Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2008 SLD 1038, 2008 PTCL 492, 2008 PTD 1482 | Customs Reference No. 6 of 2007 , decided on 20.05.2008 | In the landmark case adjudicated by the Lahore High Court on May 20, 2008, Customs Reference No. 6 of 2007, MESSRS TRADECOM PAKISTAN (PVT.) LTD. through its Executive Deputy Director (Finance) challenged the assessment made by the Deputy Collector Customs, CFS Dry Port. The core issue revolved around the proper assessment of duties and taxes on a vehicle imported under diplomatic privileges as per S.R.O. 447(I)/2004. The petitioner contended that the customs authorities erroneously assessed the imported value of the vehicle, leading to incorrect duty and tax charges. The court meticulously examined the declarations made at the time of importation, emphasizing that the declared value of US $27,000 C&F, supported by all requisite documentation, was duly accepted by the Customs Authorities without any justification to alter it. The High Court referenced the Customs Act, 1969, specifically Section 80, to assert that the duties and taxes should be levied based on the imported value at the ... |
| 1954 SLD 137, 1954 PLD 11 | Appeal No. 202 of 1953 , decided on 02.10.1953 | In the landmark case of Fateh Muhammad versus The Crown, adjudicated by the Lahore High Court on October 2, 1953, the intricacies of the Penal Code (XLV of 1860), specifically Sections 304 Part I and II, were meticulously examined. Fateh Muhammad was initially convicted of culpable homicide under Section 304 Part I, which pertains to intentional killing under grave and sudden provocation, resulting in a five-year rigorous imprisonment sentence. The defense, represented by Hamid-ud-Din, contended that the emotional distress experienced by the appellant negated any intention to kill, referencing pivotal cases like Safdar Ali's case and Qadir Bakhsh v. Crown to bolster their argument. However, the court discerned that while intent might be absent due to emotional turmoil, the knowledge of the potential for death resulting from the act still applies. This differentiation is crucial in legal interpretations of culpable homicide, distinguishing between intent and knowledge. Consequently, the... |
| 2009 SLD 1703 = 2009 SCMR 764 | Civil Petition No.1423-L of 2007 , decided on 25.08.2008 | In the Supreme Court of Pakistan case Civil Petition No.1423-L of 2007, decided on August 25, 2008, petitioner Tanveer Shaukat challenged the promotion process within the Punjab Civil Servants Act (VIII of 1974) under Section 8 and the Constitution of Pakistan, 1973 under Article 212(3). Serving as a Process Server in the Civil Court of Narowal since February 14, 1991, the petitioner contested his non-promotion to the post of Naib Nazir despite being eligible. A test was conducted for promotion, and based on merit, respondents Muhammad Ikram and Muhammad Idrees were promoted. The petitioner’s departmental appeal and subsequent appeal before the Punjab Service Tribunal were dismissed. The Supreme Court upheld the impugned judgment, highlighting that the promotions were based on a fair merit-based test conducted by the Departmental Selection Committee (D.P.C.). The court found no irregularities in the promotion process and deemed the judgment just and proper, dismissing the petition and ... |
| 2002 SLD 1832, 2002 PLC 887 | Civil Appeals Nos. 1412 to 1414 of 1999 , decided on 01.10.2001 | This case revolves around the employment status of workers in the Irrigation Department who were initially hired on a temporary basis but claimed permanent status after serving for more than 90 days. The Supreme Court of Pakistan upheld the concurrent findings of the Labour Court and the Labour Appellate Tribunal, which ruled that these employees had become permanent workmen under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The case highlights the importance of recognizing the rights of employees in Pakistan and establishes a precedent regarding the determination of employment status based on continuous service. Key aspects include the legal interpretations of employment contracts, the implications of uninterrupted service, and the protections afforded to workers under labor laws. The decision reaffirms the courts' role in safeguarding labor rights and ensuring compliance with statutory provisions. This case serves as a significant referenc... |
| 2019 SLD 832, 2019 CLC 770 | C.R. No. 19-D of 2017 , decided on 08.12.2017 | This case revolves around a dispute between two brothers, Ghulam Haider and Ghulam Qadir, concerning the ownership of a property. Ghulam Haider claimed the property was purchased as a Benami transaction in his favor, while Ghulam Qadir argued that he was the legitimate owner based on a registered sale deed. The Lahore High Court, presided over by Justice Tariq Iftikhar Ahmad, examined the evidence presented by both parties, including testimonies and documentary proof. The court emphasized the legal requirements to prove a Benami transaction, which include the source of consideration, custody of original documents, and possession of the property. Ultimately, the court upheld the lower courts' decisions, finding that Ghulam Haider did not meet the burden of proof required to substantiate his claims. The decision highlights the complexities of property law and the importance of proper documentation in ownership disputes.... |
| 2016 SLD 906, 2016 CLC 288 | Writ Petition No. 56 of 2015 , decided on 13.05.2015 | In the case of Writ Petition No. 56 of 2015, Fida Hussain challenged the Returning Officer's refusal to accept his nomination papers for the GBLA-4 Hunza/Nagar elections, citing a delay of only twelve minutes in submission. The Chief Court, presided over by Judges JAN SAHIB C.J. and MUHAMMAD ALAM J., ruled that the delay was negligible and that the Returning Officer had acted outside the bounds of the law. The court emphasized the importance of the right to contest elections and directed the Returning Officer to reschedule the scrutiny process. This case highlights the significance of procedural fairness in electoral processes, ensuring candidates are not unjustly excluded due to minor technicalities. The decision reinforces the legal framework surrounding election nominations in Gilgit-Baltistan and sets a precedent for handling similar cases in the future.... |
| 2002 SLD 1673, 2002 CLD 1183 | Writ Petitions Nos. 12519 of 1996, 7908 of 1992, 5 , decided on 19.02.2002 | This landmark case adjudicated by the Lahore High Court addresses crucial issues in the sugar industry, particularly regarding the application of excise duty exemptions under the Punjab Sugar Factories Control Rules of 1950. The court examined the legitimacy of notifications impacting sugar mills that had already produced excess stocks based on previous average production rates. The court determined that the imposition of new conditions retroactively was unjust and effectively amounted to a withdrawal of previously granted exemptions. This case underscores the importance of maintaining regulatory stability and the need for clear communication from government authorities to industry stakeholders. The ruling is significant for all stakeholders in the sugar production sector, setting a precedent on how excise duties and exemptions are to be interpreted and enforced. It emphasizes that legal obligations must be clear and that businesses should not suffer penalties for acting on the basis o... |
| 1967 SLD 87, 1967 PLD 458 | Civil Appeal No. K-76 of 1964 , decided on 22.05.1967 | In the landmark case of Civil Appeal No. K-76 of 1964, the Supreme Court of Pakistan addressed critical issues surrounding the confiscation of gold bars under the Sea Customs Act, 1878. The case arose when the Collector of Customs ordered the confiscation of gold allegedly imported illegally, citing violations of a government notification. The Supreme Court examined the evidence and highlighted the necessity for the Customs authorities to establish a prima facie case regarding the origins of the gold. The Court's decision underscored the importance of fair adjudication and the rights of individuals against arbitrary state action. By quashing the Collector's order, the Court reinforced the legal principles governing the burden of proof in customs cases, emphasizing that historical presence of gold in Pakistan could not be overlooked. This case is pivotal for understanding customs law and the rights of traders in Pakistan, making it a significant reference for future cases involving impo... |
| 2009 SLD 2348, (2009) 309 ITR 174 | SPECIAL CIVIL APPLICATION No. 8976 OF 1995 , decided on 23.09.2008 | In the case of Roshanlal S. Jain (AOP) vs. Deputy Commissioner of Income Tax, the Gujarat High Court addressed the constitutionality and application of sections 234A and 234B of the Income-tax Act, 1961. The petitioner challenged the imposition of interest for late filing of returns and non-payment of advance tax, arguing that these provisions were ultra vires and led to double taxation. The court clarified that interest under section 234A applies for delays in filing returns, while section 234B pertains to defaults in advance tax payments. The judgment emphasized that both liabilities are distinct and uphold the legislative intent of the tax code. The court reinforced that compliance with statutory requirements is crucial and that claims for exemptions based on payments made after the financial year do not negate the obligation to pay interest. This ruling affirms the integrity of tax laws and clarifies the responsibilities of taxpayers, thereby maintaining the balance between legisla... |
| 1988 SLD 1040, 1988 PLC 387 | Appeal No. 99 of 1986 , decided on 30.03.1988 | In this landmark case, the Service Tribunal of the North-West Frontier Province addressed the unlawful dismissal of a Head Constable due to alleged misconduct. The critical issue revolved around jurisdictional overreach by the Deputy Inspector-General, who, despite being the appellate authority, imposed a major penalty without proper legal basis. The Tribunal's ruling reinstated the appellant, highlighting the necessity for law enforcement agencies to follow due process and the rules governing service matters. This case serves as a significant precedent in ensuring that disciplinary actions within police forces are conducted in accordance with established laws, thereby protecting the rights of the officers involved. Keywords such as 'police misconduct', 'jurisdiction', 'disciplinary actions', and 'service rules' are vital for understanding the implications of this ruling.... |
