Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2002 SLD 1640, 2002 MLD 180 | Special Custom Appeals Nos.49, 43, 46, 47 and 54 o , decided on 25.10.2000 | In the case of Special Custom Appeals Nos.49, 43, 46, 47 and 54 of 1998 before the Sindh High Court, the State Cement Corporation of Pakistan challenged the decision of the Appellate Tribunal concerning the payment of customs duties on imported machinery. The machinery was initially subjected to a 20% customs duty, which was then raised to 30%. However, a subsequent notification reduced the applicable duty to 10%. The appellants claimed a misinterpretation of the notification led to a short payment of customs duties. The court ruled that this did not constitute a conscious misdeclaration, emphasizing that erroneous interpretations cannot be deemed false declarations under the Customs Act. The decision reinforces the need for clear communication and understanding of customs regulations, particularly regarding duty exemptions. The court's decision to allow the appeals sets a precedent for similar cases involving misinterpretations of customs laws.... |
| 1991 SLD 843, 1991 SCMR 265 | Civil Appeals Nos. 535 and 536 of 1982 , decided on 29.05.1990 | In the landmark case of Civil Appeals Nos. 535 and 536 of 1982, the Supreme Court of Pakistan addressed critical issues surrounding the Displaced Persons (Compensation and Rehabilitation) Act of 1958 and its application to property disputes. The Court scrutinized the actions of the Additional Settlement Commissioner and the Deputy Settlement Commissioner in relation to the auction of a house amidst conflicting claims. The decision highlighted the importance of jurisdictional authority and the proper procedural steps necessary in adjudicating such disputes. The Court emphasized the necessity of factual investigation by designated authorities rather than judicial overreach, reinforcing the principle of due process in property matters. This case serves as a significant reference in understanding the legal framework governing displaced persons and property rights in Pakistan, ensuring that claims are resolved through proper channels and investigations. Legal practitioners should note the i... |
| 1969 SLD 819, 1969 PCRLJ 639 | Miscellaneous Application No. 28 of 1969 , decided on 03.02.1969 | The case revolves around an application made by Noor Muhammad against the Tribunal and District Magistrate of Karachi. The Tribunal had previously declared Noor Muhammad as a dangerous and disorderly person, ordering his externment from Karachi for three years based on allegations of cheating. However, it was highlighted that the applicant had been acquitted in multiple related cases, which bolstered his argument. The learned counsel for the applicant referenced a precedent case where a similar externment was suspended, advocating for a similar outcome in this case. The court ultimately agreed to suspend the externment order, provided the applicant could secure the necessary surety. This decision underscores the importance of due process and the presumption of innocence, particularly for individuals with a bona fide business background. Keywords such as 'externment order', 'bona fide businessman', and 'legal precedent' make this case relevant in discussions surrounding legal rights and... |
| 2016 SLD 3034, 2016 MLD 455 | Criminal Appeal No. 125 of 2011 , decided on 27.08.2014 | This case revolves around the appeal of Muhammad Bux against his conviction for the murder of Muhammad Ishaque. The Sindh High Court evaluated the evidence presented during the trial, focusing on the credibility of eyewitnesses and the procedural shortcomings in the investigation. The court highlighted that the FIR was lodged two days post-incident without a plausible explanation, raising doubts about the reliability of the prosecution's case. The testimonies of the eyewitnesses, who were found to be related to the deceased, were scrutinized, and their failure to provide a credible narrative regarding their presence at the scene further weakened the prosecution’s stance. The court noted the lack of independent corroboration, which is critical in capital cases, and pointed out the absence of a post-mortem examination that could have provided crucial insights into the circumstances of the death. Ultimately, the court concluded that the prosecution had not met the burden of proving guilt ... |
| 2014 SLD 1933, (2014) 367 ITR 290 | IT Tribunal Appeal Nos. 114 & 123 of 2001 and 33 o , decided on 02.07.2014 | This case revolves around the appeals filed under section 260A of the Income-tax Act, 1961 concerning the treatment of income when an assessee fails to file a return despite having paid advance tax. The IT Tribunal initially ruled in favor of the respondents, asserting that the failure to file a return does not automatically classify the income as undisclosed. However, upon review, the appellate court referenced the Supreme Court's ruling in B. R. Shah's case, emphasizing that the obligation to file a return is fundamental and non-negotiable. The court ultimately allowed the appeals and remanded the case to the Tribunal for further examination of all related issues. This case highlights crucial aspects of tax law, particularly the responsibilities of assessees in relation to advance tax payments and return filings, making it a significant reference for tax practitioners and legal experts. Keywords include 'Income Tax Act', 'advance tax', 'tax obligations', 'undisclosed income', and 'le... |
| 1989 SLD 200, 1989 MLD 3029 | Constitutional Petition No. S-121 of 1979 , decided on 14.02.1989 | In the matter of Haji Ashfaq Ahmed Khan and others versus The Custodian, Evacuee Property, Karachi, the Sindh High Court addressed a constitutional petition regarding the registration of an exchange deed under the Transfer of Property (Pakistan) Ordinance (IV of 1947). The petitioners sought no-objection clearance certificates from the authorities to facilitate the exchange of properties, which had been hindered due to the tax liabilities of the respondent. The court reviewed the legal framework and highlighted that the issuance of such certificates is contingent upon the tax obligations of the parties involved. The court found that the respondent's outstanding tax liability precluded the issuance of the no-objection certificates, thereby affirming the refusal. The judgment emphasized the importance of compliance with tax laws in property transactions and underscored that legal recourse must align with statutory requirements. The decision articulates the interplay between property law ... |
| 1984 SLD 1122, 1984 PLC 363 | Writ Petition No. 2305/S of 1983 , decided on 30.01.1984 | In the case of Ch. Ghulam Muhammad vs. WAPDA, the Lahore High Court addressed critical issues surrounding employment status, jurisdiction, and the rights of employees on deputation. The petitioner, originally from the Punjab Electricity Department, challenged the Labour Court's dismissal of his reinstatement application following his termination. The court highlighted the necessity of distinguishing between the definitions provided in the WAPDA Act and the Punjab Civil Servants Act to determine the applicable legal framework. The ruling underscored the importance of thorough examination and evidence in jurisdictional matters, setting a precedent for future cases involving civil servants and workmen rights. This case is significant for its implications on labor law and employee rights within governmental organizations, particularly in the context of deputation arrangements. Keywords such as employment law, labor rights, civil servants, and jurisdiction are crucial for understanding the ... |
| 2002 SLD 459, 2002 PTD 2781, (2002) 85 TAX 373 | I.T.A. No. 4258/LB of 2001 , decided on 11.03.2002 | This case revolves around the Income Tax Ordinance, 1979, particularly sections 59 and 66A, concerning assessments and the powers of the Inspecting Additional Commissioner. The Tribunal's ruling clarified the interpretation of income comparison required for assessments under the law, emphasizing the importance of adhering to established circular directives. The decision is significant for taxpayers and legal practitioners, as it establishes precedents for future cases involving income assessments and the interpretation of tax laws. The ruling reinforces the necessity for accurate legal interpretation and compliance with the laws governing income tax assessments, ensuring that taxpayers' rights are protected under the ordinance. By focusing on the relevant assessment years, the ruling helps delineate the legal framework surrounding income declarations, making it a critical reference for future tax-related disputes.... |
| 1989 SLD 735, 1989 SCMR 750, 1989 SLD 1291 | Civil Petition No.371/R of 1988 , decided on 14.12.1988 | In the case of Civil Petition No.371/R of 1988, the Supreme Court of Pakistan dealt with issues concerning the promotion of civil servants under the Constitution of Pakistan, 1973, and related rules. The petitioner, Muhammad Ashraf Chaudhry, challenged the Service Tribunal's ruling that denied his promotion based on an average performance record and negative remarks in his Annual Confidential Reports. The Supreme Court examined the evidence presented, including the official files that indicated a conscious decision by the Department against recommending the petitioner for promotion. The Court emphasized the importance of adhering to the established rules and standards for civil service promotions, ultimately dismissing the petition. This case highlights critical aspects of civil service regulations and the legal framework guiding promotions, essential for understanding the rights and processes involved in public service careers.... |
| 1993 SLD 88, 1993 PTD 819, (1993) 199 ITR 169 | Income Tax Reference No. 19 of 1980 , decided on 25.09.1991 | This case revolves around the Income Tax Act, 1961, specifically focusing on the limitations regarding penalty proceedings for income concealment. The Allahabad High Court examined whether the draft assessment orders submitted by the Income Tax Officer constituted final orders, thereby triggering the limitation period for imposing penalties under section 271(1)(c). The court emphasized that for an order to be effective, it must be communicated to the concerned party, reinforcing the principle that mere draft orders do not initiate the commencement of limitation periods. This precedent is critical for tax law practitioners in understanding the nuances of compliance and the procedural integrity required in tax assessments. The ruling is particularly relevant for cases dealing with penalties for concealment of income, where the timing of assessments and the communication of decisions are pivotal. The court's decision highlights the importance of clarity in procedural matters within the in... |
| 2004 SLD 3760, 2004 PLJ 87 | Appeal No. 819 of 2003 , decided on 29.04.2004 | In the case of Mst. Farah Deeba vs. Secretary Govt. of Punjab, the Punjab Service Tribunal examined the dismissal of a school principal for misconduct. The inquiry revealed serious allegations including misuse of authority and financial misappropriation. The Tribunal emphasized the importance of integrity in educational leadership, noting that a principal's role is to inspire and guide students. The decision reinforced the legal principles surrounding public service and accountability, particularly under the Constitution of Pakistan and the Punjab Removal from Service Ordinance. The ruling serves as a critical reference for future cases involving public sector misconduct, underscoring the need for ethical standards in educational institutions.... |
| 2015 SLD 2412, 2015 PTD 2033, (2015) 112 TAX 420 | 53-P of 2013 , decided on 16.06.2015 | The case of Aqil Khan vs. Customs Appellate Tribunal revolves around the interpretation of the Customs Act, 1969, specifically Section 181, which deals with the option to pay fines in lieu of confiscated goods. The Peshawar High Court scrutinized the actions of customs authorities in relation to a seizure of gold from the petitioner, asserting that mutual consent agreements between parties must be respected by customs. The court highlighted the necessity for customs officials to provide an option for redemption of seized goods and criticized the failure to do so as a legal infirmity. Furthermore, it clarified that findings from criminal proceedings are not binding in customs adjudications, reinforcing the autonomy of customs processes. This case underscores the importance of adhering to legal protocols and protecting the rights of individuals against arbitrary actions by authorities. Key phrases such as 'Customs Act', 'legal rights', 'judicial independence', and 'seizure of goods' are ... |
