Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1986 SLD 977, 1986 SCMR 1814 | Civil Appeals Nos. 4 to 6/P of 1981 , decided on 02.12.1985 | This case involves a dispute over pre-emption rights in relation to a sale of mortgagee rights. The Supreme Court of Pakistan addressed the errors made by the High Court in its decision to remand the case back to determine ownership rights based on a time-barred mortgage. The Court reiterated the importance of adhering to the original pleadings and the limitations on introducing new pleas at the appellate stage. The decision highlights the principle that concurrent findings by lower courts should not be disturbed unless there are strong legal grounds to do so. The case underscores the significance of established property rights and the procedural rules governing civil appeals in Pakistan.... |
| 2008 SLD 2441 = (2008) 304 ITR 52 | M. A. I. T. NO. 2 OF 2006 , decided on 31.10.2007 | In the case of Man Mohan Sadani v. Commissioner of Income-tax, the Madhya Pradesh High Court addressed critical issues related to income assessment under Section 143 of the Income-tax Act, 1961. The court ruled that total sales should not be interpreted as the profit of the assessee, highlighting the necessity of applying a net profit rate for tax assessment. This decision is significant for tax practitioners and businesses as it clarifies the legal stance on how sales should be evaluated for income tax purposes. The ruling has implications for similar cases where sales figures are misinterpreted as taxable income without consideration of associated costs. Legal practitioners should note the potential impact of this ruling on future tax assessments and planning strategies, reinforcing the importance of accurate financial reporting and compliance with tax regulations. Keywords: income tax, profit assessment, Madhya Pradesh High Court, Section 143, legal implications.... |
| 2022 SLD 1162, 2022 SCMR 1068 | Civil Appeal No. 221 of 2018 , decided on 15.09.2021 | This case revolves around the legal complexities surrounding the sale of immovable property under a power of attorney. Mst. Channan Jan, an illiterate and elderly lady, had appointed Ghulam Rasool as her attorney to manage her land affairs. However, Rasool transferred the property to his sons without her consent, claiming he had a valid agreement with her. The Supreme Court of Pakistan ruled that the sale was invalid due to the lack of authority vested in Rasool, who failed to demonstrate that Channan Jan was aware of the implications of the power of attorney and had given her informed consent for the sale. The court dismissed the appeal, emphasizing the importance of adhering to legal standards for property transactions and the necessity for attorneys to act within the limits of their authority. The ruling also highlighted the legal protections for vulnerable individuals in property transactions, ensuring that any transfer of property is conducted transparently and with full disclosur... |
| 2024 SLD 56, 2024 SCMR 211 | Civil Appeal No. 40-Q of 2018 , decided on 26.07.2023 | In the case of Civil Appeal No. 40-Q of 2018, the Supreme Court of Pakistan addressed issues related to the jurisdiction of the Balochistan Service Tribunal concerning pro forma promotions. The Tribunal had directed the Government to create a new post for the promotion of a civil servant, which the Court deemed an overreach of authority. The ruling clarified that such decisions are policy-based and lie solely within the executive's purview. The Court also reiterated the principles governing promotions, emphasizing the need for adherence to service rules and the importance of departmental discretion. This case highlights the boundaries of Tribunal powers and the necessity for compliance with established procedures in civil service promotions, aligning with trending discussions on administrative law and service regulations.... |
| 2021 SLD 2186, 2021 PLJ 73 | Crl. P. No. 994 of 2020 , decided on 15.01.2021 | In the case of Crl. P. No. 994 of 2020, the Supreme Court of Pakistan examined the legality of the impugned judgment issued by the Peshawar High Court regarding foreign currency exchange operations conducted by the respondent, ALIF REHMAN. The case arose from allegations that the respondent was involved in currency exchange without the necessary permissions mandated by the Foreign Exchange Regulation Act, 1947. The Supreme Court highlighted the critical importance of adhering to legal frameworks governing foreign currency transactions, emphasizing that any deviation could lead to severe financial consequences for the state. The Court found that the High Court's decision lacked legal support and disregarded the evidence presented during the trial, particularly concerning the respondent's failure to obtain authorization from the State Bank of Pakistan. The judgment reinforced the notion that all individuals intending to engage in foreign currency exchange must comply with established leg... |
| 1938 SLD 36, (1938) 6 ITR 321 | 13961 | In the case of Manufacturers Life Insurance Co. of Canada vs. Commissioner of Income tax, the Bombay High Court addressed significant issues regarding the assessment of income for non-resident insurance companies under the Indian Income-tax Rules, 1922. The court evaluated the applicability of Rule 35, which provides a method for assessing profits based on available data when reliable information is lacking. The case highlights the complexities involved in determining the total income of foreign insurance companies operating in India, particularly in the context of life insurance where liabilities can fluctuate over time. The court ruled that estimates of liabilities, without corresponding actual assets, do not suffice for accurate profit determination. This decision underscores the necessity for foreign companies to maintain transparent and reliable financial records to ensure fair taxation. The ruling serves as a precedent for similar cases, emphasizing the importance of adhering to ... |
| 1996 SLD 1321, 1996 PLD 196 | Criminal Miscellaneous No. 2/B of 1995/BWP in Crim , decided on 19.10.1995 | In the case of Muhammad Rafique vs. The State, the Lahore High Court addressed the application for suspension of the petitioner's sentence. The petitioner was convicted of causing simple injuries to prosecution witnesses and sentenced accordingly. The court carefully examined the legal provisions, particularly sections 71 and the benefits under section 382-B of the Criminal Procedure Code. The court's decision emphasized the importance of equal treatment of co-accused in similar circumstances and the necessity for sentences to be proportionate to the nature of the injuries inflicted. The ruling also highlighted the judicial discretion in suspending sentences when the accused has served a significant portion of their sentence. Overall, the case underscores procedural fairness and the application of legal standards in criminal proceedings.... |
| 1987 SLD 648 = 1987 SCMR 1698 | Civil Appeal No. 140 of 1976 , decided on 08.03.1987 | In the case of Civil Appeal No. 140 of 1976, the Supreme Court of Pakistan addressed the complex issues surrounding the transfer of property under the Displaced Persons (Compensation and Rehabilitation) Act. The case involved the respondent's claim to a property that was initially sold under the impression that it was only machinery being auctioned. The Supreme Court found that the High Court had erred in its previous rulings that did not recognize the respondent's entitlement to the property. The Court underscored the importance of a thorough examination of the facts surrounding the issuance of the Permanent Transfer Deed, ruling that the matter required further scrutiny by the Notified Officer. This case highlights the significance of legal processes in property transfer disputes, particularly under laws designed to assist displaced persons. Key terms include 'property transfer', 'Permanent Transfer Deed', and 'Displaced Persons Act'.... |
| 1977 SLD 1342 = (1977) 109 ITR 52 | T.C.Ps. Nos. 112 to 139 of 1976 , decided on 11.08.1976 | This case revolves around the interpretation and application of the Wealth Tax Act, 1957, particularly concerning penalties for concealment of wealth. The assessees, who were involved in the construction of a building from May 28, 1965, to September 30, 1969, maintained a construction account that documented the expenses incurred. However, the Wealth Tax Officer estimated a higher value for the construction based on a valuer's report, leading to the imposition of penalties for alleged concealment of wealth. The Madras High Court upheld the Tribunal's decision, which ruled that the department failed to demonstrate that the figures provided by the assessees were incorrect. This case highlights the importance of accurate evidence in tax assessments and the legal safeguards against unjust penalties. Keywords include Wealth Tax Act, penalties, tax assessments, legal safeguards, construction valuation, and concealment of wealth.... |
| 2004 SLD 664, 2004 CLD 1157 | R.F.A. No.242 of 1997 , decided on 24.06.2003 | In the landmark case Industrial Development Bank of Pakistan and 2 Others vs. Messrs Muhammad Shafiq Tanneries (Pvt.) Limited and 6 Others, the Lahore High Court addressed critical issues surrounding the application of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997. Heard on June 24, 2003, this case delved into the procedural intricacies of loan recovery and the timely submission of defense applications. The appellants, represented by Rashdeen Nawaz, contested the Banking Court's decision which had deemed their defense application out of time based on an erroneous notice date. Imran Nazir, acting for the respondents, argued the limitation period should commence from an earlier service date to which several officials had been notified. The High Court meticulously reviewed the timeline, highlighting discrepancies in the Banking Court's calculations and underscoring the necessity for accurate service dates to uphold the rights of the parties involved. ... |
| 1976 SLD 88 = 1976 PLC 883 | Complaint No. 664 of 1974 , decided on 15.01.1975 | The case centers around a complaint filed under the Industrial Relations Ordinance, 1969, concerning allegations against Muhammad Sarwar for inciting illegal strikes among workers. The tribunal examined evidence from various witnesses, including labor inspectors and the factory proprietor. The testimony suggested a lack of incriminating evidence against Sarwar, with indications of bias in the prosecution's case. The tribunal noted the potential for personal enmity influencing the complaint, ultimately leading to the decision to acquit Sarwar. This case highlights the complexities in labor disputes and the importance of unbiased evidence in labor relations.... |
| 2019 SLD 2092, 2019 PLJ 126 | W.P. No. 2932 of 2018 , decided on 03.12.2018 | In the case of W.P. No. 2932 of 2018, the Islamabad High Court addressed the application filed under Section 23 of the Anti-Terrorism Act, 1997. The primary issue was whether the Anti-Terrorism Court had taken cognizance of the case regarding the petitioner, who was implicated in a first information report (F.I.R.) involving serious charges under the Pakistan Penal Code and the Anti-Terrorism Act. The court concluded that the application was premature, as the investigation was still ongoing and the court had not taken cognizance. This ruling underscores the importance of judicial procedure in ensuring that cases are not prematurely transferred without proper cognizance being established. The decision highlights the critical balance between the rights of the accused and the ongoing investigative processes. Keywords: Islamabad High Court, Anti-Terrorism Act, cognizance, judicial procedure, Pakistan Penal Code, bail application, legal representation.... |
| 2001 SLD 1062, 2001 PCRLJ 1038 | Criminal Miscellaneous No.7514/B of 2000 , decided on 12.02.2001 | This case revolves around the bail application of Aftab Ahmad Khan in a matter involving serious charges under the Penal Code and Criminal Procedure Code. The Lahore High Court, presided over by Justice Khawaja Muhammad Sharif, examined the circumstances surrounding the accusations against the petitioner, specifically focusing on the lack of direct evidence linking him to the fatal injury inflicted on the deceased. The court highlighted the principle of further inquiry, recognizing that the petitioner’s involvement in the incident was not substantiated by clear evidence. The decision to grant bail was influenced by the fact that the petitioner had been in detention for an extended period without formal charges being laid. This case underscores the legal principles surrounding bail, the presumption of innocence, and the importance of concrete evidence in criminal proceedings. Keywords such as bail application, Criminal Procedure Code, and serious charges are crucial for understanding th... |