| 2011 SLD 712, 2011 CLC 1216 | Writ Petition No.7848 of 2009 , decided on 23.04.2010 | In the landmark case of Bareeha Zainab vs. University of Health Sciences, the Lahore High Court addressed the issue of discrimination in admission processes for disabled candidates. The petitioner, Bareeha Zainab, was denied admission to the MBBS program on the grounds that her disability fell within Category 'A', while another candidate with a similar disability was admitted under Category 'B'. The court scrutinized the assessments made by the Medical Board and concluded that both candidates had comparable disabilities, thus ruling in favor of the petitioner. This decision underscores the importance of fair treatment in educational admissions, especially for individuals with disabilities. The ruling highlights the necessity for transparent criteria in categorizing disabilities to prevent unjust discrimination. Keywords: admission discrimination, educational equity, disabled candidates, Lahore High Court.... |
| 2016 SLD 972 = 2016 CLC 786 | D-3868 of 2015 , decided on 06.11.2015 | In the case of Muhammad Ismail vs. Provincial Election Commission, the Sindh High Court ruled in favor of the petitioner, allowing his constitutional petition against the cancellation of his nomination papers for local government elections. The court found that the cancellation was based on an FIR that lacked credible evidence, as the alleged victim denied the allegations of abduction. The judgment emphasized the importance of adhering to legal standards in the election process, highlighting that mere registration of an FIR does not equate to disqualification unless there is a conviction. The decision underscores the rights of candidates to contest elections free from unfounded legal challenges, ensuring that the election process remains fair and just. This case sets a precedent for future electoral disputes, reinforcing the principle that individuals should not be disqualified from participating in elections based solely on unproven allegations. Keywords: election law, constitutional ... |
| 2010 SLD 2336, (2011) 103 TAX 52, 2010 PTD 2552, 2011 PTCL 448 | Writ Petition No. 6512 of 2008 , decided on 08.09.2010 | In the landmark case of Defence Housing Authority vs. Deputy Commissioner Income Tax, the Lahore High Court addressed the status of DHA as a local authority for tax exemption purposes under the Income Tax Ordinance, 2001. The court analyzed the statutory framework surrounding local authorities and their powers to manage local funds. It was determined that DHA, by virtue of its governance structure and financial management, qualifies for tax exemptions for the years 2003 to 2005. This decision highlights the critical role of local governance in fiscal matters, emphasizing the need for clear definitions of authority status in tax legislation. It sets a precedent for similar organizations seeking tax relief, reinforcing the legal interpretations of local authority status in Pakistan, especially in urban development contexts. This ruling is significant for stakeholders in local governance and taxation, providing a clearer understanding of tax obligations and exemptions for entities classif... |
| 2020 SLD 2412 = 2020 MLD 1965 | High Court Appeal No. 405 of 2017 , decided on 03.10.2019 | In the case of High Court Appeal No. 405 of 2017, the Sindh High Court ruled on a dispute involving the compensation for construction work carried out by the respondent, a government contractor. The case revolved around the admissibility of secondary evidence due to the misplacement of the measurement book, a critical document that recorded the work done. The court emphasized the responsibility of the custodians of the measurement book and affirmed that, despite the photocopies being produced as evidence, the absence of objections during the trial rendered them admissible. This case highlights the importance of procedural correctness in legal proceedings and the implications of evidence handling in court decisions, making it a significant reference for similar cases involving contractual disputes and evidence law. Key phrases such as 'compensation for construction work', 'admissibility of evidence', and 'measurement book' are pivotal in understanding the legal principles at play, and t... |
| 2002 SLD 2447, 2002 PLD 68 | Civil petition for Special Leave to Appeal No. 96 , decided on 12.07.2001 | This case revolves around the cancellation of Nisar Ahmed's appointment as a civil servant and the subsequent appeal to the Supreme Court of Pakistan. The Supreme Court upheld the Service Tribunal's decision, emphasizing the importance of lawful appointments and the role of competent authorities in public service. The ruling highlighted the necessity for good governance and the integrity of bureaucratic processes, stating that mere compliance with unlawful directives is not acceptable. The case serves as a precedent for future disputes regarding public service appointments, emphasizing adherence to legal frameworks and the protection of individual rights against arbitrary actions by authorities.... |
| 2016 SLD 3923, 2016 YLR 2197 | D-2741 of 2016 , decided on 01.12.2016 | In the case before the Sindh High Court, the plaintiffs sought to condone a delay in the filing of lists of witnesses and documents due to the serious illness of the plaintiff. The court evaluated the principles under the Civil Procedure Code, particularly Order XIII, which governs the production of documents. The court determined that the delays were minor and justified, as the plaintiff's health issues hindered compliance with court timelines. The ruling underscored the court's discretion in such matters, emphasizing that the pursuit of justice should not be stifled by procedural delays, especially when good cause is shown. This case highlights the importance of allowing parties to present their evidence, ensuring that justice is served without undue hindrance from technicalities. Legal practitioners should note the implications of this decision on future cases involving procedural timelines and the necessity for courts to act with flexibility in the interest of justice.... |
| 2007 SLD 626, 2007 SCMR 951 | Civil Appeal No. 1535 of 2006 , decided on 09.02.2007 | In the landmark case of Shahid Hussain Abbasi vs. Secretary to the Government of N.W.F.P. Education Department, the Supreme Court of Pakistan addressed the issue of advance increments for public sector employees who attain higher qualifications after their appointment. The appellant, a lecturer in law, successfully argued that despite not holding an LL.M. degree at the time of his initial appointment, his subsequent attainment of the degree while in service entitled him to the benefits outlined in the North West Frontier Province Service Tribunals Act. The Court's ruling reinforced the principle that educational advancements made during employment should be recognized and rewarded, aligning with the government's policy aimed at promoting higher education among its workforce. This decision not only highlights the importance of continuing education but also sets a precedent for similar cases involving professional development and salary increments in the public sector.... |
| 1971 SLD 303, 1971 SCMR 548 | Civil Petition for Special Leave to Appeal No. 65 , decided on 24.06.1971 | In the case of Civil Petition for Special Leave to Appeal No. 65 of 1971, the Supreme Court of Pakistan addressed a dispute involving allegations of fraud in a land transaction. The petitioners challenged a mutation entry, claiming that one of the respondents, Mst. Hanifan Bibi, who is deaf and dumb, was unable to consent to the sale. The court emphasized that the provisions of the Civil Procedure Code regarding the necessity of a next friend do not apply unless the individual is also of unsound mind, which was not established in this case. The court noted that the respondents had presented evidence of fraud, asserting that the mutation was obtained in collusion with Revenue staff. Ultimately, the court upheld the findings of the lower courts that the respondents were the rightful owners, and the petition was dismissed. Legal practitioners involved included Muhammad Abdul Wahid and Sh. Abdul Karim, representing the petitioners. This case highlights the importance of consent in property... |
| 2014 SLD 582 = 2014 MLD 1223 | Criminal Miscellaneous No. 9833-B of 2013 , decided on 05.08.2013 | In the case of Criminal Miscellaneous No. 9833-B of 2013, the Lahore High Court evaluated a bail petition under section 497 of the Criminal Procedure Code. The petitioner, Bilal, was accused of robbery under sections 392 and 411 of the Penal Code. The court highlighted significant delays in the FIR registration and the lack of direct evidence implicating the petitioner. The supplementary statement used to link him to the crime came months after the incident without any credible source, rendering it legally insignificant. Furthermore, the absence of a test identification parade, which is crucial when an accused is not named in the FIR, added to the case's complexity. Despite the prosecution's claims regarding the recovery of cash from the petitioner and previous allegations against him, the court ruled that mere registration of cases without conviction cannot deny bail if the accused is otherwise entitled to it. The decision underscored the principles of justice and the importance of fa... |
| 1992 SLD 949 = 1992 CLC 1624 | R.O.A. No. 13 of 1988 , decided on 14.04.1991 | This case examines the administrative decision to create an additional Lambardari post in the village Rattokala due to increased population and administrative challenges. The appeal was made by Saeed Muhammad, who was the Lambardar of two Pattis, against the decision that favored the creation of a new post for Haji Mahla Khan's Patti. The ruling emphasized the importance of addressing local administrative needs over individual income concerns, establishing that the local authorities are best equipped to make such decisions. This case highlights the significance of effective governance in managing local land revenue issues and ensuring community needs are met efficiently.... |
