Limited, claiming the employer was attempting to bifurcate a department and terminate workers without just cause. The Commission, however, found the allegations to be general and unsubstantiated, lacking specific details such as time, place, and instances of unfair labor practices. This led to the dismissal of the case, highlighting the importance of detailed evidence in labor disputes. The decision emphasizes the need for unions to substantiate claims with specific instances of unfair practices to be taken seriously by the Commission, ultimately reinforcing the legal standards for proving such allegations in labor relations.... |
| 1987 SLD 1650, 1987 SCMR 855 | Criminal Appeal No.7 of 1987 and Criminal Petition , decided on 18.01.1987 | This case revolves around the appeal filed by Lal Din alias Lalu against the Lahore High Court's decision which upheld his death sentence for murder under section 302 of the Penal Code. The Supreme Court of Pakistan heard the case on January 18, 1987, and noted that a compromise had been reached between the accused and the heirs of the deceased, Amanullah. The heirs, including Zafar, Bashir, and Mst. Rani, confirmed that they had been fully compensated and voluntarily agreed to the compromise. The Supreme Court recognized the significance of such compromises in criminal law, especially in murder cases where the families seek to end hostilities. Ultimately, the Court converted the petition into an appeal and reduced Lal Din's death sentence to life imprisonment, while the fine was retained. This ruling underscores the judicial system's ability to adapt to the evolving circumstances of cases and prioritize reconciliation over retribution. It serves as a precedent for similar cases where ... |
| 2005 SLD 888, 2005 PLC 399 | W.P. No.3298 of 2004 , decided on 02.11.2004 | This case revolves around the claims of Mst. Aurangzeb Bibi, the surviving widow of a deceased police official, regarding her entitlement to a full family pension after the death of her co-widow, Mst. Safida Bibi. The Lahore High Court analyzed the provisions of the Punjab Civil Servants (Pension) Rules, 1963, particularly Rule 4.10, which governs family pension distributions. The Court found that the petitioner was initially granted the full pension but faced withdrawal of this entitlement without a proper hearing. The ruling highlighted the principle of 'Audi alteram partem'—the right to a fair hearing—asserting that the government could not retract the pension without due process. The Court ordered the government to rectify the pension payments and ensure that the full family pension was disbursed to Mst. Aurangzeb Bibi, reflecting a commitment to uphold the rights of widows, especially those whose spouses served the state. The case illustrates the intersection of administrative law... |
| 2002 SLD 382, 2002 PTD 2539, (2002) 86 TAX 61 | I.T.A. No.5870/LB of 1995 , decided on 18.01.2002 | In this case before the Income Tax Appellate Tribunal, the key legal issues revolved around the reopening of an assessment under section 65 of the Income Tax Ordinance, 1979. The Tribunal ruled that the Assessing Officer's action was unlawful as it was based solely on information that had been previously reviewed in the original assessment. The hearing involved arguments from the representatives of both parties, where the appellant’s counsel argued that the reopening lacked merit and was based on already available records. The Tribunal upheld the principle of equality before the law, asserting that all assessees should be treated equally, as enshrined in Article 4 of the Constitution of Pakistan. The Tribunal's decision is significant for tax law practitioners and highlights the importance of lawful jurisdiction in tax assessments. The ruling emphasizes that even under protest, submission of a tax return does not negate the right to challenge jurisdiction, thus reinforcing taxpayer rig... |
| 1980 SLD 1537, 1980 PLC 670 | Appeal No. 76(R) of 1974 , decided on 05.11.1977 | In the case of Amir Ahmad vs. Secretary, Ministry of Finance, the Federal Service Tribunal addressed the complexities surrounding seniority determinations under the Service Tribunals Act of 1973. The case arose when the appellant, Amir Ahmad, contested the seniority assigned to him compared to his peers following his qualification as an S. A. S. Accountant. The court ruled that seniority should be established based on the date of passing the S. A. S. Examination rather than the confirmation date. The Tribunal highlighted the distinction in seniority calculations for apprentices versus departmental promotees, establishing a precedent for future cases involving civil service appointments and seniority disputes. This decision is significant not only for its immediate implications for the parties involved but also for its broader impact on the interpretation of civil service laws in Pakistan. It underscores the necessity for clarity in legal interpretations regarding seniority and promotio... |
| 2021 SLD 401, 2021 MLD 292 | Criminal Bail Applications Nos. D-197 and D-1006 o , decided on 04.05.2020 | In the case regarding the bail applications of Sheeraz under Criminal Procedure Code and Penal Code, the Sindh High Court deliberated on the implications of bail in serious criminal charges, including murder and attempted murder. The court examined the FIR's content, ruling that the allegations against Sheeraz lacked substantiation, as the source of identity was not disclosed. The court underscored the necessity for evidence beyond mere mention of names in the FIR, emphasizing that liberty during the trial is paramount. The judgment reinforced the legal principle that involvement in prior criminal cases does not automatically disqualify a defendant from bail. This decision serves as a critical reference for future bail applications, particularly in cases where the evidence presented does not meet the threshold for reasonable grounds of guilt. Keywords include 'bail application', 'criminal procedure', 'Sindh High Court', 'murder charges', and 'constitutional rights'.... |
| 2024 SLD 153, 2024 CLD 30 | Criminal Miscellaneous No. 8564/M of 2022 , decided on 26.05.2022 | In the case of Ahmad Faran Sabir vs. The State, the Lahore High Court addressed the legal implications surrounding the issuance of a cheque under the Negotiable Instruments Act, 1881, specifically section 489-F concerning dishonestly issuing a cheque. The petitioner moved for acquittal under section 249-A of the Criminal Procedure Code, arguing that the charges against him were unfounded. However, the court found that the cheque issued, which read 'Pay cash or bearer', did not meet the necessary legal definitions to be exempt from prosecution under the aforementioned section. The ruling reinforced the importance of the presumption of a holder in due course and clarified the limitations of the Investigating Officer's opinions in determining guilt or innocence. This case is significant for legal practitioners focusing on commercial law and cheque-related offenses, as it elucidates the criteria for establishing dishonesty in cheque transactions. It emphasizes the need for clear documentat... |
| 2016 SLD 3046, 2016 MLD 589 | C.R. No. 989-D of 2001 , decided on 15.04.2015 | In the case of Haji Fazal Kareem vs. Muhammad Ilyas, the Lahore High Court addressed critical issues surrounding civil procedure and the scope of remand orders. The plaintiff, Haji Fazal Kareem, contested the dismissal of his suit for possession of land by the Trial Court, which had erroneously ruled on the issue of limitation during post-remand proceedings. The appellate court had previously found in favor of the plaintiff on this issue but directed the Trial Court to appoint a local commission for land demarcation. The High Court ruled that the Trial Court's actions breached the remand order, leading to the allowance of the civil revision and a directive for the appellate court to reconsider the case. This case underscores the importance of adhering to procedural rules in civil litigation and highlights the legal principles governing appeals and remands, making it a significant reference for future civil procedure cases.... |
| 2018 SLD 1427, 2018 PCRLJ 964 | Writ Petition No. 2872-P of 2016 , decided on 06.02.2018 | In the case of Amjad Pervez vs Khyber Pakhtunkhwa Ehtesab Commission, the petitioner challenged the validity of a call up notice issued by the Ehtesab Commission under the Khyber Pakhtunkhwa Ehtesab Commission Act, 2014. The petitioner claimed that the allegations had already been investigated by the NAB, which resulted in the closure of the case. The court, however, ruled that the Ehtesab Commission was entitled to initiate its own inquiry into the same allegations, asserting that the provisions of law cited by the petitioner did not prevent such an investigation. The court reviewed the relevant sections of both the Khyber Pakhtunkhwa Ehtesab Commission Act and the National Accountability Ordinance, concluding that the Ehtesab Commission's jurisdiction was not limited by the previous investigation by NAB. The ruling emphasized the independence of the Ehtesab Commission in probing allegations of financial misconduct, thereby reinforcing its authority to investigate matters without inte... |
| 1959 SLD 272, (1959) 36 ITR 242, (1959) 1 TAX 20 | CIVIL APPEAL No. 111 OF 1956 , decided on 07.04.1959 | In the landmark case of Textile Supply Co. v. Commissioner of Income Tax, the Supreme Court of India addressed critical issues surrounding the registration of partnership firms under the Income Tax Act, 1922. The case revolved around the application for registration submitted by a firm consisting of nine partners, two of whom were representing their respective partnership firms. The Supreme Court ruled that the application was not valid due to failures in compliance with the statutory requirements of section 26A of the Income Tax Act. Specifically, the application was not signed by all individual partners and did not delineate their respective shares in the profits of the firm. This case underscores the importance of adhering to legal formalities in partnership agreements and registration processes, providing a clear precedent for future cases involving partnership registrations and income tax law. Keywords such as 'Income Tax Act', 'partnership registration', 'Supreme Court India', an... |
| 2011 SLD 165 = 2011 CLD 1430 | Execution No.69 of 2008 and C.M.A. No.908 of 2010 , decided on 15.07.2011 | This case involves a dispute regarding the execution of a decree issued against Duty Free Shops Ltd. by M.C.B. Bank Ltd. The primary issue at hand was the ownership of a warehouse that was claimed by Pakistan International Airlines Corporation (PIA) as having been transferred to them prior to the decree. The court's decision revolved around the compliance with attachment procedures as outlined in the Civil Procedure Code and the implications of the Limitation Act. The ruling emphasized the necessity for legal practitioners to present all relevant facts to the court to avoid misrepresentation and ensure that genuine claims are not disregarded. The case serves as a vital reference for similar disputes involving property ownership and execution of decrees, reinforcing legal principles that protect the rights of legitimate owners in execution proceedings.... |
