Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 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... |
| 1985 SLD 485, 1985 SCMR 473 | Civil Petition No. 140 of 1981 , decided on 21.08.1984 | This case revolves around the issue of locus standi concerning the transfer of the Ishar Dass Building in Lahore. The Supreme Court of Pakistan addressed the petition of Rahat Javed, who claimed rights to the property based on a will allegedly executed by G.S. Kapur. However, the court found that the will was likely forged and that the petitioner did not establish his standing to claim the property. The ruling emphasized the importance of credible evidence in property claims and highlighted the consequences of perjury in legal proceedings. This case underscores the complexities involved in property transfer cases, especially those related to evacuee properties in Pakistan, and sets a precedent for future cases concerning locus standi and document authenticity.... |
| 2020 SLD 2238, 2020 PLJ 923 | Crl. Acq. A. No. 222 of 2016 , decided on 01.07.2019 | This case revolves around the acquittal of the accused in a murder charge under the Pakistan Penal Code. The prosecution alleged that the accused, during a quarrel, attacked the complainant's son with a dragger. However, the court found that the evidence presented was insufficient to establish guilt. Key witnesses were closely related to the complainant, and their testimonies were inconsistent. The absence of independent witnesses raised doubts about the prosecution's case. The court held that merely being present at the scene does not imply involvement in the crime. This case highlights the importance of substantial evidence in criminal proceedings and the safeguards against wrongful convictions.... |
| 2024 SLD 4562, 2024 PLJ 508 | W.P. No. 70222 of 2022 , decided on 08.11.2022 | This case revolves around the constitutional petition filed by Ghulam Mahmood Dogar, who challenged the notifications regarding his transfer and suspension from the Punjab Government to the Federal Government. The Lahore High Court determined that the Provincial Government had not relieved the petitioner, thus the court lacked jurisdiction over the matter. The court's decision highlighted the importance of Article 212 of the Constitution, which restricts the High Court's jurisdiction in matters related to civil servants' terms and conditions of service, including transfers and suspensions. The ruling underscored that such disputes should be resolved through the Services Tribunal, affirming the legal principle that civil servants must utilize available statutory remedies before approaching the High Court. The case emphasizes the procedural requirements for transfers in civil service and the legal frameworks governing such administrative actions, providing a significant precedent for fut... |
| 1983 SLD 1415, 1983 PLC 266 | Appeal No. 508 (L) of 1982 , decided on 26.01.1983 | This case revolves around the disciplinary proceedings against Ch. Munawar Hussain Bhatti, a Superintending Engineer, accused of various irregularities during his tenure at the Pakistan Water and Power Development Authority (WAPDA). The proceedings were marred by procedural flaws, including lack of a fair hearing and the presence of biased officials during decision-making. The Tribunal emphasized the need for transparency and adherence to natural justice principles, ultimately ruling in favor of the appellant. This case underscores the significance of due process in disciplinary actions within civil service and the legal expectations for fair treatment of employees in administrative matters.... |
| 1987 SLD 1043, 1987 PLC 186 | Appeal No. 193 (L) of 1983 , decided on 30.09.1986 | This case revolves around the appeal of Khurshid Ahmad against his compulsory retirement by WAPDA. The Tribunal found that the inquiry leading to his dismissal lacked credible evidence and was based on a flawed understanding of the circumstances surrounding the charges. The court witness's testimony was deemed inadequate and speculative, failing to prove the allegations against the appellant. The decision highlighted the importance of fair play and justice in administrative inquiries, ultimately reinstating Ahmad and treating his absence as leave without pay. This case underscores the need for robust evidence in misconduct allegations within public service, ensuring that civil servants are protected from unjust actions based on insufficient grounds.... |
| 1986 SLD 2525, (1986) 162 ITR 468 | D-2741 of 2016 , decided on 01.01.1986 | In this landmark case decided by the Karnataka High Court, the issue at hand was whether the income derived by D.R. Puttanna Sons (P.) Ltd. from renting out a building constructed on leased land should be classified as 'Income from house property' or as business income. The court ruled that since the ownership of the building remained with the lessee during the lease period, the income should be assessed as income from property. The decision was supported by references to significant precedents in income tax law, including cases like S.G. Mercantile Corporation P. Ltd. v. CIT and Y.V. Srinivasamurthy v. CIT, which established that ownership is a key factor in determining the nature of income. This ruling underscores the importance of legal definitions of property ownership in tax assessments, especially for companies engaged in real estate activities. The case highlights critical aspects of the Income-tax Act, 1961, particularly section 22, which deals with income from house property. ... |
| 2017 SLD 82, 2017 SCMR 77 | Crl. P. No. 933-L of 2016 , decided on 16.09.2016 | In the case of Crl. P. No. 933-L of 2016, the Supreme Court of Pakistan addressed the matter of pre-arrest bail for the petitioner, ZUHAIR ABBAS TAHEEM. The petitioner faced allegations related to the preparation of a forged agreement aimed at usurping property, specifically in the context of ongoing civil litigation. The court noted that the FIR did not contain direct accusations against the petitioner regarding the alleged forgery. Instead, the allegations were directed at his co-accused, who had already been granted bail. The court also considered the timing of the FIR, which was filed after the petitioner initiated a suit for specific performance, raising concerns about the complainant's motives. Ultimately, the court confirmed the bail, emphasizing the lack of substantial evidence against the petitioner and the possibility of ulterior motives behind the complaint. This case highlights the complexities surrounding bail applications in the context of ongoing civil disputes and the i... |
| 2017 SLD 665, 2017 CLD 285 | Suit No. 67 of 2014 , decided on 10.11.2016 | In the case of MCB Bank Limited vs. Sajida Nqai Riaz and others, the Sindh High Court addressed a complex dispute involving banking regulations and the authority of special forums. The plaintiff, MCB Bank, sought to recover amounts related to pay orders disbursed without proper authorization, arguing that the decisions made by the Banking Mohtasib were flawed. However, the court found that the plaintiff had previously participated in the proceedings before the Banking Mohtasib and accepted its rulings. The decision underscored the importance of jurisdiction and the principle of finality in administrative decisions, particularly in financial disputes. The court emphasized that without demonstrating any mala fide actions or jurisdictional errors, the plaintiff's claims against the defendants were untenable. This ruling serves as a significant reference for future banking disputes, highlighting the critical need for clear contractual relationships and due process in banking operations. Ke... |
| 1982 SLD 1480, 1982 PLC 316 | Suit No. 464 of 1976 , decided on 23.12.1981 | In the landmark case of Suit No. 464 of 1976, the Sindh High Court addressed the conflict between a secured creditor, Habib Bank Ltd., and the Sind Employees Social Security Institution regarding priority claims on assets. The core issue revolved around whether the Social Security Institution could assert priority over the bank's mortgage, given that the dues had accrued prior to the mortgage's establishment. The court interpreted the West Pakistan Employees' Social Security Ordinance, 1965, specifically sections 55 and 68, to clarify that priority is only applicable in insolvency or winding-up scenarios. The ruling underscored that the bank's rights as a secured creditor were intact, as no attachment process was initiated prior to the mortgage. This case sets a significant precedent in the interpretation of creditor rights and the hierarchy of claims against secured assets, particularly in the context of social security contributions. Keywords: secured creditor, priority claims, socia... |
| 2007 SLD 80, 2007 PTD 1428 | I.T.As. Nos.1271/KB to 1273/KB of 2005 , decided on 17.02.2007 | This case revolves around the Income Tax Ordinance and the procedural intricacies of tax assessments. The Income Tax Appellate Tribunal reviewed the legality of the orders passed by the Assessing Officer concerning the returns filed by the Assessee, an Association of Persons (AOP) engaged in Flour Mills. The Tribunal pointed out deficiencies in the proceedings where the returns were not signed and verified as required, leading to the cancellation of the orders by the First Appellate Authority. Furthermore, the Tribunal highlighted the importance of proper service of notices and the serious implications of non-filing of returns. This case underscores the need for strict adherence to tax regulations and the procedural correctness in tax assessments, making it a significant reference for similar future cases. The decision emphasizes the importance of compliance with statutory requirements in tax matters, which can lead to severe actions if neglected. The case serves as a reminder for busi... |
