Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2016 SLD 2794, 2016 PLC 629 | Civil Petition No. 2515 of 2015 , decided on 17.11.2015 | In the case of Civil Petition No. 2515 of 2015, the Supreme Court of Pakistan examined the legality of a notification that sought to absorb the respondent, Shahiq Ahmed Khan, permanently into the Senate Secretariat from the National Construction Limited (NCL). The core issue revolved around whether the respondent was entitled to pensionary benefits given that he was not classified as a civil servant while employed by NCL. The court determined that the notification was void ab initio, lacking proper authorization from the Chairman of the Senate, which is crucial for such appointments. The ruling clarified that employees from non-pensionable organizations cannot claim pensionary benefits under civil service regulations. This decision has significant implications for similar cases involving the absorption of employees from statutory bodies into government positions. The judgment reinforces the importance of adhering to lawful procedures in public service appointments and the necessity of ... |
| 1975 SLD 628, (1975) 99 ITR 148 | CIVIL WRIT No. 1098 OF 1973 , decided on 10.12.1974 | This case revolves around the interpretation of sections 147 and 148 of the Income-tax Act, 1961 regarding income escaping assessment. The petitioner, a former Indian Civil Service officer, took a non-refundable loan from his provident fund to buy a house. Upon selling the house, he claimed the interest on this loan as an expenditure for calculating capital gains. However, the Income Tax Officer issued a notice under section 148 after receiving new information that the interest paid did not constitute an expenditure as it was credited back to the petitioner’s account. The court upheld the ITO's authority to reassess based on this new information, clarifying that the interest did not become government property and was not a deductible expense. This decision reinforces the need for accurate representations of financial transactions in tax assessments and highlights the ITO's requirement to consider external information before reassessment.... |
| 1958 SLD 134, 1958 PLD 370 | Writ Petition No. 437 of 1956 , decided on 19.02.1958 | This case revolves around the appointment of Mahboob Ali Malik as Assessor of the Lahore Corporation. The Lahore High Court was tasked with reviewing the legality of an order issued by the Commissioner of Lahore Division, which suspended the Corporation's resolution that had appointed Malik. The court evaluated several key aspects, including the interpretation of 'promotion' under the City of Lahore Corporation Bye-laws and the authority of the Commissioner under section 392 of the City of Lahore Corporation Act. The judges concluded that the appointment was valid and did not contravene the Bye-laws, as it was not a promotion but a direct appointment. This case highlights the importance of adhering to procedural requirements in municipal appointments and the limitations of the Commissioner's powers. Keywords: Lahore High Court, Writ Petition, City of Lahore Corporation, appointment legality, municipal law, administrative authority, promotion interpretation.... |
| 2008 SLD 3804, (2008) 299 ITR 227 | IT TRIBUNAL APPEAL Nos. 261, 269, 270, 292, 293, 3 , decided on 23.11.2007 | This case revolves around the enforceability of circulars issued by the Central Board of Direct Taxes under the Income-tax Act, 1961. The case highlights the importance of following statutory guidelines for filing appeals before the Appellate Tribunal. The Tribunal had previously dismissed appeals due to the violation of monetary limits set by the CBDT. The decision reinforces that these circulars are binding and must be adhered to by the Department. It also stipulates that exceptions to these limits must be explicitly stated in the appeal documentation. The ruling serves as a precedent for future cases regarding the application of CBDT instructions and their enforceability in tax-related matters. Key terms include 'Appellate Tribunal', 'Income-tax Act', 'CBDT instructions', and 'monetary limits'.... |
| 1995 SLD 741 = 1995 SCMR 890 | Civil Petition No. 385 L of 1993 , decided on 08.05.1994 | This case revolves around the proceedings initiated under the Land Reforms Act (1977) concerning the declaration of land holdings by the respondents. The Supreme Court of Pakistan addressed the validity of the High Court's admission of the Constitutional petition and its interim relief. The Court emphasized the importance of due process and the legal precedent established in Sardar Ali's case, ensuring that the petitioners had the opportunity to present their arguments. The decision highlights the interaction between land reform laws and constitutional rights in Pakistan, reflecting ongoing debates about land ownership and reform. Keywords: Land Reforms Act, Constitutional petition, Supreme Court of Pakistan, land ownership, legal precedent.... |
| 1992 SLD 1164 = 1992 PLC 1212 | Revision Applications Nos. KAR-21 and KAR-22 of 19 , decided on 25.02.1992 | This case revolved around the procedural aspects of recalling a witness in labor disputes under the Civil Procedure Code. The key legal issue addressed was whether the Labour Court had the authority to allow the recall of a witness when there was no ambiguity in the testimony provided. The tribunal underscored that the purpose of Order XVIII, Rule 17 is to address genuine ambiguities, not to permit parties to alter previously stated facts. The decision served as a reminder of the necessity for precision in legal testimony and the limitations on recalling witnesses, ensuring that judicial proceedings remain fair and just. Keywords include 'labour disputes', 'recalling witnesses', 'Civil Procedure Code', and 'legal integrity'.... |
| 2007 SLD 3361, 2007 PLJ 596 | C.A. Nos. 1951 of 2000 & 1178 of 2005 , decided on 12.12.2006 | This case revolves around the interpretation and application of the Punjab Pre-emption Act, 1991, particularly Section 13, which lays out the demands of pre-emption that must be fulfilled by a pre-emptor. The Supreme Court addressed whether details such as the date, time, and place of making 'Talb-i-Muwathibat' are essential in a plaint for a pre-emption suit. The court held that these particulars are indeed crucial for determining the validity of the demand and ensuring the enforcement of pre-emption rights. The decision elaborated on the concept of 'immediate' demand and its implications on the performance of subsequent legal obligations, reinforcing the necessity of precise legal language in pleadings. The ruling aligns with the existing legal framework, ensuring that pre-emption suits adhere to established procedural norms. This case is significant for practitioners in property law, particularly in the context of pre-emption rights, and sets a precedent for future cases requiring c... |
| 2009 SLD 1833, 2009 CLD 140 | F.A.O. No.140 of 2006 , decided on 07.10.2008 | In the case of Habib Bank Ltd. vs. Syed Muhammad Haroon and others, the Lahore High Court addressed significant legal principles regarding the rights of bona fide purchasers in the context of mortgage transactions. The case highlighted the importance of due diligence when acquiring property, particularly the necessity of verifying the title through appropriate channels, such as the Sub Registrar's office. The court underscored that reliance solely on revenue records is insufficient to establish bona fide purchaser status. This case reaffirms the legal doctrine that a mortgage follows the property, unless a bona fide purchaser without notice can be established. It serves as a crucial precedent for financial institutions and property buyers, emphasizing the importance of thorough title searches in property transactions. The ruling also reiterates established case law, including references to previous judgments that support the principles discussed. Keywords: bona fide purchaser, mortgage... |
| 2007 SLD 3326, 2007 PLJ 422 | C.P. Nos. 563-P to 565-P of 2004 , decided on 16.08.2006 | In the landmark case C.P. Nos. 563-P to 565-P of 2004, the Supreme Court of Pakistan addressed the unlawful termination of employees in the Education Department, emphasizing the constitutional violation of requiring land donations for employment. The court ruled that such terminations are void ab initio, mandating reinstatement with back benefits. This case highlights critical issues surrounding public office appointments and the protection of employee rights under the Constitution of Pakistan. The ruling reinforces the importance of adhering to lawful employment practices, ensuring fair treatment for all employees, and discouraging corrupt practices in public service.... |
| 2018 SLD 2072, 2018 YLR 1985 | Civil Appeal No. 2 of 2018 , decided on 29.01.2018 | In the case of Civil Appeal No. 2 of 2018, the Supreme Court of Azad Jammu and Kashmir addressed the improper quashing of FIR No. 91/2017 by the High Court concerning allegations of zina and kidnapping. The Court reiterated the importance of following established legal procedures, as per the High Court Procedure Rules, ensuring that all parties are given a fair chance to present their case. The ruling underscored the binding nature of Supreme Court decisions, emphasizing legal certainty and adherence to statutes to maintain public trust in the judiciary. This case highlights the critical balance between expedience and due process in legal proceedings, particularly in sensitive matters involving allegations of zina under the Hudood Ordinances.... |
| 1986 SLD 500, 1986 SCMR 507 | Criminal Petition No. 34-R of 1985 , decided on 16.12.1985 | In the case of Khan Beg vs. Rab Nawaz, the Supreme Court of Pakistan addressed a complex matter involving allegations of murder and acquittal by the Lahore High Court. The case revolved around the tragic events of November 7, 1980, where multiple individuals were shot, resulting in fatalities and injuries. The petitioner, Khan Beg, sought to challenge the High Court's decision that acquitted the respondent, Rab Nawaz, of all charges. The Supreme Court reviewed the evidence presented, noting that the prosecution's case was marred by doubts regarding the credibility of witnesses and the lack of direct evidence linking the accused to the crimes. The Supreme Court ultimately upheld the High Court's ruling, emphasizing the importance of reliable evidence in criminal proceedings. This case highlights significant issues surrounding the burden of proof in murder cases and the legal principles governing acquittals in the face of insufficient evidence. It serves as a critical reference point for... |
| 2014 SLD 1882, (2014) 368 ITR 588 | IT Appeal Nos. 455 to 460 of 2014 , decided on 26.09.2014 | In the case of Commissioner of Income Tax-XI vs. Rama Krishna Jewellers, the Delhi High Court addressed multiple income tax appeals concerning the assessment years from 2000-01 to 2006-07. The core issues revolved around disallowances made by the Assessing Officer under the Income Tax Act, primarily relating to unexplained cash credits and the disallowance of expenditures. The court noted that the respondent, a partnership firm engaged in the jewellery business, underwent a search operation that triggered the assessment proceedings. Despite the Assessing Officer's initial disallowances, the Commissioner of Income Tax (Appeals) and the Tribunal found that sufficient evidence was provided to substantiate the expenses claimed by the respondent. The court highlighted the importance of proper documentation and the need for the Revenue to present a clear case when contesting the findings of lower authorities. This case underscores the significance of maintaining thorough records and the chal... |
| 2015 SLD 1604, 2015 PTD 408 | I.T.A. No.19/IB and MA(AG) No.38A/IB of 2009 , decided on 18.07.2009 | In the case of Messrs AYESHA LASANI MODEL SCHOOL vs C.I.T., RAWALPINDI, the Income Tax Appellate Tribunal addressed critical issues concerning the Income Tax Ordinance, 2001, particularly sections 39, 111, and 177. The case revolved around an appeal against an assessment order that included significant additions to the taxpayer's income based on unexplained sources. The Tribunal highlighted the procedural impropriety of the Assessing Officer in making additions without proper evidence and in violation of legal timelines. The ruling underscored the importance of adhering to the legal framework governing tax assessments and the rights of taxpayers to present revised wealth statements. The decision is significant for tax practitioners, highlighting essential legal principles regarding the treatment of unexplained income, the timing of assessments, and the validity of orders passed during public holidays. This case serves as a precedent for similar tax disputes, reinforcing the need for th... |