| 1955 SLD 250, (1955) 28 ITR 837 | D-2741 of 1955 , decided on 01.01.1955 | In the landmark case of Shrilal Sagarmull v. Commissioner of Income Tax, decided by the Orissa High Court, the court ruled on the critical importance of adhering to the procedural requirements set forth in Section 28(3) of the Indian Income-tax Act, 1922. The case revolved around the imposition of a penalty by the Income Tax Officer (ITO) for the failure to file tax returns. The court found that the ITO had violated the mandatory requirement to provide the assessee with an opportunity to be heard before levying the penalty. The decision underscored the legal principle that taxpayers must be afforded due process rights, emphasizing that a mere opportunity to submit a written explanation is insufficient without an actual hearing. This ruling reinforces the necessity for tax authorities to comply with established legal procedures, ensuring fair treatment for taxpayers while upholding the integrity of tax enforcement mechanisms. The implications of this decision resonate within the broader... |
| 1976 SLD 651 = 1976 PLC 79 | , decided on 12.07.1976 | This case involves the Service Tribunal of Azad Jammu & Kashmir which dealt with appeals related to the employment status of Senior Clerks promoted to Accounts Assistants in the Mangla Dam Project. The Tribunal ruled that the employees do not qualify as 'Civil Servants' under the Azad Jammu & Kashmir Service Tribunal Act, 1975, due to their association with WAPDA, a federal semi-autonomous body. This decision clarified the jurisdiction of the Tribunal and the definition of civil servants, emphasizing that only those directly connected to the Azad Jammu & Kashmir government are eligible for its jurisdiction. This ruling is significant as it highlights the legal boundaries of employment classifications and the enforceability of service conditions within the context of civil service laws in Azad Jammu & Kashmir.... |
| 2004 SLD 1976 = 2004 CLC 1652 | R.O.R. No. 1816 of 1998 , decided on 10.03.2004 | This case revolves around a dispute over inheritance rights to a piece of land where Mian Ahmad Bakhsh and others claimed inheritance based on their relationship with the deceased widow of the original landowner. The Board of Revenue, Punjab, upheld the decisions of the lower courts which ruled that the petitioners were not entitled to inherit the property as they failed to prove their relationship with the deceased. The case highlighted the procedural aspects of inheritance law under the Punjab Laws Act and the West Pakistan Land Revenue Act, indicating that claims of fraud must be resolved in civil court rather than through revenue proceedings. The ruling stressed the importance of customary law and the need for clarity in inheritance claims, especially when multiple parties assert rights to the same property. This case is significant for understanding the complexities of land revenue and inheritance law in Punjab, Pakistan, and serves as a precedent for similar disputes involving cl... |
| 1990 SLD 495, 1990 SCMR 215 | Criminal Appeal No. 23 of 1979 , decided on 15.02.1989 | In the case of Raja MUNAWAR and others vs THE STATE, the Supreme Court dealt with an appeal concerning the conviction of police officers under the Contempt of Court Act. The officers had behaved inappropriately towards a bailiff during a habeas corpus petition, leading to their conviction. The court analyzed the circumstances and the unqualified apology offered by the appellants, ultimately deciding to set aside their conviction. This decision highlights the importance of accountability and the rule of law within the judicial system. The case underscores the need for law enforcement to respect judicial processes and the rights of individuals. The ruling serves as a reminder that even those in positions of authority must adhere to the law, reinforcing the concept that justice is blind to status and power.... |
| 1987 SLD 3319 = (1987) 167 ITR 157 | This case addresses critical issues regarding the capitalisation of expenses under the Income-tax Act, 1961, particularly focusing on depreciation claims related to shares issued for technical know-how and rental payments for expert accommodations. The Kerala High Court's ruling underscores the importance of proper accounting practices in capital expenditures and the eligibility for depreciation on such expenditures, which can significantly impact the financial statements of companies engaging in foreign collaborations. The judgment clarifies that expenditures directly linked to plant erection, including payments for technical expertise and housing, can be capitalised, thus allowing for depreciation claims. This case serves as a precedent for future cases dealing with similar accounting practices and the treatment of foreign collaborations in the context of income tax assessments.... | |
| 1993 SLD 1079, 1993 CLC 2465 | R.SA. No. 45 of 1983 , decided on 18.04.1992 | In the landmark case of R.SA. No. 45 of 1983, the Lahore High Court addressed significant issues regarding pre-emption rights under the Punjab Pre-emption Act (I of 1913). The case involved the sale of land which was contested by the petitioners, Ghulam Muhammad and Muhammad Amin, who sought to pre-empt the sale made by vendor Faiz Khatoon to Ghauns Bakhsh and Ahmad Bakhsh. The court examined the applicability of the principle of 'sinker', which dictates that a pre-emptor cannot join a stranger in an indivisible sale, thereby risking their pre-emptive rights. The court ultimately ruled that the sale transaction was indivisible and upheld the plaintiffs' rights, highlighting the necessity for clear evidence regarding ownership and contributions in property transactions. This case serves as a critical reference for understanding pre-emption laws and their implications in property disputes in Punjab, especially concerning the rights of co-owners and the conditions under which pre-emption ... |
| 1993 SLD 794, 1993 CLC 1489 | This case revolves around the interpretation of the Land Acquisition Act of 1894 and the accompanying rules that govern land acquisition processes in Punjab, Pakistan. The main issue was whether the Provincial Government could withdraw from the acquisition of land after a stipulated period had lapsed without any further action being taken. The Lahore High Court clarified that the rules established under the Land Acquisition Act allow for an automatic cessation of acquisition proceedings if no steps are taken within a year, reinforcing the authority of the Provincial Government in such matters. The ruling emphasized adherence to the legal framework and the importance of timely action in land acquisition processes, underscoring the role of the Provincial Government in making such determinations. This decision is significant for understanding the procedural aspects of land acquisition and the powers vested in governmental authorities, making it relevant for legal practitioners, landowners... | |
| 1998 SLD 1188, 1998 CLC 65 | Writ Petition No. 8926 of 1996 , decided on 12.09.1997 | In the landmark case of Writ Petition No. 8926 of 1996, the Lahore High Court addressed critical issues concerning wage determinations in the newspaper industry under the Newspaper Employees (Conditions of Service) Act, 1973. The case involved a challenge to the appointment of a sitting Supreme Court judge as Chairman of the Wage Board, which was deemed valid by the court. The ruling emphasized the significance of fair wage increases for all employees, including both journalists and non-journalists, recognizing their integral roles in the newspaper industry. This decision set a precedent for future wage determinations and reinforced the principles of natural justice and equality under Article 25 of the Constitution of Pakistan. The court's affirmation of the Wage Board's authority and its findings on wage fixation criteria underscored the necessity of fair compensation in the context of rising living costs. The ruling is a pivotal reference for labor rights and wage regulations in Paki... |
| 1981 SLD 54, 1981 PTD 124, (1981) 43 TAX 105 | Civil Petition No. 722 of 1976 , decided on 24.02.1980 | This case highlights the complexities involved in the fixation and refixation of dower under Muslim law, particularly in relation to the Income Tax Act of 1922. The Supreme Court of Pakistan addressed critical questions regarding the need for witness presence during the fixation process and the admissibility of affidavits as evidence. The petitioner, Mian AZIZ S. SHEIKH, contested the inclusion of a dividend income in his taxable income, which arose from shares transferred to his wife as part of an increased dower payment. The court's decision underscores the importance of clear documentation and contemporaneous evidence in legal claims, particularly in matters of significant public interest such as dower and taxation. This ruling serves as a precedent for future cases and offers clarity on the interpretation of relevant laws, making it a pivotal point of reference for those navigating similar legal issues.... |
| 2020 SLD 302, 2020 YLR 97 | Writ Petitions 52871, 54133, 56170 and 58578 of 20 , decided on 14.10.2019 | The case revolves around the legal authority of the Pakistan Medical and Dental Council (PMDC) to amend existing admission regulations for medical colleges following the repeal of its previous ordinance. The Lahore High Court examined the provisions of the Pakistan Medical and Dental Council Ordinance (II of 2019) and concluded that PMDC did not possess the necessary legislative power to alter the protected MBBS and BDS (Admission, House Job and Internship) Regulations, 2018. This decision is significant for prospective medical students and the regulatory framework governing medical education in Pakistan. The ruling emphasizes the importance of adhering to legislative provisions and the limitations of regulatory bodies in making amendments without clear statutory authority. The court's decision reinstates the previous admission criteria, ensuring that the rights of candidates seeking admission are safeguarded. Keywords: PMDC, medical admissions, legal authority, Lahore High Court, regu... |
| 2015 SLD 159, 2015 PTD 654, (2014) 109 TAX 385 | I.T.As. Nos. 1071/LB and 1337/LB of 2012 , decided on 28.01.2014 | This case revolves around the interpretation and application of the Income Tax Ordinance, 2001, specifically sections 161 and 205 concerning the failure to deduct tax. The Appellate Tribunal addressed issues of legal presumption, the necessity of audits, and the parameters required for initiating tax proceedings. It clarified that tax deductions should occur at the time of actual payments rather than on an accrual basis, emphasizing the need for concrete evidence in tax assessments. The tribunal's ruling reinforces the rights of taxpayers against arbitrary tax assessments and underscores the importance of compliance with legal standards in tax administration. This case is significant for taxpayers and legal practitioners as it delineates the boundaries of tax authority actions and the procedural safeguards necessary for fair treatment under tax laws.... |