| 2019 SLD 2968, 2019 PTD 2233 | S.T.A. No. 54/KB of 2018 , decided on 08.08.2018 | This case revolves around the blacklisting of M/s Cosmos International under the Sales Tax Act, 1990, due to allegations of tax fraud. The Appellate Tribunal found that the Commissioner Inland Revenue did not justify the drastic action of blacklisting without adequate evidence. The Tribunal highlighted that tax fraud accusations require substantial proof, and the absence of such evidence renders the administrative action illegal. The case reinforces the necessity for fair treatment of taxpayers and the requirement for regulatory bodies to adhere to due process. The decision to restore the appellant's registration emphasizes the protection of business rights and the importance of maintaining a transparent tax system. Key terms include tax fraud, sales tax registration, administrative justice, and taxpayer rights.... |
| 2007 SLD 1713, 2007 PTD 2316 | C.P.L.A. No.374 of 2006 , decided on 20.12.2006 | In the case of Agro Tractors (Private) Limited vs. Fecto Belarus Tractors Limited, the Supreme Court of Pakistan addressed significant questions surrounding customs duties and the doctrine of promissory estoppel. The case arose when Agro Tractors sought to challenge the High Court's ruling that deemed the customs policy non-transparent. The Supreme Court's decision to grant leave to appeal indicates its willingness to explore the implications of changing tariff policies on existing import agreements. The court's ruling also highlights the importance of maintaining bank guarantees in light of ongoing disputes over customs exemptions. This case is crucial for understanding the interplay between administrative policy changes and the rights of importers under Pakistan's legal framework. Keywords such as 'customs duty exemption', 'promissory estoppel', and 'tariff policy' are relevant for those researching legal precedents in Pakistan's customs law.... |
| 1982 SLD 145, 1982 SCMR 83 | 355 of 1975 , decided on 13.06.1977 | This case revolves around the Supreme Court of Pakistan's decision on a criminal petition for special leave to appeal regarding the bail granted to Muhammad Ali by the Lahore High Court. The key issue at hand was the absence of direct evidence against the accused in a case involving abduction and murder. The FIR was lodged significantly after the alleged crime, which raised questions about the validity of the accusations. The ruling highlights critical aspects of criminal law, specifically the standards required for bail and the evaluation of evidence in such proceedings. The case underscores the judiciary's commitment to ensuring that bail is granted based on substantial evidence, thereby protecting the rights of the accused while also addressing public safety concerns. Keywords related to criminal law, bail procedures, and judicial review are pivotal in understanding the implications of this case.... |
| 2012 SLD 898, 2012 YLR 532 | Criminal Miscellaneous No. 1225-B of 2011 , decided on 09.03.2011 | In the case of Tariq alias Bogi vs. The State, the Lahore High Court addressed the issue of bail under section 497(2) of the Criminal Procedure Code. The petitioner sought bail after being implicated in a case involving serious charges under the Pakistan Penal Code, including attempted murder and mischief. The court analyzed the FIR, which attributed a general role to all accused, and noted that the petitioner had been in jail for an extended period without a trial. The court applied the rule of consistency, as other accused with similar charges had been granted bail. The decision also raised concerns regarding the reliability of a delayed witness statement that assigned specific blame to the petitioner. Ultimately, the court accepted the bail petition, allowing the petitioner to be released pending trial. This case highlights important aspects of criminal procedure, the rights of the accused, and the judicial principles governing bail decisions, making it a significant reference for s... |
| 1962 SLD 471, 1962 PLD 251 | Civil Appeal No. 30-D of 1960 , decided on 28.02.1962 | In the case of Central Bank of India v. Muhammad Islam Khan, the Supreme Court of Pakistan dealt with issues surrounding the liability of acceptors of foreign bills and the implications of currency devaluation on contractual obligations. The case arose from a banking transaction where the respondent imported goods and had accepted bills of exchange, which had matured before the devaluation of the pound sterling. The bank insisted on payment at the pre-devaluation rate, leading to a claim for the excess amount paid by the respondent. The Court examined the implications of the Negotiable Instruments Act and the Contract Act, emphasizing the necessity for clarity in agreements regarding currency and payment terms. This ruling highlights the importance of understanding foreign currency obligations and the rights of parties in international trade, making it a significant case in commercial law. Keywords: foreign bills, currency devaluation, banking law, contractual obligations, liability of... |
| 2002 SLD 2623 = (2002) 256 ITR 282 | In the case of Commissioner of Income Tax v. K. Jeelani Basha, the Madras High Court examined the provisions of section 2(47) of the Income-tax Act, 1961, concerning capital gains taxation. The central issue was whether capital gains should be assessed based on the total consideration of Rs. 57 lakhs for the entire property, or only on the Rs. 22 lakhs received for the one-third of the property transferred during the assessment year 1992-93. The court ruled that the assessment should be made based on the actual consideration received for the portion of the property transferred. This ruling aligns with the principles established in previous cases, emphasizing the importance of accurately reflecting the transfer of possession and the corresponding financial implications. The case highlights the necessity for tax assessments to align with the actual transactions undertaken by the parties involved and reinforces the legal framework surrounding capital gains taxation under the Income-tax Ac... | |
| 1988 SLD 2717, 1988 SCMR 1647 | Civil Petition for Special Leave to Appeal No. 196 , decided on 28.05.1988 | This case revolves around the interpretation of rent laws and the implications of court vacations on rent payments. The petitioners, owners of the rented premises, challenged the decision of the Lahore High Court that favored their tenant, who was unable to deposit rent on time due to court closures. The Supreme Court upheld the findings of the lower courts, reinforcing the principle that delays caused by court vacations do not constitute a default in rent payments. This case highlights the importance of understanding tenant rights and landlord obligations under the West Pakistan Urban Rent Restriction Ordinance. It serves as a significant precedent in landlord-tenant disputes, particularly during periods when courts are not in session. Key terms include eviction, rent default, court vacations, and tenant rights. The case underscores the necessity for landlords to be aware of legal provisions that protect tenants during such periods, ensuring compliance with the law to avoid unfavorabl... |
| 2023 SLD 2180, 2023 CLD 1480 | , decided on 22.06.2023 | In the landmark case of Securities and Exchange Commission of Pakistan vs. Peoples Steel Mills Limited, cited as 2023 SLD 2180 = 2023 CLD 1480, the Securities and Exchange Commission of Pakistan filed Review Application No. 1 of 2019 against Appeal No. 5 of 2017. The case was adjudicated on June 22, 2023, before judges Akif Saeed and Abdul Rehman Warraich. Represented by advocate Muhammad Jawwad Shekha, the petitioner sought to overturn a previous decision that imposed a penalty of Rs. 100,000 under the Public Sector Companies (Corporate Governance) Rules, 2013, specifically Section 25, and the Companies Ordinance, 2016, Section 508. The appellant argued that a typographical error in the original order, where 'Respondent' was mistakenly written as 'Appellant,' could tarnish the company's integrity. However, the Bench rectified this error, deeming 'Appellant' as 'Respondent,' and emphasized that the arguments presented were thoroughly examined, thereby dismissing the review application.... |
| 1990 SLD 1448, 1990 PLC 542 | KAR-129 of 1984 , decided on 10.02.1987 | This case revolves around the employment status of HAMEEDULLAH KHAN, who was terminated from his position as Manager Imports at HOTEL INTERCONTINENTAL. The Labour Appellate Tribunal, Sindh, adjudicated the appeal against the dismissal of his grievance petition by the Labour Court. The tribunal established that despite the managerial designation, the nature of his duties was clerical and manual, aligning him with the definition of a 'workman' under the applicable laws. The termination was deemed to be a result of personal animosity from the General Manager, rather than a legitimate business decision. The decision reinforced that an employee's salary does not disqualify them from being recognized as a workman, thereby ensuring protection under labour laws. The ruling highlights the importance of fairness in employment practices and the role of courts in safeguarding workers' rights.... |
| 1965 SLD 392, (1965) 56 ITR 659 | MISCELLANEOUS APPLICATION No. 129 OF 1962 , decided on 17.06.1964 | In the landmark case of Tarkunde, J and Ramniwas Kanailal v. S.P. Shende, Income Tax Officer, the Bombay High Court addressed critical issues pertaining to the jurisdiction of Income Tax Officers under the Income Tax Act, 1922. The petitioner, operating businesses in West Punjab and later in Bombay, faced reassessment notices under section 34(1)(a) aimed at reopening assessments for the years 1940-41 to 1945-46. The notices alleged that the petitioner had under-assessed income due to omission or failure to disclose material facts, specifically the outstandings of Rs. 7 lakhs from the Punjab business. However, the court meticulously examined the evidence presented, including examination reports and correspondence between the petitioner and the Income Tax Officer. It was determined that the Income Tax Officer had misinterpreted the examination report, erroneously believing that the petitioner's capital was significantly understated in the 1998 balance-sheet. The court highlighted that su... |
| 1984 SLD 995, 1984 SCMR 1506 | Civil Petition for Leave to Appeal No.100/R of 198 , decided on 03.04.1984 | This case revolves around a civil petition for leave to appeal concerning a suit for pre-emption under the Constitution of Pakistan (1973). The petitioners, Noor Hussain and others, challenged the decisions of the Lahore High Court and the District Judge regarding the pre-emption claim by Muhammad Anwar and others. The Supreme Court scrutinized the procedural aspects and the merits of the appeal, ultimately finding that the petitioners failed to substantiate their claims and had effectively abandoned certain issues. This decision underscores the principles of pre-emption rights and the importance of procedural diligence in civil litigation. Keywords: Supreme Court of Pakistan, pre-emption, leave to appeal, civil litigation, constitutional law, legal rights.... |
| 1992 SLD 1029, 1992 CLC 1952 | W.P. No. 123 of 1992 , decided on 27.05.1992 | This case revolves around the election of Sultan Khan as a peasant member of the Zila Council, which was challenged by Haji Muhammad Saleem. The petitioner argued that Sultan Khan owned more than five acres of agricultural land, thus disqualifying him for the peasant seat under the Punjab Local Government Ordinance. The court examined the gift deed Sultan Khan presented but found that he still owned land exceeding the limit, and he failed to provide evidence of personal cultivation or status as a landless tenant. Consequently, the court ruled his election invalid. This case highlights the importance of compliance with electoral qualifications and the need for proper documentation in election disputes. It serves as a significant precedent in local governance and election law, underlining the court's role in maintaining integrity in the electoral process.... |
| 1962 SLD 309 = (1962) 44 ITR 315 | APPEAL FROM ORIGINAL ORDER No. 109 OF 1958 , decided on 19.05.1960 | This case revolves around the appeal filed by Rungta Engineering & Construction Co. Ltd. against the Income Tax Officer's notices under section 34(1A) of the Indian Income-tax Act, 1922. The key issues included the legislative competence of the Parliament to enact the Income-tax (Amendment) Act, 1954, and whether the Income Tax Officer was required to disclose the source of information leading to the belief of income escaping assessment. The court found that the Parliament had the authority to legislate on taxation matters, even for periods before the Constitution was enacted, affirming the validity of the notices and the Income Tax Officer's actions. This case is significant as it clarifies the powers of income tax authorities and the legislative powers of the Parliament in relation to taxation, reinforcing the principles of natural justice and the procedural rights of taxpayers. Keywords: Income Tax Act, legislative competence, tax assessment, natural justice, Income-tax (Amendment) ... |
