Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1986 SLD 1044, 1986 SCMR 1972 | Civil Petitions for Leave to Appeal Nos. 354-K, 35 , decided on 15.05.1986 | In this pivotal case before the Supreme Court of Pakistan, the court addressed the critical issues surrounding wage claims under the Payment of Wages Act, specifically regarding the definitions of 'delayed wages' and 'deducted wages'. The case arose from appeals filed by the Divisional Superintendent of Pakistan Railways against the decision of the Sind High Court. The court's deliberation aimed to clarify whether recreation allowances are considered part of the monthly salary for employees, a question pivotal to the rights of workers in the context of wage disputes. The ruling has significant implications for labor laws and workers' rights in Pakistan, ensuring that employees receive their rightful dues in a timely manner. This case highlights the importance of legal clarity in wage-related matters and the role of the judiciary in safeguarding workers' entitlements.... |
| 1984 SLD 422, 1984 SCMR 205 | Civil Petition No. 73.R of 1983 , decided on 21.11.1983 | In the landmark case Civil Petition No. 73.R of 1983, heard by the Supreme Court of Pakistan on November 21, 1983, the court addressed critical issues surrounding the maintainability of writ petitions under Article 199 of the Constitution of Pakistan (1973). The petitioners, led by Abdul Rehman and others, challenged the dismissal of their previous writ petitions by the Lahore High Court, Rawalpindi Bench. The Supreme Court, presided over by Chief Justice Muhammad Haleem and Justices Aslam Riaz Hussain, Muhammad Afzal Zullah, and M.S.H. Quraishi, examined the legal intricacies of abandoning an earlier writ petition in favor of a revision and the implications of filing a subsequent writ petition under such circumstances. The court concluded that the petitioners had not justified their actions, as they had essentially abandoned their initial writ petition and sought to relitigate the same matter through a new petition. This decision underscores the judiciary's stance on preventing the mi... |
| 2002 SLD 2650, (2002) 256 ITR 700 | In the landmark case of Hindustan Refrigeration Stores versus Commissioner of Income Tax, the Delhi High Court addressed critical issues under Section 260A of the Income-tax Act, 1961. The core of the dispute centered around the assessee's assertion that the transactions in question were direct sales to customers, with the dealer only receiving commissions. However, the Assessing Officer dismissed this plea after scrutinizing the seized financial records and a comprehensive report from Kirloskar Brothers Limited (KBL), the supplier. The Commissioner (Appeals) further examined the case and highlighted inconsistencies in the assessee's claims, noting that the stance on direct sales varied over time, thereby undermining the credibility of the defense. Upon appeal, the Tribunal meticulously reviewed the factual findings of the lower authorities and determined that there were no substantial legal questions raised that would warrant overturning the existing conclusions. The Tribunal emphasiz... | |
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| 2000 SLD 2041, 2000 CLC 1627 | Writ Petition No.784 of 1998 , decided on 05.05.2000 | In the case of Writ Petition No.784 of 1998, the Peshawar High Court addressed the complex issues surrounding child custody following divorce. The court evaluated the welfare of the minors, Adnan and Yamna, emphasizing that their best interests were paramount. The ruling reaffirmed the mother's right to custody under Islamic law, despite her second marriage, highlighting her ability to provide for her children as a teacher. The court rejected the father's claims, asserting that he could not provide a better environment than the mother. This case exemplifies the judicial approach to custody disputes in Pakistan, focusing on the welfare of children as the primary factor. Keywords include child custody, Islamic law, Peshawar High Court, guardianship, welfare of minors, custody disputes.... |
| 1980 SLD 1187 = (1980) 125 ITR 353 | IT REFERENCE NOS. 160 AND 161 OF 1977 | In the significant case of Malayalam Plantations Ltd. v. Commissioner of Income Tax, the Kerala High Court addressed the issue of development rebates under the Income-tax Act, 1961. The case revolved around whether the Income Tax Officer was justified in withdrawing development rebates that had been previously granted. The court examined the facts surrounding the creation of the development rebate reserve and found that the company had complied with the statutory requirements. With a clear focus on tax regulations and compliance, the ruling emphasized the importance of maintaining appropriate reserves and adhering to the provisions of the Income-tax Act. This case serves as a critical reference for understanding the implications of tax law on corporate practices, particularly in the plantation sector, as it reflects on the broader issue of tax compliance and rebate eligibility. Keywords such as 'Income-tax Act', 'development rebate', and 'tax compliance' are integral to the discussion ... |
| 1981 SLD 2294, 1981 PLC 549 | KAR-13 of 1981 , decided on 31.03.1981 | In the 1981 case of Abdul Razzak versus Messrs National Shipping Agency Ltd., Karachi, the Labour Appellate Tribunal, Sindh, examined the legitimacy of Abdul Razzak's grievance petition following his layoff from January 5, 1978. Represented by Ashraf Hussain Rizvi, Razzak argued that his termination was unjust under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance (VI of 1968) and the Industrial Relations Ordinance (XXIII of 1969). The Tribunal, presided over by Judge Z. A. Channa, scrutinized whether Razzak, employed solely as a watchman without performing manual or clerical tasks, qualified as a workman eligible to file a grievance petition. Citing precedent cases such as Badar Zaman Khan v. Messrs Pifzers Laboratories Ltd. and Messrs Abro Salt & Chemical Works v. Chairman, Second West Pakistan Industrial Court, Karachi, the Tribunal concluded that Razzak did not meet the criteria for being classified as a workman under the Standing Orders. Furthermo... |
| 2017 SLD 2658 = 2017 PCRLJ 747 | C. P. No. 1299 of 2015 , decided on 28.11.2016 | In the landmark case of C. P. No. 1299 of 2015, adjudicated by the Balochistan High Court on November 28, 2016, the petitioner, Pervaiz Zaki, sought pre-arrest bail against the actions initiated by the National Accountability Bureau (NAB) through the National Accountability Ordinance, 1999. The core issue revolved around allegations of corruption and misuse of public office, specifically involving unauthorized financial dealings amounting to less than Rs.100 million. The Balochistan High Court, under the esteemed judgments of Justices Muhammad Hashim Khan Kakar and Abdullah Baloch, meticulously examined the Standing Operating Procedure (SOP) of NAB. According to SOP Clause (iii), NAB's jurisdiction is primarily confined to cases involving sums exceeding Rs.100 million, aimed at targeting large-scale corruption. In this instance, the allegations did not meet the threshold criteria, thus rendering NAB's involvement ultrapassable under the existing legal framework. Furthermore, the cour... |
| 1994 SLD 279, 1994 PLC 525 | S-302 of 1993 , decided on 10.02.1994 | In the landmark decision of Constitutional Petition No. S-302 of 1993, the Sindh High Court addressed key issues related to the Payment of Wages Act, 1936. The petitioner, Government of Sindh, challenged the impugned orders issued by the Commissioner Workmen's Compensation and Authority and the Sindh Labour Court No. VII, Sukkur, concerning the payment of retirement benefits to Mazhar Hussain. Central to the case was the adherence to section 17(a) of the Payment of Wages Act, which mandates the deposition of the decretal amount when appealing wage-related decisions. The petitioner argued that the failure to deposit the amount was an oversight and contended that the Labour Court should have provided an opportunity to rectify this before dismissing the appeal. However, the respondent emphasized the non-negotiable nature of statutory requirements, citing the precedent 1987 PLC 454 to support the necessity of strict compliance with legal procedures. The court, led by Judge Ahmed Yar Khan, ... |
| 1989 SLD 744, 1989 SCMR 772, 1989 SLD 1300 | Criminal Petition No.66-R of 1985 , decided on 30.11.1988 | In the case of Muhammad Sarwar vs. The State, the Supreme Court of Pakistan addressed serious allegations of murder stemming from an incident on June 20, 1979. The petitioner, Muhammad Sarwar, was convicted for the triple murder of Mst. Seeman, Muhammad Yaseen, and Mst. Naziran. The case highlighted the importance of eyewitness testimony in criminal law, as multiple witnesses corroborated the prosecution's version of events. Despite the defense's claims of self-defense and a narrative that attempted to shift blame, the court found the evidence against Sarwar compelling. The decision underscored the judiciary's role in ensuring justice while maintaining the integrity of legal proceedings, particularly in cases involving severe penalties like the death sentence. The Court's ruling emphasized that procedural delays should not impede justice, showcasing its commitment to upholding the law. Keywords: Supreme Court, criminal law, eyewitness testimony, death sentence, justice.... |
| 2000 SLD 1764, 2000 SCMR 707 | Civil Petition No. 1254 of 1998 , decided on 24.01.2000 | In the landmark case of Civil Petition No. 1254 of 1998, adjudicated by the Supreme Court of Pakistan on January 24, 2000, the petitioner, Zahoor Ahmad, sought custody of his minor son, Amir Shahzad, under the Guardians and Wards Act (VIII of 1890), Section 25, and the Constitution of Pakistan (1973), Article 185(3). The Supreme Court, presided over by Justices Muhammad Bashir Jehangiri and Mamoon Kazi, meticulously reviewed the case initially brought before the Lahore High Court. Zahoor Ahmad, who had remarried and was employed abroad as a laborer in Dubai, claimed financial stability and the ability to provide better education for his son compared to the current custodial arrangement with the maternal grandparents. However, Amir Shahzad expressed a preference to remain with his maternal grandparents, citing happiness and lack of desire to move to his father's care. The Lahore High Court and the Additional District Judge of Kharian were persuaded by the minor's wishes and the grandpar... |
| 1988 SLD 570, 1988 PLC 277 | MN-29 of 1987 , decided on 25.02.1987 | This case revolves around the termination of an employee, Mahmoodul Hasan, from the Punjab Agricultural Development and Supplies Corporation due to alleged misconduct linked to criminal charges. The Labour Court initially ruled in favor of the employee, ordering reinstatement. However, upon appeal, the Labour Appellate Tribunal found that the grievance notice submitted was significantly delayed and therefore time-barred. The Tribunal clarified that the time limit for filing a grievance begins from the termination date, not from subsequent acquittals in criminal cases. This ruling emphasizes the importance of timely grievance filing in labor disputes and examines the legal implications of notification delivery through registered post, establishing a presumption of receipt unless proven otherwise. Key terms include 'grievance notice', 'termination', 'Industrial Relations Ordinance', and 'Labour Court', which are crucial for understanding labor law and employee rights in Pakistan.... |
| 2007 SLD 496, 2007 SCMR 229 | Civil Petition No.220-K of 2005 , decided on 31.08.2005 | In the pivotal case of AZIZULLAH MEMON versus PROVINCE OF SINDH and another, the Supreme Court of Pakistan delivered a decisive judgment on August 31, 2005. Central to this case was the interpretation and application of the Removal from Service (Special Powers) Sindh Ordinance (IX of 2000) in contrast to the earlier Sindh Civil Servants (Efficiency and Discipline) Rules, 1973. The petitioner, AZIZULLAH MEMON, challenged the disciplinary actions taken against him, which were processed under the outdated 1973 Rules despite the enactment of the new Ordinance in 2000. The Supreme Court highlighted that the Ordinance explicitly overrides prior laws, including the 1973 Rules, and mandates that all subsequent disciplinary proceedings be conducted under its provisions. The Court found that the Sindh Service Tribunal, along with departmental authorities, failed to recognize this legal hierarchy, resulting in proceedings that were fundamentally flawed due to their basis on superseded regulations... |