| 2003 SLD 566, 2003 SCMR 1102 | Civil Petition No.3204 of 2001 , decided on 11.07.2002 | In the case of Civil Petition No.3204 of 2001, the Supreme Court of Pakistan addressed critical issues surrounding government service regulations, specifically the Revised Leave Rules of 1980. The petitioner, a Senior Auditor, faced dismissal due to absence without leave, which was contested on grounds of medical inability. The court highlighted the importance of adhering to leave protocols and the necessity of consulting medical practitioners in government hospitals. The ruling emphasized the accountability of civil servants and the significance of maintaining proper conduct as per the Government Servants (Conduct) Rules, 1964. The decision further delineated the responsibilities of both the employees and authorities in managing leave applications, reinforcing the legal framework governing public service. This case serves as a pivotal reference for future cases involving government employees and their rights regarding leave and medical absence. Trending keywords in this context includ... |
| 1993 SLD 209, 1993 PTD 1668, (1993) 201 ITR 1044 | Civil Appeal No.4851 of 1990 , decided on 28.04.1993 | This case revolves around the computation of long-term capital gains under the Income Tax Act, 1961, specifically focusing on sections 70(2)(ii) and 80-T. The Supreme Court of India addressed the issue of how to treat capital gains and losses incurred in the same financial year. The appellant, a registered firm, had realized a gross long-term capital gain from the sale of shares but also incurred a significant long-term capital loss. The court ruled that the deductions allowed under section 80-T should be applied to the capital gains only after the capital losses were deducted, thus emphasizing the need for accurate calculation of net capital gains. This case is significant for tax law practitioners as it clarifies the treatment of capital gains and losses, ensuring compliance with the provisions of the Income Tax Act. Keywords such as 'Income Tax Act', 'capital gains', 'deductions', and 'Supreme Court ruling' are pivotal for legal professionals and those interested in tax law.... |
| 2022 SLD 2374, 2022 PLC 1289 | D-4077 of 2016 , decided on 17.11.2020 | In the case of Yar Muhammad Bozdar vs. Province of Sindh, the Sindh High Court dealt with the constitutional petition concerning the repatriation of the petitioner from his position as Assistant Commissioner in the Ex-PCS cadre. The court referenced a prior judgment from the Supreme Court of Pakistan which had declared the petitioner's appointment as illegal and directed a return to the Board of Revenue. The petitioner argued that his repatriation was unwarranted; however, the court found that the Chief Secretary acted within the framework of the Supreme Court's directives. The court highlighted the absence of a structured nomination policy for such appointments, which had led to irregularities in the past. Ultimately, the court dismissed the petition, reinforcing the need for compliance with the Supreme Court's decisions and the necessity for transparent policies governing civil service appointments. This case underscores the importance of following established legal precedents and th... |
| 2007 SLD 3288, 2007 PLJ 221 | Crl. P. No. 23-Q of 2006 , decided on 03.08.2006 | In the case of Murad Ali vs. State, the Supreme Court of Pakistan addressed the legal intricacies surrounding a murder conviction under Section 302(b) of the Pakistan Penal Code. The petitioner's conviction stemmed from allegations of murder driven by old enmity. The court meticulously evaluated the evidence, including the petitioner's confession, which was recorded under judicial supervision and found to be voluntary. The Court emphasized that the behavior and motivations of individuals in criminal cases cannot be rigidly categorized, as they fluctuate based on various factors. The evidence, including forensic reports and witness testimonies, was deemed robust enough to uphold the conviction. This case highlights the judicial process in Pakistan regarding the assessment of confessions and the weight of circumstantial evidence in criminal law. Key phrases include 'murder conviction', 'voluntary confession', 'circumstantial evidence', and 'Pakistan Penal Code'.... |
| 1980 SLD 1012, (1980) 124 ITR 536 | D.B. IT CASE Nos. 251 TO 258 OF 1975 , decided on 07.09.1977 | This case revolves around the interpretation of the Income-tax Act, 1961, specifically sections 147 and 256, relating to income escaping assessment and the reference to the High Court. The petitioner, Deepchand Kothari, was assessed in different statuses for various incomes, leading to a dispute over the validity of the income tax proceedings initiated against him. The Rajasthan High Court emphasized the importance of addressing all objections raised by the assessee, particularly regarding the jurisdiction of the Income-tax Officer in initiating proceedings under section 147(a). The case clarifies that the status of income—whether it is individual or part of HUF—is a complex issue that combines both law and fact, warranting careful judicial examination. This case is significant for taxpayers and legal practitioners as it sets a precedent for handling income assessment disputes and the obligations of tax authorities to consider all arguments presented by the taxpayer. Keywords: Income-t... |
| 2012 SLD 1130, 2012 PLD 179 | Criminal Petition No.267 of 2011 , decided on 18.10.2011 | In the case of Criminal Petition No.267 of 2011, the Supreme Court of Pakistan addressed the principles surrounding double jeopardy and the rights of individuals accused of crimes. The petitioners challenged the decisions of the High Court and the Trial Court, claiming they were wrongfully summoned to face trial after being declared innocent during the investigation. The Court ruled that the findings at the investigation stage do not equate to a trial's final judgment, allowing courts to summon individuals based on new evidence. This case highlights the intricate balance between protecting individuals from double jeopardy and ensuring justice is served when new evidence arises. Keywords include 'double jeopardy', 'Criminal Procedure Code', 'Supreme Court of Pakistan', 'trial court', and 'legal rights'.... |
| 2004 SLD 3830, 2004 PLJ 3 | Crl. A. No. 441/T of 2000 , decided on 04.07.2004 | In the case of Crl. A. No. 441/T of 2000, the Lahore High Court dealt with a significant issue of sectarian violence culminating in the murder of Aon Muhammad Rizvi. The court, presided over by Justices Muhammad Nawaz Abbasi and Muhammad Sayeed Akhtar, ruled on 4th July 2001, confirming the death sentence for Hafiz Muhammad Nawaz under the Anti Terrorism Act, 1997 and Pakistan Penal Code sections concerning murder. The case highlighted the role of sectarian motives in criminal acts, with the prosecution successfully establishing a strong link between the accused and the crime through witness identification and recovery of the motorcycle used in the attack. The judgment emphasized the importance of robust evidence in cases involving serious charges, reiterating that the indiscriminate firing by the assailants implicated all participants equally in the murder, regardless of individual roles. This case serves as a critical reference point in discussions about the intersection of law and s... |
| 2020 SLD 1192, 2020 MLD 1138 | Criminal Appeal No. 163 of 2016 , decided on 01.10.2018 | In the case of Criminal Appeal No. 163 of 2016, the Sindh High Court reviewed the conviction of the appellants under the Illegal Dispossession Act, 2005. The complainant alleged that he was the rightful owner of a property which he claimed was wrongfully occupied by the appellants. However, the court found that the complainant had allowed the appellants to reside in the property, thus negating the claim of illegal dispossession. The court highlighted the burden of proof resting on the complainant to establish wrongful dispossession and noted the lack of independent evidence to support his claims. The decision underscores the legal principles surrounding the Illegal Dispossession Act, emphasizing the importance of lawful authority in property disputes. The appeal was ultimately allowed, with the conviction of the appellants being overturned due to insufficient evidence of wrongdoing. This case highlights key aspects of property law and the rights of owners and occupiers under the Illega... |
| 2021 SLD 2790, 2021 PLC 936 | Writ Petition No.1761-P of 2020 , decided on 10.09.2020 | This case involves the Peshawar High Court's ruling on the termination of Dr. Iqra Salim and Dr. Barkat Ullah from their positions at Lady Reading Hospital. The court found that the terminations were conducted without following due process, failing to provide the petitioners with a show-cause notice or an opportunity to be heard. The decision highlighted the critical balance between administrative authority and the rights of employees, particularly in the context of public service. The court's ruling serves as a precedent for ensuring adherence to legal protocols in employment disputes, reinforcing essential principles of fairness and justice. By reinstating the petitioners, the court underscored the need for compliance with established procedures to avoid arbitrary actions by authorities, which is crucial in maintaining public trust in governmental institutions.... |
| 1973 SLD 533 = (1973) 88 ITR 39 | O.P. No. 4861 OF 1969 , decided on 14.07.1971 | In the case of Glen Leven Estates Ltd. v. Income Tax Officer, the Kerala High Court addressed the issue of income escaping assessment under section 147(b) of the Income-tax Act, 1961. The case arose when the Income Tax Officer discovered that the company had claimed a deduction of Rs. 20,336 for provident fund contributions that were actually related to prior years. The court ruled that the reassessment was justified, as the officer had reason to believe that income chargeable to tax had escaped assessment. This decision underscores the importance of accurate financial reporting and compliance with tax obligations. The ruling provides clarity on the powers of tax authorities to reassess income based on newly discovered information, reinforcing the principle that deductions must be accurately reported in accordance with the law. The decision serves as a precedent in similar tax assessment cases, highlighting the necessity for companies to maintain precise accounting records and adhere t... |
| 2005 SLD 1240, 2005 CLC 768 | Constitutional Petition No.S-569 of 2002 , decided on 02.12.2004 | This case revolves around the ejectment application filed by the landlord under the Sindh Rented Premises Ordinance, arguing the tenant's default in rent payment. The court examined the validity of the tenant's claims of having paid rent and the implications of filing the ejectment application after a considerable delay. The key issues included whether the application was filed by an authorized person and the actual default in rent payments. The court concluded that the tenants did not provide adequate evidence to support their defense, leading to the dismissal of their petition. This case highlights critical aspects of landlord-tenant disputes, particularly regarding proof of payment and procedural compliance under rental laws.... |
| 1992 SLD 799, 1992 SCMR 2072 | Criminal Appeals Nos.44/SAC/Land 45/SAC/L of 1992 , decided on 06.07.1992 | This case revolves around the conviction of two individuals, Amjad and Muhammad Latif, under the Drugs Act for the manufacture of spurious drugs. The Drug Inspector conducted a raid based on credible information and apprehended the accused. Despite claims of innocence and procedural defects raised by the defense, the court upheld the original ruling, emphasizing the credibility of prosecution witnesses who were responsible government officers. The decision highlights the importance of adhering to legal protocols in drug-related offenses and the judiciary's role in ensuring justice while recognizing procedural oversights such as the denial of benefits under section 382-B of the Criminal Procedure Code. This case serves as a significant reference point for future drug-related prosecutions in Pakistan.... |
| 2021 SLD 134 = 2021 CLC 98 | C.P. S-1111 of 2018 , decided on 17.02.2020 | The case revolves around the interpretation of the Sindh Rented Premises Ordinance, particularly Section 12, which addresses the landlord's duty to maintain rented premises. The petitioner, a tenant, sought repairs for a rented flat but faced denial from the Rent Controller, who cited issues related to rent increases. The Sindh High Court found this reasoning flawed, stating that the landlord must fulfill repair obligations regardless of rent disputes. The ruling highlights the significance of tenant rights and landlord responsibilities, ensuring that premises remain habitable and safe. This decision is pivotal for future cases involving rental disputes, as it clarifies the legal framework governing tenant-landlord relationships in Sindh.... |