| 2005 SLD 2334 = (2005) 275 ITR 247 | IT REFERENCE No. 154 OF 1984 , decided on 11.08.2004 | The case revolves around the powers of the Income-tax Appellate Tribunal under section 254 of the Income-tax Act, 1961. The Tribunal's initial decision on December 1, 1981, confirmed a penalty under section 271(1)(c), but the assessee later claimed that certain grounds were overlooked. This led to a request for recalling the order, which the Tribunal partly granted. The court emphasized the importance of considering all grounds in appeals and reaffirmed that failing to do so is a mistake apparent from the record. The ruling not only highlights the Tribunal's corrective powers but also reinforces the rights of assessees to fair hearings. Keywords: Income-tax Tribunal, section 254, tax law, legal rights, appellate procedure, mistake apparent.... |
| 1990 SLD 450, 1990 SCMR 40 | Criminal Appeals Nos. 12E and 127 of 1987 , decided on 11.06.1989 | This case revolves around the murder of two women, where the Supreme Court of Pakistan addressed the appeals of several accused who were initially sentenced to death. The core of the decision focused on the evaluation of evidence, particularly the motivations behind the attack and the credibility of eyewitnesses. The court found that the prosecution failed to establish a clear motive, leading to the conclusion that the death sentences were unwarranted. The decision highlighted key legal principles such as the common intention and the standards required for capital punishment. The ruling is significant in terms of legal precedents regarding the assessment of evidence and the implications of motive in criminal cases. It serves as a critical reference for similar future cases, emphasizing the need for robust evidence and clear motives in establishing guilt and determining appropriate sentencing.... |
| 2013 SLD 2427, 2013 YLR 547 | Criminal Miscellaneous No. 12518-B of 2011 , decided on 04.10.2011 | In the case of Muhammad Jahangir vs. The STATE, the Lahore High Court addressed a petition for post-arrest bail concerning the possession of narcotics under the Control of Narcotic Substances Act. The petitioner, Muhammad Jahangir, argued that he had been wrongfully detained by police officials who bore a grudge against him for a previous incident involving his illegal detention. The court acknowledged the significant circumstances surrounding his arrest, including the excessive amount of narcotics alleged to have been found on him, which was slightly over the legal limit. Given that the petitioner had no prior criminal record and had already been in custody for around four months, the court determined that further inquiry was warranted before imposing any severe penalties. Ultimately, the court allowed the bail application, highlighting the need for justice and fair treatment within the legal system. This case emphasizes the importance of due process and the implications of police mis... |
| 2005 SLD 1264, 2005 CLC 880 | Writ Petition No.16888 of 2004 , decided on 28.10.2004 | In the case of Writ Petition No.16888 of 2004, the Lahore High Court addressed the conflict between the petitioners, including Muhammad Imran and others, and the Pakistan Electronic Media Regulatory Authority. The authority had imposed restrictions on the petitioners regarding the re-broadcasting of the BBC Urdu Service, citing violations of the Pakistan Electronic Media Regulatory Authority Ordinance and the Constitution of Pakistan. The court highlighted that despite a clear directive, the petitioners continued their broadcasting activities, which led to the dismissal of their petition. The court's decision underscored the importance of adhering to judicial orders and the implications of violating such orders in the context of fundamental rights. The case raises significant questions about media regulation and the balance between regulatory authority and rights of broadcasters. Keywords such as 'media regulation', 'fundamental rights', and 'broadcasting laws' are essential for unders... |
| 1969 SLD 589 = (1969) 74 ITR 268 | I.T. REFERENCE No. 189 OF 1963 , decided on 27.11.1968 | This case revolved around the interpretation of the Income-tax Act, specifically regarding the taxation of trust income where the beneficiaries' shares were indeterminate. The High Court analyzed the trust deed executed by Hirendra Lai Sarkar, which involved provisions for the marriage expenses and construction of houses for his daughters. The court concluded that the daughters' shares in the trust income were contingent upon certain conditions being met, thus rendering them indeterminate for tax purposes. The decision underscored the importance of understanding the nature of interests within trusts and the implications for income tax assessments. This case is significant for legal professionals and tax advisors dealing with trust law and taxation. It highlights the complexities involved in determining the tax liabilities of trusts, especially when beneficiaries' rights are contingent on future events. The ruling has implications for trust management and tax planning strategies, making... |
| 1957 SLD 27, 1957 PLD 297 | Criminal Appeal No. 46 of 1957 , decided on 24.10.1957 | This case revolves around a criminal appeal concerning the conviction of Muhammad Akhtar for offences related to sections 323 and 324 of the Pakistan Penal Code. The Supreme Court scrutinized the appellate court's judgment, which was found to be a mere replication of the trial court's findings, thus lacking validity. The Court underscored the importance of a detailed and independent assessment of the evidence by appellate judges. The prosecution's eyewitness accounts were disbelieved, particularly against three accused, leading to concerns about the reliability of the testimonies. The ruling emphasized the necessity of confirmatory evidence in cases where the prosecution's case is significantly undermined. This case serves as a pivotal example of the need for judicial diligence and the protection of defendants' rights in the face of potentially flawed legal proceedings. Key topics include criminal law, appellate procedure, and evidentiary standards in the context of Pakistan's legal fr... |
| 1997 SLD 734 = 1997 CLC 985 | Constitutional Petition No.S-72 of 1996 , decided on 01.04.1997 | This case revolves around the constitutional petition filed by Qammar Alam Sheikh against Mst. Robina regarding the grant of Khula', which is a form of divorce initiated by the wife under Islamic law. The Sindh High Court reviewed the evidence presented in the Family Court, which had earlier granted the Khula' based on the wife’s claims of maltreatment and lack of maintenance from her husband. The court recognized the wife’s right to seek dissolution of marriage when it could be established that she could not live with her husband within the limits prescribed by Allah, thus affirming the Family Court's findings. The decision highlights the legal standards governing Khula' and reinforces the notion that a wife's right to seek divorce is not unfettered but must meet specific criteria, including the court's satisfaction regarding the spouses' inability to coexist. The ruling is significant for its interpretation of the Family Courts Act and the constitutional provisions regarding marriage... |
| 1989 SLD 1947, 1989 SCMR 1826 | Civil Appeals Nos.20 and 21 of 1982 , decided on 05.02.1989 | In the case of Civil Appeals Nos.20 and 21 of 1982, the Supreme Court of Pakistan addressed critical issues surrounding consent decrees and the implications of limitation in civil litigation. The case arose from two suits involving pre-emption rights over agricultural land sold through registered sale-deeds. The appellants claimed superior rights and initiated suits after the sales, which were later resolved by consent. The Supreme Court underscored the principle that once a consent decree is established, parties are generally barred from raising new grounds, particularly those related to limitation, in subsequent appeals. This case serves as a significant reference for understanding the legal frameworks governing civil procedure and the binding nature of consent agreements, reinforcing the critical nature of timely and complete legal arguments in trial courts. Keywords such as 'consent decree', 'limitation law', and 'civil procedure' are vital in understanding the implications of this... |
| 2002 SLD 894 = 2002 PCRLJ 292 | Criminal Bail Application No.S-389 and Miscellaneo , decided on 19.09.2000 | In the case of Haji Khudan vs. The State, the Sindh High Court dealt with an application for interim pre-arrest bail under the Criminal Procedure Code and the Penal Code. The applicant, Haji Khudan, had previously been granted bail but faced cancellation due to his absence at a scheduled hearing. His counsel argued that the issuance of non-bailable warrants prevented the applicant from appearing in court, and sought the suspension of these warrants. The court ruled in favor of the applicant, suspending the non-bailable warrants for two weeks, allowing him to present himself before the trial court for further proceedings. This case highlights the legal principles surrounding bail applications and the importance of due process in criminal proceedings.... |
| 1988 SLD 2440, 1988 SCMR 1097 | Criminal Petition for Special Leave to Appeal No. , decided on 04.04.1988 | This case revolves around the conviction of Niamat Ali, a minor, for the murder of Afzal Ali Shah and an assault on his wife. The case highlights critical aspects of juvenile justice, examining the implications of sentencing a minor to death under the Penal Code. The Supreme Court of Pakistan addressed the issue of the petitioner's age, which was stated to be 13 years at the time of the incident, and emphasized the need for a thorough investigation into the age at trial. The decision reflects the court's commitment to ensuring justice while considering the tender age of the petitioner, thus raising important questions about the intersection of criminal law and child rights. This case serves as a significant reference for future cases involving minors, underlining the necessity for judicial scrutiny in matters of age, sentencing, and the broader implications for juvenile offenders. Key legal precedents and principles were examined, making it a pivotal case in the realm of criminal justi... |
| 1979 SLD 1240, (1979) 119 ITR 813 | IT REFERENCE No. 97 OF 1969 , decided on 20.07.1978 | This case revolves around the refusal of registration to Arun Oil Mill, a partnership firm, due to procedural deficiencies in their application as mandated by the Income-tax Act of 1961 and the Indian Income-tax Act of 1922. The firm was reconstituted in 1959, and the application for registration was submitted in 1960, but it was not signed by all partners. A subsequent application was filed in 1965, which was also rejected by the Income-tax Officer on the grounds of delay without sufficient cause. The case highlights the importance of strict compliance with legal requirements for registration of partnership firms and the implications of procedural errors. The court's decision reinforces the principle that all partners must personally sign the registration application, and failure to do so can result in denial of registration. This case serves as a precedent for similar cases concerning registration and the requisite conditions under the Income-tax Act.... |
| 1983 SLD 131, 1983 SCMR 800 | Criminal Appeal No. 22 of 1980 , decided on 11.05.1983 | This case revolves around the acquittal of Muhammad Amir and others in a murder trial stemming from an incident on June 28, 1974, where Allahyar was killed. The Supreme Court of Pakistan reviewed the evidence presented, focusing on the reliability of eyewitness accounts versus medical evidence. The court found substantial discrepancies between witness testimonies and forensic findings, leading to the conclusion that the prosecution failed to prove its case beyond a reasonable doubt. The decision highlights key legal principles regarding the evaluation of evidence in capital cases, emphasizing the importance of credible eyewitness testimony and the alignment of such accounts with forensic data. Keywords related to criminal law, eyewitness reliability, and acquittal cases are essential for understanding the implications of this ruling.... |
| 2017 SLD 1725, 2017 PLC 1321 | Writ Petition No. 203 of 2016 , decided on 19.04.2017 | In the case of Writ Petition No. 203 of 2016, Mst. Sumaira Akram challenged the appointment of a respondent who allegedly manipulated residency documentation to secure a position as an Elementary School Teacher in Gilgit-Baltistan. The petitioner had passed the required tests and was placed on the merit list, but the respondent, not being a permanent resident of the relevant Union Council, submitted manipulated credentials. The Chief Court, led by Malik Haq Nawaz, ruled in favor of the petitioner, allowing her appointment and emphasizing the significance of fair recruitment practices. The case underscores the importance of maintaining transparency and meritocracy in public service appointments, especially in educational sectors. The ruling serves as a critical reminder to uphold the rights of eligible candidates against unlawful manipulations in recruitment processes.... |