| 2016 SLD 1092 | NEW STA No. 437/LB/2016 , decided on 23.05.2016 | The case revolves around M/s. Auto Craft challenging the Order No.27/1575 which demanded recovery of sales tax due to claimed inadmissible input tax adjustments against invoices from blacklisted units. The Tribunal found that procedural delays in issuing the Order-in-Original invalidated its jurisdiction, thereby siding with the appellant. This decision highlights the critical nature of compliance with statutory timelines in tax law disputes, reinforcing the necessity for tax authorities to adhere to legal provisions strictly. Key terms include 'sales tax recovery', 'legal compliance', 'jurisdictional authority', and 'tax law limitations'.... |
| 1990 SLD 1100, 1990 SCMR 1448 | Civil Petitions for Special Leave to Appeal Nos. 3 , decided on 11.02.1990 | In the landmark case FEDERATION OF PAKISTAN vs. Major (Retd.) WAZIR AHMAD, the Supreme Court of Pakistan deliberated on critical issues concerning military pension and civil post salaries. Decided on February 11, 1990, the case encompassed six petitions (Nos. 314-R, 315-R, 316-R, 317-R, 532-R, and 605-R of 1989) seeking special leave to appeal against the Federal Service Tribunal's judgments. The petitioners, representing the Federation through the Secretary of the Establishment Division and others, contested the Tribunal's decision that affirmed the respondents' entitlement to full post salaries alongside their Army pensions. Central to the dispute was the interpretation of Article 212(3) of the Constitution of Pakistan, 1973, which the petitioners argued was misapplied by the Tribunal. The case highlighted significant legal debates on the intersection of military benefits and civilian employment, emphasizing the need for clear legislative guidelines. With judges S. Usman Ali Shah and... |
| 1973 SLD 662, (1973) 91 ITR 42 | ESTATE DUTY REFERENCE No. 1 OF 1970 , decided on 03.05.1972 | In the landmark case ESTATE DUTY REFERENCE No. 1 OF 1970, adjudicated by the Delhi High Court on May 3, 1972, the court delved into the intricate aspects of the Estate Duty Act, 1953, specifically Section 5, which pertains to property passing on death. The case involved the Controller of Estate Duty versus Suresh Chander, where the central issue revolved around whether the transfers made by the deceased, who was the karta of a Hindu Undivided Family (HUF), to his minor sons and married daughter constituted valid gifts or a partial partition of the family estate. The deceased had transferred equal sums of Rs. 75,000 to each of his minor sons and Rs. 25,000 to his married daughter by debiting his personal account with a company and crediting the recipients' accounts. The Assistant Controller of Estate Duty contested the validity of these gifts, citing insufficient funds in the company's account at the time of transfer, thereby including these sums in the dutiable estate. The Appellate C... |
| 2004 SLD 1291, 2004 SCMR 1824 | Cr. Petitions Nos.21 and 22/K of 2003 , decided on 13.04.2004 | This case involves the Supreme Court of Pakistan's review of the acquittal of Agha Wazir Abbas and Abdul Hameed in a corruption case under the National Accountability Ordinance, 1999. The prosecution alleged that the respondents, along with absconding co-accused, forged import and transport permits causing a significant financial loss to the government. The High Court had acquitted the respondents on the grounds that the prosecution failed to prove its case beyond a reasonable doubt. However, the Supreme Court found that the High Court did not consider important expert testimony regarding the authenticity of signatures, which could have influenced the outcome. The Court emphasized the importance of concrete evidence over presumptions in legal proceedings. The decision underscores the necessity of thorough examination of expert evidence in corruption cases and the obligation of the Trial Court to ensure justice is served expeditiously. Keywords include corruption, acquittal, Supreme Cou... |
| 2002 SLD 1240, 2002 SCMR 767 | Civil Appeal No. 1829 of 1998 , decided on 29.09.2000 | In the case of Civil Appeal No. 1829 of 1998, the Supreme Court of Pakistan reviewed a decision from the Lahore High Court regarding a dispute over a land gift. The gift, originally made by Moulia to his grandson Muhammad Jaffar, was contested by Moulia's daughter and collaterals, who claimed it was fraudulent. The trial court ruled in favor of the challengers, but the Lahore High Court later remanded the case back to the trial court for a fresh decision. The Supreme Court ultimately found that the High Court had incorrectly intervened and set aside its judgment, mandating a reevaluation of the evidence presented. This case highlights key themes in land disputes, the interpretation of gift laws, and the procedural intricacies of civil appeals in Pakistan, making it relevant for legal practitioners and scholars interested in civil procedure and property law.... |
| 1978 SLD 491, (1978) 112 ITR 734 | IT REFERENCE No. 87 OF 1968 , decided on 28.09.1977 | In the case between the Commissioner of Income Tax and Central Provinces Manganese Ore Co. Ltd., the Bombay High Court addressed the issue of business expenditure and the timing of deductions under the Income-tax Act, 1961. The tribunal had previously allowed the company to deduct additional export duty amounting to Rs. 29,33,886.31 for the assessment year 1959-60, despite the company disputing the liability and not making the necessary entries in its books. The court reaffirmed the principle that under the mercantile system of accounting, tax liabilities must be recognized in the year they arise, regardless of payment status or disputes. This ruling highlighted the importance of recognizing statutory liabilities for accurate financial reporting and tax compliance, ensuring that businesses can claim deductions in a timely manner. This case is significant for understanding the implications of accounting methods on tax obligations and the legal interpretations surrounding them.... |
| 2008 SLD 199, 2008 PTD 1491 | I.T.A. No.653/LB of 2007 , decided on 04.04.2008 | In the 2008 Income Tax Appellate Tribunal case, I.T.A. No.653/LB of 2007, the Tribunal addressed key issues relating to the prorating of expenses under the Income Tax Ordinance, 2001 and the 1979 Ordinance. The appellant, a manufacturer and exporter of textiles, challenged the Assessing Officer's decision to deviate from previous expense proration methods without providing solid justification. The Tribunal found that the Assessing Officer lacked proper reasoning for altering the established expense allocation pattern, which was reasonably based on the relative nature and size of the business activities. Furthermore, the Tribunal ruled that the show-cause notices issued by the Revenue represented mere evidence requests rather than legitimate inquiries under section 122(5A), thereby exceeding the authority granted to the amending body. Citing case law such as the 1999 PTD (Trib.) 285 decision, the Tribunal concluded that the Revenue's actions were illegal from the outset. Consequently, t... |
| 1995 SLD 569, 1995 SCMR 313 | Civil Appeal No. 47 K of 1992 , decided on 07.06.1993 | In the case of Shafiqur Rahman vs. Haji Agha Hassan, the Supreme Court of Pakistan examined the implications of the Sindh Rented Premises Ordinance concerning the classification of rented properties. The landlord filed an appeal against a High Court decision that deemed the rented premises as a hotel, thus exempting them from the Ordinance. The Supreme Court clarified the definitions of 'hotel' and 'restaurant', stressing the tenant's unauthorized conversion of the shop into a restaurant. This decision is pivotal for understanding rental agreements and tenant rights within Pakistan's legal framework. Keywords such as 'Sindh Rented Premises Ordinance', 'landlord rights', and 'tenant eviction' are crucial for legal practitioners and scholars studying property law in Pakistan.... |
| 1979 SLD 1494, 1979 PCRLJ 455 | Criminal Appeal No. 51 of 1977 | In the landmark case of Bachal Alias Mukhtiar and Another v. The State, the Sindh High Court deliberated on Criminal Appeal No. 51 of 1977, with hearings commencing on November 6, 1978. The appellants were challenged by the State following their conviction under sections 302 and 34 of the Pakistan Penal Code for the heinous murder of Ghousal Shah. The prosecution presented a robust case, highlighting consistent eyewitness testimonies and substantial forensic evidence, including blood-stained knives and clothing recovered from the scene. Key witnesses included P.W. Sher Muhammad Shah, who promptly lodged an FIR, and other eyewitnesses who corroborated the sequence of events leading to the tragic incident. The defense, however, maintained a stance of complete denial, attributing the accusations to false implications by biased witnesses. Despite these defenses, the High Court found the prosecution's evidence irrefutable. The court meticulously examined the credibility of the witnesses, co... |
| 2021 SLD 1598, 2021 YLR 1641 | Criminal Appeal No. 8 of 2011 , decided on 07.07.2020 | In the notable Criminal Appeal No. 8 of 2011, adjudicated by the Islamabad High Court and decided on July 7, 2020, the court addressed a critical case involving the kidnapping and extortion of Ch. Amir Shahzad by Muhammad Makki and five others. The hearing took place on May 5, 2020, before Justices Mohsin Akhtar Kayani and Lubna Saleem Pervez. The petitioners, represented by Mudassar Hussain Malik, accused the respondents, with legal representation by Ch. Gulfam Ashraf Goraya, of abducting Amir Shahzad for a substantial ransom amount under multiple legal statutes including the Criminal Procedure Code (Sections 417(2) and 561-A), Anti-Terrorism Act of 1997 (Sections 25(4-B) and 25), Penal Code (Section 365-A), and Qanun-e-Shahadat (Sections 40, 122, and 117). The case began with the abduction of Ch. Amir Shahzad on September 15, 2009, from F-11 Markaz, Islamabad, leading to a series of legal battles against the accused. Initially acquitted by the Special Anti-Terrorism Court, the respo... |
| 2023 SLD 1219, 2023 PLJ 83 | W.P. No. 857 of 2018 , decided on 20.12.2022 | In the case of W.P. No. 857 of 2018, the High Court (AJ&K) addressed issues concerning the Administration of Evacuee Property Act, 1957, and the Azad Jammu and Kashmir Interim Constitution Act, 1974. The petitioners, Sheikh Iqbal Ghani and others, challenged the issuance of an allotment certificate by the Deputy Commissioner Rehabilitation for land they claimed ownership of. The court found that the respondents had failed to provide an opportunity for the petitioners to present their case, violating their right to a fair trial. The decision highlighted the importance of due process and the necessity of allowing all parties to be heard before making adverse decisions. As a result, the impugned decisions were declared illegal, and the petition was accepted, reaffirming the petitioners' rights over the disputed property.... |
| 1981 SLD 307, 1981 SCMR 503 | Civil Appeal No. 70 of 1981 , decided on 21.03.1981 | This case revolves around a dispute involving a small plot of evacuee property in Rawalpindi. The petitioner, who built houses on the land, purchased it from the second respondent, who had a P.T.D. before the repeal of the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The first respondent claimed ownership based on a transfer order and sought to cancel the P.T.D. The Deputy Settlement Commissioner's order was deemed without jurisdiction, leading to a Supreme Court ruling that allowed the petitioner to pursue his claims in court while also permitting the first respondent to amend his defense based on allegations of fraud. This case illustrates the complexities of land ownership and the legal ramifications of jurisdiction in property disputes, emphasizing the necessity for legal clarity and the rule of law in property rights.... |
| 2010 SLD 278, 2010 SCMR 1744 | Criminal Petition No.206 of 2009 , decided on 15.06.2009 | In the case of JAVIDUR-REHMAN and anothers versus THE STATE, the Supreme Court of Pakistan delivered a significant decision on June 15, 2009, under Criminal Petition No.206 of 2009. The petitioners challenged the judgment passed by the Peshawar High Court on April 3, 2009, contending that they were falsely accused by the Anti Narcotics Force (ANF) in a bid to confiscate Rs.75,00,000 from them. They alleged that ANF concocted a fraudulent case, leading to their unlawful detention and the initiation of legal proceedings against them for possessing a large quantity of heroin. Despite multiple requests for a re-investigation submitted to various authorities, including the Secretary of the Narcotics Division, the petitioners received no substantive response, exacerbating their plight. The defense, represented by Ghufran Khurshid Imtiaz, Advocate Supreme Court for the petitioners, argued that the allegations were baseless and aimed at unjust enrichment at the expense of the petitioners. The... |