| 2020 SLD 1522 | I.T.A. No. 414/IB/2015 , decided on 10.02.2020 | In the case of I.T.A. No. 414/IB/2015, the Appellate Tribunal Inland Revenue addressed the complexities surrounding the appeal against the Commissioner Inland Revenue's order regarding income tax assessments. The appellant, M. Tariq, contested the adjustments made to his daily sales estimation, which were reduced from Rs. 7,000 to Rs. 6,000 by the CIR(A). The tribunal ruled on the procedural impropriety of the department pursuing both an appeal and a rectification application for the same issue. This decision highlights the importance of the doctrine of election in legal proceedings, which prevents litigants from seeking multiple remedies simultaneously for a single grievance. The ruling emphasizes that once a party opts for a remedy, they cannot pursue another, thereby aiming to reduce litigation and ensure judicial efficiency. The case is significant in tax law and procedural fairness, reinforcing the need for clear legal strategies when addressing tax disputes. It serves as a critic... |
| 2014 SLD 1506, 2014 PTD 1004, (2014) 109 TAX 302 | M.As. Nos. 281/LB and 282/LB of 2012 , decided on 08.11.2013 | In the case of Hospitality Enterprises vs. Additional Collector-III, the Appellate Tribunal Inland Revenue dealt with a miscellaneous application seeking to recall an order due to the taxpayer's absence at a scheduled hearing. The Tribunal found that the taxpayer's representative had mistakenly recorded the hearing date, resulting in the dismissal of the appeals for want of prosecution. Despite the representative's claims of non-deliberate absence, the Tribunal emphasized that the applications lacked proper documentation and failed to meet legal requirements. The Tribunal dismissed the applications as not maintainable, citing suppression of facts by the taxpayer regarding previous proceedings. The decision reinforces the importance of adhering to procedural rules and the necessity of including all relevant parties in litigation. The Tribunal also imposed costs on the applicant as a deterrent against frivolous litigation, which is crucial for maintaining judicial efficiency.... |
| 1992 SLD 1260, (1992) 193 ITR 693 | In this case, the Allahabad High Court addressed the tax exemptions available to charitable trusts under the Income-tax Act, 1961, specifically focusing on section 11. The case arose from an appeal by the Commissioner of Income Tax regarding the Tribunal's ruling that Mool Chand Sharbati Devi Hospital Trust was entitled to such exemptions for the assessment year 1985-86. The court emphasized the importance of determining whether the Tribunal's findings posed a question of law that warranted further examination. This case highlights critical aspects of tax law, particularly concerning the eligibility of charitable organizations for income tax exemptions, making it a significant reference for legal professionals and tax authorities alike. Keywords such as 'charitable trust tax exemption', 'Income-tax Act section 11', and 'legal questions in tax law' are crucial for those researching tax law and charitable organizations.... | |
| 2009 SLD 334, 2009 PLD 415 | Civil Revision No. 1385 of 2002 , decided on 09.10.2008 | This case revolves around the principles of pre-emption under the Punjab Pre-emption Act, 1991, specifically focusing on the requirements for filing a suit for possession through pre-emption. The Lahore High Court ruled that the absence of specific details regarding the Talb-i-Muwathibat in the plaint resulted in the case being deemed non-maintainable. The court's decision underscores the critical nature of procedural compliance in legal filings, which serves to protect the integrity of judicial processes. Key legal precedents were cited to reinforce the ruling, emphasizing that adherence to statutory requirements is essential for the success of such suits. The judgment also reiterated the binding nature of Supreme Court decisions on lower courts, highlighting the importance of following established legal interpretations to ensure consistency in the application of law. This case serves as a significant reference point for future cases involving the Punjab Pre-emption Act, providing cla... |
| 1992 SLD 560, (1992) 195 ITR 588 | AGRL. IT REFERENCE CASE No. 3 OF 1984 , decided on 06.03.1992 | In the case of AGRL. IT REFERENCE CASE No. 3 OF 1984, the Kerala High Court addressed the application of section 10(1) of the Kerala Agricultural Income-tax Act, 1950, focusing on the exemptions available to agricultural income. The court examined the relationship between the two provisos of section 10(1) and their applicability to various clauses, particularly clause (e), which pertains to exemptions for life insurance payments. The court upheld the interpretation that the limitations specified in the first proviso apply solely to clause (e) and are not applicable to other provisions within section 10(1). This ruling is significant for taxpayers and legal practitioners as it clarifies the scope of tax exemptions related to agricultural income and the specific conditions under which these exemptions can be claimed. The case reinforces the importance of precise legal interpretations in the context of tax law and provides a clearer understanding of the provisions under the Kerala Agricul... |
| 1979 SLD 521, 1979 SCMR 225 | Criminal Appeal No. 131 of 1976 , decided on 06.12.1978 | In this significant case, the Supreme Court of Pakistan dealt with the appeal of Muhammad Yunus against his conviction for murder under Section 302 of the Penal Code. The case revolved around the stabbing death of Mushtaq Ahmad, with key evidence presented by eyewitnesses, including Muhammad Munsif, who testified about the events leading to the murder. The Court emphasized the importance of corroborative evidence, such as the recovery of blood-stained clothes and the murder weapon, in establishing the appellant's guilt. Despite the defense raising questions about the credibility of the eyewitnesses and the recording of the FIR, the Supreme Court found the prosecution's case compelling. The appeal was ultimately dismissed, reaffirming the lower courts' decisions and highlighting the judiciary's role in ensuring justice in murder cases. This case serves as a precedent in evaluating witness credibility and the standards of evidence required for murder convictions, making it crucial for le... |
| 2022 SLD 1164, (2022) 126 TAX 1 | Nos. 0052 & 0064/OM/2022 , decided on 20.09.2022 | In this case, the Federal Tax Ombudsman addressed the issue of refund claim adjustments by taxpayers against their admitted tax liabilities for the years 2016-2021. The Ombudsman noted that the Federal Board of Revenue (FBR) had provided data on numerous refund claims but failed to issue uniform policy guidelines for processing these claims. The case highlighted instances of maladministration, including the rejection of claims without proper audits and the issuance of show cause notices without adequate justification. The Ombudsman ruled that such practices not only caused harassment to taxpayers but also led to prolonged litigation, emphasizing the need for clear instructions and a standardized approach to handling refund claims. The case underscores the significance of taxpayer rights and the necessity for the tax department to adhere to legal provisions while processing claims.... |
| 2021 SLD 2847, 2021 PLJ 216 | Criminal Misc. No. 639/B of 2019 , decided on 30.10.2019 | In the case of ABBAS KHAN vs. STATE AND ANOTHER, the Islamabad High Court addressed the application for post-arrest bail made by the petitioner, who was accused of abduction under the Pakistan Penal Code. The court examined the allegations and the context, particularly focusing on the fact that the alleged abductee had entered into a Nikkah voluntarily with the petitioner. The decision emphasized the importance of consistency in granting bail, especially since a co-accused had already been granted bail in a related case. The court ordered that the trial must be concluded within three months and granted bail with specific conditions. This case highlights significant aspects of criminal procedure and the legal principles surrounding bail in Pakistan, particularly in sensitive cases involving minors and allegations of abduction.... |
| 2007 SLD 1709 = 2007 PTD 2293 | D-2169 of 2004 , decided on 04.06.2004 | In the landmark case of National Highway Authority vs. Central Board of Revenue, the Sindh High Court addressed critical issues surrounding the release of machinery held by Customs Authorities. The case revolved around the National Highway Authority's contention that equipment necessary for the construction of the Islamabad-Peshawar Motorway was being unlawfully withheld due to ongoing disputes over customs duty exemptions. The court's decision not only provided clarity on the rights of the NHA but also established a precedent for similar cases involving customs disputes in Pakistan. The ruling emphasized the importance of ensuring that essential construction equipment is not hindered by bureaucratic challenges, thereby facilitating infrastructure development in the country. This case is significant for legal practitioners, government entities, and stakeholders involved in public works, as it highlights the intersection of customs law and constitutional rights, making it a pivotal refe... |
