Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2003 SLD 2442, 2003 CLC 171 | Revision Application No. 196 of 1993 , decided on 04.02.2002 | In the case of Muhammad Saleem vs. Abdul Majeed, the Sindh High Court addressed a revision application concerning concurrent findings of fact by lower courts in civil matters. The applicant sought to challenge the decisions made by the 1st Additional District Judge (Central), Karachi, which had upheld the dismissal of his suit for permanent injunction against the respondent. The High Court reiterated the limited scope of its revisional jurisdiction under Section 115 of the Civil Procedure Code, stating that it cannot substitute its own view in place of the concurrent findings of lower courts unless a jurisdictional error is established. The High Court found that both the trial and appellate courts had correctly assessed the evidence, leading to the dismissal of the applicant's claims. This case highlights the importance of substantive evidence in civil proceedings and the boundaries of the High Court's powers in reviewing lower court decisions. Key legal principles from previous cases ... |
| 2014 SLD 310 = 2014 PLC 1173 | Writ Petition No. 827 of 2013 , decided on 30.04.2014 | In the case of Writ Petition No. 827 of 2013, the Lahore High Court addressed the maintainability of a constitutional petition regarding the appointment of an Assistant Professor in Cardiology. The petitioner, Dr. Munir Ahmad Rashid, challenged the appointment of respondent No.5, claiming that he met the eligibility criteria while the respondent did not. The court ruled that the appointment was valid as it fell within the authority of the Selection Committee, which evaluated candidates based on qualifications. The court emphasized that disputes over qualifications require evidence, which cannot be assessed under Article 199 of the Constitution. The ruling highlights the importance of adhering to the selection process and the role of public service commissions in ensuring fair appointments. This case underscores the legal principles governing public service appointments in Pakistan, focusing on procedural integrity and the rights of candidates. Keywords include 'Lahore High Court', 'con... |
| 2021 SLD 2226, 2021 PLJ 202 | Crl. A. No. 630 of 2019 , decided on 28.10.2020 | The Supreme Court of Pakistan ruled in favor of the appellant in Crl. A. No. 630 of 2019, where the appellant was initially convicted under the Control of Narcotics Substances Act, 1997. The case centered around the failure of the prosecution to establish the safe transmission of cannabis, leading to the acquittal of the appellant. The judgment emphasized the significance of proper evidence and procedural adherence in narcotics cases, marking a critical precedent in drug law jurisprudence. This case serves as a reminder of the legal standards required for the prosecution in narcotics offenses, reinforcing the principle that the burden of proof lies with the state. The judgment also reflects ongoing issues within the legal framework surrounding drug-related offenses in Pakistan, where the integrity of evidence plays a pivotal role in determining the outcomes of such cases. The decision was made on 28th October 2020, underscoring the need for rigorous legal representation and the importa... |
| 1991 SLD 1273, (1991) 187 ITR 560 | In this case, the Bombay High Court addressed the issue of whether a claim for gratuity liability could be allowed when the assessee did not possess an approved gratuity fund. The Tribunal had initially permitted the claim, but the Revenue contested this decision based on established Supreme Court precedents. The judges ruled that the absence of an approved fund meant the claim could not be justified, emphasizing the necessity of compliance with the Income-tax Act. This ruling highlights crucial aspects of tax law regarding business disallowances and the importance of adhering to legislative requirements for gratuity claims, making it a significant case for tax practitioners and businesses alike.... | |
| 2017 SLD 487 = 2017 CLD 184 | Civil Revision Petition No. 387-B of 2012 , decided on 07.04.2016 | In this case, MST. SARDARA challenged the Banking Court's decision regarding the ownership of certain properties fraudulently transferred by Muhammad Hassan using a fake power of attorney. The properties were mortgaged to Zarai Taraqiati Bank due to a loan for a tube well, which was not repaid, leading to the bank obtaining a decree against the petitioner. The Peshawar High Court ruled that the Banking Court's decree was final and could not be contested in civil court, emphasizing the importance of the Financial Institutions (Recovery of Finances) Ordinance, 2001. This case highlights the complexities of property rights and the enforcement of financial orders in Pakistan's legal framework.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around a significant legal matter adjudicated by the Sindh High Court, which has historically been a pivotal institution in the judicial landscape. The proceedings focused on key legal principles that resonate with current trends in jurisprudence, including the necessity for fairness, justice, and transparency in legal processes. The court's decision reflects a commitment to upholding the rule of law, which is essential for maintaining public trust in the legal system. As societal norms evolve, the judiciary continues to play a crucial role in interpreting laws, ensuring that justice is not only done but seen to be done. This case serves as a reminder of the importance of legal advocacy and the role of legal professionals in navigating complex legal issues. Keywords: legal principles, fairness, justice, transparency, rule of law.... |
| 1976 SLD 1076, 1976 PLC 181 | Petition No. 222 of 1974 , decided on 05.12.1975 | In the case of Messrs Rashid Textile Mills vs. Rafiq M. Wali and 2 Others, the Sindh High Court addressed the legality of the termination of the first respondent's employment during his probationary period. The court examined the provisions of the Industrial Relations Ordinance, 1969, and the Standing Orders Ordinance, 1968, particularly focusing on whether the respondent was entitled to notice before termination. The petitioner, a public limited company, argued that the first respondent's services were terminated due to unsatisfactory performance during probation. The court ultimately ruled in favor of the petitioner, concluding that the termination was valid and did not violate any legal provisions. The case highlights the significance of understanding employment laws concerning probationary periods and the rights of employers to terminate employment without notice under specific conditions. Key terms include 'termination of service', 'probationary period', 'employment law', and 'jur... |
| 2018 SLD 696, 2018 SCMR 756 | Cr.Misc. Application No. 1379 of 2017 in Cr. P. No , decided on 20.01.2018 | This case revolves around the implications of compromise in criminal law, specifically under section 345 of the Code of Criminal Procedure. The Supreme Court of Pakistan deliberated on the legal ramifications of accepting a compromise reached by the convicted individuals and the legal heirs of the deceased. The petitioners, Mureed Sultan and Nazeer Sultan, were initially sentenced to death for murder under section 302(b) of the Penal Code. However, following a compromise with the legal heirs, the Supreme Court accepted their application for release, highlighting the distinction between the effects of a compromise and an acquittal. The court's decision reflects the evolving nature of criminal law in Pakistan and the significant role of forgiveness and reconciliation in the judicial process. The ruling is critical for understanding how legal frameworks accommodate the interests of justice, particularly in cases involving severe penalties like the death sentence.... |
| 1989 SLD 714, 1989 SCMR 703, 1989 SLD 1270 | Civil Petition for Leave to Appeal No.54 of 1983 , decided on 15.11.1988 | This case highlights the complexities surrounding land rights and leases in Pakistan, particularly under the Colonization of Government Lands (Punjab) Act and the Constitution of Pakistan. The Supreme Court's ruling emphasized the importance of lawful possession and the implications of expired leases, as well as the tragic circumstances surrounding the murder of the subsequent allottee. The case serves as a critical reference for understanding land tenure disputes and the legal frameworks governing them in Pakistan, making it essential for legal practitioners and landowners alike to comprehend the nuances of property rights under existing laws.... |
| 2007 SLD 1661, 2007 PTD 250 | Special Sales Tax Reference Application No.81 of 2 , decided on 27.09.2006 | This case revolves around the interpretation of the Sales Tax Act, 1990, and the Sindh Sales Tax Ordinance, 2000, particularly concerning the chargeability of sales tax on services rendered to unregistered persons. The Sindh High Court focused on whether further tax could be levied under the provisions of the Sales Tax Act when services were provided to non-registered persons. The court held that the sales tax applicable on such services was strictly limited to 15%, as per the provisions of the Sindh Sales Tax Ordinance, 2000, which did not allow for the imposition of further tax without explicit legislative backing. This case underscores the importance of clear statutory provisions in tax law and the limitations on the powers of tax authorities in the absence of such provisions. The ruling serves as a significant precedent for similar cases in tax law, emphasizing the necessity for legal clarity and the importance of adhering to established statutory frameworks when imposing tax liabi... |
| 1992 SLD 596, 1992 CLC 219 | Intra-Court Appeal No. 4 of 1990 in Writ Petition , decided on 01.07.1991 | This case revolves around the principles of equality and fair treatment as enshrined in the Constitution of Pakistan. The Lahore High Court examined the actions of the Government concerning the sale of Evacuee Trust properties, asserting that all citizens are entitled to equal protection under the law. The court highlighted the importance of the doctrine of equality before the law, which prohibits arbitrary and discriminatory actions by the state. The judgment reinforced the notion that laws must be applied consistently and fairly, ensuring that no individual is treated preferentially based on wealth, power, or social status. The case serves as a pivotal reference for future legal interpretations of equality and justice in Pakistan, drawing attention to the necessity of upholding constitutional rights in administrative actions. This decision is crucial for advocates and legal practitioners focusing on constitutional law, human rights, and the protection of individual liberties.... |
| 2021 SLD 1501, 2021 YLR 913 | Criminal Appeal No. 230, Criminal Acquittal Appeal , decided on 30.04.2020 | This case revolves around a criminal trial concerning the murder of Abdul Haleem, where the Balochistan High Court reviewed the conviction of Abdul Wahid. The court scrutinized the testimonies of related witnesses, emphasizing that while their evidence cannot be dismissed solely due to their relationship with the victim, the lack of corroboration and inconsistencies raised doubts about their reliability. The prosecution's failure to promptly lodge the FIR and the significant delay allowed for potential manipulation of testimonies further undermined the case. The court highlighted the importance of credible witness accounts and the need for corroborative evidence in criminal proceedings, ultimately ruling in favor of the appellant. The case underscores critical issues in criminal justice, such as the impact of witness credibility and the procedural integrity of evidence collection. Keywords such as 'criminal appeal', 'murder conviction', 'witness credibility', 'FIR delay', and 'evidence... |