| 2022 SLD 3011, 2022 YLR 760 | Criminal Anti-Terrorism Jail Appeals Nos. 170 and , decided on 28.10.2021 | This case revolves around the conviction of two individuals, Muhammad Shakir and Abbas, for extortion and possession of unlicensed firearms. The Sindh High Court reviewed the appeals against their convictions, which were based on the charges of demanding 'Bhatta' (extortion money) under various laws including the Penal Code, the Sindh Arms Act, and the Anti-Terrorism Act. The court highlighted the importance of reliable witness testimonies and the evidence collected during the police operations, which included the recovery of extortion money and firearms. Despite the strong evidence against the appellants, the court considered their status as first-time offenders and their young age, leading to a reduction in their prison sentences. This case illustrates critical legal principles surrounding extortion, evidentiary standards, and the judicial discretion exercised in sentencing, making it a significant reference for similar future cases.... |
| 1990 SLD 905, 1990 SCMR 1023 | Civil Petition for Special Leave to Appeal No. 410 , decided on 24.01.1990 | This case revolves around the legal implications of property rights under the Revised Settlement Scheme No. VIII following the partition of India. It specifically addresses whether the non-confirmation of a mortgage in favor of mortgagees affects their claim to property transfer. The Supreme Court of Pakistan ruled on the rights of mortgagees and tenants, referencing significant precedents that clarify the legal framework governing such disputes. The court's decision is pivotal for understanding property rights in post-partition contexts, especially regarding evacuee properties. This case is crucial for legal practitioners specializing in property law and settlement schemes, as it highlights the intricate balance between tenants' rights and mortgagees' claims.... |
| 2018 SLD 1527, 2018 YLR 1400 | Criminal Bail Application No. 70 of 2016 , decided on 26.11.2016 | In the case of Muhammad Mubeen Khan vs. The State, the Sindh High Court addressed the denial of bail in a narcotics-related matter. The court evaluated the merits of the second bail application, which was filed shortly after the first was rejected. The judges highlighted the importance of presenting fresh grounds for reconsideration, especially in cases involving serious drug offences, which pose significant threats to society. The ruling underscored the court's commitment to maintaining stringent standards in bail applications concerning narcotics, reinforcing the legal principle that prior rejections on merits limit the ability to file subsequent applications without new evidence. The court's decision reflects broader trends in legal practices concerning drug-related cases, emphasizing the importance of public safety and the integrity of the judicial process.... |
| 2012 SLD 3132 = (2012) 340 ITR 53 | WRIT PETITION (CIVIL) NO. 9036 OF 2007 , decided on 14.02.2011 | In the case of Honda Siel Power Products Ltd. vs. Deputy Commissioner of Income Tax, the Delhi High Court addressed the implications of Section 14A of the Income-tax Act, 1961, pertaining to the treatment of expenses related to exempt income. The petitioner challenged the reassessment notice issued under Section 147, arguing a lack of jurisdiction as the notice was issued after the original assessment had been completed. The court clarified that Section 14A, which disallows expenses incurred in relation to tax-free income, can be applied even in original assessments if necessary. This ruling reinforces the importance of full disclosure by assessees regarding their income and related expenses. The decision underscores the court's position on the retrospective applicability of tax laws and the responsibilities of taxpayers, particularly multinational corporations, to remain compliant with evolving tax regulations. This case is significant for tax practitioners and companies navigating si... |
| 1999 SLD 868, 1999 CLC 781 | First Rent Appeal No. 126 of 1995 , decided on 04.11.1998 | In the case of Rehana Jamal and 2 others versus Muhammad Asim, heard by the Sindh High Court and decided on November 4, 1998, the court addressed a critical dispute under the Sindh Rented Premises Ordinance of 1979. The appellants, Rehana Jamal and others, sought the eviction of Muhammad Asim from shop premises located on Plot No.SE-3, Block "G", North Nazimabad, Karachi, alleging default in rent payments since January 1992. They further claimed that the premises were needed for the bona fide personal use of the landlady's husband, Hafiz Mansoor Ahmad, to establish an independent business in readymade garments. The respondent, Muhammad Asim, countered that rent arrears were covered by deposits made into Miscellaneous Rent Cases Nos.661 of 1991 and 216 and 217 of 1992, demonstrating no default in payments. The Rent Controller had originally dismissed the eviction application, a decision that the appellants challenged. The court meticulously examined the evidence, including rent receipts... |
| 1967 SLD 572 = (1967) 66 ITR 74 | CIVIL MISCELLANEOUS WRIT PETITION No. 1291 OF 1959 , decided on 13.12.1965 | In the landmark case of Shyam Sunder Chowdhry v. Gift-tax Officer, the Allahabad High Court addressed the constitutionality of the Gift-tax Act, 1958. The case revolved around the contention that the Central Parliament lacked the authority to legislate on gifts of land and buildings, which the petitioner argued fell under the State Legislature's purview as per entry 49 of List II in the Seventh Schedule of the Constitution. The court clarified that there is a clear distinction between a tax on the ownership of land and buildings and a tax on gifts of those properties. It emphasized that the Central Parliament has the power to legislate on matters not enumerated in the State or Concurrent Lists, thereby validating the Gift-tax Act. This ruling reinforced the legislative authority of Parliament in matters of taxation and clarified the scope of the Gift-tax Act concerning property transactions. Key phrases for SEO include 'Gift-tax Act validity', 'Parliament legislative competence', 'tax ... |
| 2024 PLD 315, 2024 SLD 2982 | Civil Original No. 08 of 1989 , decided on 20.12.2022 | In the pivotal case of Civil Original No. 08 of 1989, adjudicated by the Lahore High Court on December 20, 2022, the petitioner, NETHERLANDS FINANCIERINGS MAATSCHAPPIJ VOOR ONTWIKKELINGSLANDEN N.V. (F.M.O.), pursued legal action against respondents MORGAH VALLEY LIMITED and SECP due to a prolonged corporate dispute spanning over four decades. The dispute originated from a loan agreement dated March 26, 1982, wherein F.M.O. extended a loan of DFl 1,001,704.50 to Moragh Valley Limited, secured against the company's machinery, equipment, assets, properties, and goodwill. Despite numerous reminders and legal notices, Moragh Valley Limited defaulted on the repayment, leading F.M.O. to file winding-up proceedings under the Companies Ordinance, 1984, on December 8, 1989. The winding-up order was subsequently issued on July 11, 2003, but the civil appeal No.1239/2003 was dismissed by the Supreme Court of Pakistan on February 23, 2006, resulting in non-repayment to the petitioner. Faced with p... |
| 2017 SLD 1535, 2017 SCMR 1444 | , decided on 12.05.2017 | In the landmark decision cited as 2017 SLD 1535 and 2017 SCMR 1444, the Supreme Court of Canada addressed the critical issue of awarding costs against a lawyer personally within the context of criminal proceedings. Decided on May 12, 2017, and heard on December 5, 2016, this case involved Director of Criminal and Penal Prosecutions as the appellant and Robert Jodoin as the respondent. The core of the dispute centered around Mr. Jodoin's misuse of procedural motions, specifically filing writs of prohibition alleging judicial bias to obtain undue postponements in multiple impaired driving cases he was handling. The Superior Court initially granted the appellant's request to award costs against Mr. Jodoin personally, citing his frivolous and abusive actions that severely disrupted court proceedings and undermined the administration of justice. These actions were deemed to constitute a deliberate strategy aimed at obstructing the judicial process rather than substantive legal challenges. ... |
| 1990 SLD 142, (1991) 187 ITR 121, 1992 PTD 892 | T.C.P. Nos. 561 to 563 of 1986 and 14 of 1988 , decided on 27.02.1989 | In the landmark case of T.C.P. Nos. 561 to 563 of 1986 and 14 of 1988, the Madras High Court examined the implications of gratuity payments under the Income Tax Act, 1961. The case revolved around the rights of employees whose services were transferred to a new corporation without any interruption, specifically regarding their entitlement to gratuity. The Court upheld that the Appellate Tribunal acted appropriately in allowing the deduction of gratuity payments in the computation of total income. This decision reinforces the legal precedents regarding employee rights in corporate takeovers and financial obligations toward gratuity payments. The ruling clarifies the legal standing of such claims, affirming that gratuity is a right tied to years of service, thus not subject to bifurcation based on employment history with previous employers. Additionally, the case raised critical questions regarding the capitalization of route permits and their treatment in depreciation calculations, high... |
| 1964 SLD 496 = (1964) 54 ITR 393 | I.T. REFERRED CASE No. 5 OF 1963 , decided on 17.03.1964 | In the landmark case I.T. REFERRED CASE No. 5 OF 1963, the Kerala High Court addressed critical issues related to agricultural income under the Income-tax Act. The case revolved around the assessment years 1950-51 and 1953-54 to 1955-56, involving the grower P.K. Veeran, who processed cocoanuts into retted husk and copra. The Tribunal found that the processes were agricultural in nature and essential for marketing, thus granting an exemption from taxation. The High Court, while recognizing the factual nature of the questions raised, emphasized the distinction between mere procedural issues and substantive legal questions. This case is pivotal in understanding the legal definitions and implications surrounding agricultural income, particularly in the context of manual versus mechanized processes. The decision highlights the nuanced interpretation of agricultural operations and their tax implications, offering valuable insights for future cases. Keywords such as 'agricultural income', 'i... |
| 2024 SLD 3337 | Writ Petition No.71690 of 2023 | This case involves a writ petition filed by Rana Muhamad Afzal against the Federation of Pakistan regarding issues under the Income Tax Ordinance, 2001, specifically Section 140. The hearing took place on December 7, 2023, at the Lahore High Court, presided over by Judge Shahid Jamil Khan. The petitioner was represented by Advocate Rana Muhamad Afzal and the Federation was represented by Assistant Attorney General Syed Sajjad Haider Rizvi. Several advocates represented the respondent departments, including Mr. Muhammad Bilal Munir, Malik Abdullah Raza, and Hassan Safdar Khan. This case highlights the complexities of income tax regulations and the legal interpretations surrounding them, making it pertinent for legal practitioners and taxpayers alike. The court's decision could set a precedent for future cases concerning tax liabilities and administrative actions taken by revenue authorities, which is crucial for maintaining compliance and understanding taxpayer rights.... |
| 2007 SLD 1717, 2007 PTD 2381, (2007) 95 TAX 309 | , decided on 25.08.2006 | This case revolves around the Income Tax Appellate Tribunal's decision on two appeals concerning the assessment years 2001-02 and 2002-03. The tribunal examined the legality of the Assessing Officer's rejection of the declared gross profit rate and the disallowance of expenses based on unverifiable claims. It emphasized the need for proper confrontation of discrepancies as mandated by the Income Tax Ordinance, 1979, thereby reinforcing the principles of transparency and accountability in tax assessments. The decision underscores the importance of verifiable sales and purchases in establishing a valid gross profit rate, while also highlighting procedural errors by the lower authorities in handling expense disallowances. This ruling serves as a significant precedent for future tax assessment cases and reaffirms the rights of taxpayers to fair treatment under the law.... |
