Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1969 SLD 330 = 1969 SCMR 773 | Criminal Appeal No. 57 and Petition for Special Le , decided on 21.01.1959 | In this landmark case, the Supreme Court of Pakistan addressed the complexities surrounding the conviction of Ibrahim for the murder of his nephew, Shuauddin. The case revolved around the testimonies of eyewitnesses, including the deceased's mother and wife, who identified Ibrahim and his brother Abdul Hadi as the perpetrators. The court analyzed the evidence meticulously, considering the dynamics of familial relationships and the potential biases of the witnesses. Despite arguments regarding the credibility of these witnesses due to their enmity with the accused, the court concluded that their testimonies were reliable. The decision underscored the importance of corroborative evidence in criminal proceedings, particularly in cases involving close relatives. The court ultimately upheld the conviction of Ibrahim, emphasizing that the gravity of the crime warranted a stringent sentence. This case highlights the delicate balance courts must maintain between legal principles and the realit... |
| 2021 SLD 616, 2021 SCMR 451 | Criminal Appeal No. 184 of 2020 , decided on 06.01.2021 | The Supreme Court of Pakistan ruled in favor of Mst. Sakina Ramzan, who was accused of possessing 45 kilograms of charas. The case highlighted the critical importance of maintaining an unbroken chain of custody for narcotic samples. The court found significant lapses in the prosecution's case, including the failure to produce key witnesses, which led to the conclusion that the Chemical Examiner's report could not be relied upon to support the conviction. This case emphasizes the necessity for law enforcement to handle narcotics cases with stringent adherence to procedural safeguards to ensure justice. Keywords: narcotics law, chain of custody, legal rights, criminal justice, Supreme Court ruling, Pakistan law.... |
| 1971 SLD 713, (1971) 82 ITR 23 | IT REFERENCE No. 121 OF 1967 , decided on 28.08.1970 | In the case of Rampur Industries Ltd. v. Commissioner of Income Tax, the Allahabad High Court addressed the classification of rental income in relation to the Income-tax Act, 1961. The key issue revolved around whether the rental income from godowns, previously used for an oil mill and soap manufacturing business, should be assessed as income from property or business income. The court ruled that since the assessee was not established for the purpose of earning profit from the godowns, and the letting out was incidental to its primary business of rice milling, the rental income was rightly classified under section 9 of the Income-tax Act, 1922. This decision underscores the importance of clearly delineating income sources within the framework of tax legislation, confirming that income items under specific heads should not be taxed under others merely due to incidental connections. The judgment also referenced several precedents that supported the position that distinct heads of income ... |
| 2013 SLD 957, 2013 CLD 58 | Appeal No. 1 of 2010 , decided on 13.07.2012 | In the case of Olympia Spinning and Weaving Mills Limited vs. Muhammad Anas Makhdoom, the Securities and Exchange Commission of Pakistan addressed significant violations of the Companies Ordinance, 1984. The case involved the provision of a Bank Guarantee by the Company to an associated entity without proper shareholder approval, as mandated by section 208 of the Ordinance. The Commission's decision emphasized the necessity of prior permissions for such arrangements, and the failure to disclose conflicts of interest among directors led to substantial penalties. This case serves as a critical reminder of corporate governance principles and the importance of compliance with statutory requirements, particularly in the textile industry where financial transactions are closely scrutinized. The ruling underlines the legal implications of false statements in corporate documentation and the responsibilities of directors in ensuring transparency and accountability within their companies. The de... |
| 2023 SLD 39, 2023 PTD 102, 2023 PTCL 448 | F.E.R.A. No. 04 of 2021 , decided on 25.05.2022 | In the case of F.E.R.A. No. 04 of 2021, the Islamabad High Court addressed the issue of whether the relationship between Pakistan Television Corporation (PTV) and its subsidiary Shalimar Recording and Broadcasting Company (SRBC) constituted a franchise as defined under the Federal Excise Act, 2005. The Court evaluated the necessary elements required to establish a franchise, including authority from the franchiser, rights acquired by the franchisee, identification of the service or product with the franchiser, and the fee charged for such services. The Court concluded that the services provided by PTV to SRBC did not meet the criteria for a franchise, particularly the identification requirement, thus ruling in favor of the applicant. This case highlights the importance of understanding the legal definitions and relationships within corporate structures, especially in terms of taxation and regulatory compliance. Keywords: Federal Excise Act, franchise definition, Islamabad High Court, c... |
| 1991 SLD 493, 1991 PLD 376 | Civil Appeals Nos.423 and 444 of 1990 and Civil Mi , decided on 14.01.1991 | This case revolves around the interpretation and application of the Punjab Pre-emption Ordinance, specifically section 36, which addresses the legal implications of pre-emption suits during a defined period. The Supreme Court's judgment underscores the importance of integrity in legal proceedings, warning against the submission of false affidavits and pleas by litigants motivated by greed. The court's ruling not only aims to uphold the law but also seeks to deter fraudulent practices in the judicial system. The decision is significant in establishing a precedent for future cases involving pre-emption laws and reinforces the necessity for ethical conduct among legal practitioners. By addressing the balance between legal rights and ethical considerations, this case contributes to the evolving jurisprudence surrounding property rights and Islamic injunctions.... |
| 2019 SLD 307, 2019 PLJ 245 | Crl. Appeal No. 375-P of 2015 , decided on 12.12.2018 | The case revolves around the criminal appeal by Abdul Jabar against his conviction for the murder of Aziz Ullah under Sections 302 and 34 of the Pakistan Penal Code. The incident occurred on September 18, 2010, and involved a dispute over trees. The initial FIR indicated that the accused fired upon the complainant, who later succumbed to his injuries. However, the High Court found significant flaws in the prosecution's case, including the reliability of eyewitness accounts and the credibility of the dying declaration. The court emphasized the lack of corroborative evidence and discrepancies in witness testimonies. The decision to acquit Abdul Jabar highlights the importance of substantial evidence in securing a conviction within the criminal justice system. This case serves as a crucial reference for legal practitioners regarding the standards of proof required in murder cases, particularly when relying on dying declarations and eyewitness accounts.... |
| 2008 SLD 2525 = (2008) 305 ITR 113 | TAX CASE (APPEAL) NO. 1000 OF 2007 , decided on 05.07.2006 | In the case of Commissioner of Income-tax v. Integrated Finance Co. Ltd., the Madras High Court examined the treatment of a subsidy received by the assessee during a block assessment under the Income-tax Act, 1961. The key issue revolved around whether the subsidy should be classified as undisclosed income for the block period or assessed in the regular assessment. The court found that the Assessing Officer unjustifiably included the subsidy as undisclosed income, as the assessee had already disclosed its transactions prior to the raid. The concurrent findings by the Tribunal and the Commissioner of Income-tax (Appeals) were upheld, establishing that the subsidy income was taxable only under regular assessment procedures. The ruling emphasizes the importance of the disclosure of income and the evidentiary standards required for assessing undisclosed income. Key terms include 'Income-tax Act', 'block assessment', 'undisclosed income', and 'subsidy assessment', which are crucial for lega... |
| 1994 SLD 855, 1994 SCMR 1647 | Civil Petitions for Leave to Appeal Nos. 844-L and , decided on 20.12.1993 | This case involves the Supreme Court of Pakistan's decision regarding Civil Petitions for Leave to Appeal Nos. 844-L and 845-L of 1992. The central legal question pertains to the interpretation of section 14(1-A) of the Displaced Persons (Land Settlement) Act, 1958, specifically whether the petitioners can be classified as informers. The court's decision to grant leave for appeal is significant as it highlights the need for a clear understanding of the legal definitions that affect land settlement rights for displaced persons. The ruling also reflects the procedural complexities involved in appeals and the importance of examining related judgments from the High Court. This case is relevant for legal practitioners and scholars interested in property law, land rights, and the legal status of displaced persons. Keywords such as land settlement, displaced persons, legal definitions, and Supreme Court decisions are essential for understanding the implications of this ruling.... |
| 1989 SLD 1558, 1989 PLC 757 | OSA-334 of 1988 , decided on 08.06.1988 | This case involves a dispute regarding the validity of resignations of office-bearers within the Punjab Irrigation Employees Welfare Federation. The case highlights issues of authority, procedural fairness, and the legal recognition of signatures obtained under potentially fraudulent circumstances. The Labour Appellate Tribunal upheld the Labour Court's decision not to grant an interim stay, emphasizing the legitimacy of the meeting's agenda and the need for a thorough examination of the merits of the case. The ruling reinforces the importance of proper procedural conduct in organizational governance and the legal frameworks governing trade unions in Pakistan. Key terms: Trade Union Law, Resignation Procedures, Labour Disputes, Punjab Labour Court, Appellate Tribunal.... |
| 2011 SLD 475, 2011 PLD 263 | Writ Petition No.19 of 2011 , decided on 10.01.2011 | In the case of Hafiz Abdul Khaliq vs. Registrar, Joint Stock Company, the Lahore High Court addressed the legality of registering a mosque under the Societies Registration Act, 1860. The petitioner contended that the registration was invalid, arguing that mosques should not be registered as societies. The court, however, interpreted the term 'charitable' in a broad sense, allowing for registration if the mosque also engaged in educational activities, thus qualifying as a 'Deeni Maddrassah'. The court highlighted that the performance of charitable activities and educational functions involves factual determinations that require evidence, and therefore, should be adjudicated in civil court rather than through constitutional jurisdiction. The petition was dismissed as lacking merit, reaffirming the role of civil courts in such disputes.... |
| 2008 SLD 848, 2008 CLC 1406 | Civil Revision No.1619 of 2007 , decided on 27.05.2008 | This case revolves around a family dispute regarding the ownership of agricultural land. The petitioner, a father, claimed that his son defrauded him by obtaining ownership through oral gifts. The court examined the evidence, including the attestation of mutations, and found that the petitioner had consented to the transactions. The court highlighted that the notion of fraud was not substantiated and that the lower courts had provided well-reasoned decisions. The case underscores the importance of clear evidence in disputes involving family transactions and the limitations of the court's revisional powers under the Civil Procedure Code.... |
| 2001 SLD 788, 2001 SCMR 931 | Civil Petitions Nos. 306-K to 309-K of 2000 , decided on 31.08.2000 | This case revolves around the dismissal of employees from United Bank Limited, where the Supreme Court of Pakistan addressed the violations of procedural fairness in employment dismissals. The court emphasized the importance of adhering to the mandatory provisions of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, specifically Section 15(4), which protects employees' rights by ensuring they are notified of any misconduct and allowed an opportunity to defend themselves. The case highlights the necessity of following due process in employment matters and reinforces the principle of natural justice. The judgment serves as a critical precedent for future cases involving employee dismissals and labor rights, emphasizing the need for transparency and fairness in workplace procedures. Keywords: employee rights, dismissal procedures, natural justice, labor law, Supreme Court of Pakistan.... |