| 2001 SLD 1585, 2001 PLC 183 | Appeal NoXAR 27 of 1999 , decided on 24.11.1999 | This case revolves around the termination of a Chowkidar's employment following the sale of the property where he was stationed. The employee contested the termination, claiming it was unjustified and based on mala fides due to his previous application for overtime wages. However, the Labour Appellate Tribunal found no evidence of wrongdoing by the employer. The court held that the employee was properly compensated for the notice period and that his position as the junior most Chowkidar did not entitle him to continued employment when the company no longer required his services. This case underscores the importance of adhering to company policies and the legal framework governing employment terminations. Keywords include: employment law, termination of service, industrial relations, standing orders, and workers' rights.... |
| 1958 SLD 138, 1958 PLD 131 | Criminal Appeal No. 607 of 1956 , decided on 22.11.1957 | This case revolves around the criminal appeal of Khanun, who was convicted of murdering his wife, Mst. Nuran, under section 302 of the Pakistan Penal Code. The Lahore High Court reviewed the evidence presented against him, which included testimonies and an alleged confession. The court found inconsistencies in witness statements and questioned the reliability of the evidence, leading to doubts about the prosecution's case. The judgment emphasized the importance of credible evidence in criminal proceedings, ultimately resulting in the acceptance of the appeal and the release of Khanun. This case underscores the critical nature of fair trials and the necessity for substantial proof in criminal law. Keywords such as 'criminal appeal', 'murder conviction', 'reliable evidence', 'judicial review', and 'Pakistan Penal Code' are significant in understanding the legal implications of this case.... |
| 2008 SLD 522 = 2008 PLD 408 | Writ Petition No. 2020 of 1999 , decided on 07.05.2008 | In the case of Writ Petition No. 2020 of 1999, the Lahore High Court addressed the jurisdictional conflict between Family Courts and Khidmat Committees regarding maintenance allowances. The court ruled that the Khidmat Committee's order to enhance maintenance payments was issued without lawful authority, as it was not backed by any existing law. The petitioner, Raja Muhammad, contested the order made by the Khidmat Committee, which had increased the maintenance for his ex-wife and children. The court's ruling reinforced the exclusive jurisdiction of Family Courts in such matters, ensuring adherence to legal standards and protecting the rights of the parties involved. This case highlights the significance of lawful authority in administrative actions and the necessity for established legal frameworks in family law disputes.... |
| 1997 SLD 410, 1997 PLD 135 | Writ Petition No. 15499 of 1996 , decided on 23.10.1996 | In the case of Muhammad Yousaf vs. Inspector-General of Police, the Lahore High Court addressed serious concerns regarding police negligence in investigating the murder of Yousaf's son. The petitioner had initially registered a case but faced apathy and lack of action from the police despite providing additional information. The court underscored the importance of effective control over the police by the District Magistrate and mandated that the authorities ensure thorough investigations without bias. This case highlights the critical need for accountability in law enforcement and the protection of citizens' rights under the Constitution of Pakistan. The court's ruling reinforces the obligation of police to act promptly and justly in cognizable offences, ensuring that the legal machinery functions as intended to prevent miscarriages of justice.... |
| 2023 CLC 838, 2023 SLD 1465 | Regular Second Appeal No.09, Civil Revisions Nos.2 , decided on 29.08.2022 | In the case before the Islamabad High Court, a dispute arose over the ownership of a plot of land, with claims made by the wife, the husband, and a buyer. The wife contended that the plot was gifted to her by the husband, while the husband denied this claim, asserting his ownership. The buyer claimed to have purchased the property from the husband. The trial court consolidated the suits and ruled in favor of the buyer, which was upheld by the appellate court. The High Court found that the requirements for proving the gift, such as delivery of possession and proper documentation, were not met. The case highlights important aspects of property law under the Specific Relief Act, particularly regarding gifts between spouses and the necessity of proving ownership through concrete evidence. The decision underscores the need for clear documentation and witness testimony in property disputes. This ruling is significant for those involved in similar disputes, as it clarifies the legal standards... |
| 1978 SLD 874 = (1978) 115 ITR 301 | IT REFERRED CASE Nos. 118 TO 120 OF 1974, 86, 113 , decided on 20.04.1978 | In the landmark case of the Karnataka High Court, the core issue revolved around the powers of the Commissioner of Income Tax under section 263 of the Income-tax Act, 1961. The court analyzed the implications of sections 215, 216, and 217 related to advance tax and penal interest. The High Court concluded that the ITO's failure to mention interest in the assessment order did not constitute a waiver of interest. The ruling highlighted the quasi-judicial nature of the proceedings under these sections, asserting that the Commissioner could only act if there was an existing order that was erroneous and prejudicial to the revenue. The decision reaffirmed the necessity for procedural clarity in tax assessments, emphasizing that interest orders must follow a regular assessment. This case is significant for tax professionals and legal practitioners, as it clarifies the limitations of the Commissioner's powers and the obligations of the ITO in tax matters.... |
| 2002 SLD 2796 = (2002) 257 ITR 449 | This case revolves around the assessment of capital gains tax following the retirement of a partner from a partnership firm. The key legal issues included whether the excess amount received by the outgoing partner constituted taxable income under the Income-tax Act, 1961, specifically under section 47(ii) and section 2(47). The court's judgment clarified the legal ramifications of partner retirement versus firm dissolution, emphasizing that any excess payment received by the retiring partner would be subject to capital gains tax. This case is significant for understanding the tax implications for partners exiting partnerships, which is a common issue in partnership law. Keywords related to this case include 'capital gains tax', 'Income-tax Act', 'partner retirement', 'firm dissolution', and 'tax implications'.... | |
| 1994 SLD 156, 1994 PTD 1210, (1993) 203 ITR 1038 | D.B. Income Tax Reference No. 3 of 1981 , decided on 17.12.1992 | In the case of D.B. Income Tax Reference No. 3 of 1981, the Rajasthan High Court addressed critical issues related to business expenditures under the Income Tax Act, 1961. The case involved the construction of a fountain deemed to enhance the firm’s visibility and advertise its offerings. The court found that the expenditure was justified under Section 37 of the Income Tax Act, emphasizing that expenditures aimed at benefitting business operations, even indirectly, qualify as business expenditures. Furthermore, the court highlighted procedural flaws in the Tribunal's handling of interest claims on partner loans, necessitating a comprehensive reassessment by the Income Tax Officer. This case underscores the importance of distinguishing between capital and revenue expenditures while also ensuring that all parties have the opportunity to present their arguments effectively in tax-related disputes.... |
| 2019 SLD 808, 2019 PTD 613 | Customs Reference No. 118360 of 2017 , decided on 05.12.2018 | In the case of Customs Reference No. 118360 of 2017, the Lahore High Court addressed an appeal concerning the Customs Act of 1969. The case involved a significant delay in filing an appeal to the Customs Appellate Tribunal, which was dismissed due to being time-barred. The petitioner, represented by Baqir Hussain, argued that the delay was due to the late delivery of an order copy. However, the court found the explanations inadequate and upheld the Tribunal's decision. This case highlights the importance of timely legal action and the strict adherence to procedural rules in customs law. Keywords include Customs Act, appeal process, delay in filing, and Lahore High Court.... |
| 1975 SLD 296, 1975 SCMR 391 | 7-R of 1975 , decided on 14.03.1975 | In the case of Muhammad Usman and another vs The State, the Supreme Court of Pakistan addressed the issue of bail under the Criminal Procedure Code and the Penal Code. The petitioners challenged the Lahore High Court's refusal to grant bail in connection with serious charges, including attempted murder. The court emphasized the importance of sound judicial discretion in bail matters, particularly when serious allegations are involved. The judgment reaffirmed that the existence of a counter version in the FIR does not undermine the High Court's decision if it is based on the materials on record. This case highlights the judicial approach to bail applications and the significance of maintaining judicial integrity in the face of competing narratives. Relevant keywords include 'bail', 'criminal procedure', 'Supreme Court of Pakistan', 'judicial discretion', and 'attempted murder'.... |
| 2019 SLD 629 = 2019 MLD 365 | C.F.A. No. 7 of 2017 , decided on 04.04.2017 | In the case of C.F.A. No. 7 of 2017, the Chief Court addressed a civil first appeal concerning the Land Acquisition Act, 1894, particularly focusing on Section 18, which deals with compensation disputes. The appellant, Saifullah, contested an order from the learned Vacation District Judge Gilgit regarding a compensation amount of Rs. 4,94,56,250. The court emphasized the importance of compliance with previous orders and highlighted the frivolous nature of the appeal, noting that the appellant had not acted upon earlier directives. The court's ruling underscored that the appeal was based on mala fides, affirming the necessity for legal compliance and efficient judicial process. This case illustrates the enforcement of legal orders and the consequences of non-compliance within land acquisition disputes.... |