| 1975 SLD 96, (1975) 32 TAX 282, 1976 PTD 128, 1976 PLD 243 | Tax Reference No. 125 of 1971 and P.T.R. No. 209 o , decided on 05.12.1974 | This case revolves around the interpretation of the Sales Tax Act, 1951, particularly concerning the classification of goods and the application of sales tax to products derived from cotton processing. The Lahore High Court examined the processes involved in ginning and delinting cotton, determining that both delinted cotton and cotton waste are manufactured goods subject to sales tax. The court's decision is significant for understanding the taxable status of products in the textile industry, emphasizing the importance of the definitions provided in the Sales Tax Act. The ruling clarifies the criteria for what constitutes a manufactured good and how these definitions affect tax liabilities, making it a crucial reference for future cases involving similar issues. Keywords include 'Sales Tax Act', 'manufactured goods', 'cotton processing', 'tax liabilities', and 'Lahore High Court'.... |
| 1999 SLD 740, 1999 PLC 9 | Civil Appeal No. 1214 of 1996 , decided on 16.06.1998 | In the landmark case Civil Appeal No. 1214 of 1996, adjudicated by the Supreme Court of Pakistan on June 16, 1998, the petitioner Zafar Mahmood challenged his dismissal from the Pakistan Water and Power Development Authority (WAPDA) on grounds of alleged unjustified absence due to sickness. The appellant, a Line Superintendent, was dismissed without a hearing, leading him to pursue multiple appeals through the Federal Service Tribunal and eventually lodging a Civil Petition. The Supreme Court analyzed the procedural lapses in handling departmental appeals and emphasized the discretionary power under Articles 212 and 187 of the Constitution of Pakistan, highlighting the necessity for departmental authorities to render timely decisions. The court referenced several precedents, including Province of Punjab v. Dr. Shahida Shah and Government of Pakistan v. Bashir Ahmad Khan, underscoring the importance of adhering to statutory remedies and ensuring efficient appellate processes. Despite re... |
| 2013 SLD 2923 = 2013 YLR 2769 | Civil Revision No. 3289 of 2011 , decided on 05.12.2012 | In the case of Civil Revision No. 3289 of 2011, the Lahore High Court addressed the legality of a jurisdictional agreement under Clause-28 of a contract between Pakistan State Oil Company Ltd. and Malik Fazal Din's representatives. The petitioners contested the jurisdiction of the Lahore Civil Court, arguing that the agreement expressly conferred jurisdiction to Karachi courts. The court emphasized that agreements to designate specific jurisdictions are permissible under the Contract Act, 1872, provided they do not restrict parties from accessing judicial recourse entirely. The ruling reinforced the significance of jurisdictional clarity in contractual agreements, thereby enhancing the enforceability of such clauses. This case serves as a precedent in understanding the interplay between contractual agreements and jurisdictional authority, particularly in commercial disputes, and highlights the principles of law governing contractual restraints and jurisdictional stipulations.... |
| 1992 SLD 1946, 1992 KLR 72 | Appeal No. 66 of 1990 , decided on 30.01.1992 | In the case of Muhammad Murtaza Khan versus the Government of Sindh and ten other respondents, the Sindh High Court addressed a significant dispute concerning the promotion process within the educational sector following the nationalization of privately managed schools in 1972 under MLR 118. Muhammad Murtaza Khan, a high school teacher with notable seniority, filed an appeal (Appeal No. 66 of 1990) challenging the promotion of certain private respondents to the position of Head Master. The appellant contended that his seniority and qualifications were disregarded in favor of less senior counterparts who were inducted into Government Service post-nationalization. The core of the dispute revolved around the maintenance and enforcement of seniority lists. The appellant referenced the tentative consolidated seniority list dated June 22, 1980, where he was positioned significantly higher than the private respondents. However, the respondents argued that separate seniority lists for nationa... |
| 2013 SLD 436 = 2013 PDS 1809 | S.T.A. No. 2305/LB/2009 , decided on 16.12.2011 | In the case of M/s. Diamond Fabrics Limited vs. Collector of Customs, the Appellate Tribunal Inland Revenue dealt with a refund claim for input tax filed by the registered person under the Sales Tax Act, 1990. The registered person sought a refund amounting to Rs. 3,310,614/- for the tax period of July 2005, along with a carry forward amount of Rs. 8,195,817/- from previous months. The Tribunal highlighted that the registered person had claimed an input tax of Rs. 8,022,008/- related to local zero-rated supplies. However, it was determined that the input tax of Rs. 8,669,949/- was not admissible under Section 8(1)(b) of the Sales Tax Act, 1990, as per the provisions of S.R.O. 992(I)/2005. The Tribunal emphasized that the refund claim was rejected based on the violation of tax provisions and upheld the Collector's decision. The case reflects the importance of adhering to tax regulations and the stringent measures enforced by the authorities regarding input tax claims. The ruling serves ... |
| 1975 SLD 691 = (1975) 100 ITR 413 | ITR No. 30 OF 1973 , decided on 02.01.1975 | In the case adjudicated by the Karnataka High Court, the key issue revolved around the applicability of section 52 of the Income-tax Act, 1961, concerning capital gains tax on property transfers. The case involved a Hindu undivided family where the karta, M. Ranga Pai, reconveyed a property for the same amount it was purchased for, despite its market value having appreciated significantly. The court ruled that the provisions of section 52(2) were not applicable as the transaction was deemed bona fide and did not involve any understatement of consideration. This decision reflects the court's stance on protecting genuine transactions from undue taxation, reinforcing the principle that income tax should only be levied when actual income or gains are realized. The case highlights critical aspects of capital gains tax legislation and its interpretation, particularly in the context of asset transfers among family members. Key trending keywords include 'capital gains', 'Income-tax Act', 'bona... |
| 2002 SLD 1355 = 2002 SCMR 1205 | 103-L of 2001 , decided on 06.02.2002 | In the landmark case of GHULAM ALI and another vs THE STATE, adjudicated by the Supreme Court of Pakistan on February 6, 2002, the petitioners sought leave to appeal against their death sentences imposed under the Penal Code sections 302 and 34, as well as under Article 185(3) of the Constitution of Pakistan. The case revolved around the brutal killing of Mukhtar Ali by the petitioners and their accomplices, an act that led to severe legal repercussions. The court meticulously reviewed the evidence, which included a promptly recorded F.I.R., credible ocular testimonies, and medical reports confirming the injuries sustained by the victim. The involvement of key entities such as the complainant Talib Hussain strengthened the prosecution's stance. Despite the defense's attempts to undermine the established facts by questioning the timing of the incident and the medical evidence presented by Dr. Mian Tahir Javed, the Supreme Court upheld the integrity of the prosecution's case. The convict... |
| 1999 SLD 361, 1999 SCMR 1540 | Civil Petition No.591 of 1998 , decided on 15.10.1998 | This case revolves around the promotion of a civil servant who was recommended by the Departmental Promotion Committee for a promotion to B-18. Despite being found fit for promotion and the recommendation being approved by the competent authority, the civil servant's name was omitted from the final list of promotees without any show-cause notice being issued. The Supreme Court of Pakistan held that the omission was unlawful and that the civil servant had a right to be notified for promotion once the competent authority had approved the recommendation. The judgment highlighted the principles of fairness and due process in administrative actions, stating that a civil servant should not be deprived of their rightful promotion without adequate justification. The decision reinforces the importance of transparency and accountability in civil service promotions, ensuring that civil servants are treated justly and in accordance with established procedures.... |
| 1985 SLD 1436, (1985) 156 ITR 525 | 31328 | In the landmark case Commissioner of Wealth Tax v. Yuvraj Amrinder Singh, the Supreme Court of India deliberated on the interpretation of the Wealth-tax Act, 1957, specifically focusing on whether commutable annuity policies of insurance qualify for wealth tax exemption under section 5(1)(vi). The assessees had invested in annuity policies with commutation provisions, seeking exemption on the grounds that these policies fell within the definition of 'any policy of insurance.' The Central Wealth Tax Office (WTO) disputed this claim, arguing that annuity policies were not traditional insurance policies and therefore did not qualify for the exemption. However, appellate authorities, including the Appellate Authority Commissioner (AAC) and the Tax Tribunal, upheld the assessees' claims, leading to appeals by the revenue before the Supreme Court. The Supreme Court, presided over by Justices V.D. Tulzapurkar and Sabyasachi Mukharji, meticulously analyzed the definitions and legislative inte... |
| 2003 SLD 449, 2003 PTD 791 | C-914/K of 2002 , decided on 26.11.2002 | In the case involving Messrs Kohinoor Industries Limited against the Secretary of the Revenue Division, the Federal Tax Ombudsman addressed serious allegations of maladministration related to customs procedures and duty drawback claims. The complainants alleged that they were unjustly compelled to submit bank guarantees and that their legitimate claims for duty drawbacks were unlawfully withheld. The Ombudsman found that the Customs Department's actions lacked sufficient evidence to substantiate claims of fraud and recommended a thorough re-examination of the case. This ruling underscores the importance of transparent and fair administrative practices in customs operations, particularly concerning exporters' rights and obligations. The case is pivotal for understanding the balance between regulatory enforcement and the protection of exporters' interests, especially in contexts where allegations of fraud could lead to significant financial implications for businesses. Keywords such as '... |
| 2001 SLD 2217, 2001 PLC 468 | KAR 108 of 2000 , decided on 14.03.2001 | In the landmark case KAR 108 of 2000, adjudicated by the Labour Appellate Tribunal in Sindh, the legal status of teachers within labor laws was scrutinized. CITY SCHOOL, represented by Advocate Shahid Anwar Bajwa, appealed against the removal of Mrs. Talat Yazdani, contending that her role as a teacher did not classify her as a workman under the Industrial Relations Ordinance of 1969 and the West Pakistan Industrial and Commercial Employment Standing Orders Ordinance of 1968. The core legal debate revolved around whether teaching is considered manual or clerical work, which would entitle Mrs. Yazdani to protections and benefits reserved for workmen. The tribunal, led by Chairman Munawar Ali Khan, reviewed historical case laws, including 1990 PLC 675 and PLD 1988 SC 180, to determine the nature of teaching roles. It was emphasized that while teachers may perform tasks such as writing on blackboards or grading papers, these activities are ancillary to their primary intellectual duties of... |
| 1988 SLD 2636, 1988 SCMR 1458 | Civil Appeals Nos.45 to 159 of 1986, Civil Appeal , decided on 09.06.1987 | The Supreme Court of Pakistan adjudicated on multiple civil appeals concerning the termination of services of former personnel of the Federal Security Force. The controversy arose following the disbandment of the Force and subsequent summary discharges of its members. The Court examined the legal ramifications of the Service Tribunals Act, Civil Servants Act, and relevant constitutional provisions. It emphasized the importance of adhering to legal procedures regarding termination and reinstatement of government employees. The decision underscored the necessity for lawful authority in discharging employees and recognized the employees' rights under the Civil Servants Act. The ruling set a precedent for similar cases involving civil servants and their rights upon termination, highlighting the need for compliance with established legal frameworks in public service.... |