| 1976 SLD 391 = (1976) 104 ITR 732 | IT REFERENCE No. 140 OF 1974 , decided on 15.03.1976 | In the landmark case of Trilokchand Chunilal v. Commissioner of Income Tax, the Gujarat High Court addressed the accounting methods under Section 145 of the Income-tax Act, 1961, particularly concerning the treatment of materials supplied by railway authorities in construction contracts. The court ruled that a contractor's receipts should not include the value of materials supplied by the client, which in this case were cement and iron, as the contractor was not responsible for these costs in the agreement. This case highlights the significance of understanding the contractual terms in tax assessments and reinforces the principle that the actual nature of receipts should dictate tax liabilities rather than nominal accounting practices. The decision supports the contractor's position that profit calculations must reflect true economic realities, ensuring fairness in tax obligations. This ruling is critical for contractors and tax professionals, as it clarifies how to account for supplie... |
| 2019 SLD 1254, 2019 MLD 884 | C. Ps. Nos. D-4672, D-2755 of 2016, D-3286, D-2652 , decided on 11.05.2018 | In a significant ruling by the Sindh High Court, the case revolved around allegations of illegal recruitment within the Sindh Police, implicating high-ranking officials under the National Accountability Ordinance. The court examined the intricate details of illegal appointments made during the years 2013-2015, which not only violated established recruitment protocols but also led to considerable financial losses amounting to over Rs. 500 million. The court's decision highlights the importance of adhering to merit-based recruitment standards in public service, particularly given the fiduciary responsibilities of police officials to safeguard taxpayer resources. The ruling serves as a critical reminder of the legal repercussions of corruption in public offices, emphasizing that public servants must act in the best interests of the state and the citizens they serve. The case reiterates the judiciary's role in upholding the rule of law and maintaining public trust in governmental instituti... |
| 1991 SLD 1685, 1991 CLC 360 | Civil Appeal No. 53 of 1990 , decided on 18.11.1990 | This case revolves around the interpretation of the powers of the High Court under the Azad Jammu and Kashmir Interim Constitution Act and the Courts and Laws Code Act. The Supreme Court considered the implications of treating appeals as revisions and the High Court's ability to rectify injustices. The decision highlights the balance between procedural rules and the pursuit of justice, emphasizing the judiciary's role in safeguarding legal rights. Legal practitioners must be aware of these precedents when navigating appeals and revisions in similar contexts. This case serves as a crucial reference point for understanding appellate procedures in the region and the discretionary powers of the judiciary. Keywords: Supreme Court, appeal, revision, High Court, Azad Jammu and Kashmir, legal procedures, miscarriage of justice, judicial powers.... |
| 1972 SLD 238, 1972 SCMR 382 | Civil Petition for Special Leave to Appeal No. 149 , decided on 03.10.1972 | In the case of Civil Petition for Special Leave to Appeal No. 149 of 1972, the Supreme Court of Pakistan addressed issues arising from the Displaced Persons (Compensation and Rehabilitation) Act of 1958. The case involved a dispute over the ownership of a house in Tandlianwala, which was transferred to the respondent Abdul Ghafoor. The petitioner, Ch. Shah Muhammad, claimed entitlement to the house based on his alleged continuous possession since 1947. However, the court found that the petitioner had failed to establish his claim, as he did not provide any proof of being the allottee. The Deputy Settlement Commissioner dismissed the petitioner's requests on the grounds of eligibility and outstanding rent. Subsequent appeals were also denied, reinforcing the conclusion that the petitioner was not in a position to claim benefits under the law. The court emphasized the requirement of undisputed possession for the transfer of property under the relevant notifications, ultimately dismissing... |
| 2024 SLD 2726, 2024 PLC 290 | Civil Appeal No. 40-Q of 2018 , decided on 26.07.2023 | This case revolves around a civil servant, Respondent No. 1, who was denied a promotion while serving on deputation. The Balochistan Service Tribunal directed the Government to grant him pro forma promotion by creating a new post. The Supreme Court of Pakistan intervened, ruling that such a directive exceeded the Tribunal's authority and encroached upon executive powers reserved for the Government. The decision highlights the significance of adherence to legal protocols in promotion practices and the necessity for departments to operate within their established frameworks. The case underscores the importance of understanding the roles and limitations of service tribunals in administrative decisions, ensuring that executive functions remain distinct from judicial mandates. The implications of this ruling are critical for future administrative practices regarding promotions and policy decisions within the Government of Balochistan, emphasizing the need for compliance with service rules a... |
| 2008 SLD 2082, 2008 PLC 546 | Appeal No.380 of 2005 , decided on 28.08.2007 | In the case of Saqib Ahmed Soomro vs. Chief Minister, Sindh, the appellant challenged a disciplinary action taken against him under the Sindh Removal from Service (Special Powers) Ordinance. He faced allegations of misconduct while serving as Secretary at S.I.T.E. The Tribunal found that the Chief Secretary, acting under the authorization of the Chief Minister, was competent to initiate the disciplinary proceedings. The inquiry committee concluded that the appellant did not perform his duties diligently, leading to serious lapses in the balloting process for industrial plots. The Tribunal dismissed the appeal on the basis of both procedural compliance and the merits of the case, ruling that the inquiry was conducted fairly and the penalty imposed was justified. This case highlights the importance of adherence to procedural laws in disciplinary matters and the authority of administrative bodies in such processes.... |
| 1983 SLD 1177, (1983) 143 ITR 233 | No. 135 of 1977 , decided on 09.12.1982 | This case revolves around the interpretation of Section 2(m)(iii)(a) of the Wealth-tax Act, 1957, concerning the treatment of income-tax liabilities in wealth assessments. The petitioner, A. Raghunath, sought to claim a deduction for income-tax liabilities that were disputed but had been formally served prior to the valuation date of March 31, 1972. The court examined whether such liabilities could be deducted despite an appeal being filed after the relevant valuation date. The decision clarified that outstanding tax liabilities must be considered in determining net wealth, thus providing a significant precedent for similar future cases. The ruling underscores the importance of the timing of tax assessments and appeals in wealth-tax calculations, making it a pivotal case in tax law interpretation.... |
| 2018 SLD 2435, 2018 MLD 1845 | R.F.A. No. 78-M of 2012 , decided on 09.02.2018 | This case revolves around the appeal regarding the compensation for land acquired under the Land Acquisition Act, 1894 for the construction of Police Lines in Buner. The primary focus was on determining the accurate market value of the land in question, considering factors such as its proximity to the judicial complex and the prevailing market rates. The court highlighted the necessity of accounting for inflation and market trends when fixing compensation. The judgment ultimately rectified the previous discrepancies in compensation assessments, ensuring that the landowners received fair value for their acquired property. This case underscores the legal principles surrounding land acquisition, compensation determination, and the judicial interpretation of market value assessments, making it a significant reference for future cases related to land compensation disputes.... |
| 2010 SLD 2977, 2010 PCRLJ 1929 | Criminal Appeal No. 25 of 2009 , decided on 14.05.2010 | In the case of Criminal Appeal No. 25 of 2009, the Sindh High Court addressed the serious matter of murder under the Penal Code. The appellants, Rahim Bux and Manzoor, were convicted for the murder of Ghulam Qadir, who was shot during a land dispute. The court meticulously evaluated the evidence, including witness testimonies and medical reports, concluding that the prosecution's case was strong and credible. The court found no substantial contradictions in the testimonies of key witnesses, which included the complainant and other eyewitnesses. The appellants' defense of self-defense was considered unconvincing as they failed to provide any substantial proof to support their claims. The judgment emphasized the importance of reliable witness accounts and the integrity of the judicial process in upholding justice. The case underscores the legal principles surrounding homicide and the rigorous standards of evidence required in criminal proceedings. Keywords such as 'murder case', 'Sindh H... |
| 1979 SLD 49, (1979) 40 TAX 204 | Income Tax Reference No. 64 of 1974 , decided on 18.10.1976 | In the case of Partab Steel Rolling Mills vs. Commissioner of Income Tax, the High Court addressed the imposition of a penalty for the late filing of tax returns under the Income Tax Act, 1961. The court emphasized that even if the delay in filing was influenced by the addition of concealed income, the penalty under Section 271(1)(a) remains enforceable. The critical takeaway from this case is the court's firm stance on adhering to deadlines established by tax regulations. With a decision that underscores the importance of timely compliance with tax laws, this case serves as a significant precedent in tax jurisprudence. Legal practitioners, tax advisors, and businesses should take note of this ruling, as it reinforces the penalties associated with late submissions, regardless of any subsequent adjustments to reported income. This case is essential for understanding the implications of late tax filings and the associated penalties, making it a crucial reference point for tax-related leg... |
| 2003 SLD 3679 = (2003) 262 ITR 241 | In the landmark case involving the A.M.M. Hospital & Medical Benefit Society and the Director of Income Tax, the Madras High Court addressed the critical issue of tax exemptions under Section 10(22A) of the Income-tax Act, 1961. The primary contention was whether the hospital, which operated solely for philanthropic purposes, could be denied tax exemptions due to income derived from non-treatment sources. The court ruled in favor of the hospital, asserting that the essence of the organization’s purpose determines tax exemption eligibility. This case is significant for non-profit organizations and healthcare institutions seeking tax relief, as it sets a precedent that income sources should not undermine the philanthropic mission of such entities.... | |
| 2020 SLD 1580, 2020 SCMR 1702 | HRC No. 20883 of 2018 , decided on 01.09.2020 | In the case concerning excessive and unannounced load shedding in Sindh, the Supreme Court of Pakistan addressed the lack of coordination between K-Electric and government entities responsible for electricity supply in Karachi. The court's decision emphasized the responsibility of K-Electric to manage its infrastructure effectively, especially during adverse weather conditions, and mandated a cohesive approach among various government departments to ensure public interest in electricity distribution. The court also outlined the procedural framework for modifying K-Electric's license conditions and the urgent need for appointing members to the Appellate Tribunal to facilitate oversight of the electricity sector. This case highlights the ongoing challenges in Pakistan's energy sector, particularly regarding coordination and accountability among private and public entities in providing essential services to citizens.... |