| 2002 SLD 698, 2002 SCMR 1990 | Criminal Petition No. 837-L of 2001 , decided on 15.04.2002 | The case revolves around a criminal petition where the petitioners sought to challenge a life sentence imposed by the trial court. The petitioners argued that there was a conflict between the medical evidence and ocular evidence regarding the fatal shot that killed the deceased. They claimed that they were not present at the crime scene and provided an alibi with supporting documentation. However, the Supreme Court ruled that the issues raised amounted to deeper appreciation of evidence, which was not appropriate at the suspension of sentence stage. The court upheld the decision of the Lahore High Court, thereby maintaining the life sentence without suspension. This case highlights critical aspects of evidentiary conflict, the importance of procedural correctness in appeals, and the court's stance on the limits of evidence evaluation during suspension petitions. Important keywords in this context include 'criminal law', 'evidence', 'suspension of sentence', 'Supreme Court', 'Pakistan P... |
| 1992 SLD 808, 1992 SCMR 2162 | Civil Appeal No.837 of 1990 , decided on 01.06.1992 | In the case of Civil Appeal No.837 of 1990, the Supreme Court of Pakistan examined the rights of civil servants in the police department regarding revision petitions under Rule 12 of the Punjab Police (Efficiency and Discipline) Rules, 1975. The court granted leave to appeal to assess whether a civil servant had a vested right to file a revision petition and whether the Inspector-General of Police was obligated to entertain such petitions. The case arose after the respondent, an Assistant Sub-Inspector, faced dismissal and subsequently sought to challenge the decision through a revision petition. The Tribunal concluded that the Inspector-General possessed the power of revision and should have entertained the petition as such. The court ultimately dismissed the appeal but acknowledged the importance of procedural fairness and the rights of public servants in disciplinary matters.... |
| 1985 SLD 347, 1985 SCMR 51 | Civil Appeal No. 56 of 1982 , decided on 23.10.1984 | This case revolves around the regularization of services of ad hoc lecturers at the Federal Government College for Women, Islamabad under the framework of the Constitution of Pakistan, specifically Article 212(3). The lecturers, after being appointed on an ad hoc basis, sought to have their service dates regularized to a date earlier than that permitted by the Establishment Division's notification. The Supreme Court ultimately found in favor of the Service Tribunal's decision, which ruled that the Education Ministry's actions were beyond its jurisdiction, and that the regularization could not be backdated due to the mandatory requirement of consulting the Public Service Commission. This case underscores the complexities of civil service appointments and the legal framework governing them, particularly in relation to seniority rights and the implications of Martial Law Regulations. Key considerations include the interpretation of statutory orders, the jurisdiction of administrative bodi... |
| 1957 SLD 146, (1957) 31 ITR 405 | Case Referred Nos. 20 to 23 of 1953 , decided on 30.08.1956 | In the case of M.A. Chidambaran Chettiar v. Commissioner of Income Tax, the Madras High Court addressed critical issues regarding the grossing up of dividend income under the Indian Income-tax Act, 1922. The case revolved around whether the dividend received by the petitioner from a non-resident company could be grossed up for tax purposes. The court analyzed sections 16(2) and 18(5) of the Act, determining that the lack of assessment for the Chettinad Company precluded the grossing up of dividends. This decision is significant for understanding the tax implications for dividends received from companies that are not subject to income tax in India. The ruling reinforces the necessity for companies to be assessed under the Income-tax Act for shareholders to benefit from grossing up provisions. This case highlights the importance of compliance with tax laws for foreign and non-resident companies operating in India, ensuring that dividend distributions are appropriately taxed. The ruling a... |
| 1993 SLD 183, 1993 PTD 1465, (1993) 200 ITR 544 | I.T.R. No 161 of 1981 , decided on 23.10.1992 | In the case of Modi Spinning and Weaving Mills Co. Ltd. vs. Commissioner of Income Tax, the Delhi High Court addressed significant issues related to income tax deductions under the Income Tax Act, 1961. The case revolved around the interpretation of 'current repairs' as outlined in Section 30(a)(ii) of the Act. The Court clarified that expenses incurred for repairs that were long overdue do not qualify as current repairs and are therefore not deductible. This ruling aligns with the principle that deductions are permissible only for expenses aimed at maintaining an asset's functionality without enhancing its value. The Court also discussed the nature of business expenditure under Section 37(1) and the implications of the High Court's advisory jurisdiction under Section 256, emphasizing that questions should not introduce new issues not previously considered by the Appellate Tribunal. The ruling further delineated the boundaries between capital and revenue expenditures, setting a precede... |
| 1963 SLD 2, 1963 PLD 280 | Writ Petition No. 268 of 1960 , decided on 23.08.1962 | In the case of Murad Ali vs. Collector of Central Excise and Land Customs, the Sindh High Court addressed the legality of confiscation procedures under the Sea Customs Act, 1878. The petitioner contended that his lorry, seized while carrying contraband sugar, was confiscated without being given the option to pay a fine, as mandated by section 183 of the Act. The court found that the confiscation was invalid since the petitioner was denied this option, highlighting the importance of due process in customs law. Additionally, the court examined the implications of the Imports and Exports (Control) Act, 1950, determining that its provisions did not extend to the means of transport for confiscated goods. This case underscores the critical balance between law enforcement and the rights of individuals in customs regulation, and the necessity for clarity in judicial decisions to maintain legal consistency.... |
| 1997 SLD 250, 1997 PTD 2124 | I.T.A. No.3069/LB of 1991-92 , decided on 04.01.1996 | In the case of I.T.A. No.3069/LB of 1991-92, the Appellate Tribunal Inland Revenue addressed issues surrounding the Income Tax Ordinance, 1979, specifically Section 22, which deals with income from business and the estimation of sales and gross profit rates (G.P. rates). The assessee, engaged in the trade of nylon ropes, had reported substantial sales figures but failed to substantiate these with adequate documentation. The assessing officer rejected the declared sales and estimated higher figures based on the evidence presented. The Tribunal, led by Judicial Member Nasim Sikandar and Accountant Member Shariq Mehmood, found the assessing officer's estimates reasonable given the circumstances. The Tribunal's decision emphasized the importance of proper documentation in tax assessments and affirmed the legitimacy of the assessment process, reinforcing the standards set by the Income Tax Ordinance. This case underscores the critical nature of compliance and documentation in business opera... |
| 1991 SLD 107, 1991 PTD 460, (1991) 63 TAX 35 | Income Tax Reference No.218 of 1976 , decided on 07.12.1988 | In the case of Zenith Steel Pipes Ltd. vs. Commissioner of Income Tax, the Bombay High Court addressed critical issues surrounding business losses as per the Income Tax Act of 1961. The case revolved around the import of electrical spare parts that became untraceable, leading to a significant financial loss for the manufacturer. The assessee, Zenith Steel Pipes Ltd., had imported these parts for manufacturing purposes but faced challenges when the consignment was not located for an extended period. Upon tracing, the goods were found to be rusted, prompting the company to decide against clearing them, which would have involved further financial expenditure. The court highlighted the importance of recognizing business decisions made by companies and affirmed that losses incurred under such circumstances should be considered valid. This ruling reinforces the principle that companies have the discretion to manage their resources and make decisions that are in their financial interest, with... |
| 2015 SLD 1670, (2015) 112 TAX 125 | S.T.A. No.92/PB/2013 , decided on 01.10.2014 | This case revolves around the interpretation of the Sales Tax Act, 1990, specifically focusing on taxation obligations of unregistered persons engaged in the sale of sugar. The core issue addressed was whether the appellant, who was making taxable supplies but was unregistered, should be subjected to additional sales tax. The tribunal underscored that imposing sales tax on the appellant would constitute double taxation, as the tax had already been levied at the manufacturing stage. The decision also clarified the legal obligations regarding registration under the Sales Tax Act, reinforcing the importance of compliance to avoid legal repercussions. The ruling highlighted the nuances of taxation law, particularly in the context of sales tax recovery and the implications of registration status on tax liabilities. This case serves as a critical reference for understanding sales tax regulations and compliance requirements for businesses operating in the sale of goods, particularly in the fo... |
| 2011 SLD 347, 2011 CLD 1149 | Appeal No. 37 of 2011 , decided on 26.05.2011 | In the case of Securities and Exchange Commission of Pakistan's Appeal No. 37 of 2011, the Commission addressed the legality of investments made by Balochistan Engineering Works Limited in associated companies. The primary focus was on compliance with the Companies Ordinance, 1984, specifically section 208, which mandates prior approval from shareholders for such investments. The Commission found that the appellants failed to adequately disclose the details of the investments to the shareholders, leading to a fine for contravening the law. The decision underscored the critical importance of transparency and adherence to regulatory requirements in corporate governance, highlighting the necessity for companies to obtain proper authorization before engaging in significant financial transactions with associated entities. This case serves as a precedent for future interpretations of corporate governance laws in Pakistan, emphasizing the need for strict compliance with statutory provisions t... |