| 2003 SLD 3270, 2003 PLD 125 | Writ Petitions Nos. 13955, 13222, 13914, 12410 and , decided on 06.08.2002 | In the consolidated case of Writ Petitions Nos. 13955, 13222, 13914, 12410, and 12080 of 2002, the Lahore High Court addressed challenges to the delimitation of constituencies as determined by the Election Commission of Pakistan. The petitioners argued that the delimitation process violated the principles set forth in the Delimitation of Constituencies Act, 1974, particularly regarding population distribution, administrative boundaries, and public convenience. The court found that the Election Commission had adhered to the required legal framework and had conducted hearings before finalizing the delimitation notification. The decision reiterated the importance of following statutory guidelines and the necessity of including all necessary parties in legal proceedings. The ruling underscores the court's limited jurisdiction in matters of factual determination and administrative decisions made by the Election Commission. This case highlights critical issues related to electoral law, the i... |
| 2008 SLD 525, 2008 PLD 394 | Criminal Miscellaneous No. 531-M of 2007 , decided on 07.05.2008 | In this case, the Lahore High Court addressed the procedural aspects of criminal trials and the limitations of police investigations post-challan submission. The court underscored that police opinions are not obligatory for the court's decisions regarding guilt or innocence. It ruled that re-investigation after the trial has commenced is generally impermissible unless new, significant evidence emerges that necessitates further inquiry. This ruling aligns with established legal precedents, reinforcing the principle that once a trial is underway, the authority to modify charges lies solely with the court. The decision serves as a pivotal reference for similar cases involving procedural integrity in criminal law, highlighting the importance of judicial oversight over investigative processes. Legal practitioners and scholars will find this case relevant in discussions about the boundaries of police powers in ongoing trials.... |
| 1984 SLD 1015, 1984 PLC 75 | GA-383 of 1982 , decided on 13.08.1983 | In the case of GA-383 of 1982, the Labour Appellate Tribunal addressed the appeal of Abdul Haque against the Superintending Engineer of WAPDA, Gujranwala. The central issue revolved around the jurisdiction of the Labour Court and the Appellate Tribunal concerning WAPDA employees, who are categorized as civil servants according to the WAPDA Act. The Tribunal reaffirmed that such employees must seek redress through the Services Tribunals Act. The ruling emphasized the importance of adhering to established legal precedents, including the Supreme Court's decision in F. U. Malik v. WAPDA, which clarified that WAPDA employees cannot invoke the jurisdiction of Labour Courts. This case underscores the delineation of rights and responsibilities within the framework of public service laws, particularly for employees of statutory bodies like WAPDA. The decision serves as a critical reference for future cases involving jurisdictional questions in labour disputes, particularly in the context of civ... |
| 2010 SLD 2144, 2010 PTD 660 | LT.As. Nos.1850/IB of 2005 and 96/IB, 97/IB of 200 , decided on 25.04.2009 | This case revolves around the interpretation of the Income Tax Ordinance, particularly focusing on the delegation of powers from the Commissioner to Taxation Officers. The Tribunal's decision underscores the procedural integrity required when assessing pending income tax matters under the new ordinance. It highlights the legal nuances of tax assessments, the importance of proper delegation, and the implications of procedural adherence for both the tax authority and the taxpayer. The ruling serves as a critical reference for tax practitioners and legal professionals, stressing the significance of compliance with statutory provisions in tax assessments and the handling of appeals regarding income tax liabilities. Keywords: Income Tax Ordinance, delegation of powers, tax assessments, procedural integrity, legal interpretation.... |
| 1978 SLD 960, 1978 PLC 97 | MN-115 of 1977 Pb. , decided on 21.06.1977 | This case revolves around an industrial dispute between Multan Cotton Industries and the Mehnat Kash Union regarding the demand for bonuses for the years 1973-74 and 1974-75. The Labour Court initially awarded the bonuses, but the Multan Cotton Industries appealed the decision. The Labour Appellate Tribunal examined whether the two factories, Multan Cotton Industries and Colony Textile Mills Limited, constituted a single establishment for the purposes of the bonus claim. The court concluded that despite shared ownership, the lack of financial and operational integration meant they were distinct entities. The Tribunal ultimately sided with the appellant, highlighting the financial difficulties faced by the Multan Cotton Industries, which had consistently reported losses. The decision underscores the importance of establishing true operational unity in industrial relations law, particularly concerning bonus entitlements.... |
| 1974 SLD 279, 1974 PLD 139 | Civil Appeal No. 1 of 1973 , decided on 21.06.1973 | In the case of Civil Appeal No. 1 of 1973, the Supreme Court of Pakistan addressed the issue of jurisdictional authority in the context of land consolidation under the Punjab Consolidation of Holdings Act, 1936. The appeal arose from a decision by the Lahore High Court that set aside the order of the Board of Revenue on equitable grounds. The Supreme Court ruled that the High Court exceeded its jurisdiction by interfering with the Board's decision, emphasizing that jurisdictional authority must be respected. The case highlights the distinction between errors of law and jurisdictional defects, reaffirming that a tribunal's decision does not lose its authority simply because it is deemed incorrect. This ruling is significant for legal practitioners and scholars, as it clarifies the boundaries of judicial review and the principles underpinning administrative decisions in land matters.... |
| 2022 SLD 1796, 2022 PLJ 134 | C.A. Nos. 2, 3, 4 of 2022 , decided on 26.07.2022 | In this landmark case, the Supreme Court of Azad Jammu and Kashmir addressed the legality of land acquisition for a housing scheme at Chhota Gala. The core issue revolved around the failure to obtain necessary permissions from the Forest Department, which led to an illegal transfer of forest land to the Pearl Development Authority (PDA). The Court's decision highlighted the significance of adherence to legal protocols in land acquisition, particularly concerning environmental conservation and community rights. The judgment underscores the need for governmental bodies to respect statutory requirements, ensuring that land designated for public interest is protected from arbitrary decisions that disregard ecological balance. The ruling not only reinstates the rights of the allottees but also serves as a precedent for future cases involving land use and environmental law in Azad Jammu and Kashmir.... |
| 2011 SLD 1288, 2011 YLR 1706 | Criminal Revision No. 307 of 2010 , decided on 20.01.2011 | This case revolves around the dismissal of a criminal revision petition by the Lahore High Court concerning the improper conduct of an investigation under the Criminal Procedure Code. The court emphasized the importance of lawful investigation procedures, citing specific sections of the Criminal Procedure Code, Police Order, and Pakistan Penal Code. The decision highlights key issues such as wrongful confinement, house trespass, and the need for proper legal protocols in criminal investigations. The ruling serves as a reminder of the judicial responsibility to oversee the legality of investigative practices and reinforces the principles of justice and accountability within the legal framework. Keywords like 'Criminal Procedure Code', 'lawful investigation', and 'judicial accountability' are crucial for understanding this case.... |
| 1999 SLD 531, 1999 SCMR 2557 | Civil Appeals Nos.489 and 490 of 1994 , decided on 20.05.1999 | In the case of Izhar Ahmed Khan and another vs. Punjab Labour Appellate Tribunal, Lahore, the Supreme Court of Pakistan addressed the classification of workmen as permanent or temporary under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The appellants, who were initially appointed as Delivery Assistants, contested their termination, arguing that their continuous employment for over nine months should classify them as permanent workmen. The Court analyzed the definitions provided in the Ordinance, concluding that the nature of work and the duration of employment were critical in determining their status. The Supreme Court reinstated the Labour Appellate Tribunal's decision, underlining the importance of recognizing the actual nature of employment over nominal designations. This case highlights significant principles regarding employment rights, labor laws, and judicial interpretations that affect workers' classifications in Pakistan.... |
| 2019 SLD 2964, 2019 PTD 2209 | Suits Nos. 2067, 2671, 1881, 1973, 2015, 2159, 199 , decided on 02.08.2019 | In the landmark case involving multiple suits by pharmaceutical companies against the Federation of Pakistan, the Sindh High Court addressed the critical issue of sales tax exemptions on packaging materials. The court's decision hinged on the interpretation of the Sales Tax Act, 1990, specifically Entry No. 105 of the Sixth Schedule, which delineates the categories of raw materials eligible for exemption. The court's ruling clarified that while active ingredients and pharmaceutical products could qualify for exemptions, packing materials did not meet the criteria set forth in the statute. This case underscores the importance of precise legislative language and the principle of 'casus omissus', which prevents courts from extending exemptions beyond what is explicitly stated. The outcome has significant implications for the pharmaceutical industry, particularly regarding the financial burdens imposed by sales taxes on imported materials essential for production. As the legal landscape ev... |
| 2024 SLD 2883, 2024 CLC 394 | D-1928 of 2016 , decided on 15.12.2022 | This case revolves around constitutional petitions filed by K.M. AWAN against alleged illegal constructions in the KAECHS. The petitioner claimed to be a social worker and sought the court's intervention citing violations of building regulations. The court examined the legality of plot subdivisions and found them compliant with the Karachi Building and Town Planning Regulations, 2002. The decision emphasized the importance of public interest litigation while also addressing issues of procedural compliance by the SBCA. The ruling highlighted the balance between lawful construction and community rights, ensuring that regulatory frameworks are upheld. Keywords include illegal construction, public interest litigation, Karachi Building Regulations, and compliance with law.... |
