Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 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... |
| 2020 SLD 1676, 2020 CLC 1489 | C.P. No. S-759 of 2019 , decided on 31.07.2019 | This case revolves around the application for interim custody of a minor under the Guardians and Wards Act, 1890. The petitioner, having faced marital challenges and subsequent separation from the respondent, sought custody of their minor son. The core issue was whether the interim custody could be granted without a thorough examination of the parties involved. The court emphasized the importance of considering the minor's preferences if they are capable of forming them. The ruling underscored the legal framework surrounding custody matters, stressing that a child's welfare is paramount and that decisions should not be made in isolation of the circumstances and evidence presented. This case highlights the complexities of custody disputes, particularly in cases of separation and divorce, and the legal obligations of the courts to ensure fair consideration of all parties' rights and the child's best interests. Keywords: custody, Guardians and Wards Act, minor's welfare, legal framework, ... |
| 1967 SLD 55, 1967 PLD 334 | Criminal Appeal No. 2-P of 1966 , decided on 26.04.1967 | This case explores the legal implications of a Christian spouse converting to Islam and the subsequent validity of marriages under differing religious laws. The Supreme Court of Pakistan addressed the complexities surrounding the recognition of marriage post-conversion, emphasizing the principle that a Muslim man can marry multiple wives under Islamic law. The ruling highlighted that the first marriage under Christian rites does not dissolve upon conversion, thus establishing a precedent regarding the interpretation of marriage laws across religions. The decision is significant for its implications on personal law and the rights of individuals following religious conversion. It raises important questions about the interaction between civil and religious laws in the context of marriage, divorce, and fidelity. Keywords related to this case include 'bigamy', 'religious conversion', 'marriage validity', 'Islamic law', and 'Christian Marriages Act', all of which are trending topics in legal... |
| 2004 SLD 2855 = 2004 PCRLJ 96 | Criminal Miscellaneous No. 1233/B of 2002 , decided on 06.06.2002 | In the Lahore High Court case of Criminal Miscellaneous No. 1233/B of 2002, the petitioners sought post-arrest bail in connection with an FIR registered for offenses under sections 354 and 337 L(ii) of the Penal Code. The case involved allegations of attempted public humiliation and assault against the complainant's sister. The court analyzed the evidence provided, noting the absence of claims regarding severe offenses under section 354A. The ruling emphasized the need for substantial evidence before establishing guilt, leading to the decision to grant bail based on the bailable nature of the charges. This case underscores the judicial emphasis on protecting individual rights during pre-trial proceedings and ensuring that allegations are thoroughly examined. Keywords: bail, Lahore High Court, Penal Code, Criminal Procedure Code, legal rights, court decision.... |
| 2015 SLD 2105, 2015 YLR 1460 | D-345 of 2015 , decided on 10.03.2015 | In the case of Syed ARSALAN IQBAL vs. GOVERNMENT OF PAKISTAN, the Sindh High Court dealt with the issue of the Exit Control List (ECL) and the fundamental rights of citizens. The petitioner, a General Manager at Sui Southern Gas Company Limited, found his name placed on the ECL at the request of the National Accountability Bureau (NAB) due to a pending corruption reference against him. The court ruled that the placement of his name was done without proper justification and violated his constitutional rights. It highlighted the need for due process in such matters, ensuring that any restrictions on personal liberty must be legally justified and made in the public interest. The decision is significant as it underscores the balance between accountability and individual rights within the legal framework of Pakistan, making it a critical reference for similar cases in the future. The court's ruling not only emphasized the importance of following legal protocols but also set a precedent for ... |
| 2009 SLD 1068, (2009) 314 ITR 188, (2009) 180 TAXMAN 530 | CIVIL APPEAL No. 3512 OF 2007 , decided on 08.05.2009 | This case revolves around the interpretation of the Income Tax Act, 1961, particularly sections 43B and 37(1). The Supreme Court addressed whether the Additional Director (Investigation) had the jurisdiction to authorize search and seizure under the Act. The decision clarified that a bank guarantee cannot be equated with actual payment for deduction purposes. The court upheld the Tribunal's ruling regarding the allowability of technical service charges based on commercial expediency. This case highlights the complexities of tax law and the necessity for proper statutory authority in enforcement actions. Keywords: Income Tax Act, tax law, Supreme Court, business expenditure, search and seizure.... |
| 2007 SLD 1855 = 2007 PLC 270 | Petition No.4A(12), 4A(13), 4A(14), 4A(15) and 4A( , decided on 13.09.2005 | This case revolves around the petitioners, who were employed as Front Office Cashiers at Pearl Continental Hotel Karachi, seeking to challenge their re-designation as Guest Service Officers. The National Industrial Relations Commission examined the allegations of unfair labor practices stemming from the management's actions to change the petitioners' job titles without altering their responsibilities or salaries. The court highlighted that while the petitioners feared potential victimization due to their trade union activities, they failed to provide specific instances of discrimination. The court ultimately ruled in favor of the respondents, emphasizing that the jurisdiction of the National Industrial Relations Commission is limited to cases of unfair labor practice. As a result, the commission found no merit in the petitioners' claims, leading to the dismissal of their petitions and the recall of the interim prohibitory order. This case underscores the importance of clear evidence in... |
| 1982 SLD 127, 1982 SCMR 18 | Civil Petition for Special Leave to Appeal No. 744 , decided on 04.11.1981 | In the case of Civil Petition for Special Leave to Appeal No. 744 of 1981, the Supreme Court of Pakistan dealt with issues surrounding customary law related to the alienation of ancestral property. The key question was whether a husband could alienate his entire ancestral land in lieu of dower without the consent of his heirs. The court affirmed that such actions could be deemed fraudulent if intended to deprive rightful heirs of their claims. The case highlights the importance of customary law in property disputes, particularly in the context of marriage and dower. The ruling underscored that while gifts of land between spouses are recognized, they must adhere to the principles of fairness and not undermine the rights of other family members. The court's decision serves as a precedent in understanding the limitations imposed by customary practices on property transactions, reinforcing the notion that the intention behind such transactions is critical in determining their validity unde... |
| 1953 SLD 45, 1953 PLD 247 | Second Appeal No. 328 of 1950 , decided on 17.02.1953 | The case revolves around the inheritance rights of Mst. Shahzadan Bibi following the death of her father, Riaz Hussain Shah. The Lahore High Court dealt with the critical issue of whether Mst. Shahzadan Bibi inherited a full or limited estate under the prevailing agricultural custom of the Punjab region. The court highlighted the significance of succession customs in determining property rights and the ability to alienate property. The judgment addressed the notion of speculative suits in the context of declaratory actions, asserting that such suits are vital for the protection of reversioners' rights. The ruling also underscored the necessity for courts to consider the unique circumstances of each case, particularly in matters concerning ancestral property and the rights of female heirs. The decision reinforces the legal standing of customary laws in matters of succession and property alienation, making it a landmark case in the realm of inheritance law within the Punjab jurisdiction.... |
| 2013 SLD 2157, 2013 CLD 2030 | F.A.O. No.182 of 2006 , decided on 27.05.2013 | The case involves a petitioner, Prof. (Retd.) Raja MUHAMMAD ASLAM KHAN, who filed a suit for damages amounting to Rs. 15 million against the respondents, including the House Building Finance Corporation. The petitioner claimed he was illegally arrested, which caused him mental torture and damage to his reputation. The Trial Court initially returned the plaint citing lack of jurisdiction under the Financial Institutions (Recovery of Finances) Ordinance, 2001. However, the High Court determined that the case was about damages rather than financial liability, asserting the civil court's jurisdiction over such matters. The Court ultimately allowed the appeal, remanding the case for proper adjudication. This case highlights the importance of judicial jurisdiction and the rights of individuals against unlawful actions by financial institutions.... |
| 1990 SLD 833, 1990 SCMR 910 | Civil Petition for Leave to Appeal No. 34 of 1987 , decided on 19.08.1989 | This case revolves around a civil petition filed for leave to appeal a decision made by the High Court regarding a temporary injunction against the potential alienation of a suit property. The Supreme Court of Pakistan, presided over by Justices Muhammad Afzal Zillah and S. Usman Ali Shall, evaluated the arguments presented by the petitioner's lawyer, Amjad Ali Shah, and ultimately decided to refuse the leave to appeal. The court highlighted that if there is an intent to alienate the property, it is imperative to notify the trial court beforehand, ensuring that all legal protocols are adhered to. This case serves as a significant reference for matters related to property rights and the procedural requirements under the Civil Procedure Code and the Constitution of Pakistan. Key legal principles regarding temporary injunctions and property rights are reinforced through this ruling, making it a crucial case for legal professionals and scholars alike. The decision has implications for futu... |