| 2006 SLD 2566, 2006 SCMR 884 | Civil Petition No.2032-L of 1999 , decided on 20.01.2003 | In the case concerning Mst. Bano Mai and the inheritance rights under Muslim Personal Law, the Supreme Court of Pakistan addressed the retrospective application of the West Pakistan Muslim Personal Law (Shariat) Application Act (1962). The court ruled that Mst. Bano Mai, having married before the partition of the Sub-Continent, was still entitled to inherit property from her father, Meeran. The decision highlighted the importance of understanding the legal implications of customary law in relation to Islamic inheritance laws. The court's ruling affirmed the rights of women in property inheritance, showcasing the evolving interpretation of Muslim personal law in Pakistan. Key legal terms include 'inheritance', 'Muslim Personal Law', 'property rights', and 'retrospective application', which remain significant in ongoing discussions about gender equity in inheritance rights. This case sets a precedent for future rulings on similar matters, reinforcing the protections afforded to heirs und... |
| 2004 SLD 2476, 2004 PCRLJ 1273 | Criminal Appeal No. 2195 of 2003 , decided on 10.02.2004 | In the case of Joshua Chigbogu vs. The State, the Lahore High Court addressed critical issues surrounding narcotics law enforcement under the Control of Narcotic Substances Act, 1997. The appellant, a foreign national, was convicted for possession of 3.5 kilograms of heroin. The court examined the evidence presented, which included testimonies from law enforcement officials and the circumstances leading to the arrest. The court emphasized the importance of maintaining strict penalties for drug offenses to deter narcotics trafficking, regardless of the nationality of the offender. The appeal for reduction of sentence was denied, reinforcing the principle that all individuals, irrespective of their citizenship, are subject to the same legal standards regarding narcotics offenses. This case underscores the commitment of the judiciary to uphold the law and deter drug-related crimes, thereby contributing to broader public safety and health initiatives. The decision also highlights the neces... |
| 2001 SLD 1915, 2001 PLC 644 | Writ Petitions Nos. 17807 and 19733 of 2000 , decided on 23.01.2001 | This case involves the Lahore High Court's review of the cancellation of appointments of employees from the Corporate Law Authority by the Securities and Exchange Commission of Pakistan. The court found that the decision-making process lacked justification, violating the principles of fairness and reasonableness as mandated by the Securities and Exchange Commission of Pakistan Act, 1997, and the General Clauses Act, 1897. The court ruled in favor of the petitioners, allowing their writ petitions and ordering the Commission to reconsider their employment status in accordance with legal provisions. This case underscores the importance of transparency and accountability in administrative decision-making, particularly in matters involving employment rights and due process.... |
| 2015 SLD 306, 2015 PLC 330 | Writ Petition No. 2144 of 2012 , decided on 10.09.2014 | The case revolves around a writ petition filed by the inhabitants of Village Ninga Pani Nariyola against the District Education Officer for the shifting of a Girls Primary School established by the government in 1976. The petitioners contended that despite multiple reports and applications regarding the non-joining of duties by the assigned teacher, no action was taken by the education authorities. The court found that the shifting of the school violated the Azad Jammu and Kashmir Interim Constitution Act, 1974, particularly Section 44, which governs educational institutions. The High Court ruled in favor of the petitioners, reinforcing the right of the local community to have their school operational at its designated location. This case highlights issues of educational administration, accountability, and community rights in the context of public schooling in Azad Kashmir.... |
| 2015 SLD 2134, 2015 YLR 1609 | Criminal Revision Application No. 145 of 2014 , decided on 29.04.2015 | In the landmark case of **Javaid Iqbal alias Khalid Mahmood vs. The State and 7 others**, the **Sindh High Court** adjudicated on a **criminal revision application** concerning an **illegal dispossession** under the **Illegal Dispossession Act, 2005**. The petitioner, a lawful tenant of a shop in **Nazimabad, Karachi**, was forcibly removed by the respondents using unauthorized force, citing non-payment of utility bills as a pretext. The initial trial court had dismissed the complaint without a thorough examination, failing to consider the broadened scope of the Act which includes all individuals involved in dispossessing property unlawfully. The High Court meticulously analyzed the legal provisions, highlighting violations of **Articles 4 and 10A of the Constitution of Pakistan**, which guarantee protection of property rights and the right to a fair trial. By referencing the precedent set in **Mumtaz Hussain v. Dr. Nasir Khan and others 2010 SCMR 1254**, the court reinforced the inclu... |
| 2020 SLD 1437, 2020 PTD 1345 | I. T.As. Nos. 1533/KB, 1534/KB and 1535/KB of 2018 , decided on 20.01.2020 | In the case involving MESSRS MAGNUM MANAGEMENT SOLUTIONS (PVT.) LTD. against THE COMMISSIONER INLAND REVENUE, the Appellate Tribunal Inland Revenue reviewed appeals concerning tax assessments under the Income Tax Ordinance, 2001. The appellant challenged the remand orders issued by the Commissioner (Appeals-III), arguing that they had complied with tax deduction requirements and that the discrepancies identified were unfounded. The Tribunal noted that proper documentation was crucial in tax matters and criticized the lack of specific details regarding discrepancies from the respondents. The decision emphasized the need for fairness in tax assessments and highlighted the procedural flaws in the imposition of penalties. As a result, the Tribunal remanded the case for further examination and deleted the penalties imposed, ensuring that the appellant received a fair opportunity to present their case. This ruling serves as a significant reference for future tax assessments and the importanc... |
| 2001 SLD 2636, 2001 CLC 1956 | Civil Revision Application No.33 of 2000 , decided on 26.03.2001 | In the case of Sadar Uddin vs. Messrs Pakistan Burmah Shell, the Sindh High Court addressed issues of natural justice, constitutional rights, and the balance of convenience regarding the operation of a petrol station. The applicant, who had been running his business for seven years, faced the cancellation of his license without notice or a hearing. The court found that such actions violated the principles of natural justice and emphasized the importance of allowing the applicant to continue his business until a final decision was reached in the pending civil suit. The court's decision highlights the significance of protecting the rights of business owners against arbitrary actions by authorities, ensuring that due process is followed. This case serves as a crucial reference for similar disputes involving business licenses and administrative actions.... |
| 2010 SLD 233 = 2010 CLD 232 | Appeal No. 27 of 2008 , decided on 21.10.2009 | This case revolves around an appeal made by Muhammad A. Jamal and others against Rizwan Ali Sherali concerning the fraudulent transfer of shares in Cott Knit (Pvt.) Ltd. The appellants alleged that their shares were transferred without due process, violating the Articles of Association of the company. The Securities and Exchange Commission of Pakistan heard the appeal and focused on the shareholding percentage required to initiate an investigation. The Commission ruled that the appellants did not meet the 10% threshold to apply under section 263 of the Companies Ordinance, 1984. The decision highlighted the importance of adhering to corporate governance and the procedures for share transfers. The appellants were advised to seek relief under section 152, which allows individuals to rectify the register of members if their names were improperly entered or omitted. This case underscores the complexities of corporate law, share ownership disputes, and the necessity for compliance with stat... |
| 2004 SLD 2067, 2004 CLD 1023 | Suit No.381 of 2001 , decided on 07.05.2004 | In the landmark case of Cogetex S.A. v. Qadir H. Sayeed and Yousuf Ali Sayeed, the Sindh High Court addressed critical issues surrounding the enforcement of foreign arbitration awards under the Arbitration (Protocol and Convention) Act, 1937. The plaintiff, Cogetex S.A., a Swiss corporation, sought to enforce an arbitration award issued by the Liverpool Cotton Association regarding a dispute over cotton sales. The Court ruled that the foreign award was valid and enforceable, rejecting the defendants' arguments concerning jurisdiction and the applicability of the Limitation Act. The decision reinforced the principle that foreign arbitration awards should be respected and enforced, even in the face of procedural objections. The ruling is significant for international commercial arbitration, emphasizing the importance of upholding arbitration agreements and awards in a globalized trade environment. This case highlights the need for clear legal frameworks to facilitate the enforcement of f... |
| 1982 SLD 1418, 1982 PLC 105 | KAR-336 of 1981 , decided on 30.07.1981 | This case revolves around the dismissal of an appeal regarding the service of a grievance notice under the Industrial Relations Ordinance. The appellant, employed as a Junior Traffic Agent, challenged his termination by Japan Airlines Ltd. The core issue was whether the grievance notice was served properly. The Labour Court dismissed the grievance petition due to lack of proof of service, which was upheld by the Appellate Tribunal. Key legal principles regarding notice service and evidentiary standards were applied. The decision emphasizes the importance of proper documentation and verification in employment disputes, particularly in the context of industrial relations. This case serves as a precedent for future cases involving grievance procedures and the burden of proof required from employees. It highlights the legal expectations for employers and employees in grievance handling within the framework of the Industrial Relations Ordinance.... |
| 1975 SLD 432, (1975) 32 TAX 42, (1970) 75 ITR 23 | TAX CASE NO. 41 OF 1966 (REFERENCE NO. 20 OF 1966) , decided on 02.05.1969 | The case involves the interpretation of provisions under the Income Tax Act, 1922, specifically concerning declarations made by taxpayers. The Madras High Court examined whether declarations filed by the assessee, K.L. Varadarajan, could have retrospective effect on tax assessments for earlier years. The court highlighted the importance of adhering to statutory timelines for declarations and clarified that the reopening of assessments does not equate to a continuation of original assessments. This ruling is significant for tax practitioners and non-resident taxpayers, as it delineates the conditions under which declarations can influence tax liabilities. The decision reinforces the principle that tax assessments must be based on the law in effect at the time of assessment, underscoring the critical nature of timely compliance with tax filing requirements.... |
| 2012 SLD 2272, 2012 PLD 349 | Suit No. 1263 of 2011 , decided on 25.04.2012 | The case revolves around the contractual obligations between the Karachi Water and Sewerage Board (KWSB) and the Karachi Electric Supply Corporation (KESC), focusing on the enforcement of third-party rights under the Implementation Agreement. The Sindh High Court's decision marks a pivotal moment in Pakistani contract law, as it challenges the traditional no-benefit rule, which previously limited third-party claims. The ruling suggests a shift towards recognizing the rights of third parties when they are intended beneficiaries of contractual agreements. This case has significant implications for future contractual disputes and the interpretation of beneficiaries' rights in Pakistan's legal landscape. By allowing KWSB to seek enforcement of its rights, the court underscores the necessity of adapting legal principles to reflect contemporary commercial realities and the needs of society. This decision could lead to broader acceptance of third-party claims in contractual agreements, aligni... |
| 1981 SLD 1439 = (1981) 127 ITR 800 | MISC. IT REFERENCE No. 666 OF 1974 , decided on 19.04.1978 | In the case of Commissioner of Income Tax v. Bhawani Prasad Girdhari Lal, the Allahabad High Court addressed the deductibility of business losses under the Income-tax Act, 1961. The assessee, a partnership firm, had advanced a substantial loan to Messrs. Bengal and Assam Investors Ltd. and later entered into a settlement where part of the outstanding amount was settled through the transfer of shares. The market value of these shares fell significantly, leading the assessee to claim a business loss. The Tribunal ruled in favor of the assessee, stating that the loss was incurred to preserve vital business relationships, a principle upheld by the High Court. The decision highlights the importance of commercial expediency in determining the nature of business transactions and reinforces the legal framework for recognizing losses in business contexts. This ruling is significant for businesses navigating similar financial transactions and seeking clarity on tax deductions for losses incurred... |