| 2009 SLD 477 = 2009 CLC 351 | Writ Petition No.229 of 2008 , decided on 03.12.2008 | In the case of Writ Petition No.229 of 2008, the Peshawar High Court addressed the issue of a suit dismissed for default due to the Presiding Officer's absence. The petitioners, represented by Muhammad Ayaz Khan Qasuria, argued that the restoration was unlawful and the power of attorney was invalid. However, the court found that the dismissal was void as it occurred on a non-hearing date. This case highlights the importance of proper legal representation and the implications of procedural errors in civil litigation. It reinforces the principles of the Limitation Act and the Specific Relief Act, emphasizing that limitations do not apply to void orders. The court's decision is significant for understanding the jurisdictional boundaries and procedural fairness in civil cases.... |
| 2016 SLD 1750 = 2016 LHC 1045 | WP No. 3479/2013 , decided on 10.03.2016 | In the case of Supreme Tube Industries Limited vs. Federation Of Pakistan Etc. (Pvt.), the Lahore High Court addressed the constitutional validity of Section 8B of the Sales Tax Act, 1990, which limits input tax adjustments to 90% of output tax. The Petitioners contended that this provision was unconstitutional and confiscatory, violating Article 23 of the Constitution. The Court, however, upheld the provision, stating it serves a public purpose by encouraging accurate tax declarations and preventing misdeclarations. The decision emphasized the importance of proper documentation in tax matters and underscored that the 10% retention is not an arbitrary deprivation of property but a necessary measure to ensure tax compliance. The judgment highlights the balance between taxpayer rights and the State's interest in tax collection, reaffirming the constitutionality of legislative measures aimed at improving financial integrity within the tax system. Keywords: Sales Tax Act, constitutional pe... |
| 1978 SLD 1 = 1978 PLD 1047 | Income-tax Reference No. 4 of 1970 , decided on 03.05.1978 | In the case of Income-tax Reference No. 4 of 1970, the Sindh High Court addressed the nature of a payment made to Forbes Campbell & Co. Ltd. for the termination of their sole-selling agency. The court ruled that the Rs. 60,000 received was a capital receipt, not taxable as income. This decision was based on the understanding that the payment compensated the respondent for the loss of a capital asset, specifically their sole agency rights. The case highlighted the importance of examining the true nature and purpose of payments in tax law, establishing that what is received for loss of capital is a capital receipt, while payments received as profit in trading transactions are taxable income. The judgment referenced key precedents to clarify the distinction between capital and revenue receipts, ensuring clarity in future tax assessments related to similar compensatory payments.... |
| 1969 SLD 488 = (1969) 73 ITR 283 | IT REFERENCE Nos. 67 OF 1962 AND 102 OF 1968 , decided on 18.12.1968 | In the case of Blue Star Engineering Co. (Bombay) (P.) Ltd. v. Commissioner of Income Tax, the Bombay High Court addressed complex issues of international taxation, particularly focusing on the business connections between a non-resident entity and an Indian company. The court evaluated whether the activities of the assessee constituted a business connection within the meaning of the Income-tax Act, 1961. The ruling emphasized the necessity for a real and intimate relationship between the non-resident's business activities outside India and the operations carried out within the taxable territories. The decision underscored the importance of proper administrative processes in tax assessments, particularly regarding the issuance of notices under sections 22 and 43, and affirmed the legality of the rectification process under section 154, highlighting the need for accuracy in tax records. This case serves as a significant precedent in understanding the tax obligations of foreign entities ... |
| 2022 SLD 6476 | ITA No. 3986/LB/2021 , decided on 31.03.2022 | In the case identified as ITA No. 3986/LB/2021, the Appellate Tribunal Inland Revenue in Lahore addressed significant tax law issues on March 31, 2022. The case arose from a dispute between the appellant, Mr. M. Mansha Sukhera, and the respondent, CIR, LTO, Lahore, represented by Mr. Umair Khan. The Tribunal's decision, delivered by Dr. SHAHID SIDDIQ, focused on the interpretation of tax regulations and compliance requirements. The ruling stressed the repercussions of tax evasion and the need for transparency in financial reporting. This case serves as a crucial reference for taxpayers and legal practitioners navigating the complexities of tax law in Pakistan. The Tribunal's ruling not only impacts the parties involved but also sets a precedent for future cases, highlighting the importance of adhering to established tax laws. The proceedings underscored the role of legal representation in tax disputes and the necessity for thorough preparation by advocates in presenting their cases eff... |
| 1981 SLD 1485, (1981) 127 ITR 572 | TAX CASE No. 596 OF 1976 , decided on 17.04.1980 | In the landmark case of Commissioner of Income Tax v. Motor Credit Co. (P.) Ltd., the Madras High Court addressed the critical issue of income recognition under the mercantile system of accounting as it pertains to tax liability. The case revolved around the assessment of accrued interest on advances made by the assessee to two firms, which had defaulted due to external circumstances that made recovery improbable. The court emphasized that mere accounting entries do not suffice for tax liability; rather, actual income realization is paramount. This ruling underscores the importance of aligning tax assessments with the substantive realities of the financial situation faced by entities, particularly in the context of mercantile accounting practices. The decision reinforces the principle that tax liabilities should reflect genuine income, not hypothetical amounts that have no chance of being collected. This case serves as a significant reference in the field of tax law, particularly regar... |
| 1996 SLD 1361 = 1996 PLD 219 | Writ Petition No. 3323 of 1981 , decided on 13.06.1995 | The case of Hudaybia Textile Mills Limited vs. Colony Assistant/Collector, Faisalabad, revolves around the legal complexities regarding land acquisition and administrative authority. The Lahore High Court examined the maintainability of a constitutional petition challenging an order of land resumption issued by the Colony Assistant, who lacked the requisite powers of a Collector at the time. The court underscored the importance of jurisdiction in administrative actions, ruling that the resumption order was null and void. The decision reinforced the rights of the petitioners over the land they had possessed for decades, emphasizing that government actions must be grounded in lawful authority. The case serves as a significant reference for issues of jurisdiction, administrative law, and the protection of property rights within the framework of the Constitution of Pakistan.... |
| 1983 SLD 1172 = (1983) 143 ITR 333 | Writ Petition Nos. 30446 and 30447 of 1981 , decided on 24.11.1982 | In the case of Hajee Mohamed Ibrahim v. Gift-tax Officer, decided by the Karnataka High Court on November 24, 1982, the court examined the jurisdiction of the Gift-tax Officer to reopen gift-tax assessments under section 16(1) of the Gift-tax Act, 1958. The petitioner had initially reported certain gifts in his gift-tax returns, which the GTO had partially accepted. However, after the petitioner revised his wealth-tax returns to claim deductions for the same gifts, the GTO sought to reopen the gift-tax assessments. The court ruled that the GTO could not reopen the assessments based on a mere change of opinion or subsequent information, as the relevant gifts had already been disclosed and assessed. This case highlights the importance of adhering to procedural requirements and the limits of the GTO's jurisdiction in reopening assessments. Keywords include Gift-tax Act, reassessment, jurisdiction, and tax compliance.... |
| 2006 SLD 2154, 2006 CLC 1036 | Writ Petition No.2185 of 2006 , decided on 04.04.2006 | In the case of Muhammad Nawaz vs. Additional Sessions Judge and others, the Lahore High Court addressed the complexities of marriage dissolution under the Dissolution of Muslim Marriages Act, particularly focusing on the validity of a second marriage following a minor's initial marriage. The petitioner, Muhammad Nawaz, argued that his brother's wife had entered into a second marriage without properly dissolving her first marriage, which was performed when she was a minor. The court highlighted that the law allows for repudiation through conduct or oral means and established that a subsequent marriage upon reaching puberty serves as proof of repudiation. This case underscores the importance of understanding marriage laws within the context of Muslim jurisprudence and the rights of individuals in such matters. The decision emphasizes the legal implications of marriage dissolution procedures and the role of the judiciary in interpreting these laws in light of individual circumstances.... |
| 1984 SLD 877, 1984 SCMR 1292 | Civil Appeal No. 138 of 1974 , decided on 02.04.1984 | In the case of Aman Ullah Shah vs. Muhammad Sharif Shah, the Supreme Court of Pakistan addressed the validity of a will made by Muhammad Ibrahim Shah. The appellant claimed ownership of a one-third share of the land based on the will, which was contested by the respondents who alleged that the will was forged and that the deceased was not of sound mind when it was executed. The courts found that the execution of the will was not proved, which led to the dismissal of the appeal. The case highlights the importance of establishing the validity of a will and the challenges that arise in disputes over property inheritance. Keywords such as 'will validity', 'inheritance disputes', and 'Supreme Court rulings' are relevant for understanding the implications of this case in legal contexts.... |
| 1983 SLD 260, 1983 SCMR 1092 | Civil Appeal No. 162 of 1978 , decided on 05.06.1983 | In the case of Civil Appeal No. 162 of 1978, the Supreme Court of Pakistan dealt with significant procedural issues regarding the Civil Procedure Code (V of 1908). The case revolved around the dismissal of an appeal for non-prosecution, where the appellant, Nowsheri Khan, was not present at the hearing. The Court emphasized that the adjournment of the hearing must be made by the Court itself, not by a court official such as a Moharrir or Reader. This decision underscores the importance of proper legal procedure and notification in civil appeals, ensuring that parties are adequately informed of hearing dates. The ruling serves as a critical reference for similar cases involving procedural lapses and the rights of appellants in civil litigation. Legal practitioners must ensure compliance with the procedural requirements set out in the Civil Procedure Code to avoid adverse outcomes. This case highlights key principles that are essential for maintaining the integrity of the judicial proces... |