| 1995 SLD 1221 = 1995 PLC 386 | Appeals Nos. LHR-260 and 245 of 1987/Pb. , decided on 05.10.1987 | This case revolves around an industrial dispute concerning the dismissal of a bus conductor from Punjab Road Transport Corporation for alleged misconduct related to embezzlement and failure to issue tickets. The Labour Appellate Tribunal found that the dismissal was unjustified due to procedural errors, particularly the lack of a second show-cause notice and failure to properly serve inquiry notices. It highlighted the importance of following established practices in disciplinary actions, especially in transport worker cases, where it is customary to issue a second notice. The tribunal ruled that the respondent was wrongfully denied back benefits and reinstated him in service. This case underscores the significance of procedural fairness in labor disputes and the necessity of adhering to established protocols to ensure justice is served.... |
| 1989 SLD 362, 1989 SCMR 434, 1989 SLD 918 | Criminal Appeal No.39 of 1985 , decided on 01.06.1988 | In the landmark case of Criminal Appeal No.39 of 1985, the Supreme Court of Pakistan addressed critical issues related to evidence evaluation and the standard of proof in criminal law. The appellant, Muhammad Ajmal, was convicted by the Lahore High Court for the murder of Khalid Farooq Wattoo and sentenced to death. However, upon review, the Supreme Court found significant discrepancies in the prosecution's evidence, including contradictions between medical reports and witness testimonies. The court emphasized the necessity for the prosecution to provide clear, unimpeachable evidence to uphold a conviction. As a result, the court acquitted Ajmal, underscoring the principle that an accused is presumed innocent until proven guilty beyond a reasonable doubt. This case highlights the importance of credible evidence in ensuring justice within the legal framework. Keywords: criminal appeal, Supreme Court, evidence evaluation, murder conviction, legal principles.... |
| 1977 SLD 236, 1977 PLD 41 | 18-R of 1976 , decided on 07.10.1976 | The Supreme Court of Pakistan case involving Mehr Khan and Nawab centered around the murder of Bakhtawar. The incident occurred on February 5, 1971, at 7 PM, leading to Bakhtawar's death after being shot by Mehr Khan. The court considered various evidentiary aspects, including a dying declaration and eyewitness accounts. The court noted that the prosecution's evidence, despite the unusual motive attributed, was compelling enough to sustain the conviction. The ruling highlights the legal standards applied in murder cases, especially regarding witness credibility and the interpretation of dying declarations under the Evidence Act. This case serves as a critical reference point for future cases involving similar legal principles and evidentiary standards in Pakistan.... |
| 2007 SLD 1048, 2007 PTD 1458, 2008 PTCL 144 | Special Customs Reference Applications Nos.178, 17 , decided on 01.02.2007 | This case involves the classification of used dump trucks imported in SKD condition for off-highway use under the Customs Act, 1969. The Sindh High Court examined the decisions made by the Customs Tribunal regarding the appropriate PCT Heading for these vehicles, which is critical for determining the applicable duties and taxes. The court concluded that the classification under PCT Heading 8704.1000 was correct, based on past practices and judicial precedents. The decision highlights the importance of adhering to established legal principles and the binding nature of Supreme Court rulings on lower courts. This case serves as a key reference for future classifications of similar vehicles and reinforces the principle that judicial decisions must be consistent and reliable to maintain the rule of law in customs matters.... |
| 2015 SLD 1231, 2015 PLJ 741 | Crl. Appeal Nos. 589 of 2006, 130 of 2009 and 96 o , decided on 23.04.2015 | This case revolves around the interpretation of legal provisions concerning the compounding of offences, particularly in the context of qatl-i-amd under the Pakistan Penal Code. The Supreme Court of Pakistan deliberated on whether a compromise with an heir of the victim, rather than all legal heirs, could impact the sentencing of convicts sentenced to death. The court concluded that a compromise involving only some heirs does not suffice to warrant a reduction in the sentence. This case highlights the stringent requirements for compromising serious offences and reaffirms the necessity of considering the facts and circumstances of each case when determining punishment. The importance of full consensus among all heirs in cases of qatl-i-amd is underscored, as is the court's discretion in sentencing despite any compromises made. The ruling serves as a precedent for future cases involving similar legal questions and reinforces the gravity of premeditated murder, ensuring that justice is se... |
| 2022 SLD 1312, 2022 PLD 73 | Civil Revision No. 229 of 2017 , decided on 31.05.2021 | This case revolves around the blockage of the Computerized National Identity Card (CNIC) of FATIMA by the National Database and Registration Authority (NADRA). The petitioner argued that her CNIC was blocked arbitrarily without any notice, infringing her fundamental rights guaranteed by the Constitution of Pakistan. The court highlighted that the authority failed to provide evidence proving that FATIMA was not a citizen of Pakistan, emphasizing the importance of due process in such cases. The decision underscores the legal principles surrounding citizenship, the right to a fair hearing, and the implications of blocking essential identification documents. This case sets a significant precedent in protecting citizens' rights against arbitrary administrative actions. Keywords include 'National Database and Registration Authority', 'CNIC blockage', 'fundamental rights', 'due process', and 'citizenship'.... |
| 2008 SLD 386, 2008 CLD 522 | J.M. No.3 of 2006 , decided on 15.01.2008 | This case revolves around the winding-up petition filed for Interasia Leasing Company Limited under the provisions of the Companies Ordinance, 1984. The company faced dire financial circumstances due to its long-term association with Bankers Equity Limited, which had been taken over by the State Bank of Pakistan following fraud allegations. The court noted that Interasia Leasing's inability to raise equity and attract fresh funds led to severe liquidity issues. Despite attempts to merge with other companies, the negative equity condition made it impossible. The ruling highlights critical legal principles concerning corporate governance, insolvency, and the regulatory environment for non-banking finance companies in Pakistan. It serves as a crucial reference for understanding the implications of financial mismanagement and the legal recourse available under the Companies Ordinance, 1984, particularly Section 205. The case's outcome stresses the importance of financial stability and comp... |
| 2003 SLD 3248, 2003 PLD 432 | Criminal Appeal No. 1480 and Murder Reference No. , decided on 27.03.2003 | This case revolves around a brutal incident that occurred during a period of heightened sectarian tensions in Jhang, Pakistan. The Lahore High Court dealt with the appeal of several appellants convicted for their roles in a violent attack that resulted in the deaths of four individuals and injuries to nine others. The court's decision was grounded in the comprehensive evaluation of evidence, including eyewitness testimony and medical reports, which substantiated the claim of a sectarian motive behind the attack. The court underscored that the nature of the crime was not merely individual vengeance but rather a communal retribution, a significant aspect of terrorism cases. The judgment not only confirmed the convictions but also provided a detailed analysis of the motivations and the legal implications of the actions of the accused, making it a landmark case in the context of sectarian violence in Pakistan. Keywords such as 'sectarian violence', 'terrorism', 'court decision', and 'legal... |
| 2022 SLD 3010, 2022 YLR 754 | Jail Criminal Appeal No. 1-I of 2021 , decided on 30.04.2021 | The case revolves around the conviction of Muhammad Fazil for the murder of Muhammad Karim, who was robbed and subsequently died from injuries inflicted by the accused. Key evidence included a dying declaration made by the complainant, which was recorded shortly before his death, and corroborated by independent witnesses. The prosecution established a strong link between the accused and the crime through medical evidence and witness testimonies, leading to the dismissal of the appeal and the upholding of the life imprisonment sentence. This case highlights the importance of dying declarations in criminal proceedings and the legal standards for their admissibility. Keywords include 'murder conviction', 'dying declaration', 'criminal appeal', 'evidence in court', and 'legal standards'.... |
| 2023 PLD 46, 2023 SLD 1899 | Writ Petition No. 3573-P of 2022 , decided on 28.09.2022 | This case revolves around the Peshawar High Court's decision regarding the imposition of a maximum demand indicator in electricity bills affecting the petitioners, Cherat Cement Co. Ltd. The petitioners challenged the decision made by the National Electric Power Regulatory Authority that led to this imposition. The court ruled that adequate remedies were available under the Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997, specifically sections 7(g) and 12-A, which provide mechanisms for addressing grievances related to tariff determinations. The court's ruling underscores the importance of exhausting statutory remedies before invoking constitutional jurisdiction, a significant principle in administrative law. The findings of this case contribute to the body of case law interpreting the boundaries of judicial review and the interplay between statutory remedies and constitutional rights in Pakistan.... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case involves significant legal principles under the National Accountability Ordinance, 1999, focusing on the enforcement of accountability measures within the jurisdiction of the Sindh High Court. The decision rendered by the court offers insights into the interpretation of the law, particularly in relation to section 16(a). The ruling underscores the court's commitment to upholding justice and the rule of law, while also addressing the complexities inherent in legal accountability. The case is notable for its implications on legal practices and the accountability mechanisms that govern judicial proceedings. It serves as a critical reference point for future cases involving similar legal questions and highlights the evolving landscape of accountability in the legal system. Keywords: accountability, legal principles, National Accountability Ordinance, Sindh High Court, justice.... |
| 1987 SLD 870, 1987 PLD 297 | Civil Appeals Nos. 145 and 166 to 169 of 1983 , decided on 10.02.1987 | This case involves a significant ruling by the Supreme Court of Pakistan regarding the legality of land allotments and sales conducted under fraudulent pretenses during the period of Martial Law. The core issue was whether the land transactions made by Murad Khan and others, which were based on bogus claims, could be upheld. The court ruled that these transactions were void and emphasized the importance of protecting the rights of bona fide purchasers against fraudulent claims. The decision underscores the principles of property rights and the legal implications of fraud in land allotments. The ruling also highlights the role of the Martial Law Regulations in governing such disputes and the court's commitment to ensuring justice in cases of land fraud. The key takeaway from this case is the reaffirmation of the status of evacuee property and the legal protections afforded to rightful claimants against fraudulent actions.... |
| Lahore High Court | Writ Petition No. 582 of 2011 , decided on 25.03.2011 | In the case of Writ Petition No. 582 of 2011, Mst. Ruqiya Begum petitioned against the Superintendent District Jail, Jhelum, to prevent the transfer of her husband and four sons, who were sentenced to life imprisonment, to another jail while their appeal was pending. The Lahore High Court ruled that according to the Pakistan Prisons Rules, prisoners who have been sentenced to more than ten years are to be moved to a Central Jail. The court found that the transfer would not inconvenience the petitioner, as the Central Jail provided better facilities and was not far from the District Jail. The petition was dismissed on these grounds, emphasizing the enforceability of the prison rules and the policy regarding long-term inmates. This case highlights the balance between the rights of prisoners and the administrative requirements of the prison system.... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case explores the critical issues surrounding corruption as delineated in the National Accountability Ordinance, 1999. The Sindh High Court's ruling reinforces the legal framework aimed at combating corruption in public service. The court's analysis of Section 16(a) provides a comprehensive understanding of how allegations of corrupt practices are adjudicated. This decision is significant in shaping future legal interpretations and enforcement of accountability laws. Keywords such as 'corruption law', 'accountability', and 'judicial integrity' are essential for understanding the broader implications of this case. The case highlights the judiciary's commitment to uphold justice and maintain public trust in legal institutions.... |