| 1972 SLD 234, 1972 SCMR 355 | Civil Petition for Special Leave to Appeal No. 190 , decided on 04.10.1972 | In the case of Muhammad Boota and others versus Noor Ahmad and others, the Supreme Court of Pakistan dealt with a petition regarding property allotment rights. The court emphasized that the matter was still pending before the Deputy Settlement Commissioner and that the petitioners retained the right to present their case. The decision focused on the legal principles surrounding property rights and the procedural aspects of remanding cases back to lower tribunals. The ruling highlighted the importance of following due process in property disputes and reinforced the need for petitioners to exhaust available remedies before seeking higher judicial intervention. This case is significant for understanding property law and administrative procedures in Pakistan, particularly in relation to the Constitution of Pakistan (1962) and its provisions for remanding cases. The keywords for optimization include 'Supreme Court property rights', 'Pakistan Constitution 1962', 'property allotment disputes'... |
| 2002 SLD 1909, 2002 PLC 1159 | Writ Petition No.800 of 2001 , decided on 02.04.2002 | In the case of Sahiberehman vs. Government of Punjab, the Lahore High Court addressed the issue of pension non-payment under the Punjab Civil Servants Act (VIII of 1974). The petitioner, who retired as Senior Head Master, claimed that his pension was unjustly withheld due to an inquiry into alleged embezzlement. The court highlighted that pension is a right, not a privilege, and that the ongoing inquiry could not indefinitely delay the resolution of the petitioner's pension case. The court mandated that the authorities must act promptly to finalize the pension within a specified timeframe. This judgment underscores the importance of statutory compliance in public service matters and the judiciary's role in ensuring that civil servants receive their entitled benefits upon retirement, particularly in instances where bureaucratic delays occur. This case serves as a significant precedent in reinforcing the rights of retired civil servants and emphasizes the need for timely administrative a... |
| 1996 SLD 681, 1996 PLC 795 | Civil Petition No. 862-L of 1995 , decided on 18.10.1995 | In this pivotal case, the Supreme Court of Pakistan deliberated on the authority of the Services and General Administration Department concerning the recommendations made by the Departmental Promotion Committee for the promotion of civil servants. The Court upheld the Service Tribunal's decision, which had determined that the Secretary of the Agriculture Department held the exclusive power to evaluate and act upon such recommendations. This case is significant for understanding the legal framework governing civil servant promotions in Pakistan, particularly in relation to the Punjab Civil Servants (Appointment and Conditions of Service) Rules, 1974. It reinforces the principle that eligibility for promotion does not guarantee selection, as the process is fundamentally based on merit and the discretion of the appropriate authorities. The ruling serves as a critical reference for future cases involving civil service promotions and administrative law, ensuring that procedural integrity is... |
| 2017 SLD 165 | STA No. 756/LB/2013 , decided on 26.10.2016 | This case revolves around M/S Ali Packages appealing against the Order-in-Appeal No.426 issued by the Commissioner Inland Revenue (Appeals), which dismissed their claims regarding input tax adjustments on the grounds of alleged tax fraud. The appellant was accused of having claimed inadmissible input sales tax adjustments based on fake invoices issued by their suppliers. The Tribunal found that the lower authorities had not only exceeded the prescribed time limits for decision-making but also failed to provide a clear and reasoned order, which is a fundamental requirement in tax law. The Tribunal highlighted the importance of adhering to procedural norms and the necessity for decisions to be well-reasoned and timely. Ultimately, the Tribunal ruled in favor of the appellant, allowing the input tax adjustments and setting aside the previous orders that were not in line with legal standards. This case underscores the significance of due process in tax adjudication and the protection of ta... |
| 2009 SLD 571 = 2009 CLC 980 | Writ Petition No.4028 of 2009 , decided on 24.03.2009 | In the case of Abbas Ahmad vs. Mst. Ayesha Aziz, the Lahore High Court addressed issues related to interim maintenance under the Family Courts Act, 1964. The court found that the Family Court had not adequately considered evidence regarding the petitioner's income and obligations when fixing the maintenance amount. The High Court reiterated the importance of adhering to legal standards in family law matters, particularly concerning the rights of minors and spouses during divorce proceedings. This case highlights the need for judicial diligence in family law cases to ensure fair outcomes based on evidence and legal principles. Additionally, it emphasizes the necessity of timely resolution of family disputes to protect the welfare of children involved. The decision reinforces the principle that maintenance orders should be based on comprehensive evaluations of the parties' financial capabilities and social standings, ensuring that justice is served without undue delay. The ruling serves ... |
| 2011 SLD 2253, 2011 SCMR 1473 | Criminal Petition No. 249-L of 2009 , decided on 29.06.2011 | In this significant case, the Supreme Court of Pakistan dealt with the issues surrounding the acquittal of the accused in a murder case. The court emphasized the importance of timely lodging of FIRs and the reliability of eyewitness accounts, particularly in criminal proceedings. The decision highlighted the inherent challenges in prosecuting cases with delays and lack of evidence, reinforcing the principle of benefit of the doubt in favor of the accused. The judgment serves as a critical reference for future cases related to criminal law, emphasizing the necessity of a robust prosecution and the standards of evidence required for a conviction. Keywords: Supreme Court, acquittal, murder case, FIR, eyewitness, criminal law, prosecution, benefit of the doubt.... |
| 2021 SLD 771 = 2021 PCRLJ 504 | Criminal Revision No. 72656 of 2019 , decided on 21.01.2020 | This case highlights the procedural aspects of the Criminal Procedure Code (V of 1898), particularly Sections 161 and 162, relating to the examination of witnesses and the admissibility of statements during trials. The Lahore High Court's ruling underscored the importance of adhering to legal protocols regarding the exhibition of supplementary statements. The court's decision reinforces the principles of fair trial and the rights of the accused to challenge evidence presented against them. Keywords like 'Criminal Procedure Code', 'examination of witnesses', 'legal representation', and 'trial court decisions' are significant in understanding the nuances of this case.... |
| 2004 SLD 2938 = 2004 PCRLJ 1734 | Criminal Appeal No. 46/K of 2002 , decided on 20.06.2003 | In the case of Criminal Appeal No. 46/K of 2002, the Federal Shariat Court reviewed the conviction of Allah Bux under section 394 of the Penal Code for attempted robbery. The case presented significant doubts regarding the prosecution's claims, as the evidence did not substantiate the allegations of robbery. The court highlighted numerous inconsistencies and the absence of corroborative evidence. The appellant's presence at the complainant's house was explained as a visit to inquire about a family matter. Given these circumstances, the court ruled in favor of the appellant, allowing the appeal and emphasizing the principle of 'benefit of doubt.' This case underscores the importance of robust evidence in criminal proceedings and serves as a precedent for similar cases involving doubts in prosecution claims, reinforcing the rights of the accused.... |
| 2009 SLD 988, (2009) 316 ITR 256, (2008) 173 TAXMAN 448 | IT APPEAL No. 439 OF 2007 , decided on 25.03.2008 | In the case of Pusham Bansal v. Commissioner of Income Tax -II, Ludhiana, the Punjab and Haryana High Court addressed issues arising under the Income Tax Act, 1961, particularly concerning unexplained income and investment in Fixed Deposits Receipts (FDRs). The case highlighted the procedural aspects of appeals and the authority of the Tribunal in remanding cases for fresh assessments. The court's decision underscored the importance of adhering to legal provisions and the implications of dismissing appeals as infructuous, especially in the context of judicial consistency and the rights of the assessee. It serves as a critical reference for understanding the interplay between tax assessments and appellate procedures, making it relevant for taxpayers and legal practitioners alike.... |
| 2008 SLD 2743, 2008 PLD 583 | Suit No. 797 of 2008 , decided on 19.08.2008 | In the case of EXIDE PAKISTAN LIMITED vs. Malik ABDUL WADOOD, the Sindh High Court addressed the enforceability of a restrictive covenant in an employment contract. The plaintiff, a leading manufacturer of batteries, sought to prevent its former employee from working with a direct competitor based on a clause in his employment agreement that prohibited such actions for two years after leaving the company. The court examined the reasonableness and clarity of the restrictive covenant, ultimately determining that it was too vague to be enforceable. The ruling underscored the importance of specificity in such agreements and highlighted the need for employers to clearly define what constitutes confidential information. The case illustrates the legal principles surrounding employment contracts, restraint of trade, and the balance between protecting business interests and allowing employees to pursue their careers. The court's decision serves as a significant reference for similar cases invol... |
| 2004 SLD 2703, 2004 PLD 690 | Civil Petition No. 1171 of 2003 , decided on 04.05.2004 | In the case of Safeer Travels (PVT.) LTD. vs. Muhammad Khalid Shafi, the Supreme Court of Pakistan addressed issues surrounding tenancy and the timely payment of rent under the Sindh Rented Premises Ordinance. The petitioner, Safeer Travels, faced ejectment due to a one-day delay in rent payments, which occurred during bank and public holidays. The Court ruled that the delay was justified, highlighting the importance of considering external factors affecting compliance with legal obligations. The decision reinforced the principles of justice and equity in landlord-tenant relationships, establishing that tenants should not be penalized for circumstances beyond their control. This case is significant for tenants and landlords alike, as it sets a precedent for how delays in rent payments due to holidays are treated under the law.... |
| 2024 SLD 3028, 2024 SCMR 1071 | Crl.P. No. 298 of 2023 , decided on 31.10.2023 | In the case of Crl.P. No. 298 of 2023, the Supreme Court of Pakistan addressed crucial aspects of bail under the Criminal Procedure Code and the Constitution of Pakistan. The case revolved around Muhammad Atif, who sought bail after being charged with serious offences, including murder under sections of the Pakistan Penal Code. The Court reaffirmed the importance of the rule of consistency in bail matters, which mandates that if one co-accused is granted bail, others in similar circumstances should be treated similarly. However, the Court found that the circumstances surrounding Atif's case were distinguishable from those of his co-accused who had been granted bail. The judges articulated that the right to liberty must be balanced with the need for justice and the integrity of the legal system. The ruling emphasized the necessity of examining the totality of evidence in determining bail applications, thereby reinforcing the principle that all individuals are entitled to equality before... |