| 2021 SLD 1296, 2021 MLD 1176 | 1st Criminal Bail Applications Nos. S423 and S577 , decided on 14.11.2019 | This case involves two applicants, Meer Hassan Leghari and Mumtaz Ali Leghari, seeking bail for serious charges including murder under the Penal Code and associated offenses. The Sindh High Court reviewed the circumstances surrounding the case, including the medical evidence and previous bail rejections. The applicants argued they were falsely implicated due to personal enmity, stating that they had been in custody for over four years without a concluded trial. The prosecution maintained that the applicants had specific roles in the crime, supported by eyewitness accounts and forensic evidence. Ultimately, the court found that the applicants did not present sufficient new evidence to warrant bail, concluding that the seriousness of the charges and the evidence against them justified the denial of their applications. This case highlights critical issues in the criminal justice system regarding bail, the rights of the accused, and the weight of medical and eyewitness evidence in determin... |
| 1976 SLD 1074, 1976 PCRLJ 945 | Criminal Appeal No. 183 of 1973 , decided on 16.07.1974 | This case involves the appeal of seven individuals convicted of murder in a dispute over agricultural land and a water channel. The primary issue was the murder of Muhammad Yaseen, which stemmed from a conflict over this land. The court reviewed the prosecution's evidence, which included eyewitness testimonies and forensic evidence. However, the court found numerous discrepancies in the witness accounts, including contradictions regarding who was armed and the nature of the injuries inflicted. The appeal was allowed due to these inconsistencies, leading to the acquittal of the adult appellants and the release of the minors. The case underscores the critical nature of credible eyewitness testimony and the requirement for the prosecution to substantiate its claims beyond a reasonable doubt, especially in murder cases. Keywords such as 'criminal appeal', 'murder conviction', 'eyewitness testimony', and 'forensic evidence' are crucial for understanding the legal implications and the court'... |
| 1985 SLD 137 = 1985 PTD 847 | Income-tax Reference No. 164 of 1973 , decided on 15.06.1962 | The case of Oriental Fire and General Insurance Company Ltd vs. Commissioner of Income Tax, Bombay City IV revolves around the interpretation of profit computation under the Income Tax Act, 1961. The central issue was whether the appreciation in the value of foreign assets due to currency devaluation could be treated as taxable income. The Bombay High Court held that such appreciation, reflected as 'profit on exchange' in the profit and loss account, was not subject to income tax as there was no actual transfer of funds. This case highlights the complexities of income tax law as it applies to insurance companies, particularly in relation to foreign currency transactions. It underscores the importance of adhering to the prescribed accounting standards and the limitations placed on tax authorities in questioning the figures reported by companies. The ruling has significant implications for how insurance businesses account for foreign investments and currency fluctuations.... |
| 1953 SLD 59, 1953 PLD 110 | Criminal Miscellaneous Petition No. 712 of 1952 , decided on 17.11.1952 | In the Lahore High Court case of Criminal Miscellaneous Petition No. 712 of 1952, the court addressed the legality of bail granted to several respondents by the Additional Sessions Judge and the District Magistrate. The key issues revolved around jurisdiction and authority under the Criminal Procedure Code (V of 1898), particularly sections 17 and 498. The court found that the Additional Sessions Judge did not have the proper designation to grant bail without a specific order from the Sessions Judge. Furthermore, the District Magistrate's actions were deemed illegal as the Sessions Judge was present, making the delegation of authority to the District Magistrate inappropriate. The ruling emphasized the strict adherence to procedural law in matters of bail, ensuring that only designated authorities can grant such relief. This case highlights the critical importance of jurisdiction and proper legal procedure in the criminal justice system.... |
| 1995 SLD 720, 1995 SCMR 847 | Criminal Petition for Leave to Appeal No. 295 L of , decided on 30.03.1994 | In the case of Sohail Ahmed vs. The State, the Supreme Court of Pakistan addressed serious concerns regarding the reliability of eyewitness testimony in a murder conviction. The petitioner, convicted under sections 302 and 307 of the Penal Code, argued that the courts below had found the eyewitnesses unreliable in key aspects, which necessitated independent verification not present in the case. The Supreme Court's decision to grant leave to appeal underscores the importance of corroborative evidence in criminal convictions, particularly in serious allegations like murder. The case highlights the judicial scrutiny required in upholding convictions based solely on eyewitness accounts, which can often be flawed or biased. The court's ruling emphasizes the protection of rights under the Constitution of Pakistan, ensuring that justice is served based on solid, corroborated evidence rather than potentially unreliable testimonies. This case is particularly relevant for legal practitioners and... |
| 2011 SLD 980 = 2011 YLR 921 | Criminal Appeal No. 282 Criminal Revision No. 269 , decided on 26.05.2010 | This case revolves around the acquittal of Riffat Hussain and Ijaz Hussain in a murder trial. The Lahore High Court's decision emphasized the lack of credible evidence due to significant delays in filing the FIR and conducting a post-mortem examination. Witness testimonies were inconsistent, with key witnesses altering their statements during the trial. The court highlighted that the prosecution did not adequately prove the motive or present any independent witnesses, rendering the evidence unreliable. As a result, the court set aside the prior convictions, showcasing the importance of timely and credible evidence in criminal proceedings.... |
| 2019 SLD 1085 = 2019 SCMR 663 | , decided on 20.03.2019 | In the landmark case of Takhar v Gracefield Developments Limited, the Supreme Court of the UK addressed significant issues surrounding fraud in legal proceedings. The case revolved around allegations that a judgment had been obtained through fraudulent means, specifically involving a profit share agreement. The court recognized the crucial legal principle that fraud vitiates judgments and the necessity of allowing victims of fraud to seek redress without being hindered by procedural barriers related to diligence in uncovering the fraud. The ruling highlighted the balance between the need for finality in litigation and the imperative to ensure that justice is served, particularly in cases involving serious allegations of fraud. This decision is poised to impact future cases where the integrity of the judicial process is called into question due to fraudulent actions by one of the parties, emphasizing the courts' role in upholding justice and preventing fraudulent conduct from going unpu... |
| 1984 SLD 555 = (1984) 147 ITR 185 | MISC. CIVIL CASE No. 263 OF 1980 , decided on 29.11.1982 | In the case of Shree Sajjan Mills Ltd. v. Commissioner of Income Tax, which was decided by the Madhya Pradesh High Court, the main issue revolved around the eligibility of deductions for gratuity payments under the Income-Tax Act, 1961. The case highlighted the significance of Section 40A(7), which governs the provisions for deductions related to gratuity payments. It was established that the assessee must comply with the stipulated requirements of this section to qualify for deductions. The company had initially made a provision for gratuity but failed to align with the compliance requirements before claiming deductions, leading to the disallowance of a significant portion of its claim. This ruling underscores the importance of adherence to statutory provisions in tax law, emphasizing that companies must maintain accurate financial records and comply with legal requirements to ensure eligibility for tax deductions. This case serves as a precedent for similar cases concerning gratuity ... |
| 1991 SLD 1104, 1991 SCMR 1135 | Civil Appeals Nos.220 and 221 of 1979 , decided on 21.02.1991 | In the case of Civil Appeals Nos. 220 and 221 of 1979, the Supreme Court of Pakistan addressed significant issues regarding land settlement under the Displaced Persons (Land Settlement) Act, 1958. The case arose from a dispute over the allotment of land to displaced persons, where the Lahore High Court had partially allowed a writ petition concerning the claims of the petitioners and respondents. The Supreme Court examined multiple contentions, including the legality of transferring claim forms and the High Court's authority to convert revision petitions into writ petitions. The Court upheld the High Court's decision, emphasizing the necessity of substantial justice over technicalities. The ruling also reinforced the discretion of the High Court in procedural matters. This case highlights the complexities surrounding land settlements for displaced persons in Pakistan, and the Court's commitment to ensuring fair treatment under the law. Keywords for SEO: land settlement, displaced perso... |
| 1988 SLD 186, 1988 SCMR 50 | Civil Appeal No. 197 of 1987 , decided on 31.10.1987 | In the case of Civil Appeal No. 197 of 1987, the Supreme Court of Pakistan addressed significant questions regarding the procedural integrity of the Income Tax Tribunal. The case revolved around the Tribunal's failure to communicate its decisions effectively, raising concerns about the adherence to legal protocols within quasi-judicial bodies. The court underscored that the Tribunal's decisions must reflect a collective agreement among its members, particularly in instances where differences arise. This ruling reinforced the principle that communication of judicial decisions is a critical aspect of the legal process. It serves as a reminder of the importance of transparency and accountability in judicial proceedings, ensuring that all parties involved are informed of decisions that affect them. The court's decision also highlighted the potential for abuse of power if procedural norms are not followed, thereby protecting the rights of the petitioners. The ruling not only clarified the l... |
| 1989 SLD 147, 1989 PTD 1027, (1990) 61 TAX 141 | Income-tax Reference No.14 of 1981 , decided on 09.05.1989 | This case revolves around the interpretation of the Married Women's Property Act, 1874, and the Estate Duty Act, 1950, concerning the control and assignment of insurance policies. The Sindh High Court determined that insurance policies assigned to wives create a trust, ensuring the policies do not fall under the control of the deceased or their creditors. The judgment highlights the importance of protecting married women's rights in property and earnings, establishing that such policies, once assigned, are exempt from estate duty. The court's decision reinforces the notion of beneficial legislation aimed at safeguarding married women’s interests, aligning with contemporary discussions on property rights and gender equality in legal frameworks. This ruling holds significance in the context of estate planning and the interpretation of trust law, ensuring that the benefits intended for beneficiaries are preserved without undue interference from creditors or the deceased's estate. The case... |
| 1985 SLD 1729, 1985 PLC 275 | HYD-171 of 1983 , decided on 12.11.1984 | In the case of Ghulam Ahmad vs. Island Textile Mills Ltd., the Labour Appellate Tribunal addressed the legality of the termination of Ahmad's employment as a Head Clerk following a re-organization of the company. The tribunal ruled that the termination was valid under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, specifically section 12(3). The court emphasized that a simple statement indicating that the 'services are no longer required' constituted an adequate reason for termination, thus negating the need for detailed explanations in the termination order. The appeal was dismissed, reinforcing the Labour Court's original judgment. This case highlights the importance of understanding employment laws and the rights of workers in the context of organizational restructuring, while also emphasizing the procedural standards for termination notices. Keywords such as 'employment law', 'termination of service', 'reorganization', and 'Labour Appellat... |