| 1995 SLD 30, 1995 PTD 360 | Writ Petition No.844 of 1991 , decided on 29.03.1993 | In the case of Chand Textile (Spinning) Mills Ltd. vs. Deputy Commissioner of Taxes, the Bangladesh High Court dealt with issues surrounding income tax demands made against a juristic entity following its nationalization and subsequent denationalization. The court examined the legal status of the mill and the implications of management changes on tax liabilities. The petitioner contended that the tax notices issued were baseless and lacked lawful authority. The court found that the mill, as an independent legal entity, remained liable for its tax dues irrespective of management changes. The court ruled that the notices were invalid and the petitioner was entitled to a refund of excess payments. The case highlights the importance of understanding tax obligations in relation to the legal status of businesses, particularly in contexts of nationalization and privatization.... |
| 2024 SLD | ITA NO. 699/MB/2024 , decided on 23.09.2024 | In the case of ITA NO. 699/MB/2024, the Appellate Tribunal Inland Revenue, Multan Bench, addressed the appeal of M/s. Mahmood Textile Mills Ltd concerning tax matters adjudicated by The CIR, RTO, Multan. The hearing took place on September 19, 2024, with the decision delivered shortly after on September 23, 2024. The case involves significant legal interpretations regarding tax regulations and the responsibilities of textile mills under the current laws. The Tribunal's ruling is expected to influence similar cases in the future, particularly within the textile industry, which is an essential sector for the economy. Legal representatives, including Mr. M. Imran Ghazi and Mr. Mashooq Hussain, provided insights into the complexities of tax law and its implications for businesses. This case serves as a vital reference point for legal practitioners dealing with tax disputes.... |
| 2011 SLD 2382 = (2011) 331 ITR 433 | In the landmark case involving the Commissioner of Income Tax versus Vitessee Trading Ltd., the Bombay High Court addressed significant issues surrounding the filing of appeals under section 260A of the Income-tax Act, 1961. The court scrutinized the adherence to Circular No. 2/2005 issued by the CBDT, which stipulates that appeals should not be filed if the tax effect is below Rs. 4 lakhs unless there are recurring legal questions. The judges, DR. S. Radhakrishnan and V.C. Daga, underscored the importance of compliance with these guidelines to avoid unnecessary litigation and ensure the efficient use of judicial resources. This case serves as a pivotal reference point for tax law practitioners and highlights the need for the Income-tax Department to align its practices with established legal standards. The court's decision is expected to resonate within the legal community and influence future cases involving tax appeals. The emphasis on circular compliance and judicial restraint is c... | |
| 1984 SLD 1939, 1984 PLC 1539 | 132/114 of 1974 , decided on 01.02.1984 | In the landmark case of Dr. Syed GHOUS MUHAMMAD SHAH vs. PUNJAB PROVINCE, the Punjab Service Tribunal overturned the premature retirement of the appellant under M.L.R. 114, which was based on allegations of corruption. The Tribunal found that the appellant had an unblemished service record spanning over three decades, with commendations from superiors highlighting his integrity and efficiency. The decision underscored the importance of proper evaluation of service records before making such significant employment decisions. The ruling reinforced the principle that administrative actions must be grounded in fair and factual assessments rather than motivated complaints, thus ensuring justice for civil servants. The Tribunal's decision serves as a vital precedent in protecting the rights of public servants against arbitrary actions and emphasizes the necessity of transparency and accountability in administrative processes.... |
| 2018 SLD 2817, 2018 PLJ 797 | Crl. MBA No. 475-B of 2017 , decided on 15.02.2018 | In the case of Crl. MBA No. 475-B of 2017, the Peshawar High Court addressed the petitions of three individuals, MIR HAKEEM KHAN, HAZRATULLAH, and MIR GHAFOOR, who were seeking bail on the grounds of statutory delay in their trial. The Court analyzed the provisions of the Criminal Procedure Code, particularly sections 426 and 497, which pertain to the suspension of sentences and the granting of bail, respectively. The Court noted that the petitioners had been in continuous detention for over three years and that the delay in their trial was not attributed to any actions on their part. The Court highlighted that the right to a timely trial is fundamental and that unjustified delays can lead to feelings of helplessness and frustration among the accused. Ultimately, the Court granted bail to the petitioners, reinforcing the principle that prolonged incarceration without trial is unacceptable. This decision underscores the importance of expeditious legal proceedings and the rights of indiv... |
| 2013 SLD 1218, 2013 PTD 1723, 2013 PDS 1682 | S.T.As. Nos.92/IB and 93/IB of 2011 , decided on 30.06.2013 | This case revolves around the tax implications of services provided by M/s Dazzle Glass (PVT.) Ltd., particularly concerning whether their activities constituted manufacturing under the Sales Tax Act, 1990, or merely provided services exempt from tax. The Appellate Tribunal Inland Revenue found that earlier investigations did not adequately address the claims made by the taxpayer. The Tribunal noted that the taxpayer supplied services like glass frosting and tempering, which the department contended should be taxed as manufacturing activities. However, the Tribunal recognized that the taxpayer asserted these services should be exempt, falling under the category of services rather than manufacturing. The case was remanded for a comprehensive review, requiring the taxpayer to present all relevant records and evidence. The Tribunal's decision underscores the critical nature of proper evidentiary support in tax cases and the revenue authority's obligation to substantiate claims of taxabili... |
| 2015 SLD 2118, 2015 YLR 1518 | Writ Petition No. 735 of 2006 , decided on 19.11.2014 | In the case of Writ Petition No. 735 of 2006, the Lahore High Court addressed a constitutional petition challenging decisions made by the Electric Inspector and the Advisory Board regarding a detection bill issued to Messrs MEGNA TECH (PVT.) LTD. The petitioners argued against the legality of the detection bill, citing procedural errors. However, the court upheld the doctrine of laches, emphasizing that the petition was filed significantly after the relevant decisions were made, and that the petitioner failed to provide compelling reasons for the delay. The court concluded that the Advisory Board's decisions were valid and did not warrant judicial review. This case highlights the importance of timely legal action and the implications of procedural delays in judicial proceedings, particularly in administrative law contexts. Keywords: Lahore High Court, constitutional petition, doctrine of laches, Electric Inspector, Advisory Board, procedural errors, judicial review.... |
| 1991 SLD 127, 1991 PTD 703 | Income-tax References Nos.14 to 16 of 1980 , decided on 25.01.1989 | This case revolves around the interpretation of the Income Tax Act, 1961, particularly focusing on the validity of assessment orders. The Punjab and Haryana High Court addressed whether an assessment order could be deemed invalid simply because the tax determination was indicated on a separate sheet of paper. The court concluded that such a determination, made on the same day as the assessment of income, is valid and forms part of the assessment order. The ruling emphasizes the importance of procedural consistency and clarity within tax law, ultimately reinforcing the validity of assessments conducted under the Income Tax Act. This case is significant for tax practitioners as it clarifies the requirements for valid assessment orders, ensuring that tax payers' rights are upheld while maintaining compliance with statutory obligations. Keywords: Income Tax Act, assessment order, tax determination, Punjab and Haryana High Court, legal precedent.... |
| 2008 SLD 2758, (2008) 296 ITR 727 | IT APPEAL NO. 57 OF 2003 , decided on 21.11.2006 | This case revolves around the interpretation of Section 115J of the Income Tax Act, 1961, concerning provisions for doubtful debts. The Gauhati High Court addressed the appeal of Amines & Plasticizers Ltd., which contested the Income Tax Appellate Tribunal's decision that mandated the addition of Rs. 11,52,221 to the profits for the purpose of computing the book profit. The court highlighted that the board of directors is the best authority for determining the extent of doubtful debts and emphasized that their decision should stand unless there is clear justification for questioning it. The judgment reinforced the distinction between provisions for ascertained liabilities and reserves, underscoring the principle that provisions made against known liabilities should not be treated as reserves for taxation purposes. This case is significant for corporate entities in understanding their liabilities and the proper accounting treatment under the Income Tax Act, particularly in the context o... |
| 2012 SLD 2192, 2012 CLD 212 | B-127 of 2009 , decided on 28.04.2011 | In the case of NIB Bank Ltd. vs. Shadman Electronic Industry (PVT.) Ltd., the Sindh High Court addressed issues related to the recovery of bank loans under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The plaintiff, NIB Bank, sought recovery of a significant amount due to defaults in repayment by the defendant, Shadman Electronic Industry. The court evaluated the defendant's application for leave to defend, which was primarily based on a pending suit against the bank. However, the court determined that the defendant failed to provide substantial evidence or legal grounds to justify their request for leave. The decision reinforces the principle that defendants must present concrete evidence to support their claims, particularly in financial disputes involving bank loans. The court also mandated both parties to submit detailed account statements to clarify the financial transactions and obligations between them. This ruling highlights the importance of compliance wi... |