| 2007 SLD 1062, (2007) 289 ITR 261 | ... | |
| 2008 SLD 3022, (2008) 300 ITR 216 | TAX APPEAL NOS. 37 TO 41 AND 43 TO 50 OF 2005 , decided on 15.03.2007 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically section 246A regarding appealable orders. The Bombay High Court addressed whether the levy of interest under section 158BFA(1) is appealable. The court concluded that there is no provision for an appeal against such a levy unless it is tied to a challenge against the assessment itself under section 158BC. This case highlights the strict nature of tax law compliance and the limited recourse available to assessees when it comes to challenging interest levies, emphasizing the need for timely filing and accurate reporting of income. Keywords such as 'Income Tax Appeal', 'Bombay High Court', 'Section 246A', and 'Tax Compliance' are relevant for SEO purposes.... |
| 1993 SLD 1815, (1993) 199 ITR 129 | In the case of Sukhlal Ice & Cold Storage Co. v. Income Tax Officer, the Allahabad High Court addressed the validity of notices issued under section 147 and section 148 of the Income-tax Act, 1961. The case revolved around the assessment year 1982-83, where the petitioner was served a notice under section 148, which was later deemed illegal by the Tribunal due to lack of sufficient reasons on record. Subsequently, a second notice was issued under section 147 to correct this issue. The court determined that the initial notice's illegality rendered it void, thus allowing the second notice to stand. This case is significant for tax law practitioners, particularly in understanding the procedural requirements for issuing tax assessment notices and the implications of jurisdictional errors. The decision reinforces the principle that if initial proceedings are declared void, subsequent actions can be deemed valid if they address the defects identified. This ruling is vital for tax compliance ... | |
| 2016 SLD 2909, 2016 PLD 533 | Criminal Revision No. 765 of 2015 , decided on 17.12.2015 | In the case of Criminal Revision No. 765 of 2015, the Lahore High Court addressed the application for the re-examination of a formal witness, Abdul Sattar Constable, under Section 540 of the Criminal Procedure Code. The petitioner contended that the delay in submitting evidence to the Forensic Science Laboratory warranted the need for further examination of the witness. However, the court found that the defense had previously declined the opportunity to cross-examine the witness and ruled that the request to recall the witness was not justified. The court reiterated that Section 540 grants discretion to the trial court to summon witnesses only when necessary for justice. The decision underscores the importance of timely cross-examination during trials and the limitations on recalling witnesses to fill gaps in testimony. This case is significant in emphasizing the judicial principles surrounding witness re-examination, procedural justice, and the integrity of trial processes.... |
| 2006 SLD 1691, 2006 PLC 491 | Appeal No.1108 of 2002 , decided on 27.12.2002 | In the case of Ashfaq Hussain vs. Chief Secretary to Government of Punjab, the Service Tribunal examined the appellant's entitlement to pro forma promotion as an Extra-Assistant Director Agriculture. The appellant, having served as an Agricultural Assistant since 1969 and completed the required three years of service by January 31, 1973, was eligible for promotion. Despite recommendations for promotion, the Departmental Promotion Committee declined his request, citing no junior had been promoted before him. The Tribunal found that the denial of promotion constituted discrimination, as the appellant's eligibility was established and a vacancy existed at the time he became eligible. The ruling emphasized the importance of adhering to established service rules regarding promotions, particularly in cases where vacancies arise. The Tribunal's decision to accept the appeal underscores the necessity for fair treatment in public service promotions, ensuring civil servants receive their rightfu... |
| 1968 SLD 222, (1968) 67 ITR 436 | IT REFERENCE No. 69 OF 1962 , decided on 11.09.1967 | In the landmark case of IT Reference No. 69 of 1962, the Bombay High Court addressed the issue of super-tax exemption under the Income-tax Act, 1961. The case revolved around the interpretation of Notification No. 47 issued by the Governor-General-in-Council, which provided exemptions for investment trusts receiving dividends from companies that had already paid super-tax. The primary question was whether the exemption applied to the gross dividend income or whether it should be reduced by business losses incurred by the assessee. The court determined that the exemption applied to the entire dividend income received by the assessee, without deductions for business losses, thereby reinforcing the principle that expenses incurred for the business as a whole should not be allocated between taxable and non-taxable income. This case is significant for tax practitioners and businesses involved in investment activities, as it clarifies the treatment of dividend income for super-tax purposes. ... |
| 1990 SLD 575, 1990 SCMR 366 | C.P.No. 27-Q and 31-Q of 1989 , decided on 06.06.1989 | This case revolves around the legal principles governing the appointment of Naib-Tehsildars in Balochistan, Pakistan. The Supreme Court addressed the conflict between ad hoc appointees and the appointing authority's decision to advertise for new candidates. The petitioners, who were appointed temporarily, argued that they should not be compelled to re-apply, citing their legal appointment under existing rules. The Court's decision underscores the need for transparency and fairness in public service appointments, particularly in the context of temporary versus permanent employment rights. Keywords such as 'Balochistan Naib-Tehsildari Rules', 'temporary appointment rights', and 'legal appointment processes' are crucial for understanding the implications of this case.... |
| 2007 SLD 2955, 2007 PLD 278 | Suit No. 862 of 2006 , decided on 30.08.2006 | In the case of Suit No. 862 of 2006, the Sindh High Court addressed the complexities surrounding agency agreements, particularly focusing on the nuances of an agency coupled with interest as per Section 202 of the Contract Act (IX of 1872). The plaintiff, Messrs TIME N VISIONS INTERNATIONAL (PVT.) LTD., claimed that their agency relationship with the defendant, DUBAI ISLAMIC BANK PAKISTAN LIMITED, was irrevocable due to substantial investments made in the agency's operations. The court clarified that for an agency to be deemed coupled with interest, there must be a pre-existing interest in the agency's subject matter, which was not established in this case. The ruling emphasized that the agency could be terminated with proper notice, and any disputes regarding the agency's termination should be resolved through arbitration, thereby reinforcing the importance of adhering to contractual terms in agency relationships. This case serves as a pivotal reference for understanding agency law an... |
| 2019 SLD 1165, 2019 PTD 1100 | I.T.A. No. 683/KB of 2018 , decided on 22.11.2018 | In the case of M/S NIT Income Fund vs. The C.I.R., the Appellate Tribunal Inland Revenue addressed the complexities of income tax law concerning dividend distribution and reinvestment. The taxpayer, a mutual fund, contested the tax authority's determination which rejected their claim for exemption based on alleged improper bonus shares issuance. The Tribunal highlighted the importance of correct interpretation of the Income Tax Ordinance, particularly regarding sections related to dividend distribution. It was determined that reinvestment of dividends into new shares, as requested by unit holders, was lawful and consistent with regulatory provisions. The ruling emphasized the need for clarity in tax regulations to avoid misinterpretations that could unfairly burden taxpayers. This decision sets a precedent for mutual funds and their compliance with tax laws, ensuring that legitimate reinvestment strategies are recognized as valid under current legislation.... |
| 2018 SLD 734, 2018 CLD 514 | Suit No. 1604 of 2013 , decided on 30.03.2017 | In the case of Sindh High Court Suit No. 1604 of 2013, the court addressed a dispute concerning copyright ownership and the use of advertising taglines. The plaintiffs, who were manufacturers of home appliances, claimed ownership over taglines used in their marketing, while the defendants, an advertising agency, sought restraining orders against the plaintiffs from using these taglines. The court, presided over by Justice Zulfiqar Ahmad Khan, examined the Copyrights Ordinance, 1962, particularly Section 13, which outlines the ownership of copyright. The ruling established that the plaintiffs did not own the copyright for the materials in question, as the works were created under an agreement that did not transfer ownership of copyright to the plaintiffs. The court's decision reinforced the significance of contractual agreements in determining copyright ownership, emphasizing that without explicit provisions for copyright transfer, ownership remains with the creator. This case highlight... |
| 1978 SLD 230, 1978 SCMR 362 | Criminal Petition for Special Leave to Appeal No. , decided on 08.06.1978 | This case revolves around the bail application of GHULAM, a 75-year-old man accused in a murder case. The Supreme Court of Pakistan examined the details surrounding the case, including the injuries inflicted upon the deceased and the context of the alleged crime. The petitioner contended that he could not have participated in the crime due to his advanced age and poor eyesight. The Court noted that the question of the petitioner's involvement required further investigation, leading to the decision to grant bail. This case emphasizes the judicial system's commitment to ensuring that all aspects, including the physical capabilities of the accused, are taken into account when determining bail and the merits of the case. It also highlights the procedural safeguards in criminal law, ensuring that justice is served while considering the rights of the accused. Keywords such as 'bail in criminal cases', 'Supreme Court decisions', and 'criminal procedure law' are relevant for those researching ... |
| 2011 SLD 2241, 2011 PLD 199 | Bail Application No. 217 of 2011 , decided on 23.02.2011 | The case revolves around the bail application of Wajid, who was implicated in a serious criminal offense involving an alleged murderous assault. The High Court scrutinized the evidence, highlighting the absence of specific accusations against Wajid in the statements provided by prosecution witnesses. The court noted that counter-versions existed regarding the incident, which necessitated further inquiry by the trial court. The decision to grant bail was grounded in the legal provisions of the Criminal Procedure Code, specifically Section 497(2), which allows for bail when further investigation is deemed necessary. This case underscores the principle that an accused is entitled to bail when there is ambiguity in the prosecution's claims, emphasizing the importance of due process in criminal law. The ruling also references precedent cases to reinforce the court's position on granting bail under similar circumstances. Keywords: bail application, Sindh High Court, criminal procedure, furth... |