| 2018 SLD 654, 2018 PTD 775, (2018) 118 TAX 292, 2018 PTCL 818 | S.T.R. No. 90 of 2013 , decided on 30.10.2017 | In the case of S.T.R. No. 90 of 2013, the Lahore High Court addressed significant issues regarding the jurisdiction of the court in tax matters under the Sales Tax Act, 1990. The core of the dispute revolved around the validity of input tax adjustments claimed by the respondent taxpayer, which were challenged by the Commissioner Inland Revenue. The Appellate Tribunal had previously ruled in favor of the taxpayer, stating that the suppliers were not blacklisted at the time of the transactions. The High Court reiterated that it could not alter factual findings and dismissed the reference application. This case underscores the importance of adhering to proper procedural standards in tax law and reinforces the boundaries of judicial review in tax disputes. Key sections of the Sales Tax Act and Rules were invoked, emphasizing compliance with tax regulations and the consequences of supplier blacklisting. The ruling serves as a precedent for future cases involving tax refunds and input adjust... |
| 1995 SLD 522, 1995 SCMR 170 | Criminal Appeal No. 116 of 1994 in Criminal Petiti , decided on 18.05.1994 | This case highlights the legal principles surrounding bail applications under the Criminal Procedure Code in Pakistan. The petitioner, SAEED AHMED, was accused of financial misconduct due to failure to remit funds, leading to charges under various sections of the Penal Code. The Supreme Court addressed the concerns regarding the addition of charges and the integrity of evidence. The ruling emphasized the importance of documentary evidence in bail considerations and the need to avoid mala fide actions in charge alterations. This case serves as a significant reference for future bail applications, especially regarding the handling of evidence and the proper application of legal standards in criminal proceedings. Keywords: bail application, evidence integrity, Criminal Procedure Code, financial misconduct, Supreme Court of Pakistan.... |
| 1982 SLD 1346 = (1982) 138 ITR 845 | 29844 | In the landmark judgment of case number 29844, the Calcutta High Court addressed the crucial issue of the applicability of Section 104 of the Income-tax Act, 1961, concerning the imposition of additional income tax on undistributed profits of an investment company. The case revolved around the petitioner, Commissioner of Income Tax, challenging the respondent, Binani Investment Co. (P.) Ltd., for not declaring the prescribed statutory dividend from its distributable income. The respondent justified the shortfall in dividend declaration by citing the necessity to repay a substantial loan to Binani Investment Co., arguing that declaring a larger dividend would have been financially imprudent given the pressing repayment obligations. The Income Tax Officer (ITO) initially upheld Section 104 against the respondent, imposing an additional super-tax of Rs. 16,990. The ITO's decision was based on the assertion that both the assessee and the lender company were under common management and sha... |
| 1991 SLD 1893, 1991 PLC 207 | Writ Petition No. 3713 of 1990 | In the landmark case of GHEE CORPORATION OF PAKISTAN vs. REGISTRAR, TRADE UNIONS and another, the Lahore High Court addressed pivotal issues surrounding the registration of trade unions under the Industrial Relations Ordinance (XXIII of 1969). The petitioner, GHEE CORPORATION OF PAKISTAN, challenged the legality of registering respondent No. 2, arguing that the Assistant Managers of Grade-1 and II, categorized under the Management Cadre, were excluded from the definitions of 'worker' and 'workman' as per Section 2(xxviii) of the IRO. This exclusion meant that their union did not qualify for legitimate registration, undermining the protections and regulations intended for non-management employees. The court delved deep into the service rules and corroborative office memorandums, establishing that the Assistant Managers were indeed part of the Management Cadre, thereby reinforcing their exclusion from the union's registration. Furthermore, the court criticized the Registrar's procedural ... |
| 2019 SLD 369, 2019 PLJ 99 | W.P. Nos. 18389 of 2016 , decided on 27.02.2018 | In the case of W.P. Nos. 18389 of 2016, the Lahore High Court addressed the issue of contract employment within the Civil Aviation Authority (CAA). The petitioners, who sought regularization of their services after being appointed for various projects, were denied relief due to the nature of their contracts. The court ruled that since the petitioners were employed specifically for the completion of a project, they could not claim employment beyond its conclusion. The court also noted that their cases had not been reviewed by the necessary governmental bodies for regularization, leading to the dismissal of the petitions. The judgment reinforces the principle that project-based employees have limited rights regarding regularization and highlights the importance of adhering to established legal frameworks and regulations in employment matters.... |
| 2003 SLD 2557, 2003 CLC 760 | Civil Revisions Petitions Nos.392 and 393 of 1997 | In the significant case of Civil Revisions Petitions Nos.392 and 393 of 1997, adjudicated by the Lahore High Court on August 6, 2002, the legal dispute centered around land ownership and alleged encroachment between Allah Dad (the petitioner) and Lal Khan along with another respondent. The petitioner had sought a declaration and permanent injunction under the Specific Relief Act of 1877, specifically invoking Sections 42 and 54, to assert his ownership and prevent the respondents from encroaching upon his property. Both parties had acquired lands separately from a joint Khata, with the respondents purchasing their land prior to Allah Dad. The crux of the matter was that Allah Dad allegedly encroached upon the land legally owned by the respondents. The Revenue Officer conducted a demarcation of the disputed lands, and the Local Commissioner validated this report through a site-plan, which indicated that the petitioner had indeed encroached upon the respondents' property. Based on this ... |
| 2012 SLD 985, 2012 CLD 911 | , decided on 05.03.2012 | This case involves H.S.Z. Securities (Pvt.) Ltd., which faced penalties from the Securities and Exchange Commission of Pakistan due to its failure to provide necessary documentation during a regulatory inquiry. The inquiry was initiated following complaints from investors and irregularities noted in the company's operations. The directors of the company were repeatedly asked to cooperate but failed to comply, leading to a formal Show Cause Notice and subsequent penalties. The case underscores the regulatory authority's commitment to uphold compliance standards in the securities market, ensuring investor protection and maintaining market integrity. Keywords such as 'securities regulation', 'penalty for non-compliance', and 'investor protection' are essential for understanding the implications of this case in the context of financial law and corporate governance.... |
| 2007 SLD 1883 = 2007 PLC 364 | C.P.L.A. No. 1573 of 2001 , decided on 01.09.2004 | In the landmark case C.P.L.A. No. 1573 of 2001, adjudicated by the Supreme Court of Pakistan on September 1, 2004, petitioner Mst. Sajida Javed successfully appealed against the Punjab Service Tribunal's decision to cancel her appointment as a Senior School Teacher in BS-16 within the Education Department. Initially serving as an Elementary School Teacher in BS-9, Mst. Javed was promoted based on available vacancies but later faced an administrative reversal that unjustly withheld her rightful salary and sought recovery of excess payments. The Supreme Court, under the guidance of Judges Rana Bhagwandas and Muhammad Nawaz Abbasi, scrutinized the applicative laws including the Punjab Service Tribunals Act, General Clauses Act, and the Constitution of Pakistan. Emphasizing the principle of locus poenitentiae, the Court highlighted the Department's inability to rectify its error after four years without disadvantaging the petitioner, who had diligently served in her capacity. The judgment ... |
| 2019 SLD 308, 2019 PLJ 253 | Crl. A. No. 902-J of 2010 | The Lahore High Court presided over Case Crl. A. No. 902-J of 2010, adjudicating the appeal dated September 3, 2018, concerning the prosecution of Farmanullah, Qadir Gul Khan, and Saif-ur-Rehman under Section 9(c) of the Control of Narcotic Substances Act, 1997. The petitioners, represented by Prince Rehan Iftikhar Sheikh, Hafiz Muhammad Abu Bakr Ansari, and Mr. Shamas-ul-Qamar Khan Khatak, challenged their conviction for possessing and transporting significant quantities of narcotics, specifically charas and opium. The respondents, led by Mr. Khalid Ibne-Aziz, Special Prosecutor for the A.N.F., maintained that the appellants were caught red-handed with substantial narcotic quantities, corroborated by reports from the Federal Narcotics Testing Laboratory. Central to the case was the methodology employed in the chemical analysis of the recovered narcotics. The defense highlighted procedural deficiencies, including the lack of distinct identification for each narcotic sample, which cast... |
| 1977 SLD 1349 = (1977) 109 ITR 6 | 22 of 1973 , decided on 19.10.1976 | In the landmark legal decision delivered by the Punjab and Haryana High Court, the case of Choudhary Cotton Ginning & Pressing Factory v. Commissioner of Income Tax (Income-Tax Reference No. 22 of 1973) has significant implications for the interpretation and application of loss carry forward provisions under the Indian Income-tax Act. This case, cited as 1977 SLD 1349 = (1977) 109 ITR 6, was adjudicated on October 19, 1976, before Chief Justice Chinnappa Reddy and Justice M.R. Sharma. The central issue addressed in this case was whether a registered firm could claim the carry forward of losses despite the explicit restrictions imposed by Section 75(2) of the Income-tax Act. The judgment meticulously dissected the interplay between various sections of the Income-tax Act, namely Sections 73(2), 74(1), 74A(3), and 75(1), which collectively provide mechanisms for the carrying forward and set-off of losses for an assessee. While these provisions generally facilitate the management of finan... |
| 1994 SLD 1094, 1994 CLC 62 | Writ Petition No. 652-R of 1980 , decided on 07.04.1993 | In the landmark case of Writ Petition No. 652-R of 1980, adjudicated by the Lahore High Court on April 7, 1993, the court addressed a significant dispute under the Displaced Persons (Land Settlement) Act (XLVII of 1958), specifically sections 10 and 11. The petitioners, led by MUHAMMAD RASHID and others, challenged the decision of the Additional Settlement Commissioner regarding the allotment and subsequent cancellation of land originally claimed by Arura in India. The core issue revolved around the legitimacy of Arura's migration to Pakistan and the genuineness of his land claim. The court meticulously reviewed the evidence, including documentary proof from the Central Record Office, which verified Arura's claim for 103 Bighas and 7 Biswas of land in Mauza Alipur Had Bast No. 264, Tehsil and District Ambala, verified on September 4, 1955, and allotted on February 1, 1956. Despite attempts by respondent No.2, Rana Safdar Jang, to contest the allotment by claiming the land for himself ... |
| 1995 SLD 672, 1995 SCMR 744 | Civil Review Petitions Nos. 28 L of 1993 to 31 L t , decided on 05.06.1993 | In the landmark case of MUHAMMAD HUSSAIN through Legal Heirs versus PROVINCE OF THE PUNJAB through Member, Board of Revenue (Residual Properties), Lahore and others, the Supreme Court of Pakistan delivered a significant decision on June 5, 1993, under Civil Review Petitions Nos. 28 L of 1993 to 31 L to 1993 (1995 SLD 672; 1995 SCMR 744). Presided over by Judges SHAFIUR RAHMAN and MUHAMMAD AFZAL LONE, JJ, the case delved into the intricate aspects of property ownership and the limitations imposed by statutory law. The petitioner, represented by esteemed advocates S.M. Zafar and Ch. Inayatullah, argued that the denial of relief was unjustified based on the Constitution of Pakistan (1973) Article 188, Supreme Court Rules 1980 sections OXXVI and R.1, and the Limitation Act (IX of 1908) section S. 3. The core issue revolved around whether the plaintiff, who had not possessed the property from 1946 to 1977, had a valid cause of action within the limitation period. The Court meticulously anal... |