| 2013 SLD 2406, 2013 YLR 526 | 12-D of 2012 , decided on 24.02.2012 | In the case of Karam Elahi and Muhammad Shakeel vs. Mst. Nasim Bibi, the Peshawar High Court addressed a quashment petition related to charges under the Penal Code for assaulting a woman. The petitioners contested the trial court's decision to apply section 354-A instead of the lesser section 354. After reviewing the previous proceedings, the High Court upheld the trial court's decision, emphasizing the correctness of the legal footing of the lower courts. The ruling reinforced the importance of proper legal procedures in cases involving serious allegations of assault against women, highlighting the court's commitment to ensuring justice while adhering to established legal standards. This case underscores the crucial role of the judiciary in interpreting laws related to women's rights and the protection of dignity, serving as a precedent for future cases involving similar charges.... |
| 1999 SLD 272, 1999 PTD 1981, (1997) 226 ITR 778 | Writ Appeal No.705 of 1995 , decided on 23.11.1995 | In the case of Prasad Productions (P.) Ltd vs. Income Tax Appellate Tribunal, the Madras High Court dealt with a writ appeal concerning the dismissal of an appeal due to a delay of six days in filing. The court emphasized the importance of providing a sufficient cause for delays in legal proceedings. The Income Tax Act, 1961, specifically section 254, was central to this case as it governs appeals to the Appellate Tribunal. The court upheld the Tribunal's decision, stating there was no error apparent on the record that warranted rectification. The ruling highlighted the necessity for compliance with procedural timelines in tax appeals, which can significantly affect the outcomes of such cases. This case serves as a critical reminder for legal practitioners regarding the adherence to timelines and the importance of filing timely affidavits or statements to explain delays. The decision reinforces the legal principles surrounding appeals in tax matters and the procedural rigor required in... |
| 1983 SLD 27, 1983 PTD 152, (1983) 47 TAX 90 | Civil Revisions Nos. 2099 (W) and 2494 (W) of 1978 , decided on 05.05.1980 | This case revolves around the reassessment of income tax concerning the construction of a cold storage facility by the petitioners. The core issue was whether there was an omission to disclose material facts necessary for the assessment. The petitioners contended that they fully disclosed all relevant information during the original assessments, including the cost of construction. The Income Tax Officer later sought to reassess based on a significantly higher valuation provided by the petitioners' valuer years later. The court found that the reassessment was not justified, as it relied solely on the later valuation without considering the facts disclosed at the time of the original assessments. The ruling underscores the importance of full disclosure and the limitations on the ability of tax authorities to reopen assessments without sufficient grounds. This case is significant in understanding the principles of tax assessments and the obligations of taxpayers under the Income Tax Act.... |
| 2019 SLD 427, 2019 CLC 335 | C.R. No. 334-A of 2010 , decided on 11.12.2017 | In the case of MST. IRUM UN NISA AND 8 OTHERS VS MST. NAZ PARVER AND ANOTHER, the Peshawar High Court addressed issues surrounding the Khyber Pakhtunkhwa Land Revenue Act and the Transfer of Property Act. The court examined whether a co-sharer could sell land beyond their entitled share. The ruling clarified that the revenue record's entries do not confer actual title and that any sale exceeding ownership rights is invalid. The judgment emphasized the legal principle that no person can transfer better title than they own, setting a precedent for future property disputes. This case highlights the importance of adhering to statutory limits in land transactions, ensuring equitable distribution among co-sharers. Keywords: property law, co-sharer rights, land revenue act, transfer of property act, legal ownership.... |
| 1991 SLD 984, 1991 SCMR 1351 | Civil Petition for Leave to Appeal No. 54-Q of 198 , decided on 24.05.1989 | This case revolves around the dismissal of Nazar Muhammad from Messrs Marker Alkaloids due to reported disorderly conduct. The Labour Appellate Tribunal found the evidence against him credible and upheld his termination. The High Court's refusal to intervene was grounded in the absence of any alleged violations of procedural rules or misapprehension of the evidence presented. The case highlights the importance of substantiating claims in labor disputes and the judicial system's role in maintaining order based on established facts. The Supreme Court's decision reinforces the legal principles surrounding labor relations and the authority of appellate tribunals in adjudicating such matters. For individuals engaged in labor relations, this case serves as a critical reference point for understanding the legal context of employee conduct and the ramifications of disciplinary actions taken by employers.... |
| 2007 SLD 1791, 2007 PLC 46 | Civil Petition No.810-L of 2000 , decided on 28.02.2003 | This case revolves around the dismissal of DAWOOD ALI, a police officer, for misconduct while intoxicated. The Supreme Court of Pakistan upheld the decision of the Punjab Service Tribunal, asserting that departmental inquiries can be conducted independently from criminal cases. The court highlighted the importance of maintaining discipline within the police force and noted that an acquittal in criminal court does not negate the findings of a departmental inquiry. The ruling emphasizes the legal framework surrounding police conduct and the authority of service tribunals in matters of employment within the police. This case serves as a precedent for similar cases where departmental penalties are challenged following criminal acquittals. Keywords include 'police misconduct', 'departmental inquiry', 'Supreme Court of Pakistan', 'service regulations', 'Punjab Service Tribunal', and 'criminal acquittal'.... |
| 2016 SLD 1899, 2016 SCP 7 | CRP Nos. 561/2015, etc , decided on 08.01.2016 | In the case of CRP Nos. 561/2015, the Supreme Court of Pakistan deliberated on the constitution of a larger bench to hear review petitions stemming from an earlier unanimous judgment regarding wildlife conservation laws, particularly concerning the Houbara Bustard. Justice Oazi Faez Isa, in his dissent, criticized the majority for not adhering to Rule 8 of Order XXVI of the Supreme Court Rules, which mandates that review petitions be heard by the same bench that issued the original judgment, unless compelling reasons justify otherwise. The justice pointed out that the majority's decision to form a larger bench lacked sufficient justification and deviated from the court's established practices. The court ultimately dismissed the review petitions on procedural grounds, reinforcing the necessity of compliance with legal standards and the significance of maintaining the integrity of the judicial process. Keywords include Supreme Court, wildlife conservation, legal review, procedural compli... |
| 1971 SLD 689 = (1971) 82 ITR 160 | CIVIL APPEAL No. 1850 OF 1967 , decided on 18.08.1971 | This case revolves around the interpretation of the Income-tax Act, particularly section 62 and section 16(1)(c). The Supreme Court examined whether the trust created by Hrishikesh Ganguly was revocable or irrevocable. The Court concluded that the trust was genuine, and although the settlor retained a portion of the income, it did not render the entire settlement revocable. The judgment clarifies the conditions under which a trust can be considered revocable, impacting taxation. This case highlights the nuances of tax law and the importance of trust deeds in determining tax liabilities, making it a significant ruling for tax practitioners and individuals involved in estate planning.... |
| 1980 SLD 567, 1980 PLD 69 | Intra-Court Appeal No. 3-Com of 1978 , decided on 25.03.1979 | The case revolves around the winding up of Eastern Company (Private) Ltd., initiated by the respondents due to alleged misconduct by one of the directors, Kausar Salam Sheikh. The Lahore High Court was tasked with determining the appeal against the appointment of a Receiver. The Court ruled that the appointment was justified given the evidence of misappropriation and the need to protect the company's assets. The ruling clarifies the powers of the High Court under the Companies Act and the Law Reforms Ordinance, reinforcing the right to appeal against decisions made during winding up proceedings. This case is crucial in understanding corporate governance and the legal framework surrounding company winding up procedures. Keywords include 'winding up proceedings', 'Companies Act', 'Receiver appointment', and 'corporate governance'.... |
| 2021 SLD 2175, 2021 PLJ 285 | C.P. No. 4-P of 2020 , decided on 30.09.2020 | In the case C.P. No. 4-P of 2020, the Supreme Court of Pakistan addressed the issue of remissions for a convict, Habib Ullah, sentenced under the Anti-Terrorism Act, 1997 and the Offence of Zina Ordinance, 1979. The court found that the Anti-Terrorism Act explicitly bars any remission in sentences, while the Offence of Zina Ordinance does not impose such restrictions. The ruling stated that the respondent could only seek remissions after serving his sentence under the Anti-Terrorism Act, thus clarifying the legal interpretation of remissions under various laws. This case highlights the complexities of sentencing and remissions in Pakistan's legal framework, particularly in relation to terrorism-related offenses and the enforcement of Hudood laws. The decision aims to ensure that the law is applied consistently and fairly, emphasizing the importance of adherence to legal statutes in the context of remissions.... |
| 2023 SLD 428, 2023 PLC 358 | Writ Petition No.598-M of 2020 , decided on 13.04.2022 | In the case of Writ Petition No.598-M of 2020, the Peshawar High Court addressed the issue of regularization of services for Special Police Officers (SPOs) appointed on a contractual basis. The court examined the Khyber Pakhtunkhwa Special Police Officers (Regularization of Services) Act, 2019, which stipulates that only those SPOs who were in service as of August 1, 2019, are eligible for regularization. The petitioners, who were appointed after this date, sought to challenge the denial of their regularization. However, the court held that without a legal or statutory basis for their claims, the petitioners could not establish a right to regularization. The ruling reaffirmed the legal principle that contractual employees do not possess an automatic right to regularization unless clearly provided for by law. The case underscores the importance of adhering to statutory provisions in employment matters, particularly regarding the rights of contractual employees seeking regularization.... |
| 1971 SLD 447, (1971) 79 ITR 399 | ORIGINAL SIDE APPEAL No. 4 OF 1968 , decided on 14.10.1970 | In the case of Official Liquidator, Mysore Spun Silk Mills Ltd. v. Commissioner of Income Tax, the Mysore High Court addressed critical issues concerning the responsibilities of a liquidator during the winding-up process. The court clarified that even after a winding-up order, a company retains its corporate existence and thus continues to be liable for income tax. The ruling established that the liquidator, appointed by the court, acts as the 'principal officer' under the Income-tax Act, 1961, which is crucial for compliance with tax obligations. The court affirmed the necessity for liquidators to file returns for any income generated during the winding-up, ensuring that all liabilities are met appropriately. This case underlines the importance of understanding the legal status of companies in liquidation and the role of liquidators in managing tax responsibilities, making it a significant reference for future cases involving company law and tax liabilities.... |
| 1979 SLD 546, 1979 SCMR 283 | Criminal Petition for Special Leave to Appeal No. , decided on 04.03.1979 | This case revolves around the conviction of Muhammad Luqman Mirza by the Summary Military Court for participating in a political protest and raising slogans against the military leadership. The Supreme Court upheld this conviction, emphasizing the legal implications of Martial Law Regulations. The court's analysis highlighted the significance of maintaining public order and the legal boundaries of free expression under martial law. The ruling serves as a critical reference for future cases involving protests and political dissent during periods of martial law in Pakistan. Keywords include 'Martial Law Regulations', 'political protest', 'Supreme Court of Pakistan', and 'disaffection towards armed forces'.... |