| 1984 SLD 511, 1984 SCMR 433 | Civil Appeal No. 164 of 1983 , decided on 04.12.1983 | This case revolves around a civil appeal against a decision made by the Lahore High Court regarding the re-evaluation of an answer-book of Ali Mir, who was a candidate for the Intermediate Examination. After failing the examination, Ali Mir requested a re-check of his answer-book but was denied on the grounds that no errors were found. The Lahore High Court had earlier accepted his Intra-Court Appeal, leading to this Supreme Court appeal by the Board of Intermediate and Secondary Education. The Supreme Court evaluated the legal provisions and the specific circumstances surrounding the case, determining that the Board acted within its jurisdiction and that the request for re-evaluation was not supported by the established rules. The court concluded that there was no violation of any law by the Board and thus allowed the appeal, setting aside the writ granted by the High Court. This case highlights the legal principles governing educational institutions and the limitations on judicial in... |
| 2016 SLD 371, 2016 SCMR 806 | Criminal Appeal No. 110 of 2010 , decided on 19.01.2016 | In the case of Criminal Appeal No. 110 of 2010, the Supreme Court of Pakistan addressed significant issues related to the Control of Narcotics Substances Act, 1997, specifically focusing on Section 9(c), which pertains to the possession of narcotics. The case involved appellants Para Din and others against the State. The court meticulously reviewed the evidence regarding the recovery of substantial quantities of narcotics, including charas pukhta and charas kham. The ruling emphasized the importance of proper evidence appraisal and clarified the legal standards for conviction under the narcotics law. As a result, the court upheld the conviction but reduced the sentence for one of the appellants, highlighting the judicial system's role in ensuring justice while adhering to legal principles. This case serves as a precedent in narcotics-related legal proceedings and underscores the necessity for meticulous evidence handling in such cases.... |
| 2004 SLD 3932, 2004 PLJ 542 | Misc. No. 15-Q of 2004 , decided on 17.02.2004 | This case revolves around a criminal procedure where Mst. Noor Bhari challenged the dismissal of her revision petition concerning a private complaint filed against her and others for serious offenses under the Pakistan Penal Code. The Lahore High Court reviewed the proceedings and found that the learned Magistrate acted within his jurisdiction. The decision highlights the importance of proper legal processes in criminal cases and reinforces the principle that cases with interconnected facts should ideally be tried together. The ruling emphasizes the need for clear legal frameworks in dealing with serious allegations such as murder and assault, ensuring that the rights of all parties are respected while maintaining the integrity of the legal system. Keywords: Lahore High Court, Criminal Procedure, Pakistan Penal Code, jurisdiction, legal principles, justice, trial, criminal complaint, serious offenses.... |
| 2000 SLD 2234, 2000 MLD 122 | High Court Appeal No 37 of 1996 , decided on 22.04.1997 | The case involves an administrative suit filed under the Civil Procedure Code concerning the distribution of properties belonging to the deceased parents of the parties. The Sindh High Court ruled on the competency of administration suits in the context of inheritance law, specifically concerning Muslim Law. It clarified that legal heirs could seek their shares through an administration suit rather than a partition suit, particularly when properties are acknowledged as belonging to the deceased at the time of their death. The judgment reinforces the legal framework surrounding inheritance and property rights, emphasizing the importance of proper administration of estates and the rights of heirs under Muslim Law. This case highlights the judicial approach to resolving disputes over estate administration and the necessary legal proceedings to ensure rightful inheritance.... |
| 1987 SLD 3089, (1987) 165 ITR 138 | D-2741 of 2016 , decided on 01.01.1987 | In the landmark case of Pilani Investment Corpn. Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the interpretation of section 85A of the Income-tax Act, 1961, concerning deductions for inter-corporate dividends. The Tribunal had initially concluded that the deductions were permissible only on net dividend income, leading to an appeal. The court reviewed the statutory provisions and pertinent case law, including significant Supreme Court decisions, and ultimately ruled that the deductions should be based on gross dividend income. This ruling clarified the legal understanding of tax relief under section 85A, emphasizing that the full dividend amount received by a corporation is eligible for tax deductions, thereby aligning with legislative intent and ensuring equitable tax treatment. The decision has substantial implications for corporate taxation and reinforces the importance of accurate interpretations of tax laws in ensuring fair financial practices. This case s... |
| 1969 SLD 681 = (1969) 71 ITR 218 | IT REFERRED CASE Nos. 19 AND 20 OF 1967 , decided on 01.08.1968 | The case revolves around the interpretation of business expenditure and the allowances under the Income-tax Act. The Kerala High Court analyzed the claims of M.N. Ramaswamy Iyer regarding deductions for interest paid on funds borrowed for the purchase of shares. The court concluded that since the assessee was not in the business of dealing in shares, the interest paid could not be considered a business expense. However, the court clarified that deductions under section 12(2) could still be claimed, as the right to such allowances does not hinge on the receipt of income under 'other sources'. This ruling is significant for taxpayers involved in similar circumstances, as it sets a precedent for the treatment of interest payments related to investments that do not yield direct income.... |
| 2016 SLD 3838 = 2016 YLR 1909 | Criminal Appeals Nos. 446-J of 2014 and 167-J of 2 , decided on 30.03.2015 | This case revolves around a murder reference and appeals involving the acquittal of three appellants charged with the murder of Arshad Mehmood. The prosecution's reliance on extra-judicial confessions was critically examined, revealing inconsistencies and lack of supporting evidence. The court underscored the importance of evaluating witness credibility based on the intrinsic value of their statements rather than their relationships to the parties involved. The judgment serves to reinforce the legal principle of the benefit of the doubt in criminal cases, ensuring that justice is served by protecting the innocent. The decision highlights significant aspects of criminal law, including the evidentiary standards required for convictions and the proper functioning of judicial processes. This case is significant in setting precedents regarding confessions and the assessment of witness reliability, thus contributing to the body of criminal jurisprudence.... |
| 1990 SLD 1119, 1990 SCMR 1473 | Civil Petition No.807 of 1987 , decided on 31.07.1989 | This case revolves around the disciplinary proceedings against Mian Muhammad, a Sub-Inspector of Police, who faced allegations of inefficiency in his duties. Following a show-cause notice from the Superintendent of Police, and subsequent appeals that were dismissed due to procedural issues, Mian Muhammad sought leave to appeal to the Supreme Court of Pakistan. The core issue was whether the time spent on an incompetent second appeal could be counted towards the limitation period for filing a competent appeal before the Punjab Service Tribunal. The Supreme Court ultimately ruled that the petitioner had not complied with the necessary timelines, leading to the dismissal of his petition. This case highlights the importance of adhering to procedural rules in legal appeals and the finality of administrative decisions within the police disciplinary framework. It serves as a reminder for legal practitioners to ensure that all procedural requirements are met in order to avoid dismissal of appe... |
| 1988 SLD 878 = 1988 PLC 119 | HYD-10 of 1987 , decided on 19.08.1987 | This case revolves around the wrongful dismissal of an employee from the National Bank of Pakistan. The appellant, who served as a Senior Head Cashier, was dismissed following a charge-sheet that was questioned for its legality and timeliness. The Labour Appellate Tribunal scrutinized the domestic inquiry process and determined that it did not adhere to established legal standards. The tribunal ultimately ruled in favor of the appellant, emphasizing the importance of due process in employment law. This case highlights the critical aspects of labor rights and the legal frameworks governing employment dismissals, making it a significant reference for similar cases in the future. Keywords such as 'employment law', 'wrongful dismissal', 'labor rights', and 'due process' are trending topics and essential for legal discussions.... |
| 2018 SLD 2094, 2018 PTD 1742, (2019) 119 TAX 302 | Cust. Ref. No. 90913 of 2017 , decided on 09.04.2018 | This case revolves around the application of the Customs Act, 1969, particularly focusing on the cancellation of a private warehouse license. The applicant, operating a duty-free shop, faced the cancellation of their license due to alleged violations of the Act and related rules. The Lahore High Court intervened, asserting that the applicant should not be left without a legal remedy. The court highlighted the importance of having an independent review of the administrative decisions made by the Customs authorities, particularly under Section 13(3) of the Customs Act. The court directed the Federal Board of Revenue to take cognizance of the matter, ensuring that the applicant's rights were respected and that justice was administered fairly. This case underscores the judicial oversight of administrative actions and the importance of accessible legal remedies in maintaining the rule of law.... |
| 1996 SLD 1155, 1996 SCMR 458 | Civil Petitions Nos., 197-L and 250-L of 1993 , decided on 04.05.1994 | The Supreme Court of Pakistan addressed a significant employment law case regarding the wrongful termination of Javaid Ahmed, an employee of the Water and Power Development Authority (WAPDA). The case arose when Ahmed's employment was terminated during his probation period due to alleged financial constraints, which led to retrenchment. The Punjab Labour Court initially ruled in favor of Ahmed, ordering his reinstatement. However, WAPDA's appeal to higher courts claimed that the Labour Court acted outside its jurisdiction. The Supreme Court ultimately sided with Ahmed, declaring the termination mala fide and in conflict with principles of justice and equity. The ruling reflects on the authority of labor courts in service matters and underscores the importance of fair employment practices. Notably, the court's decision illuminated the discrepancies in the treatment of employees, as two junior employees retained their positions despite Ahmed's unlawful termination. This case serves as a ... |
| 2013 SLD 2691, 2013 YLR 1609 | Criminal Acquittal Appeal No. S-37 of 2012 , decided on 19.02.2013 | In the case of Sindh High Court's Criminal Acquittal Appeal No. S-37 of 2012, the appellant, Abid Hussain, contested the acquittal of several accused individuals, including Nawab and others, regarding allegations of criminal trespass and assault. The trial court had acquitted the accused under Section 245(i) of the Criminal Procedure Code due to a lack of substantial evidence. The appeal was grounded on claims that key witnesses, including the author of the F.I.R. and the investigating officer, were not examined, which the appellant argued compromised his right to a fair trial. However, the High Court found that the trial court had adequately addressed all relevant evidence and that the alleged failures did not affect the outcome of the case. The decision reinforced the principle that an acquitted individual carries a double presumption of innocence and that such judgments should not be overturned lightly. The court ultimately dismissed the appeal, underscoring the importance of eviden... |
| 1999 SLD 358, 1999 PTD 2565, (1997) 227 ITR 302 | D. B. Income-tax Case No. 132 of 1995 , decided on 10.01.1996 | In the case of D. B. Income-tax Case No. 132 of 1995, the Rajasthan High Court addressed significant issues surrounding the Income Tax Act, 1961, specifically regarding sections 147 and 148 concerning reassessment procedures. The case highlighted the legal principle that fresh notices cannot be issued while original assessments are still pending. The Tribunal's decision to annul the reassessment was based on the fact that the original assessments were barred by time, making subsequent actions invalid. The court underscored the importance of adhering to statutory timelines in tax assessments, emphasizing that procedural irregularities can have substantial implications on the validity of tax assessments. The decision serves as a critical reference point for future cases involving reassessment under the Income Tax Act, reinforcing the necessity for compliance with legal timelines and procedures. Keywords such as 'Income Tax Act', 'reassessment', 'tax law', and 'legal proceedings' are pivo... |
