Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1984 SLD 679 = (1984) 148 ITR 131 | T.C.P. NO. 405 OF 1982 | In the case of D. Mohanlal Parakh vs. Commissioner of Income Tax, the Madras High Court dealt with the issue of ownership of gold bars seized during a customs raid. The court emphasized that once the gold bars were found in the possession of the assessee, he had the onus to prove their ownership. The customs authorities seized the gold bars during a raid at the assessee's residence, where he claimed they were part of a commission sale. The Tribunal ruled that in the absence of a credible explanation from the assessee regarding the origin of the gold bars, it was reasonable to presume that he was the owner. The decision reinforced the principle that possession implies ownership unless proven otherwise, particularly in tax matters. This case highlights the importance of providing evidence to support claims of ownership in cases involving seized assets. Keywords: Income-tax Act, gold bars, ownership, possession, customs raid, tribunal ruling, legal principles.... |
| 2019 SLD 2076, 2019 PLJ 848 | Crl. A. No. 99 of 2017 , decided on 19.12.2018 | This case revolves around the tragic murder of Khatima Bibi, an 8-year-old girl, whose disappearance sparked a police investigation leading to the discovery of her body in a drainage ditch. The court evaluated extensive evidence, including the confessional statement of the accused, Allah Ditta, and various medical reports. The case underscores the legal intricacies involved in cases of child abuse and murder, including the application of the Juvenile Justice System Ordinance, 2000. The court's decision reflects a commitment to uphold due process while ensuring justice for the victim. The ruling also highlights the critical importance of forensic evidence in sexual assault cases, particularly the necessity of DNA testing to establish culpability. Keywords related to this case include 'child murder', 'juvenile justice', 'Pakistan Penal Code', and 'forensic evidence'.... |
| 1959 SLD 428, (1959) 1 TAX 85, 1959 PTD 123 | Income-tax Appeal Nos: 459 & 460 of 1956-57 , decided on 09.07.1959 | In the Income-tax Appeal Nos: 459 & 460 of 1956-57, the Income Tax Appellate Tribunal, Lahore addressed critical issues under the Income Tax Act, 1922. The assessee's appeal against the Income Tax Officer's assessment was dismissed due to a late filing, with the date of service incorrectly noted. The penalty appeal, however, was allowed. The tribunal highlighted that while the assessee failed to substantiate claims regarding speculation losses, the penalty imposed for alleged concealment was not warranted, as no direct evidence of income concealment was found. This case underscores the importance of accurate documentation and the need for contemporaneous records in tax assessments. It also clarifies the distinction between mere failure to provide evidence and actual concealment of income, a key factor in determining penalty applicability under tax law.... |
| 1989 SLD 82, 1989 PTD 601 | I.T.A. No.5405 LB 86-87 , decided on 29.09.1988 | The case revolves around the exemption of honorarium and medical allowance under the Income Tax Ordinance, 1979. The appellant, an employee of the Board of Intermediate and Secondary Education, Multan, claimed exemptions that were initially disallowed by the Income Tax Officer. The appeal was filed, and the A A C ruled in favor of the appellant concerning the honorarium but required further documentation for the medical allowance. The Tribunal ultimately upheld the exemption for the honorarium while allowing the appellant to provide necessary proof for the medical allowance. This case highlights the importance of understanding tax exemptions applicable to government employees and sets a precedent for similar cases. The trending keywords in this case include 'Income Tax Exemption', 'Honorarium Tax Law', 'Medical Allowance Tax', and 'Income Tax Ordinance 1979', which are crucial for legal professionals and taxpayers alike seeking clarity on tax regulations.... |
| 2001 SLD 2334 = 2001 CLC 330 | Writ Petition No.26010 of 1998 , decided on 05.05.1999 | This case revolves around the complexities of divorce proceedings under the Muslim Family Laws Ordinance, 1961, specifically focusing on the notice and withdrawal of divorce. The petitioner, Mst. Sadia Khan, challenged the withdrawal of a divorce notice by her husband, Muhammad Asim Khan, claiming that the divorce had become effective despite the withdrawal. The court emphasized the need for factual controversies to be resolved by the appropriate jurisdiction, thereby dismissing the petition. This case underscores the importance of adhering to legal procedures in divorce cases and clarifies the jurisdictional limits of the High Court in matters of family law. The decision serves as a significant reference for similar cases involving divorce and the interpretation of family laws in Pakistan.... |
| 2003 SLD 125, 2003 PTD 1361, (2003) 87 TAX 481 | I.T.As. Nos. 1360/KB of 1999-2000 and 2057/KB of 2 , decided on 11.01.2003 | This case revolves around the assessment of income tax obligations under the Income Tax Ordinance, 1979, particularly focusing on the powers of the Inspecting Additional Commissioner to revise assessments made by the Deputy Commissioner. The core issue was the declaration of property value, which was deemed unreasonably low compared to the collector's rates. This case highlights the importance of accurate property valuation in tax assessments, the procedural requirements for such assessments, and the rights of the Revenue authorities to challenge declared values. The Tribunal's decision reinforces the principle that tax assessments must be based on sound evidence and compliance with legal protocols, ensuring fairness in the taxation process. Keywords such as 'Income Tax Ordinance', 'property valuation', 'tax assessment', 'revenue rights', and 'legal compliance' are critical for optimizing search engine visibility.... |
| 2009 SLD 3273, 2009 PCRLJ 157 | Criminal Miscellaneous No.6451/B of 2008 , decided on 12.09.2008 | In the case of Muhammad Ashraf vs. The State, the Lahore High Court addressed the issue of post-arrest bail concerning allegations of theft and burglary. The court highlighted the necessity for a tentative assessment of the evidence available, especially when the reliability of eyewitness accounts is questionable. The FIR indicated that the petitioner was involved in a midnight burglary, with claims of stolen merchandise valued at Rs.1,50,000. However, the actual recovery from the petitioner was only Rs.18,000, raising doubts about the prosecution's case. The court pointed out that the alleged eyewitnesses failed to raise an alarm during the crime, which further undermined their credibility. The decision to grant bail was based on the finding that the accusations lacked sufficient evidence to warrant a conviction at this stage. This case underscores critical issues in the criminal justice system, such as the burden of proof and the rights of the accused, ensuring that individuals are n... |
| 1989 SLD 922, 1989 PLD 356 | Civil Appeal No.250-K of 1986 , decided on 01.02.1989 | In the case of Hafiz Abdul Malik vs Muhammad Ilyas, the Supreme Court of Pakistan addressed the eviction rights of a landlord under the Sind Rented Premises Ordinance of 1979. The case revolved around the landlord's claim of bona fide personal need for the rented premises, as he was over sixty years old and had been involved in prolonged litigation to evict the tenant. The Supreme Court emphasized the importance of genuine need and good faith in such eviction cases, ultimately ruling in favor of the landlord and highlighting the procedural aspects of filing for eviction under the specified ordinance. This decision underlines the protection afforded to elderly landlords in seeking their rightful residence, reinforcing the legal principles surrounding tenant eviction in Pakistan.... |
| 2010 SLD 3168, 2010 PLC 875 | This case dealt with the dismissal of an appeal due to it being barred by time, specifically under the Service Tribunals Act and the Constitution of Pakistan. The petitioner, Mirza DILSHAD BAIG, sought leave to appeal against the Service Tribunal’s order, which had dismissed his appeal on the grounds of limitation exceeding seven years. The Supreme Court emphasized the importance of timely appeals and the authority of the Service Tribunal to condone delays, ultimately ruling that the Tribunal's decision did not suffer from any legal infirmities. This case highlights the critical nature of procedural compliance in legal proceedings, particularly in service-related matters, and serves as a reminder of the limits of humanitarian grounds in seeking extensions for filing appeals.... | |
| 2002 SLD 1318, 2002 SCMR 1108 | Civil Petition for Leave to Appeal No.915 of 2000 , decided on 04.04.2002 | This case revolves around the legal principles governing pre-emption under the North-West Frontier Province Pre-emption Act, particularly focusing on the mandatory requirement of depositing 1/3rd of the sale price. The Supreme Court of Pakistan addressed the implications of the term 'shall' in the context of legal obligations, indicating that it could be interpreted as 'may' under certain circumstances, particularly when the delay in deposit was due to factors beyond the control of the pre-emptor. The Court upheld the importance of judicial discretion, allowing courts to extend deadlines when justified. The decision reiterates a commitment to ensuring that justice is served on substantive grounds rather than being hindered by procedural technicalities. This case is significant for legal practitioners in the field of property law and pre-emption rights, as it clarifies the court's stance on procedural flexibility in light of genuine circumstances.... |
| 2015 SLD 252, 2015 CLD 772 | Constitutional Petition No. D-4192 of 2014 , decided on 17.10.2014 | This case revolves around the constitutional petition filed by the Pakistan Defence Officers Housing Authority challenging the approval of an Environmental Impact Assessment (EIA) by the Sindh Environmental Protection Agency for a significant construction project in Karachi. The High Court examined the legal frameworks of the Sindh Environmental Protection Act and other relevant laws, determining that the EIA process had been properly followed, including public hearings and consideration of stakeholder objections. The court concluded that the project was compliant with environmental regulations and dismissed the petition. Key issues included public participation in the EIA process, the necessity of a Strategic Environmental Assessment, and the implications of traffic congestion due to the construction. Overall, the decision underscores the importance of adhering to environmental laws while balancing development needs.... |
| 2004 SLD 2598, 2004 PLD 310 | Criminal Bail Application No. 1339 of 2003 , decided on 24.11.2003 | In the case of Gul Khan versus The State, the Sindh High Court heard a bail application concerning an alleged robbery under section 382 of the Pakistan Penal Code. The applicant, Gul Khan, was accused of stealing cash and grocery items from a complainant, Muhammad Iqbal. The court analyzed the testimonies of multiple prosecution witnesses, who claimed to have been present during the incident but later provided affidavits stating that the applicant was innocent. The court emphasized the importance of the testimonies and the absence of recovered stolen items, leading to the conclusion that the case required further examination by the trial court. Ultimately, the court ruled in favor of granting bail, highlighting the need for a fair trial based on credible evidence. Key legal references included the Criminal Procedure Code and the Pakistan Penal Code, underscoring the judicial commitment to due process and justice.... |
| 1997 SLD 879, 1997 PLC 602 | Appeal No. 6 of 1997 , decided on 03.03.1997 | This case revolves around the retrenchment of employees at Hyesons Sugar Mills due to financial constraints. The Labour Appellate Tribunal examined the appeals from both the mill management and the affected employees. The tribunal concluded that the mill management's decision to reduce the workforce was justified given the economic challenges faced by the company. The court found no evidence of unfair practices or victimization against the employees, affirming the legality of the retrenchment process. This case highlights the balance between employer rights and employee protections under labor laws, particularly in scenarios involving financial instability. The discussion of labor laws, including the Industrial Relations Ordinance and Standing Orders, is crucial in understanding the implications of the tribunal's decision. Keywords such as 'retrenchment', 'financial difficulties', 'industrial relations', and 'employee rights' are essential for SEO optimization in legal discussions surr... |