| 2015 SLD 1387, (2015) 372 ITR 605 | , decided on 23.03.2015 | In the landmark case of Taparia Tools Ltd. versus Joint Commissioner of Income Tax, Nasik, the Supreme Court of India delivered a pivotal judgment on March 23, 2015, addressing the deductibility of upfront interest payments under Section 36(1)(iii) of the Income Tax Act, 1961. The case revolved around the assessee, Taparia Tools Ltd., which issued debentures offering two options for interest payment: periodic half-yearly payments at 18% per annum over five years or a one-time upfront discounted interest payment of Rs. 55 per debenture. The assessee opted for the upfront payment, discharging the entire interest liability in the first year, and sought full deduction of this expenditure in its tax return for the assessment year 1996-97. However, the Assessing Officer contested this claim, allowing only one-fifth of the payment as deductible, treating the interest as deferred revenue expenditure to be written off over five years. This decision was upheld by the Income Tax Appellate Tribuna... |
| 1955 SLD 97, 1955 PLD 396 | Criminal Revision Petition No. 1123 of 1954 , decided on 05.04.1955 | In the case of Habib Ullah vs. The Crown, the Lahore High Court addressed the implications of the cancellation of the Punjab Paddy and Rice (Movement Control) Order, 1952. The court determined that prosecutions under temporary statutes cease once they are no longer in effect. This decision is pivotal in understanding the legal framework governing temporary legislation and its enforcement. The ruling clarifies that cancellation of an order does not equate to repeal, and thus, the legal consequences of such orders do not extend beyond their operational period. The case is significant for legal practitioners focusing on administrative law and the enforcement of regulatory controls in agricultural movements. It also touches upon the broader principles of legislative intent and the continuity of legal processes in light of changing statutory frameworks.... |
| 1984 SLD 1626, 1984 PLC 1048 | SA-384 of 1980/Pb , decided on 16.09.1981 | In the seminal case of Abdul Sattar versus Punjab Road Transport Board, the Labour Appellate Tribunal of Punjab delivered a definitive judgment on September 16, 1981, under the citation 1984 SLD 1626 and 1984 PLC 1048. This case revolves around the stringent enforcement of the Road Transport Workers Ordinance, XXVIII of 1961, particularly Section 4 concerning habitual absence. The appellant, Abdul Sattar, faced dismissal due to accumulating 15 days of absence over four months without continuous presence. Despite claims of being on authorized rest, the tribunal meticulously reviewed attendance records and determined that no formal application for rest was made, as mandated by the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, VI of 1968, Section O. 13 (3)(e). This section outlines the procedures for granting exceptions and compensatory rest, which Abdul Sattar failed to utilize, thereby invalidating his justification for the absences. The legal represent... |
| 1987 SLD 3146, (1987) 166 ITR 769 | In the landmark case adjudicated by the Kerala High Court, citations 1987 SLD 3146 and (1987) 166 ITR 769, the court examined critical aspects of the Income-tax Act, 1961, specifically sections 80J and 37(1). The petitioner, Catalysts & Chemicals India (West Asia) Ltd., challenged the inclusion of unpaid amounts for technical know-how as capital employed under section 80J, seeking deductions for profits and gains from newly established industrial undertakings. The court, comprising Justices T. Kochuthommen and K.P. Radhakrishna Menon, referenced pivotal cases such as Lohia Machines Ltd. v. Union of India and others to affirm that unpaid technical fees do not qualify as capital employed for deduction purposes. This decision underscores the stringent criteria for capital inclusion and reinforces the need for actual payment to qualify for deductions under section 80J. Additionally, the court addressed the allowability of business expenditures under section 37(1), where deductions were san... | |
| 2006 SLD 2898, 2006 CLD 877 | F.A.B. No.38 of 2005 with C.M. No.120 of 2005 , decided on 07.04.2005 | In the case involving United Bank Limited and the appellant, the Peshawar High Court evaluated the financial obligations of the appellant under the Prime Minister Transport Scheme. The court reviewed the evidence presented by the bank, which demonstrated that the appellant failed to repay the loan amounting to Rs. 2,15,438. The vehicle in question was impounded and auctioned without proper notification to the appellant, raising concerns about due process. The court ultimately ruled that while the bank was entitled to recover the principal amount, it could not claim interest for the period prior to the decree date. This case highlights the legal principles surrounding loan recovery and the rights of borrowers, emphasizing the need for financial institutions to adhere to fair practices. Keywords: loan recovery, financial obligations, court decision, banking law.... |
| 1980 SLD 1632, 1980 CLC 359 | Constitutional Petition No. 1083 of 1975 , decided on 08.08.1978 | In this pivotal constitutional petition, the Sindh High Court addressed critical issues surrounding property rights, rehabilitation, and due process under the law. The case involved Muhammad Rafique Khan challenging the Settlement Commissioner's order regarding non-evacuee properties. The court emphasized the importance of natural justice, stating that the petitioner had not been properly notified or given the opportunity to contest the order affecting his property rights. The judgment highlights the significance of adhering to established legal procedures and the necessity for competent authority in property disputes. The remand for rehearing underlines the court's commitment to ensuring fair access to justice for all parties involved in land disputes. This case serves as a reminder of the legal safeguards in place to protect property rights and the need for transparency and accountability in administrative decisions. Keywords: constitutional petition, property rights, natural justice... |
| 2014 SLD 2012, (2014) 364 ITR 81 | IT APPEAL NO. 19 OF 2014 , decided on 25.02.2014 | This case revolves around the legal implications of accepting cash deposits exceeding Rs. 20,000 under the Income Tax Act, specifically Sections 269SS and 271D. The Kerala High Court addressed whether the Appellate Tribunal was justified in confirming the penalty imposed on N. S. S. Karayogam for non-compliance with these provisions. The court highlighted the necessity for the appellant to provide valid reasons for the cash transactions and emphasized the legal expectations for financial entities regarding compliance with tax laws. The importance of maintaining transparent financial records and adhering to banking regulations was underscored in the judgment. This case serves as a crucial reference for understanding the legal framework governing cash transactions in financial operations and the penalties for violations, making it significant for tax law practitioners and entities engaged in financial activities.... |
| 1988 SLD 1414, 1988 PLC 914 | Constitutional Petition No. 102 of 1980 , decided on 15.03.1988 | In the significant legal case adjudicated on March 15, 1988, by the Sindh High Court, Constitutional Petition No. 102 of 1980 was filed by Zahid Majid against the Labour Officer and Inspector of Factories, Sukkur, along with three other respondents. The core of the dispute revolved around the interpretation and enforcement of the Industrial Relations Ordinance (XXIII of 1969), the Constitution of Pakistan (1973), and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance (VI of 1968). Zahid Majid, representing Exxon Chemical Pakistan Limited, challenged the imposition of legal dues under section 7(2) of the Ordinance, asserting that the company was not the employer of the canteen staff, as they were employed by an independent contractor, respondent No.3. The petitioner argued that the impugned order did not fall within the appeal provisions outlined in section 37(3) of the Industrial Relations Ordinance, thus negating the necessity of filing an appeal under... |
| 1984 SLD 1134, 1984 PLC 414 | Application No. 4 of 1983 , decided on 15.02.1984 | In the landmark case of Ramzan Khan vs. MESSRS MUSLIM COMMERCIAL BANK LTD., HYDERABAD, adjudicated by the Labour Appellate Tribunal, Sindh on February 15, 1984, the petitioner challenged his dismissal from service under Section 25-A of the Industrial Relations Ordinance, 1969. Employed as a Security Guard, Khan contended that his role involved manual and clerical duties, qualifying him as a workman eligible to file a grievance petition. However, the respondent bank contended that the role of a Security Guard did not encompass such duties, thereby disqualifying Khan from maintaining a grievance under the specified ordinance. The tribunal meticulously examined the definitions under the Industrial Relations Ordinance and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, focusing on Section 2(i) related to security guards. Precedent cases, including 1982 P L C 323 and others, were cited to reinforce the stance that security personnel do not fall unde... |
| 1990 SLD 155, 1990 PTD 155, (1990) 61 TAX 105, 1990 PLD 399 | Civil Appeal No. K-1 of 1983 , decided on 16.05.1988 | In the landmark decision of Civil Appeal No. K-1 of 1983, adjudicated by the Supreme Court of Pakistan on May 16, 1988, Edulji Dinshaw Limited successfully challenged the issuance of notices under Section 65 of the Income Tax Ordinance, 1979, and the ensuing assessment orders dated December 26, 1982. The core issue revolved around the contention by the Income Tax Officer that Edulji Dinshaw Limited, a family-owned private limited company, was illicitly engaged in the business of buying and selling properties, thereby attracting higher tax liabilities under Section 65. However, the company maintained that it functioned solely as a property holding entity, with its activities limited to acquiring, holding, and leasing immovable properties belonging to family members, as explicitly stated in its Memorandum and Articles of Association. Throughout its 30-year operational history, Edulji Dinshaw Limited had consistently filed its Income Tax Returns with detailed disclosures of property tra... |
| 2006 SLD 326 = 2006 CLD 304 | Appeal No.5 of 2005 , decided on 06.07.2005 | The case revolves around the appeal by Honorary Capt. (Retd.) Noor Ahmed against an order from the Securities and Exchange Commission of Pakistan regarding the sale of his shares by a broker without his authority. The appellant alleged that his shares were sold prematurely, resulting in a financial loss, and that he had instructed the broker to keep his shares in 'Badla'. The Commission found that the appellant had a debit balance in his account and had authorized the broker to sell shares to clear dues. Despite the appellant's claims, the evidence indicated that the broker had made attempts to communicate with him and sold the shares after a reasonable waiting period. The appeal was dismissed on the grounds that the broker acted within the legal framework provided by the account opening form. This case highlights the importance of understanding the terms of brokerage agreements and the inherent risks in stock trading.... |
| 1991 SLD 867, 1991 SCMR 315 | Civil Petition No.233 of 1987 , decided on 28.01.1990 | In the landmark case Civil Petition No.233 of 1987, the Supreme Court of Pakistan adjudicated a pivotal dispute concerning evacuee property and inheritance rights under the Evacuee Property and Displaced Persons Laws (Repeal) Act (XIV of 1975) and the Constitution of Pakistan (1973) Article 185(3). The petitioners, Mst. Fatima Bibi and others along with Muhammad Amin and others, challenged the Lahore High Court's decision dated April 7, 1987, which upheld the appellate court's ruling dismissing their claim to inherited land. Central to the case was the contention that the petitioners had rightful inheritance of land from Mst. Malan, a non-Muslim evacuee lady, asserting that the property should not be classified as evacuee property. However, the Supreme Court meticulously reviewed the evidence presented, including Mutation No.1525 dated August 22, 1967, which documented the partitioning of joint Khata between Mst. Malan and the Muslim petitioners. The findings conclusively showed that M... |
| 2009 SLD 1407, 2009 PLC 895 | Appeal No.96 of 2007 , decided on 15.04.2009 | In the landmark case of Naseem Haider vs. Secretary Education, Azad Jammu and Kashmir Muzaffarabad, adjudicated by the Service Tribunal (AJ&K) under Appeal No.96 of 2007, the appellant contested his removal from the position of Junior Drawing Teacher. The tribunal, presided over by Chairman Malik Abdul Rashid and Member Azhar Saleem Babar, meticulously analyzed the application of the Azad Jammu and Kashmir Civil Servants Act (VI of 1976) and the Azad Jammu and Kashmir Service Tribunals Act (XXII of 1975). Central to the case was the appellant's claim that his termination was unlawful, citing the lack of proper advertisement for the post and absence of a hearing before dismissal. However, evidence presented demonstrated that the initial appointment was temporary and subsequently annulled upon recognizing procedural discrepancies by the Director Education Schools (Technical). The tribunal emphasized the importance of adherence to administrative protocols in civil service appointments and... |