| 2011 SLD 344 = 2011 CLD 1119 | C.P. No. D-2059 of 2010 , decided on 09.03.2011 | In the case of Dadex Eternit Limited vs Syed Haroon Ahmed, the Sindh High Court dealt with serious allegations regarding environmental violations under the Pakistan Environment Protection Act, 1997. The petitioner, a PVC pipes manufacturer, was accused of generating hazardous waste, particularly asbestos, which posed health risks to the surrounding community. The court examined the jurisdiction of the Environmental Tribunal and the legitimacy of the complaints filed, ultimately ruling in favor of the Tribunal's authority to investigate the claims. This case underscores the critical balance between industrial operations and environmental protection, emphasizing the need for compliance with environmental regulations to prevent health hazards in populated areas. The ruling serves as a reminder of the government's role in enforcing environmental laws and protecting public health, aligning with trending discussions on sustainable development and corporate responsibility in environmental ste... |
| 1977 SLD 1493 = 1977 PLC 20 | 2(15) of 1976/Pb. , decided on 09.09.1976 | This case revolves around the interpretation of the Industrial Relations Ordinance, 1969, particularly concerning the certification of a Collective Bargaining Agent (C.B.A.) for trade unions in organizations with multiple branches. The National Industrial Relations Commission evaluated whether the Pakistan Spencers Employees Union could be recognized as a C.B.A. across all branches of Spencers & Co. (Pakistan) Limited, despite the existence of local unions in Karachi and Sukkur. The Commission concluded that the applicant union, being the only industry-wise union, is entitled to certification as C.B.A. for the entire establishment, provided it has membership across those branches. This decision underscores the need for clarity in labor representation, emphasizing that no branch can have its own trade union if it is part of a larger establishment. The ruling also aims to avoid confusion in labor relations and uphold the integrity of collective bargaining processes. This case is signific... |
| 1992 SLD 258, 1992 SCMR 891 | Civil Appeal No.123-K of 1983 , decided on 08.10.1991 | This case addresses the interpretation of income tax law in Pakistan, particularly regarding the taxation of free reserves held by corporations. The Supreme Court examined whether free reserves qualify as income under the Income Tax Act of 1922 and the Constitution of Pakistan, 1962. The case is significant for its implications on corporate taxation, legislative power, and the principle of avoiding double taxation. The Court concluded that free reserves do not constitute income, thereby preventing the government from imposing additional taxes on amounts already assessed. This decision is crucial for businesses in Pakistan as it clarifies the legal framework surrounding corporate taxation and income definitions, ensuring compliance with constitutional provisions. Keywords like 'corporate taxation', 'income tax law', 'free reserves', and 'double taxation' are essential for SEO optimization, attracting legal professionals and businesses seeking clarity on tax obligations and rights under ... |
| 1996 SLD 1318 = 1996 PLD 402 | Criminal Appeal No. 778 and Murder Reference No. 3 , decided on 13.03.1996 | This case involves the conviction of Muhammad Iqbal for the murder of Iqbal Hussain and the assault on Azam Hussain. The Lahore High Court reviewed the evidence, including eyewitness accounts and medical reports, concluding that the prosecution had established its case beyond a reasonable doubt. The court noted that the eyewitnesses were not chance witnesses and their testimonies were credible. The appellant's defense was found to be implausible. The court ultimately converted the death sentence to life imprisonment, highlighting the lack of clear motive and the importance of direct evidence in criminal proceedings. This case underscores the legal principles surrounding murder, evidence, and the rights of the accused, making it significant in the context of criminal law in Pakistan.... |
| 1990 SLD 751, 1990 SCMR 677 | Civil Petitions for Leave to Appeal Nos.288 and 28 , decided on 21.06.1989 | The case involves two civil petitions seeking leave to appeal related to fraud in job placements abroad, primarily affecting individuals from poor socio-economic backgrounds. The Supreme Court of Pakistan addressed the technical dismissals from lower courts and emphasized the necessity for a thorough examination of evidence in such cases. The ruling is significant in establishing legal precedents against fraudulent practices in job recruitment, particularly those targeting vulnerable populations. The decision highlights the importance of protecting innocent individuals from exploitation and ensuring that justice is served in cases of financial deceit. The court's ruling also indicates a broader commitment to addressing issues of fraud within the legal framework, making it a vital case for future reference in similar legal disputes.... |
| 1989 SLD 489, 1989 SCMR 289, 1989 SLD 1045 | Civil Petition for Leave to Appeal No. 840 of 1982 , decided on 06.08.1988 | In the Supreme Court of Pakistan case of Civil Petition for Leave to Appeal No. 840 of 1982, the petitioner, Asghar Muni R, sought to challenge the Service Tribunal's decision regarding his seniority as a civil servant in WAPDA. The case revolves around constitutional provisions under Article 212(3) of the Constitution of Pakistan, 1973, which pertains to civil service matters. The petitioner argued for seniority dating back to his entry into service in 1963. However, the court clarified that seniority in a junior grade is not automatically granted unless it impacts seniority in a higher grade. The ruling emphasized that the applicable rules did not support the petitioner's claim for earlier seniority recognition. The judgment serves as a precedent in understanding civil service seniority rights and the limitations of claims based on earlier service dates. This case is particularly relevant for civil servants seeking clarity on seniority determinations and their implications on career ... |
| 1993 SLD 1026 = 1993 CLC 2201 | MA. No. 9 of 1992 , decided on 29.11.1992 | In the case of MA. No. 9 of 1992, the Sindh High Court addressed the refusal of the Deputy Registrar of Trade Marks to register the trade mark 'GRINNELL' for chemicals and adhesives. The refusal was based on a claimed phonetic conflict with the existing trade mark 'GRIND WELL.' The court, however, found no phonetic or industry-wise similarity between the two marks, stating that the consonant sounds in the English language do not typically slur in the manner suggested by the respondent. This case highlights the importance of clear distinctions in trade mark registration, especially in different industries. The decision reinforces the notion that registration should not be denied without substantial evidence of similarity. The court's ruling is significant for businesses seeking to protect their intellectual property, especially in competitive markets. The case emphasizes the necessity for a thorough examination of phonetic similarity, as well as the relevance of industry context to trad... |
| 2013 SLD 550, 2013 PCRLJ 950 | Criminal Miscellaneous B. A. No. 647-M of 2012 , decided on 26.12.2012 | In the case of Criminal Miscellaneous B. A. No. 647-M of 2012, the Peshawar High Court addressed serious allegations involving the illegal practice of 'swara', where a woman was given in marriage as a form of dispute resolution. The case arose from a jirga decision that resulted in the victim being handed over as compensation for an alleged illicit relationship. The court emphasized that such practices are not only illegal under the Pakistan Penal Code but also violate fundamental human rights. The judges highlighted the importance of protecting women's rights and the necessity of adhering to legal standards. This case reflects ongoing legal struggles against traditional practices that undermine women's dignity and rights in Pakistan. The decision reinforces the legal framework against forced marriages and highlights the judiciary's role in promoting justice and equality.... |
| 1984 SLD 848, (1984) 150 ITR 26 | IT REFERENCE CASE NO. 146 OF 1979 | This case involves the interpretation of business expenditures under the Income-tax Act, 1961, specifically focusing on the deductibility of penalties paid under sales tax laws. The Karnataka High Court analyzed the nature of the penalty imposed on Mandya National Paper Mills Ltd. for non-payment of sales tax and determined that it functioned more as a compensation for late payment rather than a punitive measure. This distinction is crucial for taxpayers seeking to deduct such payments from their taxable income. The court's ruling aligns with previous judgments which differentiate between penalties for legal infractions and statutory liabilities. The outcome of this case is significant for businesses, particularly in understanding what constitutes allowable deductions under tax laws. Keywords such as 'business expenditure', 'income tax deductions', 'penalty for late payment', and 'Karnataka High Court' are essential for legal practitioners and businesses navigating tax compliance.... |
| 1963 SLD 439, (1963) 49 ITR 177, (1964) 9 TAX 30 | IT REFERENCE No. 245 OF 1958 , decided on 17.09.1962 | In the case of IT REFERENCE No. 245 OF 1958, the Allahabad High Court examined the taxation implications of profits from the sale of motor trucks by a registered firm engaged in the transport business. The case revolved around the interpretation of sections 41(2) of the Income Tax Act, 1961 and 10(2)(vii) of the Income Tax Act, 1922. The central question was whether the profits from the sale of two trucks, which were sold on the first day of the accounting year, could be taxed as profits from business. The court determined that the trucks, though sold early in the accounting period, had been in use prior to their sale, thereby allowing the profits to be considered taxable. This case highlights the nuances of tax law regarding the definitions of 'use' in business contexts and sets a precedent for similar cases in the future. The ruling underlines the importance of understanding how the law interprets 'use' in both active and passive forms, which can significantly impact tax liabilities ... |
| 2024 SLD 5022 | STA NO. 273/IB/2024 , decided on 21.05.2024 | In the case STA NO. 273/IB/2024, the Appellate Tribunal Inland Revenue, Division Bench-I, Islamabad adjudicated on an appeal filed by M/s. Malik Fakhr I Alam against the Commissioner Inland Revenue, RTO, Abbottabad. The hearing took place on May 21, 2024, where Mr. Muhammad Zulqarnain Awan represented the appellant. The tribunal's decision was delivered on the same day, reflecting an efficient judicial process. Key issues involved in this case relate to tax assessments and compliance with revenue regulations, which are crucial for maintaining fiscal integrity within the jurisdiction. The tribunal emphasized the importance of representation in tax-related disputes, highlighting the need for both parties to be present to ensure a fair hearing. This case underscores the significance of timely appeals in the tax system, aiming to provide relief to taxpayers while ensuring compliance with legal standards. The outcome of this case may influence future tax appeals, establishing precedents in ... |
| 1999 SLD 431, 1999 PTD 3021, (1998) 229 ITR 181 | Income-tax Reference No. 16 of 1994 , decided on 26.09.1996 | In the case of SYSTEM INDIA CASTINGS vs. COMMISSIONER OF Income tax, the Madhya Pradesh High Court examined the validity of an addition made to the assessee's disclosed income under the Income Tax Act, 1961. The case revolved around a purchase transaction of iron scrap that was deemed sham by the Assessing Officer. The court found that the addition of Rs. 7,51,740 was justified as the assessee could not substantiate the legitimacy of the transaction with Sagar Enterprises. The ruling highlighted the importance of factual verification in tax assessments and reaffirmed the principle that sham transactions cannot be accepted for tax deductions. This case underscores the necessity for businesses to maintain accurate documentation and transparency in their financial dealings to avoid complications with tax authorities. The decision serves as a precedent in ensuring that tax laws are enforced against fraudulent practices, thereby promoting integrity in financial disclosures. Keywords: Income... |
| 1996 SLD 1425, 1996 CLC 907 | Regular First Appeal No. 43 of 1994/BWP , decided on 03.10.1995 | This case revolves around the enforcement of an oral agreement to sell and the implications of legal counsel's authority in binding a client to court orders. The Lahore High Court examined a case where the plaintiff's failure to deposit the required sale price led to the dismissal of their suit. The decision emphasized the importance of adherence to court-imposed conditions and the binding nature of agreements made by legal representatives. The court underscored that a lawyer's consent is valid unless proven otherwise and that clients are generally bound by their counsel's actions, provided there is no fraud or misuse of authority. This ruling is significant for understanding client-attorney dynamics and the enforcement of specific performance in contractual agreements. The case highlights the necessity for plaintiffs to comply with court directives in a timely manner and the potential consequences of failing to do so. Legal practitioners and clients alike should take note of the impli... |