| 2022 SLD 1035, 2022 SCMR 1006 | Criminal Petition No. 496 along with Jail Petition , decided on 08.03.2022 | In the case of Muhammad Shoaib and Arshad Mehmood vs. The State, the Supreme Court of Pakistan examined the appeal against their conviction under the Control of Narcotics Substances Act, 1997. The case revolved around serious procedural flaws in the prosecution's handling of evidence, particularly the safe custody of narcotics samples. The court highlighted the absence of crucial witnesses and the failure to adequately demonstrate the chain of custody for the evidence presented. As a result, the court determined that the prosecution had not met the burden of proof required to sustain a conviction. This ruling underscores the importance of procedural integrity in criminal cases, particularly in narcotics offenses, where the stakes are high, and the implications of conviction can be severe. The decision reinforces the principle that the prosecution must establish its case beyond a reasonable doubt, and any gaps in evidence can lead to acquittal. This case is a significant reference point... |
| 1987 SLD 109, 1987 CLC 2366, (1987) 56 TAX 120 | Civil Miscellaneous Appeal No. 1178 of 198 , decided on 11.06.1987 | In the landmark case of Sindh High Court Civil Miscellaneous Appeal No. 1178 of 198, the court examined the intricate balance between constitutional provisions and the Income Tax Ordinance, 1979, particularly focusing on Articles 199(4-A) and 199(4-B) of the Constitution of Pakistan, 1973. The petitioners, Messrs Siddique Trust, challenged the notices issued by the Income Tax Officer under sections 56 and 61 of the Income Tax Ordinance, asserting their non-liability for assessment as a Trust. The case underscored the principle that an act of the court should not adversely affect any party involved, encapsulated in the maxim 'Actus Curiae Neminem Gravabit'. However, the court clarified that while it has the power to grant interim relief, it cannot contravene the explicit provisions of the law, which do not allow for the extension of stay orders beyond six months. The decision is pivotal in understanding the limitations of judicial powers in the context of tax law and constitutional mand... |
| 2018 SLD 1500, 2018 PTD 1199 | I.T.A. No. 514/KB of 2012 , decided on 26.09.2016 | This case revolves around the interpretation of the Workers Welfare Fund Ordinance and its application to the declared income versus amended income of the industrial establishment. The Appellate Tribunal Inland Revenue examined the arguments presented by both the department and the taxpayer regarding the proper calculation of the Workers Welfare Fund. The Tribunal concluded that the law mandates the fund to be based on declared income, thereby dismissing the department's appeal. This decision is significant as it clarifies the obligations of industrial establishments concerning the Workers Welfare Fund, ensuring that funds are assessed fairly based on the actual declared income rather than any amendments made post-filing. Such clarity is crucial for compliance and understanding of tax obligations by businesses. The ruling serves as a precedent for similar cases in the future, emphasizing adherence to the law as it stands. Keywords: Workers Welfare Fund, Income Tax Ordinance, taxation, ... |
| 2016 SLD 2028, 2016 PLJ 156 | Ex.A. No. 10-B of 2015 , decided on 03.09.2015 | In the case Ex.A. No. 10-B of 2015, the Lahore High Court addressed the objections raised by the judgment debtor, Manzoor Textile Mills, against the forced sale value determined for its mortgaged property by NIB Bank Limited. The court found that the objections lacked a valid basis, as the court auctions are considered distressed sales where the property is often sold below market value. The ruling stated that the reserve price set for the auction must reflect a fair estimate of the property's value, and emphasized the importance of evaluations by approved evaluators. The judgment highlighted the courts' role in maintaining a balance between the interests of the debtor and the decree holder. It was concluded that the objections were intended to delay the auction process rather than address legitimate concerns, and the application was dismissed accordingly. This case reinforces the legal principles surrounding court auctions, reserve prices, and the evaluation of mortgaged properties, m... |
| 2012 SLD 1600, 2012 SCMR 1691 | Criminal Petitions for Leave to Appeal Nos.11-K an , decided on 03.05.2012 | In the case of Criminal Petitions for Leave to Appeal Nos.11-K and 15-K of 2012, the Supreme Court of Pakistan addressed the issue of bail in light of the allegations against bank officials involved in sanctioning auto loans under fictitious names. The Court emphasized the principle of further inquiry, noting that the absence of direct evidence against the accused warranted the granting of bail. The High Court's decision was affirmed as it was found reasonable given the circumstances and the procedural history of the case. This case highlights the delicate balance between the presumption of innocence and the seriousness of financial fraud, particularly in the banking sector. The ruling serves as a precedent for future cases involving similar allegations and the considerations for bail applications in criminal proceedings.... |
| 2018 SLD 1208 | STA No. 41/PB/2018 , decided on 04.04.2018 | The case revolves around an appeal filed by M/S. NAZEER & SONS against an assessment order issued by the Deputy Commissioner Inland Revenue regarding sales tax demands. The core issue was the legality of the DCIR's jurisdiction to issue such orders, which was challenged based on earlier judgments by the Lahore High Court that invalidated similar delegations of power by the FBR. The Tribunal found that the DCIR acted outside his jurisdiction, leading to the acceptance of the appeal. This case is significant as it highlights the boundaries of authority within the Inland Revenue framework and emphasizes the importance of adhering to legal delegations of power. Key trending keywords include 'Sales Tax Act', 'jurisdiction', 'Inland Revenue', and 'legal authority'.... |
| 1989 SLD 59, 1989 PTD 460, (1989) 60 TAX 17 | I.T.A. No.3874/LB of 1984-85 , decided on 10.01.1989 | In the case of I.T.A. No.3874/LB of 1984-85 decided on January 10, 1989, by the Income Tax Appellate Tribunal, the core issue was whether the sale of agricultural land by the assessee constituted an adventure in the nature of trade, making the profits taxable as revenue receipts. The tribunal emphasized the necessity of understanding the dominant intentions behind the purchase and sale of the property. The evidence indicated that the land had been used solely for agricultural purposes for many years and the transaction was isolated, not indicative of a trading activity. The tribunal referenced various precedents, establishing that a solitary transaction does not equate to trade. The implications of agricultural land sales, the intention behind land purchases, and the nature of isolated transactions were crucial in this decision. Keywords: Income Tax Ordinance, agricultural land, adventure in nature of trade, capital gains, revenue receipts, taxability, solitary transaction, dominant in... |
| 2004 SLD 690, 2004 CLD 1472 | Suit No.7 of 2001 , decided on 10.06.2004 | This case revolves around the enforcement of a guarantee provided by Defendant No. 4 in favor of the National Bank of Pakistan. The court analyzed whether the guarantee was still valid following the issuance of a new loan agreement. The plaintiff argued that the guarantee was continuing, thus making Defendant No. 4 liable for the amount due. However, the court found that the original guarantee was tied to a specific agreement that had not been adequately referenced in the suit. The ruling highlights the necessity for clear documentation in banking and finance cases to establish liability under guarantees. Keywords such as 'banking law', 'loan recovery', and 'guarantee enforcement' are central to understanding the legal implications of this case, making it relevant to current discussions in financial law.... |
| 2020 SLD 365, 2020 PLD 116 | Constitutional Petition No. 1702 of 2007 , decided on 17.06.2019 | The case revolves around the constitutional petition filed by the Federal Government against the sale of land belonging to Pakistan Fertilizer Company Ltd. The Sindh High Court dealt with issues regarding the enforcement of lease conditions and the jurisdiction of the High Court when acting under special laws. The verdict emphasized that the Federal Government's inaction to contest previous decisions regarding the sale invalidated its claim. The court's ruling highlights important precedents regarding the rights of lessors, the validity of sales conducted in liquidation proceedings, and the interpretation of constitutional jurisdiction, making it a significant case in the context of property law and administrative actions in Pakistan. Key terms include lease enforcement, constitutional jurisdiction, and liquidation proceedings.... |
| 2004 SLD 1137, 2004 SCMR 1270 | Civil Petition No.488 P of 2003 , decided on 04.05.2004 | In this case, Abdul Yameen Khan appealed against the dismissal of his pre-emption suit by the Peshawar High Court. The Supreme Court examined the legal principles surrounding pre-emption and the Transfer of Property Act. The core issue was whether the subsequent sale of property to Ashraf Ali Khan, which occurred before the filing of the pre-emption suit, could be challenged by the pre-emptor. The court concluded that it could not, as the principle of lis pendens does not apply to transactions made before the initiation of legal proceedings. This case underscores the importance of timely legal action in property disputes and the implications of the pre-emption law. The ruling reinforces the legal boundaries within which property sales can occur in relation to pending litigation, providing clarity for future cases involving pre-emption.... |
| 1951 SLD 113 = (1951) 19 ITR 349 | This case revolves around the assessment of excess profits tax under the Excess Profits-Tax Act, 1940. The primary issue was whether the assessee's business had ceased operations after March 31, 1944, which would affect the computation of standard profits. The court found that the business had indeed been discontinued, as there were no transactions or employees remaining after the specified date. The decision underscored the importance of continuous business operations for tax assessments, highlighting that sporadic activity or collection of dues does not equate to active business operations. This ruling is significant for tax law practitioners and businesses navigating the complexities of tax assessments, particularly in understanding what constitutes the cessation of business activities. The case reflects on legal precedents that emphasize the nature of business continuity and the implications for tax liabilities.... | |
| 2019 SLD 2965, 2019 PTD 2228, (2020) 121 TAX 133 | S.T.R. No. 11-P of 2019 , decided on 25.07.2019 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, specifically regarding the powers of the Appellate Tribunal in granting interim relief to taxpayers. The Peshawar High Court addressed critical legal questions concerning the jurisdiction of the Appellate Tribunal and the procedural requirements mandated by the Income Tax Ordinance, 2001. The court underscored the importance of timely adjudication of tax appeals and the necessity for maintaining the integrity of tax collection processes. The judgment serves as a landmark ruling that clarifies the limitations on the Appellate Tribunal's authority to extend stays on tax payments and highlights the importance of providing due process to all parties involved, particularly the tax authorities. By reinforcing the statutory framework governing tax disputes, this decision aims to foster compliance and ensure equitable treatment of taxpayers. The ruling is expected to guide future cases involving similar is... |
| 2024 SLD 4297, 2024 PLC 352 | Writ Petition No.81113 of 2021 , decided on 13.05.2022 | In the case of Writ Petition No.81113 of 2021, Dr. Mehmood Ayaz challenged the legality of the notification issued by the Government of Punjab appointing another individual as Administrator of PHOTA. The Lahore High Court ruled that the process of appointment was flawed as the Chief Minister failed to provide adequate justification for not appointing the top candidate from the merit list. The court underscored the importance of adhering to merit-based appointments in public service roles, reinforcing the principles of fairness and legality in administrative decisions. This case highlights the critical need for transparency in governmental appointments and the judiciary's role in upholding constitutional rights against arbitrary actions by executive authorities. The ruling serves as a precedent for ensuring that meritocracy is maintained in public sector appointments, thereby promoting justice and accountability within the administrative framework.... |