| 1998 SLD 1363 = 1998 CLC 1025 | First Rent Appeal No.659 of 1994 , decided on 10.06.1997 | The case revolves around a rent dispute involving the Sindh Rented Premises Ordinance. The original tenant, Ghulam Moinuddin, ceased payment of rent, leading to the landlord, Hafiz Muhammad Ibrahim, seeking eviction. Following the tenant's death during proceedings, his legal heirs contested the eviction. The court ruled that the heirs were liable for the original tenant's defaults and upheld the eviction order. This case highlights the legal obligations of tenants and their representatives in rental disputes under the Sindh Rented Premises Ordinance, emphasizing the importance of timely rent payments and the landlord's right to recover possession for bona fide needs.... |
| 2015 SLD 256 | ITA No. 923/IB/2015 , decided on 17.11.2015 | In the case of ITA No. 923/IB/2015, the Appellate Tribunal Inland Revenue examined the appeal filed by MR. RAHEEL YASIR against the order passed by the Commissioner Inland Revenue. The case revolved around significant issues such as improper notice service, the taxpayer's non-resident status, and the implications of Section 218 of the Income Tax Ordinance, 2001. The Tribunal noted that the taxpayer's rights to a fair hearing were compromised due to erroneous notice service to an under-construction property instead of the taxpayer's actual residence in the UK. This led to a lack of opportunity for the taxpayer to defend his position adequately. The Tribunal's decision emphasized the importance of correct procedural compliance in tax assessments and the need to provide taxpayers with fair opportunities to challenge tax authorities' actions. The ruling underlines critical principles in tax law and administrative justice, reinforcing the need for due process in tax assessments.... |
| 1991 SLD 1099, 1991 SCMR 1124 | Criminal Appeal No.219 of 1990 , decided on 27.03.1991 | This case revolves around a criminal appeal regarding the conviction of Liaqat Hussain Shah and Ashiq Hussain Shah for the murder of Ghulam Abbas Shah, which occurred on August 12, 1983. The Supreme Court of Pakistan reviewed the evidence presented by the prosecution, including eyewitness accounts from Hussain Shah, Ashraf Shah, Ikrar Shah, and Mst. Chandni Bi, who testified to the events leading to the murder. The court found that the testimonies were credible and consistent, despite the defense's claims of innocence. The motive behind the murder was rooted in a longstanding family feud, with previous murders in the complainant's family complicating the context. The appeal was ultimately dismissed, and the conviction was upheld, reinforcing the principles of justice and the thorough evaluation of evidence in criminal cases. This case highlights the importance of eyewitness testimony and the legal standards for proving guilt in murder cases, making it a significant reference point in c... |
| 1989 SLD 2298, (1989) 176 ITR 295 | D-2741 of 2016 | This case revolves around the interpretation of Rule 1(iii) of the Second Schedule to the Companies (Profits) Surtax Act, 1964, particularly concerning the computation of capital for assessment years 1971-72 and 1972-73. The issue at hand was whether amounts designated as 'bonus reserves' could be excluded from the computation of the assessee's capital. The Tribunal found that these reserves were not linked to actual bonus payments made to employees during the assessment years in question. The decision emphasized the need for reserves to reflect actual commitments for payment to be excluded from capital computation. The ruling reinforced the principle that reserves should be assessed based on their actual usage and correlation with payments. This case is significant for companies assessing their capital computation under the Surtax Act, ensuring compliance and accurate financial reporting. Key terms include 'bonus reserve', 'capital computation', 'Companies (Profits) Surtax Act', and '... |
| 1983 SLD 224, 1983 SCMR 1031 | Civil Petition No. 1153 of 1976 , decided on 12.03.1983 | The case revolves around the dispute of property allocation under the Displaced Persons (Compensation and Rehabilitation) Act, where the petitioners contest the decision of the Deputy Settlement Commissioner regarding the property they were allocated. The Supreme Court emphasized the importance of possession and prior claims in property disputes, highlighting that the petitioners failed to substantiate their claims for additional land. This case serves as a significant reference for understanding property rights and the legal framework governing displaced persons in Pakistan. The judgment clarifies that claims for property not previously possessed are untenable, and it reinforces the legal principle that possession is a critical factor in property disputes. By rejecting the appeal, the court has set a precedent for similar cases, emphasizing that parties must assert their claims through appropriate legal channels. This decision is pivotal for legal practitioners and those involved in p... |
| 2011 SLD 2026, 2011 YLR 96 | Criminal Appeal No. 641 of 2002 , decided on 27.07.2010 | This case revolves around the acquittal of Murad Tariq in a murder case involving the death of Abid Ali. The Lahore High Court critically evaluated the evidence presented by the prosecution, highlighting numerous inconsistencies and contradictions in witness statements. The court noted that the eyewitnesses could not have been present at the time of the shooting, as their testimonies lacked credibility. Furthermore, the medical evidence contradicted the prosecution's narrative regarding the circumstances of the shooting. The absence of a recovered weapon and the failure to establish a clear motive played crucial roles in the court's decision to acquit the appellant. This case emphasizes the importance of a robust evidentiary foundation in criminal proceedings and serves as a reminder of the principle that the burden of proof lies with the prosecution. Keywords such as 'murder acquittal', 'criminal appeal', and 'evidence evaluation' are relevant for those researching similar legal cases... |
| 1956 SLD 108, 1956 PLD 554 | Civil Revision Petition No. 239 of 1955 , decided on 16.04.1956 | This case highlights the critical legal principle that an appeal should not be dismissed due to non-payment of process fees unless a specific deadline for payment has been established by the court. The Lahore High Court ruled that the appeal's dismissal was illegal because the court did not set a period for payment. This ruling reinforces the importance of procedural fairness and the need for courts to provide clear timelines for parties involved in legal proceedings. It is essential for legal practitioners to ensure compliance with procedural requirements to avoid dismissal of appeals, thereby protecting the rights of the parties involved. Keywords: legal procedures, civil procedure code, appeal dismissal, process fees, Lahore High Court, judicial review.... |
| 1978 SLD 14, (1979) 39 TAX 47 | I.T. A. No. 967(KB) of 1976-77 , decided on 07.01.1979 | In this landmark decision by the Appellate Tribunal Inland Revenue, the focus was on the classification of expenses incurred by a cinema operator following a devastating fire. The Tribunal examined the provisions of the Income Tax Act, 1922, particularly Section 10, which governs deductions for repairs and capital expenditures. The Tribunal concluded that expenses incurred for current repairs are deductible, while capital expenditures require careful categorization. This ruling not only clarified the distinction between various types of expenses but also reinforced the rights of tenants to claim deductions for necessary repairs as per their lease agreements. The case also addressed the eligibility for depreciation on machinery acquired through hire purchase agreements, a significant aspect that impacts many businesses in similar situations. This case serves as a crucial reference for future tax assessments and highlights the importance of proper accounting and classification of expendi... |
| 2006 SLD 2101, 2006 CLC 829 | Regular Second Appeal No.59 of 2004 , decided on 17.02.2005 | This case involves a regular second appeal before the Lahore High Court concerning a contract dispute between Messrs Rana Works Engineers and Contractors (the appellant) and the Government of Pakistan (the respondents). The appellant sought recovery of a significant amount tied to a contract for storage sheds which was allegedly altered fraudulently by the respondents. The trial court dismissed the appellant's suit, and the decision was upheld by the appellate court. The Lahore High Court ultimately ruled against the appellant due to their failure to submit a required certified copy of the trial court's judgment, thus making the appeal non-maintainable. The ruling emphasized the importance of procedural compliance in legal appeals, underscoring that negligence in adhering to court protocol can lead to dismissal of the case. The court's decision was also supported by earlier case law establishing that appeals must be substantiated with necessary documentation for validity.... |
| 1999 SLD 1218, 1999 PLD 99 | D-3264 of 1993 and D-408 of 1994 , decided on 14.10.1998 | The case revolved around the legality of the octroi charges imposed by the Town Committee, Digri, which were based on the value of goods rather than their weight, contravening statutory regulations. Petitioners, comprising local businessmen, challenged this practice on grounds of discrimination and violation of fundamental rights as laid out in the Constitution of Pakistan. The Sindh High Court found the Town Committee's practices excessive and unjust, leading to a decision that mandated adherence to the Octroi Rules, ensuring equal treatment under the law for all citizens. This ruling highlights the importance of compliance with legal frameworks in local governance and the protection of citizens' rights. The case is significant for its interpretation of constitutional rights concerning local tax regulations and equitable treatment for all citizens. It serves as a precedent for similar disputes regarding local taxation and enforcement of municipal regulations.... |