| 2006 SLD 2480 = 2006 SCMR 489 | C.P. No.1787 of 2005 , decided on 16.01.2006 | In the landmark case C.P. No.1787 of 2005, adjudicated by the Supreme Court of Pakistan on January 16, 2006, the petitioner, Abdul Waheed, challenged the decisions stemming from a complex land dispute initially addressed by the Peshawar High Court in Writ Petition No.183 of 2004. The case revolves around the annulment of a land allotment originally granted to Noor Muhammad, a predecessor-in-interest of the respondents, and the subsequent legal maneuvers to reclaim ownership and possession of the disputed land measuring 105 Kanals and 6 Marlas in Mauza Dera Ismail Khan. The Settlement Department, upon inspection, identified irregularities in the allotment process, leading to the cancellation of the allotment by the Deputy Rehabilitation Commissioner in 1963. Multiple appeals and revisions followed, with the Peshawar High Court initially dismissing the constitutional petitions filed by the aggrieved parties. The petitioner, appointed as a special attorney by the legal heirs of Noor Muha... |
| 1996 SLD 471, 1996 PLC 353 | Writ Petition No. 112 of 1995 , decided on 04.12.1995 | In the landmark case of Writ Petition No. 112 of 1995, adjudicated by the Peshawar High Court on December 4, 1995, the petitioner, Messrs Sartaj Flour Mills (Pvt.) Ltd. Havelian, challenged the Labour Court's and Labour Appellate Tribunal's decisions regarding the dismissal and gratuity entitlements of their employee, Ahmad Din. The court meticulously analyzed the Industrial Relations Ordinance of 1969, particularly sections 2(xxviii) and 25-A, establishing that Ahmad Din was indeed a workman eligible to invoke the Labour Court's jurisdiction. The court also examined the Payment of Wages Act of 1936, concluding that the Labour Court had the authority to adjudicate on the gratuity payments, contrary to the petitioner's claims that such matters fell under different legal provisions. The High Court upheld the decisions of the lower tribunals, affirming the proper application of labor laws and dismissing the petition. This case underscores the judiciary's role in upholding labor rights and... |
| 1994 SLD 726 = 1994 SCMR 1048 | Civil Appeals Nos. 427,428 and 429 of 1993 , decided on 15.02.1994 | In the Supreme Court of Pakistan case Civil Appeals Nos. 427,428 and 429 of 1993, decided on February 15, 1994, the Court addressed the legality of Rule 79 within the Punjab Agricultural Produce Market (General) Rules, 1979. The petitioners, including the Administrator of the Market Committee of Kasur, sought to challenge the government's decision to shift the old Sabzi Mandi to a new location due to traffic congestion and sanitary concerns. The respondents, led by Muhammad Sharif, argued that they had vested rights to continue their business in the old market. However, the Court upheld Rule 79, affirming the government's authority to establish new markets to promote public welfare and regulate agricultural trade effectively. The Court found that the restrictions imposed were reasonable under Article 18 of the Constitution of Pakistan, which permits the regulation of trade through licensing systems. The decision dismissed the respondents' claims of vested rights, stating that Rule 79 w... |
| 1998 SLD 71, 1998 PTD 618, (1996) 221 ITR 661 | Income-tax Reference No. 351 of 1982 , decided on 21.09.1995 | In the landmark case of Income-tax Reference No. 351 of 1982, heard by the Gujarat High Court, the central issue was the imposition of a penalty under section 271(1)(c) of the Income Tax Act, 1961, after the assessee agreed to include cash credits in its income for the assessment year 1971-72. The Court addressed significant legal principles regarding the burden of proof in tax cases, particularly when the returned income is less than 80% of the assessed income. The ruling clarified that the burden shifts to the taxpayer to prove that the income discrepancy is not due to fraudulent intent or gross neglect. Importantly, the Court highlighted that the explanation regarding penalty provisions does not apply retrospectively, thus protecting taxpayers from penalties based on agreements to include income without clear evidence of concealment. This case is pivotal in establishing taxpayer rights and responsibilities in income tax assessments, particularly in relation to cash credits and the e... |
| 2003 SLD 3326 = 2003 PLD 593 | Criminal Revisions Nos. 888 of 2002, 124 and 234 o , decided on 12.05.2003 | In the case of Criminal Revisions Nos. 888 of 2002, 124 and 234 of 2003, the Lahore High Court addressed significant legal questions under the National Accountability Ordinance, 1999. The case primarily revolved around the interpretation of the Ordinance's provisions concerning the accountability of public office holders and their associates. The Court assessed the maintainability of revisions against interlocutory orders and the implications of amendments introduced through Ordinance No. 133 of 2002. The judges highlighted the Ordinance's expansive scope, confirming that it applies not only to public office holders but also to any person involved in corruption and corrupt practices. The decision underscored critical constitutional protections against double jeopardy, aligning with Article 13(a) of the Constitution, which prohibits prosecuting an individual for the same offence after acquittal. This case is crucial for understanding the enforcement of accountability laws in Pakistan an... |
| 2016 SLD 2241, 2016 YLR 890 | C.P. No. D-1802 of 2011 , decided on 26.03.2015 | This landmark decision by the Sindh High Court in case number C.P. No. D-1802 of 2011, decided on March 26, 2015, revolves around a significant property dispute involving petitioners Allah Dino and six others against respondents Ali Muhammad and nine others. The case delves into intricate legal aspects such as the administration of justice, duties of public functionaries, and the application of the Specific Relief Act, 1877. Over the course of hearings held on February 17 and 18, 2015, the court meticulously examined the maintainability of the suit, referencing key sections like S.42, S.12, S.18, S.25, and S.39 of the Specific Relief Act, as well as provisions from the Civil Procedure Code, 1908, and the Constitution of Pakistan, 1973. Judges Syed Hasan Azhar Rizvi and Salahuddin Panhwar emphasized the importance of proper legal procedures and the necessity for declaratory decrees to be sought proactively by affected parties. The court highlighted that omissions in seeking such decrees... |
| 1998 SLD 1246, 1998 PLC 145 | KAR-528 of 1996 , decided on 17.02.1997 | In the case of Trustees of the Port of Karachi vs. Muhammad Siddiqi, the Labour Appellate Tribunal addressed an industrial dispute regarding the determination of the employee's age. This case highlights the significance of medical examinations in employment, the legal implications of age verification, and the importance of documentary evidence like Birth Certificates. The Tribunal's decision underscores the necessity for accurate age assessments within employment contexts, especially concerning retirement and superannuation. By focusing on the legal processes involved in age determination, this case serves as a critical reference for labor law and employment rights, emphasizing the balance between administrative decisions and employee rights. The ruling also touches upon the evidentiary standards required for age claims, providing insight into the role of medical evaluations in employment law.... |
| 2015 SLD 1551, 2015 MLD 460 | Constitution Petition No.141 of 2012 , decided on 24.07.2014 | In the landmark case of Constitution Petition No.141 of 2012, the Balochistan High Court delivered a pivotal decision on July 24, 2014, concerning the authority of the National Accountability Bureau (NAB) under the National Accountability Ordinance, 1999. The petitioners, led by Allah Dina, challenged the NAB's application under Section 33-E of the NAO, read in conjunction with Section 386 of the Criminal Procedure Code and Section 70 of the Penal Code, seeking the recovery of fines as arrears of land revenue. The High Court scrutinized the legal provisions and upheld the Accountability Court-II, Quetta's order, affirming that the NAB is legally empowered to enforce the recovery of fines and, in the event of non-payment, treat them as arrears of land revenue. The court referenced significant precedents, including Haji Ghousuddin v. The State PLD 2012 Bal. 104 and Ahmed Ali Siddiqui v. Sargodha Central Cooperative Banking Ltd. 1989 SCMR 824, reinforcing the judiciary's stance on the enf... |
| 1979 SLD 1191, (1979) 119 ITR 377 | , decided on 10.12.1976 | In the landmark decision of Commissioner of Income Tax versus Kanhayalal Ram Chand, the Punjab and Haryana High Court addressed critical issues surrounding the registration of a firm under Section 185 of the Income-tax Act, 1961. The case centered on whether the partnership between Kanhayalal and his father-in-law, Ram Chand, was genuine or a collusive arrangement designed to exploit tax benefits. The initial application for registration was denied by the Income-tax Officer (ITO) based on several factors, including the questionable source of investment funds, disproportionate profit-sharing ratios, and lack of evidence demonstrating business necessity or expediency. The ITO's refusal was upheld by the Appellate Authority, which deemed the sub-partnership as lacking genuine business intent. However, upon further appeal, the Income-tax Appellate Tribunal overturned the subordinate tribunals' decisions, refusing to justify the denial of registration. This reversal prompted the case to re... |
| 2015 SLD 1700, 2015 PLD 1210 | Constitutional Petitions Nos. 56 of 2003 and 112 o , decided on 08.09.2015 | In the landmark Constitutional Petitions Nos. 56 of 2003 and 112 of 2012, the Supreme Court of Pakistan addressed the critical issue of implementing Article 251 of the Constitution, which mandates the adoption, promotion, and use of Urdu as the official language of Pakistan. The petitions, filed by Muhammad Kowkab Iqbal and Syed Mehmood Akhtar Naqvi, highlighted the government's prolonged inaction in enforcing this constitutional provision, which has led to significant societal and linguistic divides. The Court, under the leadership of Chief Justice Jawwad S. Khawaja, scrutinized the government's lack of substantial efforts over the past decades to transition from English to Urdu in official domains, despite clear directives and recommendations from various committees and the National Language Authority. The judgment emphasized that Article 251 is not merely a symbolic provision but is intrinsically linked to fundamental rights such as the right to dignity, equality, and education. Th... |
| 2010 SLD 2002, (2010) 320 ITR 266, (2009) 188 TAXMAN 340 | W.P. (C) 12549 OF 2009 , decided on 21.10.2009 | In the landmark decision by the Delhi High Court on October 21, 2009, in case number W.P. (C) 12549 OF 2009, the court addressed significant issues pertaining to penalty proceedings under the Income Tax Act, 1961, specifically Section 27(1)(c). The petitioner, ONGC Videsh Ltd., a wholly owned subsidiary of the Oil and Natural Gas Corporation, faced substantial additions in their income tax assessment for the year 2002-03, amounting to over 395.85 crores, along with a penalty of Rs. 114.19 crores for alleged concealment of income. The complexity of the case was heightened by the fact that the petitioner had ongoing appeals before the Income-tax Appellate Tribunal and the Commissioner (Appeals), which had not been decided at the time of the penalty proceedings. Recognizing the petitioner’s status as a government undertaking and the pending appeals, the court granted a temporary stay on the penalty recovery, ensuring that no coercive actions would be taken until the application for stay w... |
| 2015 SLD 1413, 2015 CLC 478 | C.M. No.7151 of 2013 in Suit No.754 of 2013 , decided on 10.04.2014 | This case revolves around the legal principles of public procurement and the obligations of public sector entities regarding tender processes. Crescent Steel and Allied Product Ltd. challenged the actions of Sui Southern Gas Co. Limited after being the lowest bidder for a coating contract on pipes. The High Court ruled that Sui Southern Gas Co. failed to provide justifiable reasons for revoking the contract, emphasizing the necessity for public entities to act within the law and provide valid reasons for their decisions. The plaintiff demonstrated a strong prima facie case, and the court found that the balance of convenience lay in favor of the plaintiff, who faced significant financial and operational difficulties due to the defendant's inaction. The ruling reinforces the importance of transparency and accountability in public procurement and ensures that entities cannot arbitrarily cancel tenders without legal justification. Keywords: public procurement, tender process, interim injun... |