| 2012 SLD 949, 2012 YLR 747 | Criminal Bail Application No. S-405 of 2010 , decided on 28.07.2010 | The case revolves around a criminal bail application concerning a shooting incident involving multiple parties. The applicants sought pre-arrest bail citing discrepancies in the FIR and the existence of a counter-FIR. The court carefully analyzed the situation, emphasizing the need to ascertain who was the aggressor in the altercation. The judgment highlighted the importance of evidence consistency and the implications of counter-cases in bail decisions. The ruling underscores the principle that pre-arrest bail should be granted when reasonable doubt exists regarding the prosecution's case. This case is significant for its exploration of the complexities surrounding bail applications in the context of violent disputes, and it serves as a reference for future cases involving similar legal principles.... |
| 2003 SLD 3724 = (2003) 262 ITR 648 | D-2741 of 2001 , decided on 01.12.2003 | In this landmark case, the Uttaranchal High Court addressed the validity of reopening assessments under the Income-tax Act, 1961. The case involved the Oil & Natural Gas Corporation, which faced reassessment notices for the years 1991-92 to 1994-95. The court held that the Assessing Officer's actions were unjustified due to a lack of new material facts, emphasizing that the petitioner had fully disclosed all necessary information during the original assessments. This decision highlights the importance of proper disclosure and the strict conditions under which assessments can be reopened after the four-year limit, making it a significant ruling in tax law. Keywords such as 'Income-tax Act', 'reopening assessments', and 'tax law' are relevant for understanding the implications of this case.... |
| 1976 SLD 585 = (1976) 105 ITR 1 | F.M.A. No. 391 OF 1971 , decided on 29.09.1975 | This case revolves around the interpretation of sections 147 and 148 of the Income-tax Act, 1961, concerning income escaping assessment. The Calcutta High Court examined whether the Income Tax Officer had sufficient grounds to believe that income had escaped assessment due to the failure of Grahams Trading Co. (India) Ltd. to disclose material facts. The court found that the company had not properly accounted for income earned from its dealings on behalf of a non-resident company and had failed to disclose a 'Note' from its Chartered Accountants in its balance sheets. The ruling highlights the importance of full and truthful disclosure of material facts by the assessee during assessment proceedings and clarifies the conditions under which the Income Tax Officer can initiate reassessment. The court ruled in favor of the revenue, affirming the reassessment notices issued by the Income Tax Officer. This case serves as a key precedent in income tax law, emphasizing the obligations of taxpa... |
| 1985 SLD 1310, (1985) 155 ITR 507 | IT REFERENCE NOS. 53 TO 55 OF 1980 | In the case of IT Reference Nos. 53 to 55 of 1980, the Kerala High Court addressed the issue of exemption under the Wealth-tax Act, 1957 concerning the value of leaves and buds plucked from tea bushes. The assessee, a partner in a firm owning tea estates, claimed exemption for the total value of the raw materials used in tea production. The Income Tax Officer (ITO) accepted only 20% of the claim, leading to an appeal. The court found that the exemption claimed did not include any non-raw material leaves, thus ruling that the full value should be exempt. This decision is relevant for those involved in agricultural taxation, particularly in the tea industry. It underscores the importance of understanding what constitutes raw material in tax assessments and the potential for full exemption when claiming deductions under the Wealth-tax Act. Keywords such as 'wealth tax exemption', 'tea industry taxation', and 'raw material deductions' are pertinent for those researching agricultural tax la... |
| 2014 SLD 1589, 2014 PTD 136 | D-2083 of 2006 , decided on 09.09.2013 | In the case of Rishad Choudri and others vs. Cantonment Board, Karachi, the Sindh High Court dealt with the issue of tax exemption under the Cantonments Act, 1924. The petitioners, trustees of the Rafia Choudhry Memorial Trust, sought to challenge the withdrawal of their property tax exemption, which was granted for charitable purposes. The court examined the legal principles surrounding tax exemptions and the concept of vested rights. The ruling highlighted the importance of maintaining the integrity of prior exemptions granted to charitable organizations, stating that the retrospective demand for taxes was not supported by law. This case serves as a significant reference for issues related to tax exemptions, charitable trusts, and the rights of organizations under the Cantonments Act. It reinforces the principle that once an exemption is granted, it should not be revoked without substantial justification, thereby protecting the interests of charitable entities. Keywords: tax exemptio... |
| 1963 SLD 190, (1963) 48 ITR 111 | IT REFERENCE No. 52 OF 1960 , decided on 12.07.1962 | The case of Greaves Cotton & Co. Ltd v. Commissioner of Income Tax involves critical issues regarding the legitimacy of compensation payments made to managing agents upon termination of their services. The Bombay High Court scrutinized the circumstances leading to the termination of the managing agency agreement, which was found to be influenced by the financial interests of the managing agents rather than genuine business considerations. The court ruled that the amount claimed as a deduction for compensation was not permissible under the Income Tax Act, as it was not laid out solely for the purpose of conducting business. This case raises important questions about the nature of business expenditures and the necessity for transparency and integrity in corporate financial dealings. Keywords: Income Tax, managing agency, compensation deduction, corporate governance, financial integrity.... |
| 1997 SLD 170, 1997 PTD 1394, (1997) 223 ITR 163, (1996) 76 TAX 167 | Civil Appeal No. 1790 of 1979 , decided on 20.11.1996 | In the landmark case of Waldies Ltd v. Commissioner of Income Tax, the Supreme Court of India addressed critical issues surrounding the rectification of surtax assessments under the Indian Companies (Profits) Surtax Act, 1964, and the Income Tax Act, 1961. The court ruled on the legitimacy of the Income Tax Officer’s actions in rectifying a surtax assessment following an appeal that canceled an earlier reassessment under the Income Tax Act. The decision underscored the interconnectedness of income tax and surtax assessments, clarifying that the records of income tax assessments are integral to the surtax process. This case is significant for tax law practitioners and companies alike, as it highlights the procedural aspects of tax rectification and the judicial interpretation of statutory provisions. The ruling reaffirms the principle that rectifications can be made to correct errors in tax assessments, thereby ensuring fair treatment of taxpayers. The decision also emphasizes the impor... |
| 2005 SLD 1896, 2005 PLD 295 | Special A.T.A. No. 89 of 2001 and Confirmation Cas , decided on 07.02.2003 | In this significant case before the Sindh High Court, the appellants were convicted of serious offenses under the Penal Code and Anti-Terrorism Act, facing severe penalties including the death sentence. The prosecution's case was fundamentally flawed, with critical inconsistencies in witness testimonies and identification procedures. The court underscored the importance of strong corroborative evidence, especially in criminal matters where the stakes are high. The judgment pointed out that the only eyewitness's account was not only momentary but also lacked clarity and reliability. As a result, the court found that the prosecution had failed to meet the burden of proof required to sustain the convictions. The decision serves as a pivotal reminder of the judicial standards necessary to ensure justice and the protection of the rights of the accused. Legal professionals and law students can glean important insights regarding evidentiary standards and procedural integrity from this ruling.... |
| 2005 SLD 9, 2005 PTD 165, (2005) 92 TAX 235 | Writ Petition No. 9953 of 2004 , decided on 29.07.2004 | In the case of Writ Petition No. 9953 of 2004, the Lahore High Court addressed a constitutional petition against the Income Tax Appellate Tribunal's order, which had dismissed the petitioner's appeals. The petitioner, running a business named Messrs Inter Home, challenged the Tribunal's decision as it was not a speaking order and lacked a proper evaluation of the arguments presented by both parties. The court emphasized the importance of judicial reasoning in decisions made by authorities exercising judicial powers. The case highlights the principles of fair trial and the necessity for judicial bodies to articulate their decisions clearly. The court ultimately found in favor of the petitioner, remanding the case for a fresh hearing and underscoring the legal requirement for reasoned judgments in the judiciary.... |
| 2005 SLD 3939, 2005 SLD 48 | Civil Appeal No. 21 of 2004 , decided on 03.12.2004 | In the case of Muhammad Sharif Chatter vs. Commissioner Rehabilitation, the Supreme Court of Azad Jammu and Kashmir addressed the validity of government notifications regarding the appointment of a Rehabilitation Commissioner. The case arose from a writ petition filed after the Rehabilitation Commissioner disallowed an objection regarding jurisdiction in a revision petition. The court concluded that the notifications were lawful, aimed at facilitating public access to grievance redressal, and confirmed the powers of the Commissioner to handle appeals and revisions in rehabilitation matters. The decision emphasized the importance of adhering to established legal frameworks while ensuring that the public's grievances are effectively addressed. This case highlights the intersection of administrative law and the rights of individuals under rehabilitation ordinances, showcasing the judiciary's role in upholding the rule of law and ensuring access to justice. Keywords: Supreme Court, Rehabil... |
| 1997 SLD 780, 1997 SCMR 1275 | Criminal Petition for Leave to Appeal No.82-L of 1 , decided on 10.04.1997 | In the case of Muhammad Arshad vs. The State, the Supreme Court of Pakistan addressed the issue of bail on medical grounds under the Criminal Procedure Code. The ruling highlighted the necessity for compelling reasons to grant bail, focusing on the nature of the accused's ailments and the available medical facilities in jail. The court found that the petitioner’s health issues were common and could be treated within the Jail Hospital, thus negating the need for bail. The decision reinforced the strict criteria for bail under Section 497(1) of the Criminal Procedure Code, ensuring that only serious medical conditions warrant such relief. The ruling is significant as it clarifies the standards for assessing medical claims in bail applications, emphasizing that not all ailments justify a release from custody. This case serves as a precedent in the legal landscape of Pakistan, particularly concerning the rights of accused individuals facing health challenges while in detention. Keywords in... |
| 1992 SLD 920, 1992 CLC 1518 | Civil Revision No. 674 of 1978 , decided on 29.06.1991 | In the case of Civil Revision No. 674 of 1978, the Lahore High Court addressed issues of adverse possession and procedural fairness under the Limitation Act of 1908. The plaintiff, Usman, sought to establish ownership of a property he claimed to have possessed adversely for 25 years against Hameed Ullah Khan Zia. The trial Court's rejection of the plaint was appealed, and the appellate court's decree was challenged in the High Court. The High Court emphasized the necessity of providing an opportunity for defence to all parties involved, particularly Piao Khan, who was not given a chance to present his case despite being a significant party to the dispute. This case highlights the importance of due process and the adherence to legal standards in civil proceedings, ensuring that all parties have the opportunity to defend their rights. The decision reaffirms the principles of justice and fair play, crucial in legal proceedings, particularly concerning property disputes and claims of adver... |
| 1996 SLD 227, 1996 PLD 241 | Criminal Petition for Leave to Appeal No. 408-L of , decided on 06.12.1995 | This case revolves around the cancellation of bail for Syed AMANULLAH SHAH, who was accused of instigating a murder. The Supreme Court of Pakistan examined the principles governing bail, particularly in the context of accusations of conspiracy and abetment. The court found that the High Court's cancellation of bail lacked a solid factual basis, as the petitioner was not present at the crime scene. The ruling underscored the necessity for strong grounds to revoke bail, protecting the rights of the accused against potential misuse of the legal system. This case serves as a significant precedent in criminal law, emphasizing the protection of individual freedoms while balancing the interests of justice. Keywords: bail, criminal law, Supreme Court of Pakistan, personal liberty, conspiracy, abetment, instigation, rights of the accused.... |