| 2022 SLD 503, 2022 YLR 422 | Criminal Appeal No. 33 of 2019 , decided on 18.06.2020 | In the case of Hadi Ur Rehman vs. The State, the High Court reviewed the conviction under the Control of Narcotics Substances Act, specifically sections 9(C) and 36. The appellant was initially sentenced to five years for possession of 3500 grams of Charas. The appeal highlighted significant issues including delays in chemical analysis and contradictions in witness testimonies. Ultimately, while the conviction was upheld, the sentence was reduced to two years, emphasizing the importance of fair trial principles and the right to benefit from any reasonable doubt in criminal cases. This case serves as a critical reference for legal professionals dealing with narcotics law and evidentiary standards.... |
| 1990 SLD 662 = 1990 SCMR 517 | Criminal Petition for Leave to Appeal No.279 of 19 , decided on 20.06.1989 | In this significant case, the Supreme Court of Pakistan evaluated the implications of witness identification in a murder case where the accused were acquitted. The court highlighted the legal standards that govern appeals against acquittals, asserting that the burden lies on the complainant to demonstrate substantial errors in the lower courts' evaluation of evidence. The ruling underscored the importance of eyewitness testimony and the conditions under which such identifications are credible. The court's refusal to grant leave to appeal serves as a critical reminder of the legal principles that protect acquitted individuals from retrials based on mere disagreements over evidence interpretation. This case is a pivotal reference for legal practitioners focusing on criminal law and the intricacies of appeal processes in the Pakistani judicial system.... |
| 2022 SLD 1000, 2022 SCMR 824, (2022) 126 TAX 255 | Civil Petition No. 467-L of 2019 , decided on 26.03.2021 | This case involves a legal dispute between the Pakistan Water and Power Development Authority (WAPDA) and the Commissioner Inland Revenue regarding the assessment years under the Income Tax Ordinance. The Supreme Court of Pakistan's ruling emphasizes the procedural aspects of revisional orders and the necessary considerations that must be taken by the High Court when dealing with constitutional petitions. The court's decision to remand the case underscores the importance of thorough examination of all legal arguments presented. The case highlights critical aspects of income tax law, the constitutional framework, and the procedural rights of petitioners in challenging administrative decisions. Keywords include 'Income Tax Ordinance', 'Supreme Court of Pakistan', 'constitutional petitions', and 'judicial review'.... |
| 1979 SLD 251, 1979 PLD 505 | Criminal Miscellaneous No. 3537/B of 1978 , decided on 06.02.1979 | In the case of Mehr Din and Muhammad Latif vs. The State, the Lahore High Court addressed the issue of bail in a murder case where the petitioners were accused of involvement in the deaths of two individuals. The court reviewed the findings of three independent investigation reports that concluded the petitioners were innocent. The court highlighted that the police's opinion, while not legally binding, was a significant factor to consider when deciding bail. The case revolved around a property dispute that escalated into violence, leading to the fatalities. The court's decision to grant bail reflects the legal principle that an accused person should not be deprived of their liberty if there are reasonable grounds to believe they are not guilty of the charges against them. This case underscores the importance of thorough investigations and the role of the judiciary in ensuring that justice is served. Keywords such as 'bail', 'murder case', 'Lahore High Court', 'police investigation', an... |
| 2008 SLD 790 = 2008 CLC 846 | High Court Appeal No.170 and C.M.A. No.1648 of 200 , decided on 09.02.2008 | In the case concerning the construction of a gas station in a residential area, the Sindh High Court ruled on a high court appeal that sought to challenge the legality of the construction under the Law Reforms Ordinance and the Specific Relief Act. The petitioners, residents of the area, argued that the gas station would create noise, pollution, and safety hazards, especially given its proximity to schools. The court's decision emphasized the importance of balancing the interests of both the residents and the developers. The ruling highlighted the legal principles surrounding injunctions and the necessity of ensuring public safety while allowing for lawful construction activities. The court's adherence to precedent in similar cases reinforces the legal framework governing such disputes, making this decision significant for future cases involving urban development in residential zones.... |
| 2013 SLD 2502, 2013 YLR 914 | F.A.O. No. 267 of 2011 , decided on 21.01.2013 | This case revolves around the procedural requirements of personal appearance in civil proceedings. The Lahore High Court examined the implications of the appellant's failure to appear in person despite being directed by the trial court. The case highlights the significance of personal representation in addressing objections related to signature authenticity, emphasizing the legal obligation of parties to comply with court orders. The decision reaffirms the principle that a party cannot evade legal proceedings by relying solely on counsel or special attorneys, particularly when critical issues are raised that only the party can clarify. The judgment underscores the importance of adherence to procedural rules as outlined in the Civil Procedure Code, which governs civil litigation in Pakistan.... |
| 2009 SLD 1712 = 2009 SCMR 769 | Civil Petition No.359 of 2008 , decided on 31.03.2008 | This case involves a civil servant who retired after reaching the age of superannuation but was denied pensionary benefits due to insufficient service by a few months. The Service Tribunal allowed the appeal, citing Rule 423 of the Civil Service Rules, which permits the condonation of service deficiencies under certain circumstances. The Supreme Court upheld this interpretation, reinforcing the principle that rules should be construed in a manner that benefits the employee when reasonable. The decision highlights the importance of protecting the rights of civil servants and ensuring fair treatment in pension matters.... |
| 2012 SLD 2506, 2012 YLR 2106 | B.A. No. 93-P of 2012 , decided on 17.02.2012 | In the case of Adnan vs. The State, the Peshawar High Court addressed the issue of bail under the Criminal Procedure Code and the Penal Code. The petitioner, Adnan, was accused under section 324 of the Penal Code for an attempted murder charge. The court highlighted significant procedural flaws in the prosecution's case, including the absence of charges in the initial F.I.R. and the lack of an identification parade. The judgment emphasized that the mere fact that the petitioner absconded was not sufficient to deny bail, as there was no other supporting evidence tying him to the alleged crime. This case underscores the importance of due process and the rights of the accused in criminal proceedings, particularly regarding the grant of bail. The ruling contributes to legal precedents concerning the standards for bail in serious criminal charges, reinforcing the principle that the prosecution bears the burden of establishing a strong case before bail can be denied. This case is significant... |
| 2012 SLD 619, 2012 PTCL 547, 2012 PTD 28, (2012) 105 TAX 154 | Custom Reference No.7 of 2011 , decided on 14.09.2011 | This case revolves around the application of the Customs Act, 1969, specifically concerning the smuggling of goods and the onus of proof. The Customs Authorities seized goods allegedly smuggled, but the respondent demonstrated that these were acquired through a lawful auction from an engineering company working on the Meerani Dam Project. The Customs, Excise and Sales Tax Appellate Tribunal ruled in favor of the respondent, highlighting the importance of lawful documentation in customs disputes. The case underscores the principles of burden of proof in customs law, emphasizing the responsibilities of both the authorities and the parties involved in such matters. The decision reinforces the necessity for Customs Authorities to substantiate claims of smuggling with concrete evidence, ensuring that legal rights are upheld in accordance with the provisions of the Customs Act. This case is significant for legal practitioners and firms involved in customs law, providing insights into the int... |
| 2017 SLD 2246, 2017 CLC 1137 | Review Application No. 05 of 2017 in W.P. No. 1468 , decided on 10.04.2017 | In the case of Burhan ud Din Qureshi vs The Bank of Punjab and Others, the Lahore High Court addressed a Review Application concerning a previous decision made in W.P. No. 14685 of 2014. The court reiterated that the review process is strictly confined to errors that are apparent on the record. The applicant's inability to challenge an earlier order and the lack of sufficient justification for the delay in filing the review led to its dismissal. This case underscores the importance of timely and well-supported legal actions in the judicial process. Keywords such as 'Review Application', 'Lahore High Court', 'Civil Procedure Code', and 'Limitation Act' are pivotal in understanding the context and implications of this ruling.... |
| 2010 SLD 32, (2010) 101 TAX 29, 2010 PTD 567 | I.T.As. Nos. 799/LB to 803/LB of 2006 , decided on 15.03.2007 | This case revolves around the appeals filed by an individual concerning tax assessments under the Income Tax Ordinance, 1979 and the Income Tax Ordinance, 2001. The Appellate Tribunal found that the tax authorities had improperly made additions to the taxpayer's income without justifiable grounds, particularly under Section 13(1)(a), as the taxpayer's case was classified as a no-account case. The Tribunal also noted that the assessment under Section 121 of the Income Tax Ordinance, 2001 was conducted ex parte, denying the taxpayer the opportunity to defend their position. The Tribunal's ruling emphasizes compliance with legal standards in tax assessments and the importance of allowing taxpayers the right to a fair hearing. The decision reinforces key principles of taxation law and taxpayer rights, which are crucial for maintaining the integrity of tax administration. Overall, the case serves as a significant precedent in ensuring fair treatment of taxpayers and adherence to proper lega... |
| 1990 SLD 168, 1990 PLD 666 | Civil Appeal No.37 of 1988 , decided on 10.04.1990 | In the landmark case of Civil Appeal No.37 of 1988, the Supreme Court of Pakistan deliberated on the applicability of Fundamental Rule 18 under the Civil Servants Act, 1973, concerning the employment status of government servants who have been absent from duty for an extended period. The court examined whether the provisions of the Civil Servants Act and the Government Servants (Efficiency and Discipline) Rules, 1973 had rendered Fundamental Rule 18 obsolete. The appellant, Mst. Maryam Yunus, had taken leave due to personal circumstances, but her absence exceeded five years, leading the authorities to strike her name from the civil service list. The Supreme Court ruled that the Fundamental Rule 18 remains valid and applicable, emphasizing that the absence of a mandatory show-cause notice before taking adverse action does not invalidate the procedure followed under the rule. This decision has significant implications for civil servants regarding their employment rights and the procedura... |
| 1981 SLD 1495, (1981) 127 ITR 442 | IT REFERENCE Nos. 89 AND 90 OF 1978 , decided on 17.06.1980 | This case revolves around the interpretation of Section 40(c) of the Income-tax Act, 1961, related to the deductibility of excessive remuneration paid to company directors. The Kerala High Court examined the appropriateness of the Income-tax Appellate Tribunal's decision which had overturned the Income-tax Officer's disallowance of certain salary payments to the managing director. The court emphasized the necessity for the assessee to provide evidence justifying the remuneration in light of the market standards. The ruling underscores the importance of maintaining proper documentation and justification for remuneration paid to directors to avoid disputes with tax authorities. It serves as a crucial precedent for similar cases where the reasonableness of payments to company executives is challenged. This case is relevant for tax practitioners and corporate entities to understand the implications of excessive payments and the required substantiation needed to defend them in tax assessmen... |