| 1985 SLD 702, 1985 SCMR 1214 | Civil Petition No. 80 of 1979 , decided on 27.02.1985 | In the case of Civil Petition No. 80 of 1979, the Supreme Court of Pakistan addressed the issue of amending a plaint due to a bona fide mistake in the description of property. The petitioner, Muhammad Amir, sought to correct certain Khasra numbers that were inaccurately listed due to clerical errors from the Patwari. The Court upheld the Lahore High Court's ruling allowing the amendment, asserting that the subject-matter of the suit was not in doubt. This case underscores the importance of accuracy in property descriptions within legal documents and the Court's willingness to permit amendments that rectify genuine mistakes without compromising the rights of the parties involved. Key legal principles from the Civil Procedure Code and the Constitution of Pakistan were considered, emphasizing the need for justice and fairness in legal proceedings. This decision is significant for practitioners and litigants in property law, as it clarifies the standards for amending legal pleadings in lig... |
| 2019 SLD 2185, 2019 PLJ 455 | Civil Appeal Nos. 1189 of 2014 , decided on 11.04.2019 | This case revolves around the employment status of Gulzar Khan, who worked as a Manager at Habib Bank Limited. The Supreme Court of Pakistan addressed whether he qualified as a 'workman' under the Financial Institutions (Recovery of Finances) Ordinance, 2001 and the Civil Procedure Code. The Court ruled that Gulzar Khan's managerial position and responsibilities excluded him from the definition of a 'workman', thus denying the Labour Court jurisdiction to adjudicate his grievance petition. The judgment emphasized the importance of the nature of duties performed by an employee in determining their legal status. The ruling sets a precedent for similar cases involving banking and managerial roles, clarifying the applicability of labor laws to higher-ranking employees.... |
| 1974 SLD 183, 1974 SCMR 330 | Petition for Special Leave to Appeal No. 23-P of 1 , decided on 05.12.1973 | This case revolves around the interpretation of section 145 of the Criminal Procedure Code, concerning possession disputes. The key issue was whether the Magistrate had the authority to order restoration of possession without determining who held possession on the relevant date. The Supreme Court upheld the High Court's ruling that the Magistrate's order was illegal, emphasizing the necessity for clear evidence of possession. The case highlights the procedural safeguards in possession disputes and the importance of adhering to legal standards in such matters. Keywords include 'Criminal Procedure Code', 'possession disputes', 'Supreme Court of Pakistan', and 'legal remedy'.... |
| 1990 SLD 795, 1990 SCMR 803 | Civil Appeal No.148 of 1989 , decided on 31.10.1989 | This case revolves around a divorce dispute under the Muslim Family Laws Ordinance (VIII of 1961) and the Constitution of Pakistan (1973). The Supreme Court of Pakistan addressed the legal implications of a divorce notice served to the Chairman of the Union Council and its subsequent impact on maintenance claims. The ruling elucidated the requirement for timely processing of divorce notices and clarified that a wife's maintenance application becomes untenable if filed after the effective date of divorce. This case highlights the importance of adhering to legal procedures in family law matters, particularly concerning divorce and maintenance rights. Keywords such as 'Muslim Family Laws Ordinance', 'divorce notice', 'maintenance application', and 'Supreme Court of Pakistan' are essential for understanding the legal context and implications of this ruling.... |
| 1957 SLD 7, 1957 PLD 1023 | Criminal Appeal No. 10 of 1957 , decided on 15.10.1957 | This case revolves around the murder of Allah Bakhsh by a group including Ghulam Sarwar, Manzur, Khaira, and Ghulam Haider. The Lahore High Court's decision emphasizes the importance of corroborative evidence in criminal cases, particularly when relying on an approver's testimony. The court concluded that there was enough evidence to confirm Ghulam Sarwar's role in the crime, while the other accused were acquitted due to the lack of direct involvement. This case highlights key aspects of criminal law, including the application of the Evidence Act and sections of the Pakistan Penal Code, particularly regarding accomplices and the necessity for corroborative evidence. The ruling sets a precedent for the treatment of confessions and the standards required for conviction in serious offenses, ensuring that justice is served while adhering to legal standards.... |
| 1990 SLD 78, 1990 PLJ 173 | High Court Appeal No. 28 of 1988 , decided on 02.05.1989 | The Sindh High Court case concerning High Court Appeal No. 28 of 1988 revolves around a fatal accident that occurred in the kitchen of M/S. Hayat Services (Pakistan) Ltd., where the employee Subra Manium tragically died due to burn injuries. The respondent, Kandan, filed a suit under the Fatal Accidents Act claiming damages for the loss of his son. The court examined the evidence, which revealed that there were inadequate safety measures in place, leading to the conclusion that the appellants were negligent. The case highlights critical aspects of workplace safety and the responsibilities of employers to ensure a safe working environment. The judgment reinforces the application of the principles of negligence and the doctrine of res ipsa loquitur, indicating that the circumstances of the incident spoke for themselves, necessitating a finding of liability against the appellants. The decision to award damages reflects the court's recognition of the financial impact on the family due to t... |
| 2006 SLD 3174 = (2006) 286 ITR 637 | ... | |
| 1992 SLD 1089, 1992 CLC 2273 | Application No. 4 of 1987 , decided on 09.03.1992 | This case revolves around the rectification of the company register for Faruqi House Building Corporation Ltd. under the Companies Ordinance of 1984. The petitioner, Muhammad Salim Khan, argued that he and his associates had acquired the entire interest in the company, which was previously on the brink of insolvency. The court found that the respondents, who were supposed to counter these claims, did not appear or provide any evidence to support their position. The ruling emphasized the importance of maintaining accurate company records and the legal implications of ownership transfers. The decision underscored the necessity for parties involved in corporate governance to adhere to legal protocols, especially when disputes arise regarding ownership and management. The successful outcome for the petitioner highlights the judicial system's role in correcting corporate records to reflect true ownership, ensuring transparency and legality in company operations.... |
| 2021 SLD 999, 2021 PTD 1020 | Customs Appeals Nos. K-07 to K-09, K-19, K-584 of , decided on 22.05.2019 | In the significant case adjudicated by the Customs Appellate Tribunal, a number of appeals were filed by Standard Enterprises (Private) Limited against the Collector of Customs regarding the valuation and assessment of imported goods, specifically tires and tubes from India. The Tribunal examined the arguments concerning under-invoicing and the validity of the transaction values declared by the importers. The court highlighted the importance of the Customs Act, 1969, particularly sections 25 and 25A, which govern the determination of customs value and transaction value. The Tribunal found that the assessments made by the Directorate General of Post Clearance Audit were not supported by sufficient evidence and emphasized that the values declared on the Indian customs website lacked legal authority. Ultimately, the Tribunal ruled in favor of the appellants, allowing their appeals and setting aside the unfavorable orders, highlighting the necessity for accurate and lawful customs valuatio... |
| 1990 SLD 479, 1990 SCMR 170 | Criminal Appeals Nos. 12 and 13 of 1987 , decided on 18.10.1989 | The case involves the Supreme Court of Pakistan's ruling on Criminal Appeals Nos. 12 and 13 of 1987, concerning the murder conviction of Buland Khan and others. The court analyzed the evidence presented during the trial, particularly focusing on the credibility of eyewitness accounts. The key eyewitness, Amir Khan, had provided conflicting statements that undermined the prosecution's case. The court found that the prosecution failed to establish the guilt of the accused beyond a reasonable doubt. Ultimately, Buland Khan's conviction was overturned due to these inconsistencies, highlighting the court's commitment to ensuring that justice is served based on reliable evidence. This case serves as a reminder of the critical role that credible witness testimony plays in criminal law and the importance of thorough evidence evaluation in judicial proceedings.... |
| 1992 SLD 1444 = (1992) 194 ITR 539 | D-2741 of 2016 , decided on 01.01.1992 | In the pivotal case of 'Commissioner of Wealth Tax v. S. Jindal,' the Karnataka High Court addressed the interpretation of Rule 1D of the Wealth-tax Rules, 1957, concerning the valuation of unquoted equity shares. The court determined that Rule 1D is directory, allowing for flexibility in valuation methods based on the specific circumstances of each case. This ruling is significant for taxpayers and practitioners in wealth tax assessments, as it clarifies that the yield method should be applied for going concerns, while the break-up method may be used when a company is nearing liquidation. The decision aligns with the principles of fair valuation and aims to prevent arbitrary assessments by tax authorities. This case reinforces the importance of understanding the nuances of asset valuation within the framework of the Wealth-tax Act, ensuring that the valuation process is both equitable and reflective of current market conditions. Stakeholders in taxation and corporate finance should ta... |