| 2001 SLD 1335, 2001 SCMR 396 | Civil Appeal No. 826 of 1996 , decided on 26.09.2000 | In the landmark case of BUREWALA TEXTILE MILLS LIMITED vs. The Executing Court, the Supreme Court of Pakistan examined the legal nuances surrounding the execution of decrees under the Civil Procedure Code. The case arose from a dispute regarding the claim for interest during the post-award period, which was initially denied, leading to no appeal being filed against that order. The Executing Court's subsequent decision to grant interest was contested, leading to a review by the High Court. The Supreme Court ultimately affirmed the High Court's ruling, emphasizing that modifications to decrees must be grounded in legal authority. This case highlights critical aspects of civil procedure, particularly regarding the interpretation of decrees and the limits of judicial discretion. Legal practitioners should take note of the implications this case has on future claims related to interest and the enforcement of decrees, ensuring that all procedural norms are strictly followed to avoid potentia... |
| 1982 SLD 1471, 1982 PLC 307 | Appeals Nos. KAR-619 and 620 of 1980 , decided on 10.08.1981 | This case revolves around the determination of whether individuals engaged on a commission basis for food service at a cafe qualify as 'workmen' under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The Labour Appellate Tribunal concluded that commission-based compensation does not disqualify workers from being classified as workmen. This decision emphasizes the broad interpretation of 'hire or reward', allowing for various forms of remuneration, including commission. The case also highlights the principle of res judicata in industrial relations, confirming that previous rulings on the workman status are binding in subsequent applications. The decision affirms the importance of defining employment relationships in the context of labor laws, ensuring that individuals under disciplinary control of an employer, even if compensated through commissions, are entitled to protections under labor legislation. This ruling is significant for labor rights,... |
| 1965 SLD 354, (1965) 56 ITR 224, (1968) 17 TAX 30 | CIVIL APPEAL Nos. 124 TO 129 OF 1964 , decided on 08.12.1964 | The Supreme Court of India, in a landmark decision regarding the Wealth Tax Act of 1957, ruled on the applicability of wealth tax to Hindu Undivided Families (HUFs). The case arose from several appeals challenging the validity of Section 3 of the Act, which imposed a tax on net wealth. The appellants contended that HUFs should not be classified under the term 'individuals' as defined in Entry 86 of List I of the Constitution. However, the court held that the term should be interpreted broadly, confirming that HUFs fall within the scope of individuals. This case is significant in understanding the legislative framework surrounding wealth tax in India, particularly concerning HUFs. The ruling reinforces the tax obligations of HUFs, emphasizing their recognition as legal entities under Indian tax law. This decision has implications for tax compliance and planning for families operating as HUFs, impacting their financial strategies and obligations. Keywords: Wealth Tax Act, Hindu Undivided... |
| 1997 SLD 696 = 1997 CLC 761 | Regular First Appeal No. 6 of 1994/BWP , decided on 29.11.1994 | In the case of Pakistan Burmah Shell Ltd. vs. Tariq Brothers, the Lahore High Court addressed critical issues regarding the closure of evidence in civil proceedings under the Civil Procedure Code (CPC). The court ruled that the trial court erroneously closed the plaintiff's evidence without granting further opportunities, emphasizing the legal principle that courts favor decisions based on merits. The ruling reinforced the importance of adhering to procedural fairness, particularly when adjournments are not at the request of the parties. This case highlights the balance between procedural rules and the right to a fair trial, making it a significant reference for future civil litigation cases. Keywords: Civil Procedure Code, evidence closure, procedural fairness, Lahore High Court.... |
| 1971 SLD 311, 1971 SCMR 572 | Civil Petitions for Special Leave to Appeal Nos. K , decided on 17.08.1971 | This case revolves around the petitions filed by several government servants challenging their reversion to lower posts. The Supreme Court of Pakistan examined the legal aspects of issuing temporary injunctions in service matters, emphasizing the need for a prima facie case and the balance of convenience. The Court referred to previous rulings regarding administrative stability and the issuance of injunctions against government departments. The decision underscored the procedural importance of evidence in determining the status of the petitioners' employment. The ruling impacts administrative law and employment rights in Pakistan, particularly concerning temporary and ad hoc appointments in government service.... |
| 1968 SLD 160 = (1968) 70 ITR 293 | SPECIAL APPEAL No. 89 OF 1967 , decided on 10.01.1968 | In the case involving the Firm Madan Mohan Damma Mal, the Allahabad High Court addressed critical issues regarding the legality of search and seizure operations conducted by the Income Tax authorities under the Income-tax Act, 1961. The Court examined whether the Commissioner had sufficient grounds to issue search warrants and concluded that the extensive business activities of the firm, including the unaccounted manufacture and sale of liquid gold, justified the search. Furthermore, the decision emphasized that the jurisdictional objections raised by the assessees could not be entertained as the cases had already been pending for years. The ruling also clarified the applicability of penalties under the new Act, reinforcing the authority of tax officials to enforce compliance and impose penalties in cases of concealed income. This case is significant in understanding the balance between tax authority powers and taxpayer rights, particularly concerning the assessment of concealed income... |
| 1984 SLD 1936, 1984 PLC 1531 | 189/1648 of 1983 , decided on 06.10.1982 | In the case of Muhammad Hayat Ullah Khan Niazi vs. Director-General, Excise and Taxation Punjab, the appellant challenged the adverse remarks regarding his performance during the fiscal year 1976-77. The Service Tribunal scrutinized the circumstances under which the remarks were recorded and noted significant delays in their communication. The Tribunal found that the appellant had made commendable efforts in recovering tax arrears despite facing various challenges, including political instability and misinformation regarding the actual amounts owed. The members of the Tribunal recognized the discrepancies in the evaluation of the appellant's performance compared to his peers, leading to a perception of discrimination. The decision culminated in the expunging of the adverse remarks, affirming the appellant's satisfactory performance and integrity throughout his service. The ruling reflects the importance of timely communication and fair assessment in public service evaluations.... |
| 2000 SLD 2184, 2000 PLD 449 | Criminal Revision No. 16 of 2000 , decided on 03.02.2000 | In the case of Criminal Revision No. 16 of 2000, the Lahore High Court addressed a critical issue concerning child molestation and the applicable legal framework under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, and the Anti Terrorism Act, 1997. The case revolved around the heinous crime of raping a minor girl, which was classified as both a heinous offence and a terrorist act, justifying its trial by a Special Court. The court's ruling highlighted the need for robust legal measures to combat the rising tide of child abuse, which poses a significant threat to societal safety and security. The judges stressed the importance of protecting children's rights and the necessity for legislative reforms to effectively address child molestation. The decision serves as a pivotal moment in the pursuit of justice for victims of such crimes, urging the state to fulfill its constitutional obligations towards child protection. This case resonates with current discussions on child rig... |
| 2016 SLD 3081 = 2016 MLD 693 | Writ Petition No. 27276 of 2011 , decided on 13.11.2014 | In the case of Mst. Rabia Gulzar and Alia Shahnaz vs. Additional District Judge, the Lahore High Court addressed significant issues under the Family Courts Act and constitutional jurisdiction. The petitioners sought recovery of maintenance allowance and dowry articles following a divorce that occurred in 1983. The court highlighted the failure of the petitioners to prove their claims regarding maintenance and the dowry articles. The case emphasized the importance of timely action in legal claims, particularly under the Limitation Act, as the suit for dowry recovery was barred by time due to the 26-year delay. The court's decision reinforces the legal standards surrounding maintenance claims and the necessity for evidence in family law disputes.... |
| 2012 SLD 549, 2012 CLC 939 | Writ Petition No.259 of 2010 , decided on 20.12.2011 | In the case of Messrs KING CLOTHING vs. MUHABAT KHAN, the Islamabad High Court addressed a writ petition concerning the Islamabad Rent Restriction Ordinance. The court upheld the decisions of the Rent Controller and the Appellate Court that had granted the landlord's ejectment petition based on bona fide personal need. The tenant's failure to deposit rent and attempts to prolong the legal proceedings led to the dismissal of the constitutional petition. The ruling highlighted the necessity for petitioners to approach the court with clean hands, and the court's discretionary power in constitutional matters. This case serves as a critical reference for issues related to rental agreements and tenant responsibilities under the Islamabad Rent Restriction Ordinance.... |
| 2006 SLD 1938, 2006 CLC 92 | Civil Appeal No.(S) 6 of 2004 , decided on 01.10.2005 | This case from the Quetta High Court addresses the appeal filed by the Water and Power Development Authority against Mir Khan Muhammad Khan Jamali and another party. The appeal was heard by Justices Muhammad Nadir Khan and Mehta Kailash Nath Kohli, focusing on the legal obligations and authority of the Water and Power Development Authority in executing its duties. The decision highlighted the significance of legal compliance in public service and its impact on the community. The involvement of notable lawyers such as Chaudhry Mumtaz Yousaf and Abdul Ghani Mithal underlines the case's complexity and relevance. The ruling provides critical insight into administrative law, public sector governance, and the enforcement of regulations. Keywords: Water and Power Development Authority, public service law, administrative law, legal compliance.... |
| 1991 SLD 2026, 1991 PLC 18 | Service Appeal No. 437 of 1989 , decided on 20.09.1989 | In the case of Service Appeal No. 437 of 1989, the Service Tribunal (AJ&K) addressed the appeal of Kh. Ghulam Mohidin against the Azad Jammu and Kashmir Government concerning his non-promotion to the post of Budget Officer B-16. The appellant argued that despite his lengthy service, he was overlooked for promotion in favor of another individual. However, the Tribunal determined that the appellant did not adhere to the necessary departmental procedures before lodging an appeal. According to the Azad Jammu and Kashmir Civil Servants (Appeal) Rules, 1982, it is mandatory for an employee to first pursue internal remedies before escalating the matter to the Tribunal. The Tribunal emphasized the discretionary power of competent authorities in making appointments, reinforcing that such decisions are not subject to appeal. Consequently, the appeal was dismissed due to the failure to comply with procedural requirements and because the Tribunal lacked jurisdiction over promotion matters. This ca... |