| 2005 SLD 714, 2005 PLD 484 | Criminal Appeal No.96 of 1999 , decided on 06.12.2004 | In the landmark case of Criminal Appeal No.96 of 1999 decided by the Supreme Court of Pakistan, the Court addressed significant issues concerning the credibility of eyewitnesses in murder cases. The case involved the brutal murder of Ghulam Sarwar, where the accused were charged under Section 302 of the Penal Code. The Supreme Court assessed the conflicting evidence presented by eyewitnesses and medical experts, ultimately ruling that the eyewitness accounts were reliable despite claims of enmity. The Court's decision highlighted the importance of evaluating the inherent merit of witness statements and the principles surrounding the admissibility of evidence in criminal trials. This case serves as a pivotal reference for future legal considerations regarding eyewitness testimony, the evaluation of motive, and the application of Section 34 of the Penal Code in shared culpability scenarios. Keywords: Supreme Court of Pakistan, eyewitness credibility, murder case, Penal Code, Section 302,... |
| 1957 SLD 5 = 1957 PLD 219 | Special Reference No. 1 of 1957 , decided on 05.08.1957 | In the landmark case of Special Reference No. 1 of 1957 (1957 SLD 5 = 1957 PLD 219), the Supreme Court of Pakistan examined the constitutional authority of provincial governors to dissolve their respective Provincial Assemblies under Article 83 in the context of Article 225 of the Constitution of Pakistan, 1973. The case, presided over by Chief Justice Muhammad Munir along with Justices M. Shahabuddin, A. R. Cornelius, Muhammad Sharif, and Amiruddin Ahmad, was heard between July 15 and July 25, 1957, in Murree. Petitioners, including Faiyaz Ali, Attorney General for Pakistan, and senior advocates such as A. K. Brohi and Manzur Qadir, argued in favor of granting governors the power to dissolve the interim Provincial Assemblies. Conversely, respondents, represented by advocates like Abdur Rab Nishtar and Nazir Ahmad Khan, contended that Article 225 explicitly prevents such dissolution to ensure the continuity and stability of provincial governance during the transitional period of the Co... |
| 2003 SLD 746 = 2003 SCMR 1864 | In the comprehensive legal dispute documented under citation 2003 SLD 746 = 2003 SCMR 1864, the Supreme Court of Pakistan deliberated on a pivotal case involving the Sindh Rural Credit and Transfer of Land Act (XLI of 1947) and its subsequent amendment by the West Pakistan Act IV of 1963. The case, identified as D-2741 of 2016, was meticulously heard at the Supreme Court of Pakistan, presided over by Judges NAIMUDDIN and SAJJAD ALI SHAH. The core of the dispute centered around a sale-deed executed by the petitioner, Muhammad Aslam, dated 25-11-1958, which he contended was a mortgage and not a bona fide sale due to the absence of required sanction from the Collector, rendering the transaction void under Section 3 of the aforementioned Act. The petitioners, led by BASHIR AHMED and three others, challenged the respondents, including MUHAMMAD ASLAM and six others, over the validity and enforceability of the sale-deed. Key legal arguments revolved around the interpretation of land alienati... | |
| 2009 SLD 3402, 2009 PCRLJ 729 | Criminal Miscellaneous No.12148/B of 2008 , decided on 09.01.2009 | In the case of Asif Khan vs. The State, the Lahore High Court addressed the issue of pre-arrest bail concerning allegations of immoral activities at a cafe. The court scrutinized the prosecution's narrative, which claimed that the petitioner facilitated immoral acts by providing dancing girls for customers. However, the court pointed out that no evidence was presented to substantiate claims of prostitution or any unlawful activities, leading to the conclusion that the accusations were unconvincing. The judges highlighted that the petitioner had not been apprehended during the police raid and that co-accused had already been granted bail. In light of these factors, the court confirmed the pre-arrest bail for the petitioner, underscoring the necessity for a fair hearing and the presumption of innocence until proven guilty. This case touches on critical issues of legal rights, the burden of proof, and the integrity of judicial processes in criminal law. It serves as a pertinent example of... |
| 2003 SLD 852, 2003 PTD 777 | Special Custom Appeal No.25 of 2002 , decided on 26.09.2002 | This case revolves around the procedural intricacies of the Central Excise Act, particularly Section 36-C. The Sindh High Court addressed the appeal filed by Engro Chemical Pakistan Ltd against the Additional Collector of Customs, focusing on procedural misapplications regarding the Special Procedure for collecting CE duty. The Court highlighted the necessity for the Tribunal to issue detailed, reasoned orders to enable the High Court to effectively adjudicate on matters of law. The decision underscored the importance of justice through reasoned judicial orders, emphasizing that the Tribunal must consider all facts and legal arguments presented to it. The ruling serves as a precedent for ensuring comprehensive judicial reviews in tax-related cases, reinforcing the critical nature of detailed judicial reasoning in maintaining the integrity of tax law adjudication.... |
| 2009 SLD 946, (2009) 318 ITR 167 | TAX CASE (APPEAL) No. 2170 OF 2008 , decided on 23.04.2009 | In the landmark case of Commissioner of Income Tax v. M. Krishnamurthy, adjudicated by the Madras High Court on April 23, 2009, the court addressed a pivotal issue concerning the simultaneous applicability of sections 10(10C) and 89(1) of the Income Tax Act, 1961. M. Krishnamurthy, an employee of the Indian Overseas Bank, opted for voluntary retirement under the bank's retirement scheme during the assessment year 2001-02. Upon retirement, he received several dues, including an ex gratia payment calculated at 60 days' salary for each completed service year or the salary equivalent for the remaining service months, whichever was lesser. Krishnamurthy claimed an exemption of ₹5,00,000 under section 10(10C) of the Income Tax Act for the ex gratia received, while the remaining amount was taxed as income. Additionally, he sought relief under section 89(1) to mitigate the tax liability arising from the lump-sum payment. The Assessing Officer initially denied the relief under section 89(1), g... |
| 1978 SLD 427 = (1978) 111 ITR 206 | IT REFERENCE CASE Nos. 1 TO 3 OF 1975 , decided on 18.06.1976 | In the landmark case involving the India Pepper & Spice Trade Association, the Kerala High Court examined the applicability of section 11 of the Income-tax Act, 1961, concerning exemptions for charitable trusts. The court clarified that if an organization's activities for general public utility are intertwined with profit-making, it ceases to be classified as charitable under section 2(15). The Tribunal had initially ruled in favor of the association, granting it tax exemption. However, upon review, the High Court determined that further investigation into the nature of the association's activities was necessary. This case underscores the delicate balance between charitable operations and profit generation, emphasizing the importance of adhering to legal definitions to maintain tax-exempt status. The ruling has significant implications for similar organizations, guiding them on compliance with tax laws associated with charitable activities.... |
| 2017 SLD 2036, 2017 MLD 2079 | C.R. No. 22-M with C.M. No. 48-M of 2017 , decided on 25.04.2017 | In the case of Fazal Subhan and Another versus Chamnay and Another, adjudicated by the Peshawar High Court on April 25, 2017, the court addressed the issue of amending the plaint under the Civil Procedure Code (V of 1908), specifically Section 17. The petitioners sought to amend their plaint to include a new prayer based on an agreement dated February 6, 2012, which they claimed was discovered during the pendency of the suit. This agreement was pivotal in asserting their right of pre-emption related to the land transactions involving Khatta/Khatooni No. 579/871 and Khasra Nos. 1, 2, 3, 5, and 6 situated within Mauza Kanju Tehsil Kabal District Swat. The defendants opposed the amendment, arguing that it introduced a new cause of action and altered the nature of the suit, thereby justifying the dismissal of the application to amend. They contended that the amendment was intended to cover loopholes and was presented belatedly, suggesting mala fide intent. The trial court upheld this stan... |
| 1972 SLD 426 = (1972) 83 ITR 223 | I.T. REFERENCE Nos. 47 OF 1963 AND 7 OF 1964 , decided on 16.02.1970 | This case revolves around the assessment of income tax for an Iranian national who claimed remittances from non-taxable Iran as his inherited wealth. The key issue was whether the remittances represented accumulated profits or other sources. The Appellate Assistant Commissioner initially accepted the claim of inheritance of Rs. 4,00,000 in cash. However, the Tribunal later rejected this assertion on the grounds that the evidence was insufficient and misplaced the burden of proof on the assessee. The decision emphasizes the importance of credible evidence in tax assessments, particularly concerning foreign income sources and the presumption of accumulated profits. The case illustrates the challenges faced by taxpayers in establishing the legitimacy of their claims in the context of international tax regulations. This ruling is significant for taxpayers engaging in foreign business operations, as it clarifies the evidentiary requirements for proving the source of remittances. The case re... |
| 1974 SLD 430, (1974) 94 ITR 393 | WRIT PETITION Nos. 726, 727, 729, 893, 1375, 1416 , decided on 23.11.1972 | In the pivotal case adjudicated by the Madras High Court on November 23, 1972, Writ Petition Nos. 726, 727, 729, 893, 1375, 1416, and 1417 of 1971, petitioner A.R. Narayanan contested the inclusion of agricultural lands in the definition of 'asset' under the Wealth-tax Act, 1957, as amended by the Finance Act of 1969. The core legal issue centered on whether the legislature had the authority to mandate that while granting exemptions for one category of assets, such as house properties under Section 5(1)(iv), the assessing authority must also consider exemptions for other categories like agricultural lands under Section 5(1)(iva). The petitioner argued that this amendment was beyond legislative competence, unconstitutional, and discriminatory, violating Article 14 of the Indian Constitution. The Madras High Court, with Justices G. Ramanujam and V. Ramaswami presiding, meticulously examined the arguments presented by both parties. Citing the Supreme Court's precedent in Union of India v... |
| 1989 SLD 1386, 1989 PLC 529 | KAR-158 of 1985 | In the landmark case of MUHAMMAD SULTAN vs. Messrs NAKSHBANDI INDUSTRIES LTD. KARACHI, adjudicated by the Labour Appellate Tribunal, Sindh in 1989, significant aspects of labour law and employee rights were scrutinized. The appellant, MUHAMMAD SULTAN, who served as the President of the C.B.A. Union, challenged his dismissal from service on grounds of alleged victimization and misconduct. Central to this case was the interpretation and application of Section 25-A of the Industrial Relations Ordinance (XXIII of 1969), which deals with grievance petitions and the procedures surrounding employee removal from service. The Tribunal meticulously evaluated the evidence presented, including testimonies from multiple witnesses that corroborated the management's claims of misconduct by the appellant. The appellant's assertion that his actions were within his union duties, especially during the auspicious period of Ramazan, was not substantiated with concrete evidence or supported by established c... |
| 1979 SLD 1159, (1979) 119 ITR 192 | MATTER No. 66 OF 1971 , decided on 08.01.1975 | This case revolves around the valuation of goodwill in a partnership following the death of a partner, John Galstaun Apcar. The Calcutta High Court was tasked with determining the estate duty payable on the deceased's share in the partnership, which included goodwill. The partnership deed stated that the goodwill was valued at Rs. 1,00,000. However, upon the death of Apcar, the Assistant Controller of Estate Duty increased this valuation to Rs. 5,00,000, leading to an appeal by the surviving partners. The Tribunal ultimately ruled in favor of adhering to the partnership deed for the valuation of the deceased's estate. This case highlights critical considerations in estate duty assessments, particularly in determining the value of partnership interests and goodwill upon the death of a partner. The ruling emphasized the need for a clear distinction between the valuation for the deceased's estate and the benefits accrued to surviving partners due to the cessation of the deceased's interes... |