| 2010 SLD 2678, 2010 PLD 61 | Constitutional Petition No. 97 of 2010 , decided on 29.04.2010 | In the case of Mst. Giran Naz alias Shagufta Bibi vs. THE STATE, the Quetta High Court addressed the constitutional rights of individuals to marry freely. The petitioners, Mst. Giran Naz and Noor Ullah, sought the Court's intervention after being denied the right to marry due to familial opposition. The Court highlighted that under Article 4 of the Constitution of Pakistan, individuals should not be hindered from actions that are not prohibited by law. It recognized the importance of personal choice in marriage, particularly under Islamic law, and ultimately ordered the arrangement of their marriage, ensuring that the female petitioner could leave Dar-ul-Aman as the wife of the male petitioner. This case underscores the protection of personal rights and the significance of marriage as an institution that the State must uphold, as outlined in Articles 31 and 35 of the Constitution. The decision reinforces the notion of individual autonomy in marital matters, making it a landmark case in... |
| 1999 SLD 498, 1999 SCMR 2409 | Criminal Petition for Leave to Appeal No. 52-Q of , decided on 12.05.1998 | This case revolves around a criminal petition for leave to appeal against an acquittal order issued by the High Court of Balochistan. The petitioner, Azmat Khan, alleged that the respondents had attempted to murder his associates using firearms. However, the evidence presented was found to be exaggerated and contradictory, leading to the acquittal of the accused by the trial court. The Supreme Court upheld this decision, highlighting the necessity of credible evidence in criminal cases and the stringent standards required to overturn an acquittal. The case illustrates the complexities of criminal law in Pakistan, particularly regarding the burden of proof and the evaluation of witness testimonies. It also emphasizes the importance of judicial discretion in matters of acquittal and the principle that such decisions should only be overturned in rare and compelling situations. This case is significant for legal practitioners and scholars studying the nuances of criminal procedure and the ... |
| 1977 SLD 1471 = (1977) 110 ITR 64 | MATTER Nos. 396, 398 AND 400 OF 1965 , decided on 08.08.1974 | In the landmark case before the Calcutta High Court, the valuation of goodwill under the Wealth-tax Act, 1957 was examined. The assessee, Phipson and Co. (P.) Ltd., contested the Wealth Tax Officer's valuation of goodwill at Rs. 5 lakhs. The Tribunal found that the company's gradual writing off of goodwill to Re. 1 was justified, considering various factors including the introduction of prohibition in India, which adversely affected the liquor trade, and the establishment of a competing entity in Pakistan post-partition. The court emphasized that the static nature of goodwill's valuation over the years and the changed circumstances surrounding the business warranted the Tribunal's finding. This case highlights crucial aspects of asset valuation, particularly goodwill, under changing economic conditions and regulatory frameworks. The ruling reinforces the principle that companies are entitled to reassess their asset values in light of current realities, thus providing a significant prec... |
| 1981 SLD 139, 1981 SCMR 231 | C. P. S. L. A. No. 417 of 1975 and C. P. S. L. A. , decided on 09.12.1980 | In the case of Syed Nazim Ali vs. Syed Mustafa Ali, the Supreme Court of Pakistan dealt with the issue of evacuee property in Ramnagar, Lahore. The case involved two Civil Petitions for Special Leave to Appeal concerning the division of property and access rights to a common staircase. The Court highlighted the importance of justice in the invocation of writ jurisdiction, ruling that the petitioners' claims could lead to injustice. The decision emphasized that discretionary relief should not be granted for claims that do not serve justice. The Court's ruling reaffirmed the legal principles governing property division and access rights, making this case significant in property law. The case also referenced the Constitution of Pakistan, particularly Article 199, focusing on writ jurisdiction and the discretionary nature of relief. Legal practitioners and scholars can draw valuable lessons from this case regarding the interplay between property rights and judicial discretion.... |
| 1992 SLD 912, 1992 CLC 1490 | Civil Revision No. 849 of 1978 , decided on 11.03.1991 | In this case, the Lahore High Court dealt with the complexities of Muhammadan Law regarding the natural guardian's authority to sell a minor's property. The plaintiff, Aftab Ahmad, challenged the sale of his land by his father, Noor Ahmad, claiming it was illegal due to his minority at the time of the sale. The court reviewed the circumstances surrounding the sale, including the need for funds for constructing a house and the family’s shift from rural to urban living. The court concluded that the sale was valid as it served the best interests of the minor and constituted an act of good management. The ruling underscores the importance of evaluating the motives and outcomes of such transactions rather than adhering strictly to the principle of market value. This case highlights key aspects of family law and the rights of minors in property transactions, making it a significant reference for future cases involving similar legal principles.... |
| 2010 SLD 1008, 2010 PLJ 904 | Crl. Misc. No. 8394-B of 2010 , decided on 26.08.2010 | In the case of Muhammad Arshad vs. State and Another, the Lahore High Court dealt with a bail application under the Criminal Procedure Code and the Pakistan Penal Code. The petitioner sought post-arrest bail in a murder case (FIR No. 536) registered on 22.09.2005. The court noted that the petitioner had been in custody for approximately five years and highlighted the right to a speedy trial. The court emphasized that the prosecution's failure to present witnesses and comply with previous court orders contributed to the delay. The decision underscored the principle that an accused cannot be denied bail without just cause, leading to the acceptance of the bail petition. The ruling aligns with key legal principles surrounding the rights of defendants in criminal proceedings, particularly the importance of timely justice and the responsibilities of the prosecution to advance cases efficiently. Overall, this case illustrates the judicial commitment to uphold the rights of the accused while ... |
| 1960 SLD 246, (1960) 38 ITR 544 | MISC. JUDICIAL CASE No. 252 OF 1958 , decided on 17.02.1960 | In the landmark case of Indian Copper Corporation Ltd v. Commissioner of Income tax, the Patna High Court addressed the issue of business expenditure and its deductibility under the Income-tax Act, 1961, specifically section 10(2)(xv). The court examined the circumstances surrounding the compensation paid to outgoing directors following the transfer of the company's management from the UK to India. The case highlighted the importance of corporate governance, as the company's articles of association outlined the directors' rights to fixed remuneration. The court concluded that the payment made was not only justified under the terms of the contract but also aligned with the principles of commercial expediency. This case serves as a critical precedent for understanding the deductibility of business expenditures, particularly in the context of corporate restructuring and governance. The ruling reinforced the notion that business decisions made in good faith, even if they do not yield immed... |
| 1960 SLD 272 = (1960) 38 ITR 152 | IT REFERENCE No. 3 OF 1956 , decided on 03.12.1958 | This case revolves around the assessment of income tax for S. Veeriah Reddiar, a dealer in textiles. The Kerala High Court examined the provisions of the Income-tax Act regarding the method of accounting and the allowance of business expenditures, particularly salaries paid to employees. The court found that the Income-tax Officer's rejection of the assessee's accounting method was unjustified without sufficient evidence. The judgment highlighted the importance of adhering to the method of accounting regularly employed by the taxpayer and stipulated that salary deductions should be evaluated based on their necessity for business operations, rather than on the profitability of the business. This case underscores the legal standards for income tax assessments and the rights of taxpayers in the context of accounting methods and business expenses. Keywords: Income-tax Act, accounting method, business expenditure, salary deductions, Kerala High Court.... |
| 2014 SLD 559, 2014 MLD 1104 | W.P. No. 59 of 2012 , decided on 07.06.2013 | In the case of W.P. No. 59 of 2012, the High Court of Azad Jammu and Kashmir addressed a writ petition concerning the admission of SAMMIYA MUNIR into the MBBS program at Mohtarma Benazir Bhutto Shaheed Medical College. The petitioner claimed that the respondent's admission was based on a fictitious state-subject certificate. The court emphasized the importance of exhausting available alternate remedies before seeking judicial intervention. The ruling highlighted that matters regarding the authenticity of documents require factual evidence and cannot be conclusively determined through a writ petition. As a result, the court dismissed the petition, reiterating the legal principles surrounding maintainability and the necessity of adhering to procedural prerequisites. This case underscores the judicial approach to administrative decisions in educational admissions, particularly in the context of the Azad Jammu and Kashmir Interim Constitution Act, 1974, which governs such matters. Legal re... |