| 1990 SLD 825, 1990 SCMR 873 | Civil Petition for Leave to Appeal No.333-R of 198 , decided on 22.10.1989 | This case revolves around the principle of res judicata as applied in civil litigation. The petitioners, Yousaf Khan and others, sought to reclaim possession of a property, claiming that previous judgments did not bar their suit since some plaintiffs were not part of earlier litigation. The Supreme Court of Pakistan, however, found that the Lahore High Court had validly upheld the dismissal of the suit, emphasizing that mere absence from prior litigation did not grant ownership rights. The decision underscores the necessity for plaintiffs to substantiate their claims independently, and highlights the complexities of property law, particularly regarding adverse possession and legal standing in civil suits. Key terms include res judicata, adverse possession, civil procedure, and ownership rights, which are crucial in legal discourses surrounding property disputes.... |
| 2003 SLD 3037 = 2003 CLD 1393 | Suit No. 1296 of 2002 , decided on 25.02.2003 | This case revolves around a dispute involving Metro Management (Pvt.) Ltd. and the Privatization Commission of Pakistan regarding the sale of shares in Metropolitan Steel Corporation Limited (MSCL). The plaintiff sought an interim injunction to prevent the sale of shares by the lenders, claiming ownership of over 50% shares and asserting rights of first refusal. However, the court found that the plaintiff failed to prove ownership and rights over the shares in question, as the shares had not been transferred in their name despite operating the company since 1994. The court emphasized the importance of timely action and credible evidence, noting that the plaintiff's delay in filing the suit and lack of disclosure regarding their claims undermined their position. The court ultimately dismissed the application, highlighting the need for a prima facie case for equitable relief and the absence of any irreparable loss to the plaintiff. This case underscores the complexities of corporate shar... |
| 2012 SLD 379, 2012 PLD 103 | Writ Petition No. 17004 of 2010 , decided on 13.09.2011 | In the case of Pakistan Steel Mills Corporation (PVT) LTD vs. Province of Punjab, the Lahore High Court addressed the legality of a professional tax imposed by the Punjab Government on a company registered in Sindh but operating a sales office in Lahore. The petitioner contended that since they were already paying professional tax to the Sindh Government, the Punjab Government lacked the authority to levy such a tax. However, the court clarified that provincial assemblies have the constitutional right to impose taxes on entities engaged in trade or profession within their territories. The ruling underscored the importance of compliance with local tax regulations for businesses operating across provincial borders. This case highlights the complexities of tax jurisdiction in Pakistan and the need for corporations to navigate the legal landscape effectively to avoid disputes. Keywords: professional tax, constitutional law, tax jurisdiction, Punjab Government, Sindh Government, Lahore High... |
| 2009 SLD 1018, (2009) 316 ITR 292 | TAX CASE (APPEAL) No. 238 OF 2004 , decided on 21.11.2008 | This case revolves around the interpretation of section 144B of the Income Tax Act, 1961, concerning the assessment of income tax for the assessment year 1980-81. The petitioner, Southern Petrochemical Industries Corporation Ltd., challenged the draft assessment order made by the Income Tax Officer, arguing that the provisions of section 144B were improperly invoked as there was no variation in the income returned. The court's decision emphasized that the total income or loss returned must be considered and that individual heads of income do not affect the applicability of section 144B. By ruling that the assessment was time-barred and that the Income Tax Officer could not impose a depreciation that was not claimed, the court affirmed the taxpayer's rights under the law. This case is significant in tax law as it clarifies the procedural requirements for invoking section 144B and reinforces the principle that tax benefits must be claimed by the taxpayer voluntarily.... |
| 1976 SLD 901, 1976 PLC 721 | Constitutional Petition No. 1474 of 1974 , decided on 28.05.1976 | This case revolves around the employment and wage disputes faced by workers retrenched by Sind Tanneries Ltd. due to a decrease in demand for their products. The petitioners sought to challenge the jurisdiction of the Labour Court concerning wage claims filed by the workers. The Sindh High Court, presided over by Judge Zakaullah Lodhi, upheld the Labour Court's authority to adjudicate on such matters, emphasizing the importance of maintaining industrial peace and the rights of workers to seek redress. The Court's decision clarifies the interplay between industrial relations and wage payment laws, establishing a precedent for future cases involving similar disputes. Keywords such as 'Labour Court jurisdiction', 'wage claims', and 'employment law' are pivotal in understanding the implications of this ruling. The case not only highlights the legal framework governing labour relations in Pakistan but also serves as a critical reference for both employers and employees navigating wage dispu... |
| 2002 SLD 2173, 2002 CLD 669 | Regular First Appeal No.325 of 2001 , decided on 30.01.2002 | In the case of Regular First Appeal No.325 of 2001, the Lahore High Court dealt with an appeal concerning the recovery of loans under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act. The appellants, BABA FAREED GHEE INDUSTRIES, contested the correctness of the statement of accounts provided by the NATIONAL BANK OF PAKISTAN. The court found the objections raised by the appellants to be unsubstantiated and noted that they failed to present adequate evidence to support their claims. The judges emphasized the importance of maintaining accurate financial records as mandated by law, particularly for limited companies. Ultimately, the court dismissed the appeal, reinforcing the necessity for clear and substantiated objections in legal proceedings, especially in banking disputes. This case highlights key legal principles related to loan recovery and the importance of documentary evidence in financial disputes.... |
| 2024 SLD 3991, 2024 PLJ 76 | W.P. No. 3609 of 2022 , decided on 15.08.2023 | This case revolves around the cancellation of registration of the Islamabad Cooperative Housing Society under the Cooperative Societies Act, 1925. The Islamabad High Court addressed the legal implications of the cancellation, focusing on the necessity of due process in administrative decisions. The court scrutinized the actions of the Registrar, who initiated cancellation proceedings without proper inquiry or adherence to legal requirements. The ruling underscored the rights of cooperative societies to operate within their registered bylaws, even when extending operations into other provinces. The court's decision emphasizes the importance of legal compliance and procedural fairness in the regulation of cooperative societies, ensuring that due process is respected in administrative actions. This case serves as a precedent for future administrative law cases involving cooperative societies and their rights under the Cooperative Societies Act.... |
| 1991 SLD 1274, (1991) 187 ITR 559 | , decided on 21.05.1991 | In this case, the Allahabad High Court deliberated on the implications of Section 132 of the Income-tax Act, 1961, particularly focusing on the search and seizure procedures. The court concluded that once a regular assessment has been established, the need to validate or invalidate any summary assessment order becomes redundant. This ruling underscores the importance of regular assessments in the context of tax law and the rights of the assessee to seek the return of seized items. The decision is pivotal for advocates and tax professionals navigating complex tax litigation, as it clarifies the procedural rights of petitioners in relation to seized assets and assessment orders. This case serves as a significant reference for future cases involving search, seizure, and assessment in tax law.... |
| 2001 SLD 1369, 2001 SCMR 656 | Criminal Appeal No.323 of 1994 , decided on 13.09.2000 | In the case of Fazal Din v. The State, the Supreme Court of Pakistan addressed the admissibility of confessions in criminal proceedings. The appellant, Fazal Din, was convicted for the murders of Allah Dad and Mst. Alia, with the prosecution relying heavily on a confession made to a Magistrate. Despite the confession being retracted during the trial, the Supreme Court found it to be admissible under certain conditions, particularly when it inspired confidence. The case explored critical legal principles surrounding confessions, the evaluation of evidence, and the standards for maintaining a conviction. The ruling emphasized the importance of thorough judicial scrutiny in criminal cases, reinforcing the notion that credible evidence can uphold a conviction despite challenges. This case highlights significant aspects of criminal law in Pakistan, particularly concerning the Penal Code and the Constitution. It serves as a vital reference for future cases involving similar legal questions, ... |
| 2008 SLD 3773, (2008) 298 ITR 318 | IT APPEAL No. 219 OF 2004 , decided on 15.05.2006 | This case revolves around the rectification of a mistake made during the assessment year 1995-96 under the Income-tax Act, 1961, specifically sections 154 and 80HHC. The Assessing Officer initially allowed a deduction without accounting for losses from exports, which was later contested. The Punjab and Haryana High Court ruled that the Assessing Officer had the authority to rectify the error, affirming that a mistake apparent from the record could be corrected without delving into debatable issues. This decision is crucial for understanding the limits of rectification powers under tax law, particularly in cases involving export losses and deductions. The judgment also highlights the importance of adhering to statutory provisions when assessing tax liabilities, which is vital for both tax authorities and taxpayers alike. The implications of this ruling are significant for future cases involving similar issues of tax deductions and rectifications, ensuring clarity in the application of t... |
| 2018 SLD 1137, 2018 PCRLJ 750 | Criminal Appeal No. S-161 of 2009 , decided on 03.05.2017 | In the case of Criminal Appeal No. S-161 of 2009, the Sindh High Court reviewed the conviction of the Appellant under various sections of the Penal Code, including murder (Qatl-i-amd) and causing disappearance of evidence. The court scrutinized the evidence presented, notably the judicial confession and the circumstances surrounding the arrest. The judges highlighted that the prosecution's case lacked credibility due to procedural inconsistencies and the absence of corroborative evidence. The court emphasized the importance of adhering to legal standards while recording confessions, especially for vulnerable individuals. The failure to establish a strong evidentiary basis led to the Appellant's acquittal, reinforcing the principle that the burden of proof lies with the prosecution. This case underscores the critical role of due process in the criminal justice system, particularly in ensuring that confessions are obtained lawfully and that all evidence is thoroughly vetted before reachi... |
| 1998 SLD 1219, 1998 SCMR 243 | Civil Petitions Nos.22-L and 23-L of 1996 , decided on 01.04.1996 | In the case of Civil Petitions Nos.22-L and 23-L of 1996, the Supreme Court of Pakistan addressed a significant legal issue involving arbitration and company liquidation. The dispute arose from the sale of shares in Shaffi Woollen Industries Limited, where the petitioner, Aurangzeb Shaffi Burki, sought to have an arbitration award confirmed by the court. The respondent, Farooq Ahmad, filed objections under the Arbitration Act, which led to a complex legal situation when a winding-up order was issued against the company during the arbitration process. The Supreme Court scrutinized the application of Section 316 of the Companies Ordinance, determining that the arbitration proceedings should not have been adjourned due to the winding-up order, as the case did not involve the company directly. This case highlights the intersection of corporate law, arbitration, and the judicial process in Pakistan, underscoring the importance of clarity in legal proceedings involving companies in liquidati... |