| 2015 SLD 2443, 2015 PLD 344 | Civil Appeals Nos. 19 and 20 of 2009 , decided on 13.04.2015 | This case concerns the appeals filed by WAPDA regarding the acquisition of land under the Land Acquisition Act, 1894. The Supreme Court found that the dismissal of previous appeals by the Lahore High Court was incorrect as it ignored the established right of beneficiaries to appeal, which had been declared necessary by the Shariat Appellate Court. The case highlights issues of land acquisition, the rights of beneficiaries, and the need for adherence to legal principles as enshrined in the Constitution of Pakistan. The court's decision underscores the importance of ensuring that all parties have the opportunity to be heard, thereby reinforcing the rule of law and justice. This case is significant for understanding how laws interact with constitutional rights and Islamic injunctions, and it sets a precedent for future cases involving land acquisition and beneficiaries' rights.... |
| 2018 SLD 991 = 2018 PLC 493 | W.P. No. 109335 of 2017 , decided on 03.01.2018 | In the case of W.P. No. 109335 of 2017, the Lahore High Court addressed the rights of a visually impaired advocate, Aamir Tufail Chaudhary, who applied for the position of Deputy District Public Prosecutor under the disabled quota. The court found that the petitioner was wrongfully denied his appointment despite being cleared by the Medical Board. The ruling underscored the importance of providing reasonable accommodations for persons with disabilities, ensuring they can fully enjoy their fundamental rights. The decision highlighted the principle of 'locus poenitentiae', which prevents the government from retracting decisions that create vested rights. The court's judgment reinforces the legal protections for disabled individuals in employment contexts, establishing a precedent for similar cases in the future.... |
| 1981 SLD 1483 = (1981) 127 ITR 528 | IT REFERENCE No. 474 OF 1975 , decided on 10.04.1980 | In the landmark case of Commissioner of Income Tax v. Calcutta Steel Co. Ltd., the Calcutta High Court addressed the validity of reassessment proceedings under Section 147(b) of the Income-tax Act, 1961. The court examined whether the Income Tax Officer (ITO) had sufficient grounds to reopen an assessment based solely on previously reviewed materials without any new information. The case revolved around deductions claimed under Section 35B, which pertains to export market development allowances. The court concluded that the ITO's action constituted a mere change of opinion rather than a legitimate reassessment based on fresh evidence, thereby reinforcing the principle that reassessment requires new factual information. This decision underscores the importance of adhering to procedural correctness in tax assessments and the necessity for tax authorities to base their actions on substantive new information rather than simply re-evaluating existing data. The implications of this ruling ar... |
| 2003 SLD 3498, (2003) 260 ITR 176 | D-2741 of 2016 , decided on 30.03.2001 | In the matter of Vijendra Manjunath Shenai v. Commissioner of Income Tax, the Bombay High Court addressed the revision petitions filed under section 264 of the Income-tax Act concerning the assessment years 1995-96 and 1996-97. The case revolved around the admission of 'on money' received during a project sale, which was acknowledged by the petitioner during a search operation. The court examined whether the amount received as 'on money' could be considered in the computation of capital gains for the following assessment year. The court ruled that the Commissioner of Income-tax had made a well-reasoned decision, emphasizing the need for verifiable evidence to support claims of refunds to original investors. The ruling established clear distinctions between income from undisclosed sources and capital gains, thus preventing double taxation. This case highlights the significance of maintaining accurate records and evidence to substantiate financial claims in tax assessments, a critical as... |
| 2008 SLD 3830, (2008) 299 ITR 42 | IT APPEAL No. 91 OF 2003 , decided on 24.03.2006 | The case revolves around the Income-tax Act, 1961, specifically Section 260A and Section 36(1)(iii), concerning an appeal regarding interest deductions claimed by Gom Industries Ltd. The Madhya Pradesh High Court upheld the Tribunal's decision, which had found the transaction genuine, allowing the assessee to claim interest deductions despite the revenue's objections. The ruling highlighted the importance of examining transactions on their own merits, emphasizing that once a transaction is deemed genuine, the benefits must be granted to the assessee. This case is significant for tax law practitioners and entities involved in similar transactions, as it sets precedent on how genuine business transactions should be treated for tax purposes, reinforcing the notion that the court respects factual findings by lower tribunals unless a clear legal error is demonstrated.... |
| 1988 SLD 654, 1988 PLC 60 | Kar-229 of 1984 , decided on 24.05.1987 | This case revolves around the unfair dismissal of an employee of Pakistan Railways, Muhammad Asghar, who was a Luggage Guard on the 7-Up Tezgam train. The employee faced allegations of misconduct, specifically concerning the loading of fruit baskets and a supposed demand for illegal gratification. The Labour Appellate Tribunal found that the charges were not substantiated by evidence, and the inquiry process was flawed, leading to a decision that upheld the employee's rights under the Industrial Relations Ordinance. This case highlights the importance of fair inquiry processes and the protection of employee rights in the face of allegations. Key trending keywords include 'employee rights', 'labour law', 'industrial relations', and 'workplace fairness'. The ruling emphasizes the necessity for clear and substantiated claims against employees to ensure justice and uphold labor standards.... |
| 2017 SLD 517, 2017 PCRLJ 335 | Cr. A. No. 19-D of 2016 , decided on 15.06.2016 | In the case of Muhammad Noman vs. The State, the Peshawar High Court addressed crucial aspects of the Control of Narcotic Substances Act and the Criminal Procedure Code. The appellant, Muhammad Noman, was convicted for possessing five kilograms of charas garda, with the evidence supported by both police and recovery witnesses. The court highlighted that the Assistant Sub-Inspector's role in registering the case did not violate the Act's provisions, as the Sub-Inspector had initially apprehended the accused. The court ultimately reduced Noman's sentence from twelve years to six years due to his young age, indicating a balanced approach to justice that considers both legal infractions and the circumstances of the accused. This case reinforces the importance of credible witness testimony in narcotics cases and clarifies procedural compliance under the relevant laws.... |
| 2002 SLD 2829 = (2002) 258 ITR 209 | W.P. No. 8539 of 2000 , decided on 01.01.2002 | In the landmark case between the Indian Institute of Architects and the Union of India, the Madras High Court addressed the constitutional validity of the service tax imposed by the Finance (No. 2) Act, 1998. The petitioners, representing architects and chartered accountants, contended that the service tax was essentially a tax on their profession, thereby falling under the jurisdiction of State List Entry 60. However, the court ruled that the service tax is distinct from a tax on profession, which is linked to the privilege of practicing a profession. It emphasized that the service tax is levied on the services provided by professionals, not the profession itself. The court's decision reinforces the Parliament's power to legislate on service taxes, clarifying the distinction between professional tax and service tax. This ruling is pivotal for professionals in India as it delineates the scope of taxation within the legal framework, ensuring clarity in the duties owed by professionals u... |
| 2015 SLD 450, 2015 PCRLJ 150 | Criminal Miscellaneous No. 1 of 2013 in Criminal A , decided on 30.07.2013 | The case of Mst. Sadia Bibi against The State centers on the conviction for possession of narcotics under the Control of Narcotic Substances Act, 1997. The Lahore High Court reviewed the evidence presented during the trial, which included testimony from prosecution witnesses who confirmed the recovery of charas. The court noted that the petitioner was apprehended red-handed, and the evidence was deemed credible. Despite the defense's arguments regarding contradictions in witness statements, the High Court concluded that the prosecution met the burden of proof. This case highlights critical aspects of narcotics law enforcement and the judicial process concerning drug offenses, emphasizing the importance of reliable evidence and witness credibility. The decision reinforces strict adherence to narcotics laws, particularly when substantial quantities are involved, which can lead to severe penalties. Legal professionals and advocates in narcotics cases should take note of this ruling, as it... |
| 1973 SLD 638, (1973) 91 ITR 250 | IT REFERENCE No. 8 OF 1964 , decided on 03.10.1972 | In the case between Ramanlal Amarnath (Agency) Ltd. and the Commissioner of Income Tax, the Bombay High Court addressed the complexities surrounding the treatment of a trading liability that had ceased. The case revolved around whether an amount previously allowed as an expense could later be included in the taxable income of the assessee after the agency had dissolved and the company had gone into voluntary liquidation. The court concluded that since the company had not carried on any business after March 31, 1958, the income tax officer's addition of the amount to the total income was not justified. The decision reinforced the need for clarity regarding business operations when determining tax liabilities, particularly in relation to sections 10(2A) and 12(5) of the Income-tax Act, ensuring that deductions allowed in prior years are respected in future assessments. This case has significant implications for similar cases involving cessation of business and unclaimed liabilities. Keyw... |
| 1987 SLD 1615, 1987 SCMR 806 | Civil Petition for Special Leave to Appeal No.364 , decided on 15.02.1987 | In this landmark ruling by the Supreme Court of Pakistan, the case revolves around the rights of displaced persons regarding land allotment and settlement. The petitioners, Mst. Saeeda Begum and others, sought to reclaim land that had been erroneously taken from them and allocated to Nazir Ahmad. The court deliberated on several critical points, including the authority of the Settlement Commissioner and the legal implications of past decisions on land rights. The ruling highlighted the need for proper legal processes in land allotment cases, particularly for displaced individuals, ensuring that their rights are upheld under the Constitution of Pakistan. This case is significant in the context of land settlement laws and the rights of those displaced due to historical circumstances. It serves as a crucial reference for future cases involving land rights and the authority of settlement authorities.... |
| 2003 SLD 764, 2003 CLD 511 | Writ Petition No.363 of 1994 , decided on 06.11.2002 | In the case of DEWAN SALMAN FIBRES LIMITED vs. FEDERAL GOVERNMENT OF PAKISTAN, the Lahore High Court addressed the legality of an import fee imposed on machinery imports under the Import Policy Order, 1993. The petitioner, Dewan Salman Fibres Limited, contested the imposition of a 2% ad valorem fee, arguing that no services were provided in return for this fee, which rendered it effectively a tax. The court examined the provisions of the Import Policy and found that the fee lacked a basis in law, as there were no corresponding services offered by the government for the import fee collected. The court referenced previous cases to underline that fees must be justified by the services rendered to the petitioner. Ultimately, the court declared the imposition of the fee void and ordered its refund, reinforcing the principle that charges levied by the government must be transparent and justified by actual services provided. This case underscores the ongoing debate regarding the nature of fee... |