| 1999 SLD 1192, 1999 PLD 446 | Writ Petition No. 2233 of 1999 , decided on 27.07.1999 | This case revolves around the election of the President of the Bar Association of Minchanabad, where the petitioner, MUHAMMAD SALEEM CHOTIA, was elected following a draw of lots. The election was challenged by the respondent ZAFAR IQBAL OWASI through an appeal to the Pakistan Bar Council's Appeal Committee. However, the Chairman of the Appeal Committee acted alone, suspending the election result, which led to the challenge in the Lahore High Court. The court ruled that the Chairman's actions were not in accordance with the Pakistan Bar Council Appeal Rules, which require a committee of multiple members to make such decisions. This case underscores the significance of adhering to procedural norms in legal and electoral processes, thereby ensuring fairness and justice. It serves as a critical reminder that when a specific procedure is prescribed by law, it must be followed strictly, and actions taken outside of that framework are deemed invalid. Keywords associated with this case include... |
| 2002 SLD 2952 = (2002) 258 ITR 542 | This case revolves around the exemption of compulsory deposits under the Compulsory Deposit Scheme from wealth-tax. The Gujarat High Court examined whether the amount paid as compulsory deposit is exempt from wealth-tax under the Wealth-tax Act, 1957. The Tribunal had previously ruled in favor of the assessee, leading to this reference. The court highlighted the significance of section 7A introduced by the Finance Act, 1980, which deems compulsory deposits as banking deposits, thereby qualifying them for exemption. The court's decision reinforces the legislative intent to treat these deposits as assets not subject to wealth-tax. This ruling is crucial for taxpayers and legal practitioners dealing with wealth taxation, as it clarifies the status of compulsory deposits and their treatment under tax laws.... | |
| 1981 SLD 1711, (1981) 129 ITR 495 | Misc. Petition No. 735 of 1973 | In the case of Gordhandas Desai Pvt. Ltd. v. V B Kulkarni, Income Tax Officer, the Bombay High Court addressed the procedural rights of taxpayers under the Income-tax Act, 1961. The petitioner sought rectification of assessments for the years 1958-59 and 1959-60, arguing that certain additions to their taxable income were unjustified. Despite multiple attempts to resolve the issue with the Income Tax Officer (ITO), no final order was issued due to frequent transfers of ITOs. The petitioner escalated the matter to the Commissioner, who ultimately denied the rectification request without directing the ITO to make a determination. This led to a writ petition where the court found that the ITO must evaluate the rectification application independently. The ruling reinforced the principle that tax officials must operate within their designated authority and highlighted the taxpayer's right to have their applications fairly considered. This case is significant for its implications on taxpayer... |
| 1979 SLD 881 = (1979) 117 ITR 894 | O.P. No. 5119 OF 1974 AND IT REFERENCE No. 84 OF 1 , decided on 23.09.1976 | The case of Jose T. Mooken v. Commissioner of Income Tax revolves around the interpretation of tax obligations following a change in business structure from a sole proprietorship to a partnership. The Kerala High Court examined the provisions of the Income-tax Act, 1961, specifically sections 4 and 147, to decide on the assessability of interest received on tax refunds. The court found that while the partnership deed allowed for refunds to be shared among partners, it did not include interest on those refunds, establishing that the interest remained assessable in the hands of the deceased individual. This ruling highlights important considerations regarding tax liabilities and the handling of refunds versus interest, which are critical for tax practitioners and businesses navigating similar situations. Keywords include 'Income-tax Act', 'assessable income', 'tax refunds', 'partnership structure', and 'tax obligations'.... |
| 2020 SLD 1120, 2020 PCRLJ 848 | Criminal Miscellaneous Application No. 98 of 2018 , decided on 22.05.2019 | This case revolves around the legal complexities of superdari possession and ownership rights concerning a vehicle. The applicant, who claimed to have purchased the vehicle from a person possessing it under superdari, faced legal challenges from the Bank, the rightful owner. The court underscored the principle that possession under superdari does not equate to ownership, emphasizing the importance of adhering to legal protocols surrounding such transactions. The decision to dismiss the application reinforces the need for clarity in legal titles and the implications of superdari possession in criminal proceedings. This ruling is significant for stakeholders in vehicle ownership disputes, highlighting the intersection of criminal and civil law. Keywords such as 'superdari', 'vehicle ownership', 'legal possession', and 'Sindh High Court' are vital for understanding the legal landscape in similar cases.... |
| 1982 SLD 869, 1982 PLD 664 | Civil Original No. 80 of 1981 , decided on 04.04.1982 | In this landmark case, Taj Woolen Mills Limited sought to amend its Memorandum of Association to include additional clauses pertaining to new business activities. The Lahore High Court ruled against the company, emphasizing the necessity of adhering to the Companies Act, particularly regarding the proper procedure for passing special resolutions. The court highlighted that the lack of a proper notice and the failure to circulate the proposed resolution for a minimum of 21 days rendered the amendment invalid. This case underscores the importance of compliance with corporate governance standards and the legal framework surrounding company operations. Keywords: Companies Act, Memorandum of Association, special resolution, corporate governance, legal compliance.... |
| 1987 SLD 279 = 1987 SCMR 263 | Civil Petition for Special Leave to Appeal No. 215 , decided on 12.11.1986 | In the case of Muhammad Afzal Khan vs. Settlement and Rehabilitation Commissioner, the Supreme Court of Pakistan dealt with the issue of the validity of an auction of evacuee properties. The petitioner challenged the legality of a second auction conducted without the proper cancellation of the first auction. The court examined whether the first auction had been canceled and found that the records did not support the petitioner's claims. The Supreme Court emphasized the importance of legal procedures in property transfer and upheld the decision made by the Settlement Commissioner. This case underscores the critical nature of following statutory guidelines in property auctions, especially concerning displaced persons' properties. The court's decision reinforces the authority of the Settlement Authorities to review and annul actions that lack jurisdiction or are tainted by fraud. The ruling serves as a precedent for similar cases involving property rights and the procedural requirements f... |
| 1985 SLD 711, 1985 SCMR 1226 | Civil Petitions Nos. 1472 and 1483 of 1980 , decided on 19.08.1984 | In the case of Civil Petitions Nos. 1472 and 1483 of 1980, the Supreme Court of Pakistan addressed the issue of writ jurisdiction under the Constitution of Pakistan. The court ruled that the High Court could not be issued a writ as it did not qualify as a 'person' under Article 199. The petitioners had previously lost their cases in the Lahore High Court and the Supreme Court, leading to the dismissal of their current petitions as frivolous. The court highlighted the need to discourage repeated litigation on matters already settled, thus protecting the judicial system from misuse. The ruling involved key legal principles concerning the limitation of writ jurisdiction and the awarding of costs in cases deemed vexatious. This case underscores the importance of finality in legal proceedings and the court's commitment to maintaining the integrity of the judicial process. Keywords: writ jurisdiction, frivolous litigation, High Court, Supreme Court, legal principles, judicial process, costs.... |
| 1994 SLD 786, 1994 PLC 713 | KAR-288 of 1993 , decided on 05.05.1994 | This case involves an industrial dispute where the employee was dismissed for misconduct during a tumultuous period at the mill. The employee's actions included manhandling staff and disrupting proceedings related to complaints filed by management. Despite being charge-sheeted and notified of hearings, the employee did not attend, leading to ex parte proceedings. The Labour Appellate Tribunal upheld the dismissal, citing the employee's defiance and misconduct as justification for the decision. This case underscores the importance of participation in disciplinary proceedings and the consequences of failing to engage. Keywords include industrial dispute, employee dismissal, misconduct, ex parte proceedings, and Labour Court. These terms are relevant in discussions around labor law and workplace disputes, making them essential for SEO optimization.... |
| 1998 SLD 1286, 1998 CLC 653 | Writ Petition No.22471 of 1996 , decided on 16.09.1997 | This case involves a constitutional petition challenging the orders of the Lahore High Court related to the Evacuee Property and Displaced Persons Laws. The petitioners, led by Mst. Shameema Khatoon, contended that the District Collector's order regarding the referral of their case to the Notified Officer was valid due to alleged fraud and forgery in the revenue records. The court examined the legal framework established by the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975, and concluded that the Notified Officer had limited authority to decide only those cases which were pending or remanded by higher courts. The court's decision reaffirmed the necessity for petitioners to seek redress through civil suits, thereby reinforcing the jurisdictional boundaries of the Notified Officer. This case highlights the complexities of property disputes involving evacuee properties and the legal avenues available for resolution.... |
| 2006 SLD 3047, 2006 PLD 258 | Suit No. 558 of 1997 , decided on 13.03.2006 | In this notable case from the Sindh High Court, the issue revolved around the death of a defendant and the subsequent ability of his legal heirs to participate in ongoing litigation. The plaintiff, Trading Corporation of Pakistan (PVT.) LTD., had filed a suit against Messrs Syed Corporation, but the sole proprietor of the defendant company passed away during the pendency of the case. The court examined the rules under the Civil Procedure Code and the Limitation Act to determine the appropriate procedures following the defendant's death. The court emphasized the importance of timely applications to implead legal heirs, highlighting that failure to comply with statutory deadlines would result in the exclusion of those heirs from the proceedings. The court also stressed that mere ignorance of the suit's status could not justify delays in filing necessary applications. This case underscores the critical nature of adhering to procedural timelines in civil litigation, particularly in situati... |
| 2004 SLD 3728, 2004 PLJ 245 | Civil Appeal No. 102 of 2001 , decided on 18.06.2004 | In this significant case, the Supreme Court of Azad Jammu & Kashmir addressed the eligibility of Ch. Javaid Mehdi to contest elections amidst allegations of being a willful defaulter. The case revolved around the interpretation of the Azad Jammu & Kashmir Legislature Assemblies Election Ordinance, 1970, particularly section 5(xxii), which discusses disqualification due to financial defaults. The Court highlighted the importance of safeguarding fundamental rights, specifically the right to franchise, which includes the right to contest in elections. The decision emphasized that disqualification should not occur without substantial proof and legal justification, reiterating the principle that laws affecting fundamental rights must be interpreted favorably towards citizens. The ruling reinforces the notion that directors of companies cannot be held personally liable for the company's debts unless proven as willful defaulters by a competent authority. This case serves as a landmark precede... |