| 2020 SLD 1781, 2020 CLD 872 | Civil Appeal No. 91-K of 2017 , decided on 08.08.2019 | In the case of Civil Appeal No. 91-K of 2017, the Supreme Court of Pakistan ruled on the distribution of funds to deserving advocates and clerks as mandated by the Provincial Government. The court's decision highlights the significance of ensuring that allocated funds are dispensed in a timely manner, thereby supporting legal practitioners. The ruling included a directive for the amount to be transferred to the concerned department and stipulated that clerks would receive a percentage of the funds allocated to advocates. This case underscores the court's role in facilitating financial support for legal professionals and maintaining accountability in the distribution of such funds. Keywords such as 'advocate support', 'fund distribution', 'legal practitioners', and 'financial compliance' are relevant to this case and reflect the ongoing discourse in legal funding and support mechanisms.... |
| 2008 SLD 568 = 2008 PLD 191 | Criminal Miscellaneous No. 9142-B of 2007 , decided on 24.01.2008 | In the case of Asghar Ali alias Kaloo vs. The State, the Lahore High Court addressed the issue of bail under the Pakistan Penal Code and Criminal Procedure Code. The petitioner was not named in the initial F.I.R. related to the murder of his sister, leading to questions about the validity of his later implication based on a supplementary statement. The court critically examined the evidence, noting that the recovery of items from the petitioner occurred over a year after the alleged crime, undermining their relevance. The decision emphasized the importance of consistency in granting bail, particularly when co-accused had been released under similar circumstances. The ruling ultimately favored the petitioner, allowing bail despite the prosecution's objections, thus reinforcing judicial principles regarding bail entitlement.... |
| 1992 SLD 906 = 1992 PLC 665 | KAR-192 of 1990 , decided on 14.03.1991 | This case revolves around the appeal filed by Hamid Ahmad Khan against the termination of his temporary employment by M/s. Dawood Hosiery Mills. The Labour Appellate Tribunal assessed the legitimacy of the termination under the Industrial Relations Ordinance and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The Tribunal highlighted that the nature of employment, whether temporary or permanent, significantly influences workers' rights. The ruling emphasized the importance of explicit reasons for termination, which were not adequately provided in this case. The decision reiterates the protection afforded to workers, regardless of their employment status, ensuring they can contest unlawful terminations. The case also cites several precedents, reinforcing the interpretation of workers' rights in similar contexts. The keywords 'workers' rights', 'employment termination', 'Labour Appellate Tribunal', and 'Industrial Relations Ordinance' are crucial for u... |
| 1956 SLD 47, 1956 PLD 100 | Criminal Appeal No. 356 of 1925 , decided on 13.12.1955 | In the case before the Lahore High Court, the court addressed the appeal of Abdul Qadir, who was convicted of the murder of Ch. Muhammad Bakhsh, Advocate. The case revolved around accusations of conspiracy and murder, with the prosecution presenting testimonies from accomplices and material evidence recovered from the crime scene. The court examined the procedural adherence in the trial, particularly concerning the delivery of judgment and the necessity of corroborative evidence for accomplice testimonies. The ruling emphasized that while judgments may not be vitiated by procedural irregularities, substantial evidence is required to support allegations of murder and conspiracy. The court ultimately upheld the conviction, citing the clear motive of personal enmity and the orchestrated nature of the crime. This case highlights the intricate balance between legal procedure and substantive justice in criminal law, reinforcing the importance of due process and the need for reliable evidence... |
| 1997 SLD 501, 1997 PTD 1940, (1997) 224 ITR 418, (1998) 77 TAX 117 | Civil Appeals Nos 1334 to 1338 of 1981 , decided on 13.01.1997 | In the case of Smt. Harbans Kaur vs. Commissioner of Wealth Tax, the Supreme Court of India addressed issues surrounding the discretionary powers of the Commissioner under the Wealth Tax Act, 1957. The core of the case revolved around the penalties imposed for failing to file wealth tax returns for several assessment years. The appellants sought full waiver of the penalties based on new provisions introduced by an amendment to the Act. However, the Commissioner opted for partial reduction of the penalties, which led to the appeals. The Supreme Court upheld the Commissioner's decision, reinforcing the principle that discretion must be exercised judiciously, considering the unique circumstances of each case. This ruling is significant for legal practitioners and taxpayers alike, as it clarifies the application of penalty provisions under the Wealth Tax Act. The case highlights the delicate balance between compliance and enforcement in tax law, emphasizing the importance of fair administr... |
| 2011 SLD 998, 2011 YLR 995 | Criminal Miscellaneous No. 1481-M of 2010 , decided on 02.12.2010 | In the case of Criminal Miscellaneous No. 1481-M of 2010, the Lahore High Court addressed the issue of charge alteration under the Criminal Procedure Code and the implications of dishonestly issuing a cheque under the Pakistan Penal Code. The petitioner, Mazhar Iqbal, challenged the decision of the Additional Sessions Judge, which had set aside the Trial Court's order to amend charges against Muhammad Iqbal. The High Court ruled that charges can be altered at any stage of the trial prior to judgment if circumstances demand it. This case highlights the judicial discretion courts have in ensuring justice and the importance of maintaining the integrity of legal proceedings. The decision reinforces the principle that legal charges must reflect the evidence and circumstances of each case, ensuring that justice is served effectively and impartially. Keywords: Lahore High Court, criminal procedure, charge alteration, Pakistan Penal Code, dishonestly issued cheque, legal proceedings.... |
| 1977 SLD 1499, 1977 PLC 50 | 4(193) of 1975-NIRC , decided on 21.05.1976 | This case revolves around the termination of Miss Sweeda Khatoon and the subsequent actions taken by her fellow workers, led by accused Saqlain H. Naqvi and A. Latif Tanoli. The case highlights the legal ramifications of industrial actions and the rights of workers under the Industrial Relations Ordinance, 1969. The court emphasized the need for clear evidence in cases of alleged intimidation and coercion in industrial disputes. The decision reiterates the importance of lawful conduct in labor relations and the legal standards required to establish guilt beyond reasonable doubt. The outcome of the case serves as a critical reference for future industrial disputes, emphasizing the balance between workers' rights and management's authority.... |
| 2001 SLD 2771, 2001 PLD 115 | Criminal Miscellaneous Application No. 193 of 1998 , decided on 26.10.2000 | This case revolves around a defamation claim filed by Abu Zafar Qureshi against several applicants who allegedly published false statements about him in local newspapers. The court examined the nature of the statements and the context in which they were made, ultimately concluding that the applicants were engaged in honest reporting of public interest matters. The court reiterated the significance of protecting freedom of speech and press under the Constitution of Pakistan, particularly in cases involving public officials. The decision highlighted that vague allegations without specific evidence do not meet the legal threshold for defamation. This ruling is pivotal in reinforcing the balance between protecting individual reputations and upholding free expression, making it a landmark case in the realm of media law. It emphasizes the necessity for public figures to withstand scrutiny and criticism, thus promoting accountability within society. The case serves as a vital reference for fu... |
| 2006 SLD 1702 = 2006 PLC 596 | Writ Petition No.1269 of 2006 , decided on 30.03.2006 | In the case of Writ Petition No.1269 of 2006, the Lahore High Court dealt with the issue of the appointment of Rana Saqlain Mahmood to the post of Tehsil Officer (Finance). The petitioner had applied for the position, believing himself eligible based on his BBA-IT (Honours) degree. After passing a written test and an interview, he was recommended for the position. However, the government sought clarification regarding the equivalence of his qualifications to the prescribed qualifications listed in the advertisement. The court ruled that the petitioner had earned a legitimate expectation of appointment after successfully completing all stages of the selection process. The court's ruling highlighted the significance of adhering to merit-based appointments and ensuring justice in administrative decisions, reflecting the broader principles of socio-economic justice enshrined in the Constitution of Pakistan. This case underscores the importance of transparency and fairness in public service... |
| 2007 SLD 1265, 2007 MLD 1418 | Bail Application No. 174 of 2007 , decided on 30.04.2007 | In the case of Bail Application No. 174 of 2007, the Sindh High Court addressed the bail application of an accused charged under multiple sections of the Pakistan Penal Code and the Criminal Procedure Code. The applicant's counsel argued that the police's evidence was inconsistent, particularly regarding the mashirnamas which contradicted each other. The Court took into account the absence of independent witnesses and the nature of the injuries reported. The judges concluded that the case warranted further inquiry, allowing the accused to be released on bail. This case highlights critical aspects of criminal law, including the principles of bail and the necessity for credible evidence in prosecutions. Legal practitioners often reference this case when discussing bail applications and the evidentiary standards required in criminal proceedings.... |
| 2017 SLD 2958, 2017 CLD 1198 | Civil Appeals Nos. 2561 to 2568 of 2016 and Crimin , decided on 15.05.2015 | In this landmark decision, the Supreme Court of Pakistan addressed the jurisdictional conflict between the Financial Institutions (Recovery of Finances) Ordinance, 2001, and the Offences in Respect of Banks (Special Courts) Ordinance, 1984. The Court clarified that the Banking Courts have exclusive jurisdiction to adjudicate financial disputes, emphasizing the principle that special laws take precedence over general laws. This ruling is significant for financial institutions and customers, as it ensures clarity in legal proceedings related to financial agreements, thereby promoting a fair judicial process. The judgment highlights the importance of statutory interpretation and the application of non obstante clauses in legal frameworks. The case is pivotal for legal practitioners and stakeholders in the financial sector, offering guidance on navigating complex legal landscapes. Keywords: Banking Courts, financial institutions, jurisdiction, legal proceedings, statutory interpretation.... |
| 2001 SLD 1559 = 2001 PLC 193 | Revision Application NOXAR 122 of 1999 , decided on 20.04.2000 | This case revolves around the Industrial Relations Ordinance, specifically sections 25 A and 51, focusing on grievance petitions and entitlement to back benefits for employees. The applicant, Anwar Muhammad, initially filed a grievance petition which was allowed, granting him seniority, promotion, and back benefits. However, during the appeal process, he voluntarily waived his claim to back benefits in exchange for his promotion. The court ruled that this waiver was made voluntarily and without compulsion, leading to the dismissal of his subsequent claim for back benefits after the promotion was granted. This case highlights the importance of understanding employee rights under labor laws, particularly when it comes to waiving rights for promotions. Legal professionals should note the implications of such waivers and the necessity for clear communication in labor disputes.... |
| 1997 SLD 875, 1997 CLC 1885 | Civil Revision Application No. 45 and Civil Miscel , decided on 04.07.1997 | In the case of Sindh High Court Civil Revision Application No. 45 and Civil Miscellaneous Application No. 211 of 1993, the court addressed the issue of delay in filing an appeal. The applicants, MITHAN and others, sought to condone the delay in appealing against a decree from the trial court, alleging they acted on the wrong advice of their counsel. The case highlighted the importance of understanding legal jurisdiction and the consequences of negligence by legal representatives. The court ruled that the advice given by counsel, while potentially sincere, did not excuse the substantial delay that occurred. The judgment emphasized the necessity for both litigants and their counsel to exercise due diligence and care in legal matters. The court's decision reaffirmed that wrong advice from a lawyer cannot serve as a valid reason for condoning delays in legal proceedings, particularly when the parties had ample opportunity to rectify the situation. This case serves as a critical reminder fo... |