| 2008 SLD 1690, 2008 SCMR 762 | Civil Petition No.235-L of 2001 , decided on 20.06.2005 | In this significant case, the Supreme Court of Pakistan addressed the issue of specific performance of an agreement under the Specific Relief Act. The petitioner, MUBASHAR AHMED, sought to amend his written statement to deny the execution of the agreement, which had not been contested for 18 years. The Lahore High Court had dismissed his request, leading to an appeal to the Supreme Court. The Supreme Court upheld the High Court's decision, emphasizing that allowing such a belated amendment would fundamentally alter the defense. This case highlights the importance of timely objections in legal proceedings and the consequences of delays in raising defenses. The ruling reinforces the principles of justice and the need for parties to adhere to procedural rules. The decision is significant for legal practitioners, particularly in matters concerning the Specific Relief Act, as it delineates the boundaries of permissible amendments in pleadings. Keywords: Specific Performance, Legal Amendment... |
| 2008 SLD 2678, 2008 PLD 100 | Constitutional Petition No. S-539 and C.M.A.No. 35 , decided on 15.01.2008 | This case revolves around the fixation of fair rent under the Sindh Rented Premises Ordinance, where Muhammad Afaq, the tenant, contested the decision of the Rent Controller and the Additional District Judge. The landlord argued that the existing rent of Rs.300 per month was significantly lower than the market rate of Rs.50 per square foot for similar premises in a commercial area. The Rent Controller initially increased the rent by 10%, but upon appeal, the Additional District Judge set the fair rent at Rs.40 per square foot. The High Court dismissed the petition, affirming the lower courts' concurrent findings and emphasizing that only one condition under Section 8 of the Ordinance needs to be met for rent fixation. The case highlights the principles of rent control, tenant rights, and the judicial process in resolving disputes related to property rent. Key terms include 'fair rent', 'rent control', 'Sindh Rented Premises Ordinance', and 'constitutional petition'.... |
| 2012 SLD 989, 2012 CLD 977 | Show Cause Notice No.S.M(B.O.)C.O.156(650)95 , decided on 30.01.2012 | The case revolves around the compliance of FIRST DAWOOD INVESTMENT BANK LIMITED with the filing requirements set forth by the Securities and Exchange Commission of Pakistan under the Companies Ordinance, 1984. The bank failed to submit its annual return on time, leading to a Show Cause Notice. Upon review, it was determined that the bank had made a clerical error in addressing the return to the wrong division, which caused the delay. The Commission took a lenient stance due to the bank's historical compliance and the nature of the error. This case highlights the importance of accurate submissions and the leniency that may be afforded in cases of genuine mistakes. Keywords such as 'Companies Ordinance', 'Securities and Exchange Commission', 'annual return compliance', and 'corporate governance' are pertinent in understanding the implications of this case.... |
| 1992 SLD 1131, 1992 CLC 2524 | Suit No. 218 of 1974 , decided on 21.05.1992 | In the landmark case of 'CHILYA CORRUGATED BOARD MILLS LIMITED vs M. ISMAIL', the Sindh High Court addressed significant issues regarding contract law, particularly concerning breach of contract and evidential requirements under the Qanun-e-Shahadat. The plaintiffs, engaged in the manufacturing of corrugated boards, sought damages from the defendants for failing to deliver wheat straw as per their contractual agreement. The court underscored the necessity for plaintiffs to independently establish their claims without solely relying on the weaknesses of the defense. It was concluded that the plaintiffs' actions contributed to the breach, leading to a ruling that partially favored them. The case serves as a critical reference for understanding contractual obligations, evidentiary standards, and the interplay between plaintiffs' claims and defendants' defenses in civil litigation.... |
| 1985 SLD 1626, 1985 PLC 170 | 345/1870 of 1982 , decided on 18.10.1983 | In the case of Muhammad Hassan vs. The Commissioner Multan Division, the Service Tribunal of Punjab addressed a dismissal based on alleged misconduct involving the manipulation of Canal Khatunis. This case emphasizes the importance of fair inquiry processes, including the right to cross-examine witnesses. The Tribunal found that the original inquiry did not substantiate the charges against Hassan and deemed the penalty of dismissal as excessively harsh. Instead, the Tribunal modified the punishment to censure and a two-year increment stoppage. This ruling highlights the critical balance between maintaining discipline in civil service and ensuring that due process is followed in disciplinary proceedings. Key terms include 'Punjab Civil Servants Rules', 'misconduct', 'due process', and 'disciplinary action'.... |
| 1952 SLD 179, 1952 PLD 483 | Letters Patent Appeal No. 56 of 1950 , decided on 27.06.1952 | In the case of PIRA and others vs HAKIM and others, the Lahore High Court addressed the issue of adverse possession between co-sharers. The court found that the defendants, claiming adverse possession, failed to establish their position against the plaintiffs, who were shown as co-sharers in the revenue records. The crucial point discussed was that a mere assertion of denial of title during partition proceedings does not initiate a claim of adverse possession. The court emphasized that for adverse possession to be established, there must be clear and overt acts demonstrating exclusion of co-owners, which were absent in this case. The judgment relied on precedents that clarified the requirements for claiming adverse possession against co-sharers, concluding that possession did not become adverse merely due to a denial of title. The appeals were dismissed, reaffirming the rights of the plaintiffs to co-ownership of the disputed land.... |
| 2013 SLD 948, 2013 PTD 444 | M.A. (Stay) No. 886/LB and S.T.A. No. 951/LB of 20 , decided on 03.10.2012 | This case revolves around the suspension of sales tax registration of M/S. H.G.R., Traders, Faisalabad, by the Commissioner Inland Revenue. The suspension was based on allegations of adjusting input tax against transactions involving blacklisted units. The taxpayer contended that the order was issued without a prior show-cause notice, violating their right to a fair hearing. The Appellate Tribunal emphasized the importance of procedural fairness and set aside the order, allowing the department to pursue appropriate legal actions as per high court guidelines. This decision underscores the legal principles of due process and the necessity for clarity in tax-related allegations, making it a significant case in the realm of sales tax law.... |
| 1963 SLD 475, 1963 PLD 151 | Petition for Special Leave to Appeal No. 31 of 196 , decided on 14.02.1963 | This case revolves around a petition for special leave to appeal concerning a criminal conviction. The petitioner, ABDUL QAYYUM, sought to enhance his sentence from transportation for life to capital punishment. The Supreme Court of Pakistan emphasized the critical nature of adhering to procedural timelines, especially in criminal cases where the stakes involve potential loss of life. The Court firmly stated that the reasons presented for the delay, including misinformation about the limitation period and personal hardships, were insufficient to warrant condonation. As a result, the petition was dismissed, underscoring the significance of technical compliance in legal proceedings. This case serves as a reminder of the stringent requirements in criminal appeals and the judiciary's role in upholding procedural integrity. Key terms include 'criminal law', 'appeal process', 'Supreme Court of Pakistan', 'legal representation', and 'case dismissal'.... |
| 2009 SLD 1453, 2009 PTCL 162, (2009) 99 TAX 128, 2009 PTD 131 | I.T.Rs. Nos. 1 to 49 of 2003 , decided on 06.11.2008 | This case revolves around the taxation of capital gains earned by employees of Merck Sharp and Dohme Pakistan Limited from the sale of shares acquired through stock options. The Sindh High Court reviewed the actions of the Income Tax Appellate Tribunal, which had reopened the assessments of the employees based on new information regarding their stock options. The court analyzed the implications of the Income Tax Ordinance, 1979, particularly Sections 65, 11, and 15, alongside the Protection of Economic Reforms Act, 1992. Key arguments included whether the gains were taxable and if the foreign currency accounts held by the employees were exempt from taxation. The court found that the employees had indeed earned taxable income from the sale of shares and that the provisions of the Economic Reforms Act did not provide immunity against taxation for such gains. The decision underscores the importance of accurate reporting of income and the obligations of taxpayers under Pakistani tax law.... |
| 1991 SLD 678, 1991 SCMR 393 | Civil Petitions Nos. 231 /R to 241 /R of 1989, 105 , decided on 12.05.1990 | The Lahore High Court case involving the Federation of Pakistan and Punjab Steel Limited revolves around the interpretation of the Customs Act, 1969, particularly Section 31 and the newly inserted Section 31-A. The court's main focus was on the procedural correctness of the High Court in accepting writ petitions without the petitioners having availed themselves of statutory remedies. The case also scrutinized the legal weight of three notifications issued by the competent authority in 1987 and the implications of previous Supreme Court judgments on the matter. This case highlights the critical balance between administrative authority and judicial review in customs matters, emphasizing the necessity for due process in legal proceedings. The decision to grant leave to appeal underscores the importance of adhering to established legal protocols and the potential impact of legislative changes on ongoing legal interpretations.... |
| 2016 SLD 2463, 2016 PLJ 191 | Civil Appeal No. 1600 of 2006 , decided on 04.01.2016 | The Supreme Court of Pakistan addressed a pivotal case regarding the imposition of regulatory duties under the Customs Act, 1969. The appellant, Indus Trading and Contracting Company, challenged the legality of a 5% ad valorem regulatory duty imposed on medicines imported under a duty-free concession from the Finance Act of 1995. The court held that while the appellant's imports were exempt from statutory customs duty, the Federal Government retained the authority to levy regulatory duties, provided no promise was made in the exemption notification regarding future levies. This ruling clarified the legal framework surrounding customs duties, emphasizing the necessity for importers to seek recourse through appropriate legal channels rather than invoking high court jurisdiction prematurely. The decision illustrates the complexities of customs law and the critical distinctions between various types of duties, reinforcing the importance of understanding statutory regulations in internation... |
| 2001 SLD 2374, 2001 CLC 499 | R.O.R. Nos.941, 942 and 943 of 1996 , decided on 16.10.2000 | This case revolves around the review powers of the District Collector under the West Pakistan Land Revenue Act, 1967, specifically Section 163. The case examines the legitimacy of land allotments made under the Border Area Scheme, highlighting the procedural safeguards necessary for reviewing such allotments. The court's decision confirms that Revenue Officers at various levels can review orders from their predecessors under certain conditions, ensuring justice and accuracy in land records. It emphasizes the importance of maintaining a transparent and just process for aggrieved parties seeking redressal of grievances related to land records. The ruling reinforces the authority of the District Collector to correct inaccuracies in the Revenue Record, particularly when fraud is suspected. This case serves as a significant reference for future matters concerning land revenue disputes and the responsibilities of revenue officers in Pakistan.... |