| 1999 SLD 677, 1999 PTD 3773, (1999) 237 ITR 505 | C.W.P. Nos. 2481 of 1992 , decided on 05.03.1999 | This case revolves around the reassessment of wealth tax under the Wealth Tax Act, 1957. The petitioner, Dr. Karni Singh Ji, challenged the validity of reassessment notices issued by the Deputy Commissioner of Income Tax. The Delhi High Court upheld the validity of these notices, emphasizing the importance of the 'reason to believe' standard required for reopening assessments. The court clarified that if fresh information or facts indicate that wealth has escaped assessment, it provides sufficient ground for reassessment. The case highlights the procedural aspects of the Wealth Tax Act and the necessity for Assessing Officers to have a reasonable basis for their decisions. Additionally, it touches upon the interplay between the Wealth Tax Act and the Income Tax Act, particularly concerning the assessment years in question. The ruling reinforced the principle that assessments should not be reopened lightly, yet affirmed the authority of tax officials when justified by new evidence. This... |
| 2001 SLD 1975, 2001 PLC 949 | Nil and Miscellaneous No.9275 of 2000 , decided on 22.03.2001 | In the case of HABIB-UR-REHMAN vs THE SECRETARY TO GOVERNMENT OF SINDH, the Sindh High Court addressed critical issues surrounding civil service promotions and the jurisdiction of the courts versus service tribunals. The plaintiff, a civil servant, contested his non-promotion and the evaluation of his fitness by the Provincial Selection Board-II. The court clarified that under Article 212 of the Constitution of Pakistan, matters regarding the fitness of civil servants for promotion are strictly within the domain of the Service Tribunal and cannot be adjudicated in civil court. The ruling highlighted that the plaintiff's claims were not maintainable in civil proceedings due to the express legal provisions barring such suits. The decision reinforced the principle that civil servants do not have an inherent right to promotion, as these decisions are governed by departmental policies and regulations. The court's rejection of the plaint under Order VII, Rule 11 of the Civil Procedure Code, ... |
| 1993 SLD 1682 = 1993 PLC 1198 | Civil Appeals Nos. 94 and 95 of 1989 , decided on 23.01.1993 | This case revolves around the procedural fairness and the requirement for sufficient reasoning in disciplinary actions taken by the Water and Power Development Authority (WAPDA) against its employees. The Supreme Court of Pakistan highlighted the importance of detailed orders and the obligation of the authority to provide justifications for its decisions. The ruling underscores the necessity for transparency and accountability in administrative actions, particularly in cases of employee removal. The court's decision to remand the case back to WAPDA for reconsideration reflects a commitment to ensuring that the principles of natural justice are upheld. This case is significant for understanding the balance between administrative authority and employee rights, especially in the context of public service. It is crucial for legal practitioners and public sector entities to be aware of the implications of this ruling for future disciplinary proceedings, emphasizing the need for comprehensiv... |
| 2023 SCMR 1299, 2023 SLD 1434 | Jail Petition No. 169 of 2021 , decided on 01.06.2023 | In the case of Nazir Ahmed vs. The State, the Supreme Court of Pakistan addressed serious charges under the Anti Terrorism Act and the Explosive Substances Act. The petitioner was found in possession of a significant quantity of explosives, leading to his conviction by the Special Judge of the Anti Terrorism Court. The Lahore High Court upheld this conviction, prompting the petitioner to appeal to the Supreme Court. The Supreme Court, after reviewing the evidence, including testimonies from police officials and forensic reports, dismissed the petition for leave to appeal. The court highlighted that the testimonies provided by police officials were consistent and credible, countering the petitioner's claims of false implication. The judgement reaffirmed that minor inconsistencies in witness statements do not invalidate the prosecution's case if the core facts are substantiated. This ruling serves as a critical reference for future cases involving terrorism-related charges, emphasizing t... |
| 1974 SLD 218, 1974 SCMR 419 | Criminal Appeal No. 146 of 1969 , decided on 18.10.1973 | The case revolves around a murder trial where the primary accused, Muhammad Shafi, and his son, Muhammad Yusuf, were implicated in the murder of Ata Ullah, stemming from a financial dispute. The Supreme Court examined the evidence presented, particularly the testimonies of eyewitnesses, which were found to be inconsistent and unreliable. The Court underscored the absence of blood at the crime scene and noted that the prosecution failed to provide a clear timeline or manner of the alleged crime. The Court ultimately upheld the High Court's acquittal of both accused, emphasizing the principle of 'benefit of the doubt' in criminal proceedings. The decision highlighted the importance of credible evidence and the judicial responsibility to ensure fair trials, especially in cases involving serious charges like murder. This case serves as a significant reference point in understanding the standards of evidence required in criminal law and the judicial process in Pakistan.... |
| 2002 SLD 445, 2002 PTD 3091 | Civil Reference No. 1 of 1991 , decided on 08.04.2002 | This case revolves around a civil reference filed by the Institute of Chartered Accountants of Pakistan against Messrs Hyderali Bhimji & Co. The case highlights the critical importance of adhering to established procedures within the Chartered Accountants Ordinance, 1961, particularly regarding professional misconduct inquiries. The Sindh High Court found that the Investigation Committee had failed to follow mandatory legal provisions, violating the principles of natural justice by conducting ex parte proceedings without proper notification to the respondents. The court's decision emphasizes the need for regulatory bodies to uphold their responsibilities and ensure fair treatment of their members, thereby protecting the interests of the public and stakeholders. This case serves as a precedent for future inquiries, reinforcing the necessity for transparency and accountability within the auditing profession.... |
| 2021 SLD 2100, 2021 PLJ 638 | W.P. No. 48249 of 2020 , decided on 29.03.2021 | In the case of Syed Waseem Saqlain Gillani vs. Ex-officio Justice of Peace, the Lahore High Court addressed a petition under Article 199 of the Constitution of Pakistan, challenging the dismissal of a request for the registration of a criminal case against several respondents. The petitioner alleged that employees of Telenor Microfinance Bank Ltd. were involved in disbursing ghost loans and embezzling funds. The court criticized the Ex-officio Justice of Peace for failing to comprehend the legal requirements for registering a case, emphasizing that the presence of prima facie evidence suffices to initiate an investigation. The ruling reinforced the principle that the FIR serves to activate the legal process, and any verification of claims should occur post-registration. This case highlights the judiciary's role in ensuring that legitimate allegations of financial misconduct are adequately addressed, especially in the context of banking and finance. Key phrases include 'ghost loans', 'e... |
| 2003 SLD 655, 2003 SCMR 1014 | Civil Petition for Leave to Appeal No. 1051-L of 1 , decided on 29.05.2002 | The case revolves around the execution of a judgment related to a pre-emption suit where Mst. Bakhtawar Begum challenged the execution proceedings, claiming dispossession from immovable property. The Supreme Court of Pakistan reviewed the case and found that the petitioner failed to prove her possession of the suit property. The court emphasized the necessity of demonstrating possession for the objection petition to be valid under the Civil Procedure Code. Ultimately, the petition was dismissed, and the earlier decisions by the lower courts were upheld. This case highlights the importance of establishing possession in property disputes and the procedural requirements for filing objections during execution proceedings.... |
| 1988 SLD 596, 1988 PLC 325 | Appeal No.914/38 of 1986 , decided on 30.01.1988 | This case revolves around the appeal of Faiz Muhammad Malik, a former Foodgrain Inspector, who was dismissed from service under allegations of involvement in illegal transportation of rice. The Service Tribunal, Punjab, critically examined the procedural lapses in the dismissal process, particularly the failure to provide the appellant with an inquiry report or an opportunity to respond to the charges. The Tribunal emphasized the importance of adhering to the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, specifically section 7-A, which mandates that an employee must be given a fair chance to defend against allegations before any major penalty is imposed. The ruling reiterates the significance of due process in administrative actions, safeguarding the rights of civil servants against arbitrary dismissals. The decision to reinstate the appellant underscores the Tribunal's commitment to protect the integrity of civil service regulations and ensure that disciplinary action... |
| 2001 SLD 2300 = 2001 CLC 78 | Writ Petition No. 10933 of 1999 , decided on 14.09.2000 | In the case of Writ Petition No. 10933 of 1999, the Lahore High Court dealt with a constitutional petition concerning maintenance allowances under the West Pakistan Family Courts Act. The petitioner, Syed Najmul Hassan, contested the maintenance fixed by the Family Court and modified by the Lower Appellate Court, which set the amounts at Rs.2,000 for his wife, Mst. Nabeela Tabassum, and Rs.1,000 for their minor daughter. The court found that the maintenance amounts were reasonable given the petitioner's income and financial situation, which was estimated at Rs.6,000 per month. The court dismissed the petition, affirming the appellate court's decision and allowing the maintenance payments to continue as ordered. This case illustrates the importance of financial assessments in family law, particularly regarding the rights of women and children to receive adequate support. Keywords such as 'maintenance allowances', 'family law', 'Lahore High Court', and 'constitutional petition' are criti... |