| 2006 SLD 440, 2006 PLD 208, 2007 PLJ 7 | R.F.A. No. 140 of 2003 , decided on 27.06.2006 | In the case of R.F.A. No. 140 of 2003, the Peshawar High Court addressed a dispute regarding a promissory note executed for a loan of Rs. 45,00,000. The plaintiff, Masood Anwar, claimed that the respondent, Sabir Khan, defaulted on the repayment. The trial court dismissed the suit, citing issues with the execution of the promissory note and its admissibility due to insufficient stamping. However, upon appeal, the High Court found that the evidence presented, including testimonies from marginal witnesses and notary public verification, substantiated the plaintiff's claims. The court emphasized that minor discrepancies in witness statements did not undermine the overall credibility of the evidence. The decision reinforces the importance of proper documentation in loan agreements and clarifies legal interpretations related to stamp duty in promissory notes.... |
| 2006 SLD 3774 = (2006) 285 ITR 67 | IT REFERENCE No. 298 OF 1994 , decided on 24.11.2005 | The case involves the assessment of a leading cardiologist's tax claims concerning the cost of construction for a heart hospital and the eligibility for investment allowance for medical equipment. The court ruled in favor of the cardiologist, asserting the reasonableness of his reported construction costs and the eligibility of the heart monitoring and treadmill machines for investment allowances under the Income-tax Act. This decision is significant for medical professionals seeking tax benefits for equipment used in patient care, highlighting the intersection between healthcare services and taxation. The case references established precedents and clarifies the definitions of production within the context of medical services.... |
| 2024 SLD 3446 | EFA No.41 of 2023 | The case before the Lahore High Court, Multan Bench, involved United Bank Ltd. as the appellant against Muhammad Amjad Hayat Khan. The legal issues revolved around the Financial Institutions (Recovery of Finances) Ordinance, 2001, specifically Section 19(7). The hearing took place on April 18, 2024, presided over by Judge Muhammad Sajid Mehmood Sethi. The appellant was represented by Advocate Ch. Saleem Akhtar Warraich, while the respondent was represented by Advocate Syed Tariq-ur-Rehman Hashmi. The case highlights the complexities of financial recovery processes and the legal frameworks governing them. As the legal landscape evolves, understanding such cases is crucial for financial institutions and their legal representatives. This case is significant for practitioners in financial law as it underscores the importance of compliance with statutory provisions in recovery matters.... |
| 1993 SLD 1482, 1993 PLC 747 | , decided on 29.04.1993 | In the case before the Labour Appellate Tribunal, Sindh, the petitioners, led by Junaid Ahmad, faced dismissal of their appeals against the Labour Court's ruling. The case revolved around claims made by the petitioners who alleged employment with the respondents and sought to form a union. The tribunal found that the petitioners could not substantiate their claims of employment, failing to prove that the respondents had the requisite number of workers as mandated by the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The court emphasized the importance of documented evidence to establish employment status, which the petitioners lacked. The decision underscores the necessity for workers to have clear proof of employment relationships when seeking protections under labor laws. This case highlights the challenges faced by workers in asserting their rights in union formation and employment claims, especially in the context of labor regulations and employer r... |
| 1982 SLD 878 = (1982) 134 ITR 78 | IT REFERENCE No. 150 OF 1972 | In this significant case concerning the Companies (Profits) Surtax Act, 1964, the Delhi High Court ruled on the classification of certain funds set aside by the Minerals & Metals Trading Corporation as reserves. The case revolved around three specific allocations: the 'staff benefit reserve', 'self-insurance reserve', and 'staff bonus reserve'. The court determined that these reserves did not represent current liabilities or provisions as defined under the law, highlighting the discretionary nature of the funds. The ruling clarified the distinction between reserves and liabilities, emphasizing that the corporation's obligations were not legally binding in terms of fund allocation. This decision is pivotal for understanding corporate finance regulations and the treatment of reserve funds within public sector corporations. Keywords such as 'Companies Act', 'reserves', 'corporate finance', and 'taxation law' are relevant in this context, providing a basis for further discussion and analys... |
| 2009 SLD 3028, (2009) 316 ITR 303 | IT APPEAL No. 1038 OF 2008 , decided on 10.09.2008 | The case revolves around the interpretation of Section 263 of the Income-tax Act, 1961, which allows the Commissioner of Income-tax to revise assessment orders that are prejudicial to revenue interests. In this instance, the Commissioner set aside an assessment order and directed the Assessing Officer to recalculate taxable income based on the mercantile system. However, the subsequent failure to issue a consequential order within the specified timeframe led to an appeal that was deemed infructuous by the Tribunal. The ruling underscores the significance of adhering to established timelines in tax assessments, reflecting on the balance between statutory authority and procedural compliance. The case highlights key legal principles regarding the authority of tax commissioners, the rights of taxpayers, and the interpretation of tax laws, making it a pivotal reference for future tax-related disputes. It also raises questions about the reasonable periods of limitation applicable in tax law ... |
| 1976 SLD 1096 = 1976 PLC 647 | Constitutional Petition No. 135 of 1975 | In the case of Muhammad Ramzan versus the Presiding Officer of the Sind Labour Court, the petitioner was accused of theft and short delivery of goods while working as a driver. Following an inquiry, he was dismissed from service. The Junior Labour Court reinstated him, citing insufficient evidence against him. However, the Vth Sind Labour Court overturned this decision. The Sindh High Court ruled on the procedural aspects of the case, emphasizing the limited scope of the Junior Labour Court's review of factual findings from the inquiry. The judgment reinforced the legal principles governing labor disputes, the rights of workers, and the authority of labor courts in employment-related matters. The ruling concluded with the dismissal of the petition, leaving both parties responsible for their own legal costs. This case highlights significant issues in labor law, particularly regarding the burden of proof and the procedural rights of workers in disciplinary actions, making it a relevant r... |
| 2019 SLD 1471, 2019 CLD 555 | Appeal No. 34 of 2017 , decided on 19.03.2018 | This case revolves around the appeal filed by the Cantonment Board Sialkot against the Environmental Protection Order issued by the EPA regarding the improper dumping of solid waste near residential areas. The complaint was initiated by local residents, which prompted the EPA to take action. However, the Tribunal found that the EPA did not act with due diligence, failing to hear the appellant's side before making a ruling. The case highlights the importance of the right to be heard and the principle of 'audi alteram partem' in administrative proceedings. The Tribunal's decision to remand the case back to the EPA underscores the necessity of fair hearing practices in environmental law cases, particularly those involving public health and safety concerns.... |
| 2004 SLD 2915, (2004) 270 ITR 173 | IT APPEAL No. 144 OF 2003 , decided on 23.02.2004 | This case revolves around the Income-tax Act, 1961, specifically addressing the issue of whether interest on arrears of salary constitutes taxable income. The Punjab and Haryana High Court ruled in favor of a judicial officer, stating that his claims regarding pay scale adjustments were valid. The court ordered the fixation of his pay scale and the payment of arrears with interest. The Assessing Officer's treatment of these arrears as taxable income was contested. The Tribunal supported the officer's claim, citing a precedent case (CIT v. B. Rai) where similar claims were upheld. This case emphasizes the legal interpretations surrounding income tax assessments and the conditions under which interest on arrears may be considered non-taxable. The decision reinforces the importance of timely salary adjustments for judicial officers and the implications of tax laws on such payments. This ruling is significant for similar cases regarding income tax treatment of arrears and interest, ensurin... |
| 2006 SLD 3606 = (2006) 283 ITR 562 | MISC. CASE Nos. 3703 OF 2003 WRIT PETITION (CASE) , decided on 28.01.2004 | This case involves the Bhubaneswar Stock Exchange challenging the orders of the Assistant Commissioner of Income-tax regarding the assessment of its income for several years. The Assistant Commissioner had issued notices stating that the income had escaped assessment and subsequently attached the fixed deposits of the petitioner. The petitioner sought relief under section 220(6) of the Income-tax Act, asserting that the demands were based on issues already decided in its favor in previous rulings. The Orissa High Court ultimately ruled in favor of the petitioner, emphasizing the need for tax authorities to follow directives from the Central Board of Direct Taxes regarding the treatment of assessable defaults. This case highlights the intersection of tax law, administrative discretion, and the rights of entities under tax scrutiny, making it a significant reference point for similar disputes in the future.... |
| 1998 SLD 324, 1998 PTD 2519, (1996) 222 ITR 294 | Tax Case No.53 of 1986 , decided on 25.06.1996 | In the case of Tax Case No.53 of 1986, the Patna High Court addressed the critical issue of whether interest under Section 139(8) of the Income Tax Act, 1961, could be charged in reassessment proceedings prior to April 1, 1985. The court reviewed the legislative amendments and relevant case law to clarify the application of interest provisions during reassessment. This case is significant for taxpayers and legal practitioners, as it delineates the boundaries of tax liabilities under reassessment scenarios. With various High Courts having differing interpretations, this ruling provides valuable guidance on the matter, emphasizing the necessity for clear legislative frameworks to avoid ambiguity in tax assessments. The ruling is expected to resonate within tax law discussions, especially regarding the implications of amendments to tax legislation. For those engaged in tax litigation, understanding the nuances of this case is essential, as it may influence future assessments and taxpayer ... |
| 1989 SLD 2507, 1989 PLC 946 | SG-106 of 1988 , decided on 03.04.1988 | This case revolves around a dispute regarding promotion rights within the Municipal Corporation, Sargodha. The appellant, Maqsood, contested the promotion of Khalid Mahmood as Sanitary Supervisor, claiming he was not given a fair opportunity to prove his seniority. The Labour Court dismissed his grievance, citing lack of evidence proving he was the senior most. The Appellate Tribunal intervened, highlighting procedural unfairness, and remanded the case for re-evaluation. Key issues include the interpretation of seniority under the Industrial Relations Ordinance and the rights of employees for fair promotion practices. This case underscores the importance of procedural justice in employment matters, particularly in public sector promotions. The decision emphasizes the need for courts to ensure that all parties have the opportunity to present their cases fully, especially in matters affecting their employment rights.... |
| 2024 SLD 2704, 2024 PLC 147 | C.P. No. 2456-L of 2022 , decided on 24.07.2023 | The case revolves around the legal interpretation of the Punjab Employees Efficiency, Discipline and Accountability Act, 2006, particularly section 21, which mandates that disciplinary proceedings against retired employees must be concluded within two years of their retirement. The Supreme Court of Pakistan evaluated whether the disciplinary proceedings initiated against Muhammad Afzal Anjum Toor, a retired Executive Engineer, violated this provision. The case highlights the importance of adhering to statutory time limits in disciplinary actions and reinforces the authority of the Punjab Service Tribunal in safeguarding the rights of retired employees. The decision emphasizes accountability and efficiency in public service while ensuring that the due process is followed. This case serves as a precedent for future disciplinary proceedings against retired employees, clarifying the legal obligations of authorities under the PEEDA Act.... |