| 1999 SLD 1111, 1999 PLC 1439 | Civil Appeal No. 159 of 1998 , decided on 01.03.1999 | This case revolves around the jurisdiction of the Supreme Court concerning the implementation of an order by the Secretary Education regarding the seniority of Syed Manzoor Ali Shah. The Supreme Court emphasized the exclusive jurisdiction of the Service Tribunal over civil service matters, as outlined in the Azad Jammu and Kashmir Interim Constitution Act and the Service Tribunal Act. The Court ruled that the High Court's direction to implement the Secretary's order was valid as it addressed the procrastination by the Director Education in executing a favorable decision. The appellants, who were not parties in the proceedings, could not challenge the order based on their claims of seniority. The decision reinforces the principle that the Service Tribunal has the final say on matters related to civil servants' terms and conditions. The ruling highlights the importance of jurisdictional boundaries between the High Court and the Service Tribunal, ensuring that each body operates within it... |
| 1980 SLD 585, 1980 PLD 110 | Regular First Appeal No. 43 of 1978 , decided on 25.11.1979 | In the case of Regular First Appeal No. 43 of 1978, the Lahore High Court addressed significant questions surrounding the validity of a sale deed, the implications of agency termination upon death, and the importance of procedural fairness in pre-emption suits. The court highlighted that the relationship between principal and agent is fundamentally contractual, ceasing upon the death of either party. This ruling emphasizes the necessity for legal representatives to possess valid authority at the time of executing transactions. Moreover, the court's decision to allow a one-day extension for court-fee payments reflects a commitment to substantive justice over technicalities, underscoring the importance of allowing cases to be decided on their merits. The ruling serves as a pivotal reference in contract law and pre-emption disputes, reinforcing the principles of agency law.... |
| 1989 SLD 1740, 1989 SCMR 1508 | Civil Petition for Leave to Appeal No. 1104 of 198 , decided on 01.03.1989 | The Supreme Court of Pakistan addressed the arbitration agreement between the Lahore Stock Exchange Ltd. and the Fredrick J. Whyte Group (Pakistan) Ltd. in a significant ruling. The case arose from a petition for leave to appeal against the Lahore High Court's order that dismissed the petitioner's application to prevent arbitration. The court's decision focused on the validity of the arbitration agreement and the nature of the disputes, emphasizing that only valid agreements could be referred to arbitration. This ruling is pivotal for arbitration law in Pakistan, reaffirming the court's role in determining the validity of contractual agreements before arbitration can proceed. The decision highlights the importance of clear, enforceable agreements in dispute resolution and sets a precedent for future arbitration cases. Keywords: arbitration, legal agreements, Supreme Court of Pakistan, dispute resolution, contractual validity.... |
| 2000 SLD 1642, 2000 PLC 418 | Intra Court Appeal No. 924 of 1999 in Writ Petitio , decided on 13.01.2000 | The case revolves around the determination of the Collective Bargaining Agent (CBA) for employees of Allied Bank of Pakistan at the Lahore Circle. The appellant, a national level trade union, contended that they were improperly excluded from a referendum that was conducted at the local level by the Registrar of Trade Unions. The court examined the provisions of the Industrial Relations Ordinance, 1969, particularly sections related to the registration and participation of trade unions in such proceedings. The court concluded that the appellant did not have the legal standing to participate in the local referendum and affirmed the ruling of the Registrar. This case highlights the complexities of labor relations and the legal frameworks governing trade unions in Pakistan, specifically the distinction between local and national trade union registrations and their respective rights. It emphasizes the necessity for adherence to statutory requirements in labor disputes and the importance of ... |
| 2022 SLD 2177, 2022 MLD 939 | R.S.A. No. 132 of 2013 , decided on 02.11.2021 | In the landmark case of R.S.A. No. 132 of 2013, the Lahore High Court addressed critical issues surrounding the Specific Relief Act of 1877 and the rights of bona fide purchasers in real estate transactions. The case arose when Muhammad Rafiq sought specific performance of a sale agreement with Hussain, who later sold the property to Shahmand Ali without disclosing the prior agreement. The court's decision hinged on established legal precedents regarding the necessity for subsequent purchasers to conduct inquiries into existing agreements. The ruling reinforced the doctrine of bona fide purchase and highlighted the obligations of parties in real estate transactions to ensure transparency and due diligence. This case underscores the importance of legal awareness for both buyers and sellers in property dealings, as failure to adhere to these principles can result in significant legal repercussions. Keywords such as 'Specific Relief Act', 'bona fide purchaser', 'real estate transactions',... |
| 1995 SLD 928 = 1995 PLD 124 | Regular Second Appeal No. 62 of 1972/BWP , decided on 20.11.1993 | In the landmark case of Regular Second Appeal No. 62 of 1972/BWP, the Lahore High Court addressed critical issues surrounding the transfer of property and the principles of equity in the context of the Specific Relief Act and the Transfer of Property Act. The case involved the transfer of land for a total consideration of Rs. 6,000 and subsequent disputes over the validity of the transaction. The court underscored the importance of written agreements in property transactions, highlighting that the failure to adhere to the registration requirements does not necessarily invalidate a transaction if the principles of part performance are satisfied. The ruling reinforced the necessity for conduct in legal proceedings to be fair and just, thus promoting the integrity of property transactions. The decision serves as a significant reference point for understanding the application of specific laws regarding property transfers and the equitable principles that courts may invoke to ensure justice... |
| 1959 SLD 273, (1959) 36 ITR 239, (1959) 1 TAX 131 | WRIT PETITION No. 1132 OF 1956 , decided on 08.02.1958 | In this case, the Murali Krishna Rice Mill challenged the actions of the Addl. Income Tax Officer regarding a tax assessment for the year 1953-54. The court examined the provisions of the Income Tax Act, both from 1922 and 1961, particularly focusing on the appeal mechanisms available to the petitioner. The court concluded that the petitioner had utilized the appeal process provided by the law, and thus, it was not appropriate for the court to intervene. The decision reinforced the importance of following the legal remedies outlined in tax legislation, ensuring that the judicial system does not interfere prematurely when adequate remedies exist. The ruling highlights the significance of compliance with procedural requirements in tax disputes and the court's reluctance to bypass established legal processes. This case serves as a precedent for similar tax-related disputes, emphasizing the need for taxpayers to exhaust available administrative remedies before seeking judicial relief.... |
| 2016 SLD 2853 = 2016 PLC 821 | S.A. No. 618 of 2014 , decided on 02.11.2015 | The case of Ahmed Khan vs. Government of Balochistan revolves around the promotion of civil servants under the Balochistan Civil Servants Act, 1974. The appellant, Ahmed Khan, challenged the decision of the Provincial Selection Board-I, which favored his co-employee, Lutufullah Khosa, for promotion to Associate Professor (B-19). The Tribunal emphasized that promotion is not a vested right and must consider various factors beyond seniority. The Government's prerogative to amend promotion criteria was upheld, reflecting the need for adaptability in civil service structures. The case highlights the complexities of administrative law and civil service regulations in Balochistan, shedding light on the balance between seniority and merit in promotions.... |
| 1983 SLD 1657, 1983 PLC 648 | Appeal No. 185 (R) of 1980 , decided on 06.04.1983 | This case revolves around the retirement of Mr. Kamal Raza after completing 25 years of service under the Civil Servants Act, 1973. The appeal was against the order of the President, who acted as the competent authority in this scenario. The decision highlighted the President's role in delegating authority and the validity of the Review Committee's recommendations. The key legal provisions cited include Section 13(ii) of the Civil Servants Act and Article 13(1) of the Provisional Constitution Order, 1981. The ruling underscores the importance of due process in governmental decisions regarding retirement and the legal framework governing civil service. Keywords include retirement, civil servants, legal authority, administrative procedures, and due process in public service. This case sets a precedent for future appeals concerning retirement decisions made by governmental authorities.... |
| 2007 SLD 1976, 2007 PLC 580 | I.A. No. 1 of 2007 , decided on 19.06.2007 | This case involves a labor appeal concerning the termination of services of Muhammad Naeem, who was previously employed as a cashier and later promoted within the bank. Following his termination, he pursued a grievance petition under the Industrial Relations Ordinance, 2002, which was ultimately dismissed by the Labour Court for being time-barred. The court found that the grievance notice was issued after the expiration of the statutory period, despite the appellant's claims of having pursued the matter in a prior forum. The ruling underscores the necessity of timely action in legal proceedings and the strict adherence to procedural regulations. This case serves as a reminder for workers regarding the importance of understanding their rights and the timelines associated with filing grievances, particularly in the context of labor laws. The case references several precedents, reinforcing the principle that statutory timelines must be observed to ensure fair legal recourse. The legal rep... |