| 2007 SLD 2031, 2007 PLC 715 | Civil Petition No.484-L of 2003 , decided on 25.11.2005 | The case revolves around the dismissal of Mst. Sarwat Qamar, a P.T.C. Teacher, from service due to allegations that her appointment was illegal and forged. The Supreme Court of Pakistan, in its decision dated November 25, 2005, upheld the findings of the Punjab Service Tribunal and the relevant departmental authorities, asserting that the petitioner was never selected by the District Recruitment Committee and her appointment order was not valid. This case highlights the importance of adherence to recruitment protocols within government service and the legal ramifications of fraudulent appointments. The ruling emphasizes that the Supreme Court does not have the jurisdiction to review factual findings made by lower courts or tribunals. This case is significant in the context of public service law and the enforcement of government employment policies. Keywords: Punjab Civil Servants Act, Supreme Court, illegal appointment, forged documents, government policy, public service law.... |
| 1960 SLD 342, 1960 PLD 42 | Review Petition No. 387 of 1958 , decided on 07.03.1960 | This case revolves around the interpretation of the West Pakistan Board of Revenue Act, specifically section 8, which outlines the conditions under which reviews can be conducted. The Board of Revenue's decision highlighted the necessity for due process in revisional jurisdictions, emphasizing natural justice principles. The petitioner, Ali Muhammad, sought restoration of a plot originally granted to him, which had been subject to various appeals and revisions. The case illustrates the complexities of land revenue disputes and the importance of adhering to legal protocols in administrative decisions. Keywords include 'land revenue', 'natural justice', 'review petition', and 'administrative law', which are trending and relevant in legal discussions today.... |
| 1994 SLD 1066, 1994 CLC 1597 | Writ Petition No. 180-R of 1981 , decided on 01.12.1993 | The case revolves around the interpretation and application of the Displaced Persons (Land Settlement) Act, 1958, specifically concerning the allotment of land to the heirs of Noor Khan, who passed away in December 1947. The Lahore High Court affirmed the decision of the Additional Settlement Commissioner, which had ruled that the allotments in favor of Noor Khan's legal heirs were valid. The court noted that the petitioners attempted to file a second Mukhbari application on the same grounds as a previous case, which had already been thoroughly examined and dismissed. The ruling highlighted the importance of legal finality and the provisions under the relevant laws that restrict repeated applications for the same claims. The court underscored that the heirs had been correctly allotted land based on their rightful entitlements, and no evidence indicated any excess allotments. This case emphasizes the legal principles surrounding land settlement for displaced persons, the authority of se... |
| 2009 SLD 2490, (2009) 312 ITR 334 | IT REFERENCE No. 182 OF 1987 , decided on 26.04.2007 | This case revolves around the interpretation of Section 271(1)(c) of the Income-tax Act, 1961, specifically regarding penalties for concealment of income. The Allahabad High Court addressed the presumption that arises when the declared income is less than 80% of the assessed income and the burden placed on the assessee to rebut this presumption. The court found that the Tribunal's cancellation of penalties was unjustified, emphasizing the importance of the assessee providing a credible explanation to avoid penalties. This decision is crucial for understanding tax compliance and the legal standards for income declaration, impacting both taxpayers and tax authorities. Keywords such as income tax, penalty for concealment, legal standards in tax law, and Tribunal decisions are trending and relevant for those researching tax law cases.... |
| 2006 SLD 1457, 2006 PTD 778 | C.P. No.D-658 of 2005 , decided on 13.01.2006 | In the case of C.P. No.D-658 of 2005 adjudicated by the Sindh High Court, the petitioner, I.C.I. Pakistan Ltd., contested a notice issued under section 62 of the Income Tax Ordinance, 1979. The court evaluated the petitioner's claims of mala fides and lack of jurisdiction against the authority that issued the notice. The judges emphasized the importance of following due process and utilizing available remedies before resorting to constitutional petitions. The ruling underscored that the notice was a legitimate inquiry into the petitioner’s tax affairs and did not indicate any abuse of power by the tax authorities. This case highlights the procedural aspects of tax law and the necessity for compliance with administrative requirements before seeking judicial intervention, especially in fiscal matters. Keywords such as 'Income Tax Ordinance', 'constitutional jurisdiction', and 'Sindh High Court' are pertinent for understanding the legal framework and implications of this decision.... |
| 1992 SLD 1533 = (1992) 195 ITR 351 | This case revolves around the interpretation of section 64 of the Income-tax Act, 1961, concerning the inclusion of income derived by the wife and minor children of an individual partner representing a Hindu Undivided Family (HUF). The Gauhati High Court concluded that income arising from a partnership where the partner acts in a representative capacity as the karta of an HUF is not subject to individual assessment under section 64(1). This ruling underscores the importance of precise language in tax legislation and delineates the boundaries of income attribution in familial partnership contexts. The decision provides clarity on the treatment of income for tax purposes, ensuring that income from partnerships is assessed correctly based on the partner's capacity—either as an individual or as a representative of the HUF. This ruling is significant for tax professionals and family businesses, as it influences income tax assessments and compliance requirements. The case also refers to vari... | |
| 2011 SLD 128, 2011 PTD 1820, (2011) 104 TAX 68, 2010 PTR 91 | I.T.A. No.36/KB of 2011 , decided on 26.03.2011 | This case revolves around an appeal filed by the taxpayer against the Income Tax Commissioner (Appeals) regarding the dismissal of their appeal under the Income Tax Ordinance, 2001. The primary legal contention was the maintainability of the appeal against an order passed by the Taxation Officer, which the Commissioner (Appeals) dismissed without consideration of the merits. The court ruled that the substantive right to appeal against such orders had not been nullified by the statute. The judgment emphasizes the need for a comprehensive reading of statutory provisions to ensure that taxpayers are afforded their legal rights. Additionally, it highlights the judicial principle that technical deficiencies should not impede the resolution of substantive legal issues. The ruling calls for an expedited re-evaluation of the case by the Commissioner (Appeals), reinforcing the importance of due process and fair opportunity in the adjudication of tax matters.... |
| 2017 SLD 2423 = 2017 YLR 1541 | Suit No. 265 of 1991 , decided on 04.08.2016 | In the case of Messrs Sindh Government Employees Co-operative Housing Society Ltd. v. Karachi Development Authority, the Sindh High Court addressed the claims of the plaintiff society regarding mandatory injunction and damages due to alleged failures in the outer development work of Scheme No. 33. The court emphasized the necessity of a contract between the parties and the obligation of the plaintiff to deposit development charges. The decision highlighted the importance of statutory compliance, particularly the requirement of notice under the KDA Order, and reinforced the legal principle that a necessary party must be included in a suit for it to be maintainable. The judgment serves as a critical reminder for cooperative societies on the procedural and substantive legal requirements in civil litigation, particularly in matters involving development and construction projects.... |
| 1995 SLD 820, 1995 PTD 834, (1994) 207 ITR 271 | R.C. No. 65 of 1986 , decided on 08.03.1994 | This case revolves around the interpretation of the Wealth Tax Act, 1957, particularly focusing on section 35 regarding the rectification of mistakes apparent from the record. The High Court addressed the issues raised by the Revenue concerning the authority's ability to rectify past assessment mistakes based on new findings obtained after the assessment was completed. The court concluded that such post-assessment findings do not form part of the official record and thus cannot be used for correction under section 35. The judgment is significant for tax practitioners and advocates in understanding the limitations of rectification powers under tax laws. It highlights the importance of adhering to the existing evidence at the time of assessment and clarifies the boundaries of the assessing authority's jurisdiction. This ruling serves as a precedent that reinforces the procedural integrity of tax assessments and the stringent requirements for rectifications, ensuring that all parties invo... |
| 1991 SLD 823, 1991 SCMR 213 | Civil Appeal No.176 of 1988 , decided on 03.04.1990 | In the case of Civil Appeal No.176 of 1988, the Supreme Court of Pakistan addressed a dispute regarding the pre-emption of property under the Punjab Pre-emption Act. The plaintiffs had successfully decreed a suit for pre-emption based on a payment of Rs.4,212, while the vendee contended that the sale price should have been Rs.45,000 as per the registered deed. The Supreme Court, upon reviewing the arguments, found that the evidence presented by the appellants was compelling, particularly regarding the actual payment made and the market value of the land, which was over 50 kanals. The decision highlighted the importance of strong evidence in pre-emption cases and ultimately increased the decretal amount to Rs.45,000. This case underscores the complexities involved in property law and the significance of proper documentation in sale transactions. Key considerations include the interpretation of registered deeds, the evidentiary burden in pre-emption suits, and the judicial approach to ba... |
| 2019 SLD 3170, 2019 YLR 2894 | Writ Petition No. 2742 of 2018 , decided on 02.08.2019 | This case revolves around the dismissal of an eviction petition under the Islamabad Rent Restriction Ordinance, 2001. The petitioner, Yasin Khan, sought to evict Muhammad Ayyaz Gondal, claiming non-payment of rent and his bona fide need for the premises. However, the courts ruled that there was no established landlord-tenant relationship as the petitioner failed to provide evidence of rent payments or a lease agreement. The court emphasized that eviction proceedings under the ordinance can only proceed if such a relationship is proven. The case also highlights the jurisdictional limits of the Rent Controller concerning disputes over property titles. The decision underscores the importance of clear documentation in landlord-tenant relationships and the necessity for landlords to substantiate claims of tenancy to initiate eviction proceedings effectively.... |
| 2022 SLD 2436, 2022 CLD 1494 | R.F.A. No. 188 of 2017 , decided on 20.09.2022 | This case revolves around a Regular First Appeal filed by S.G. POLYPROPYLENE (PRIVATE) LTD. against the Allied Bank Limited regarding a suit for recovery of finances. The Banking Court had previously decreed the suit in favor of the bank, ordering the appellants to pay a significant amount due to default on a Letter of Credit Facility. The appellants contended that various legal and factual questions warranted a leave to defend the suit, but the court found that they failed to substantiate their claims sufficiently. The decision highlighted the importance of compliance with the Financial Institutions (Recovery of Finances) Ordinance and the implications of failing to meet the legal requirements for a defense. The ruling emphasizes the bank's rights under financial recovery laws, reiterating that separate suits for different finance facilities can be valid under the law. The case serves as a critical reference for financial institutions and borrowers regarding the execution of financial... |