| 1983 SLD 369, 1983 SCMR 557 | Criminal Appeal No. 83 , decided on 15.02.1983 | In the case of Javed and Muhammad Ayyaz vs. The State, the Supreme Court of Pakistan addressed significant issues regarding self-defense and the legal implications of a compromise reached between parties involved in a murder case. The court examined the facts surrounding a dispute over agricultural land that escalated into violence, resulting in the death of Dilnawaz and injuries to Abdul Majid. The court found that while Javed was responsible for the fatal shot, Muhammad Ayyaz's actions constituted a lesser crime of attempted murder. In a landmark decision, the court reduced Javed's death sentence to life imprisonment, highlighting the role of compromise in criminal proceedings. This case underscores the complexities of interpreting self-defense claims and the impact of legal representation in achieving just outcomes. Keywords such as 'self-defense', 'criminal appeal', 'murder case', and 'legal representation' are trending in legal discussions and provide a lens through which to under... |
| 1980 SLD 1570, 1980 CLC 1286 | Constitutional Petition No. D-1147 of 1979 , decided on 18.11.1979 | In the landmark case involving Miss Naveed Yousuf, the Sindh High Court addressed critical issues surrounding admissions into medical colleges in Pakistan, particularly for children of registered medical practitioners. The case emphasized the importance of domicile in determining eligibility for reserved seats, shedding light on the constitutional rights of students seeking admission in educational institutions. The ruling clarified that rules requiring Permanent Residence Certificates do not apply to special interest categories, such as children of doctors. This case serves as a significant reference point for future admissions and the interpretation of related educational laws in Pakistan. Keywords such as 'Educational Institution Admission', 'Medical College', 'Domicile Rules', 'Children of Doctors', and 'Constitutional Rights' remain highly relevant in legal discourse and search optimization.... |
| 1976 SLD 789, 1976 PLC 418 | KAR-31 of 1975 , decided on 13.06.1975 | In the case of PUBLIC INDUSTRIES LTD. vs WORKERS UNION, the Labour Appellate Tribunal of Sindh addressed an industrial dispute regarding the legality of notices signed by Muhammad Jabbar, who claimed to be the General Secretary of the Workers Union. The Tribunal found that Jabbar was not duly elected and thus lacked the authority to initiate proceedings. The management's right to lay off workers was affirmed, emphasizing that such actions should not be for the purpose of victimization. The case highlights the importance of proper union representation and the legal framework governing layoffs under the Industrial Relations Ordinance and the Standing Orders Ordinance. This ruling reaffirms the legal standards for industrial relations, emphasizing the need for evidence in claims of worker victimization and the management's rights under labor laws.... |
| 2016 SLD 693, 2016 PLC 728 | Constitutional Petition No. D-277 of 2013 , decided on 14.11.2014 | In the case of Constitutional Petition No. D-277 of 2013, the Sindh High Court deliberated on the rights of employees of the Electric Supply Company regarding claims for the 'Special Graduate Allowance' and promotion criteria. The petitioners argued that they were entitled to the allowance based on their status as Graduate Engineers and referenced policies from WAPDA and PEPCO. However, the court clarified that the Electric Supply Company operated as an independent entity with its own promotional policies and was not obligated to follow directives from WAPDA or PEPCO. The petitioners were ultimately found to lack the necessary qualifications for the claims they were making, leading to the dismissal of their petition. This case highlights the importance of understanding the legal boundaries of employment rights within statutory and non-statutory frameworks. Keywords such as 'Constitutional Petition', 'Graduate Allowance', 'Electric Supply Company', and 'Sindh High Court' are relevant fo... |
| 2023 SCMR 1348, 2023 SLD 1440 | Civil Petition No. 5469 of 2021 , decided on 11.08.2022 | This case revolves around the revocation of a Multi-Channel Multi-Point Distribution Service (MMDS) license by the Pakistan Electronic Media Regulatory Authority (PEMRA) due to an unlawful change in management by Southern Networks Limited. The Supreme Court of Pakistan scrutinized the actions of both PEMRA and the respondent, highlighting the requirement for prior permission for management changes as stipulated in the PEMRA Ordinance, 2002. The case underscores the significance of compliance with regulatory frameworks in the media sector, particularly concerning licensing and management transitions. The Court's ruling called for a thorough reconsideration of the application for management change, stressing that PEMRA must act in accordance with established legal protocols. The resolution of this case is pivotal for ensuring lawful governance within the media regulatory landscape, thereby impacting similar future cases involving licensed media entities.... |
| 2008 SLD 930, (2008) 296 ITR 608 | I.T APPEAL No. 269 OF 2004 , decided on 22.08.2005 | This case revolves around the Income Tax Act, 1961, specifically Section 145, which deals with the method of accounting and estimation of profits. The appellant, a liquor dealer, contested the application of a gross profit rate of 5% imposed by the Assessing Officer, which was higher than the 3.76% declared for the assessment year 1994-95. The Tribunal upheld the higher rate based on precedents from the previous assessment year, leading to an appeal in the Punjab and Haryana High Court. The court affirmed the Tribunal's decision, emphasizing the importance of consistency in tax assessments across similar cases. The ruling highlights the principle that once a party has taken a position in a prior proceeding, it cannot later claim a different stance without substantial justification. The case illustrates the complexities of tax law and the judicial interpretation of income tax regulations, making it a significant reference for similar future disputes.... |
| 2018 SLD 1014, 2018 PCRLJ 227 | Criminal Bail Application No. S-187 of 2017 , decided on 12.06.2017 | In the case of Muhammad Laiq alias Suhno versus The State, the Sindh High Court addressed a criminal bail application concerning serious allegations under the Control of Narcotics Substances Act. The court evaluated the evidence, including the recovery of three kilograms of charas, and the legal implications of the charges. The decision highlighted the judicial interpretation of procedural compliance and the significance of material evidence in narcotics cases. The ruling reinforced the stringent legal framework surrounding drug-related offences in Pakistan, emphasizing the potential for severe penalties. The court dismissed the bail application, citing adequate evidence linking the accused to the crime and the applicability of stringent narcotics laws. This case underscores the challenges faced by defendants in narcotics cases, particularly concerning bail applications, where the gravity of the charges often outweighs the arguments for release. The decision reflects ongoing concerns a... |
| 1997 SLD 602, 1997 PLC 116 | Appeals Nos. KAR-35 and KAR-62 , decided on 27.03.1996 | This case revolves around the dismissal and subsequent reinstatement of Nisar Ahmed, an employee of Pakistan Steel Mills, due to allegations of misconduct. The Labour Court's initial ruling mandated a fresh inquiry after finding defects in the domestic inquiry process. The fresh inquiry, however, reaffirmed the misconduct, leading to a dismissal that rendered the employer's appeals against the conditional reinstatement moot. This case highlights key aspects of labor law, particularly the procedures surrounding employee misconduct and the significance of due process in disciplinary actions. Keywords: labor law, misconduct, reinstatement, employee rights, legal proceedings.... |
| 2022 SLD 2404, 2022 CLC 963 | Writ Petition No. 7506 of 2019 , decided on 30.12.2021 | In the landmark case before the Lahore High Court, the legal intricacies surrounding the Family Courts Act, 1964, particularly Section 5, were examined. The petitioner, Ghulam Shabbir, challenged the decree based on Clause 19 of the Nikahnama, which required him to provide gold ornaments or finances in the case of an unreasoned divorce from Mst. Abbas Bibi. The court ruled that the financial obligations outlined in the Nikahnama were valid and did not infringe on the right to divorce. This decision not only clarifies the enforceability of financial agreements in divorce proceedings but also reinforces the principles of mutual consent and responsibility in marital contracts under Islamic law. The ruling is crucial for understanding the balance between personal rights and obligations within family law, setting a precedent for future cases involving alimony and spousal support. The court's decision underscores the importance of contractual agreements in nikah and the role they play in pro... |
| 2013 SLD 921, 2013 CLC 1841 | Writ Petition No.14504 of 2000 , decided on 05.06.2013 | In the case of Writ Petition No.14504 of 2000, the Islamabad High Court addressed the dispute between Muhammad Sadiq and the Capital Development Authority (CDA) regarding a 'No Objection Certificate' for construction on land that Sadiq owned. The court underscored the significance of the demarcation report, which had confirmed that a portion of Sadiq's land was within the CDA's jurisdiction. The court ruled that the CDA could not contest Sadiq's ownership due to prior legal confirmations. The judgment emphasized the authority's failure to substantiate its objections during the proceedings, leading to the directive for the issuance of the NOC. The case highlights issues of property rights and administrative authority in urban development, reinforcing the importance of following legal protocols in land ownership disputes.... |
| 2008 SLD 4168, (2008) 304 ITR 95 | IT REFERENCE No. 70 OF 1988 , decided on 03.10.2007 | This case involves a reference made by the Income-tax Appellate Tribunal to the Bombay High Court concerning the assessment of income for the years 1978-79 and 1979-80. The primary issues revolved around the valuation of stock of unsold raw films and the applicability of certain sections of the Income-tax Act, particularly section 145. The court noted that the Tribunal had not recorded specific findings necessary for determining the applicability of the law, leading to a remand for de novo consideration. This case highlights the importance of detailed reasoning in tax assessments and the need for clarity in legal proceedings. Tax law practitioners should note the implications of this decision for future cases involving similar issues.... |
| 1995 SLD 73, 1995 PTD 1110, (1994) 210 ITR 827 | Civil Appeal No. 4409 of 1993 , decided on 11.08.1994 | In the landmark case of K.N. Razdan v. Commissioner of Income Tax, the Supreme Court of India addressed critical issues surrounding the assessment of rental income under the Income Tax Act, 1961. This case revolved around the rental income derived from flats that the assessee had taken possession of under an agreement with a right to re-enter. The case highlights the complexities of categorizing income under the heads of 'Income from House Property' versus 'Income from Other Sources.' The Supreme Court's decision to set aside the High Court's earlier orders and remand the case for fresh consideration underscores the importance of judicial review and consistency in tax law interpretation. The ruling is significant for taxpayers and legal practitioners alike, emphasizing the need for clarity in legal proceedings and the assessment of income. This case serves as a critical reference point for understanding the nuances of income tax law in India, particularly in relation to rental income a... |
| 1997 SLD 475, 1997 PTD 1077, 1997 PCTLR 1064, (1997) 75 TAX 300 | Constitutional Petition No. 325 of 1994 , decided on 11.11.1996 | In the case of Constitutional Petition No. 325 of 1994, the Balochistan High Court examined the validity of section 80-D of the Income Tax Ordinance, 1979, which imposed a minimum tax on companies and registered firms based on turnover rather than profit. The petitioners argued that this section was ultra vires the Constitution of Pakistan, as it imposed tax without considering actual profits or losses. The court, however, upheld the section, stating that the definitions of income in the ordinance and the constitution allowed for a broader interpretation that included deemed income. This case is significant as it highlights the principles of presumptive taxation and the legislative powers of the federal government to enact tax laws aimed at widening the tax base and preventing evasion. The ruling also reinforces the importance of statutory interpretation in understanding the scope of tax obligations, particularly in the context of businesses reporting losses while still being liable fo... |