| 2022 SLD 1972, 2022 PLJ 684 | Crl. A. No. 736 of 2017 , decided on 06.10.2021 | In the case of Mazhar Iqbal Satti vs. State, the Lahore High Court addressed the appeal of Mazhar Iqbal Satti, who was convicted under Section 9(c) of the Control of Narcotic Substances Act, 1997. The case revolved around the recovery of heroin, weighing 1015 grams, from the appellant during a police operation. The court examined the evidence, including witness testimonies and forensic analysis, which indicated discrepancies in the weight of the narcotics. The analysis revealed that the actual weight of the heroin was significantly less than initially reported. Consequently, the court modified the conviction to Section 9(b), which pertains to lesser quantities of narcotics, and adjusted the sentence accordingly. The decision highlighted the importance of accurate evidence in narcotics cases and emphasized the court's role in ensuring justice. This case underscores the complexities involved in drug-related convictions and the need for rigorous legal scrutiny.... |
| 2023 SLD 6966, 2023 PLJ 384 | W.P. No. 6404 of 2020 , decided on 24.01.2023 | In the case of AASHIQ HUSSAIN v. FIDA HUSSAIN and others, the Lahore High Court addressed the issue of the comparison of thumb-impressions and signatures in a dispute over the authenticity of certain legal documents. The petitioner challenged previous court orders that dismissed their application for this comparison. The court underscored the importance of allowing such requests to ensure justice is served, particularly when a party denies the execution of a document. The decision highlighted that courts should adopt a liberal approach towards such requests, as it is essential for establishing the validity of claims made by parties in litigation. The ruling reaffirms the procedural rights afforded to litigants under the Constitution of Pakistan, aiming to uphold the integrity of the judicial process. This case serves as a significant precedent in the realm of document authenticity disputes, reinforcing the need for expert verification to ensure fair adjudication.... |
| 2012 SLD 2342, 2012 YLR 200 | Criminal Appeal No. 68 of 2009 , decided on 27.10.2011 | In the case of Abdul Wahid vs The State, the Balochistan High Court reviewed the appeal against the conviction under the West Pakistan Arms Ordinance, 1965. The case revolved around the alleged recovery of an unlicensed Kalashnikov rifle and ammunition, which was claimed to have been found at the appellant's residence. The court meticulously analyzed the evidence presented by the prosecution, highlighting significant contradictions and the failure to establish possession as per legal standards. It was emphasized that possession must not only be physical but also imply control and ownership over the items in question. The High Court underscored the importance of compliance with the procedural safeguards outlined in Section 103 of the Criminal Procedure Code to prevent police excesses and ensure fair recovery processes. Given the prosecution's inability to prove its case beyond reasonable doubt, the court ruled in favor of the appellant, demonstrating the critical nature of evidentiary s... |
| 2011 SLD 6419 = 2011 PCRLJ 380 | Criminal Bail Application No. 709 of 2010 , decided on 13.10.2010 | The case revolves around a criminal bail application involving allegations of kidnapping and abduction under various sections of the Penal Code and the Criminal Procedure Code. The applicants, who were accused of kidnapping the complainant's sister, were granted interim bail by the Sindh High Court. The court found the delay in filing the FIR and the circumstances surrounding the alleged abduction to be questionable. The court highlighted the maturity and free will of the alleged abductee, suggesting that the accusations against the applicants may have been influenced by ulterior motives from the complainant's side. This case raises important questions about the validity of accusations in abduction cases and the need for thorough inquiry before reaching a verdict. The decision underscores the principles of justice, emphasizing that the burden of proof lies with the accuser and that any reasonable doubt must be resolved in favor of the accused. Keywords: bail application, kidnapping, ab... |
| 2009 SLD 141, 2009 CLD 194 | Suit No.205 of 2008 , decided on 03.11.2008 | In the case of Suit No.205 of 2008 before the Sindh High Court, the plaintiff, Muhammad Ayub & Brothers, sought a temporary injunction against the Province of Sindh regarding a construction contract. The court evaluated the application based on the principles for granting an interim injunction, which require a prima facie case, balance of convenience, and potential for irreparable loss. The court found that the plaintiff's bid was deemed non-responsive due to an insufficient bank guarantee as per the bidding documents. Therefore, the court ruled that the appropriate forum for resolving such disputes was arbitration, as specified in the contract, and dismissed the suit under the provisions of the Arbitration Act. This case highlights the importance of adherence to bidding conditions and the necessity of utilizing arbitration for contract disputes, ensuring that parties follow agreed-upon dispute resolution mechanisms. Key terms include 'temporary injunction', 'prima facie case', 'arbitr... |
| 1999 SLD 666, 1999 MLD 3112 | Civil Petition No. 355 of 1998 , decided on 11.11.1998 | This case revolves around a constitutional petition filed by Zahir Enterprises against the Government of Balochistan and U.S. Traders concerning the procurement of wheat. The petitioner alleged that the government had entered into a secret contract with U.S. Traders for the supply of 100 million metric tons of wheat without issuing public tenders, thus violating constitutional provisions regarding fair trade practices. The court found that the actions of the government were not only unfair but also illegal, as they undermined the principles of transparency and equal opportunity enshrined in Articles 18 and 25 of the Constitution of Pakistan. The ruling underscored the importance of open competition in public contracts to ensure fairness and prevent corruption, setting a precedent for future procurement processes. The decision emphasizes the necessity for government entities to adhere to legal frameworks that promote accountability and transparency in public dealings. This case is signi... |
| 2019 SLD 3202, 2019 PLJ 735 | C.R. No. 731 of 2019 , decided on 18.06.2019 | This case revolves around a civil procedure matter concerning the granting of temporary injunctions under the Civil Procedure Code of 1908. The Lahore High Court dealt with a revision petition filed by petitioners who challenged an order from the Additional District Judge, Multan. The case highlights the importance of having a 'case decided' before seeking revisions, emphasizing that the court will not entertain petitions that do not meet this criterion. The ruling reiterates the procedural requirements for appealing interim orders and the necessity for petitioners to await final decisions before invoking the court's jurisdiction. It underscores the role of the judiciary in ensuring that only settled matters are brought forth for revision, maintaining judicial efficiency and clarity in civil proceedings.... |
| 2014 SLD 1389, 2014 YLR 381 | Civil Revision No.88-D of 2013 , decided on 31.07.2013 | This case involves a civil revision petition regarding the Limitation Act (IX of 1908). The petitioner, MUHAMMAD YAMEEN, sought to condone the delay in filing an appeal against a judgment that ordered him to pay outstanding rent and other costs. The Peshawar High Court, presided by LAL JAN KHATTAK, J., dismissed the revision petition, ruling that the petitioner did not provide adequate evidence of his illness to justify the delay. The court highlighted the necessity of documenting any claims of incapacity to file appeals within the statutory time limits. The ruling reinforces the importance of adhering to procedural requirements in civil litigation, particularly in regard to the timely filing of appeals and the substantiation of claims made by petitioners. This case serves as a pertinent reminder for litigants to maintain thorough records and to be prepared to substantiate claims with credible evidence. Legal practitioners should take note of the court's strict adherence to procedural ... |
| 1983 SLD 484, 1983 SCMR 1201 | Criminal Petition No. 132 R of 1982 , decided on 03.04.1983 | In the case of Gul Haider vs. The State, the Supreme Court of Pakistan examined the conviction of Gul Haider for the murder of Abdul Qayyum. The court scrutinized the evidence presented by the prosecution, including witness statements and the motive behind the crime. On the day of the incident, Gul Haider allegedly shot Abdul Qayyum over a familial dispute regarding marriage. The court expressed concerns over the lack of independent witnesses and the credibility of the testimonies provided. The decision to grant leave for appeal reflects the court's focus on thorough evidentiary review and highlights the importance of ensuring that capital punishment is applied justly. This case raises crucial questions about the standards of proof required in criminal cases and the rights of defendants facing severe penalties. Keywords such as 'Supreme Court of Pakistan', 'murder conviction', 'capital punishment', and 'criminal appeal' are essential for understanding the context and implications of th... |
| 1991 SLD 1041, 1991 SCMR 780 | Civil Petition for Leave to Appeal No. 16-R of 199 , decided on 28.02.1990 | In this case, the Supreme Court of Pakistan addressed the issue of adverse possession under the Constitution of Pakistan (1973). The petitioners, claiming ownership through adverse possession, were unable to prove their case as required by law. The court emphasized the heavy burden of proof on petitioners in adverse possession claims. The concurrent findings of the Lahore High Court and the Rawalpindi Bench were upheld, leading to the refusal of leave to appeal. Key terms such as adverse possession, legal heirs, and revenue record were central to the decision. This case highlights the complexities of property law and the importance of evidence in establishing claims of ownership.... |
| 1984 SLD 1526, 1984 PLC 920 | SG-686 of 1982 , decided on 06.07.1983 | In the case SG-686 of 1982, the Labour Appellate Tribunal, Punjab, addressed a significant matter regarding the dismissal of an employee due to alleged misconduct, specifically misappropriation of funds and materials. The case revolved around the procedural aspects of the Industrial Relations Ordinance, 1969, particularly sections 25-A and 38(3). The appellant contested the dismissal, claiming that the charge-sheet and other related documents were never served to him, which was crucial for the legal process. The Tribunal found that the Labour Court erred in accepting documents as evidence without proper substantiation, leading to the decision to reinstate the appellant with back pay. This case highlights the importance of due process and adequate proof in employment-related disputes, particularly under labor laws. It serves as a precedent for future cases involving the rights of employees and the responsibilities of employers in adhering to legal protocols. Keywords related to labor la... |
| 2014 SLD 1215, 2014 PCRLJ 186 | D-2833 of 2013 , decided on 02.11.2013 | The Sindh High Court's decision in the case of Sardar Amin Farooqui revolves around allegations of corruption and embezzlement related to the Afghan Transit Containers Scam. The petitioner, a Principal Appraiser in the Customs Department, faced multiple references from the NAB concerning missing containers. The court analyzed the legality of his arrest and the implications of previously granted bail. It was determined that the allegations were fundamentally similar across all references, necessitating a comprehensive inquiry into the roles of all accused parties. The court stressed the importance of not using bail as a punitive measure and highlighted the need for a fair assessment of evidence. The ruling reflects a commitment to uphold legal principles, ensuring that all accused receive just treatment and that their cases are thoroughly examined by the trial court. The decision is a significant example of judicial oversight in matters involving allegations of corruption, emphasizing t... |
| 2001 SLD 1325, 2001 PLD 137 | Civil Petition No.495-K of 2000 , decided on 23.10.2000 | This case revolves around the application of Islamic Law regarding pre-emption rights, specifically addressing whether such rights can be enforced in transactions involving Hindu vendors. The Supreme Court of Pakistan deliberated on the implications of the Constitution of Pakistan (1973) and prior case law, emphasizing the equal applicability of pre-emption rights to both Muslims and non-Muslims. The court's decision is pivotal for understanding the intersection of religious law and property rights in Pakistan, particularly in a multicultural society. It addresses significant legal precedents and interpretations, providing clarity on the enforcement of pre-emption rights across different religious contexts. The judgment is critical for legal scholars, practitioners, and individuals involved in property transactions, as it sets a precedent for future cases involving pre-emption and religious diversity. The ruling underscores the importance of equity and justice in property rights, affir... |