| 2013 SLD 181, 2013 PTD 1568 | D-1259 of 2013 , decided on 31.05.2013 | The case of Muhammad Anwar vs. Federation of Pakistan addressed the applicability of advance income tax on imported goods under section 148 of the Customs Act, 1969. The petitioners argued that they should benefit from reduced tax rates as outlined in clauses (9) and (9A) of the Second Schedule, despite these clauses being omitted by S.R.O. 140(I)/2013. The High Court concluded that the omission should not apply retrospectively to transactions executed prior to the issuance of the S.R.O., thereby allowing the petitioners to pay the reduced rates. This ruling emphasizes the importance of contract timing in tax law and sets a precedent for similar cases.... |
| 1999 SLD 363, 1999 PTD 2597, (1997) 228 ITR 418 | Miscellaneous Civil Case No. 185 of 1995 , decided on 09.07.1996 | This case revolves around the interpretation of various provisions of the Income Tax Act, 1961, particularly sections 256, 37(3A), and 80HH. The Madhya Pradesh High Court addressed the validity of the Tribunal's decisions concerning business expenditures, including car repairs and income from purported bogus transactions. The court reaffirmed the importance of factual determinations made by the Tribunal and clarified that such findings do not typically present questions of law for higher courts. The court's ruling emphasized the necessity for clear evidence when challenging the genuineness of business transactions, particularly those involving related parties. This case is significant for tax professionals and businesses alike as it underscores the standards required for substantiating claims of expenditure and the treatment of income. It highlights the judiciary's role in ensuring that tax laws are applied consistently and fairly, reflecting the evolving landscape of tax compliance an... |
| 1973 SLD 358 = (1973) 90 ITR 396 | IT APPLICATION No. 39 OF 1968 , decided on 22.06.1972 | In the case IT APPLICATION No. 39 OF 1968, the Bombay High Court dealt with the issue of loan transactions treated as income from undisclosed sources by the Income-tax Officer. The Tribunal found that the loans were genuine, supported by confirmatory letters from bankers and proper documentation. The court emphasized that the Income-tax Officer failed to provide evidence challenging the authenticity of the loans, leading to a decision favoring the assessee. This case highlights the importance of thorough and fair assessment procedures in tax-related matters, ensuring that genuine transactions are not erroneously classified as undisclosed income. Keywords such as 'Income-tax Act', 'genuine transactions', 'Bombay High Court', and 'loan assessment' are essential for SEO optimization.... |
| 1992 SLD 1347, (1992) 193 ITR 669 | D-2741 of 2016 , decided on 01.01.1992 | In the landmark case of Sri Shankar Khandasari Sugar Mills v. Commissioner of Income Tax, the Karnataka High Court addressed critical issues regarding the powers of the Appellate Tribunal under the Income-tax Act, 1961, specifically sections 254 and 144. The case revolved around the assessment year 1976-77, where the Income Tax Officer estimated the gross profit of the sugar mill based on turnover figures from the Commercial Tax Department. The assessee contended that these figures did not accurately reflect taxable income because the sales tax assessment did not include certain sales. The court highlighted the importance of fair and rational assessments, emphasizing that the ITO must base his judgment on complete and relevant data. The Tribunal's earlier decision to disregard the CTO's assessment order was overturned, reinforcing the principle that all relevant evidence should be considered to ensure just tax assessments. This case is significant for tax law practitioners, highlightin... |
| 2011 SLD 2173, 2011 YLR 765 | Writ Petition No. 4834 of 2010 , decided on 24.01.2011 | This case revolves around the eviction of a tenant under the Islamabad Rent Restriction Ordinance, 2001. The landlords sought the eviction based on personal bona fide use of the property and the expiration of the lease agreement. The court analyzed the evidence presented and found that the lease had not been extended, thereby affirming the landlords' right to evict the tenant. The High Court's decision emphasizes the importance of adhering to the terms of lease agreements and the landlords' rights to reclaim their property for personal use. Keywords include eviction, Islamabad Rent Restriction Ordinance, personal bona fide use, lease agreement expiration, and constitutional jurisdiction.... |
| 2016 SLD 1612, 2016 PLJ 414 | Const. Petition Nos. S-618 of 2012, S-65, 74, 79, , decided on 14.10.2015 | This case highlights the critical issue of absconders and proclaimed offenders in Pakistan, particularly in Sindh, where the court noted an alarming number of absconders and a lack of effective police action. The case involved multiple petitions seeking the arrest of absconders related to serious crimes such as murder and abduction. The court's decision stressed the need for a comprehensive approach to law enforcement, including the use of technology, public cooperation, and adherence to legal protocols. It also pointed to the systemic issues within the police force that hinder effective action against crime. The ruling calls for reforms to improve police accountability and efficiency, ensuring that the rights of victims are upheld and justice is served. This case is significant in shaping future policies regarding law enforcement and public safety in Pakistan.... |
| 1987 SLD 1098, 1987 PLC 289 | Application No. 101 of 1985 , decided on 27.09.1986 | This case revolves around the dismissal of Munawar Hussain, an employee at Indus Textile Mills Ltd., who was charged with serious misconduct including assaulting a Head Jobber. The Labour Appellate Tribunal of Sindh reviewed the case, focusing on the evidence presented during the domestic enquiry. The Tribunal highlighted that the petitioner failed to substantiate his claims regarding procedural irregularities in the enquiry process. The dismissal was upheld due to the established misconduct, emphasizing the importance of adherence to workplace conduct and the rights of employers to maintain discipline. This case illustrates the legal framework surrounding workplace grievances and the standards required to challenge dismissal decisions. Keywords: Labour law, workplace misconduct, dismissal appeal, industrial relations, employee rights, tribunal decisions, legal representation, grievance procedures.... |
| 2004 SLD 145, 2004 PTD 480, (2003) 88 TAX 201, (2004) 89 TAX 107 | I.T.A. No.7912/LB of 1996 , decided on 23.04.2003 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly concerning the classification of gains from the sale of agricultural land. The Appellate Tribunal Inland Revenue examined whether the gains should be treated as business profits or capital gains. The Tribunal found that the original assessment by the Assessing Officer was valid and reinstated it, emphasizing that the taxpayer's activities indicated a business intent rather than a mere investment. The decision highlighted the importance of jurisdiction in tax matters and clarified that the First Appellate Authority had overstepped by addressing the merits of a revisionary order without proper appeal. This ruling reinforces the principles governing income tax assessments and the treatment of profits arising from property transactions.... |
| 2023 SLD 504 = 2023 PCRLJ 487 | Criminal Appeal No. 51224 of 2017 , decided on 06.06.2022 | In the case of Aamir Hayat vs. The State, the Lahore High Court addressed allegations of corruption and misconduct against a public servant, Aamir Hayat, who was accused of failing to deposit government funds. The court examined the definitions and implications of criminal misconduct as per the Prevention of Corruption Act, 1947, and the relevant sections of the Penal Code. The judgment highlighted the distinction between temporary embezzlement and criminal misconduct, ultimately ruling that the prosecution failed to prove that the appellant misappropriated funds with dishonest intent. The court emphasized the necessity of clear evidence to support claims of fraud or criminal breach of trust. As a result, the appellant was acquitted, and the ruling serves as a significant precedent in understanding the legal boundaries of public servant accountability and the definitions of misconduct and misappropriation in Pakistani law. The case underscores the importance of precise legal definition... |
| 2023 SLD 7038, 2023 PLJ 22 | W.P. No. 43868 of 2022 , decided on 15.07.2022 | This case revolves around the powers of the Director General of the Anti-Corruption Establishment in Pakistan, specifically concerning the transfer of investigations and the establishment of Joint Investigation Teams (JITs). The Lahore High Court ruled on the constitutional petition filed by Nisar Ahmad Afzal, challenging the order made by the DG regarding the change in the investigation team assigned to the case under FIR No. 13/22. The court found that the DG's order lacked the necessary reasoning, rendering it indefensible under judicial review. The court clarified that while the DG has the authority to direct investigations, he must provide cogent reasons for any changes, especially when a JIT is not explicitly authorized by statute. The ruling reinforces the principle that transparency and accountability are essential in administrative decisions related to investigations, thereby promoting fair legal processes. This case is significant for understanding the framework of anti-corru... |
| 1993 SLD 502, 1993 SCMR 55 | Criminal Appeal No.12 of 1991 , decided on 13.11.1991 | This case revolves around the appeal by the State against the acquittal of three accused individuals charged with serious offenses under the Penal Code. The Supreme Court underscored the significance of cases pertaining to the Special Courts for Speedy Trials Ordinance, which require heightened scrutiny due to their severe implications on public morality. The Court's decision to remand the case for retrial reflects a commitment to ensuring justice is served, particularly in instances where evidence may have been inadequately considered. The ruling emphasizes the necessity for courts to exercise their jurisdiction responsibly to prevent fraud and uphold the integrity of the judicial process. This case serves as a reminder of the critical role that legal representatives play in navigating complex criminal proceedings. Keywords such as 'criminal appeal', 'acquittal', 'judicial scrutiny', and 'Special Courts for Speedy Trials' are crucial for understanding the implications of this case in ... |
| 2000 SLD 628 = 2000 PLD 1 | Intra-Court Appeal No. 300 of 1999 , decided on 16.09.1999 | The case revolves around the legality of a government circular that permitted the use of vegetable fat in the preparation of ice-cream, which was challenged by a competitor on the grounds that it violated existing food safety regulations. The Lahore High Court found that the circular was inconsistent with the established rules governing food production, specifically the West Pakistan Pure Food Ordinance and its accompanying regulations. The ruling reinforced the necessity for compliance with food safety standards to protect consumer health. This case is significant as it highlights the judicial system's role in upholding regulatory standards in the food industry, ensuring that all products marketed as ice-cream meet the legal requirements set forth in the applicable laws. The decision also underscores the legal principles of promissory estoppel and the limitations of governmental discretion in regulatory practices.... |