| 1974 SLD 186, 1974 SCMR 324 | Criminal Appeal No. 2-P of 1973 , decided on 03.12.1973 | In the case of Ayub Khan and Others vs. The State, the Supreme Court of Pakistan dealt with a brutal murder involving the appellants who were convicted under Section 302 of the Penal Code. The incident occurred over a dispute regarding water diversion, leading to a confrontation where the deceased, Umar Khan, was fatally shot by the appellants. The court meticulously analyzed the evidence, particularly focusing on the testimonies of the deceased's sons, which were deemed reliable and credible. The court held that the actions of the appellants demonstrated a clear intention to kill, and despite the defense's claims of provocation and lack of premeditation, the nature of the crime warranted the death penalty. The ruling emphasized the importance of accountability in violent crimes and reinforced the legal standards surrounding murder convictions in Pakistan. The decision is significant in understanding the application of criminal law in cases of sudden violence and the interpretation of ... |
| 2024 SLD 2787 = 2024 SCMR 734 | Civil Petition No. 5972 of 2021 , decided on 24.01.2024 | This case revolves around the validity of a gift deed executed by an attorney on behalf of the principal, who in this case was the father of the respondent. The Supreme Court of Pakistan examined the circumstances under which the gift deed was executed and concluded that the attorney did not obtain the necessary consent from the principal. The ruling underscores the importance of adhering to legal protocols when transferring property through an attorney, especially in familial contexts. The decision aligns with established legal precedents that require attorneys to seek explicit permissions when acting in their principal's interest, particularly in transactions involving gifts. The court's emphasis on the mental capacity of the donor and the absence of coercion or undue influence further highlights the need for clarity and consent in such transactions. The ruling is significant for future cases involving powers of attorney and gift deeds, as it sets a precedent for ensuring that attorn... |
| 1986 SLD 1509, (1986) 159 ITR 549 | CWP Nos. 2008 TO 2013 OF 1984 , decided on 28.08.1985 | In the case of Sharbati Devi Jhalani v. Commissioner of Wealth Tax, the Delhi High Court addressed the valuation of unquoted equity shares under the Wealth-tax Act, 1957. The petitioner, Sharbati Devi Jhalani, challenged the assessment order regarding the valuation of her shares in Gedore Tools (I) P. Ltd. The court examined the applicability of rule 1D, which prescribes the break-up value method for valuing unquoted shares. The ruling emphasized that while rule 1D is generally mandatory, its application can be directory when the valuation dates for the taxpayer and the company do not match. The court ultimately quashed the Commissioner’s order and affirmed the need for a fresh assessment order that aligns with the principles established in previous Supreme Court rulings regarding share valuation methodologies. This case underscores the importance of accurate asset valuation in wealth tax assessments and the legal precedent regarding the interpretation of statutory rules.... |
| 1964 SLD 468 = (1964) 54 ITR 97 | IT REFERENCE No. 16 OF 1961 , decided on 07.11.1962 | In this landmark case, Sayaji Mills Co. Ltd. challenged the actions of the Income-tax Officer regarding the assessment of income tax for the year 1949-50. The case arose after the merger of Baroda State with Bombay State, which led to changes in the tax obligations of the company. The court analyzed the provisions of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, focusing on sections related to reassessment and rectification. The ruling clarified that the ITO could not initiate reassessment proceedings without new and relevant information that justified the belief of income escaping assessment. The decision highlighted the legal standards required for tax assessments and reinforced the rights of taxpayers against arbitrary actions by tax authorities. This case serves as a precedent for ensuring that tax assessments are conducted fairly and transparently, safeguarding the interests of businesses and promoting compliance with tax laws.... |
| 2020 SLD 647 = 2020 SCMR 451 | Criminal Petition No. 1026 of 2019 , decided on 21.10.2019 | This case revolves around a bail petition filed by the petitioner, Abdul Fayaz, who had been implicated in serious criminal charges including murder and attempted murder under various sections of the Pakistan Penal Code. The Supreme Court of Pakistan, in its decision, highlighted the lack of direct evidence linking the petitioner to the injuries suffered by the victims. The court's ruling underscores the significance of a fair trial and the presumption of innocence until proven guilty, aligning with principles of justice and due process. The decision to grant bail reflects the court's commitment to ensuring that the rights of the accused are upheld, especially when no substantial evidence exists against them. With keywords such as 'bail', 'criminal procedure', and 'Supreme Court of Pakistan', this case serves as a critical reference point for similar legal proceedings in the future.... |
| 1955 SLD 223 = (1955) 27 ITR 176 | In the significant case of Kamdar Bros. of Jharia v. Commissioner of Income Tax, the Patna High Court clarified crucial aspects of the Income-tax Act regarding appealability of orders related to tax penalties. The case revolved around the interpretation of sections 30(1) and 46(1) of the Indian Income-tax Act, 1922. The Court concluded that the appeal was valid despite the assessee not having paid the entire tax at the time of filing the appeal. The ruling emphasized the distinction between the presentation and admission of appeals, significantly impacting future cases involving tax appeals. This case serves as a pivotal reference for tax law practitioners and highlights the importance of precise legislative language in tax matters.... | |
| 1969 SLD 796, 1969 PCRLJ 1473 | Criminal Appeal No. 103 of 1966 , decided on 29.01.1968 | This case revolves around a tragic incident that resulted in the death of Jaffer and injuries to Lakhmir and Nabi Jurio, stemming from a street altercation in village Ladho Gadehi. The prosecution's case relied on the testimonies of several eyewitnesses, who described how Sobdar, Usman, Abdullah, and Din Muhammad attacked Jaffer and others with blunt weapons. The court scrutinized the evidence presented, particularly focusing on the discrepancies in eyewitness accounts and the motivations behind the actions of the accused. Ultimately, the court concluded that only Sobdar and Din Muhammad were guilty of murder, while Usman and Abdullah were acquitted due to lack of evidence. This case underscores the complexities of establishing culpability in violent crimes, especially when multiple parties are involved and the motives are unclear. Keywords: Criminal Law, Murder, Assault, Eyewitness Testimony, Pakistan Penal Code, Legal Proceedings, High Court, Acquittal, Conviction.... |
| 2004 SLD 1560, 2004 PLC 655 | Writ Petition No. 14691 of 2003 , decided on 28.01.2004 | In the case of Fazal Elahi vs. Pakistan Telecommunication Company Ltd., the Lahore High Court addressed a constitutional petition regarding the maintainability of a grievance related to civil service seniority. The petitioner, an Engineer Supervisor, sought to have his seniority fixed from the date of his appointment, which was previously denied by the authorities. The Service Tribunal had ruled in favor of the petitioner, but the respondents failed to implement the Tribunal's judgment. The High Court, exercising its jurisdiction under Article 199 of the Constitution, ordered the implementation of the Tribunal's decision, reaffirming the authority of the courts in matters of civil service grievances. This case highlights the importance of compliance with judicial orders and the protection of civil servant rights, ensuring that the principles of justice and accountability are upheld in public service matters. Keywords: civil service, constitutional petition, Lahore High Court, service t... |
| 2011 SLD 1239, 2011 YLR 1567 | Writ Petition No. 24156 of 2010 , decided on 15.03.2011 | This case from the Lahore High Court revolves around the constitutional petition filed by Javed Iqbal Raja against the decision of the Ex-officio Justice of Peace concerning the registration of a case involving the issuance of dishonored cheques. The petitioner contended that the dispute was civil in nature and that the application was improperly filed through a special attorney. However, the court clarified that such applications are valid, regardless of the filing method, and emphasized that the issuance of dishonored cheques is a criminal offense under Section 489-F of the Pakistan Penal Code. The court's ruling reinforces the principle that civil and criminal proceedings can coexist, allowing the respondent to pursue both recovery of the dishonored amounts and criminal charges. This case highlights important legal principles regarding the maintainability of applications under the Criminal Procedure Code and the handling of cases involving financial disputes and dishonored instrumen... |
| 2010 SLD 292, 2010 PLD 625 | Writ Petition No. 73737 of 2010 , decided on 10.08.2010 | This case involves a writ petition challenging the authority of Malik Nawab Sher to hold the office of Member of the National Assembly. The petitioners argued that the respondent was disqualified based on allegations of misconduct and lack of educational qualifications. However, the Lahore High Court ruled in favor of the respondent, citing the recent constitutional amendments that relaxed disqualification criteria for past misconduct. This landmark decision underscores the evolving legal landscape regarding eligibility for public office in Pakistan and the importance of constitutional interpretations in electoral matters. The ruling reaffirms the principle that public office holders must meet the qualifications set forth in the Constitution, while also considering the amendments that affect disqualifications. Keywords relevant to this case include 'writ of quo warranto', 'disqualification', 'Constitution of Pakistan', 'Lahore High Court', and 'electoral law'.... |
| 2023 SLD 546, 2023 CLD 345 | E.F.A. No. 66967 of 2021 , decided on 22.11.2022 | This case revolves around the execution of a decree for bank loan recovery under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The appellants, who were the legal heirs of a deceased debtor, contested the confirmation of a sale without notification to them. The Lahore High Court examined the procedural aspects and emphasized that the deceased debtor's failure to act within the stipulated time barred any claims by the legal representatives. The court referenced previous cases to underscore the legal principles governing such situations. This ruling serves as a critical reminder for parties involved in financial disputes to be vigilant about procedural deadlines to safeguard their rights. The decision also illustrates the intersection of banking law and civil procedure, shedding light on the complexities faced by legal heirs in financial recovery cases.... |
| 2008 SLD 521, 2008 PLD 405 | Intra-Court Appeal No. 133 of 2008 , decided on 15.05.2008 | This case revolves around an Intra-Court Appeal regarding the maintainability of a constitutional petition filed by the petitioners against the management of the Akhbar Farosh Union, a registered body under the Societies Registration Act, 1860. The petitioners argued that the society had failed to file annual returns, held no elections, and mismanaged its assets. The Lahore High Court dismissed the appeal, stating that the petitioners should have availed themselves of the remedies available under the relevant laws before approaching the court. This case highlights the importance of exhausting legal remedies before seeking judicial intervention and reinforces the procedural requirements under the Societies Registration Act and the Law Reforms Ordinance. Key legal principles regarding the maintainability of intra-court appeals and alternative remedies are discussed. This case serves as a critical reference for legal practitioners in understanding the procedural dynamics of appeals in the... |