| 2024 SLD 3585 | ITA NO. 2754/LB/2018 , decided on 05.04.2024 | The case ITA NO. 2754/LB/2018 before the Appellate Tribunal Inland Revenue in Lahore involved an appeal concerning income tax obligations under the Income Tax Ordinance, 2001. The tribunal, led by Judicial Member Zahid Sikandar, assessed the arguments presented by both parties during the hearing on January 11, 2024. The case centered around sections 120 and 122(1)(5) of the ordinance, which detail the procedural and substantive aspects of income taxation. The tribunal's decision, delivered on April 5, 2024, reiterated the necessity of adherence to tax laws and the consequences of non-compliance. This case serves as a critical reference for understanding tax obligations and the enforcement mechanisms within the Income Tax Ordinance, 2001, making it a pivotal point of discussion among legal professionals and tax practitioners. Keywords such as 'Income Tax Ordinance', 'tax compliance', and 'Appellate Tribunal' are essential for SEO optimization as they reflect common queries and topics of... |
| 2015 SLD 1295 = 2015 PLD 65 | W.P. No. 3944 of 2013 , decided on 09.12.2014 | In the case of W.P. No. 3944 of 2013, the Islamabad High Court addressed the issue of registration for medical practitioners who graduated from foreign institutions. The petitioners, who studied at Xi'an Jiaotong University in China, challenged the Pakistan Medical and Dental Council's requirement for them to qualify the National Examination Board (NEB) examinations as a condition for registration. They argued that the requirement was introduced retrospectively by the Medical and Dental Council (Amendment) Act, 2012, which the court found to be without merit. The court ruled that the petitioners had no vested rights to registration based merely on their enrollment prior to the amendment. The decision underscores the importance of ensuring that all medical practitioners possess adequate knowledge and skills to protect public health. This case highlights the balance between regulatory requirements and the rights of individuals pursuing a career in medicine. The ruling emphasizes the nece... |
| 2005 SLD 3860, 2005 PLJ 7 | C.P. No. 1727 of 1996 , decided on 22.09.2004 | This case revolves around the dismissal of Khaisat Khan, an Auto Cone Operator, from his job at Indus Dyeing & Manufacturing Company for alleged misconduct. The case was heard in the Sindh High Court, where it was determined that Khan's refusal to report to work when requested amounted to willful absence and thus misconduct under the Industrial Relations Act. The court found that the inquiry conducted by the employer was valid and upheld the decision to dismiss Khan. The ruling emphasizes the importance of employees adhering to their assigned duties and the legal implications of refusing to comply. Key legal references include the Industrial Relations Act of 2012 and the Constitution of Pakistan, highlighting the intersection of labor rights and constitutional provisions. The judgment also touches upon concepts of fairness in inquiry proceedings and the principle of res judicata in labor law contexts.... |
| 1995 SLD 637, 1995 SCMR 579 | Civil Appeal No. 733 of 1992 , decided on 15.01.1995 | This case revolves around the promotion of a civil servant, Saleem Akhtar, who was recommended for promotion to BPS 20 but faced multiple deferrals and ultimately supersession by junior officers. The Supreme Court examined the legality of the Secretary of Establishment's actions in returning the recommendation for reconsideration, which was deemed beyond his authority. The Court underscored the significance of adhering to established conventions in civil service promotions while addressing the delays caused by the appellant in raising objections against his supersession. The ruling highlights the necessity for civil servants to actively monitor their promotion status and challenge any unjust actions promptly. The decision has implications for civil service regulations, particularly concerning promotion protocols and the rights of civil servants to contest decisions impacting their career progression.... |
| 1991 SLD 1595, (1991) 188 ITR 810 | In the case of Kisan Ghar Varanasi v. Commissioner of Income Tax, the Allahabad High Court addressed the issue of the previous year for tax assessment. The assessee, a firm consisting of four partners, dissolved its business on March 31, 1980, and two partners formed a new firm on May 15, 1980. The new firm operated for 13.5 months and filed a return for the assessment year 1982-83, claiming that it was not required to file for 1981-82. The Income Tax Officer disagreed, leading to appeals and references. The Tribunal upheld the assessment officer’s decision, stating the previous year could not exceed 12 months. This case highlights critical aspects of tax law, specifically the definitions of previous years and the implications of business dissolution and reconstitution.... | |
| 2009 SLD 2249, (2009) 312 ITR 115, (2008) 175 TAXMAN 30 | SPECIAL CIVIL APPLICATION No. 2896 OF 1996 , decided on 03.03.2008 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically concerning the powers of the Income Tax Settlement Commission. The Gujarat High Court examined whether the Commission could levy interest under section 234B for undisclosed income during assessment years 1989-90 and 1990-91. The court concluded that the Settlement Commission indeed has the authority to impose such interest, emphasizing that the Commission's orders are treated as regular assessments for interest calculation purposes. This decision aligns with precedents set in CIT v. Hindustan Bulk Carriers and other relevant cases, establishing a robust framework for understanding the Commission's role in income tax assessments. Keywords: Income Tax Act, Settlement Commission, Gujarat High Court, interest liability, undisclosed income, assessment years, tax law.... |
| 1969 SLD 176 = 1969 SCMR 19 | Civil Petition for Special Leave to Appeal No. 262 , decided on 08.10.1968 | This case revolves around a legal dispute involving the Bhalwal Central Cooperative Bank Ltd. and the petitioners, Firm Muhammad Hayat & Co. The Supreme Court of Pakistan had to determine whether additional evidence could be admitted during the appellate stage under the Civil Procedure Code. The case highlights essential legal principles regarding the authority of bank officials, the admissibility of evidence in appeals, and the implications of contractual relationships in banking operations. The decision underlines the importance of procedural correctness and equity in judicial proceedings, making it a significant reference for future cases in similar contexts. Key terms such as 'Civil Procedure Code', 'additional evidence in appellate court', and 'banking law' are critical in understanding the nuances of this case. The court's ruling not only resolved the immediate dispute but also set a precedent for how similar cases might be handled in the future, emphasizing the need for clarity ... |
| 1999 SLD 140, 1999 PTD 924, (1997) 225 ITR 790 | O.P. No.393 of 1995 , decided on 24.07.1996 | In the landmark case of O.P. No.393 of 1995, the Kerala High Court addressed the contentious issue of whether registration fees incurred by a company to increase its authorized share capital should be treated as capital or revenue expenditure under the Income Tax Act, 1961. The court noted a divergence of opinions among various High Courts on this matter and emphasized that the mere existence of conflicting judgments does not negate the referability of the question to the Income-tax Appellate Tribunal. This ruling reinforces the principle that tax classifications can vary based on case specifics, and the decision of the Tribunal will be pivotal in clarifying the tax implications of such fees. The court's directive for the Tribunal to reassess the nature of registration fees aims to provide a clearer understanding of the legal framework surrounding corporate expenditures, thereby influencing future tax assessments and corporate financial planning.... |
| 1972 SLD 253, 1972 SCMR 413 | Petition for Special Leave to Appeal No. 201 of 19 , decided on 26.10.1972 | This case revolves around a dispute regarding the division of property following the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The Supreme Court of Pakistan evaluated the claims made by K. S., Muhammad Nawaz Khan, regarding the ownership of residential rooms associated with an industrial concern. The court found that the residential rooms were not part of the industrial concern as they were situated independently within the building. The decision highlights the importance of understanding property rights in the context of displaced persons and the implications of the law concerning industrial properties. The ruling reinforces the interpretation of 'house' as defined in the relevant legislation, and the court's decision serves as a precedent in similar cases involving property disputes in Pakistan.... |