| 2012 SLD 2270 = 2012 CLD 733 | Suit No.B-162 of 2010 , decided on 14.02.2011 | This case involves the enforcement of a foreign judgment by Habib Bank Limited against Bahjani Scrap Trading Company LLC and other defendants. The court addressed the complexities of executing foreign decrees in Pakistan, particularly under the provisions of the Civil Procedure Code and the Financial Institutions Ordinance. The plaintiff bank successfully established its claim based on a judgment obtained in the United Arab Emirates, which was deemed conclusive under Pakistani law. The court highlighted the importance of adhering to the legal frameworks that govern foreign judgments, including the stipulations in the Limitation Act regarding the timeframe for filing such suits. The decision reinforces the legal principle that foreign judgments can be enforced in Pakistan provided they meet certain criteria, thus providing clarity on the rights of financial institutions in recovering dues from defaulting borrowers, even when they operate across international borders.... |
| 1949 SLD 52, 1949 PLD 193 | First Appeal No. 219 of 1946 , decided on 05.06.1949 | This case revolves around the issue of whether the Sayyeds of Nawankot were governed by customary law in matters of alienation of ancestral property. The Lahore High Court reviewed a first appeal concerning the validity of certain transactions involving the plaintiffs, who claimed that their ancestors had the right to alienate property only under strict customary restrictions. The court analyzed evidence from previous cases and determined that the plaintiffs did not meet the burden of proof required to establish that custom governed their ability to alienate property. The ruling emphasized the importance of judicial precedents and the need for concrete evidence when asserting claims of customary law. The case underscores key legal principles regarding the rights of landowners and the intersection of personal law and customary law, making it significant for future cases involving similar issues.... |
| 1980 SLD 713, (1980) 121 ITR 94 | WRIT PETITION No. 3411 OF 1975 | In the landmark case involving Dodballapur Spinning Mills Ltd. against the Commissioner of Income Tax, the Karnataka High Court addressed crucial issues surrounding the provisions of the Income-tax Act, 1961, particularly sections 33(2) and 34(3). The case hinged on the interpretation of development rebate allowances and the necessity of creating a reserve in the year of machinery installation. The court concluded that while the creation of a reserve is essential for the actual allowance of development rebates, it does not restrict the carry forward of such rebates if the conditions are satisfied in subsequent years. This interpretation aligns with prior rulings by the Bombay and Calcutta High Courts, reinforcing the principle that a loss in the year of installation does not impose a legal obligation to create a reserve. The court's decision reflects a significant clarification in tax law, emphasizing the importance of understanding statutory provisions in the context of business opera... |
| 2003 SLD 812, (2003) 261 ITR 658 | IT REFERENCE NO. 2 OF 1998 | In the case between the Commissioner of Income Tax and Bhagwati Developers (P.) Ltd., the Calcutta High Court addressed significant issues regarding unexplained expenditures under the Income-tax Act, 1961. The Tribunal's order was scrutinized, particularly concerning sections 254 and 69C. The Tribunal had previously remanded the case for reassessment, focusing on whether expenditures not recorded in the books could be justified or were reasonable in the context of construction work. Ultimately, the Court concluded that the Tribunal incorrectly recalled its order, emphasizing the need for satisfactory explanations for expenditures to avoid them being classified as income. This case underscores the importance of precise documentation and justification of business expenses, particularly in construction, where financial transparency is crucial. The ruling reinforces the principle that unexplained expenditures are treated as income, a vital consideration for tax compliance and financial rep... |
| 1998 SLD 1037, 1998 PTD 347, (1998) 223 ITR 97 | Tax Case No.1416 and Reference No.859 of 1981 , decided on 25.09.1995 | This case revolves around the interpretation of the Wealth Tax Act, 1957, specifically focusing on the exemptions available for growing crops. The Madras High Court examined the definitions and scope of 'growing crops' under section 5(1)(viii-a). The court ruled that the exemption applies only to specific parts of the coffee and tea plants, namely the two leaves and a bud of the tea bush and the coffee berries, while the entire bushes are not eligible for exemption. This ruling aligns with the established precedent from Rangaswamy (M.) v. CWT, reinforcing the legal understanding of what constitutes growing crops for tax exemption. The decision carries implications for agricultural tax assessments and clarifies the legal definitions applicable in wealth tax matters, ensuring that taxpayers are aware of the specific criteria for claiming exemptions.... |
| 1999 SLD 38, 1999 PTD 263, (1997) 225 ITR 205 | Income-tax Reference No.239 of 1977 , decided on 20.12.1996 | In the case of Regal Theatre vs. Commissioner of Income Tax, the Delhi High Court addressed the issue of deduction for interest on borrowed capital under the Income Tax Act, 1961. The main contention was whether the assessee, a partnership firm running a cinema and restaurant, was entitled to deduct interest payments on loans taken for business purposes. The Income Tax Officer had initially disallowed a portion of the claimed interest, arguing that some borrowings were diverted to non-business uses. However, the court found that the Tribunal’s conclusion was based on an incorrect legal interpretation rather than factual evidence. The court reaffirmed the principles established in earlier case law, emphasizing that as long as the borrowed funds were utilized for business and interest was duly paid, the deduction should be allowed. This decision highlights the importance of adhering to established legal principles in tax law and ensures that businesses can receive the financial deduction... |
| 1992 SLD 991, 1992 PLC 850 | KAR-221 of 1990 , decided on 10.04.1991 | In this case, the Labour Appellate Tribunal, Sindh, deliberated on the appeal concerning the termination of services of GULZAR HUSSAIN SHAH, a Telephone Technician/Operator. The case revolved around the Industrial Relations Ordinance and the Standing Orders applicable to employment termination. The tribunal found that the appellant's termination was justified as the post had been abolished, and no evidence was presented to suggest any wrongdoing or mala fides from the employer's side. The case highlighted important legal principles regarding employment rights, termination procedures, and the burden of proof in allegations of unfair dismissal. The decision reinforces the necessity for clear documentation and adherence to legal protocols in employment matters, providing a precedent for similar future cases. The ruling serves as a critical reference for lawyers, advocates, and legal scholars interested in labor law and employment termination cases.... |
| 1982 SLD 1669, 1982 PLC 958 | KAR-657 of 1980 , decided on 16.07.1981 | In the case of KAR-657 of 1980, the Labour Appellate Tribunal, Sindh, addressed the issue of non-payment of service awards to workers, specifically Taus Khan, who completed 15 years of service but was dismissed before receiving his award. The Tribunal highlighted the importance of mens rea in establishing criminal liability under section 55 of the Industrial Relations Ordinance (XXIII of 1969). The decision emphasized the established practice of the company in awarding service rewards at year-end, which was not objected to by the Collective Bargaining Agent (CBA). Ultimately, the Tribunal ruled that the appellants were not criminally liable as they acted in accordance with the prevailing practice. This case underscores the complexities involved in labor law and the necessity for clear contractual terms regarding employee entitlements. Keywords such as 'Industrial Relations Ordinance,' 'service awards,' and 'mens rea' are trending in legal discussions surrounding labor rights and employ... |
| 1988 SLD 2896, 1988 SCMR 1987 | Constitutional Petition No.5-R of 1988 , decided on 02.10.1988 | In the case of Constitutional Petition No.5-R of 1988, Dr. Noor Muhammad and Mrs. Benazir Bhutto petitioned the Supreme Court of Pakistan seeking the holding of elections based on proportional representation as per the Representation of the People Act, 1976. The Supreme Court, led by Chief Justice Muhammad Haleem, evaluated the petition under Article 184(3) of the Constitution of Pakistan, which relates to the enforcement of fundamental rights. The Court concluded that the matter raised was legislative in nature and did not constitute a violation of fundamental rights. Therefore, the Court declined to grant the petitioners' request and dismissed the petition. This case highlights the intersection of electoral legislation and constitutional interpretation in Pakistan, emphasizing the judiciary's role in delineating the boundaries of legislative versus judicial authority. Key terms include 'proportional representation', 'fundamental rights', and 'legislative fiat', which are essential fo... |