| 1992 SLD 146, 1992 PTD 924, (1991) 187 ITR 515 | Income-tax Application No.52 of 1990 , decided on 24.08.1990 | The case revolves around the Income Tax Act, specifically section 256, where the Allahabad High Court examined the legitimacy of purchases made by Moti Lal Padampat Udyog Ltd from a party deemed non-existent by the Income-tax Officer. The Tribunal had to determine whether the Income-tax Officer acted correctly in disallowing the purchases as genuine. The court found that the assessee had ample opportunity to present evidence but failed to do so, thus justifying the Tribunal's decision. The ruling highlights the importance of substantiating claims with credible evidence in tax matters, emphasizing the stringent standards for proving the authenticity of transactions in income tax assessments. This case serves as a precedent for similar disputes concerning the authenticity of transactions and the burden of proof resting with the taxpayer.... |
| 1991 SLD 2280, 1991 KLR 99 | Writ Petition No. 673 of 1983 , decided on 02.02.1991 | This case revolves around a land dispute between Muhammad Sher and Fateh Khan regarding the ownership and possession of land and trees in Sargodha, Pakistan. The petitioner, Muhammad Sher, claimed ownership of certain Shisham trees, while the respondents contended that the petitioner had encroached upon their land. The legal proceedings involved multiple appeals and petitions, including a suit for declaration and several applications to the revenue authorities. The Lahore High Court ultimately ruled that the revenue courts had the jurisdiction to address the demarcation and possession issues, dismissing the writ petition and emphasizing the importance of following proper legal procedures in land disputes. The case highlights key legal principles such as jurisdiction, res judicata, and the roles of civil and revenue courts in resolving land ownership disputes. Keywords like 'land demarcation', 'property ownership', 'legal jurisdiction', and 'res judicata' are crucial for understanding t... |
| 2013 SLD 1244, 2013 MLD 31 | Civil Revision No. 1939 of 2011 , decided on 24.06.2011 | In the case of Civil Revision No. 1939 of 2011, the Lahore High Court examined the validity of a pre-emption claim under the Punjab Pre-emption Act, 1991. The petitioner, represented by Muhammad Naveed Shabbir Goraya, sought to overturn the dismissal of his suit for possession through pre-emption by the lower courts. The court found that the petitioner did not comply with the legal requirements for the exercise of pre-emption rights, specifically failing to announce his claim in the presence of the required witnesses. The judgment highlighted the importance of adhering to procedural norms in pre-emption cases and reinforced the principle that claims must be substantiated by credible evidence. The ruling serves as a significant precedent for future pre-emption claims, emphasizing the necessity of proper legal representation and thorough documentation in such matters. Keywords such as 'Punjab Pre-emption Act', 'legal rights', 'property law', and 'court decisions' are crucial for understa... |
| 1957 SLD 6, 1957 PLD 219 | Civil Appeal No. 176 of 1956 and Writ Petition No. , decided on 29.11.1956 | This case addresses the professional conduct of Lalit Mohan Das, a legal practitioner, who faced disciplinary action under the Legal Practitioners Act, 1879. The Supreme Court of India dealt with allegations of misconduct against him, highlighting the balance required between advocating for clients and upholding the dignity of the court. The court's decision emphasized that legal practitioners must not make unfounded accusations against judicial officers, as such behavior undermines the integrity of the legal system. The ruling serves as a precedent for similar cases involving professional misconduct in the legal field, reinforcing the importance of ethical standards among lawyers. This case is particularly relevant for legal practitioners, law students, and anyone interested in the intersection of law and professional ethics. Keywords include 'professional misconduct', 'legal ethics', 'Legal Practitioners Act', and 'Supreme Court of India', making it a valuable reference for future ca... |
| 2014 SLD 1956, (2014) 367 ITR 22 | W.A. NOS. 269,271,274,275,287,288,304,305,306,308, , decided on 31.03.2014 | In the landmark case of Kodur Service Co-Operative Bank Ltd. v. Director of Income Tax (Intelligence), the Kerala High Court addressed the legality of notices issued under section 133(6) of the Income-tax Act. The court analyzed the powers granted to income-tax authorities to call for information relevant to tax compliance. The co-operative societies, which are established under the Kerala Co-operative Societies Act, contended that the notices were arbitrary and beyond the jurisdiction of income-tax authorities. However, the court clarified that the purpose of the notices was to conduct a general survey and gather information on cash deposits exceeding five lakhs over the last three years. This case underscores the balance between tax compliance and the operational autonomy of co-operative societies, establishing a precedent for future inquiries into financial activities. Keywords such as 'Income-tax Act', 'co-operative societies', and 'tax compliance' are crucial for understanding the... |
| 1987 SLD 856, 1987 PLD 276, (1988) 57 TAX 1 | Civil Appeals Nos. 72 to 83 and 86 of 1977 , decided on 04.03.1987 | In the landmark case of Civil Appeals Nos. 72 to 83 and 86 of 1977, the Supreme Court of Pakistan addressed significant questions concerning income tax assessments and the jurisdiction of tax authorities. The appellants, members of the Saigol family, contested the decisions made by the Income-tax Officer and the Inspecting Assistant Commissioner regarding their income tax assessments for the year 1963-64. The core issue revolved around the validity of the reopening of assessments under section 34-A of the Income-tax Act, 1922, and whether the disputed dividend income could be taxed despite the appellants' declarations of excess income under Martial Law Regulation No. 32. The Supreme Court's ruling underscored the importance of adhering to procedural norms in tax assessments and the necessity for tax authorities to operate within their legal jurisdiction. This case is pivotal for understanding tax law in Pakistan, especially in relation to the treatment of excess income declarations and... |
| 1985 SLD 984, 1985 SCMR 1881 | Civil Petition No. 280 of 1980 , decided on 25.05.1985 | This case revolves around a dispute over a house possession claim by Allah Yar Khan, who alleged ownership based on a sale-deed from Sultan Mahmood. The initial suit was dismissed, but an appeal led to a decree in favor of the respondent. Following a revision application to the Lahore High Court, which was also dismissed, the petitioner sought further appeal at the Supreme Court. The Supreme Court ruled that arguments not previously raised before the High Court could not be introduced at this stage, thus upholding the previous court's dismissal. This decision underscores the importance of procedural adherence in legal disputes and the principle that issues must be raised at the appropriate judicial level. The ruling also emphasizes the court's reluctance to interfere with findings of fact established by lower courts. The case illustrates critical aspects of property law and the implications of the Registration Act in establishing title claims. Keywords: Supreme Court, property dispute,... |
| 2021 SLD 2189, 2021 PLJ 87 | Crl. P. No. 1245 of 2020 , decided on 10.02.2021 | This case revolves around a criminal petition concerning the grant of pre-arrest bail under Section 498 of the Criminal Procedure Code. The petitioners, Muhammad Zahid Aslam and another, faced allegations of fraud involving significant sums of money and threats made against the complainant. The court analyzed the evidence, including banking transactions and civil disputes, and found that the case appeared to be a misuse of the criminal process to exert pressure on the petitioners. The judges underscored the importance of safeguarding individuals from wrongful prosecution, especially when motives may be oblique. The decision reinforces the legal principle that pre-arrest bail is a crucial protection for citizens against potential abuse of power within the justice system.... |
| 2022 SLD 1819, 2022 PLJ 205 | Crl. P. No. 407 of 2022 , decided on 12.05.2022 | The case revolves around the alleged murder of a 37-year-old woman, where familial ties complicate the investigation. The Supreme Court of Pakistan addressed the issue of inadequate police investigations, particularly in sensitive cases involving women. The ruling emphasized the necessity for female police officers to be part of investigations when female complainants or witnesses are involved, to ensure that the truth is not concealed due to intimidation. The court expressed concern over the misuse of laws regarding honor-related crimes and the need for better guidelines in handling such cases. The decision to grant bail to Janab Ali reinforces the principle of further inquiry in criminal cases, ensuring that individuals are not unjustly incarcerated without substantial evidence. The ruling also references the 'Standard Operating Procedure for Investigation of Rape Cases' and calls for similar protocols to be established in Khyber Pakhtunkhwa to protect women's rights and ensure justi... |
| 2005 SLD 1436, 2005 CLC 1839 | Civil Revision No. 1432 of 1996 , decided on 20.07.2005 | This case revolves around the legal intricacies of property transactions where the attorney's authority is questioned. Mst. Iqbal Bibi filed a suit claiming ownership of land after her husband, Atta Ullah, purportedly sold it without her consent. The Lahore High Court analyzed the provisions of the Contract Act, particularly sections 188 and 214, which govern the authority of an attorney in property sales. The court ruled that sales conducted by an attorney in favor of relatives require explicit permission from the principal. The decision emphasized the protection afforded to pardahnashin women under the law. The case highlights the importance of consent in property transactions, especially when familial relationships are involved, and the burden of proof lies with the beneficiary of the transaction. It underscores the legal principles established in previous case law regarding fiduciary duties and the necessity of corroborative evidence in such transactions. This case serves as a sign... |
| 1938 SLD 65 = (1938) 6 ITR 10 | D-2741 of 1935 , decided on 01.09.1937 | In the case of Commissioner of Income-tax v. Motiram Nandram, the Nagpur High Court examined a significant issue regarding the classification of a financial transaction as either a trading loss or a capital loss. The case revolved around a Rs. 50,000 deposit made by the petitioners with the White Kerosene and Mineral Oil Company, intended to secure an organizing agency. The petitioners sought to write off a portion of this deposit, citing it as a bad debt after the company went into liquidation. The court's ruling emphasized the importance of understanding the nature of the transaction, which involved elements of both a loan and a business investment, ultimately categorizing it as a trading loss. This case highlights the complexities of tax law, particularly in distinguishing between capital and revenue expenditures, and serves as a precedent for similar cases involving money-lending activities, reinforcing the notion that losses incurred in the course of business operations should be ... |
| 2006 SLD 2208 = 2006 CLC 1284 | R.F.As. Nos.54 and 55 of 1998 , decided on 02.05.2006 | In the case of R.F.As. Nos.54 and 55 of 1998, the Peshawar High Court addressed a significant issue of defamation law involving allegations against Abdullah Jan, who was accused of appropriating property belonging to vulnerable individuals such as widows and orphans. The case revolved around the publication of defamatory statements in prominent newspapers, which led to a legal battle over damages. Initially, the trial court ruled in favor of the plaintiff, awarding substantial damages. However, upon appeal, the High Court scrutinized the evidence presented and determined that the plaintiff failed to adequately demonstrate the impact of the defamatory statements on his reputation. The court's decision to reduce the damages highlighted the necessity for compelling evidence in defamation claims, reaffirming that mere allegations are not sufficient for high damages awards. This case serves as a crucial reference point in understanding the balance between freedom of speech and protection ag... |