| 2023 SLD 2479, 2023 PLJ 618 | Const. P. No. 5 of 2023 , decided on 03.04.2023 | In the case of Const. P. No. 5 of 2023, the Supreme Court of Pakistan addressed a significant constitutional issue regarding the timing of general elections. The court found that the Election Commission's decision to delay elections beyond the constitutionally mandated 90-day period violated fundamental rights and the constitutional framework. The ruling reaffirmed the importance of timely elections as a cornerstone of democratic governance, emphasizing that the Election Commission does not have the authority to alter or extend electoral timelines set by the Constitution. The court reinstated the original election schedule, ensuring that the democratic process remains intact and accessible to all citizens. This case highlights the critical balance between administrative discretion and constitutional mandates, reinforcing the rule of law in electoral matters.... |
| 1989 SLD 1563, 1989 PLC 781 | Revision Application No. KAR-270 of 1987 , decided on 12.12.1988 | This case revolves around an industrial dispute involving a retired railway employee who claimed unpaid gratuity that included a mileage allowance. The Labour Appellate Tribunal in Sindh examined the case under the Payment of Wages Act and the Industrial Relations Ordinance, determining that the applicant was entitled to the allowance despite the lack of a formal appointment as a 'Trouble Shooter'. The case highlights the complexities of wage calculation and the importance of recognizing allowances in gratuity claims. Keywords such as 'unpaid gratuity', 'industrial dispute', 'railway employee rights', and 'wage compensation' are relevant for SEO optimization and can help rank this case effectively in legal search queries. The decision reinforces the notion that technical lapses by authorities should not disadvantage employees entitled to their rightful earnings.... |
| 2003 SLD 421, 2003 PLD 124 | Civil Petition for Leave to Appeal No.2813 of 2001 , decided on 18.11.2002 | The case of Diamond Industries Limited revolves around a petition for leave to appeal concerning an investigation into the company's affairs mandated by the Security and Exchange Commission of Pakistan under the Companies Ordinance, 1984. The Supreme Court highlighted the legal framework that governs such investigations, emphasizing the importance of compliance with statutory requirements. The decision reiterates that procedural matters regarding appeals must be adhered to, specifically where interlocutory orders are concerned. This case touches on corporate governance issues, the role of regulatory bodies, and the importance of shareholder rights, making it significant for legal practitioners and companies operating in Pakistan. Keywords such as 'Companies Ordinance', 'Supreme Court of Pakistan', and 'corporate governance' are critical for SEO optimization.... |
| 2024 SLD 3668 | ITA NO. 1097/LB/2024 , decided on 21.03.2024 | The case ITA NO. 1097/LB/2024 adjudicated by the Appellate Tribunal Inland Revenue in Lahore on March 21, 2024, involved significant aspects of the Income Tax Ordinance, 2001, particularly Section 120(1). The appellant, Mian Amer Rashid, engaged in a legal dispute concerning tax liabilities, represented by Mr. Iqbal Anwar Mehndi. The respondent, CIR, AEOI Zone, and LTO, Lahore, was represented by Mrs. Mahrukh Imtiaz. This case highlights critical issues in income tax compliance and the legal interpretations that arise in tax disputes. The tribunal's ruling emphasized the necessity for taxpayers to understand their obligations under the law and the consequences of non-compliance. This case serves as a reference point for future income tax cases due to its implications for tax practices and legal precedents in the region. It reflects ongoing trends in tax law and the importance of legal representation in navigating complex tax issues.... |
| 2006 SLD 3041, 2006 PLD 234 | Suits Nos. 95 and 287 of 2005 , decided on 15.02.2006 | In the case before the Sindh High Court, the plaintiff, KHURSHEED AHMED, represented through his attorney, brought a suit against FAYYAZ AHMED and several others concerning issues of property administration and valuation following the grant of a Letter of Administration under the Succession Act. The plaintiff claimed that the defendants were attempting to dispossess him and sell the property in question. However, the court found that the matter had already been addressed in a prior Miscellaneous Appeal, which was still pending. The court highlighted key legal principles, including res judicata, which barred the current suit due to the ongoing appeal concerning the same issues. The decision underscores the judicial emphasis on resolving estate disputes through established legal channels, ensuring that similar issues are not litigated multiple times. This case illustrates the critical interplay of succession law, property rights, and the procedural safeguards in place to prevent repetiti... |
| 2008 SLD 813, 2008 CLC 921 | IInd Civil Appeal No.15 of 2005 , decided on 28.01.2008 | The case revolves around the disputes concerning a plot of land in Karachi, with the core issue being the validity of property transactions and the rights of bona fide purchasers. The appellant, Muhammad Zubair, claimed to have purchased the property without knowledge of prior agreements, while the respondent, Mansoor Ali, argued that the sale was invalid due to existing agreements. The Sindh High Court upheld the lower courts' decisions, emphasizing the importance of due diligence in property transactions and the strict interpretation of powers of attorney. The ruling clarified that the concurrent findings of fact by lower courts should not be disturbed unless there is clear evidence of misreading or ignoring material evidence. The decision underscores the legal principles of property law, including the Transfer of Property Act and the Civil Procedure Code, making it a significant case for understanding property rights and the implications of power of attorney in real estate transacti... |
| 1993 SLD 1811, (1993) 199 ITR 399 | D-2741 of 2016 , decided on 01.01.1993 | In the case of Commissioner of Income Tax v. Kothiwala Cold Storage, the Allahabad High Court addressed the issue of whether investment allowance could be claimed under section 32A of the Income-tax Act, 1961 for new machinery used in cold storage operations. The court emphasized that operating a cold storage does not involve the manufacture or production of goods as defined in legal terms. This ruling is significant for businesses in the cold storage sector, as it clarifies the limitations on claiming investment allowances. The court reiterated its previous decision in CIT v. Nandlal Cold Storage, which established that such claims are not permissible under the law. This case serves as a precedent for future references regarding investment allowance claims in similar contexts, highlighting the importance of understanding the definitions and applications of manufacturing and production within tax laws. Keywords: investment allowance, Income-tax Act, cold storage operations, manufacturi... |
| 2023 SLD 6581 | W.P.No.36748/2022 , decided on 01.02.2023 | The case of Jan Muhammad Tayab vs. Federation of Pakistan revolves around the interpretation and application of the Foreign Exchange Regulation Act, 1947. This case was adjudicated by the Lahore High Court, where the petitioner challenged actions taken by the respondents concerning foreign exchange regulations. The court's decision, delivered by Judge Shahid Karim on February 1, 2023, provides significant insights into the enforcement of foreign exchange laws in Pakistan. The ruling emphasizes the necessity for compliance with the Foreign Exchange Regulation Act, particularly Section 23C(4), which outlines specific regulatory measures. The legal representatives for the petitioner included prominent advocates who presented a compelling case regarding the implications of the actions taken by the Federation of Pakistan and the State Bank of Pakistan (SBP). This case underscores the importance of regulatory frameworks in facilitating lawful foreign exchange transactions and ensuring that s... |
| 2019 SLD 825, 2019 CLC 634 | High Court Appeal No. 83 of 2015 , decided on 26.08.2017 | This case involves the Sindh High Court's decision regarding the maintainability of appeals and the jurisdiction of civil courts concerning taxation laws, specifically under the Customs Act, 1969, and related legislation. The court addressed the principle of functus officio, which restricts further action on a matter once a decision has been rendered. The case highlights the limitations on civil court jurisdiction in tax-related disputes and the procedural requirements for appealing such decisions. Legal representatives for both the petitioners and respondents presented arguments concerning the implications of the earlier judgment and the necessity for a stay pending appeal. The court's ruling underscores the importance of adhering to statutory provisions in tax law and the challenges faced by parties in navigating the complexities of legal appeals in such specialized areas.... |
| 1978 SLD 532, (1978) 112 ITR 423 | APPEAL FROM ORIGINAL ORDER No. 745 OF 1969 , decided on 03.12.1976 | This case revolves around the procedural complexities of income tax assessment, particularly focusing on the proper serving of notices under the Income-tax Act. The Income-tax Officer issued notices for income escaping assessment for several years, which were contested by the respondent on the grounds of improper service. The trial judge initially ruled in favor of the respondent, but upon appeal, the Calcutta High Court determined that the service was valid. The court highlighted the importance of established procedures in tax law and the need for proper documentation during the service of notices. This case is significant for understanding the standards required for the service of legal documents in tax assessments, emphasizing the necessity for compliance with procedural rules to ensure that rights are upheld. This ruling sets a precedent for future cases involving tax assessments and the proper serving of notices, reinforcing the integrity of the legal process in matters of income ... |
| 1975 SLD 458 = (1975) 101 ITR 292 | MISC. PETITION No. 1258 OF 1974 , decided on 26.02.1975 | This case revolves around the taxation of gratuity liabilities under the Income Tax Act. Tata Iron & Steel Co. Ltd., a significant employer, sought to claim a deduction based on an actuarial valuation of its gratuity liabilities. However, the Income Tax Officer proposed to disallow this claim based on a circular issued by the Central Board of Direct Taxes, which contradicted an earlier circular that permitted such deductions. The Bombay High Court intervened, stating that the Income Tax Officer's actions were not only jurisdictionally flawed but also contrary to established legal principles regarding the treatment of gratuity liabilities. The court reaffirmed the importance of the earlier Supreme Court ruling that recognized actuarial valuations as legitimate liabilities for tax deductions. The case underscores the ongoing complexities in tax law related to employee benefits and the need for clarity from tax authorities. Keywords: Income Tax Act, gratuity liabilities, actuarial valuati... |
| 2012 SLD 46, 2012 PTD 683, (2012) 105 TAX 213, 2012 PTR 1, 2012 SCMR 557 | Civil Petition No.553 of 2011 , decided on 24.01.2012 | The case of A.P. Moller through Mask Pakistan (Pvt.) Ltd. v. Commissioner of Income Tax, Zone-I, Karachi revolves around the taxability of profits earned by non-resident shipping carriers for freight charges related to cargo delivered to Pakistan. The Supreme Court of Pakistan, in its decision dated January 24, 2012, upheld that such profits are taxable under the Income Tax Ordinance, 2001. The Court clarified that the income is sourced from within Pakistan, as the payments were made by residents for goods sold on an FOB basis. The ruling underscored the importance of interpreting the Pak-Danish Double Taxation Agreement, particularly in cases where two reasonable interpretations exist, favoring Pakistan's right to tax. This case highlights critical aspects of international taxation, double taxation agreements, and the interpretation of income tax laws, making it a significant reference point for future cases involving similar tax implications.... |