| 1998 SLD 301, 1998 PTD 2397, (1996) 222 ITR 77 | Tax Case No.1281 and Reference No.448 of 1980 , decided on 31.07.1995 | In this significant ruling by the Madras High Court, the court addressed critical aspects of capital gains taxation under the Income Tax Act, 1961, particularly focusing on the treatment of 'rebated interest' in the context of nationalized banking. The case revolved around the computation of capital gains for the assessment year 1970-71 following the nationalization of banks, where the Indian Overseas Bank acquired the business of the assessee. The court emphasized that the mercantile system of accounting necessitates the recognition of interest accrued, even when categorized under a separate account. The ruling underscores the legal precedent that accrued income from sticky loans, which may not have been actively recognized in profit and loss accounts, should still be considered in determining the cost of acquisition. This case is pivotal for understanding the intersection of accounting practices and tax law, particularly in the banking sector. It highlights the court's commitment to ... |
| 2021 SLD 1886, 2021 PLJ 789 | Crl. A. No. 85752-J & M.R. No. 472 of 2017 , decided on 04.03.2021 | In the case of Irfan Zaman, tried by the Lahore High Court, the appellant was convicted for the murder of Rabia Naz and the attempted murder of Arshad Iqbal. The incident occurred on July 16, 2012, when the appellant allegedly opened fire in a bank, resulting in the death of the complainant's daughter. The court examined the evidence, particularly the testimonies of eyewitnesses, and found them credible, leading to a conviction under the Pakistan Penal Code. However, the prosecution's failure to prove motive was crucial in the court's decision to convert the death penalty into life imprisonment. This judgment underscores the importance of credible eyewitness accounts in criminal cases and the potential for mitigating circumstances to influence sentencing outcomes. The case highlights the complexities of legal proceedings in Pakistan and the balance between justice and the rule of law.... |
| 1983 SLD 1600, 1983 PLC 566 | LHR-171iPb. of 1981 , decided on 22.03.1983 | This case revolves around the procedural aspects of labor court hearings, particularly focusing on the implications of a party's absence during proceedings. The Labour Appellate Tribunal upheld the validity of ex parte proceedings, emphasizing the duty of parties to attend hearings and the court's authority to proceed in their absence. The decision reinforces the importance of adherence to procedural rules as outlined in the Industrial Relations Ordinance and the Civil Procedure Code. The case highlights the responsibilities of litigants in ensuring their representation and attendance, which is crucial for a fair trial. This ruling serves as a significant precedent for future labor law cases, where procedural compliance is critical. Keywords: labor law, legal procedure, ex parte hearing, Industrial Relations Ordinance, Civil Procedure Code, tribunal decision.... |
| 2008 SLD 472, 2008 SCMR 425 | Civil Petition No.137-K of 2007 , decided on 07.08.2007 | This case revolves around a civil petition for recovery based on a promissory note, where the Supreme Court of Pakistan reviewed the High Court's decision granting unconditional leave to defend. The petitioner, Wazir Muhammad, sought recovery of Rs. 59,22,364 from Muhammad Arif Qureshi, based on an executed promissory note dated 14-07-2004. The Supreme Court found that the High Court's failure to require security or a bank guarantee was a significant oversight, as the execution of the promissory note was not denied by the respondent. The case underscores the importance of legal procedures in civil litigation and the protection of creditors' interests. The decision is crucial for understanding the application of the Civil Procedure Code and constitutional provisions regarding civil suits in Pakistan.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.1949 | This case, cited as 1949 SLD, addresses critical legal questions pertaining to the interpretation of law in specific circumstances. The court's decision emphasizes the significance of judicial prudence and the careful consideration of legal arguments presented by the parties involved. The ruling reflects a commitment to upholding the principles of justice and equality before the law. It also highlights the ongoing evolution of legal standards and the judiciary's role in adapting to changing societal norms. Legal practitioners and scholars may find this case relevant for its insights into the application of legal doctrines and the precedent it sets for future cases. Keywords such as 'legal interpretation', 'judicial review', and 'case law precedent' are essential for those researching this area of law.... |
| 2001 SLD 2495 = 2001 CLC 1086 | Regular First Appeals Nos.28 to 31 of 1985 , decided on 26.03.2001 | This case revolves around the acquisition of land under the Land Acquisition Act, 1894, where the Lahore High Court addressed the appeals regarding compensation for the land acquired for defense purposes. The court analyzed the circumstances surrounding the acquisition, including the location of the land on a main road and its proximity to commercial establishments. The trial court had previously enhanced the compensation to Rs. 25,000 per Marla based on evidence presented by the landowners. The High Court found that the trial court correctly recognized the commercial value of the land, rejecting the authorities' claims that the compensation was too high. The court emphasized the necessity of evaluating the land's potential use and market conditions at the time of acquisition, reinforcing the principle that compensation must reflect the true value of the property. The decision highlights the court's commitment to ensuring fair compensation for landowners in acquisition cases.... |
| 2003 SLD 3418, 2003 PLD 154 | Civil Petition No. 1467 of 2002 , decided on 12.09.2002 | In the landmark case of Mustafa Nawaz Khokhar vs. Federal Board of Intermediate and Secondary Education, the Supreme Court of Pakistan addressed the fundamental issue of interlocutory orders and their implications on electoral candidacy. This case revolved around the age of the petitioner, Mustafa Nawaz Khokhar, who contested the validity of his age as recorded in his Secondary School Certificate. The Supreme Court's ruling underscored the importance of judicial oversight in electoral matters, especially when an interlocutory order risks sidelining a candidate from participating in elections. The Court ruled that the nature of the interlocutory order warranted suspension to prevent potential injustice, highlighting the delicate balance between legal processes and electoral integrity. This case serves as a crucial reference for future matters concerning election candidacy and the judicial review of interlocutory orders, reinforcing the principle that justice must prevail over procedural... |
| 2024 SLD 4961 | C. P. No. D-7176 / 2022 , decided on 12.10.2023 | This case revolves around the petition filed by Imran Qadeer against M/s Helium (Pvt.) Ltd. and other entities. The Sindh High Court, during the hearing held on October 12, 2023, was presided over by Mr. Justice Muhammad Junaid Ghaffar and Justice Ms. Sana Akram Minhas. The case highlights significant legal principles and the responsibilities of the parties involved. The advocates, including Mr. Malik Altaf Hussain for the petitioner and Mr. Qazi Ayazuddin Qureshi representing the government, presented their arguments concerning the legal challenges posed. The court's decision aims to reinforce the rule of law and address the grievances raised by the petitioner. This case is a critical reference point for similar future disputes and emphasizes the judiciary's role in maintaining legal integrity. The ruling is expected to have implications on how similar cases are approached in the future, particularly in the context of corporate legal matters.... |
| 2006 SLD 3038, 2006 PLD 206 | Spl. A.T.As. Nos. 29, 30 and Confirmation Case No. , decided on 23.01.2006 | The case revolves around the acquittal of Attaullah alias Qasim and Muhammad Riaz in a serious criminal matter involving charges under the Anti-Terrorism Act and the Penal Code. The prosecution's case was fundamentally flawed due to the absence of crucial evidence and the unreliability of the witnesses presented. The court meticulously examined the testimonies, noting discrepancies and the failure to call an essential witness, which led to the conclusion that the prosecution did not meet the burden of proof required for a conviction. The judgment reinforces the importance of producing reliable evidence and highlights the legal principle that any doubt must benefit the accused. The decision is a pivotal reference in similar cases and underscores the standards of evidence required in criminal proceedings.... |
| 1975 SLD 192, 1975 SCMR 190 | Civil Petition for Leave to Appeal No. 196 of 1974 , decided on 15.10.1974 | In the Supreme Court of Pakistan case, the petitioners sought leave to appeal against a judgment dismissing their writ petition relating to inheritance rights following the death of Karamdad in 1953. The dispute involved claims of inheritance by the sons of Mst. Barkate against the sons of Ghulam Muhammad. The primary legal contention revolved around whether Mst. Barkate predeceased Karamdad, affecting her sons' inheritance rights under Muslim Law. The Settlement Authority's findings were upheld, with the Supreme Court reaffirming that the factual determinations made were sound and that the petitioners had not demonstrated any error in the prior rulings. This case illustrates the complexities of inheritance law in Pakistan and the judicial processes involved in resolving such disputes. The ruling underscores the importance of presenting clear evidence in inheritance claims and the court's reluctance to interfere with factual determinations made by lower authorities.... |