| 1983 SLD 1201, (1983) 143 ITR 39 | IT REFERENCE No. 159 OF 1976 , decided on 07.09.1982 | In the case of Commissioner of Income Tax v. Salkia Transport Associates, the Calcutta High Court addressed critical issues regarding the ownership of assets for taxation purposes. The court ruled that the assessee-firm could claim depreciation on new buses acquired to replace older ones, emphasizing that registered ownership is not a prerequisite for claiming depreciation under the Income-tax Act. This ruling is significant for businesses engaging in asset leasing and highlights the distinction between capital and revenue receipts. The decision clarifies that lump sum payments received from sub-leasing activities can be treated as capital receipts, aligning with the treatment of initial hire payments as capital expenditures. This case reinforces the importance of contractual agreements in determining ownership and associated tax implications, providing valuable insights for advocates and tax professionals navigating similar scenarios. Keywords such as 'depreciation allowance', 'capita... |
| 2010 SLD 2395 = 2010 CLC 1627 | In the case of Messrs Alsiddique Oil and Rice Mills vs Inspector General of Prisons, Punjab, Lahore, the Lahore High Court addressed the issue of forfeiture of a call deposit related to a tender for supplying rice. The petitioner deposited Rs. 348,544 as a call deposit during the tender process, which was found to be the lowest bid. However, the authorities forfeited the amount without providing a valid reason or a notice. The Court found this action to violate natural justice principles and ordered the refund of the amount. The ruling highlights the importance of transparency and adherence to procedural fairness in public procurement processes, making it a significant case for future reference in administrative law and tender disputes.... | |
| 2014 SLD 1571, 2014 SCMR 1611 | Civil Petitions Nos.747-L of 2011 and 506-L of 201 , decided on 02.07.2014 | In the landmark case of Civil Petitions Nos.747-L of 2011 and 506-L of 2012 decided by the Supreme Court of Pakistan, the court addressed the legality of allotting state land for housing schemes aimed at lawyers. The case stemmed from petitions filed by the District Bar Associations of Khanewal and Mianwali against the Province of Punjab, arguing for ownership rights over state land designated for housing colonies. The court found that the allotment process was flawed and lacked adherence to established policies, emphasizing that state land could not be allotted without proper competitive procedures. This ruling underscores the importance of following legal frameworks in public property transactions, ensuring transparency and fairness in the allotment of state resources. The implications of this decision resonate with ongoing discussions about land rights and government authority in Pakistan, making it a significant case in legal history.... |
| 2021 SLD 2138, 2021 PLJ 126 | C.P. No. 39 of 2019 , decided on 23.09.2019 | This case revolves around the recovery of dower amount, dowry articles, and maintenance allowance under the Muslim Family Laws Ordinance. The petitioner contested the trial court's decision, which had decreed in favor of the respondent regarding the maintenance and dower. The court emphasized the evidential burden on the petitioner to prove claims regarding dowry articles, highlighting the challenges faced by wives in maintaining records of dowry. This case reinforces the principles of Islamic law regarding dower, particularly when marriage has not been consummated. Legal professionals navigating family law cases in Pakistan must understand the implications of this ruling, as it addresses issues of evidence, maintenance, and the rights of women in marriage. The decision reiterates the importance of proper documentation and the legal precedents set in previous cases, which may serve as critical references in future family law litigation.... |
| 2011 SLD 941, 2011 PTD 1222 | Complaint No.240 of 2010 , decided on 05.05.2010 | In the case of Complaint No.240 of 2010, Dr. Muhammad Shoaib Suddle, the Federal Tax Ombudsman, addressed significant issues regarding the Customs Act, 1969, particularly sections 33 and 202, and the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000. The complaint involved Messrs Gadoon Textile Mills against the Secretary of the Revenue Division, Islamabad, regarding the deduction of Rs.2.23 million from their Sales Tax refund while a refund claim of Rs.4.23 million was pending. The Ombudsman found the actions of the authorities discriminatory and contrary to the principles of good governance. He recommended immediate resolution of the pending claims and emphasized the need for fair treatment of taxpayers. This case highlights the importance of timely processing of refund claims to prevent maladministration and ensure equity in tax recovery practices.... |
| 2007 SLD 3072, 2007 PLJ 336 | Crl. Misc. No. 1155-B of 2006 , decided on 21.11.2006 | In the case of Crl. Misc. No. 1155-B of 2006 decided by the Lahore High Court, the petitioner, SAEED ULLAH, sought post-arrest bail after being charged under the Drugs Act, 1976, for possession of spurious drugs and an unlicensed firearm. The court found that the law restricts the punishment for the possession of spurious drugs and noted the lack of a trial commencement. This ruling highlights the importance of upholding the rights of individuals against undue detention while ensuring adherence to legal provisions regarding the sale and possession of drugs. The decision underscores the judicial system's role in balancing legal enforcement with the principles of justice and liberty. Keywords: post-arrest bail, spurious drugs, Lahore High Court, legal rights, judicial system.... |
| 1985 SLD 11, 1985 PTD 61, (1984) 49 TAX 173 | , decided on 24.10.1980 | In this significant case, the Allahabad High Court addressed the complexities surrounding benami transactions under the Income Tax Act, 1961. The case involved the assessment of income and wealth tax references concerning properties purchased in the names of family members, leading to questions about their true ownership. The court clarified that the onus of proving a transaction as benami lies with the tax department, and findings must be based on substantial evidence rather than assumptions. This ruling is pivotal for taxpayers and legal professionals, reinforcing the need for rigorous proof in tax-related disputes. The case references several notable precedents, including Jaydayal Poddar v. Bibi Hazra, which further solidifies the legal framework governing benami transactions. The court's decision to favor the assessee serves as a reminder of the judiciary's role in protecting taxpayer rights against unfounded claims.... |
| 2011 SLD 6420, 2011 PCRLJ 384 | Criminal (CNS) Appeal No. 175 of 2009 , decided on 09.09.2010 | In the case of Lal Muhammad vs. The State, the Quetta High Court addressed an appeal concerning the conviction of the appellant under the Control of Narcotics Substances Act, 1997. The case hinged on the possession of a significant quantity of Hashish, specifically 320 Kg, which was discovered in a truck driven by the appellant. The prosecution established that the appellant was aware of the narcotics concealed within the vehicle. The court emphasized the proper evaluation of evidence and the application of the law, ultimately dismissing the appeal. This case highlights critical issues surrounding drug possession laws, the responsibilities of law enforcement, and the legal standards required for conviction in narcotics cases. The ruling reinforces the importance of credible evidence in narcotics-related offenses, aligning with current legal standards and societal interests in combating drug trafficking.... |
| 2001 SLD 1022, 2001 PCRLJ 875 | Criminal Miscellaneous Application No.103 of 2000 , decided on 20.11.2000 | In the case of Mst. Ajaib Bibi vs. S. Sakhawat Shah and others, the Peshawar High Court addressed the crucial issue of bail cancellation under the Criminal Procedure Code. The court highlighted the significance of prima facie evidence in determining the guilt of the accused, particularly focusing on the testimony of a Suzuki driver who witnessed the accused's involvement in the concealment of a dead body. This case underscores the legal principles surrounding bail, particularly in serious offenses like murder, emphasizing the court's role in ensuring justice while balancing the rights of the accused against the severity of the allegations. The decision to recall bail was based on established legal precedents, ensuring that the judicial process remains fair and just. Keywords: bail cancellation, prima facie evidence, murder case, Peshawar High Court, Criminal Procedure Code.... |
| 2016 SLD 1719, 2016 LHC 93 | Crl. P.S.L.A. No. 59 OF 2015 , decided on 22.01.2016 | In the case of Crl. P.S.L.A. No. 59 OF 2015, the Lahore High Court dealt with an application for condonation of delay in filing an appeal against the acquittal of several respondents. The petitioner argued that delays were due to the time taken to obtain a copy of the judgment and the winter vacations of the court. However, the court found that the provisions of the Limitation Act did not apply due to the specific limitation period outlined in the Criminal Procedure Code for appeals against acquittals. The court referenced prior cases to support its decision, highlighting the importance of timely filing in maintaining the integrity of the judicial process. Ultimately, the court dismissed the application and the appeal, reinforcing the legal principle that appeals against acquittals require strict adherence to the prescribed timelines. This case underscores the critical nature of following procedural rules in criminal law and the significance of timely action by petitioners seeking just... |
| 2012 SLD 1355, 2012 CLC 1097 | Civil Appeal No.11 of 2009 , decided on 23.04.2011 | This case revolves around a civil appeal concerning arbitration proceedings and the associated limitation period for filing objections. The petitioner, Safdar Ali Khan, contested a decree passed by the Trial Court and later modified by the High Court. The core issue was whether the petitioner was entitled to file objections against the Arbitrator's award after the limitation period had expired. The Supreme Court ruled that the petitioner's objections were inadmissible as they were not filed within the stipulated thirty days following the notice of the award. The Court further clarified that no written notice was required since the award was presented in the presence of counsel for both parties. This case highlights vital aspects of the Arbitration Act, particularly the necessity of adhering to limitation periods and the interpretation of notice requirements. In the context of legal proceedings, it underscores the importance of timely action and the implications of counsel's awareness i... |
| 1995 SLD 470, 1995 SCMR 21 | Civil Petitions for Leave to Appeal Nos. 364 to 37 , decided on 08.05.1994 | In the case concerning the Faisalabad Development Authority, the Supreme Court of Pakistan deliberated on the nature of employment of certain individuals who had been working for the authority for several years. The primary legal issues revolved around the applicability of the Industrial Relations Ordinance and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The petitioners challenged the Labour Court's decision that affirmed the respondents' claim to permanent employment status. The petitioners argued that the nature of their employment was not permanent, given the project-based work of the authority. This case is significant for its implications on employment rights and the interpretation of labor laws in Pakistan. The decision of the Supreme Court to grant leave to appeal indicates the need for a thorough examination of employment classifications in the context of ongoing labor relations disputes. Keywords associated with this case include employm... |
| 1971 SLD 757, 1971 PCRLJ 1314 | Criminal Appeal No. 279 of 1970 , decided on 13.07.1971 | In this pivotal case from the Sindh High Court, the appellant, Akhtar Hussain, was convicted of the murder of Mst. Manzoori, a known prostitute, under section 302 of the Pakistan Penal Code. The incident occurred on October 8, 1968, in a brothel where the victim was residing. The case revolved around themes of jealousy and illicit relationships, as the appellant had a prior connection with the victim, which led to his violent outburst when he discovered her with another man, Rehmat. The incident was witnessed by several individuals, including Mst. Nargis, who was present at the scene. The prosecution's case was bolstered by medical evidence indicating that the victim died from multiple stab wounds inflicted by the appellant using a knife. The court found the evidence compelling, dismissing the appellant's claims of innocence and the lack of motive. The decision to uphold the death penalty reflects the court's stance on violent crimes, especially those involving premeditated murder. Key... |