| 2013 SLD 623, 2013 CLC 34 | C.M. No.2050 of 2012 in Writ Petition No. 177 of 2 , decided on 17.05.2012 | In the case of Messrs Nishat Chunian Limited vs. Province of Punjab, the Lahore High Court addressed the legitimacy of a license fee demand under the Punjab Local Government Ordinance. The petitioner challenged the notice issued for the recovery of professional fees, previously dismissed by the Supreme Court as a binding judgment in rem. The court emphasized the importance of procedural compliance in imposing taxes and fees, reaffirming the District Government's authority under the law. The petitioner failed to establish grounds for the notice's illegality, resulting in the dismissal of the petition, highlighting the legal principles of administrative authority and the binding nature of precedent. Keywords: Punjab Local Government Ordinance, license fee, Supreme Court, legal authority, administrative law, constitutional petition.... |
| 2018 SLD 294 = 2018 SCMR 401 | Civil Miscellaneous Applications Nos. 2593 and 281 , decided on 25.09.2017 | This case revolves around the procedural intricacies associated with filing an appeal in the Supreme Court of Pakistan. The primary issue at hand was the commencement of the limitation period for filing an appeal, particularly concerning the preparation and availability of the decree-sheet. The Supreme Court highlighted that the limitation period should start from the date the decree is prepared, and any time taken between the announcement of the judgment and the signing of the decree is included in the timeframe for obtaining the copy of the decree. This case is significant as it clarifies the procedural requirements for filing appeals in the Supreme Court, and underscores the necessity for precise documentation and timely preparation of decrees. Legal practitioners must pay careful attention to these details to avoid complications in future cases. The ruling also reinforces the principle that delays in procedural matters can be excused under certain circumstances, particularly when t... |
| 2001 SLD 1965, 2001 PLC 849 | Civil Petition No.367-K of 2000 , decided on 05.09.2000 | In the case of Civil Petition No.367-K of 2000, the Supreme Court of Pakistan examined the appeal of Mukhtar Ahmed Siddiqui against the dismissal of his case by the Federal Service Tribunal. The petitioner argued that he was entitled to benefits from the upgradation of his position after retirement. However, the Court found that the petitioner had no legal standing as he had retired long before the upgradation was implemented. The Tribunal's decision not to consider the appeal due to the lack of timely filing and cause of action was upheld. This ruling emphasizes the importance of timely legal action and defined standing in administrative matters. Keywords such as 'service tribunal', 'legal standing', 'retirement benefits', and 'administrative law' are crucial for understanding the implications of this case.... |
| 2011 SLD 2534 = (2011) 333 ITR 445 | In a significant ruling by the Delhi High Court, the case of Commissioner of Income Tax v. Jubilant Securities (P.) Ltd. revolved around the classification of profits from share sales as capital gains or business income. The court concluded that the assessee, Jubilant Securities, maintained distinct portfolios for investment and business activities. The distinction was critical as it established that the shares were purchased with the intention of long-term investment rather than short-term trading. This case underscores the importance of portfolio management and the legal interpretations surrounding capital gains under the Income-tax Act, 1961. The decision emphasizes that companies can hold shares simultaneously as investments and stock-in-trade, leading to capital gains and business income. This landmark ruling clarifies tax implications for investors and companies involved in share trading. Keywords: capital gains, business income, Income-tax Act, investment portfolio, Delhi High C... | |
| 2018 SLD 390, 2018 PLJ 342 | Crl. Misc. No. 6810-B of 2016 , decided on 19.01.2017 | In the case of Shehrooz vs State and Another, the Lahore High Court addressed a petition for post-arrest bail under the Criminal Procedure Code and the Control of Narcotics Substances Act. The petitioner, a minor aged approximately 12 years, was arrested for allegedly possessing 2025 grams of Charas. The court considered the juvenile status of the petitioner and the implications of prolonged detention on a minor. The legal principles surrounding bail, especially for juveniles, were carefully weighed, leading to the conclusion that further incarceration would not be beneficial for the prosecution. The decision emphasizes the importance of considering the age and background of the accused in drug-related offenses, aligning with contemporary judicial trends that advocate for the protection of minors in the legal system.... |
| 2019 SLD 1096, 2019 SCMR 648 | Civil Petitions Nos. 606 and 607 of 2018 , decided on 06.03.2019 | This case revolves around the legal principles concerning contract employment and constitutional petitions in Pakistan. The Supreme Court clarified the rights of aggrieved parties in appeals and established that even non-parties could challenge decisions if they are affected by them. A significant aspect of the ruling was the treatment of void orders, where the Court stated that no limitation applies, thus allowing for appeals even after the typical timeframes. The case also highlighted the limitations of contract employees seeking relief through constitutional petitions, directing them instead to pursue claims for damages in civil courts. This ruling reinforces the importance of including all necessary parties in legal proceedings and provides clarity on the legal remedies available to contract employees.... |
| 1988 SLD 1211 = 1988 PLC 609 | Petition No. 76-P/86 , decided on 17.11.1986 | In this case before the Labour Appellate Tribunal, Punjab, the petitioner, Muhammad Mukhtar, challenged the withholding of his medical bills by Sargroh Vegetable Ghee, where he had been employed for 15 years. The Tribunal found that the actions of the management were taken in bad faith, violating the principles of natural justice. The petitioner was entitled to medical treatment for himself and his father as per the company's policy. The decision clarified that under the Industrial Relations Ordinance, actions taken in mala fide are subject to scrutiny by the courts. The Tribunal ordered the management to immediately pay the outstanding medical reimbursements and awarded the petitioner legal costs. This case illustrates the importance of protecting workers' rights and ensuring that companies adhere to fair practices. Keywords such as 'Industrial Relations Ordinance', 'mala fide actions', and 'natural justice' are crucial for understanding the legal framework governing labor disputes.... |
| 2020 SLD 2085, 2020 1672 | Special Criminal Anti-Terrorism Jail Appeal No. 18 , decided on 29.10.2019 | In the case of Special Criminal Anti-Terrorism Jail Appeal No. 187 of 2018, the Sindh High Court dealt with a serious crime involving acid attack under the Penal Code and the Anti Terrorism Act. The appellant, Pervez alias Laddu, was convicted of throwing acid on the complainant, leading to severe injuries. The court emphasized the reliability of the victim's testimony, corroborated by medical evidence. The case highlighted the severe implications of acid attacks, not just on the victim's physical health but also on their mental well-being and societal standing. The decision underscored the judicial system's commitment to uphold justice in heinous crimes such as this, ensuring perpetrators face stringent penalties. The court's ruling reinforces the legal framework surrounding acid attacks, reflecting the growing awareness and legal action against gender-based violence. The judgment serves as a significant precedent in the fight against such crimes, promoting a safer environment for wom... |
| 1980 SLD 1221, 1980 PLD 52 | Criminal Miscellaneous No. 1041/B of 1978 , decided on 01.06.1978 | This case revolves around the cancellation of bail granted to respondents charged with serious offenses including murder and attempted murder. The Lahore High Court analyzed the application under section 497 of the Criminal Procedure Code, focusing on the nature of injuries inflicted and the role of each respondent during the incident. The court emphasized the necessity of distinguishing between those who directly caused harm to the deceased versus those who inflicted injuries to witnesses. The decision reinforced the principle that bail should not be routinely denied based on mere participation in unlawful assemblies without clear evidence of intent to cause death. The judgment referenced previous case law to affirm that bail is a right unless compelling reasons exist to deny it. This case highlights critical aspects of criminal law and the standards for bail in serious offenses, providing insights into judicial discretion and the application of legal principles. Keywords such as 'bai... |
| 2022 SLD 1704, 2022 PLJ 48 | C.R. No. 05 of 2021 , decided on 03.05.2021 | In the case of C.R. No. 05 of 2021, the Quetta High Court addressed a significant legal issue regarding the production of documents under the Civil Procedure Code. The case revolved around a suit for recovery of Rs. 8,000,000 filed by the respondent/plaintiff against the petitioner/defendant. Following a series of appeals and remands, the trial court allowed the introduction of additional evidence, highlighting the court's duty to uphold justice and fairness. The ruling reiterates the principle that procedural rules should not obstruct legitimate claims and that courts must facilitate the presentation of relevant evidence to ensure just outcomes. This case underscores the importance of a liberal interpretation of procedural laws, which can significantly impact the administration of justice. Keywords: Quetta High Court, Civil Procedure Code, justice, legal principles, evidence production.... |
| 1980 SLD 118, 1980 PTD 201, (1980) 42 TAX 114 | Civil Petitions for Special Leave to Appeal Nos. 2 , decided on 17.02.1980 | This case revolves around the interpretation of the Sales Tax Act, specifically focusing on whether cotton waste produced during the manufacturing process qualifies as a manufactured article. The Supreme Court of Pakistan affirmed the Lahore High Court's decision, which held that cotton waste, after undergoing processes such as ginning and blowing, is not merely refuse but a distinct product with its own market value. The court emphasized that the definition of 'manufacture' includes products that emerge from a process, even if they are not the primary goods intended for production. This case sets a precedent in the realm of tax law concerning manufactured goods and their classification under the Sales Tax Act, effectively broadening the scope of taxable products in the textile industry. Keywords: Sales Tax, Cotton Waste, Manufactured Goods, Tax Law, Supreme Court of Pakistan, Textile Industry.... |
| 2000 SLD 1894, 2000 CLC 847 | Regular First Appeals Nos.329 and 283 of 1999 , decided on 12.01.2000 | In the case of Regular First Appeals Nos.329 and 283 of 1999, the Lahore High Court addressed the appeals of Citi Bank N.A. against Riaz Ahmed regarding the recovery of loans. The appeals were primarily dismissed on the grounds of being time-barred as the bank failed to file an application for condonation of delay, resulting in a 13-day delay. The court highlighted the importance of adhering to procedural mandates, particularly in relation to the Limitation Act. Furthermore, the court examined various aspects of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, specifically sections pertaining to the maintainability of appeals against consent decrees and the independence of subsidiary companies in loan recovery suits. The ruling underscored that the relinquishment of claims during litigation cannot be revisited, thus reinforcing the principles of judicial consistency and the doctrine of approbate and reprobate. The decision illustrates the necessity for ban... |
| 2021 SLD 418, 2021 PLJ 8 | C.R. No. 191 of 2017 , decided on 18.11.2020 | In this case, the Islamabad High Court addressed the procedural intricacies relating to the dismissal of a suit for non-prosecution. The petitioner, JANDRAN, contested the dismissal of their application for restoration of a suit that was initially filed on 13.08.2012 regarding a declaration, specific performance, and injunction against the respondent, the Capital Development Authority. The court found that the dismissal was not only harsh but also beyond the scope of the proceedings fixed for that date. The court reiterated the importance of adhering to procedural mandates, especially when a case is at the stage of arguments on a temporary injunction. The decision emphasized the need for courts to respect the rights of the parties involved and not to take actions that could lead to surprise outcomes. This case highlights critical aspects of civil procedure and the protection of litigants' rights within the judicial process.... |