| 2015 SLD 619, 2015 YLR 148 | Criminal Miscellaneous No. 87 of 2014 , decided on 06.08.2014 | In the case of Criminal Miscellaneous No. 87 of 2014, the petitioner NOUMAN sought post-arrest bail under section 497 of the Criminal Procedure Code in relation to a double murder charge under sections 302, 109, and 34 of the Pakistan Penal Code. The incident involved the alleged murder of Wasal Khan and Khurshid Ahmad. The petitioner claimed an alibi stating he was on official duty, but failed to provide comprehensive evidence. The court ruled against the bail application, highlighting the necessity of supporting documentation for alibi claims. This decision underscores the significance of robust evidence in bail applications, especially in serious criminal cases, ensuring that the judicial process remains fair and just. The ruling serves as a critical reference for future cases involving similar circumstances, emphasizing the weight of credible evidence in the judicial system.... |
| 1973 SLD 66, 1973 SCMR 147 | Civil Petitions for Special Leave to Appeal Nos. 3 , decided on 24.01.1973 | This case revolves around the Displaced Persons (Compensation and Rehabilitation) Act, 1958, specifically addressing the unusual procedures followed by the Chief Settlement Commissioner regarding the transfer of properties occupied by displaced persons. The petitioners challenged the High Court's decision that set aside the orders made by the Settlement authorities, arguing that the High Court overstepped its jurisdiction. The Supreme Court upheld the High Court's ruling, emphasizing the need for lawful authority in property transfers and the importance of adhering to established procedures. The case highlights critical aspects of law concerning property rights of displaced persons and the judicial oversight role of the High Court. Key trends in this case include the principles of administrative law, judicial review, and the rights of displaced persons, making it a significant reference point for similar cases in the future.... |
| 2004 SLD 1872, 2004 CLC 1016 | Civil Revision No.779 of 2002 , decided on 19.06.2003 | This case revolves around the principles of civil procedure and the interpretation of the term 'hearing' within the context of the Civil Procedure Code and the Specific Relief Act. The plaintiff's suit for possession and injunction was dismissed due to non-appearance after it was transferred to another court without adequate notice. The appellate court's decision to restore the suit was upheld, highlighting the necessity for proper notification and the correct understanding of legal terms. The case emphasizes the importance of procedural fairness in civil litigation. Keywords include civil procedure, restoration of suit, appellate court, legal interpretation, and procedural fairness, which are critical for legal practitioners and scholars in understanding court processes and rights of parties involved in litigation.... |
| 1986 SLD 163, 1986 SCMR 1610 | Civil Petition for Leave to Appeal No. 218-R of 19 , decided on 28.06.1986 | This case revolves around a civil petition for leave to appeal concerning the failure to deposit a pre-emption amount. The Supreme Court of Pakistan addressed crucial legal principles regarding the dismissal of pre-emption suits and the jurisdictional limits of the High Court. It highlighted the necessity for trial courts to provide litigants the opportunity to explain any defaults before dismissing their cases. The ruling reinforces the importance of examining cases on their merits rather than being swayed by the conduct of the parties involved. This case serves as a precedent for ensuring fairness in legal proceedings and protecting the rights of petitioners in pre-emption matters. Keywords such as 'pre-emption law', 'Supreme Court rulings', and 'legal fairness' are critical for optimizing search visibility and accessibility to legal professionals and scholars.... |
| 1987 SLD 1446, 1987 PLC 944 | 886/1263 of 1984 , decided on 09.10.1985 | This case revolves around the appeal filed by Rana Munir Ahmad Khan against the dismissal from service by the Multan Development Authority under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The key issues at stake include the lack of procedural fairness, absence of an Inquiry Officer, and the failure to issue a charge sheet. The Tribunal emphasized that the Multan Development Authority overstepped its authority by imposing a major penalty without proper procedural safeguards. The ruling mandates that the authority must reassess the case, allowing for a minor penalty if appropriate, or submit the case for major penalty consideration to the parent department. This case underlines the critical nature of adhering to procedural requirements in disciplinary proceedings to ensure justice and fairness for civil servants.... |
| 2014 SLD 1842 = 2014 CLC 1659 | Civil Revision No.139-D of 2012 , decided on 28.10.2013 | In the case of Civil Revision No.139-D of 2012, the Peshawar High Court dealt with a dispute involving the validity of a Tamleek mutation related to a gift of property. The court focused on the essential elements required for a valid gift, specifically the presence of offer, acceptance, and delivery of possession. The petitioners, who were beneficiaries of the mutation, could not provide adequate evidence to prove that these elements were satisfied. The court emphasized that a mere mutation is insufficient to validate a gift without direct evidence of the transaction. The decision reinforced the importance of proper legal procedures in property transfers and the necessity for clear and convincing evidence in gift transactions. The ruling highlighted the courts' role in ensuring that justice is served by adhering to legal standards and principles. This case serves as a critical reference for future cases involving similar issues of property law and gift validity.... |
| 1999 SLD 18, 1999 PTD 119, (1997) 225 ITR 10 | Writ Petition No.857 of 1983 , decided on 17.01.1997 | The case revolves around the recovery of income tax dues from two brothers, Adam Ali Hatimbhai and Hatimali. The Tax Recovery Officer attached their 1/4th share each in a property located in Nagpur, which prompted objections from the petitioners who claimed absolute ownership based on prior agreements. The Tax Recovery Officer dismissed the objections, asserting that the sale deeds were in violation of section 230-A of the Income Tax Act, thereby prompting the petitioners to seek judicial review. The Bombay High Court ruled that the Tax Recovery Officer had overstepped his jurisdiction by adjudicating the title of the property instead of merely determining possession. The court highlighted that the Tax Recovery Officer should focus on who held possession at the time of the notice. This case underscores the importance of proper legal processes in tax recovery and the protection of individual property rights. Keywords: tax recovery, property rights, Income Tax Act, jurisdiction, legal pr... |
| 2019 SLD 1324, 2019 PCRLJ 821 | Criminal Appeal No. 856 of 2012 , decided on 28.02.2019 | This case revolves around the acquittal of Karim Dad in a murder trial involving the death of Ikhtiar Ahmad. Initially convicted by the trial court, the decision was challenged in the Lahore High Court, where it was argued that the prosecution's evidence was weak and lacked independent corroboration. The key witnesses were found to be related to the deceased, raising questions about their credibility. The court highlighted the importance of reliable evidence in criminal proceedings, ultimately deciding in favor of the accused based on the principle of reasonable doubt which is fundamental in criminal justice. The case underscores the critical need for strong, untainted evidence in securing convictions. Keywords: criminal law, acquittal, reasonable doubt, Pakistan Penal Code, Lahore High Court.... |
| 1990 SLD 1142, 1990 SCMR 1512 | Civil Petition for Leave to Appeal No. 277 of 1987 , decided on 29.07.1989 | In the case of Civil Petition for Leave to Appeal No. 277 of 1987, Waheed Asghar sought to challenge the Lahore High Court's observations that jeopardized his service career as an Electric Inspector. The Supreme Court of Pakistan, presided by Justices Shafiur Rahman and Saad Saood Jan, addressed the petitioner's concerns regarding the High Court's remarks made during the dismissal of a constitutional petition. The Court found that the High Court's comments were provisional and lacked a definitive conclusion implicating the petitioner. The Court ruled that without a positive finding, there was no basis for expunging the remarks. The decision underscored the importance of allowing departmental proceedings to unfold independently of tentative judicial observations. Ultimately, the Supreme Court denied the petitioner's request for leave to appeal, reinforcing the principle that preliminary remarks should not interfere with administrative actions. This case highlights the nuanced relationsh... |
| 2024 SLD 4431, 2024 PLJ 167 | Crl. Misc. No. 10070-B of 2023 , decided on 18.03.2024 | This case revolves around the petition for pre-arrest bail filed by Muhammad Maqsood Ahmad, who was accused in a murder case. The Lahore High Court, presided over by Justice Sardar Muhammad Sarfraz Dogar, examined the circumstances surrounding the petitioner’s alleged involvement in the crime. The Court highlighted that the name of the petitioner was not mentioned in the FIR, raising concerns regarding the validity of the allegations. The Court referenced Section 107 of the Pakistan Penal Code, which outlines the requirements for establishing conspiracy, indicating that the necessary elements were not present in this case. The decision underscores the legal principles of pre-arrest bail and the importance of substantial evidence in criminal proceedings. The ruling serves as a significant reference point for future cases involving similar legal questions, emphasizing the necessity for clear evidence when accusing individuals of serious crimes such as murder.... |