| 2015 SLD 1698, 2015 PLD 143 | Civil Reference No.270 of 2007 , decided on 24.04.2015 | In the case of Civil Reference No.270 of 2007, the Balochistan High Court addressed significant legal issues surrounding the Specific Relief Act, Transfer of Property Act, and related laws regarding property transactions. The plaintiff, represented by Muhammad Riaz Ahmed, sought specific performance of a sale agreement involving a piece of land in Quetta. The case highlighted the importance of possession and the legal implications of unregistered agreements under the Transfer of Property Act. The appellate court had dismissed the suit, citing reasons related to the registration of documents and stamp duties. However, the High Court found that the trial court had correctly assessed the evidence, noting that the plaintiff had been in continuous possession of the property and had made improvements without dispute. The judgment emphasized the legal protections afforded to bona fide purchasers under the law, particularly the provisions of Section 53-A of the Transfer of Property Act. This c... |
| 1992 SLD 964, 1992 PLC 790 | Appeal No. 661 of 1991 , decided on 26.05.1991 | In this significant case, the Service Tribunal of Punjab addressed the imposition of a penalty on a civil servant, specifically a Foodgrains Inspector, for an alleged wheat shortage. The case highlighted the importance of due process and uniformity in decision-making within civil service disciplinary actions. Despite the recommendations of both the enquiry officer and the authorized officer to absolve the civil servant and write off the losses, the Authority imposed a penalty without justifiable grounds. The Tribunal found discrepancies in how similar cases were handled, emphasizing the need for fair treatment and adherence to established standards in administrative decisions. This case serves as a critical reference for future civil service disputes, reinforcing the principles of justice and accountability in public service management.... |
| 1939 SLD 18, (1939) 7 ITR 536 | D-2741 of 1939 , decided on 01.01.1939 | In the landmark case of Commissioner of Income Tax v. Visweshwar Singh, the Patna High Court addressed the taxation implications of a salami payment received by the assessee for the settlement of lands. The decision focused on the interpretation of the Income-tax Act, 1961, particularly Section 4, which defines chargeable income. The court established that the salami payment of Rs. 1,800 was a capital receipt due to the nature of the lease, which was deemed permanent. Key factors influencing the decision included the lease terms, which allowed the lessee to build facilities for rice milling and restricted the sale of rights without consent. The court's ruling highlighted the importance of distinguishing between capital and income receipts, affirming that non-recurring payments made for permanent leases do not constitute taxable income. This case is significant for tax law practitioners and landowners, as it clarifies the treatment of salami payments in income tax assessments, establish... |
| 2007 SLD 4056, (2007) 295 ITR 258, [2007] 165 TAXMAN 272 (AAR - NEW DELHI) | A.A.R. NO. 740 OF 2006 , decided on 16.11.2007 | This case revolves around the tax implications of capital gains arising from the transfer of shares of an Indian company by a non-resident. The key issues addressed include the applicability of sections of the Income Tax Act, particularly regarding deemed income arising in India. The Authority concluded that the capital gains tax applies because the shares, a capital asset, are located in India, and thus the income is deemed to accrue in India, irrespective of where the transaction was executed. The ruling clarifies the responsibility of the transferee as an agent for tax purposes, reinforcing the interpretive framework surrounding international tax obligations and capital gains. The decision is significant for non-residents engaging in transactions involving Indian assets, as it highlights the potential tax liabilities they may face in India. Keywords include Capital Gains Tax, Non-Resident Taxation, Income Tax Act, International Taxation, and Advance Rulings.... |
| 1989 SLD 2432, (1989) 177 ITR 349 | N/A | In the landmark case before the Bombay High Court, the interpretation of Section 80J of the Income-tax Act, 1961 was crucial. The case involved Carter Wallace Ltd., which sought a deduction for profits and gains of a new industrial undertaking for the assessment year 1969-70. The Tribunal had ruled that despite the factory operating for only 175 days, the company was eligible for a 6% relief on capital employed. This decision was contested by the Commissioner of Income Tax, leading to a reference to the High Court. The court, relying on precedents, particularly CIT v. Godrej Soaps (P.) Ltd., affirmed the Tribunal's decision, emphasizing the importance of equitable treatment for businesses contributing to economic growth. This ruling can impact future interpretations of tax relief provisions and set a precedent for similar cases, encouraging new industrial undertakings to invest and operate even for shorter periods. The decision is pivotal for tax law practitioners and businesses alike,... |
| 2001 SLD 1809, 2001 PLC 190 | Appeal No.12(142) of 1999 , decided on 04.04.2000 | In the case cited as 2001 SLD 1809 = 2001 PLC 190, adjudicated by the National Industrial Relations Commission on April 4, 2000, the appellants, including Adil Khan and three others, challenged the disciplinary actions taken against them by the Postal Department. The employees alleged unfair labor practices, claiming that the charge sheets for misappropriation and embezzlement of government funds were fabricated to punish their lawful union activities. Represented by Advocate Muhammad Ashraf Khan, the petitioners sought the withdrawal of these proceedings and protection against punitive actions. The Commission, led by Chairman Zia Mahmood Mina and adjudged by Adil Khan along with three others, examined the merits of the case. It was determined that the management had followed due process in issuing charge sheets and conducting inquiries as per the Industrial Relations Ordinance (XXIII of 1969) and related regulations. The lack of evidence linking the disciplinary actions to the appella... |
| 1975 SLD 954, 1975 PCRLJ 532 | Criminal Revision Application No. 177 of 1973 , decided on 08.02.1974 | In the landmark case of Sajjad Mir and 2 Others vs The State, adjudicated by the Sindh High Court on February 8, 1974, the court meticulously examined the legality of the Sub-Divisional Magistrate's actions under sections 107 and 117 of the Criminal Procedure Code (Cr. P. C.). The petitioners, Sajjad Mir, Mushtaq Ahmed, and Shaikh Muhammad Iqbal, were initially remanded into custody following the issuance of bailable warrants due to alleged activities detrimental to public peace. The Magistrate's subsequent order to secure additional sureties was challenged by the petitioners' advocate, Saleem Haqqani, on grounds of legal infirmity and lack of requisite evidence. The court delved deep into the procedural adherence of the Magistrate's orders, highlighting the critical importance of judicial discretion being backed by concrete evidence, especially under emergency provisions like section 117(3), Cr. P. C. Citing precedents such as Bachal Samaho Nohriyo and others v. Emperor and The State... |
| 1993 SLD 1088, 1993 CLC 2489 | Civil Revision No. 11 of 1993 , decided on 07.02.1993 | In the case of Civil Revision No. 11 of 1993, the Lahore High Court dealt with the complexities of property claims resulting from competing agreements to sell. The petitioner, SABZ ALI, sought to dispute the claims of IJAZ HUSSAN, who had been added as a party to the suit due to allegations of collusion between the petitioner and other respondents. The court underscored the necessity of resolving such disputes in a single proceeding to prevent conflicting judgments. The judgment reaffirmed the principles of civil procedure regarding necessary parties and the need for transparency in property transactions, especially in familial contexts. This case serves as a critical reference for similar disputes in property law and civil procedure, particularly regarding the addition of parties in ongoing litigation.... |
| 1972 SLD 326 = 1972 SCMR 604 | Civil Review No. 15 of 1972 , decided on 23.11.1972 | The case of Mst. Bhuri vs. Member, Board of Revenue, Punjab revolves around a review petition concerning the ownership of evacuee lands in Pakistan. Mst. Bhuri sought to contest the ruling that classified her as a limited owner due to lands she abandoned in India. The Supreme Court ruled that her counsel's failure to appear at a critical hearing, despite prior requests for time to present evidence, was negligent and could not justify a review of the case. The court maintained that her rights to the lands were contingent upon her status as a limited heir until her demise, after which her heirs could assert their claims. This case underscores the importance of legal representation and the implications of counsel's actions on clients' rights. Keywords: Supreme Court, review petition, counsel negligence, ownership, evacuee lands, legal representation.... |
| 1997 SLD 911, 1997 SCMR 1811 | Civil Petition for Leave to Appeal No.219-P of 199 , decided on 05.06.1997 | In the landmark case of Haji Faqir Muhammad vs Pir Muhammad, the Supreme Court of Pakistan addressed critical issues regarding the authority of an attorney under the Contract Act (IX of 1872). The case revolved around the misuse of a general power of attorney, where Faqir Muhammad, acting on behalf of his father Pir Muhammad, attempted to gift property to his minor sons without proper consent. The Supreme Court ruled that attorneys must prioritize the interests of their principals and obtain consent for any transactions that may benefit themselves. This case serves as a significant precedent in property law and the fiduciary duties of attorneys, emphasizing the need for transparency and consent in legal transactions. Key legal principles established include the necessity for attorneys to act within the bounds of their authority and the consequences of failing to do so. This ruling has important implications for future cases involving powers of attorney and property transactions.... |
| 2010 SLD 1194, 2010 YLR 13 | S-51 of 2009 , decided on 26.10.2009 | In a landmark decision delivered on October 26, 2009, the Sindh High Court addressed the Criminal Revision Application No. S-51 of 2009, wherein Muhammad Usman and two others sought the quashing of proceedings initiated against them under Sections 87 and 88 of the Criminal Procedure Code (Cr. P.C.) of 1898. Presided over by Justice Bhajandas Tejwani, the court meticulously evaluated the merits of the case, focusing on the sufficiency of evidence presented by the prosecution. The applicants contended that the prosecution's case was fundamentally flawed, citing the ineffective testimony of three witnesses—a complainant and two eye witnesses—who failed to substantiate the allegations against them. Moreover, the trial court had previously acquitted co-accused individuals Habib and Ismail under Section 265-K of the Cr. P.C., highlighting the absence of credible evidence and similar roles in the alleged offense. The submission of a no-objection statement by the complainant further undermined... |
| 2007 SLD 3094, 2007 PLJ 437 | Crl. A. No. S-110 of 1998 , decided on 16.09.2006 | This case revolves around Zulfiqar Abbas, a police officer, who was convicted for wrongful confinement under Section 220 of the Pakistan Penal Code. The complainant, Rahibdino, was illegally detained by the appellant and was forced to pay a bribe for his release. The Sindh High Court carefully evaluated the evidence, noting that the statements of the complainant and witnesses were consistent and unchallenged due to the lack of cross-examination by the defense. The court emphasized the need for a balance between punishment and rehabilitation, citing the detrimental effects of jail on first offenders and the importance of reformation. The decision ultimately favored probation over incarceration, reflecting a progressive view on the treatment of offenders, particularly in light of contemporary societal needs. This case highlights the role of the law in not just punishing, but reforming individuals within the justice system, making it a significant point of reference in discussions around ... |
| 1979 SLD 846 = (1979) 116 ITR 930 | R.C. No. 34 of 1976 & E.D.C. No. 5 of 1975 , decided on 11.10.1977 | This case involves the interpretation of the provisions of the Estate Duty Act, 1953, and the Hindu Adoption & Maintenance Act, 1956. The central issue was the validity of an adoption and the implications for estate duty and gift tax. The deceased, S, had made several gifts to his family before adopting his brother's grandson, R, who was 22 years old at the time of adoption. The court found that customs within the Vysya community permitted the adoption of a major, thus validating the adoption despite statutory limitations. The settlement deed executed by S was determined not to be a gift, and the properties were included in the estate for duty assessment. The case highlights important legal principles regarding adoption, estate duty, and the nuances of familial arrangements under Hindu law. Keywords include 'Hindu Adoption Act', 'Estate Duty', 'Gift Tax', 'Ancestral Property', and 'Vysya Community Customs'. This case serves as a precedent for similar issues involving adoption and estat... |