| 2008 SLD 2343, (2008) 303 ITR 219 | ITR NO. 7 OF 1996 , decided on 25.09.2006 | This case revolves around the interpretation of the Income-tax Act, specifically sections concerning the charging of interest for late filing of income tax returns. The Punjab and Haryana High Court examined the validity of the Income-tax Appellate Tribunal's decision to delete interest charges due to the lack of explicit directions in the assessment order. The court clarified that the demand notice, being part of the assessment order, sufficiently indicated the calculation of interest owed. The ruling emphasized the importance of following established precedents, particularly the principles outlined in the Supreme Court's decision in Kalyankumar Ray v. CIT. This case underscores the necessity for tax authorities to clearly communicate interest charges in assessment orders and the implications of procedural compliance in tax assessments. Key terms include 'Income-tax Act', 'interest for late filing', and 'tax assessment procedures'.... |
| 2013 SLD 1031, 2013 CLD 1144 | D-2524 of 2012 , decided on 13.12.2012 | This case revolves around a constitutional petition filed by Mega Currency Exchange Company (PVT.) LTD. challenging the rejection of its tender for operating a currency exchange booth. The case was presided over by the Sindh High Court, which highlighted crucial legal principles regarding tender processes and the obligations of public functionaries. The court ruled against the petitioner due to a significant delay in filing the petition and a failure to meet tender requirements, emphasizing the necessity for transparency and fairness in public procurement. The ruling reinforces the need for compliance with the law and proper documentation in tender applications, ensuring that all participants in the tendering process are treated equitably. This decision is significant for businesses involved in public tenders, as it underscores the importance of adhering to procedural norms and the potential consequences of non-compliance. The case serves as a precedent for future procurement disputes,... |
| 2007 SLD 268 = 2007 PTD 1490 | STA 255/LB of 2004 , decided on 21.12.2006 | This case revolves around the Sales Tax Act, 1990, specifically addressing the determination of value addition for sales tax purposes. The Appellate Tribunal found that the department had incorrectly assessed the value of imported steel sheets sold by the appellant. The decision emphasized the necessity for the department to follow the correct legal mechanisms when determining value additions, particularly in the absence of proper records. The Tribunal's ruling reinforced the principle that registered persons should not be compelled to adhere to arbitrary value additions without substantial evidence. This case is significant for businesses involved in the import and sale of goods, as it clarifies their rights and obligations under the Sales Tax Act, 1990.... |
| 2008 SLD 1841, 2008 SCMR 1406 | Civil Appeal No.41 of 2008 , decided on 25.06.2008 | This case revolves around the reinstatement of Muhammad Alamzeb Khan, a senior judicial officer, who was dismissed from service on serious allegations including misconduct and embezzlement. The Supreme Court of Pakistan scrutinized the proceedings leading to the dismissal, emphasizing the importance of due process and the right to a fair hearing. The Court found that the charges were not proven and that the appellant was denied the opportunity to defend himself adequately. The case highlights critical aspects of judicial accountability and the protection of civil servants' rights, particularly in matters where serious allegations are made without substantial evidence. Keywords such as 'judicial accountability', 'civil service rights', 'due process', 'misconduct', and 'reinstatement' are pertinent to this case, making it relevant in discussions regarding administrative justice and legal standards in disciplinary actions.... |
| 1991 SLD 2252, 1991 KLR 65 | Appeal No. 91 of 1989 , decided on 19.06.1990 | This case revolves around the appeal of Jamshed Hassan against his dismissal from the service as a Nursing Attendant by the Police Surgeon, Karachi. The Sindh High Court reviewed the findings of the Enquiry Officer, who had substantiated five allegations against Hassan, including unauthorized absence and improper behavior. The court emphasized the importance of fair treatment in employment matters and acknowledged the implications of a dismissal on an individual's livelihood. Ultimately, the court modified the punishment to removal simpliciter instead of outright dismissal, thus enabling Hassan to pursue future employment opportunities. This case highlights key issues in civil servant discipline, procedural fairness, and the balance between accountability and opportunity for rehabilitation.... |
| 2002 SLD 2046, 2002 CLC 1894 | Civil Revision No. 386 of 1987 , decided on 11.02.2002 | In the case of Civil Revision No. 386 of 1987, the Lahore High Court addressed the complexities surrounding pre-emption rights under the Punjab Pre-emption Act, 1913. The key issue revolved around an oral sale that occurred on June 12, 1980, and the subsequent claim by Allah Ditta for pre-emption. The court analyzed various precedents, including Muhammad Masud Khan Bhatti v. Mst. Ghulam Fatima and Abdul Karim v. Fazal Muhammad Shah, to clarify the legal interpretations of 'sale' and its implications for pre-emption. The court found that an oral sale could be pre-emptible and that possession transfer was critical in determining the start of the limitation period for filing a pre-emption suit. Ultimately, the court upheld the appellate court's ruling that the pre-emption suit was barred by time, reinforcing the necessity for timely action in legal disputes related to property transactions. This case highlights the importance of understanding the intersection of property law and procedura... |
| 2006 SLD 1613 = 2006 PLC 200 | Civil Petition No.D-399 of 2004 , decided on 27.04.2005 | This case revolves around the illegal cancellation of the appointment of Abdul Hameed as Naib Qasid by the Sindh Agriculture University through verbal orders, which were deemed invalid by the Sindh High Court. The petitioner was initially appointed temporarily, and his appointment was later regularized. However, he was informed verbally that his appointment had been canceled without any written communication or due process. The court highlighted the importance of written orders in public administration, ruling that the petitioner was wrongfully deprived of his position. The decision reinforced the principle that actions taken without proper legal backing are invalid, and emphasized the necessity for authorities to adhere to established laws and regulations. Keywords such as 'verbal orders', 'public administration', 'lawful rights', and 'judicial review' are essential for understanding the implications of this ruling in the context of administrative law and employment rights.... |
| 2002 SLD 879, 2002 PCRLJ 181 | Criminal Revision Petition No.22 of 2001 , decided on 19.09.2001 | This case revolves around the dismissal of a private complaint filed by the petitioners against the respondents, resulting in their acquittal for non-prosecution. The main legal question addressed was the maintainability of the revision petition in light of the provisions of the Criminal Procedure Code, particularly sections 247 and 417(2). The court emphasized that an order under section 247 is indeed appealable under section 417(2) of the Criminal Procedure Code, allowing the aggrieved complainant to seek leave to appeal. The court dismissed the revision petition based on the established legal precedence that no revision can be considered where an appeal is permissible. The ruling reinforces crucial aspects of criminal procedure, particularly in terms of the rights of complainants and the scope of judicial review in acquittal cases. This case highlights the importance of understanding procedural law and the avenues available for challenging acquittals. By clarifying the appealability... |
| 2011 SLD 2053, 2011 SCMR 558 | Human Rights Case No. 24028 of 2010 , decided on 31.01.2011 | This Supreme Court case revolves around the murder of Advocate Muhammad Sardar Khan, highlighting the challenges in ensuring justice for legal professionals in Pakistan. The court's decision emphasizes the importance of swift action against identified suspects, reflecting on the broader implications for human rights and law enforcement effectiveness in the country. The involvement of high-ranking officials and the systematic pursuit of the accused demonstrate the court's commitment to upholding constitutional rights and the rule of law. The successful extradition of Rooh-Ullah from Dubai showcases international cooperation in addressing crime and protecting the rights of citizens, particularly those in the legal profession. This case serves as a pivotal moment in advocating for the safety of lawyers and the necessity of accountability within the justice system.... |
| 2001 SLD 27, 2001 PTD 160, (1999) 238 ITR 399 | Special Civil Application No.775 of 1999 , decided on 07.04.1999 | In the landmark case of Bharatiben Jayantibhai Thakkar vs. Tax Recovery Officer, the Gujarat High Court addressed the critical issue of property attachment under tax recovery proceedings. The petitioner, Bharatiben, challenged the Tax Recovery Officer's decision to attach her property for the recovery of dues owed by her husband’s firm, Komal Tea Co. The court highlighted the importance of objectively evaluating claims regarding property ownership, especially when the petitioner provided evidence that the property was acquired through her own resources. This case underscores the legal principles of fair adjudication and the rights of women to hold property independently. It serves as a reminder of the necessity for tax authorities to act within the bounds of the law, ensuring that individuals are not unjustly deprived of their assets without proper justification and due process. The ruling aligns with contemporary discussions surrounding gender equality in property rights, reinforcing ... |