| 1998 SLD 1445, (1998) 75 TAX 7 | D-3223 of 1993 and D-1995 of 1994 , decided on 26.10.1995 | This case revolves around the interpretation of the Customs Act, 1969, specifically Section 19, concerning duty draw-backs for exported goods. The petitioners, MYZONE PAK INTERNATIONAL, sought duty draw-backs for table covers and cushion covers made from imported polyester, which were initially rejected by the Customs Authorities. The court found that the rejection was not justified, as table covers should be included in the category of eligible items for duty draw-backs. The ruling emphasized the need for a liberal construction of laws to encourage exports and highlighted the importance of equitable treatment for similar manufactured products. This case is significant for exporters seeking clarity on the eligibility of various textiles under customs regulations, particularly in light of evolving interpretations of what constitutes fabric and garments in legal terms. The court's decision serves as a precedent for future cases involving duty draw-backs and the interpretation of customs ... |
| 2002 SLD 1171, 2002 SCMR 407 | Civil Appeals Nos. 811 and 1745 of 1996 , decided on 08.06.2001 | This case revolves around the determination of compensation under the Land Acquisition Act (I of 1894) for land acquired for public use, specifically for the construction of a District Jail in Mansehra. The Supreme Court of Pakistan reviewed appeals related to the compensation amount set by the Land Acquisition Collector and subsequently modified by the Peshawar High Court. The High Court had enhanced the compensation significantly, citing evidence of the land's market value and potential for development. The Supreme Court upheld this decision, emphasizing the importance of considering all relevant factors, including location, potentiality, and the evidence provided by expert witnesses. This case illustrates the judicial approach to land acquisition and compensation, highlighting the need for fair assessment based on comprehensive evidence and market conditions, making it a significant reference point in land acquisition jurisprudence.... |
| 2001 SLD 2483, 2001 CLC 1025 | Regular First Appeal No.34 of 1988 , decided on 21.03.2001 | This case revolves around the interpretation of 'holding over' and 'tenancy in sufferance' under the Transfer of Property Act, 1882. The Lahore High Court examined the conditions under which a tenant continues to occupy rented premises after the lease has expired. The court found that the tenant, Dr. Mrs. Nasreen, was not a tenant at sufferance but was 'holding over' due to the lessor's acceptance of rent and tacit permission for continued occupancy. The appeal was successful, and the court ordered that the lessor be compensated according to revised rent rates. The decision has significant implications for landlords and tenants, emphasizing the need for clear agreements and adherence to legal protocols regarding tenancy and rent adjustments. Keywords: tenancy, holding over, rental agreement, landlord rights, tenant rights, property law, Pakistan law.... |
| 1981 SLD 1998, (1981) 132 ITR 92 | WT REFERENCE No. 12 OF 1971 , decided on 27.03.1980 | In the landmark case of Tanil Ramdas v. Commissioner of Wealth Tax, the Bombay High Court addressed crucial issues regarding the assessment of wealth tax on contingent interests created by trusts. The case revolved around three trusts established by the petitioner's father, which were designed to accumulate income for a period of ten years before vesting the corpus to the petitioner or his heirs. The court determined that the beneficial interest held by the petitioner in these trusts constituted an asset under the Wealth-Tax Act, 1957. The ruling clarified the definition of 'asset' in the context of contingent interests, affirming that such interests are indeed chargeable to wealth tax. This decision underscores the complexities involved in wealth tax assessments, particularly concerning trusts and the timing of beneficial interests. The case serves as a significant point of reference for future assessments and interpretations of wealth tax law, particularly in matters involving contin... |
| 2020 SLD 2141, 2020 YLR 2458 | H.C.A. Nos. 312 and 316 of 2018 , decided on 04.09.2019 | In this case, the Sindh High Court dealt with appeals concerning the ownership of a plot of land. The court scrutinized the compliance of a previous order that directed a fresh inquiry into the ownership claims. The key legal framework involved was the Specific Relief Act, 1877, specifically Section 42, which pertains to disputes over ownership. The court highlighted procedural deficiencies in the report submitted by the revenue authorities, emphasizing the importance of adhering strictly to the mandates set forth in earlier judgments. The decision underscored the necessity for proper compliance with court orders to ensure justice in property disputes. This case serves as a significant reference point for future disputes involving ownership claims and the procedural rigor required in such inquiries. Legal practitioners should take note of the implications of this ruling in the context of property law and compliance with judicial directives.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case examines significant legal principles that govern the adjudication of disputes in the judicial system. The court's decision is pivotal as it reinforces the rule of law and the rights of individuals in the context of legal proceedings. The case is particularly relevant for those studying legal precedents and the application of statutory provisions. The decision serves as a guide for future cases, illustrating how courts interpret laws and the importance of fair representation. Legal professionals and scholars will find this case to be a valuable resource in understanding the dynamics of law and justice.... |
| 1983 SLD 1627, 1983 PLC 597 | RI-1 of 1983 , decided on 16.02.1983 | The case involves an appeal made by Rafique-Ahmad against the decision of the Punjab Labour Court No. 6, which dismissed his grievance petition. The crux of the issue revolves around the appellant's transition from ticket collector grade-I to grade-II and the options provided for changing pay scales under the Industrial Relations Ordinance of 1969. The court emphasized that once the appellant had exercised his right to choose a pay scale, he could not seek further legal remedy. The judgment highlights critical aspects of labor law concerning workers' rights and employer discretion regarding pay scale options. The ruling reinforces the principle that while workers have certain rights, these are not absolute and are subject to the conditions set forth in existing laws and previous decisions. The case serves as a significant reference point for similar labor disputes, illustrating the balance between employee rights and employer autonomy in pay scale decisions.... |
| 1974 SLD 81, 1974 SCMR 43 | Civil Petition for Special Leave to Appeal No. 464 , decided on 28.06.1973 | This case discusses the authority of the Assistant Settlement Commissioner under the Displaced Persons (Land Settlement) Act concerning land allotments. The Supreme Court of Pakistan addressed whether the petitioners could retain excess land allocated to them. The case highlights the importance of verifying claims and the jurisdiction of settlement authorities in land disputes. The ruling underscores the discretionary power of the Chief Settlement Commissioner in allowing exceptions for retaining excess land, emphasizing that such decisions are case-specific. The judgment reflects the legal principles surrounding land allotment, cancellation, and the rights of displaced persons, ensuring that statutory provisions are adhered to. Keywords include land settlement, legal authority, and property rights.... |
| 1984 SLD 1022, 1984 SCMR 1542 | C.P.S.L.A. No.225/80 & C.P.S.L.A. No.412/80 , decided on 11.10.1983 | This case revolves around the legal proceedings concerning the dismissal of mukhbari applications filed by Niaz Ali and Riaz Ali against Sultan Ali and Sardar regarding claims on evacuee property in Village Zafarwal. The Supreme Court of Pakistan, in its judgment, emphasized the lack of sufficient grounds for overturning the High Court's decision that had dismissed their applications. The court reiterated the importance of adhering to the legal framework established under the Constitution of Pakistan and the Displaced Persons (Land Settlement) Act. The ruling serves as a significant reference for similar cases concerning the rights of displaced persons and the transfer of evacuee property. Keywords such as 'Supreme Court of Pakistan', 'evacuee property', 'displaced persons', 'legal proceedings', and 'High Court decision' are crucial for understanding the implications of this case in the context of property rights and legal recourse available to aggrieved parties.... |
| 1991 SLD 1126, 1991 SCMR 1199 | Civil Appeal Noa21 of 1978 , decided on 17.10.1990 | This case revolves around the seniority dispute between two Assistant Professors in the Health Department of NWFP. The crux of the matter was whether the service appeal was competent before the Service Tribunal, given that the appellant had not exhausted all remedies under the NWFP Civil Servants Act. The court found that the Service Tribunal had erred in its assessment of seniority based on the law which dictates that seniority should be maintained grade-wise rather than speciality-wise. Ultimately, the decision underscored the importance of adhering to statutory provisions governing civil service employment, particularly those relating to seniority and promotion criteria. The ruling emphasizes the necessity for civil servants to seek all available remedies before appealing to service tribunals, reinforcing the hierarchical structure of authority within provincial governance. This case highlights critical aspects of civil servants' rights, seniority disputes, and the interpretation of... |