| 2001 SLD 2721, 2001 PLD 516 | Review Application No. 47 of 1996 , decided on 14.06.2001 | The case revolves around a review application concerning the execution of a decree under the Civil Procedure Code (V of 1908). The key issue was whether the provisions of Order XLIII, Rule 3 were applicable in the context of execution proceedings. The Lahore High Court determined that execution proceedings are separate from the original suit, and thus the mentioned order did not apply. The court found merit in the petitioner's arguments that the objection petition, resolved by the Trial Court, was conclusive and not interim in nature. The decision underscores the legal distinction between execution proceedings and ongoing suits, which is crucial for understanding procedural law in civil matters. This ruling is significant for legal practitioners focusing on civil procedure and execution issues, as it clarifies the application of the law in similar contexts. Keywords include 'Civil Procedure Code', 'execution of decree', 'legal distinction', 'Lahore High Court', and 'review application'... |
| 2014 SLD 2447 = 2014 PCRLJ 903 | Writ Petition No. 27698 of 2013 , decided on 19.11.2013 | This case revolves around the complexities of marital rights and the legal implications of statements made under the Criminal Procedure Code. The petitioner, Majid Khan, was involved in a criminal case concerning the alleged abduction of Nadia Aslam. After being recovered, Nadia made a statement affirming her marriage to Majid, which contradicted the prosecution's claims. The legal debate centered on whether Nadia could submit a second statement under section 164 of the Cr.P.C. The Lahore High Court emphasized that a person cannot retract from earlier admissions made in legal proceedings unless substantial evidence of coercion is presented. This case is significant as it deals with the intersection of criminal law and family law, particularly regarding the rights of individuals in marriage and the integrity of their statements in legal contexts. Key terms include 'marital rights,' 'Criminal Procedure Code,' and 'voluntary statements,' which are trending in legal discourse.... |
| 2011 SLD 3040 = 2011 PCRLJ 187 | Bail Application No. 867 of 2010 , decided on 20.09.2010 | This case revolves around a bail application filed by Naeem-ur-Rehman Khan Niazi, who was accused of serious charges, including dacoity and attempted murder. The complainant alleged that he had been robbed of Rs. 9,00,000 by the accused and his family during a business transaction involving electronic goods. However, the court found the complainant's story to be implausible, stating that it was unnatural for someone to bring such a large amount of money to a private residence for a purchase. The court emphasized the need for further inquiry into the circumstances of the case, ultimately deciding to grant bail to the applicant. This decision reflects broader themes in criminal law concerning the presumption of innocence and the necessity of credible evidence in securing convictions. The case highlights the complexities of financial disputes and the legal implications of robbery allegations. Keywords: bail application, dacoity, criminal procedure, Sindh High Court, legal inquiry, financi... |
| 2009 SLD 1177 = 2009 PTD 590 = (2009) 99 TAX 116 | I.T.As. Nos. 836/KB to 839/KB of 2006 , decided on 28.10.2008 | This case revolves around the interpretation of the Income Tax Ordinance, particularly sections 161 and 236, regarding the withholding tax obligations of the assessee concerning payphone cards. The Appellate Tribunal Inland Revenue analyzed the distinctions between payphone and prepaid cards, ultimately concluding that the latter was subject to withholding tax while the former was not. The Tribunal emphasized that legislative clarity is crucial, and any ambiguities should favor the taxpayer. The decision is significant in the context of tax law where the classification of services can impact tax liabilities. The case highlights the importance of understanding the nuances of tax legislation, particularly in the telecommunications sector, where different types of services and products are offered. Keywords include 'Income Tax Ordinance', 'withholding tax', 'payphone cards', 'taxpayer rights', 'telecommunications tax obligations', which are trending topics in the realm of tax law.... |
| 1983 SLD 1783, 1983 PLC 854 | RI-88 of 1983/Pb. , decided on 27.03.1983 | In the case of MUNICIPAL CORPORATION, RAWALPINDI vs MATLOOB HUSSAIN SHAH adjudicated by the Labour Appellate Tribunal, Punjab on March 27, 1983, Appeal No. RI-88 of 1983/Pb., the appellant challenged the decision of the Punjab Labour Court No. 6, Rawalpindi, dated December 22, 1982. The lower court had set aside penalties imposed on the respondent, MATLOOB HUSSAIN SHAH, and directed the payment of wages for his suspension period. The respondent argued that he did not willfully disobey the transfer order under the Industrial Relations Ordinance (XXIII of 1969), specifically sections 2 (xiv) and 25-A, and that he was not subject to the Municipal Magistrate's authority. His defense was not challenged or rebutted during cross-examination, leading the lower court to accept his statement as valid. The Tribunal affirmed that the MUNICIPAL CORPORATION, RAWALPINDI qualifies as an industry under the ordinance, citing Section 1981 P L C 474. The corporation's role in maintaining water works and s... |
| 2015 SLD 966, 2015 SCMR 1779 | H.R.C. No. 4729-P of 2011 in S.M.C. No. 3 of 2009 , decided on 14.07.2015 | This case revolves around the alleged encroachment of forest land by Bahria Town and the subsequent unlawful detention of forest department employees. The Supreme Court of Pakistan intervened in a suo motu case to ensure that the appropriate legal actions were taken in response to a letter from the Chief Conservator of Forests, which sought the registration of a criminal case against the offenders. The court highlighted the necessity for law enforcement to register FIRs in cases of cognizable offenses and ordered a report from the City Police Officer on the status of the FIR. The case underscores the critical issues of environmental protection, the rights of government employees, and the adherence to legal protocols in law enforcement actions. Keywords include 'Supreme Court', 'forest land encroachment', 'public officials', 'law enforcement', and 'FIR registration'.... |
| 2016 SLD 3933, 2016 YLR 2305 | Cr. Bail Application No. S-43 of 2015 , decided on 26.10.2015 | In the notable case of Cr. Bail Application No. S-43 of 2015 decided by the Sindh High Court on October 26, 2015, the applicant Ismail sought pre-arrest bail concerning charges under the Criminal Procedure Code and Penal Code, including sections 324, 452, 337-D, 114, 504, 147, 148, and 149. The allegations involved Ismail and his co-accused unlawfully trespassing into the complainant's residence, armed with deadly weapons, and firing upon the complainant, resulting in six firearm injuries. The prosecution provided substantial evidence linking the accused to the crimes, and one of the co-accused remained absconding. The defense argued delays in lodging the FIR and questioned the attribution of injuries to specific accused, citing potential malafides. However, the court found these arguments unconvincing, emphasizing the absence of malafides and the robustness of the prosecution's evidence. Referencing the precedent set in Riaz Ahmed v. The State (2009 SCMR 725), the Sindh High Court aff... |
| 1963 SLD 278, (1963) 48 ITR 628 | IT Reference No. 16 of 1961 , decided on 20.08.1962 | In the landmark case before the Bombay High Court, Chunilal Manilal Private Ltd challenged the Income Tax Officer's (ITO) decision under Section 23A of the Income Tax Act, 1922, which mandated additional income-tax on undistributed profits of certain companies. The core dispute centered on whether specific expenditures, including a secret commission and a settlement payment to Dr. Jariwala, should be deducted from the company's profits before assessing the distributable income. The company argued that these payments were legitimate business expenses necessary to resolve protracted litigation and eliminate a disruptive element within its operations. The ITO initially disallowed these deductions, leading to a series of appeals. While the Appellate Assistant Commissioner accepted the deduction of the secret commission, he rejected the settlement payment as a capital expenditure. However, the Tribunal overturned this decision, recognizing the settlement as a genuine business expense connec... |
| 1968 SLD 138, 1968 70 ITR 1 | GT REFERENCE No. 3 OF 1963, APRIL 26, 1968 , decided on 26.04.1968 | In the landmark case of Keshub Mahindra vs Commissioner of Gift-tax as decided by the Bombay High Court on April 26, 1968, the central issue revolved around the classification of the transfer of 'right shares' as gifts under the Gift-tax Act, 1958. The assessees, Keshub Mahindra and his brothers, Suresh and Harish, who were significant shareholders and directors of Mahindra & Mahindra Ltd., had transferred their right shares to Willys Motors Inc. and Willys Overland Export Corporation without any direct monetary consideration, prompting the Commissioner's initiation of gift-tax proceedings. The key legal question was whether the transfer of shares was a gift as defined by Section 2(xii) of the Gift-tax Act, which includes transfers made voluntarily without money or money's worth in consideration. The assessees contended that the transfer was indeed a gift, while the Commissioner argued otherwise, asserting that the transaction was conducted with adequate consideration through the bene... |
| 1996 SLD 1212, 1996 SCMR 762 | Civil Petition for Leave to Appeal No. 213/L of 19 , decided on 05.06.1995 | This case involves a petition for leave to appeal concerning the specific performance of an agreement to sell property. The Supreme Court of Pakistan addressed the issue of whether the High Court erred in allowing the extension of time for the deposit of the balance sale price after the execution of the decree was suspended. The court underscored that the suspension of execution also suspended the obligation to deposit the balance amount. The decision highlights the importance of ensuring that parties' rights are not prejudiced due to court omissions. The ruling reinforces the principle that courts must rectify errors when they are brought to their attention, ensuring fairness in judicial proceedings. Legal representatives involved include senior advocates from the Supreme Court, emphasizing the case's significance in civil law and procedure. This case serves as a precedent for future matters relating to the execution of decrees and the responsibilities of parties in light of court ord... |
| 1969 SLD 511 = (1969) 73 ITR 85 | EXPENDITURE-TAX REFERENCE No. 2 OF 1966 , decided on 18.09.1968 | This case revolves around Mridula A. Sarabhai's claim for exemption from expenditure tax under section 5(a) of the Expenditure-tax Act, 1957. The Gujarat High Court found that Sarabhai's dedicated work for emotional integration between India and Kashmir constituted her occupation. Despite the Expenditure-tax Officer and Tribunal's dismissal of her claims, the court determined that her activities were not momentary or isolated but part of her ongoing commitment to public work. The ruling emphasized that the absence of a profit motive does not exclude an activity from being classified as an occupation. Therefore, the expenditures incurred by Sarabhai for her work were rightly exempt from taxation. This case highlights the nuances of defining occupation within tax laws, particularly in relation to public service and advocacy.... |
| 1988 SLD 51, 1988 PTD 394, (1987) 56 TAX 112, (1988) 58 TAX 1, 1987 PLD 436 | Civil Appeals Nos. 77 to 113 of 1975 and 119 of 19 , decided on 17.05.1987 | This landmark case, decided by the Supreme Court of Pakistan, addresses critical issues surrounding the Income Tax Act, specifically section 26-A. The case involves the registration of a partnership firm, with the Court ruling that a partnership can be recognized legally even if the formal deed is executed after an oral agreement. This ruling is significant as it clarifies the interpretation of 'constituted by' in legal terms, allowing for retrospective effects in partnership registrations. This decision is crucial for legal practitioners specializing in tax law and partnership disputes, as it sets a precedent for similar cases in the future. The Court's decision to condone a time-barred appeal further emphasizes its commitment to addressing substantial legal questions, making this case a vital reference point for tax law in Pakistan.... |