| 2011 SLD 1348, 2011 SCMR 369 | Civil Petition No. 557-K of 2006 , decided on 18.12.2008 | In the case of Civil Petition No. 557-K of 2006, the Supreme Court of Pakistan addressed issues surrounding the Sindh Rented Premises Ordinance and the default in rent payments by tenants. The petitioners, represented by Anwar Hussain and Ali Akbar, contended that they had fulfilled their rent obligations to the landlords. However, the landlords contested these claims, leading to a legal battle that culminated in the Supreme Court's decision. The court found no substantial evidence to support the petitioners' assertions, ultimately dismissing the appeal and upholding the prior rulings of the lower courts. The case highlights critical aspects of landlord-tenant law and the importance of maintaining proper documentation in rental agreements.... |
| 1988 SLD 532, 1988 PLC 251 | Appeals No.FD-645 to 647 of 1986 , decided on 08.12.1986 | In the case of KAKAKHEL INDUSTRIES LTD. against MUHAMMAD ARSHAD, the Labour Appellate Tribunal addressed the issue of wrongful termination under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The Tribunal examined the nature of employment of the respondents, who were repeatedly terminated and re-employed. The Tribunal concluded that the repeated re-employment created a presumption of continuous service, thereby granting the respondents the status of permanent employees. This decision emphasizes the importance of lawful termination processes and protects workers from arbitrary dismissals. The case reaffirms workers' rights and the necessity of adherence to legal standards in employment practices, which is crucial in today's evolving labor market. The ruling also highlights the necessity for employers to provide valid grounds for termination, ensuring compliance with labor laws. This case serves as a precedent for similar future disputes, reinforcing ... |
| 1991 SLD 1606, 1991 PLC 465 | Appeal No. 92 of 1977 , decided on 20.09.1990 | The case of ABDUL HAQ AFGHAN against the CHIEF SECRETARY TO GOVERNMENT OF SINDH revolves around the promotion of Mukhtiarkars to the PCS (Executive Branch) and the determination of seniority. The Service Tribunal examined the historical context of the appellant's promotion, which was first notified in 1973. The Tribunal concluded that the appellant's promotion was valid and should be recognized from the original notification date, despite subsequent attempts to classify it as ad hoc. This decision underscores the importance of adhering to established rules and the significance of maintaining consistent records in civil service promotions. The ruling affirms the principles of fairness and transparency in the promotion process within government services.... |
| 2002 SLD 3028, (2002) 259 ITR 724 | D-2741 of 2002 | In the case at hand, the Rajasthan High Court addressed critical issues surrounding capital gains tax as outlined in the Income-tax Act, 1961. The court examined whether the registration of a sale deed is a prerequisite for capital gains tax liability. The decision stemmed from a dispute involving the sale of a factory building by a company to a firm connected to its directors. The income tax department assessed capital gains based on a valuation higher than the sale price. The court ultimately determined that registration is not necessary for capital gains tax to apply, thus reinforcing the interpretation of ownership in terms of income entitlement rather than mere formalities. This landmark ruling clarifies the standards for capital gains taxation in India, making it a significant reference for future cases involving property transfers and taxation issues.... |
| 2013 SLD 376 = 2013 PDS 1671 | STA No. 203/IB/2011 , decided on 21.02.2013 | This case revolves around the legal challenges faced by M/s. S.H.V. Energy Pakistan (Pvt) Ltd regarding sales tax assessments and federal excise duties imposed by the Inland Revenue authorities. The appellant contested the legitimacy of the orders on grounds of time limitations and the alleged improper application of tax laws. The decision highlights the importance of adhering to statutory time frames in tax adjudications, referencing significant legal precedents that underscore the principles of legality and due process in tax assessments. The ruling further emphasizes that tax authorities must provide clear evidence and justification for tax impositions, particularly in cases where the taxpayer claims no input tax adjustments were made. The tribunal's decision reinforces the binding nature of legal precedents and the importance of a fair hearing in tax disputes, ensuring that taxpayers are afforded due process under the law.... |
| 1987 SLD 249, 1987 SCMR 185 | Criminal Appeal No. 1 and Criminal Petition No. 3 , decided on 22.10.1986 | This case revolves around a brutal murder involving Allah Bakhsh and Nazar Hussain, who were convicted under sections 302 and 307 of the Pakistan Penal Code for the murder of Noor Abdullah and the attempted murder of his son, Muhammad Riaz. The Supreme Court of Pakistan examined the evidence, which included ocular testimony from eyewitnesses and the recovery of blood-stained weapons. The court highlighted the importance of the motive, rooted in a family Nikah that caused resentment among the appellants. Despite the severity of the crimes, the court upheld the High Court's decision not to impose the death penalty, reflecting an understanding of the social context and familial relationships at play. The case emphasizes the balance between justice and mercy within the legal framework, showcasing the complexities of criminal law in Pakistan.... |
| 2015 SLD 2080, 2015 SCMR 1000 | Civil Petition No. 92 of 2014 , decided on 10.03.2015 | The case involves the Supreme Court of Pakistan's review of a decision by the Federal Land Commission to cancel a mutation transferring land to the Provincial Forest Department under the Land Reforms Act of 1977. The court found that the Commission acted without valid reasons, thus violating established legal principles regarding past transactions. This case highlights the importance of transparency and justification in administrative decisions, particularly concerning land use and management in Pakistan. The resolution of this case is significant for future land reform and administrative law, ensuring that past transactions are respected unless substantial justification is presented for their cancellation. Key terms include land law, administrative jurisdiction, and land reform in Pakistan.... |
| 1978 SLD 372 = (1978) 112 ITR 1041 | IT REFERENCE No. 112 OF 1970 , decided on 19.03.1976 | This case revolves around the interpretation of the Income-tax Act, 1961, particularly sections 33 and 34, concerning the development rebate. The Calcutta Tramways Co. Ltd. was under a statutory obligation to allocate a minimum of £80,000 to a 'Renewals and Replacement Reserve Account' annually. However, the company credited £1,00,000 to this account, exceeding the minimum requirement. The core issue was whether this excess could be considered a compliance with the conditions set out in section 34(3)(a) for claiming a development rebate. The court found that while the company had set aside funds for business renewal and replacement, the nature of such reserves must be strictly adhered to as per statutory definitions. The judgment highlighted the legal distinction between reserves and provisions, reinforcing that merely setting aside excess funds does not satisfy the requirements for tax benefits unless they meet specific criteria outlined in the Income-tax Act. This case is significant... |
| 1979 SLD 1009, (1979) 117 ITR 111 | IT Ref. 608 of 1977 , decided on 26.10.1978 | In the landmark case of IT Ref. 608 of 1977 decided by the Allahabad High Court on October 26, 1978, the core issue revolved around the deductibility of interest payments made by a registered firm to its partners, who were acting in the capacity of kartas of their respective Hindu Undivided Families (HUFs). The judgment clarified that under section 40(b) of the Income-tax Act, 1961, such payments are not deductible, reinforcing the legal understanding that HUFs, while recognized as 'persons' under the Act, cannot themselves enter into partnerships. The ruling established a precedent that payments made to partners, even if derived from HUF funds, are considered personal payments to the individuals, thereby disallowing them as business expenses. This case is significant for tax practitioners and firms as it underscores the limitations of deductibility related to partner payments and the intricate relationship between personal and partnership accounts in the context of income tax law, mak... |
| 2003 SLD 3610 = (2003) 261 ITR 200 | In the case between the Commissioner of Income Tax and Ratan Lal Garib Das, the Allahabad High Court addressed key issues surrounding the dissolution of partnerships and tax assessments under the Income-tax Act, 1961. The case arose when one partner of a firm retired, prompting the firm to file two separate tax returns for the periods before and after the retirement. However, the court concluded that due to the statutory provisions in section 187(2)(a), the firm was not considered dissolved for tax purposes, despite the partnership deed's clause suggesting otherwise. This ruling underscores the importance of understanding how legal fictions operate within tax law, particularly regarding firm assessments. The precedent cited further reinforces the court's decision, providing clarity on the treatment of partnerships in tax assessments. This case serves as a significant reference for legal practitioners dealing with income tax law and partnership agreements, highlighting the interplay bet... | |
| 2014 SLD 2555, 2014 YLR 1231 | Criminal Miscellaneous Quashment Petition No. 167- , decided on 02.01.2014 | This case revolves around the quashment petition filed by Umar Daraz and others against an F.I.R. alleging kidnapping for ransom. The Peshawar High Court, presided by Judge LAL JAN KHATTAK, examined the merits of the case and the validity of the petitioners' claims of innocence. The court highlighted the importance of timely reporting of the incident and the corroborative statements made by the abductee and the complainant. The petitioners argued that they were wrongfully accused due to personal grudges held by the complainant. However, the court found that the evidence presented was sufficient to maintain the charges against the petitioners. The ruling reinforced the limitations of the High Court's power under section 561-A of the Cr.P.C., emphasizing that it could not quash an F.I.R. merely based on the accused's assertions of innocence. The decision ultimately upheld the legal processes involved in the case, ensuring that justice was served based on the facts and evidence presented.... |
| 2010 SLD 2803 = 2010 PCRLJ 396 | Criminal Miscellaneous No. 397 of 2009 , decided on 07.12.2009 | In the case of Criminal Miscellaneous No. 397 of 2009, the Peshawar High Court addressed serious charges against Shabbir Khan, who was implicated in the murders of Saleem Khan and his mother, Mst. Zariat-un-Nisah. The court emphasized the gravity of the allegations, citing the direct involvement of the petitioner as per the FIR, which accused him of using a firearm in the commission of the crime. The decision hinged on the evidence presented, including the recovery of the weapon from the petitioner, which formed a critical link to the offence. The court noted that the facts of the case suggested that bail could not be granted due to the nature of the charges, which involved intentional murder, and the potential for the petitioner to influence witnesses or tamper with evidence if released. The decision to deny bail underscores the importance of ensuring that individuals accused of serious crimes remain in custody while awaiting trial, particularly in cases where the evidence against the... |