| 2000 SLD 1533, 2000 PLD 104 | Civil Petition for Leave to Appeal Nos. 1393 and 1 , decided on 07.10.1999 | In the case of Saleemullah Khan vs. Federation of Pakistan, the Supreme Court of Pakistan addressed significant issues regarding the removal of a civil servant under the Government Servants (Efficiency and Discipline) Rules, 1973. This landmark decision highlighted the importance of adhering to due process and the authority of competent bodies in disciplinary actions. The case revolved around allegations of misconduct and corruption against Saleemullah Khan, who served in the Police Service of Pakistan. Following a flawed inquiry process, he was removed from service, a decision that was contested and ultimately overturned by the Federal Service Tribunal. The Supreme Court ruled that the initial removal notification was null and void, emphasizing the necessity for proper authority's approval in such administrative actions. This case serves as a vital precedent in civil service law, reinforcing the principles of legality and fairness in disciplinary proceedings, and is crucial for unders... |
| 2010 SLD 772, 2010 PLJ 74 | Crl. Appeal No. 10 of 2010 , decided on 23.02.2010 | In the case of Crl. Appeal No. 10 of 2010 decided on February 23, 2010, by the Shariat Court (AJ&K), the appellant Muhammad Ashraf challenged his conviction under the Prohibition (Enforcement of Hadd) Act, 1985. The court scrutinized the evidence presented, particularly the report of the chemical examiner, which was deemed inadequate as it was not prepared according to legal requirements and was not presented in court. The prosecution's inability to establish the nature of the seized materials led to the conclusion that the conviction was unjustified. As a result, the court acquitted the appellant, emphasizing the importance of proper evidence in criminal proceedings. This case highlights the critical role of procedural adherence in ensuring justice and the necessity for the prosecution to meet its burden of proof beyond a reasonable doubt. Keywords: criminal appeal, acquittal, Prohibition Act, evidence, legal proceedings, justice.... |
| 1983 SLD 1671, 1983 PLC 667 | 600/1969 of 1982 , decided on 15.02.1983 | This case revolves around the appeal filed by Forest Guards against the cancellation of their promotions to Foresters. It highlights the procedural requirements outlined in the Punjab Civil Servants (Appointment and Conditions of Service) Rules, 1974, specifically regarding the formation of Departmental Promotion Committees. The case emphasizes the importance of adhering to established rules and the consequences of failing to exhaust administrative remedies before seeking judicial relief. The judgment reinforces the principle that invalid recommendations do not confer rights, thereby impacting the legitimacy of promotions and administrative actions within the Punjab forestry sector.... |
| 1992 SLD 2187, 1992 PLJ 134 | Civil Appeal No. 3 of 1983 , decided on 19.08.1991 | In the case of Civil Appeal No. 3 of 1983, the Supreme Court of Pakistan addressed important jurisdictional issues regarding the Peshawar High Court's authority over the Federally Administered Tribal Areas. The dispute arose from violent incidents between two tribes, the Bangashes and the Turi, related to land disputes in Kurram Agency. The court reaffirmed previous judgments that excluded the jurisdiction of the High Court in tribal areas, emphasizing that the Constitution and relevant laws did not confer such authority. This case highlights the complexities of legal jurisdiction in tribal regions of Pakistan and the importance of understanding the historical context of legal frameworks governing these areas. Keywords such as 'jurisdiction', 'tribal areas', 'Peshawar High Court', and 'Supreme Court of Pakistan' are crucial for legal professionals and scholars studying the implications of this case.... |
| 2006 SLD 3049, 2006 PLD 285 | Criminal Miscellaneous Application No. 83 of 2004 , decided on 01.02.2006 | In the case of Syed Abdullah Shah vs. Khadoo alias Khadim Hussain, the Sindh High Court addressed the critical issue of bail cancellation under the Criminal Procedure Code, specifically section 497(5). The court determined that the initial grant of bail to the respondent was made without a comprehensive assessment of the evidence, particularly concerning the respondent's role in the murder of Umer Shah. The court highlighted the importance of evaluating vicarious liability in cases involving fatal injuries. This case underscores the legal principles governing bail in serious criminal offenses, emphasizing that each case must be examined on its individual merits. Furthermore, it illustrates the judiciary's commitment to ensuring justice by upholding established legal standards and precedents. The decision to cancel bail serves as a reminder of the court's authority to rectify previous rulings that may have deviated from legal principles. The ruling references several pivotal cases that ... |
| 1997 SLD 861 = 1997 PLC 547 | 259(L) of 1996 , decided on 06.01.1997 | In this case, the Federal Service Tribunal addressed the appeal of Inayatullah, who contested his non-placement in B16 due to his non-Matriculate status. The tribunal examined various office orders and memorandums that defined eligibility criteria for promotion within WAPDA. The decision highlighted that non-Matriculates could not be equated with three-year diploma holders for B16 eligibility. The court emphasized that the earlier promotion of the appellant was an error, leading to the cancellation of his promotion and dismissal of his appeal. This case underscores the importance of adhering to established qualification criteria in employment and promotion decisions, particularly within governmental organizations like WAPDA.... |
| 2011 SLD 2594 = (2011) 334 ITR 141 | I. T. A. No. 124(ASR)/2009 , decided on 20.12.2010 | The case revolves around the interpretation of section 80HHC of the Income-tax Act, 1961, which pertains to deductions for exporters. The core issue was whether income from Duty Drawback (DBK), Duty Entitlement Pass Book (DEPB), and Duty Free Remission Scheme (DFRC) should be considered as business income. The Punjab and Haryana High Court ruled in favor of the revenue, supporting the view that these incomes are indeed business income and must be accounted for in the tax deduction calculations under section 80HHC. This decision is significant for exporters as it clarifies the eligibility of various income types for tax deductions, impacting their financial reporting and tax strategy. The ruling also underscores the importance of following precedents set by higher courts, as the Tribunal's previous stance was overturned based on a prior ruling from the Bombay High Court. Overall, this decision reinforces the necessity for exporters to accurately report their income to comply with tax re... |
| 2014 SLD 725, 2014 YLR 1514 | Writ Petitions Nos. 21 and 22 of 2013 , decided on 20.11.2013 | In the significant case of Muhammad Siddique Khan and Others vs. The Custodian Government of Azad Jammu and Kashmir, the High Court addressed crucial issues surrounding the allotment of evacuee property under the Azad Jammu and Kashmir Administration of Evacuee Property Act. The court found that the Custodian had failed to consider critical aspects of the case, including allegations of fraudulent allotment. The ruling emphasized the importance of adhering to principles of natural justice and the necessity for a thorough inquiry into claims of fraud. This case highlights the critical balance between administrative authority and the rights of individuals claiming property under the evacuee property laws, making it a pivotal reference point for future cases involving property rights and administrative justice in the region.... |
| 1963 SLD 54, (1963) 50 ITR 23 | TAX CASE No. 177 OF 1961 , decided on 29.03.1963 | This case revolves around the taxation of profits from the sale of buses by a partnership firm under the Income Tax Act, 1961. The central issue was whether the profits from the sale of ten buses were taxable under section 10(2)(vii) given the timing of the sale in relation to the closure of the business. The court ruled that the profits were taxable as the sale occurred before the formal closure of business operations. The case underscores the importance of understanding the implications of legislative amendments and the continuity of business operations in tax law. It also illustrates the legal interpretations related to the timing of asset sales during winding-up processes, making it a significant reference for tax practitioners and legal professionals. Key takeaways include the relevance of evidence in establishing the timeline of business operations and the impact of legislative changes on tax liabilities. This case serves as a precedent for future cases involving similar issues o... |
| 2022 SLD 2360, 2022 PLC 1156 | Writ Petitions Nos. 17603 and 17602 of 2021 , decided on 18.01.2022 | This case revolves around the interpretation of the Civil Servants Act, 1973, specifically Section 12 regarding voluntary retirement and pension eligibility. The petitioner, a civil servant, had applied for voluntary retirement and was issued a retirement order before the amendment of Section 12, which introduced stricter conditions for retirement. The court held that the amended provisions could not apply retrospectively to the petitioner's case, affirming the principle that once a lawful retirement order is made, it cannot be revoked. This decision underscores the protection of civil servants' rights to retirement and pension under existing laws, highlighting the importance of statutory provisions over administrative clarifications. The ruling reinforces the legal standing of retirement orders issued prior to amendments in the law, thus ensuring fairness and adherence to due process in civil service matters.... |