| 1980 SLD 602, 1980 PLD 184 | Criminal Miscellaneous No. 2640-B of 1979 , decided on 21.08.1979 | In the case of Criminal Miscellaneous No. 2640-B of 1979, the Lahore High Court addressed the significant legal question of anticipatory bail in the context of Martial Law regulations. The court examined the implications of the Martial Law Order, 1977, particularly its impact on the jurisdiction of the High Court to grant bail before arrest. The ruling clarified that the High Court retains the authority to grant anticipatory bail, notwithstanding the Military Courts' jurisdiction. The case revolved around allegations of unlawful assembly during a political event, with the court finding that the nature of the gathering did not meet the legal criteria for prosecution under the Martial Law Regulations. This decision is crucial for understanding the balance of powers between military and judicial authorities in Pakistan, particularly in politically sensitive contexts. The ruling reinforces the protection of individual rights against arbitrary detention, echoing principles of fairness and j... |
| 2019 SLD 1886, 2019 SCMR 1362 | Criminal Appeal No. 104-L of 2017 , decided on 15.05.2019 | This case revolves around the tragic murder of Adnan Aslam, who was shot while being escorted from court after a hearing related to his own murder trial. The incident occurred on 11.03.2011, when the appellant, Muhammad Bilal, avenged the earlier murder of his brother by killing the deceased in a highly public and secure environment—the court premises. The Supreme Court of Pakistan, in its decision on 15-05-2019, reaffirmed the lower court's ruling that convicted Bilal under Section 302(b) of the Pakistan Penal Code, imposing a death sentence. The ruling emphasized the importance of eyewitness testimony and the immediate arrest of the accused at the crime scene with the murder weapon. While the court acknowledged the violent nature of the act, it ultimately determined that the motivations did not meet the threshold for terrorism under the Anti-Terrorism Act, leading to the modification of the original verdict. This case highlights crucial legal principles surrounding self-defense, prem... |
| 2005 SLD 1620 = 2005 CLD 918 | F.A.O. No.243 of 2003 , decided on 23.02.2005 | This case revolves around the dismissal of an execution application by the Banking Court due to the non-appearance of the decree holder and their counsel. The appellant, The Bank of Punjab, sought restoration of the execution proceedings, which had been dismissed for non-prosecution. The High Court addressed the issue of whether the counsel's appearance in another court constituted valid grounds for non-appearance in the Banking Court. The ruling highlighted the necessity for legal representation and the obligation of legal counsel to ensure their clients are adequately represented in all proceedings. The High Court ultimately supported the Banking Court's decision, reinforcing the principle that concurrent engagements do not excuse absence in other courts. This case serves as a crucial reference for legal practitioners regarding the importance of adequate representation and the management of court appearances.... |
| 2008 SLD 2578 = (2008) 306 ITR 142 | T.C (A) NO. 1026 OF 2007 , decided on 10.07.2007 | In the case of Commissioner of Income-tax v. Abdul Rahman Sait, the Madras High Court addressed the issue of income escaping assessment under section 147 of the Income-tax Act, 1961. The court found that the reassessment initiated by the Revenue was based solely on a change of opinion regarding the property valuation, which was already considered during the original assessment. The court held that the value adopted for wealth tax could not be used to assess capital gains, particularly when the Assessing Officer had accepted the returns based on the materials provided by the assessee. This case underscores the importance of maintaining consistency in tax assessments and highlights the limitations of reopening assessments based on subjective interpretations without new evidence. Key points include the distinction between tax avoidance and evasion, the necessity for new material for reassessment, and the legal principles governing the powers of the Assessing Officer in tax matters.... |
| 1992 SLD 1858, (1992) 198 ITR 520 | , decided on 01.01.1992 | In the landmark case of Commissioner of Income Tax v. Kerala State Cashew Development Corpn., the Kerala High Court examined the procedural requisites under the Income-tax Act, 1961, specifically focusing on Sections 147, 148, and 154. The core issue revolved around whether the Income-tax Officer had the mandatory obligation to record reasons under Section 148(2) before initiating a reassessment for the assessment year 1972-73. The assesse, Kerala State Cashew Development Corpn., challenged the notice issued under Section 148, contending that the lack of recorded reasons invalidated the reopening of the assessment. The case history reveals that after the original assessment for the relevant year was completed, the audit party identified discrepancies related to deductions under Section 35B and the development rebate. Initial rectification attempts under Section 154 were either partially addressed or dropped, leading to the subsequent issuance of a notice under Section 148, which purpo... |
| 2023 SLD 2108, 2023 SCMR 1407, (2023) 128 TAX 74, 2023 PTCL 818, 2023 PTD 1244 | , decided on 01.06.2022 | ... |
| 2003 SLD 2996, 2003 CLD 1585 | Civil Petition No.1556 L of 2002 , decided on 01.07.2002 | In the landmark case Civil Petition No.1556 L of 2002, adjudicated by the Supreme Court of Pakistan on July 1, 2002, the petitioner, Rana Muhammad Shafi, sought to challenge a money decree issued by A.D.B.P. for the recovery of Rs.2,85,157. Out of this amount, Rana Muhammad Shafi had paid Rs.1,97,678, leaving an outstanding balance of Rs.87,539. Instead of complying with the court's decree or lodging relevant objections with the executing court, the petitioner resorted to filing successive writ petitions in an attempt to delay proceedings, which the Supreme Court identified as an abuse of the judicial process aimed at harassing the respondent bank. The petitioner argued that he had paid Rs.50,000 to the bank, which had not been properly accounted for. However, the court dismissed this claim, stating that the petitioner had failed to provide adequate evidence to support his contention. Legal representatives S.M. Rashid and Mehdi Khan Mehtab advocated on behalf of the petitioner, while '... |
| 2017 SLD 912, 2017 PLJ 188 | Crl. Misc. No. 5538-B of 2016 , decided on 16.01.2017 | This case revolves around the pre-arrest bail application of Tariq Ali, who was accused of criminal breach of trust under Section 406 of the Pakistan Penal Code. The court examined the facts that both parties had a business relationship involving mobile phones valued at over Rs. 23 lakhs, which were handed over to the co-accused with a promise of payment. The FIR was filed after a significant delay, and the court noted that an agreement existed between the parties, which suggested that the accusations were made with ulterior motives. The ruling emphasized the importance of examining the intentions behind the allegations and concluded that the prosecution failed to establish a prima facie case. The decision to confirm the bail reflects the court's stance on ensuring that individuals are not wrongfully imprisoned without substantial evidence. This case highlights the legal principles surrounding bail, criminal breach of trust, and the importance of timely legal actions in such matters.... |
| 1981 SLD 1882, (1981) 131 ITR 140 | MISC. CIVIL CASE No. 409 OF 1976 , decided on 28.08.1980 | In the case of Commissioner of Wealth Tax v. Gwalior Rayon Silk Mfg. & Wvg. Co. Ltd., the Madhya Pradesh High Court addressed critical issues under the Wealth-Tax Act, 1957, particularly concerning the definition of net wealth and the treatment of debts owed. The court specifically examined whether arrears of dividend on cumulative preference shares could be classified as a deductible debt for wealth tax purposes. The court concluded that such arrears do not constitute a 'debt owed' as there was no formal declaration of dividends by the company's general meeting prior to the valuation date. This ruling emphasizes the importance of actual profit distribution in determining shareholders' rights to dividends. Furthermore, the court assessed the eligibility of an additional managing agency commission for deduction and ruled that it must exist as a debt prior to the valuation date. This case highlights the intricate relationship between corporate finance, tax obligations, and legal interpre... |
| 2019 SLD 833, 2019 CLC 704 | Civil Revision Application No. S-25 of 2011 , decided on 29.06.2018 | This case revolves around the legal principles concerning the Transfer of Property Act, 1882, specifically regarding the validity of a registered sale deed and the burden of proof in allegations of fraud and misrepresentation. The case highlights the significance of procedural correctness in real estate transactions and the implications of failing to implead necessary parties in civil suits. The court's decision reinforces the sanctity of registered documents and the legal presumption of their correctness, requiring substantial evidence to challenge their validity. The ruling serves as a crucial reference for future cases involving property disputes, emphasizing the necessity for clear evidence when contesting registered documents. This case is pivotal for understanding property laws in Pakistan, particularly in the context of familial transactions and the legal requirements for proving claims of fraud. Legal practitioners and scholars should take note of the implications of this rulin... |
| 1952 SLD 20, 1952 PLD 545 | Regular Second Appeal No. 2104-of 1945 , decided on 13.10.1947 | In the landmark case of Mst. Natho vs Mst. Hadayat Begum and others, adjudicated by the Lahore High Court on October 13, 1947, the court delved into the intricacies of property law under Muhammadan legal principles. The appellant, Mst. Natho, sought possession of a 7/64th share in a house in Lahore, asserting that the sale of her mother's share by the respondent, Mst. Hadayat Begum, was invalid. The court examined the validity of the gift made by Mst. Bakhtawar Begum to Mst. Hadayat Begum, which was formalized through a registered deed. This deed entailed the transfer of ownership to the daughter while allowing the mother to continue residing in the premises. The judge, Cornelius J., highlighted the essential components of a valid gift under Muhammadan Law: declaration of gift by the donor, acceptance by the donee, and delivery of possession. In this case, the possession was deemed constructively delivered, fulfilling legal requisites. The doctrine of mushaa was discussed, particularly... |
| 2019 SLD 2375, 2019 PLJ 438 | Crl. No. 107-L of 2017 , decided on 23.05.2019 | In the case of Crl. No. 107-L of 2017, the Supreme Court of Pakistan addressed the issues surrounding the prosecution's reliance on circumstantial evidence in a murder case. The appellants, Sadi Ahmad and Mukhtar Ahmad, were accused of murdering Javed Iqbal during a robbery. The prosecution's case was built on last seen evidence and confessional statements, which the court found to be lacking in credibility. The judgment underscored the principle that the prosecution must prove its case beyond a reasonable doubt, and if there is any doubt, the accused must be acquitted. The court's decision to grant the appellants the benefit of the doubt reinforces the foundational legal principle of presumption of innocence until proven guilty. The ruling emphasizes the necessity for the legal system to uphold the rights of individuals against wrongful conviction based on insufficient evidence.... |
| 1999 SLD 867, 1999 PLC 302 | Writ Petition No. 17052 of 1998 , decided on 11.03.1999 | In the landmark case of EMIRATES BANK INTERNATIONAL and another versus Rana ZAHID IQBAL and 2 others, the Lahore High Court delivered a pivotal judgment on March 11, 1999. The case revolved around Writ Petition No. 17052 of 1998, wherein the respondent, an Assistant Manager at Emirates Bank, was dismissed without a prior inquiry, leading to significant personal and professional repercussions. The petitioner, Emirates Bank International, contended that the dismissal was justified and did not require an official inquiry, asserting a master-servant relationship that should not be interfered with by labor courts. However, the Court, presided over by Justice FAQIR MUHAMMAD KHOKHAR, scrutinized the procedural fairness of the dismissal. Citing the Industrial Relations Ordinance (XXIII of 1969) and the Constitution of Pakistan (1973), specifically Article 199, the Court emphasized the necessity of due process in employment termination. The judgment underscored that dismissing an employee with... |