| 2003 SLD 232, 2003 PTD 2586, (2003) 88 TAX 35 | I.T.As. Nos.878/LB and 879/LB of 2000 , decided on 31.03.2003 | In the significant case of I.T.As. Nos. 878/LB and 879/LB of 2000, the Appellate Tribunal Inland Revenue delivered a ruling on March 31, 2003, concerning tax deductions under the Income Tax Ordinance of 1979. The case focused on the obligations of a private limited company that had outsourced the manufacturing of cloth to third parties for export. The tribunal highlighted the importance of understanding the distinctions between self-manufactured exports and outsourced manufacturing in relation to tax exemptions. The tribunal's decision underscored that the appellant could not claim exemptions under Section 50(4) since they were not the manufacturers of the cloth exported. This ruling is crucial for businesses engaging in outsourcing and provides clarity on tax responsibilities. The decision is relevant in the context of the evolving landscape of tax regulations and the need for businesses to comply with statutory requirements, ensuring that they are well-informed about their tax obliga... |
| 1991 SLD 815, 1991 SCMR 192 | Civil Appeal No.363 of 1985 , decided on 10.03.1990 | This case revolves around the interpretation of the Punjab Civil Servants Act (VIII of 1974), particularly Section 16, which deals with the pay and allowances of civil servants who have been dismissed or removed from service. The Supreme Court of Pakistan examined the procedural fairness of the Punjab Service Tribunal, which had previously dismissed the appellant's service appeal without addressing his entitlement to salary arrears between the dates of his dismissal and reinstatement. The judgment emphasizes the importance of due process and the rights of civil servants to receive their entitled pay, especially after a dismissal order is overturned. This case highlights key legal principles surrounding employment law and civil service regulations in Pakistan, making it significant for future reference in similar disputes. The Court's decision to remand the case back to the Tribunal underscores the necessity for thorough evaluations of civil servant cases, ensuring that all relevant fac... |
| 1973 SLD 746, (1973) 92 ITR 35 | CIVIL WRIT No. 211-D OF 1963 , decided on 13.10.1972 | This case addresses the complexities of tax liability within unregistered partnership firms under the Income-tax Act, 1961. The central issue was whether the Income Tax Officer could apportion tax liability between partners. The Delhi High Court ruled that partners in an unregistered firm are jointly and severally liable for taxes incurred. The petitioner, Karam Singh Sobti, contended that his liability should be limited to 60%, based on a previous communication from the ITO. However, the court clarified that such a limitation has no legal standing because the ITO does not possess the authority to divide tax responsibilities among partners in an unregistered firm. This ruling reinforces the principle that in unregistered partnerships, creditors can pursue any partner for the full amount of tax due, thereby emphasizing the need for clarity in partnership agreements regarding tax liabilities. The decision is significant in the context of tax law and partnership liabilities, establishing ... |
| 2012 SLD 380, 2012 PLD 94 | Writ Petition No. 5400 of 2010 , decided on 28.10.2011 | In this significant case decided by the Lahore High Court, the court examined the applicability of the Suits Valuation Act, 1887, particularly regarding the pecuniary jurisdiction of appellate courts. The case arose from a dispute over possession and rental agreements concerning a property in Rawalpindi. The court underscored that the forum of appeal should be determined based on the original value indicated in the plaint, rather than any subsequent escalation in property value. The ruling reinforced the principle that secondary evidence may be permissible when the original document is unavailable, a critical aspect for legal practitioners dealing with evidence in property disputes. This case is essential for understanding the procedural nuances in property law and the significance of jurisdictional value in legal proceedings.... |
| 2024 SLD 4596, 2024 PLJ 126 | W.P. No. 1302-P of 2024 , decided on 26.03.2024 | The case revolves around the jurisdiction of the Election Commission of Pakistan (ECP) regarding the recount of votes following the 2024 general elections. The Peshawar High Court addressed whether the ECP could direct a recount after the results were officially published. The court concluded that the ECP's powers are limited by the provisions of the Elections Act, 2017, which stipulates that requests for recounting must be made before the consolidation of results. The ruling reinforced the importance of adhering to legal procedures to ensure the integrity of the electoral process. This case highlights the challenges faced by election authorities in maintaining transparency and upholding electoral laws, making it critical for future electoral processes. Keywords include 'ECP jurisdiction', 'recounting of votes', 'Elections Act', 'election integrity', and 'Peshawar High Court ruling'.... |
| 2021 SLD 319, 2021 YLR 27 | Criminal Appeal No. 39 of 2014 , decided on 30.07.2020 | In the case of Nizabat Mehmood vs. The State, the Islamabad High Court reviewed the conviction of the appellant under the Control of Narcotics Substances Act, 1997. The appeal was based on claims of false involvement by the police, contradictions in witness statements, and lack of evidence regarding the safe transmission of recovered narcotics. The case emphasized the importance of corroborative evidence in narcotics cases, where the prosecution must prove beyond a reasonable doubt that the recovered substances were lawfully obtained and securely handled throughout the process. The court found that discrepancies in testimonies and the absence of crucial witnesses rendered the prosecution's case doubtful. As a result, the court set aside the conviction, acquitting the appellant. This case underlines key legal principles regarding the burden of proof and the standard of evidence required in narcotics-related offenses.... |
| 2017 SLD 2931, 2017 PLD 830 | Writ Petitions Nos.45178 of 2017, 40218 of 2016, 5 , decided on 10.08.2017 | In the case of Pakistan College of Law vs. University of Punjab, the Lahore High Court addressed the eligibility criteria for admission into the LL.B programs. The case arose when the petitioner, an affiliated law college, challenged the university's regulation that barred students with a third division from admission. The court analyzed the relevant laws, including the Legal Practitioners and Bar Councils Act, the Pakistan Bar Council Legal Education Rules, and the University of Punjab Admission Regulations. It determined that the university was within its rights to enforce the admission criteria, which aligned with cooperative federalism principles. The court highlighted the importance of educational standards in the legal profession, ensuring that only qualified candidates could pursue legal education. The judgment emphasized that students wishing to enroll must meet established criteria to maintain the quality of legal practitioners in the country. The court ultimately dismissed th... |
| 1996 SLD 262, 1996 PLC 37 | 4(5) of 1995 , decided on 27.06.1995 | This case revolves around a dispute between Amir Nawab, who claimed to be an employee of Habibullah Mines, and the company itself. Mr. Nawab alleged that the company unlawfully closed its operations, which he argued constituted unfair labor practices under the Industrial Relations Ordinance, 1969. However, the National Industrial Relations Commission determined that Mr. Nawab was not a workman as defined by the law, but rather a contractor based on a civil contract for excavation work. The Commission found that the contract affirmed the civil nature of the agreement, negating Mr. Nawab's claims of employee status. Additionally, the elements necessary to invoke the Commission's jurisdiction regarding unfair labor practices were not present, leading to the dismissal of the petition. This case highlights the importance of clearly defining employment relationships and the jurisdictional boundaries of labor commissions. Keywords: Industrial Relations, Employment Law, Labor Disputes, Contrac... |
| 2009 SLD 3398, 2009 PCRLJ 720 | Criminal Miscellaneous No.12745/B of 2008 , decided on 14.01.2009 | In the case of Syed Khurram Gillani vs The State, the Lahore High Court addressed the issue of pre-arrest bail under the Criminal Procedure Code and the Penal Code. The petitioner, Khurram Gillani, was accused of issuing a dishonored cheque worth Rs. 4,00,000 to the complainant. Despite filing multiple bail applications, the court highlighted the petitioner's failure to disclose the dismissal of previous applications. The court underscored the importance of legal ethics and the responsibilities of legal practitioners in upholding court decorum. The decision reflects the court's commitment to maintaining integrity and discouraging frivolous or misleading applications. The ruling serves as a reminder of the legal obligations of parties involved in criminal proceedings, emphasizing the need for transparency and respect for judicial processes.... |
| 2022 SLD 623, 2022 MLD 308 | Second Appeal No.205 of 2019 , decided on 30.04.2021 | In the case of Second Appeal No.205 of 2019, the Sindh High Court addressed the rejection of a plaint concerning property rights. The appellant, the owner of Plot No.D-78, challenged the construction on the adjacent Plot No.D-77, arguing it violated building regulations. The Trial Court's dismissal was based on a misinterpretation of the plaintiff's locus standi, leading to the High Court's intervention. The decision underscored the importance of protecting property rights under the Specific Relief Act, allowing the appellant's appeal and remanding the case for further proceedings. This case highlights critical aspects of property law, the Specific Relief Act, and procedural issues in civil litigation, making it a significant reference for similar cases in the future.... |
| 2014 SLD 2295, (2014) 367 ITR 132 | Referred Case No. 13 of 2000 , decided on 12.06.2014 | In the landmark case of Commissioner of INCOME TAX v. Coromandel Fertilizers Ltd., the Supreme Court addressed critical issues surrounding the classification of business expenditures under the Income-tax Act. This judgment is significant for tax professionals and businesses alike as it clarifies the legal interpretations of revenue versus capital expenditure. The court's decision hinged on the nature of the expenses related to employee perquisites and business premises improvements. By analyzing various precedents, including CIT v. Coramandel Fertilizers Ltd. and CIT v. Madras Auto Service (P.) Ltd., the Supreme Court established a framework for determining when expenditures can be classified as capital. This ruling is particularly relevant for businesses operating in leased premises, as it underscores the importance of understanding how different types of expenditures can impact tax liabilities. Tax practitioners should pay close attention to this decision, as it provides essential gu... |
| 1999 SLD 461, 1999 SCMR 2246 | Civil Petition for Leave to Appeal No. 1860 of 199 , decided on 05.01.1999 | In the case of Pervaiz Nazir Bhutta vs. Secretary, Local Government and Rural Development Department, the Supreme Court of Pakistan addressed issues concerning the transfer of a civil servant and the discretion of the Punjab Service Tribunal to grant interim relief. The petitioner, Pervaiz Nazir Bhutta, contested his transfer on grounds of political influence, claiming the order was void. After his appeal was dismissed by the Tribunal, he sought leave to appeal from the Supreme Court. The Court upheld the Tribunal's decision, stating that it had appropriately exercised its discretion and found no grounds for interference. This case highlights the complexities of employment law within government agencies and the role of the courts in overseeing administrative decisions. Key legal principles from the Punjab Service Tribunals Act and the Constitution of Pakistan were referenced, illustrating the legal frameworks surrounding civil service transfers and the rights of public servants. The ou... |