| 1982 SLD 365, 1982 SCMR 520 | Civil Petition for Special Leave to Appeal No. 460 , decided on 14.12.1980 | This case involved Muhammad Sardar Khan, who was removed from his position as an Assistant in the Board of Revenue after being convicted under the Prevention of Corruption Act. His conviction was later overturned by the High Court, leading him to appeal against his dismissal. The Supreme Court examined the legality and implications of the Civil Service Rules and Efficiency and Discipline Rules as applied in his case. The court found that the issues raised were significant and warranted a comprehensive legal interpretation. This case emphasizes the importance of procedural fairness and the necessity of a proper inquiry before punitive actions can be justified against public servants. The decision highlights the intersection of criminal law and administrative justice, showcasing the complexities involved in cases of corruption and the protections afforded to government employees under the law. The ruling serves as a precedent for similar cases, reinforcing the legal standards that must b... |
| 2008 SLD 1891, 2008 SCMR 1584 | Civil Petition for Leave to Appeal No.1480-L of 20 , decided on 16.07.2008 | This case revolves around a civil petition for leave to appeal concerning the recovery of dowry articles under the West Pakistan Family Courts Act, 1964. The petitioner, Muhammad Habib, contested the decision of the Family Court and the subsequent ruling of the Appellate Court which modified the amount awarded for the dowry articles claimed by his ex-wife, Mst. Safia Bibi. The Supreme Court of Pakistan ruled that the lower courts had properly assessed the evidence and that their findings were based on substantial facts. The court noted that the evidence presented by the petitioner did not sufficiently challenge the respondent's claims. The ruling reinforces the importance of proper documentation in dowry recovery cases and highlights the court's reluctance to interfere in concurrent findings of fact unless clear legal discrepancies are presented. This case serves as a significant reference for family law, particularly in matters of dowry recovery, and underscores the judicial approach ... |
| 2018 SLD 61, 2018 PLJ 228 | W.P. No. 27454 of 2016 , decided on 28.09.2017 | This case revolves around a constitutional petition filed by Nayab Sohail against the Punjab Public Service Commission regarding her eligibility for the post of Lecturer in the Deaf Field. The core issue was the equivalence of her MA in Special Education to the required M.Ed. Special Education. The court examined the educational credentials and determined that the MA (Special Education) is a four-year degree with 66 credit hours, while the M.Ed. Special Education is a one-year program with only 36 credit hours. The Qualification Equivalence Determination Committee had already ruled that these degrees are not equivalent. The petitioner's argument was rejected, leading to the dismissal of her petition. This case highlights the importance of strict adherence to educational qualifications in public service appointments and the role of regulatory bodies in determining equivalence. Keywords: Lecturer, Deaf Field, MA Special Education, M.Ed Special Education, educational qualifications, publi... |
| 2024 SLD 4771, 2024 PLJ 279 | Crl. P. No. 243 of 2024 , decided on 22.05.2024 | The case revolves around the petition of Mst. Ishrat Bibi seeking post-arrest bail from the Supreme Court of Pakistan. The case highlights the application of the rule of consistency in bail matters, particularly concerning the treatment of co-accused. The petitioner was implicated in a murder case through supplementary statements made by the complainant, which raised concerns regarding the reliability and validity of the accusations. The court's decision emphasizes the need to assess the evidence critically, especially when it involves vulnerable individuals like women with young children. The ruling aligns with recent judicial trends favoring the grant of bail under similar circumstances, thereby reinforcing the notion of fair treatment within the legal system. The case also references various sections of the Criminal Procedure Code and the Pakistan Penal Code, which are crucial in understanding the legal framework governing bail applications. Overall, this case serves as a significan... |
| 1945 SLD 70, (1945) 13 ITR 23 | In the case involving L.C. Ltd. versus G.B. Ollivant Ltd., the House of Lords addressed the issue of profit computation under a contract for the sale of goodwill. The critical question was whether excess profits tax should be deducted from the profits before calculating the payments owed to the vendors. The court concluded that the agreement's provisions should be interpreted according to ordinary commercial practices, which dictate that such taxes must be considered. This ruling underscores the necessity for clear terms in contracts, especially regarding unforeseen circumstances like new taxation laws. The decision has implications for future contracts involving profit-sharing agreements, particularly in how profits are computed and what deductions are permissible. The case serves as a significant reference point for legal practitioners and businesses navigating complex contractual agreements in the context of taxation. Key themes include the interpretation of commercial contracts, th... | |
| 1982 SLD 186, 1982 SCMR 178 | Criminal Appeal No. 241 of 1977 , decided on 20.12.1981 | In this pivotal case, the Supreme Court of Pakistan addressed the complexities of eyewitness testimony, the significance of corroborating medical evidence, and the implications of motive in criminal law. The appellants, charged with murder and other violent offenses, were ultimately exonerated due to inconsistencies in witness accounts and lack of direct evidence linking them to the crime. The ruling emphasizes the importance of reliable testimony and the necessity for corroboration in criminal proceedings, particularly when dealing with serious charges such as murder. The court's decision serves as a critical reference point for future cases involving similar legal principles, reinforcing the notion that mere presence of motive does not suffice to establish guilt. It highlights the judicial system's commitment to ensuring that convictions are based on sound evidence and fair assessments of witness credibility.... |
| 2016 SLD 2426, 2016 SCMR 1754 | C.Rs. Nos. 27-K and 28-K of 2016 , decided on 04.07.2016 | In this significant case, the Supreme Court of Pakistan addressed the jurisdiction of Anti-Terrorism Courts regarding allegations of extortion (bhatta) under the Anti-Terrorism Act, 1997. The court ruled that mere allegations without tangible evidence do not suffice to establish a case under the Act. The FIR was found lacking in critical details, such as the complainant's financial status and specific instances of alleged extortion, which are vital for substantiating claims of terrorism. The court emphasized that the motive behind the alleged crime was personal vendetta rather than public terror, thus dismissing the petition for leave to appeal. This case underscores the importance of clear evidence in legal proceedings related to anti-terrorism, ensuring that only genuine cases are heard by specialized courts. Legal practitioners must be diligent in gathering substantial evidence to support claims made in FIRs, particularly in sensitive cases involving allegations of terrorism or exto... |
| 2024 SLD 4042, 2024 PLJ 127 | W.P. No. 111 of 2023 , decided on 12.01.2023 | In the case of W.P. No. 111 of 2023, the Lahore High Court addressed the petition filed by Muhammad Zahid Khan regarding the recruitment process for Class-IV employees by the Government of Punjab. The court ruled that the petition was not maintainable as the recruitment process was still active, and the petitioner had not yet been adversely affected by any actions taken. The court highlighted the importance of coming to the court with clean hands and noted that the constitutional jurisdiction is not to establish rights but to enforce them. This case underscores the principle that a party must show a clear legal right to seek judicial intervention and that apprehensions or mere allegations of misconduct do not suffice to warrant court intervention. The decision also reinforces the idea that there are appropriate channels for grievances, such as the Recruitment Complaint Redressal Cell, which must be utilized before seeking relief from the court.... |
| 1960 SLD 48 = 1960 PTD 455 | D-2741 of 2016 , decided on 25.11.1960 | In the case of Carson (Inspector of Taxes) vs. Cheyney's Executor, the House of Lords addressed the issue of whether royalties received posthumously by the executor of a deceased author were subject to income tax. The court concluded that the payments were inherently linked to the professional activities of the author, Peter Cheyney, and maintained their character as professional earnings even after his death. This landmark decision clarifies the taxation of royalties and highlights the distinction between income derived from professional activities and income from property. The ruling is essential for understanding tax obligations for estates receiving ongoing income from intellectual property, particularly in the literary domain. Keywords include 'income tax', 'royalties', 'professional earnings', 'intellectual property tax', and 'posthumous income tax'.... |
| 2002 SLD 1436, 2002 SCMR 1413 | Civil Petition No.432-L of 2002 , decided on 06.02.2002 | This case revolves around the interpretation of the Displaced Persons (Land Settlement) Act, 1958, particularly sections 10 and 11, in relation to a Mukhbari application filed in 1976. The Supreme Court examined whether the Settlement Commissioner had the authority to act post-repeal of the settlement laws and whether the claims in question were valid. The judgment emphasizes the importance of jurisdiction and the standards required to contest land allotments based on claims of fraudulent acquisition. The decision underscores the legal framework surrounding displaced persons' properties and the procedural integrity required for adjudicating such claims, making it significant for ongoing discussions about property rights and legal remedies in Pakistan. Keywords: Displaced Persons, Land Settlement Act, Supreme Court, property rights, legal jurisdiction.... |
| 1990 SLD 874, 1990 SCMR 975 | Civil Petition No. 1180 of 1989 , decided on 22.01.1990 | This case revolves around the eviction of a tenant who was in jail and represented through his minor son. The Rent Controller's order to strike off the tenant's defense for non-compliance led to an appeal. The Supreme Court emphasized the importance of proper notice and representation in eviction proceedings, particularly for tenants who are unable to defend themselves due to incarceration. The case highlights issues of justice and due process in landlord-tenant disputes, particularly under the West Pakistan Urban Rent Restriction Ordinance and the Constitution of Pakistan. The ruling underscores the need for fair treatment of tenants, ensuring that legal processes are followed to protect their rights.... |
| 2016 SLD 2231, 2016 YLR 851 | Cr.A. No. 182-P of 2015 , decided on 22.04.2015 | In the case of The State through Advocate General, N.W.F.P. vs. Khalil, the Peshawar High Court reviewed the sentencing of Khalil, who was convicted under the Control of Narcotic Substances Act for possessing three kilograms of heroin. The court found that the trial court had exercised undue leniency in sentencing Khalil to ten months of imprisonment, given the serious implications of heroin trafficking on society. The court noted that heroin addiction leads to significant health issues and societal problems, urging for stricter penalties to deter drug-related crimes. The final decision was to enhance the sentence to 20 months of rigorous imprisonment and increase the fine, thereby reinforcing the gravity of drug offenses and the necessity for judicial discretion in sentencing. This case highlights the ongoing battle against narcotics in Pakistan, addressing the critical need for effective legal measures to combat drug trafficking and protect public health.... |
| 2023 SLD 6630 | ITA No. 2011/LB/2022 , decided on 31.08.2022 | In the case of ITA No. 2011/LB/2022, Mr. Khurram Shakoor, as the proprietor of Naz Telecom, challenged the decision made by The CIR, RTO, Lahore. This case highlights significant aspects of the Income Tax Ordinance, 2001, particularly Section 120, which pertains to the assessment and taxation of income. The Appellate Tribunal Inland Revenue in Lahore conducted a thorough examination of the facts presented during the hearing on August 23, 2022. The tribunal's decision, announced on August 31, 2022, underscores the necessity for tax compliance among businesses, ensuring that all entities adhere to the established tax laws. This case serves as a crucial reference for understanding the application of tax regulations and the responsibilities of business owners in the context of income tax obligations. The involvement of legal representatives illustrates the critical role of advocacy in navigating complex tax disputes. The decision is pivotal for future cases involving similar tax issues, pr... |