| 1978 SLD 864, (1978) 115 ITR 369 | 154 of 1976 , decided on 02.03.1978 | This case revolves around the interpretation of Section 195 of the Income-tax Act, 1961, focusing on the tax implications of payments to non-residents. The facts reveal that the assessee, a stevedoring company, made non-recurring payments to ship officers for crew entertainment, which were not mandated by any legal or contractual obligation. The Income Tax Officer (ITO) initially directed tax deductions under Section 195, which the assessee contested, leading to appeals. The Tribunal concluded that such payments were not income as defined under Section 2(24) of the Act, citing their voluntary nature and lack of regularity. The High Court affirmed the Tribunal's ruling, emphasizing the absence of obligation on the part of the payer and the non-resident's lack of entitlement to the payments. This landmark ruling clarifies the treatment of voluntary payments and reinforces the legal understanding of income tax obligations concerning non-resident payments. Keywords: Income-tax Act, volunta... |
| 2008 SLD 2125, 2008 SCMR 863 | Civil Petition No.1676-L of 2003 , decided on 04.08.2004 | This case revolves around the issue of child maintenance under the Muslim Family Laws Ordinance, where the Supreme Court of Pakistan upheld the findings of the Lahore High Court and the Arbitration Council. The petitioner, Mazhar Iqbal, contested the maintenance amount set by the Arbitration Council, claiming it was excessive and that the Council was improperly constituted. However, the Supreme Court affirmed that the petitioner had knowledge of the proceedings and failed to appear on multiple occasions. The court emphasized the obligation of maintenance under Islamic law and dismissed the petition, reiterating the importance of adhering to established legal processes in family law disputes. This case highlights the legal frameworks surrounding child maintenance, the role of arbitration councils, and the judiciary's approach to cases of family law. Keywords include: child maintenance, Islamic law, family law, Arbitration Council, Supreme Court of Pakistan.... |
| 2010 SLD 2419 = 2010 CLC 1465 | D-2741 of 2016 , decided on 12.12.2006 | This case revolves around a dispute over land ownership and possession involving the Thal Development Authority. The petitioners, claiming ownership as successors of an Adna Malik, sought the return of land acquired in 1951. The Trial Court initially dismissed their suit while favoring the respondents. However, upon appeal, the Appellate Court reversed the decision. The Lahore High Court found that the core issue—actual ownership—had not been properly addressed. The Court highlighted the necessity of reviewing revenue records and consulting revenue officials to determine rightful ownership, emphasizing that without establishing ownership, claims of Adna Malik status were secondary. This case reflects significant legal principles regarding land reforms and the complexities of property rights in Pakistan.... |
| 1993 SLD 1875, (1993) 200 ITR 353 | D-2741 of 2016 , decided on 01.01.1993 | The case of Santosh Enterprises v. Commissioner of Income Tax revolves around the definition of 'plant' under the Income-tax Act, 1961. The Karnataka High Court examined whether various components of a cinema theatre, including walls, ceilings, and fixtures, qualify as 'plant' for depreciation and development rebate purposes. The court concluded that specific structures integral to the business's function, such as the auditorium's screening wall and ceiling, are to be treated as plant. This case highlights the importance of the functional test in tax law, determining whether an asset is a tool for business operations rather than merely a space for conducting business. The ruling sets a precedent for similar cases, emphasizing that the classification of assets can significantly impact tax liabilities and allowances. Keywords: plant definition, depreciation allowance, development rebate, income tax, Karnataka High Court.... |
| 2014 SLD 2310, 2014 PLD 417 | Civil Revision No. 2989 of 2004 , decided on 31.05.2013 | This case revolves around the partition of joint property and the legal implications of co-ownership under the Contract Act of 1872. The Lahore High Court's decision is significant in establishing that co-owners have a continuing right to seek partition regardless of possession or prior transactions. This ruling clarifies the roles and limitations of co-owners when it comes to transferring interests in joint property, particularly when one party has attempted to unilaterally alter the status of the property. The decision serves as a precedent for future cases involving joint ownership and partition rights, indicating the importance of equitable treatment among co-owners and the necessity of legislative reforms to protect their interests.... |
| 2017 SLD 2558, 2017 YLR 2459 | IInd Appeal No. 70 of 2014 , decided on 03.03.2017 | This case revolves around a dispute regarding the specific performance of a contract for the sale of a commercial property. The appellant, Mushtaq A. Patel, entered into an agreement with the vendor, Muhammad Ibrahim, despite the existence of an earlier agreement between the vendor and the plaintiff, Muhammad Islam. The plaintiff had made earnest money payments and consistently expressed readiness to fulfill his contractual obligations. The court examined the principles of good faith and the responsibilities of subsequent transferees regarding prior agreements. The decision underscores the significance of adhering to contractual agreements and the legal ramifications of entering into agreements with knowledge of existing contracts, establishing a precedent in property law. The ruling emphasizes the necessity for parties in property transactions to act in good faith and to be aware of any existing agreements before proceeding with new transactions.... |
| 2001 SLD 31, 2001 PTD 197, (1999) 238 ITR 1022 | Income-tax Reference No. 193 of 1984 , decided on 26.04.1999 | This case revolves around the interpretation of reassessment provisions under the Indian Income Tax Act, particularly sections 147 and 148. The Gujarat High Court addressed the limitations on reopening assessments, clarifying that the Income-tax Officer must have reasons based on the failure of the assessee to disclose all material facts. The court found that the case fell under section 147(b) rather than section 147(a), emphasizing that the initiation of reassessment proceedings must occur within four years from the relevant assessment year. This decision is significant for tax practitioners as it underscores the importance of timely and valid grounds for reopening assessments. The ruling also illustrates the judicial checks on tax authority powers, reinforcing taxpayers' rights against arbitrary reassessment. The case further highlights the evolving nature of tax law as it adapts to judicial interpretations and legislative changes, making it a pivotal reference for future cases invol... |
| 1981 SLD 305, 1981 SCMR 492 | Civil Petition for Special Leave to Appeal No. 1-R , decided on 15.03.1981 | In this landmark case, the Supreme Court of Pakistan addressed the complex issue of property transactions classified as either sales or gifts. The petitioners sought to assert their right of pre-emption over land that was allegedly sold to Ghazan. They argued that the transaction was a gift, as evidenced by a registered deed. The trial court initially sided with the petitioners, but the appellate court reversed this decision. The Supreme Court ultimately upheld the High Court's ruling, emphasizing the importance of considering all relevant circumstances in determining the nature of the transaction. This case reaffirms the legal principles surrounding property rights and pre-emption, providing clarity for future cases involving similar disputes. Keywords: Supreme Court, pre-emption, property law, gift vs sale, Pakistan legal system.... |
| 1986 SLD 770, 1986 SCMR 1195 | K-158 of 1981 , decided on 28.03.1982 | In the case of Syed Muharram Ali vs. Secretary, Labour and Cooperation Department, the Supreme Court of Pakistan addressed significant issues regarding lease agreements and the appellate process under Pakistani law. This case revolved around the legality of lease cancellations and the rights of sub-tenants in a cooperative housing society. The court examined the actions taken by the Project Manager regarding lease violations and the subsequent appeal processes. It highlighted the importance of following due legal procedures for challenging decisions made in connected cases. This ruling is crucial for understanding the nuances of property law and the rights of tenants in Pakistan. The decision also underscores the necessity for clear legal representation and adherence to procedural norms in judicial proceedings. This case serves as a precedent for future disputes involving cooperative housing societies and lease agreements, making it an essential reference for legal practitioners in Pak... |
| 2024 SLD 3638 | STA NO. 599/LB/2024 , decided on 01.08.2024 | This case, STA NO. 599/LB/2024, adjudicated by the Appellate Tribunal Inland Revenue in Lahore, centers on the Sales Tax Act, 1990, emphasizing compliance and legal obligations for businesses. The Tribunal, led by CH. MUHAMMAD TARIQUE, heard arguments from Mr. Waseem Khurshid representing M/s. Al-Rehman Processing against The CIR of Lyallpur Zone. The ruling reaffirmed the importance of adhering to tax regulations and the consequences of non-compliance. It serves as a critical reminder for entities involved in tax-related matters to be diligent in their practices. The case citation of 2024 SLD 3638 is significant for referencing legal precedents in tax law. The decision, rendered on August 1, 2024, after a hearing on June 28, 2024, reinforces the necessity for businesses to maintain proper financial conduct.... |
| 2001 SLD 2589, 2001 CLC 1669 | Civil Revisions Nos.431 of 1996 and 738 of 1997 , decided on 11.12.2000 | In the case of Rana ASGHAR HUSSAIN alias Rana ASGHAR ALI vs SHER MUHAMMAD and others, the Lahore High Court dealt with civil revisions pertaining to a suit for specific performance of a contract under the Specific Relief Act. The petitioner claimed that an agreement for the sale of land was executed, which the respondents refused to honor. The trial Court found for the petitioner, but this was reversed by the appellate court. The High Court, upon review, found that the appellate court misread critical evidence and restored the trial court's decision. This case emphasizes the importance of evidentiary standards in contract disputes and the judicial scrutiny necessary to ensure just outcomes in civil proceedings, highlighting the role of legal representation in navigating complex property agreements.... |