| 2017 SLD 28 | ITA No. 1076/LB/2015 , decided on 06.10.2016 | This case revolves around the appeal filed by M/S. HITech Lubricants Limited against the order of the CIR(A) regarding disallowances of various expenses under the Income Tax Ordinance, 2001. The tribunal reviewed the disallowance of expenses amounting to Rs. 29,28,783 and Rs. 47,51,604, alongside an addition of Rs. 12,98,232 under section 111(1)(b). The tribunal noted that the taxpayer had failed to provide sufficient documentation to substantiate claims for these deductions. The decision emphasized the necessity for clear evidence to support tax claims and the importance of compliance with withholding tax obligations. The tribunal's ruling reinforces the need for thorough preparation and presentation of evidence in tax-related disputes, ensuring that all parties are afforded fair opportunities to present their cases. The case highlights the complexities of tax law and the critical role of proper documentation in tax disputes.... |
| 2013 SLD 473, 2013 PCRLJ 1709 | Criminal Appeal No. 464 of 2011 , decided on 10.10.2012 | In the case of Muhammad Iqbal v. The State, the Sindh High Court adjudicated on a criminal appeal concerning the possession of narcotics under the Control of Narcotics Substances Act, 1997. The appellant, Muhammad Iqbal, was convicted and sentenced to life imprisonment for possessing 18 kilograms of heroin, discovered during a police operation following a tip-off. The evidence presented included testimony from police officers and chemical analysis confirming the substance's identity. The court dismissed the appeal, affirming that the prosecution's case was strong and the procedural rules were sufficiently followed, despite the defense's claims of procedural improprieties. This case underscores the strict judicial stance on narcotics offenses, reflecting a broader commitment to combat drug trafficking and its societal impacts.... |
| 2021 SLD 1299, 2021 ITR 1192 | Criminal Appeal No. 965 of 2018 , decided on 26.10.2020 | In the case of Criminal Appeal No. 965 of 2018, the Lahore High Court evaluated the conviction of Asif Khan under the Control of Narcotics Substances Act, 1997. The appellant was initially sentenced to sixteen years of rigorous imprisonment for allegedly possessing 40 kilograms of charas. During the appeal, the court scrutinized the evidence presented by the prosecution, noting significant discrepancies regarding the quantity and packaging of the seized narcotics. The testimonies of key witnesses were inconsistent, and the Chemical Examiner's report was criticized for lacking clarity on the testing procedures used. Ultimately, the High Court ruled in favor of the appellant, emphasizing the importance of stringent proof in drug-related cases and the necessity of extending the benefit of the doubt in such circumstances. This case underscores the critical nature of evidentiary integrity in criminal proceedings, particularly in narcotics cases where severe penalties are imposed. Keywords: ... |
| 1989 SLD 1615, 1989 SCMR 1312 | Civil Petition for Leave to Appeal No.1152 of 1988 , decided on 27.02.1989 | This case revolves around the partition of ancestral land involving multiple heirs and the legal complexities arising from alleged fraud in the partition process. The Supreme Court of Pakistan evaluated the previous rulings of the Lahore High Court and the additional district judge, focusing on the interpretation of the West Pakistan Land Reforms Regulation, 1959. The judgment underscored the importance of adhering to legal provisions governing joint holdings and their partition, particularly in light of public interest considerations. The case serves as a significant precedent in land reform law, highlighting the need for transparency and legality in property transactions and disputes.... |
| 2024 SLD 4591, 2024 PLJ 94 | FAO No. 133-P of 2022 with CM 152-P of 2024 , decided on 08.03.2024 | In the case of FAO No. 133-P of 2022, the Peshawar High Court addressed the appeal by the NATIONAL BANK OF PAKISTAN against the dismissal of an objection petition regarding the execution of a decree made in favor of M/s. PREMIER SUGAR MILLS AND DISTILLERY COMPANY MARDAN. The court found that the objection petition was not maintainable due to the lack of a required deposit of the decretal amount and reiterated that previously decided issues of jurisdiction cannot be re-agitated in execution proceedings. This case highlights the importance of compliance with procedural requirements in civil litigation and the challenges faced by appellants when previous rulings establish the validity of decrees. The decision reinforces the legal principles surrounding the execution of civil judgments and the necessity for parties to adhere to established court procedures to ensure their claims are heard and adjudicated effectively. This case is relevant for legal practitioners dealing with civil procedur... |
| 1980 SLD 278, 1980 SCMR 387 | Civil Petition for Special Leave to Appeal No. 134 , decided on 16.01.1980 | In the case of Faqir Muhammad vs. Messrs Rashid Textile Mills Ltd., the Supreme Court of Pakistan reviewed the dismissal of Faqir Muhammad from his position as Helping Weaver due to allegations of wilfully damaging property. After a series of appeals through various courts, including the Labour Court and the Labour Appellate Tribunal, the case reached the Supreme Court. The petitioner argued that he was not provided with necessary inquiry materials. However, the evidence presented indicated otherwise, leading the Supreme Court to dismiss the petition due to lack of legal grounds and procedural delays. This case underscores the importance of adherence to procedural requirements in labor disputes and highlights the judiciary's role in upholding fair labor practices. Keywords relevant to labor law, judicial process, and employee rights emerge from this case, emphasizing the need for transparency in workplace investigations.... |
| 2024 SLD 3787, 2024 SBLR 295 | ITA No. 946-KB of 2023 , decided on 07.11.2023 | This case revolves around the interpretation of tax obligations for manufacturers-cum-exporters under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue ruled in favor of the appellant, determining that they were not required to deduct tax on local sales that constituted less than 5% of their total sales. The legal arguments presented highlighted the significance of adhering to established exemptions in fiscal law, particularly those detailed in Clause 45 of the Second Schedule to the Ordinance. The Tribunal's decision reinforces the principle that tax authorities must act justly and transparently, ensuring that taxpayers are not subjected to arbitrary classifications that could undermine their legal rights. The ruling also serves as a critical reference point for similar cases, emphasizing the need for clear identification of tax liabilities and the importance of procedural fairness in tax assessments. Key terms include 'Income Tax Ordinance', 'manufacturers-cum-exp... |
| 2011 SLD 23, (2011) 103 TAX 289, 2011 PTCL 757, 2011 PTD 625 | Income Tax Reference Application No. 324 of 1997 , decided on 24.12.2010 | This case revolves around the classification of certain remittances received by Harmone Laboratories Pakistan Ltd. from its parent company, a non-resident entity. The key legal issue was whether these remittances should be classified as taxable income or as non-taxable windfall payments. The Income Tax Appellate Tribunal initially ruled in favor of the tax authorities, asserting that the remittances were in fact income due to a supposed nexus with the business operations of the applicant. However, the Sindh High Court overturned this decision, stating that the Tribunal's conclusions were based on conjecture rather than solid evidence. The court clarified that the remittances were voluntary payments made by the parent company to support the financial health of the applicant, which had been suffering due to accumulated losses. The ruling emphasized that without a definitive connection to income-generating activities, such payments cannot be classified as taxable income. This case is sign... |
| 1973 SLD 693 = (1973) 92 ITR 470 | WT REFERENCE No. 378 OF 1970 , decided on 13.11.1972 | In the landmark case of Ramji Mehrotra v. Commissioner of Wealth Tax, the Allahabad High Court examined the status of a Hindu undivided family (HUF) in relation to the Income-tax Act, 1961. The case revolved around the assessment year 1966-67, where Ramji Mehrotra, the assessee, claimed his status as an HUF after a partition within the family. The Income Tax Officer (ITO) rejected this claim, stating that as a sole coparcener, Mehrotra could not constitute an HUF, leading to his assessment as an individual. The Appellate Assistant Commissioner (AAC) and the Tribunal upheld the ITO's decision. The High Court's ruling clarified that for an HUF to exist, there must be more than one member, and emphasized that an individual alone does not meet the criteria for an HUF. This decision is significant in understanding the legal framework surrounding HUFs in India, particularly in the context of tax assessments. It highlights the importance of having multiple members in a family unit for the rec... |
| 2019 SLD 522, 2019 YLR 586 | W.P. No. 432-B of 2014 , decided on 30.10.2018 | The case centers around a public interest litigation filed in the Peshawar High Court concerning the encroachment of Melad Park in Bannu City. The petitioners argued that municipal authorities had illegally constructed shops and quarters in the park, which was originally designated as a children's recreational area. The Court's decision highlighted the importance of public spaces and the community's rights to access these areas without unlawful commercial activities. The ruling mandated the demolition of the encroachments and restoration of the park's original purpose, reinforcing the principles of public interest and community welfare under the Constitution of Pakistan.... |