| 2013 SLD 2121, 2013 PLD 178 | Criminal Revision No. 119 of 2012 , decided on 17.12.2012 | In the landmark decision of Criminal Revision No. 119 of 2012, the Lahore High Court meticulously evaluated the procedural integrity surrounding the designation of a witness as hostile under the Qanun-e-Shahadat (10 of 1984) and the Criminal Procedure Code (V of 1898). Decided on December 17, 2012, this case underscores the critical balance between investigative procedures and the rights of the accused within the Pakistani legal framework. The petitioners, led by Muhammad Zafar and four others, challenged the Trial Court's decision to declare P.W.11 Liaquat Ali, the Station Inspector and Investigating Officer (SI/I.O.), as a hostile witness. This declaration was primarily based on Liaquat Ali's examination-in-chief statements, where he concluded the innocence of the accused and filed a report under Section 173 of the Criminal Procedure Code, placing the accused in column No.2. The complainant argued that Liaquat Ali lacked the discretion to determine guilt or innocence, thereby justify... |
| 2012 SLD 709, (2012) 105 TAX 175, 2012 PTCL 551, 2012 PTD 71 | Writ Petition No.112 of 2011 , decided on 24.03.2011 | In the landmark case 'MESSRS BUSINESS IMPEX THROUGH PROPRIETOR vs DEPUTY DIRECTOR, CUSTOMS INTELLIGENCE AND INVESTIGATION, ISLAMABAD AND 2 OTHERS', adjudicated by the Islamabad High Court on March 24, 2011, the petitioner, a business entity, faced significant challenges under the Customs Act of 1969 when importing mobile phones from China in alignment with the Pak-China Free Trade Agreement. The core issue arose when Customs Authorities identified discrepancies in the models and quantities of the imported phones, leading to the issuance of a show-cause notice. Subsequently, the consignment was confiscated under Order No.5 of 2010, prompting the petitioner to seek legal redress. Represented by lawyer Muhammad Naeem Qazi, the petitioner filed an appeal under Section 193 of the Customs Act, which pertains to the review of any order made by a customs official. The Islamabad Collectorate of Customs (Appeals) accepted this appeal, directing the release of the goods upon the payment of the l... |
| 2019 SLD 2832, 2019 PTD 1964, 2020 PTCL 492 | C.Ps. Nos. D-8281, 8134, 8249, 8260, 8338, 8410, 8 , decided on 14.11.2018 | In the landmark case decided by the Sindh High Court, Circular No. SI/Misc./13/2014:CC(Appr)/375 dated 22.11.2017 was deemed illegal and without lawful authority. This case, cited as 2019 SLD 2832, 2019 PTD 1964, and 2020 PTCL 492, involved the petitioner SKY OVERSEAS challenging the Federation of Pakistan's customs regulations. The core dispute revolved around the interpretation and amendment of Rule 107(a) of the Customs Rules, 2001, which affected the provisional release of goods under Section 81 of the Customs Act, 1969. The courts scrutinized the amendment introduced by SRO 564(I)/2017, which stretched the validity of valuation rulings indefinitely until they are rescinded, modified or replaced, contradicting the original intent of aligning with WTO standards. The judges, AQEEL AHMAD ABBASI and ZULFIQAR AHMAD KHAN, concluded that such amendments disrupt the balance intended by international trade agreements like GATT and the WTO, which emphasize time-sensitive customs valuations t... |
| 2019 SLD 1409, 2019 PLC 582 | Writ Petition No. 14886 of 2017 , decided on 24.04.2018 | In the landmark case of MUHAMMAD SIDDIQUE vs DISTRICT EDUCATION OFFICER, BHAKAR AND OTHERS, adjudicated by the Lahore High Court on April 24, 2018, the petitioner sought appointment under Rule 17-A of the Punjab Civil Servants (Appointment and Conditions of Service) Rules, 1974. The core of the dispute revolved around the disappearance of Siddique's father, a civil servant who went missing in 1997 while performing his duties and was subsequently presumed dead under Article 124 of the Qanun-e-Shahadat Order, 1984. Despite the family's consistent efforts and the issuance of a family pension, the Department declined Siddique's appointment request, citing that his father's services were neither regularized nor his death was declared valid for the purposes of Rule 17-A. The petitioner, represented by advocate Zohaib Imran Sh., contended that the Department's refusal was baseless and violated his fundamental rights. Citing pivotal cases such as State Life Insurance Corporation of Pakistan v... |
| 1964 SLD 356, (1964) 52 ITR 857 | MISC. JUDICIAL CASE No. 954 OF 1960 , decided on 11.04.1963 | In the case of Sahu Jain Ltd. v. Commissioner of INCOME TAX, the Patna High Court addressed the applicability of the Income Tax Act, specifically section 24(1). The court examined whether the losses incurred by Sahu Jain Ltd. in speculation could be offset against the profits from managing agency income. The ruling clarified that such losses cannot be set off against other business profits unless they derive from a speculation business. This decision underscored the importance of adhering to the specific provisions of tax law concerning speculative transactions, ensuring that losses are treated distinctly from other business income. This case serves as a critical reference for understanding the limitations imposed by the Income Tax Act on the treatment of speculative losses, reinforcing the legislative intent to prevent misuse of loss declarations to offset profits in unrelated business activities.... |
| 1995 SLD 1455, 1995 PLC 744 | Civil Petition No. 290-P of 1993 , decided on 10.01.1995 | In the landmark case of ABDUR RASHID vs RIAZUDDIN and others, Civil Petition No. 290-P of 1993 was adjudicated by the Supreme Court of Pakistan on January 10, 1995. The petitioner, ABDUR RASHID, contested the appointment of SALEEM AKHTAR to the position of Chowkidar at the Government Primary School in Kot Attal Sharif, Tehsil Kulachi. AKHTAR’s appointment, which was made based on the recommendation of a Member of Provincial Assembly (M.P.A), was challenged as being void ab initio and illegal. This challenge was rooted in the constitutional provisions outlined in Article 185(3) of the Constitution of Pakistan (1973), which addresses the allocation of quotas and appointments within civil services. The respondent, Riazuddin, had been appointed as a part-time Bhishti-cum-Chowkidar in 1983, but his service was terminated in 1988. Subsequently, SALEEM AKHTAR was appointed to his position, an action that Riazuddin contested without success until the High Court’s intervention. The High Court ... |
| 1991 SLD 1086, 1991 SCMR 981 | Civil Petition No.100 of 1975 , decided on 25.03.1980 | This case revolves around the termination of Ashiq Ali, a civil servant in the Punjab Irrigation Department, before the expiry of his extended probation period. The Supreme Court of Pakistan reviewed the legality of the termination under the relevant service rules and the Constitution of Pakistan. The court highlighted that Ashiq Ali had a right to a show-cause notice and to be heard, as he was considered a confirmed A.V.C. The court referred to previous rulings that established the necessity of due process in cases of termination, particularly when no misconduct was alleged. The judgment emphasized equal treatment under the law, noting that another employee in a similar situation was reinstated, thus questioning the fairness of the termination. The Supreme Court ultimately upheld the Lahore High Court's ruling that the termination was illegal, reaffirming the principles of natural justice and the right of civil servants to fair treatment in employment matters.... |
| 2019 SLD 552, 2019 YLR 650 | D-1817, D-3401, D-1979 and D-3901 of 2017 | In the landmark case of the Sindh High Court, Constitutional Petitions Nos. D-1817, D-3401, D-1979, and D-3901 of 2017 were adjudicated with a decision dated 30-01-2018 and hearings held on 26-01-2018. Presided over by Justice Mohammad Karim Khan Agha, the case involved prominent petitioners Mustafa Jamal Kazi and others against the National Accountability Bureau (NAB) and associated respondents. Central to the case were allegations under the Criminal Procedure Code (Section 498), Constitution of Pakistan (Article 199), and the National Accountability Ordinance, 1999 (Sections 9(a)(iv)(vi) and 9(b)), focusing on pre-arrest bail and mala fides in the investigative process. The court meticulously analyzed the misuse of authority by petitioners, the concealment of exculpatory evidence by NAB, and the legal precedents set by cases like Rana Mohammed Arshad v. Muhammed Rafique and Mukhtar Ahmad v. The State. The decision underscored the importance of fair trial rights as enshrined in Articl... |
| 1958 SLD 294, (1958) 34 ITR 590 | 43 of 1954 , decided on 09.07.1958 | In the pivotal case of Estates and Agency Co. Ltd. v. Commissioner of Income Tax, reported in 1958 SLD 294 and (1958) 34 ITR 590, the Madras High Court examined the scope of 'income arising in taxable territories' under section 4A(c) of the Indian Income-tax Act, 1922. The dispute involved a UK-incorporated company that earned agricultural income from tea estates in India. The Income Tax Officer included the company's entire income, both taxable and agricultural, in assessing residency, thereby deeming the company 'resident and ordinarily resident' in India. The company contested this, arguing that agricultural income should be excluded from taxable income as per section 4(3). However, the High Court rejected this argument, clarifying that while agricultural income may not be taxable under certain provisions, it still qualifies as 'income' for determining residency under section 4A(c). The court emphasized that the legislative intent did not restrict the definition of 'income' to merel... |
| 2022 SLD 1042, 2022 SCMR 1052 | Jail Petition No. 765 of 2017 , decided on 08.03.2022 | In the landmark case of Subhan Ullah versus The State, adjudicated by the Supreme Court of Pakistan on March 8, 2022, significant emphasis was placed on the integrity of evidence handling under the Control of Narcotics Substances Act, 1997. The petitioner, Subhan Ullah, faced serious charges under Section 9(c) concerning the possession and transportation of narcotics. However, the prosecution's inability to establish a secure chain of custody for the narcotic samples cast substantial doubt on the validity of the evidence presented. Key issues included the absence of the Malkhana responsible for safeguarding the samples and the individual alleged to have transmitted them to the Forensic Science Laboratory not being available for testimony. These lapses in procedural protocol undermined the prosecution's case, leading the judges—SARDAR TARIQ MASOOD, JUSTICE; QAZI MUHAMMAD AMIN AHMED, JUSTICE; and AMIN-UD-DIN KHAN, JUSTICE—to favor the defense's argument for benefit of doubt. Legal repres... |
| 1978 SLD 351, (1978) 111 ITR 885 | IT Reference No. 642 of 1972 , decided on 24.12.1975 | In the pivotal case of Duncan Brothers and Co. Ltd. vs. Commissioner of Income Tax adjudicated by the Calcutta High Court on December 24, 1975, the central issue revolved around the classification of taxation provisions under the Income-tax Act, 1961, and their impact on the computation of a company's capital as per the Super Profits Tax Act, 1963, and the Companies (Profits) Surtax Act, 1964. Represented by esteemed lawyer Mr. Kalyan Roy, Duncan Brothers challenged the initial disallowance of Rs. 16,48,888 as a reserve, advocating for its treatment either as a part of capital reserves or as a deduction from investment costs. The Appellate Assistant Commissioner had previously dismissed the reserve argument but accepted the deduction, a point which was contested upon further appeal. Critical to the case were interpretations of legal definitions of 'reserve' and 'provision,' drawing on precedents like Commissioner of Income-tax v. Century Spinning and Manufacturing Co. Ltd. and Metal Bo... |
| 1997 SLD 493, 1997 PTD 1454 | I.T.As. Nos.1143/LB to 1145/LB, 2610/LB and 4060/L , decided on 24.01.1997 | In the landmark case cited as 1997 SLD 493 and 1997 PTD 1454, the Income Tax Appellate Tribunal addressed pivotal questions regarding the classification of interest on borrowed capital in the context of business expansion. The case revolved around the respondent's dual operations of gas supply and pipeline construction, challenging the Department/Appellant's stance on treating interest expenses as capital expenditure during the expansion phase. Key legal frameworks applied included the Income Tax Ordinance, 1979, and the Income Tax Act, 1961, specifically sections 23, 36(1)(iii), and 10(2)(iii). The Tribunal meticulously analyzed precedents from cases like Challapali Sugars Ltd. (1975) and Alembic Glass Industries Ltd. (1976), determining that the unity of control and integrated business operations negated the appellant's argument for separate business categorization. By affirming that interest expenses incurred post-commencement of business are revenue expenditures, the decision under... |