| 1993 SLD 438 = 1993 CLC 555 | Civil Revision No. 1252 of 1981 , decided on 21.12.1992 | In the case of Civil Revision No. 1252 of 1981, the Lahore High Court dealt with the issue of amending a plaint under Order VI Rule 17 of the Civil Procedure Code, 1908. The petitioner, Muhammad Ashraf Sheikh, sought to amend his original suit for rendition of accounts against Aeroflot Airlines and Pakistan International Airlines to convert it into a suit for recovery of a specific amount. The court held that amendments could be allowed not only for minor typographical errors but also for substantial changes that serve the interests of justice. The judgment highlighted the importance of procedural flexibility to ensure that the judicial process serves its ultimate goal of justice. The court's ruling underscores the principle that the pursuit of justice should prevail over rigid procedural constraints. Keywords such as 'Civil Procedure Code', 'amendment of plaint', 'Lahore High Court', and 'ends of justice' are crucial for understanding the implications of the ruling and its relevance t... |
| 1987 SLD 1036 = 1987 PLC 171 | Appeal No. 75 of 1985 , decided on 04.08.1986 | This case revolves around the retirement of Rafiq Ahmed Khan from the Food Department of Sind, who contested the validity of his retirement based on discrepancies regarding his date of birth. Despite having a Matriculation Certificate stating his birth date as December 24, 1934, the authorities retired him based on an earlier incorrect date. The case underscores the importance of accurate record-keeping in civil service and the procedural jurisdiction of the service tribunal versus civil courts. The tribunal found that resolving such factual disputes regarding birth dates is beyond its jurisdiction, emphasizing the need for civil courts to handle these matters. This case aligns with trending discussions on civil service regulations and employee rights, highlighting the challenges faced by civil servants regarding retirement age and documentation accuracy.... |
| 2001 SLD 1436, 2001 SCMR 988 | Criminal Appeals Nos.235 and 236 of 1995 , decided on 02.03.2001 | In the landmark case of Criminal Appeals Nos.235 and 236 of 1995, the Supreme Court of Pakistan adjudicated on the issue of sentencing in cases involving premeditated and brutal murders. The case, cited as 2001 SLD 1436 = 2001 SCMR 988, revolved around the appellants, Miss NAJIBA and another, petitioning against the respondents, Ahmad Sultan alias Satttar and two others, who were convicted of triple murder under Sections 302 and 34 of the Penal Code, 1860. The trial court had sentenced them to life imprisonment without adjudging the death penalty, a decision that was upheld by the High Court of Balochistan. The Supreme Court, upon reviewing the appeals, identified a critical oversight: the lower courts failed to record adequate reasons for not imposing the mandatory death penalty for the heinous crimes committed by the respondents. Under Section 367(5) of the Criminal Procedure Code, it is imperative that courts provide justification when deviating from prescribed penalties, especiall... |
| 2005 SLD 2612, (2005) 278 ITR 583 | IT REFERENCE Nos. 10 AND 10A OF 1993 , decided on 16.03.2005 | The case of Commissioner of Income Tax vs. Upper India Steel Manufacturing & Engineering Co. P. Ltd. revolves around the interpretation and application of sections 31 and 37 of the Income-tax Act, 1961. The Punjab and Haryana High Court adjudicated over whether expenses incurred on the repairs and insurance of motor cars used for business purposes should be disallowed under section 37(3B). The taxpayer, Upper India Steel, had included Rs. 32,444 as income due to disallowance under this section, which the Income Tax Officer argued was less than the actual expenses incurred. Upon reassessment, the disallowance included expenditures on car repairs and insurance, which Upper India Steel contested as being outside the purview of section 37(3B) and rightly deductible under section 31. The Tribunal, in alignment with previous judgments such as George Williamson (Assam) Ltd. v. CIT, ruled in favor of the assessee, stating that the expenditures on car repairs and insurance are distinct from th... |
| 1983 SLD 625, (1983) 139 ITR 756 | C.M.W. No. 37 OF 1978 | This case addresses the issue of wealth-tax penalties imposed due to delayed filing of returns under the Wealth-tax Act, 1957. The Allahabad High Court analyzed the provisions of sections 18B and 18(1)(a) concerning the imposition and waiver of penalties. The court found that the taxpayer, Krishna Nand, had filed returns for the relevant assessment years but faced penalties for not submitting returns for earlier years. The Commissioner had denied a waiver of the penalties, citing lack of good faith in the taxpayer's disclosures. However, the High Court held that the taxpayer should be allowed to file the previous years' returns voluntarily, reinforcing the notion that taxpayers should be given opportunities to rectify their filings. This case highlights the principles of fairness in tax assessment and the rights of taxpayers to appeal for waivers in penalty situations. It is a significant ruling for tax law practitioners and individuals navigating the complexities of tax compliance.... |
| 2006 SLD 417 = 2006 CLD 1334 | , decided on 20.07.2006 | This case revolves around the enforcement of the Companies Ordinance, 1984, specifically Section 245, concerning the obligation of companies to prepare and submit quarterly accounts to their shareholders and the regulatory body, the Securities and Exchange Commission of Pakistan (SECP). The case highlights the critical importance of timely financial disclosures for the protection of investors and the integrity of the financial markets. The Chief Executive and Directors of Messrs Tri-Star Polyester Limited were found to have willfully neglected their duties, resulting in penalties being imposed. The decision underscores the regulatory framework's role in ensuring compliance and the potential consequences of failing to adhere to financial reporting standards. It emphasizes the need for transparency in corporate governance and the protection of shareholder interests, which are vital for fostering trust and promoting investment in the market.... |
| 1965 SLD 233 = (1965) 57 ITR 483 | Writ Petition No. 524 of 1962 , decided on 03.07.1964 | In the landmark case of Mercantile Tobacco Corporation versus the Commissioner of Income Tax, adjudicated on July 3, 1964, the petitioner sought a writ of mandamus to compel the Commissioner of Income-tax, Hyderabad, to reconsider a revision filed against an order dated January 13, 1960, by the Appellate Assistant Commissioner (AAC) of Income-tax, Guntur. The core of the dispute revolved around the inclusion of an undisclosed income of Rs. 14,000 in the petitioner's tax return for the assessment year 1958-59. The Income-tax Officer had incorporated this sum, leading to a tax reassessment which the AAC upheld on appeal. Subsequently, the Tribunal dismissed the further appeal as time-barred, a decision the petitioner contested, arguing that since the Tribunal did not address the merits of the case, the appeal should not be recognized, thereby invalidating the revision proceedings by the Commissioner. The court meticulously analyzed the provisions of the Income Tax Act, 1922, particularl... |
| 1989 SLD 1689, 1989 SCMR 1439 | Civil Appeal No.108 of 1985 , decided on 14.02.1989 | In the landmark case of Civil Appeal No.108 of 1985, adjudicated by the Supreme Court of Pakistan on February 14, 1989, the appellant, Malik Muhammad Azam along with four others, challenged the denial of benefits under the Punjab Civil Servants (Pay Revision) Rules, 1977. These rules, initially established to govern the pay revisions of civil servants, were amended on September 7, 1980, intending to adjust the pay grades of employees within the Local Councils Service. The appellants sought the application of this amendment, which proposed elevating certain employees from Grade-11 to Grade-15, thereby enhancing their compensation and benefits. The crux of the dispute revolved around whether the 1980 amendment to the Pay Revision Rules was automatically applicable to the appellants or whether it required formal adoption by the Government, specifically within the Local Government and Rural Development Department. The provincial government maintained that without formal adoption, the amen... |
| 1979 SLD 966, 1979 PLC 176 | KAR-211 and KAR-223 of 1977 , decided on 06.08.1977 | This case revolves around an industrial dispute involving Usman, an employee of Karachi Port Trust, who faced disciplinary action for alleged misbehavior with a Mechanical Engineer. The Labour Court initially reversed the decision to demote Usman due to alleged procedural flaws in the inquiry process. However, the Labour Appellate Tribunal found that the Labour Court had disregarded established legal principles regarding evidence and procedure. The Tribunal emphasized that new arguments raised after the initial pleadings could not be considered. The decision highlights the importance of proper procedure in labor disputes and affirms the rights of employees while maintaining the integrity of disciplinary processes. Key terms include 'industrial relations', 'disciplinary action', 'Labour Court', and 'appeal'. This case is crucial for understanding labor law in Pakistan and the rights of workers in disciplinary proceedings.... |
| 2012 SLD 855, 2012 YLR 387 | Criminal Appeal No. 281/I of 2011 and Jail Crimina , decided on 28.11.2011 | In the landmark case of Criminal Appeal No. 281/I of 2011 and Jail Criminal Appeal No. 32/I of 2011, the Federal Shariat Court delivered a pivotal judgment on November 28, 2011, under the diligent oversight of Chief Justice Agha Rafiq Ahmad Khan. This case centered around the convictions of Muhammad Qaisar and Gul Nawaz alias Goshi under Section 392 of the Pakistan Penal Code, 1860, concerning robbery, and Sections 342 and 382B of the Criminal Procedure Code (V of 1898), pertaining to procedural aspects of the case. The appellants contested their convictions, alleging procedural irregularities and suggesting enmity between the complainant and themselves as a basis for false implications. Central to the prosecution's case was the immediate filing of the First Information Report (F.I.R.) by Brigadier Feroz Muhammad, the complainant, following the robbery incident. The detailed F.I.R. included precise descriptions of the appellants, which facilitated their identification during the subseq... |
| 1988 SLD 622, 1988 PLC 363 | Appeal No. 35 of 1987 , decided on 22.03.1988 | In the landmark case of AMIR GHANI vs. DEPUTY INSPECTOR-GENERAL OF POLICE KOHAT RANGE, KOHAT and another, the Service Tribunal of the North-West Frontier Province adjudicated on Appeal No. 35 of 1987, delivering its verdict on March 22, 1988. The appellant, Amir Ghani, a dedicated service member with over 12 years of tenure, challenged his dismissal under the North-West Frontier Province Service Tribunals Act of 1974, specifically invoking Section 4 which pertains to dismissal for misconduct. The core allegations against Ghani included habitual absenteeism and an unsubstantiated charge of sodomy. During the proceedings, it was revealed that Ghani, alongside his colleague Mir Abbas, had been kidnapped in 1986 but were later suspended without charges being filed against the alleged perpetrator, Faizullah S/o Abdullah Jan, an influential individual. The tribunal meticulously examined the evidence, noting the lack of proof regarding the sodomy charge due to the victim's absence during the ... |
| 2012 SLD 440, 2012 CLC 261 | Writ Petition No.21238 of 2010 , decided on 29.11.2011 | In the landmark case Writ Petition No.21238 of 2010 decided on November 29, 2011, by the Lahore High Court, the petitioner Abdul Karim challenged an ejectment petition filed by Shakeel Ahmad and others under the Punjab Rented Premises Act, 2009. The court examined critical sections of the involved laws, including sections 15, 19, and 22(2) of the Punjab Rented Premises Act, and sections 8 and 9 of the West Pakistan General Clauses Act, IV of 1956, as well as Article 199 of the Constitution of Pakistan. The petitioner sought to contest the eviction order, arguing that the leave application was filed with a one-day delay, thereby violating the statutory timeframe. Conversely, the respondent’s counsel argued that the first day should be excluded in the limitation period under the Limitation Act, 1908, referencing section 12, which aligns with the provisions of the West Pakistan General Clauses Act. The court concluded that the Limitation Act, 1908, was not applicable to rent matters as th... |