| 1995 SLD 1161, 1995 PLC 314 | Service Appeal No. 603 of 1992 , decided on 14.09.1994 | This case revolves around the appointment and shifting of lien within the civil service framework, specifically concerning the positions of 'Patwari' and 'Girdawar'. The appellant, ABDUL MALIK, claimed that his lien was improperly shifted to a post that was not vacant. The court found that the shifting took place without due process, as the post was already occupied. The decision emphasized the importance of safeguarding the rights of existing employees during such administrative actions. This case highlights critical issues in civil service appointments, administrative processes, and the legal protections available to civil servants. Keywords such as 'civil service', 'appointment', 'administrative law', and 'employment rights' are essential in understanding the implications of this case.... |
| 2009 SLD 2164, 2009 PLD 356 | First Rent Appeal No. 1 of 2009 , decided on 27.04.2009 | In the case of First Rent Appeal No. 1 of 2009, the Sindh High Court addressed the issues surrounding the eviction of tenants under the Cantonments Rent Restriction Act, 1963. The case revolved around the inability of the tenants to file a written statement within the stipulated time, which resulted in an ex parte order issued by the Rent Controller. The court noted the importance of timely legal representation and the responsibility of tenants to actively participate in the proceedings. The appeal was ultimately dismissed due to the tenants' failure to engage with the legal process adequately. This case highlights the critical nature of appearing in court and the dire consequences of neglecting to do so, especially in matters involving rental disputes. The court's decision reinforces the legal principle that both parties must be diligent in protecting their rights in legal proceedings.... |
| 2012 SLD 3148 = (2012) 340 ITR 161 | This case involved Balbir Chand Maini appealing against an order from the Income-tax Appellate Tribunal concerning his income for the assessment year 1998-99. The case focused on the validity of reassessment proceedings initiated under Section 148 of the Income-tax Act, 1961. The Assessing Officer had discovered discrepancies in share transactions involving M/s. Ankur International, where the shares were allegedly sold at inflated prices without genuine trading activity. The Tribunal sided with the Assessing Officer, leading to the appeal being brought before the Punjab and Haryana High Court. The court's decision clarified that the Assessing Officer could address issues arising during the reassessment process, even if they were not part of the initial inquiry. The ruling highlights the rigorous standards expected in proving the genuineness of financial transactions in tax assessments, especially in cases involving unexplained investments and income from undisclosed sources. This case ... | |
| 2013 SLD 1829 = 2013 PLC 459 | Intra-Court Appeal No.30 of 2011 , decided on 07.06.2012 | The case revolves around an intra-court appeal regarding the promotion of a civil servant, Raja MUHAMMAD JAVED, who challenged amendments to the Punjab Forestry and Wildlife Service Rules. The Lahore High Court, presided over by judges CH. SHAHID SAEED and CH. MUHAMMAD YOUNIS, ruled that civil servants do not possess vested rights to promotion and upheld the government's authority to amend service rules to enhance qualifications for positions. This case highlights the legal interpretations of civil service promotion rights under the Punjab Civil Servants Act and the importance of maintaining service efficiency through regulatory amendments. It addresses key themes such as civil servant rights, government authority in service rules, and the implications of qualifications on promotions, making it relevant for legal professionals and civil servants alike.... |
| 2007 SLD 2025, 2007 PLC 696 | 787(K)CE of 2000 , decided on 17.04.2006 | In the case of Abdul Karim vs. Pakistan International Airlines Corporation, the Federal Service Tribunal addressed issues of wrongful dismissal and discrimination. The appellant was a Security Guard dismissed after allegations of theft involving recovered gold bangles. The Tribunal found the dismissal unjust due to lack of substantial evidence and the reliance on co-accused confessions. The ruling emphasized the need for fair treatment of all employees under similar circumstances, highlighting the principle of equality in disciplinary actions. The decision underscored the importance of integrity in service-oriented industries and the legal standards for conducting inquiries. Keywords: wrongful dismissal, discrimination, service regulations, legal standards, employee rights.... |
| 1979 SLD 558, 1979 SCMR 318 | Civil Petition for Special Leave to Appeal No. 34 , decided on 04.03.1979 | In the case of M/s. Fine Art Dyers and Printers vs. Haji Abdul Rasool and Others, the Supreme Court of Pakistan addressed the issue of non-payment of rent under the West Pakistan Urban Rent Restriction Ordinance. The tenants argued that they were justified in withholding rent due to the landlords' forfeited title, which was subsequently restored. However, the court found that once the title was restored, the tenants had no excuse for failing to pay rent. The ruling emphasized the principle of estoppel, noting that tenants cannot question the landlords' status after restoration. This case highlights the importance of proper notification and the obligations of tenants to adhere to rental agreements despite prior disputes over property titles. The court's decision serves as a precedent for future rental disputes, reinforcing landlords' rights when titles are restored and tenants' responsibilities to fulfill their payment obligations.... |
| 2003 SLD 31, 2003 PTD 332, (2003) 87 TAX 110 | W.T.As. Nos. 1955/LB and 1954/LB of 2000 , decided on 06.08.2002 | In the Income Tax Appellate Tribunal's decision regarding W.T.As. Nos. 1955/LB and 1954/LB of 2000, the tribunal addressed significant issues surrounding the Corporate Assets Tax (CAT) and the penalties imposed for late filing. The tribunal found that the appellant, a private limited company, had filed its CAT return within the prescribed time but had declared the value of its fixed assets below the minimum threshold. The assessing officer's decision to impose additional tax and penalties was contested. The tribunal determined that the imposition of penalty was devoid of legal basis, emphasizing that the law does not support dormant parties in disputes. The tribunal maintained the Corporate Assets Tax but remanded the issue of additional tax back to the First Appellate Authority, ensuring that the case remained aligned with principles of equity and justice. This decision reinforces the need for clarity in tax regulations and the importance of timely actions by tax authorities.... |
| 1986 SLD 841, 1986 SCMR 1350 | Civil Petition for Leave to Appeal 135 of 1985 , decided on 17.02.1986 | This case revolves around the interpretation of the Muslim Family Laws Ordinance, particularly Section 7, which governs the process of divorce (Talaq) in Pakistan. The Supreme Court of Pakistan addressed the procedural requirements for a divorce to be valid, specifically the necessity of notifying the Chairman of the Union Council and allowing for a reconciliation period. The petitioner, Ghulam Nabi, sought to challenge a Family Court ruling that deemed his divorce ineffective due to his failure to provide proper notice to the Chairman as mandated by law. The court's decision reinforces the legal framework surrounding family law in Pakistan, particularly in matters of divorce, ensuring that due process is followed to protect the rights of both parties involved. The case highlights the importance of adhering to legal formalities in family law disputes, and it serves as a precedent for similar cases. Legal practitioners must ensure compliance with all statutory requirements to avoid comp... |
| 1981 SLD 185, 1981 SCMR 166 | Civil Appeal No. 122 of 1977 , decided on 10.12.1979 | In the landmark case of Qadir Bakhsh vs. Saifur-Rehman, the Supreme Court of Pakistan addressed the complexities surrounding agricultural land disputes involving displaced persons and the implications of abatement due to the death of a respondent. The Court emphasized the principle that the interests of remaining parties can sustain an appeal even if one party passes away, provided their interests align. The case revolved around the rightful possession of state agricultural land, previously allotted to a non-Muslim member of a criminal tribe before Partition. Following a series of administrative and judicial reviews, the Court ultimately ruled that the land was not evacuee property and that the respondents had no legal claim to it. This decision reinforces the importance of procedural integrity and the rights of displaced persons in land settlement cases, highlighting the need for clear legal representation and adherence to established laws governing land allotments. The case sets a si... |
| 2001 SLD 1315, 2001 SCMR 256 | Civil Appeal No. 1254 of 1997 , decided on 04.10.2000 | In the case of Allah Yar vs. General Manager, Railways Headquarters, Lahore, the Supreme Court of Pakistan examined the procedural adherence in disciplinary actions against railway employees. The case stemmed from an appeal against a dismissal that was later converted to compulsory retirement. The Court highlighted the importance of following administrative procedures and principles of natural justice in disciplinary inquiries. It was determined that the inquiry against Allah Yar lacked the necessary formalities, thereby rendering the dismissal and subsequent actions legally invalid. The judgment emphasized that arbitrary exercise of discretion in disciplinary matters could lead to discrimination, and the rights of the employee must be safeguarded. The ruling reinstated Allah Yar, affirming the need for fair treatment within public service regulations.... |
| 2021 SLD 1494, 2021 YLR 867 | D-6168 of 2020 , decided on 26.01.2021 | The case involves a constitutional petition filed in the Sindh High Court concerning the award of contracts for water hydrants by the Karachi Water and Sewerage Board. The petitioner, Sardar Abdul Hameed, challenged the decision regarding the allocation of these contracts, asserting that the Board must adhere to its own regulations for contractors. The court, led by Justices Muhammad Shafi Siddiqui and Adnan-ul-Karim Memon, concluded that the petitioner lacked standing as they were not a successful bidder in the tender process. The decision reinforced the importance of regulatory compliance in public service contracts and addressed the broader issue of water supply management in Karachi, a city facing significant water scarcity. The ruling directed the KW&SB to ensure that all contractors comply with operational rules and highlighted the ongoing challenge posed by illegal hydrants in the city. The court’s judgment aligns with previous case law and directives from the Supreme Court aime... |
| 2012 SLD 2467, 2012 YLR 1919 | Criminal Revision No. 1212 of 2011 , decided on 20.04.2012 | In the case of Criminal Revision No. 1212 of 2011, the Lahore High Court addressed a revision petition filed by Muhammad Amin concerning the dismissal of his private complaint by the Trial Court. The case revolved around serious allegations of assault, house trespass, and criminal intimidation involving multiple respondents. The Court scrutinized the evidence provided, particularly the statement of the petitioner's wife, which highlighted the prima facie applicability of section 354-A of the Penal Code, relating to assault on a woman. The High Court found that the Trial Court had erred in its decision to dismiss the complaint without thoroughly evaluating the evidence. The Court emphasized the necessity for a fair examination of the facts and remanded the case back to the Trial Court for a comprehensive review. This decision underscores the importance of procedural justice and the protection of victims' rights in criminal proceedings, ensuring that allegations of violence and intimidat... |