| 2014 SLD 2205, 2014 CLD 1617 | Civil Revision No. 3769 of 1994 , decided on 24.04.2014 | This case revolves around the concept of malicious prosecution and the implications of the death of a party involved in a legal action. The Lahore High Court dealt with Civil Revision No. 3769 of 1994, where the petitioner, Muhammad Shabbir, sought damages for malicious prosecution against Muhammad Zafeer. The case highlights the legal principle that personal claims terminate upon the death of the claimant unless they have matured into a decree. The court referenced previous judgments to reinforce the ruling that the cause of action was extinguished with the plaintiff's death, resulting in the dismissal of the revisions. This case serves as a critical reference for understanding how personal injury claims are affected by the death of involved parties.... |
| 2013 SLD 2355, 2013 PCRLJ 1448 | Criminal Bail Application No. 1105 of 2012 , decided on 10.12.2012 | In the case of Mst. Mariyam vs. The State, the Sindh High Court dealt with a bail application under Section 497 of the Criminal Procedure Code. The applicant was implicated in a serious charge of murder (Qatl-a-amd) but was not named in the initial FIR. The court considered various factors, including delays in the FIR and witness statements, which raised concerns about the reliability of the prosecution's case. The applicant's status as a mother of a young child was also a critical factor in the decision to grant bail. The ruling underscores the legal principle that individuals should not be deprived of their liberty without compelling evidence and timely judicial processes. This case serves as a significant reference for future bail applications, especially those involving vulnerable individuals and procedural delays.... |
| 1998 SLD 645, 1998 SCMR 1124 | Criminal Miscellaneous Application No.23 of 1998 , decided on 11.03.1998 | This case revolves around the legal principles governing bail under the Criminal Procedure Code in Pakistan, specifically Section 497. The petitioner, Jadeed Gul, was accused of being involved in the sale of spurious drugs, which led to his arrest. However, the trial was delayed due to the Drug Court's non-functioning status. The Supreme Court's ruling underscored the importance of timely trials and the necessity of granting bail when the prosecution fails to conclude the trial within the specified period. Keywords such as 'bail law', 'Criminal Procedure Code', 'Supreme Court of Pakistan', and 'drug-related offenses' are crucial for SEO optimization in legal discussions surrounding this case.... |
| 2017 SLD 793, 2017 PLC 870 | Writ Petition No. 37847 of 2016 , decided on 10.02.2017 | This case revolves around the dismissal of Muhammad Farooq Zulfiqar from the National Bank of Pakistan under the 1973 Staff Rules. The petitioner challenged the dismissal in the Lahore High Court, asserting that proper procedures were not followed during the disciplinary proceedings. The High Court examined the statutory nature of the 1973 Rules and the provisions for appeal and review. It highlighted the importance of adhering to statutory procedures in employment matters, especially in cases involving misconduct allegations. The court ultimately ruled that the petitioner should have utilized the available appeal process and directed the case to the appropriate authority for further consideration. This decision underscores the significance of following established legal frameworks in employment disputes and the necessity for employees to exhaust available remedies before seeking judicial intervention.... |
| 2013 SLD 40, (2013) 107 TAX 205, 2013 PTD 1396 | I.T.A. Nos. 38/IB, 136/IB and 138/IB of 2012 , decided on 21.05.2012 | In the case before the Income Tax Appellate Tribunal, the taxpayer contested the imposition of the Workers' Welfare Fund (WWF) levy and the disallowance of customs duty expenses. The tribunal reviewed the legislative changes made to the WWF Ordinance and recognized them as unconstitutional, thereby nullifying the basis for imposing the WWF levy. Furthermore, the tribunal upheld the Commissioner (Appeals)'s decision regarding the nature of customs duty expenses—confirming that these expenses were indeed of a revenue nature. This ruling underscores the importance of adhering to constitutional provisions in tax law and the authority of appellate decisions in shaping tax obligations. Key takeaways from this case include the reaffirmation of the principles of lawful taxation and the necessity for clear legislative frameworks governing fiscal duties. This case serves as a vital reference for taxpayers and legal practitioners navigating the complexities of tax law and constitutional complianc... |
| 2008 SLD 1440, 2008 SCMR 69 | Criminal Petition No.528-L of 2006 , decided on 08.01.2007 | In the case of Noor Muhammad and Haq Nawaz vs. The State, the Supreme Court of Pakistan dealt with issues of wrongful conviction and the standards of evidence required in criminal cases. The petitioners were initially convicted of murder, alongside three other co-accused, but challenged their conviction based on the acquittal of the others and the lack of direct evidence linking them to the crime. The court critically analyzed the prosecution's case, focusing on the discrepancies in the evidence and the absence of a clear motive connecting the petitioners to the alleged murder. The judgment highlighted the necessity for the prosecution to establish a strong, unambiguous case against the accused, reinforcing the legal principle that doubts benefit the accused. This case serves as a significant reference point for future cases concerning the evidentiary standards in criminal law, particularly in murder cases, and underscores the judiciary's role in safeguarding the rights of individuals ... |
| 1993 SLD 278, 1993 SCMR 311, 1994 PTCL 322 | Criminal Appeals Nos.207 of 1990 and 7-P of 1991 , decided on 14.04.1992 | This case centers on the interpretation of section 171 of the Customs Act, 1969, which requires authorities to inform accused individuals of the grounds for their seizure or arrest. The Supreme Court of Pakistan reviewed conflicting judgments from lower courts, particularly regarding the necessity of serving notice under section 171. In these appeals, the Court determined that while notice is important, its absence does not automatically nullify the prosecution if the accused were otherwise informed of the allegations. The case involved the seizure of contraband goods and the subsequent legal challenges faced by the accused, who claimed they were unaware of the smuggling activity. The Court's ruling reinforced the principle that the defendants carry the burden of proof to demonstrate lack of knowledge regarding the illicit goods. This decision is significant in clarifying procedural requirements in customs law, particularly the handling of notices and the rights of the accused during l... |
| 1977 SLD 1422, (1977) 110 ITR 402 | IT Reference No. 16 of 1972 , decided on 29.06.1973 | This case discusses the classification of income derived from rubber trees subjected to 'slaughter tapping' under the Kerala Agricultural Income-tax Act, 1950. The core issue was whether the income generated from this practice qualifies as agricultural income. The court examined previous judgments and established that the income derived from the owner's own tapping of rubber trees is agricultural income, as it is directly related to the land's agricultural use. The ruling emphasized the need to differentiate between capital receipts and agricultural income, ultimately determining that the income from latex is taxable as agricultural income. This case is significant for its implications on agricultural income classification and tax liabilities, especially in the context of rubber cultivation in Kerala. Keywords for SEO include 'Kerala Agricultural Income-tax Act', 'rubber income tax', 'agricultural income classification', and 'income tax on rubber tapping'.... |
| 2015 SLD 698, 2015 YLR 703 | Criminal Appeal No. 181-B of 2013 , decided on 07.05.2014 | In the case of Feroz Khan's appeal against his conviction for rape under Section 376 of the Pakistan Penal Code, the Peshawar High Court evaluated the evidence presented during the trial, including witness statements and medical reports. The court emphasized the significance of the principle of 'res gestae' in assessing the credibility of the victim's account, particularly given the societal stigma surrounding such allegations. The court concluded that the prosecution had successfully established the accused's guilt beyond reasonable doubt, dismissing the appeal due to lack of merit. The ruling reinforces the legal framework surrounding sexual offenses in Pakistan, highlighting the need for sensitive handling of such cases to ensure justice for victims. Keywords: Pakistan Penal Code, rape conviction, res gestae, sexual offenses, victim protection, judicial decision, appeal dismissal, legal framework.... |
| 1994 SLD 220 = (1994) 70 TAX 6 | Constitutional Petition No. 3297 of 1993 , decided on 24.01.1994 | In the case of KHYBER TRADERS vs. CENTRAL BOARD OF REVENUE, the Sindh High Court dealt with the classification of imported goods under the Customs Act 1969. The key issue revolved around whether the imported items, initially declared as waste and scrap of iron and steel, actually constituted serviceable auto parts. The Court determined that the classification is fundamentally a question of fact, to be assessed by Customs Authorities. The judgment underscores the importance of timely decisions in customs classifications, to prevent undue delays and associated costs such as demurrage. The Court's ruling provides a significant precedent regarding the interpretation of 'scrap' and 'serviceable parts' in customs law, making it essential for importers and customs officials to consider the usability of imported goods carefully. The case references several prior rulings, establishing a legal framework for future classifications, and emphasizes the necessity for clarity in customs declarations ... |
| 1989 SLD 2165, 1989 PLC 414 | LHR-378 of 1988 , decided on 18.07.1988 | In the case of LHR-378 of 1988, the Labour Appellate Tribunal of Punjab dealt with an appeal regarding the wrongful termination of an employee, Muhammad Aslam, who had served as a badli conductor for three years. The tribunal found that the termination lacked justification as the employer failed to provide evidence that the position was abolished or that Aslam was the junior-most employee. The court also ruled in favor of back benefits, as Aslam had stated on oath that he was jobless during the period of termination, and no evidence was presented to dispute this claim. This case highlights important aspects of employment law, particularly regarding wrongful termination and the rights of workers to back benefits when wrongfully dismissed.... |