| 2007 SLD 3519, 2007 PLJ 84 | ICA No. 353 of 2006 in W.P. No. 9344 of 2006 , decided on 31.01.2007 | The case of ICA No. 353 of 2006 revolves around the legality of a tax imposed on the transfer of immovable property within the jurisdiction of the Cantonment Board Lahore Cantt. The Lahore High Court examined the applicability of the Cantonment Act, 1924, and the Punjab Local Government Ordinance, 1979. The court found that the tax in question was not valid as it was not leviable at the time of the sale deed execution on February 10, 2000. The court's decision not only upheld the rights of the respondent, Mst. Sultan Jehan, but also clarified the interpretation of municipal taxation laws in relation to cantonment areas. This case highlights critical aspects of property law and municipal taxation, providing clarity for future transactions and legal interpretations. Keywords: property law, Cantonment Act, municipal taxation, Lahore High Court, legal precedent.... |
| 1983 SLD 851 = (1983) 141 ITR 771 | TAX CASE No. 984 OF 1977 , decided on 15.02.1982 | This case revolves around the interpretation of section 5(1)(iv) of the Wealth-tax Act, 1957, concerning the eligibility for exemption of a life interest in property. The Madras High Court ruled in favor of the assessee, K. Ramachandra Chettiar, affirming that a life interest constitutes an asset eligible for exemption under the Act, contrary to the claims made by the Commissioner of Wealth Tax. The judgment clarified that property includes any interest therein, and as such, a life interest is recognized as a fractional ownership of the property. This ruling has significant implications for taxpayers holding life interests, as it establishes a precedent for the treatment of such interests under wealth tax assessments. The court's decision highlighted the importance of understanding property law and the nuances of tax exemptions, providing clarity on the rights of life tenants. Legal professionals should note the implications of this case in advising clients on wealth tax matters, parti... |
| 2010 SLD 378, 2010 CLC 219 | Civil Revision No.315 of 2009 , decided on 27.07.2009 | In the case of Civil Revision No.315 of 2009, the Lahore High Court addressed the distribution of dues from the estate of a deceased police officer, Mubashar Ali, who died without issue. The court examined the applicability of the Succession Act, particularly sections 278 and 372, in determining the rightful heirs' shares. The ruling clarified that while the total amount was to be shared among the widow and parents per Muslim law, the Group Insurance amount was to be exclusively given to the widow if she was nominated. This decision is significant for understanding how group insurance payouts are treated under succession laws in Pakistan, particularly in cases involving government employees. It highlights the importance of legal representation in succession matters and ensures that beneficiaries are aware of their rights under prevailing laws.... |
| 1979 SLD 292 = 1979 PLD 286 | Criminal Appeal No. 1260 and Confirmation Case No. , decided on 14.09.1977 | In the case of Muhammad Nawaz vs. The State, the Sindh High Court addressed the complexities surrounding a murder conviction. The appellant was accused of killing his father, Jamadad Khan, during an altercation. The court examined the details of the incident, including the relationship dynamics, the circumstances of the altercation, and the evidence presented. The judges deliberated on whether the murder was premeditated or a result of a sudden fight. The court ultimately ruled that the evidence supported a conviction for murder but deemed the death penalty excessive given the absence of clear premeditation. This case highlights critical issues in criminal law, particularly in the interpretation of intent and the application of penalties in homicide cases. The decision underscores the need for a nuanced understanding of the circumstances leading to violent confrontations, making it a significant reference point in future cases.... |
| 2020 SLD 993, 2020 CLC 893 | C.R. No. 906-P of 2019 , decided on 27.11.2019 | This case revolves around a legal dispute concerning the Specific Relief Act, 1877, where the petitioners sought specific performance of an agreement to construct a plaza on land owned by the respondents. The case highlights critical aspects of contract law, particularly the inability of the petitioners to demonstrate that they had commenced construction as stipulated in the contract. The court's ruling emphasizes the importance of establishing a prima facie case and the challenges of enforcing long-term contracts. The decision underscores the legal principles surrounding injunctions and the necessity for clear evidence of compliance with contractual obligations. The case serves as a significant reference for understanding the application of the Specific Relief Act in contractual disputes, making it relevant for legal practitioners and scholars alike.... |
| 2024 SLD 3481 | D-23 of 2020 , decided on 16.05.2024 | This case, titled 'Constitution Petition No. D-23 of 2020', was heard by the Sindh High Court, Sukkur Bench, on May 16, 2024. The petitioner, Ms. Firdos Noor Malik, challenges the actions of the Province of Sindh and associated parties. The hearing included representations from both sides, with Mr. Alam Sher Bozdar advocating for the petitioner and Mr. Ghulam Mustafa G.Abro serving as the Additional Advocate General for Sindh. The case raises important questions regarding educational policies and state responsibilities in the region. The decision rendered by Judge Adnan-ul-Karim Memon will have implications for future constitutional petitions and the enforcement of rights within the province. Legal professionals and scholars are keenly observing this case for its potential impact on administrative law and public policy in Sindh, making it a noteworthy subject for ongoing legal discourse.... |
| 1986 SLD 1102, 1986 PLD 154 | C. P. S. L. A. Nos. 541 and 550 of 1985 , decided on 20.01.1986 | This case revolves around the interpretation of the term 'landlord' within the context of the Sind Rented Premises Ordinance, 1979. The Supreme Court of Pakistan ruled on the petitions filed by Yousaf and Turab Ali against the High Court's dismissal of their appeals concerning eviction applications made by the Mutwallis of a Wakf property. The court clarified that the definition of 'landlord' encompasses not only property owners but also those entitled to receive rent, thereby affirming the Mutwallis' status as landlords. This decision highlights the importance of understanding legal definitions in tenancy disputes, particularly in relation to the rights of trustees and the obligations of tenants. The ruling is significant for its implications on landlord-tenant relationships, emphasizing the binding nature of accepted landlord-tenant arrangements and the limitations on tenants' ability to contest their landlords' rights. Legal practitioners and tenants should take note of this case as... |
| 2017 SLD 354 = 2017 MLD 14 | Crl. Appeal No.22-J and Murder Reference No.24 of , decided on 12.02.2016 | The case revolves around the conviction of Muhammad Aslam for the murder of Rehmat Ali, which occurred on October 17, 2005. The incident was witnessed by several individuals, including the complainant, Muhammad Mehrban, who provided a detailed account of the events leading to the murder. The prosecution successfully established a sequence of events corroborated by medical evidence, including the post-mortem report that confirmed the cause of death as shock and hemorrhage due to a gunshot wound. The court noted that the evidence presented was credible and compelling, leading to a conviction. Moreover, the court recognized mitigating factors that warranted a reduction in the sentence from death to life imprisonment, emphasizing the principles of justice and fairness in sentencing. This case illustrates critical aspects of criminal law, including the assessment of evidence, the significance of witness testimony, and the legal standards for establishing guilt.... |
| 1964 SLD 311 = (1964) 52 ITR 65 | IT REFERENCE No. 9 OF 1958 , decided on 14.12.1962 | In the case of Commissioner of INCOME TAX v. H. Dear & Co. Ltd., the Calcutta High Court examined the nature of additional royalty payments made by the company in the context of the Income Tax Act, 1922. The case revolved around the classification of these payments as capital or revenue expenditures. The company, engaged in timber collection, sought to extend its leases for forest areas. It was found that the payments made were not merely for raw materials but were essential for securing rights to extract timber over a longer duration. This case highlights the significance of understanding the distinction between capital and revenue expenditures in tax law, particularly for businesses involved in resource extraction. The ruling underlines the necessity for businesses to recognize the implications of their financial decisions on tax liabilities, especially in sectors where resource access is critical. The court's analysis draws from established legal principles regarding capital assets ... |
| 2014 SLD 1932 = (2014) 364 ITR 179 | IT APPEAL NOS. 561 & 566 OF 2012 , decided on 21.04.2014 | This case revolves around the classification of capital gains under the Income Tax Act as it pertains to the transactions of D & M Components Ltd. The Income Tax Appellate Tribunal ruled in favor of the assessee concerning long-term capital gains, but the Revenue contended that the short-term capital gains should be classified as business income due to the nature of the transactions. The court noted that the intention behind the transactions and the lack of separate accounting were critical factors. The decision underscores the importance of maintaining clear records and understanding the nature of transactions to determine tax implications effectively. Keywords include: Income Tax, Capital Gains, Business Income, Tax Law, Delhi High Court, Legal Precedents, Investment Accounting, Tax Appeals.... |