| 2021 SLD 345, 2021 YLR 202 | Judicial Criminal Appeal No. 1184-P with Criminal , decided on 23.12.2019 | This case revolves around the criminal appeal of Shah Zal against his conviction by the Political Agent Kurram Agency for triple murder under the Penal Code and the Frontier Crimes Regulation. The appeal was dismissed by the Peshawar High Court, which determined that the sentences had attained finality before the repeal of the Frontier Crimes Regulation. The court emphasized that the right to appeal must be explicitly granted by statute, reaffirming the finality of the earlier convictions. The ruling highlighted the importance of Article 264 of the Constitution, which protects prior convictions and sentences despite legislative changes. This case serves as a critical reference for understanding the interplay between constitutional law and criminal procedure in Pakistan, particularly in the context of repealed laws and their implications on existing convictions. Keywords: criminal appeal, Peshawar High Court, Frontier Crimes Regulation, Penal Code, constitutional law, legal proceedings.... |
| 1992 SLD 441, 1992 PLD 723 | Civil Appeals Nos. 1238 and 1239 of 1990 , decided on 06.11.1991 | This case revolves around the dissolution of the North-West Frontier Provincial Assembly by the Governor, Amir Gulistan Janjua, under Article 112 of the Constitution of Pakistan, which was challenged in the Peshawar High Court. The Supreme Court of Pakistan ultimately ruled in favor of the Federal Government and the Province, emphasizing the necessity of compliance with procedural mandates in constitutional law. The case highlights critical themes such as constitutional integrity, the role of public authorities, and the implications of political corruption on governance. The ruling reiterates the importance of proper legal processes and the necessity for transparency and accountability in government actions. Keywords: Constitutional Law, Peshawar High Court, Supreme Court of Pakistan, Political Corruption, Governing Procedures, Legal Compliance.... |
| 1976 SLD 285, 1976 SCMR 347 | Petition for Special Leave to Appeal No. 80-k of 1 , decided on 09.12.1975 | In the case of Syed Alamdar Hussain vs. Muhanzmad Ramzan, the Supreme Court of Pakistan addressed critical issues concerning the Limitation Act and Civil Procedure Code. The petitioner sought a special leave to appeal against lower court decisions regarding a temporary injunction related to property rights. The case centered around the delay in filing the appeal, which was found to be unjustified due to the petitioner's failure to act promptly despite being capable of doing so. The court emphasized the importance of adhering to procedural timelines and reinforced the principle that the existence of a prima facie case for the plaintiffs justified the issuance of a temporary injunction. This case highlights significant legal principles surrounding the condonation of delay and the requirements for granting injunctions in civil disputes, making it a key reference point for similar future cases.... |
| 2023 SLD 2287, 2023 YLR 1972 | Civil Revision No. 599-D of 1983 , decided on 12.12.2022 | In the case of Altaf Ahmad vs. Muhammad Anwar and others, the Lahore High Court addressed the issue of pre-emption under the Punjab Pre-emption Act, 1913. The petitioner sought possession of land based on a superior right of pre-emption, arguing that he was a co-sharer in the property. However, the court found that the property had changed from agricultural to commercial use, which disqualified it from pre-emption claims. The ruling emphasized that the right of pre-emption is primarily designed to safeguard familial privacy among Muslim communities, and it does not extend to commercial transactions. The court's decision highlighted the importance of timely evidence presentation and the consequences of inaction over a prolonged period. Ultimately, the High Court dismissed the petitioner's revision, reinforcing the need for vigilance and proper legal standing in pre-emption cases. This case serves as a critical reference point for future disputes involving agricultural and commercial pro... |
| 1976 SLD 782 = 1976 PLC 405 | Application No. 181 of 1973 , decided on 02.08.1973 | This case involves the interpretation of the Industrial Relations Ordinance, 1969, particularly focusing on section 34, which provides rights to individual workmen. The Labour Appellate Tribunal of Sindh addressed the implications of amendments made by the Industrial Relations (Amendment) Ordinance, 1972, specifically the omission of the word 'workman' from section 34. The ruling clarifies that vested rights, established before the amendment, remain intact unless explicitly stated otherwise by new legislation. The court underscored the necessity of protecting previously acquired rights and the conditions under which legislative changes affect ongoing and past actions. In essence, the decision reaffirms the principle that legislative amendments do not apply retroactively to infringe upon established rights unless explicitly indicated. The case highlights critical legal concepts such as retrospective operation of statutes and the safeguarding of individual workman's rights within the fra... |
| 1993 SLD 1565, 1993 PLC 890 | AK-424 of 1986 , decided on 09.09.1986 | The case of Sardar Muhammad Abdul Ghafoor Khan Lodhi vs. Lawrencepur Woollen and Textile Mills Ltd. revolves around the interpretation of the Industrial Relations Ordinance, particularly the definition of 'workman'. The appellant, who served as a Shift Incharge in the watch and ward department, argued that he was wrongfully dismissed and sought reinstatement. However, the Labour Appellate Tribunal upheld the decision of the lower court, which found that the appellant's role was supervisory and did not meet the legal definition of a workman. This case highlights critical aspects of labor law, particularly the rights of employees in relation to grievances and dismissals. Keywords such as 'Industrial Relations Ordinance', 'workman definition', and 'employee rights' are essential for understanding the implications of this case in labor law.... |
| 2008 SLD 2733 = 2008 PLD 518 | Criminal Revision No. 99 and M.A. No. 2623 of 2007 , decided on 24.06.2008 | This case revolves around the Illegal Dispossession Act, 2005, which aims to combat the growing menace of land grabbing and illegal possession of property. The case was initiated when Ghulam Muhammad filed a complaint against NABI BUX and others, alleging that they forcibly occupied his land measuring 12-28 acres in Sukkur. The trial court, after examining reports from the police and revenue officials, ruled in favor of the complainant, restoring his possession based on documented evidence of ownership. The applicants contested this decision, arguing that their claims were based on agreements to sell the land. However, the Sindh High Court upheld the trial court's order, highlighting the significance of registered documents in property disputes and the necessity of swift justice in cases of illegal dispossession. This case underscores the importance of legal frameworks in protecting property rights and providing quick relief to victims of unlawful occupation.... |
| 1940 SLD 11, (1940) 8 ITR 474 | OP No. 139 OF 1938 , decided on 30.01.1940 | This case revolves around the taxation of remittances made by the A.M.K. Firm, which was involved in a money-lending business in Burma. The trustees of three temples invested trust moneys with the firm, which then utilized these funds for its own business operations. The Income-tax authorities contended that the remittances from foreign branches were profits of the firm and not trust funds. The court ultimately supported the revenue's position, emphasizing the lack of separate trust fund investments and the use of the funds for business purposes. This case is significant in understanding the treatment of funds in foreign business operations and their tax implications under the Income-tax Act. Key terms include 'income tax', 'trust funds', 'business profits', and 'foreign remittances', which are essential for SEO optimization in legal discussions.... |
| 1984 SLD 567, 1984 SCMR 568 | K-171 of 1983 , decided on 01.09.1983 | In the case of Abdul Karim Jaffarani vs. United Bank Ltd., the Supreme Court of Pakistan addressed significant issues regarding the grant of leave to defend in suits involving negotiable instruments. The case arose from a suit filed by United Bank for recovery of a substantial amount under a promissory note. The petitioner contested the imposition of conditions for leave to defend, arguing that the promissory notes had been filled out improperly and contained inflated figures. The Supreme Court emphasized the importance of a fair trial and the need for courts to exercise discretion judiciously when imposing conditions on leave to defend. This ruling is critical for understanding the balance between expeditious litigation and the rights of defendants in commercial disputes, particularly in cases involving financial instruments. The decision underscores the necessity for courts to consider the factual context of each case when determining whether to grant unconditional or conditional lea... |
| 1987 SLD 1420, 1987 PLC 897 | Kar-126 of 1984 , decided on 08.12.1986 | In the case before the Labour Appellate Tribunal of Sindh, the appellant, a typist employed by Messrs NATIONAL CONSTRUCTION Ltd., challenged his termination following the completion of the Hot Strip Mills Project at Pakistan Steel, Karachi. The appellant alleged that his termination was mala fide and that he was victimized due to his trade union activities. However, the Tribunal upheld the Labour Court's decision, confirming that the termination was legitimate and based on project completion. The appellant's claims regarding unfair labor practices were dismissed due to lack of evidence and failure to raise pertinent issues in the grievance process. This ruling emphasizes the importance of procedural correctness in labor disputes and affirms the rights of employers to terminate employment based on project needs. The case highlights significant aspects of the Industrial Relations Ordinance, particularly sections concerning employee rights and retrenchment processes, making it a pivotal r... |
| 1942 SLD 38 = (1942) 10 ITR 186 | D-2741 of 1936 , decided on 28.07.1939 | In the case of Lachhman Das Brijballabh Das, the Allahabad High Court addressed issues surrounding the concealment of income under the Income-tax Act, 1961. The case involved the assessment year 1934-35, where the assessee was found guilty of not reporting significant investments and income from various properties and business activities, including money-lending and commission agency. The Income-tax Officer initially disallowed deductions for mortgage loans and other expenses, leading to a penalty under section 28 of the Indian Income-tax Act, 1922. The appellate authority and the Commissioner upheld findings of deliberate concealment, emphasizing that the income-tax authorities had correctly assessed the income and imposed penalties. The court’s decision reinforced the importance of accurate reporting of income and the consequences of willful neglect in financial disclosures, highlighting the legal responsibilities of taxpayers. The ruling serves as a precedent for similar cases invol... |
| 2011 SLD 1202 = 2011 YLR 1446 | Criminal Miscellaneous Applications Nos. 277 and 2 , decided on 10.11.2010 | This case revolves around the bail application of Yasir Bin Muhammad, who was accused of financial misconduct involving a substantial amount of money misappropriated from the Cosmopolitan Branch of Standard Chartered Bank Karachi. The trial court initially granted bail with a surety of Rs. 75 million, which was later reduced to Rs. 41.5 million. The complainant argued that the surety amount should reflect the gravity of the charges against the accused, referencing Section 5(7) of the Offences in Respect of Banks (Special Courts) Ordinance, 1984. The High Court ultimately upheld the trial court's decision, stating that the bail granted was within the legal framework and that the complainant had not pursued cancellation of bail on substantive grounds earlier. This case highlights the intricate balance between the rights of the accused and the responsibilities of financial institutions to prevent fraud, making it a significant reference in future legal discussions regarding bail and finan... |