| 2008 SLD 2797, (2008) 297 ITR 99 | IT REFERENCE NO. 56 OF 1994 , decided on 20.07.2007 | In the case of Commissioner of Income-tax v. Mahendra Kumar Bansal, the Allahabad High Court addressed significant issues under the Income Tax Act, particularly focusing on Section 263, which deals with revising orders that are prejudicial to the interest of revenue. The case arose from assessments made for the years 1983-84 to 1985-86, where the Income-tax Officer had completed assessments without thorough inquiry. The Commissioner of Income-tax initiated proceedings under Section 263, claiming the assessments were erroneous due to inadequate investigation. However, the Income-tax Appellate Tribunal intervened, ruling that the Commissioner failed to provide concrete evidence linking the alleged discrepancies to the assessments. The court underscored the importance of substantial evidence in tax assessments and reaffirmed that hastily made assessments do not automatically qualify as erroneous. The ruling is pivotal for future cases involving tax assessments and the exercise of powers u... |
| 1948 SLD 23, (1948) 16 ITR 294 | D-2741 of 2016 , decided on 01.01.1948 | In the landmark case of Prince Khanderao Gaekwar of Baroda v. Commissioner of Income Tax, the Bombay High Court addressed the intricacies of income tax deductions concerning payments made under a family trust. The case revolved around the provisions of the Income-tax Act, specifically Section 24 and Section 9(1)(iv), which deal with income from house property and permissible deductions. The court ruled that the payments made to the assessees' mother were not merely voluntary but were backed by enforceable agreements that included charges on the assessees' properties. This case highlights the significance of family trusts and the legal implications of agreements made within such frameworks, emphasizing the importance of understanding the obligations arising from familial relationships. The court's decision reinforces the notion that payments made for natural love and affection can be valid considerations under certain legal contexts. The ruling serves as a precedent for future cases inv... |
| 1984 SLD 1875, 1984 PLC 1432 | 57/1571 of 1982 , decided on 23.10.1982 | This case revolves around Zafar Iqbal Awan's appeal against his discharge from the Punjab Police due to involvement in serious criminal activities. The Service Tribunal upheld the discharge based on Police Rules, emphasizing the importance of a clean background for police officers. The judgment detailed the appellant's criminal history, including multiple FIRs, and the failure to provide truthful information during recruitment. The tribunal ruled that the appellant's academic qualifications did not outweigh his unsuitability for police service, leading to a dismissal of the appeal. This case highlights the stringent standards required for law enforcement personnel and the legal ramifications of dishonesty during the recruitment process.... |
| 1983 SLD 682 = (1983) 140 ITR 740 | I.T. REFERENCE No. 157 OF 1972 | This case revolves around the allowance of business expenditure under Section 37(1) of the Income-tax Act 1961. The assessee company, engaged in the import and sale of commodities, advanced a loan to its sister concern secured by the mortgage of a ship. After the sister concern went into liquidation, the assessee acquired the ship and sought to deduct maintenance expenses as business expenditure. The Tribunal recognized the ship as stock-in-trade and granted the deduction. This ruling emphasizes the importance of proper classification of assets in tax law, particularly in the context of business expenses and revenue generation. The decision highlights key considerations for businesses regarding asset management and tax deductions, relevant for entities involved in similar financial transactions.... |
| 1994 SLD 167, 1994 PTD 1323, (1994) 70 TAX 20 | Writ Petition No.1646-1 of 1993 , decided on 30.11.1993 | This case revolves around a writ petition filed by M/s. NOOR HOSPITAL against the Inspecting Additional Commissioner of Income Tax concerning a show-cause notice issued for the assessment year 1991-92. The notice required the petitioner to present documentary evidence to support their case. The Lahore High Court, presided over by Justice Irshad Hasan Khan, did not delve into the merits of the case but instead directed the petitioner to engage with the Commissioner first. The court highlighted the procedural aspects of tax assessments and the rights of taxpayers to contest notices before escalating to higher judicial authorities. The decision reflects the court's adherence to established legal principles and the necessity for taxpayers to utilize available remedies under the law. Key laws cited include the Income Tax Ordinance, 1979, specifically Section 66A, and Article 199 of the Constitution of Pakistan, 1973. This case emphasizes the procedural rights of petitioners in tax matters a... |
| 1982 SLD 478, 1982 SCMR 801 | Civil Petition for Special Leave to Appeal No. 149 , decided on 08.04.1980 | In the notable case of Civil Petition for Special Leave to Appeal No. 149 of 1979, the Supreme Court of Pakistan addressed the issue of appeal delays under Article 185 (3) of the Constitution of Pakistan (1973). The case arose from a decision by the Lahore High Court, which dismissed a settlement appeal on the grounds that the matter was pending with the Federal Government and thus rendered the appeal infructuous. The petitioner, represented by FazaliHussain Advocate-on-Record, sought to condone a three-day delay in filing the appeal, attributing it to a misinterpretation by a departmental official. However, the Supreme Court ruled that this reason did not provide sufficient grounds for an extension and ultimately dismissed the petition. This case highlights the importance of timely filings in legal proceedings and the limitations of appeal rights in the face of procedural delays. The ruling reinforces the need for strict adherence to deadlines in legal practice, which is crucial for m... |
| 1990 SLD 108, 1990 PTD 840 | Civil Petitions for Special Leave to Appeal Nos. 8 , decided on 02.03.1980 | This case revolves around the interpretation of Section 26A of the Income Tax Act, 1922, which addresses the renewal of a firm's registration. The Supreme Court of Pakistan reviewed multiple petitions from the Commissioner of Income Tax, Lahore, against the judgments of the Lahore High Court. The court emphasized the importance of consistent legal interpretation, especially when addressing similar issues of limitation and registration renewal rights for firms. The decision underscores the court's commitment to uphold legal clarity and procedural fairness in tax matters, particularly in the context of previous rulings that set a precedent for this case. It highlights the balance between regulatory compliance and the rights of firms in tax registration processes, making it a significant case for legal practitioners and firms alike. Keywords such as 'Income Tax Act', 'Supreme Court of Pakistan', 'legal interpretation', 'registration renewal', and 'tax law' are central to understanding the... |
| 1998 SLD 1420, 1998 CLC 1738 | Constitutional Petitions Nos.509 of 1997 and 3 of , decided on 30.04.1998 | In the case of Mst. Razia Jaffar vs. Government of Balochistan, the Quetta High Court dealt with significant issues surrounding land ownership and the jurisdiction of the Board of Revenue in Balochistan. The case involved constitutional petitions challenging the legality of a notification issued by the Board which cancelled titles acquired through a settlement process. The petitioners argued that their rights were infringed upon, while the Government maintained that the titles were obtained illegally. The court ruled that jurisdictional challenges must be raised promptly and that the Board's decisions were valid. This case highlights the complexities of land law in Pakistan, particularly in relation to the rights of individuals versus government authority. The court's decision serves as a precedent in affirming the procedural integrity of the Board of Revenue and the necessity of adhering to legal frameworks in land acquisition processes. Keywords include 'land ownership,' 'jurisdictio... |
| 1984 SLD 851, 1984 SCMR 1249 | Civil Petition for Special Leave to Appeal No.211- , decided on 29.11.1983 | In the case of Bilal Khan vs. Munawar Khan, the Supreme Court of Pakistan evaluated a civil petition for special leave to appeal concerning a property dispute. The core issue revolved around the validity of a land sale conducted by Muhammad Saleem to Bilal Khan, with Munawar Khan representing the interests of the village Proprietary Body. The Peshawar High Court had previously dismissed the suit, asserting that the land was part of the village Shamlat, and neither the vendor nor the vendee had ownership rights. The case highlights key legal principles related to property rights and the authority of local bodies in land transactions. The Supreme Court's decision reinforces the importance of legal ownership in property sales, especially concerning community and village land. This case serves as a significant point of reference for future property disputes involving local proprietary rights.... |
| 1967 SLD 500 = (1967) 66 ITR 82 | IT REFERENCE No. 81 OF 1962 , decided on 02.05.1967 | In the case of Bajrangbali Engineering Co. (P) Ltd. vs. Commissioner of Income Tax, the Calcutta High Court addressed issues surrounding the estimation of profits under Section 145 of the Income-tax Act, 1961. The court found that while the sales and purchases were properly documented, the profits could not be accurately deduced due to unreliable accounting practices. The Tribunal's addition of Rs. 65,000 to the profits without substantial evidence was deemed arbitrary. The judges highlighted the necessity for revenue authorities to exercise discretion judiciously, based on actual data and historical profit ratios. This case underscores the importance of reliable accounting in tax assessments and the judicial standards required for profit estimations. Keywords: Income Tax Act, profit estimation, judicial discretion, accounting reliability, Calcutta High Court.... |
| 2016 SLD 3115, 2016 MLD 862 | Cr. Bail Application No. 1431 of 2015 , decided on 04.12.2015 | In the case of Imran Rasheed, who sought post-arrest bail in connection with a murder charge, the Sindh High Court examined the admissibility of the evidence presented by the prosecution. The case revolved around the alleged murder of Naseebullah, where the main evidence against the accused was an extra-judicial confession and the recovery of a .30 bore pistol. The court found the prosecution's evidence to be insufficient, particularly as the confession was not admissible under the Qanun-e-Shahadat, 1984, and the recovery of the pistol was delayed, raising doubts about its authenticity. As a result, the court determined that the case warranted further inquiry, leading to the granting of bail. This decision underscores the importance of substantial and admissible evidence in criminal proceedings and reflects the court's commitment to ensuring justice. Keywords: bail application, criminal law, evidence, extra-judicial confession, admissibility, Sindh High Court, murder charge, Qanun-e-Sh... |