| 1990 SLD 73, 1990 PTD 600, (1990) 62 TAX 11 | I.TA. No. 879/LB of 1988 89 , decided on 24.09.1989 | This case highlights the intricate processes involved in tax assessments under the Income Tax Ordinance, 1979, specifically focusing on the self-assessment scheme and the procedural requirements for reopening assessments. The case emphasizes the significance of accurate income declarations and the consequences of undisclosed foreign remittances. The tribunal's decision reflects a balanced approach, recognizing the need for tax compliance while also addressing the procedural safeguards afforded to taxpayers. The legal principles established in this case are relevant for practitioners in tax law, providing insights into the interpretation of statutory provisions and the importance of adhering to procedural norms in tax assessments. Keywords such as 'Income Tax Ordinance', 'tax assessment', 'self-assessment scheme', and 'tax compliance' are pivotal for understanding the legal landscape surrounding income taxation in Pakistan.... |
| 2010 SLD 812, 2010 PLJ 151 | Crl. Appeal No. 78, 121, 83, Cr. Revision No. 50 o , decided on 19.11.2008 | This case revolves around a tragic incident that occurred on Eid-ul-Azha, where a monetary dispute of merely Rs. 845 led to the loss of two lives. The accused, Shahzad alias Shada, Altaf Hussain alias Tafa, Tariq Mahmood, and Imtiaz Hussain were convicted under Section 302(b) of the Pakistan Penal Code for their involvement in the murders of Abdul Razzaq and Ahmad Nadeem. The Lahore High Court, presided by Justices Saghir Ahmad and Muhammad Ashraf Bhatti, heard the appeals against the sentences and found that the prosecution had successfully established its case against the appellants. The court acknowledged the provocation that led to the violence and decided to convert the death sentences into life imprisonment, emphasizing the importance of context in criminal cases, particularly those involving sudden confrontations and emotional triggers.... |
| 2012 SLD 2378, 2012 YLR 1519 | Criminal Appeals Nos. 251, 323, 339, 584 and Murde , decided on 05.10.2011 | In the landmark case adjudicated by the Lahore High Court on October 5, 2011, multiple criminal appeals and a murder reference from 2006 were meticulously examined and judiciously decided. The case, cited as 2012 SLD 2378 and 2012 YLR 1519, involved appellants Peer Bakhsh alias Zulfiqar alias Bhutto, Khalid Hussain, and Musa, who were charged under sections 302(b) and 393/34 of the Penal Code (XLV of 1860) for the murder of Sajjad Hussain and an attempted robbery. The court, under the leadership of Judges Sardar Muhammad Shamim Khan and Rauf Ahmad Sheikh, evaluated extensive evidence, including eyewitness testimonies and forensic reports from the Forensic Science Laboratory. Peer Bakhsh was convicted under section 302(b), leading to a death sentence, which was later commuted to life imprisonment by the court. His convictions under section 393/34 were set aside, highlighting the court's nuanced understanding of the charges. Conversely, Khalid Hussain and Musa faced their appeals accep... |
| 1960 SLD 100, 1960 PTD 987 | Civil Reference No. 4 of 1951 , decided on 03.03.1954 | In the landmark case of Civil Reference No. 4 of 1951, the Lahore High Court addressed critical questions regarding the applicability of the Income Tax Act, 1922, specifically focusing on the interpretation of 'Central Government' and the taxability of interest on securities issued by the Government of India prior to partition. The court ruled that such interest is not taxable in Pakistan, emphasizing that Section 8 serves only as a machinery section, and income must first be defined under Section 4. The decision highlighted the complexities of post-partition financial liabilities and the necessity for clarity in tax law interpretation. The ruling also reinforced the principle that tax liability cannot be established merely on due dates; actual receivability must be substantiated, particularly in the context of interest on government securities. This case serves as a pivotal reference for taxation law and the interpretation of governmental obligations in the context of historical legal... |
| 1984 SLD 512, 1984 SCMR 438 | Shariat Appeal No. K-1 of 1981 , decided on 26.10.1983 | In the landmark case of Shariat Appeal No. K-1 of 1981, the Supreme Court of Pakistan addressed the jurisdiction of the Federal Shariat Court concerning banking laws and their compliance with Islamic injunctions. The court examined Articles 203-B, 203-C, and 203-D of the Constitution of Pakistan, which delineate the powers of the Federal Shariat Court. The case arose from a challenge to the provisions of the State Bank of Pakistan Act, Banking Companies Ordinance, and the Interests Act, which the Federal Shariat Court deemed outside its jurisdiction. The Supreme Court upheld this decision, emphasizing the exclusion of fiscal laws from the purview of Islamic scrutiny. This case underscores the balance between legal frameworks and Islamic principles in Pakistan's judiciary, highlighting ongoing debates about the role of Islamic law in state affairs. Keywords: Shariat appeal, Federal Shariat Court, Islamic injunctions, banking laws, Constitution of Pakistan.... |
| 1983 SLD 1163, (1983) 143 ITR 905 | MISC. CIVIL CASE No. 260 OF 1979 , decided on 27.01.1982 | In the landmark case of Commissioner of Income Tax v. Badri Bholaram, adjudicated by the Madhya Pradesh High Court on January 27, 1982, the judiciary addressed pivotal issues surrounding the imposition of penalties for income concealment under differing Income Tax Acts. The dispute originated from the assessment year 1957-58, where the Income Tax Officer (ITO) initially completed the assessment on March 29, 1962, under the Indian Income-tax Act, 1922. However, subsequent to an appeal, the Assistant Appeals Commissioner (AAC) overturned the assessment and mandated a fresh evaluation under the newer Income-tax Act, 1961. This led to a reassessment on November 22, 1972, during which the ITO imposed a penalty for income concealment under section 28(1)(c) of the 1922 Act. The AAC upheld this penalty, but upon further appeal, the Tribunal set aside the penalty order, contending that it should have been imposed under the 1961 Act instead of the outdated 1922 Act. The Madhya Pradesh High Court... |
| 2022 SLD 242, 2022 PLD 214 | Writ Petition No. 17355 of 2019 , decided on 23.09.2021 | In the landmark case of Writ Petition No. 17355 of 2019, adjudicated by the Lahore High Court on 23rd September 2021, the petitioner, Saima, sought judicial separation under the Divorce Act, 1869. The case delved into the intricate provisions of the Divorce Act, specifically Sections 7, 10, and 22, addressing grounds for dissolution of marriage, including adultery and cruelty. Saima, a Christian by faith, alleged adultery and cruel behavior by her respondent, Additional District Judge and others, which rendered the continuation of her marriage untenable. Despite initial dismissals by the lower courts due to insufficient proof of adultery, the High Court, presided over by Justice Ahmad Nadeem Arshad, meticulously reviewed the evidence and arguments presented. The petitioner was represented by advocate Junaid Ahmad Khan, while Muhammad Khalid Khattak defended the respondents. The court emphasized the constitutional compliance of the Divorce Act provisions, ensuring that grounds for divor... |
| 1979 SLD 1282, (1979) 120 ITR 688 | TAX CASE No. 407 OF 1975 , decided on 03.07.1979 | In the case of TAX CASE No. 407 OF 1975, the Madras High Court addressed a crucial question regarding the interpretation of section 80T of the Income-tax Act, 1961. The case revolved around the taxpayer, a Hindu Undivided Family (HUF), who had capital gains of Rs. 1,02,740 for the assessment year 1973-74. The Income Tax Officer (ITO) initially adjusted a business loss against these capital gains before applying deductions under section 80T. However, the assessee contested this adjustment, arguing that the gross capital gains should be considered in full for relief calculations. The appellate authority sided with the assessee, leading to an appeal by the department to the Tribunal, which upheld the AAC's decision. The High Court concurred, stating that the adjustment of business losses should occur at the total income level, not at the capital gains computation stage. This ruling underscores the principle that tax reliefs should be based on gross amounts unless explicitly stated otherwi... |
| 2018 SLD 2001, 2018 MLD 1408 | Second Appeal No. 49 of 2011 , decided on 18.12.2017 | In the landmark decision of Second Appeal No. 49 of 2011, adjudicated by the Sindh High Court on December 18, 2017, Justice Muhammad Shafi Siddiqui delved into intricate legal issues surrounding the Civil Procedure Code (V of 1908) and the Companies Ordinance of 1984. The appellant, Zaka-uddin, contested the concurrent findings of two lower courts concerning the statute of limitations applicable to a loan recovery suit. Central to the case was the interpretation of Sections 57 and 14 of the Civil Procedure Code, which dictate the limitation periods for filing suits, and Section 316(1) of the Companies Ordinance. The appellant argued that the suit filed on February 2, 1994, surpassed the permissible timeframe, rendering it time-barred. The respondent, represented by MESSRS S. ASHRAFI ABBASI ASSOCIATES, sought recovery of alleged loan amounts and damages totaling Rs.2 Million, justified by loans and expenditures on structural designs. However, the High Court meticulously examined the dat... |