| 1987 SLD 49, 1987 PTD 386, (1987) 56 TAX 22 | I.T.C. No.11 of 1978 , decided on 27.10.1986 | This case revolves around the interpretation of penalty imposition under the Income Tax Act, 1922, particularly focusing on sections 46(i) and 66(2). The assessee, a company, had failed to pay income tax, leading to a penalty imposed by the Income-tax Officer. However, prior to the penalty, an appeal was filed which was pending at the Tribunal. The Tribunal later set aside the assessment that triggered the penalty, leading to a legal question of whether the penalty could stand when the assessment was nullified. The Sindh High Court upheld the Tribunal's decision, highlighting that penalties imposed during an ongoing appeal should merge with the final appellate decision, reinforcing principles of fairness and due process in tax law. The case underscores the importance of timely tax compliance and the legal ramifications of appeals in tax assessments. Keywords such as 'income tax', 'penalty', 'appeal', 'Tribunal', and 'Sindh High Court' are essential for understanding the legal framework... |
| 1985 SLD 581, 1985 SCMR 783 | Criminal Appeal No.126 of 1978 , decided on 04.02.1985 | In the case of Criminal Appeal No.126 of 1978, the Supreme Court of Pakistan deliberated on the conviction of Zulfiqar for the murder of Muhammad Yaqoob. The incident occurred on Eid-ul-Azha in 1972, with the deceased being ambushed after leaving a mosque. Multiple eyewitnesses testified, with five being closely connected to the deceased, affirming the prosecution's narrative. The court examined the validity of the dying declaration and the FIR, ultimately finding that the evidence substantiated the conviction. Notably, the court recognized that the appellant, at the age of 19, acted under the influence of perceived revenge for a prior grievance. The decision emphasized the importance of thorough evidence evaluation in murder cases, particularly when considering witness credibility and the implications of discrepancies. The court's ruling serves as a critical reference for similar cases involving eyewitness testimony and the influence of familial ties in criminal proceedings. This case... |
| 2007 SLD 1939, 2007 PLC 481 | Appeal No.78(L)(C.E.) of 2004 , decided on 25.10.2004 | In the case of Rafi-ud-Din vs. Managing Director, Sui Northern Gas Pipelines Limited, the Federal Service Tribunal reviewed an appeal regarding the dismissal of Rafi-ud-Din from his position as a Driver. The dismissal was based on procedural grounds, including failure to undergo necessary laboratory tests after being charged. The appeal was filed significantly after the dismissal, leading the Tribunal to conclude that the appeal was time-barred. The ruling emphasizes the importance of timely legal action and adherence to the correct judicial forums in employment disputes. The case highlights critical aspects of the Service Tribunals Act and the Government Servants (Efficiency and Discipline) Rules, focusing on the procedural fairness in disciplinary actions against government employees. Legal representatives emphasized the procedural adherence by the employer, while the appellant faced challenges due to his delayed response. This case serves as a precedent in administrative law regardi... |
| 1980 SLD 672, (1980) 121 ITR 147 | IT REF. No. 200 OF 1970 , decided on 02.03.1979 | In the landmark case between the Commissioner of Income Tax and Hansa Agencies, the Bombay High Court addressed the procedural aspects of filing appeals under the Income-tax Act, 1961. The case revolved around the maintainability of composite appeals against both an assessment order and a refusal to renew registration. The court determined that the intertwined nature of the issues warranted a single appeal, thereby allowing for an efficient resolution of the tax matters. The decision highlighted the legislative intent behind the Income-tax Act in facilitating taxpayer rights and ensuring just outcomes in tax disputes. This case is crucial for tax practitioners and advocates, as it clarifies the procedural latitude available in filing appeals, ensuring that taxpayers can adequately challenge decisions impacting their tax liabilities. The ruling signifies a progressive step towards enhancing taxpayer rights and streamlining tax litigation processes, which can significantly impact future ... |
| 1983 SLD 385, 1983 SCMR 602 | Criminal Petition for Special Leave to Appeal No. , decided on 14.06.1976 | The case revolves around a violent incident that occurred on December 26, 1970, concerning a dispute over the possession of Plot No. 310 C in Ghulam Muhammad Abad, Lyallpur. The petitioner, Munir Ahmad, claimed that fatal injuries were inflicted on members of his party by the respondents, who were accused of murder and attempted murder. The trial court convicted four of the accused but the Lahore High Court acquitted them, leading to this appeal. The Supreme Court upheld the High Court's judgment, emphasizing the rightful self-defense exercised by the respondents amidst an unlawful attack by the petitioner's party. The case highlights significant legal principles concerning self-defense, the burden of proof in criminal cases, and the importance of credible evidence. The court found that the defense's argument was substantiated by the injuries sustained by the respondents and the circumstances surrounding the incident, ultimately concluding that the decision to acquit was justified. The... |
| 2006 SLD 265, 2006 PTD 1705 | Complaint No.911 of 2003 , decided on 28.02.2004 | This case involves a complaint filed by Messrs ARAFATEX INDUSTRIES (PVT.) LTD. against the Secretary of the Revenue Division regarding the withholding of a sales tax refund amounting to Rs.1,973,281. The Federal Tax Ombudsman scrutinized the actions of the Deputy Collector and found that the basis for rejecting the refund claim was flawed. It was highlighted that the complainant had provided all necessary documentation and had made payments via cross cheques, yet their requests for evidence against them were denied. The Ombudsman underscored the importance of transparency and fair administration, ruling that the complainant should have access to evidence that could affect their case. The decision reinforces the principles of accountability and due process in tax administration, ensuring that taxpayers are treated fairly under the law. This case is significant for businesses seeking refunds under the Sales Tax Act, emphasizing the need for proper documentation and the right to challenge... |
| 1969 SLD 145, 1969 SCMR 311 | Petition for Special Leave to Appeal No. 75 of 196 , decided on 11.04.1969 | This case revolves around a petition for special leave to appeal concerning a bail application that was dismissed by the High Court. The Supreme Court of Pakistan ruled on the petitioner's request for bail in the context of serious charges under sections of the Pakistan Penal Code. The decision emphasized procedural rules regarding timely submissions and the necessity of justifying delays in legal processes. Key issues included the credibility of the reasons for delay and the responsibility of the petitioner to provide detailed explanations. The ruling serves as a reminder of the stringent adherence to timelines in legal proceedings. It underscores the importance of diligent legal representation and the impact of procedural lapses on the outcome of serious criminal cases.... |
| 2018 SLD 2525, 2018 PTD 2475 | K-1072 of 2016 , decided on 14.04.2018 | This case revolves around the Customs Appellate Tribunal's decision regarding the mis-declaration of goods by the appellant, MESSRS SPATCOS, KARACHI. The Tribunal found that the show-cause notice issued to the appellant was based on irrelevant sections of the law, which rendered it legally ineffective. The case involved the Customs Act, 1969, particularly sections on mis-declaration and valuation rulings. The Tribunal ruled that when the duty rates for the declared and assessed goods are the same, a charge of mis-declaration cannot stand. The Tribunal's decision reinforces the importance of precise legal documentation and adherence to established customs regulations, particularly regarding valuation and declaration. This case serves as a significant reference for future customs disputes involving mis-declaration and valuation issues, emphasizing the necessity for customs authorities to follow due process and uphold principles of natural justice. The Tribunal's ruling is pivotal for imp... |
| 2006 SLD 2287 = 2006 CLC 1612 | C.M.A. No.8246 of 2005 , decided on 02.06.2006 | In the case of KASHIF ANWAR vs. AGHA KHAN UNIVERSITY, the Sindh High Court addressed a significant issue regarding students' rights and procedural fairness in disciplinary actions. The plaintiff was expelled from Agha Khan University following serious allegations related to drug use during a student party. Despite the gravity of the charges, the court found that the university failed to provide the plaintiff with a fair hearing, violating principles of natural justice. The court ruled that the plaintiff should be allowed to continue his education while the case is pending, highlighting the importance of protecting students' rights in academic settings. This case underscores the necessity for educational institutions to adhere to fair procedures when handling disciplinary matters, ensuring that students are given a chance to defend themselves against allegations that could impact their future careers. Keywords like 'student rights', 'disciplinary action', 'natural justice', and 'educati... |
| 2014 SLD 965, 2014 YLR 2223 | Criminal Appeal No. 261-M of 2013 , decided on 18.04.2014 | In the case of Criminal Appeal No. 261-M of 2013, the Peshawar High Court reviewed the conviction of Darwesh and Afzal Khan under the Anti Terrorism Act for the kidnapping of Hasnain for ransom. The court found significant flaws in the prosecution's case, including the absence of the complainant and the alleged abductee during the trial, which undermined the credibility of the evidence. Furthermore, the court scrutinized the judicial confessions made by the accused, ruling that they could not be the sole basis for conviction without corroborating evidence. The decision underscored the importance of the benefit of doubt in criminal proceedings, ultimately leading to the acquittal of the accused. This case highlights the critical aspects of evidence presentation and the necessity for reliable testimonies in securing a conviction in criminal law. Keywords: criminal appeal, acquittal, judicial confession, prosecution evidence, Peshawar High Court, Anti Terrorism Act.... |
| 2017 SLD 1369 = 2017 SCMR 1797 | Criminal Appeal No. 60-L of 2009 , decided on 09.05.2017 | In the case of Allah Wasaya and Shaukat Ali v. The State, the Supreme Court of Pakistan addressed serious charges of murder and attempted murder under the Penal Code. The court highlighted the importance of timely reporting of the incident and the corroborating evidence from eyewitnesses and medical reports. The prosecution successfully established the guilt of the appellants beyond a reasonable doubt, leading to their convictions. However, the court took into account the mitigating circumstances surrounding Allah Wasaya's case, particularly the lack of direct motive, which resulted in a modification of his sentence. This case underscores the complexities of criminal law and the judicial system's role in ensuring justice while considering individual circumstances.... |
| 2014 SLD 1567 = 2014 SCMR 1667 | Constitutional Petition No.65 of 2014 , decided on 15.08.2014 | In this landmark case, the Supreme Court of Pakistan addressed a constitutional petition concerning the political unrest caused by protest marches from various political parties. The petitioner, Mr. Kamran Murtaza, argued that the protests were destabilizing the democratic framework of the country and leading to significant violations of citizens' fundamental rights. The Court recognized the potential for unconstitutional measures arising from the political impasse and asserted its role in safeguarding the Constitution. The ruling emphasized that all state actions must comply with constitutional provisions, particularly in times of political agitation. This case highlights the balance between maintaining public order and upholding democratic principles, underscoring the judiciary's commitment to protecting fundamental rights amidst political turmoil. Keywords: Supreme Court, constitutional petition, political unrest, fundamental rights, democratic process, Pakistan.... |