| 1995 SLD 634, 1995 SCMR 565 | Civil Petition No. 962 L of 1993 , decided on 13.12.1994 | In the case of Suleman vs. Nazar Muhammad, the Supreme Court of Pakistan addressed the validity of gift mutations under Muhammadan Law. The case revolved around two gift mutations attested in favor of the respondent, which the petitioner contested as fraudulent. The trial court, followed by the District Judge and the High Court, consistently upheld the validity of the gift, supported by evidence indicating that the donee was in possession of the property. The Supreme Court emphasized that once a gift is completed by delivery of possession, it cannot be challenged even if the donor later claims that possession was taken by force. This case highlights the importance of evidence in disputes regarding the legitimacy of gifts in property law. The ruling underscores the principle that concurrent findings of fact by lower courts are typically upheld unless there is a clear error. The case reaffirms the legal understanding of gift transactions within the framework of Muhammadan Law, providing ... |
| 2013 SLD 2589, 2013 YLR 1257 | Criminal Appeals Nos. 149-J, 670; Criminal Revisio | In the landmark decision rendered by the Lahore High Court on January 17, 2012, in Criminal Appeals Nos. 149-J, 670, Criminal Revision No. 634, and Murder Reference No. 229 of 2010, the court meticulously evaluated the convictions of appellants Muhammad Latif and Muhammad Asghar. The case, cited as 2013 SLD 2589 and 2013 YLR 1257, revolved around severe charges under the Penal Code (XLV of 1860), specifically sections 302(b)/149 and 324/149, pertaining to Qatl-e-amd and attempt to commit Qatl-e-amd. The appellants were initially convicted based on testimonies from closely related witnesses who harbored longstanding enmity towards them. Key prosecution witnesses, including Basharat Ali and Abdul Haq, provided ocular accounts that were later found to be inconsistent with medical evidence. The court highlighted the delayed lodging of the FIR, potential witness tampering, and the improbability of the prosecution’s narrative, especially considering the physical barriers that made the alleg... |
| 2021 SLD 789, 2021 YLR 338 | Criminal Bail Applications Nos. 1820, 1821 and 187 , decided on 06.03.2020 | In this case, the Sindh High Court dealt with criminal bail applications concerning serious charges of dacoity under section 395 of the Penal Code. The court's decision was based on a thorough examination of the evidence, including the recovery of stolen mobile phones and cash from the applicants, which were directly linked to the crimes. The court highlighted the importance of timely FIRs and the need for corroborative evidence to justify bail. The ruling serves as a reminder of the rigorous standards that must be met for bail in serious criminal offenses and underscores the court's commitment to upholding justice by ensuring that those accused of heinous crimes face appropriate legal scrutiny. The decision reaffirms the principle that mere delays in FIR filing do not automatically entitle applicants to bail. Keywords: Sindh High Court, bail applications, dacoity, Criminal Procedure, evidence, FIR, legal scrutiny, justice.... |
| 2011 SLD 874, 2011 PLD 342 | Civil Appeal No.1265 of 2000 , decided on 04.01.2011 | In the case of Civil Appeal No.1265 of 2000, the Supreme Court of Pakistan addressed the legality of property allotments made under the Displaced Persons (Land Settlement) Act, 1958. The appellants, Imtiaz Ahmad and others, contested the cancellation of their property allotments by the Settlement Commissioner, alleging that the land had been incorrectly classified as a building site. The Court examined the historical context of the allotments, dating back to 1963 and 1964, and highlighted the absence of jurisdiction by the Settlement Commissioner post-repeal of relevant laws in 1975. The ruling underscored the legal principles surrounding land classification, particularly concerning agricultural land, and reaffirmed the rights of the appellants as bona fide purchasers. This decision has significant implications for property law, particularly in the context of land use and classification in Pakistan, ensuring the protection of property rights for displaced persons.... |
| 2006 SLD 336, 2006 CLD 344 | Appeals Nos.25, 26, 27 and 30 of 2004 | In the landmark case cited as 2006 SLD 336 and 2006 CLD 344, the Securities and Exchange Commission of Pakistan addressed multiple appeals (Nos.25, 26, 27, and 30 of 2004) heard on October 14, 2004. The central issue revolved around allegations by petitioners Khalid Ahmed Khan and others against Malik Rafi Private Ltd. and others, where it was claimed that their investments were misappropriated by an agent of the company, leading to significant financial losses. The company contested these claims, asserting that the individual in question was merely a customer and not an authorized agent, thereby distancing themselves from the alleged misconduct. Upon review, the Director of the Commission recognized that Mr. Liaqat was indeed acting as an agent of Rafi Securities Pvt. Ltd. However, it was determined that his actions were outside the scope of his official duties, resulting in the company not being held liable for his misconduct. Despite this, the company was fined Rs.50,000 for each c... |
| 2002 SLD 985, 2002 PCRLJ 740 | Criminal Appeals Nos.86/K of 2000 and Jail Crimina , decided on 22.10.2001 | This case involves the Federal Shariat Court's decision on Criminal Appeals Nos. 86/K of 2000 and Jail Criminal Appeal No. 3/K of 2001, where the appellants were initially convicted for serious offenses under the Penal Code. The court's ruling highlights the significance of compromise in criminal proceedings, especially when minors are involved. The appellants' convictions were challenged, leading to a settlement with the legal heirs of the deceased, which was validated by the trial court. The court's acceptance of this compromise reflects a broader trend in legal practices that prioritize restorative justice and reconciliation over punitive measures. The decision also outlines the procedural aspects concerning Diyat (blood money) for minors, emphasizing the need for financial safeguards until they reach maturity. This case underscores the evolving landscape of criminal law in Pakistan, focusing on human rights and the welfare of vulnerable parties. Keywords: Federal Shariat Court, cri... |
| 1993 PLC 928, 1993 SLD 1585 | JG-6 to 11 of 1986 , decided on 14.01.1986 | In the 1993 SLD 1585 and 1993 PLC 928 case adjudicated by the Labour Appellate Tribunal, Punjab, on January 14, 1986, the appellants Muhammad Ashraf and five others challenged the Punjab Labour Court's dismissal of their grievance petitions. Represented by Sadiq Ali Hashmi, the petitioners sought the establishment of a seniority list by the West Pakistan Municipal Committees, citing the Industrial Relations Ordinance of 1969 and the West Pakistan Municipal Committees (Service) Rules. The tribunal, led by Judge Sardar Muhammad Abdul Ghafoor Khan Lodhi, determined that the appellants failed to demonstrate a legitimate grievance as required, resulting in the dismissal of the appeals. This landmark decision underscores the critical importance of adhering to procedural prerequisites in labor disputes and reinforces the framework for seniority determination within municipal employment contexts. Key entities involved include the West Pakistan Municipal Committees and the Housing and Physical ... |
| 2014 SLD 86 = 2014 PLD 344 | Suit No. 684 of 2013, C.M.As.No. 2414 of 2014 and , decided on 07.03.2014 | In the landmark decision rendered on March 7, 2014, by the Sindh High Court, petitioner Mst. Hamra Ahsan challenged Karachi Electric Supply Company (KESC) for denying the installation of a permanent electricity meter at her marriage lawn premises. Despite having a temporary connection since September 2009 and possessing No Objection Certificates (NOCs) from the Karachi Municipal Corporation (KMC) and Town Officer Gulshan Iqbal, KESC persisted in withholding a permanent meter installation, citing internal policy requirements outlined in their policy manual. The petitioner argued that such denial infringed upon her fundamental rights guaranteed under Article 9 of the Constitution of Pakistan, 1973, which ensures the right to life—a right inherently linked to access to basic necessities like electricity. The court scrutinized KESC's adherence to its policy manual, determining that policies should serve to facilitate rather than obstruct customer services. Citing the precedent set in Erum ... |
| 1999 SLD 61, 1999 PTD 428, (1997) 225 ITR 921 | D.B.I.T. Reference No. 36 of 1983 , decided on 06.05.1996 | This case revolves around the taxation of interest awarded under the Motor Vehicles Act, 1939. The Income-tax Appellate Tribunal referred a question of law regarding whether the interest amount awarded to the petitioner was a revenue receipt. The court ruled that the interest, being a statutory recognition under section 110-CC of the Motor Vehicles Act, is exigible to income tax. The case references important precedents, emphasizing that interest received due to the provisions of the law is taxable. The ruling clarifies the distinction between compensation and interest, establishing that interest, whether statutory or contractual, represents an additional income that is subject to taxation. This decision is significant for practitioners in tax law and personal injury claims, impacting how interest awards are treated in tax assessments.... |
| 2004 SLD 1787 = 2004 CLC 542 | Civil Revision No.228 and Civil Miscellaneous No.5 , decided on 23.06.2003 | In the case of Shamsuddin and others vs Mst. Balkh Nisa and others, the petitioners challenged the rejection of their plaint by the trial court on the basis of jurisdictional issues under the Shari Nizam-e-Adl Regulation, specifically section 12, which bars Civil Courts from intervening in matters already adjudicated by the competent PATA Courts. The High Court upheld the lower courts' decisions, emphasizing that the petitioners had fully participated in the earlier proceedings and had exhausted their legal remedies, making it inappropriate for them to seek redress in the Civil Court. This case illustrates the significance of jurisdictional authority and the limitations imposed by specific regulations on the powers of Civil Courts in Pakistan. Keywords such as 'jurisdiction', 'Civil Procedure Code', 'Shari Nizam-e-Adl Regulation', and 'PATA Courts' are trending in legal discussions, making this case relevant for those studying the intersection of civil law and tribal regulations.... |
| 1983 SLD 1898, 1983 PLC 1030 | 418/1923 of 1982 , decided on 08.03.1983 | In the landmark case of Masood Ahmad vs Deputy Inspector-General of Police, Rawalpindi Range Rawalpindi, adjudicated by the Service Tribunal, Punjab on March 8, 1983, the appellant, Masood Ahmad, a Police Constable, appealed his termination under Police Rule 12.21 and Punjab Civil Servants Act (VIII of 1974), Section 10. Enrolled on October 19, 1976, Ahmad's service record was marred by repeated misconduct, including multiple unauthorized absences and involvement in a theft case (F.I.R No-284 under Section 380 P.P.C.), which led to his discharge on June 10, 1978. Despite being acquitted of the theft charges due to insufficient evidence, the Tribunal upheld his termination, emphasizing that his overall service was deemed unsatisfactory and his performance during probation did not meet the standards required for a police official. The Tribunal referenced Punjab Police Rules, 1934 and Punjab Service Tribunals Act, (IX of 1974), Section 4, to validate the dismissal process, which was condu... |
| 1972 SLD 359 = (1972) 84 ITR 592 | In the landmark case of Sankar Prasad Mitra v. Commissioner of Income Tax, adjudicated by the Calcutta High Court in 1972, the court delved into the intricate provisions of the Income-tax Act, 1961, particularly focusing on Section 64(iii) and its implications on asset transfers within a marital context. The petitioner, represented by Nirmal Ch. Mukherjee, Chunilal Goswami, and Tapas Ganguly, challenged the Income-tax Officer's inclusion of income arising from a house property owned by the applicant's wife into the assessee's taxable income. The crux of the matter revolved around the assessee's financial transactions wherein his wife deposited funds with a cooperative society for purchasing a plot, sold her share to acquire another plot, and subsequently constructed a house financed through loans against the assessee's insurance policies and withdrawals from his provident fund. The Tribunal initially held that this constituted an indirect transfer of assets by the assessee to his wife... |