| 1992 SLD 2240, 1992 PLJ 13 | Civil Appeal No.25 of 1991 , decided on 14.12.1991 | This case revolves around the enforcement of contractual obligations in the context of writ jurisdiction. The Supreme Court of Pakistan reviewed the High Court's decision that had favored Neelum Flour Mills regarding handling charges owed by the AJK Government. The Court clarified that writ jurisdiction is limited to violations of law and does not extend to contractual disputes. The ruling emphasized the necessity for grievances to be grounded in legal violations rather than contractual claims, reinforcing the principle that contractual liabilities must be resolved through civil suits rather than writ petitions. This case is significant for understanding the limitations of writ jurisdiction in Pakistan, especially concerning contractual matters. It highlights the importance of statutory provisions in determining the scope of judicial review and the enforcement of legal rights. Keywords: contractual liabilities, writ jurisdiction, AJK Interim Constitution Act, Supreme Court of Pakistan.... |
| 2007 SLD 1056 = (2007) 289 ITR 351 | ... | |
| 2001 SLD 2791 = (2001) 250 ITR 508 | This case revolves around the procedural aspects of the Income-tax Act, 1961, specifically sections 147 and 151, regarding the issuance of notices for income reassessment. The Jharkhand High Court addressed the issue of whether the Assessing Officer's reliance on the Joint Commissioner's approval, rather than the CBDT's, was valid under the amended law. The court concluded that the law applicable at the time of the notice issuance must be considered, reinforcing the notion that procedural laws dictate the method of obtaining necessary approvals. This case highlights the importance of understanding the evolution of tax law and the significance of compliance with procedural requirements.... | |
| 1977 SLD 1096 = (1977) 107 ITR 274 | IT REFERENCE No. 425 OF 1972 , decided on 19.05.1976 | This case revolves around the interpretation of the Income-tax Act, specifically sections 184 and 187, in the context of partnership registration. The Allahabad High Court addressed the issue of whether a change in the constitution of a firm, due to one partner attaining majority, constituted grounds for denying renewal of registration. The court found that the partnership deed lacked clarity on how losses were to be shared, which resulted in the ruling against the assessee-firm. The decision underscores the importance of clear documentation in partnership agreements to ensure compliance with tax regulations. This case is significant for tax professionals and firms registering under the Income-tax Act, as it highlights the necessity of precise terms in partnership deeds to avoid disputes regarding the distribution of losses. It serves as a precedent for similar cases where changes in partnership structure occur.... |
| 1995 SLD 19, (1994) 70 TAX 123, (1993) 204 ITR 83, 1995 PTD 234 | Income Tax Reference No.221 of 1987 , decided on 12.03.1992 | In the case concerning K. N. Razdan and the Commissioner of Income Tax, the Calcutta High Court addressed the taxation of rental income derived from two office flats. The primary issue was whether the rental income should be assessed under 'income from house property' or 'income from other sources'. The court concluded that the agreement for sale dated December 4, 1972, was in substance a lease, given the vendor's right to re-enter upon breach of conditions. The court emphasized that mere possession under a sale agreement without a registered deed does not confer ownership. Therefore, the rental income was assessed as 'income from other sources' under Section 56 of the Income Tax Act, 1961. This case reiterates the principles governing lease agreements and the implications for tax assessments on rental income. It also highlights the importance of understanding the nature of property transactions in relation to tax obligations, making it a significant case for taxpayers and legal profes... |
| 1981 SLD 120, 1981 SCMR 402 | Civil Appeal No. K-91 of 1980 , decided on 10.02.1981 | In the case of Syed Nasir Hussain Zaidi Vs. Service Tribunal, Islamabad, the Supreme Court of Pakistan addressed significant issues pertaining to the Service Tribunals Act, 1973 and Civil Services (Classification, Control and Appeal) Rules. The case revolved around the dismissal of an appeal by a civil servant against disciplinary actions imposed by a Head of Department. The court examined the legality of the tribunal's composition and the authority under which the disciplinary actions were taken. The decision emphasized the importance of procedural compliance within the framework of the law and clarified the jurisdictional powers of the tribunal. The ruling underscored that the mere absence of personal hearing does not inherently violate natural justice principles, provided that the statutory requirements are adequately met. The case serves as a crucial reference for understanding the operational dynamics of service tribunals in Pakistan and the implications of disciplinary actions ag... |
| 2003 SLD 1129 = 2003 PCRLJ 600 | Criminal Appeal No. 582 of 2000 , decided on 24.04.2002 | In the case of Criminal Appeal No. 582 of 2000, heard by the Lahore High Court, the court addressed a murder conviction involving Shabbir Ahmad alias Muhammad Akram and others. The appellants were convicted and sentenced to death under section 302(b) of the Penal Code for the murder of Muhammad Arshad. During the appeal, a compromise was reached between the appellants and the minor legal heirs of the deceased. The court emphasized the importance of protecting the interests of minors in such cases. The guardian of the minors confirmed the voluntary nature of the compromise and the receipt of a house as 'Badl e Sulh' to settle the matter. After reviewing the evidence and the guardian's statements, the Lahore High Court acquitted the appellants, highlighting the court's commitment to ensuring justice while respecting the wishes of the involved parties. This case underscores the legal principles surrounding compromise in criminal proceedings, particularly when minors are involved.... |
| 1989 SLD 708, 1989 SCMR 693, 1989 SLD 1264 | Civil Petition No.223 of 1985 , decided on 20.11.1988 | In the landmark case of Noor Ahmad Mirza vs. Government of the Punjab, the Supreme Court of Pakistan deliberated on the legality of adverse remarks recorded in the petitioner's Annual Confidential Report. The case arose when the petitioner, having been exonerated from inquiries related to serious allegations, challenged the Service Tribunal's dismissal of his appeal. The Court underscored the importance of adhering to the procedural guidelines outlined by the Establishment Division, which stipulate that adverse remarks should only follow a punishment order. The ruling emphasizes the principles of justice and fair procedure in administrative decisions, reinforcing the rights of civil servants against unjust evaluations. This case has significant implications for the administrative law landscape in Pakistan, particularly concerning the treatment of civil servants and the proper documentation of their performance evaluations. The Court's directive to the respondent to submit a report with... |
| 1980 SLD 1220, (1980) 126 ITR 704 | CIVIL RULE No. 16884(W) OF 1075 , decided on 18.06.1979 | In the landmark case of Birpara Tea Company Ltd. vs. Income Tax Officer, the Calcutta High Court addressed the validity of a show-cause notice issued by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961. The case revolved around the allowance of a deduction for gratuity provided to employees. The court highlighted the importance of adhering to valid circulars from the Central Board of Direct Taxes (CBDT) and emphasized that the Commissioner’s actions were based on a circular that had been deemed invalid by multiple high court rulings. The decision reinforced the principle that tax assessments made by the Income Tax Officer, which are in accordance with established law, should not be arbitrarily overturned. This ruling is significant for tax law practitioners and companies relying on deductions for employee gratuity, affirming the necessity for clarity and consistency in tax regulations. This case is a critical reference for understanding the application of Se... |
| 1973 SLD 526, (1973) 88 ITR 96 | TAX CASE No. 157 OF 1965 (REFERENCE No. 81 OF 1965 , decided on 07.08.1972 | In the case of Ranganayaki Ammal v. Controller of Estate Duty, the Madras High Court addressed the inclusion of a sum of Rs. 7,33,007 in the estate of the deceased, Bheema Naidu, under the Estate Duty Act, 1953. The deceased passed away on November 25, 1953, and the estate's value was assessed by the Deputy Controller. The inclusion was contested by the accountable persons, who argued that no specific share exists in Hindu undivided family properties until partition occurs. The court ruled that the difference in shares due to unequal partition constituted a gift under the Act. The decision clarified the interpretation of sections 9, 27, and 2(15) of the Estate Duty Act, emphasizing that relinquishing a rightful share within two years of death qualifies as a deemed disposition, thus subject to estate duty. This case underlines the complexities surrounding estate duty assessments and the implications of family law on taxation, providing significant insights into the treatment of joint fa... |
| 2005 SLD 1427, 2005 SCMR 1599 | Civil Petition No.40-L of 2001 , decided on 16.06.2005 | This case revolves around the intersection of criminal and civil law, specifically addressing the implications of a pending civil suit on criminal proceedings. The Supreme Court of Pakistan emphasized the necessity to stay the criminal proceedings under Section 249-A of the Criminal Procedure Code until the civil dispute was resolved. This decision highlights the importance of ensuring that civil matters are adequately addressed before proceeding with criminal accusations, thereby promoting judicial efficiency and fairness. The case underscores critical legal principles regarding the relationship between civil and criminal cases, particularly in contexts where both involve the same facts. Legal professionals and scholars should pay attention to this ruling as it may influence future cases where civil suits impact criminal proceedings. Keywords such as 'criminal procedure', 'civil suit', and 'judicial efficiency' are essential for understanding the broader implications of this decision.... |
| 2003 SLD 551, 2003 SCMR 1037 | Civil Petition No.3403 of 2001 , decided on 21.03.2003 | This case revolves around the calculation of pensionary emoluments for a retired employee of Pakistan Railways, Muhammad Asghar. The Supreme Court of Pakistan examined the legality of excluding a Rs.300 increment in salary from the pension calculation. The Court found that the increment was a permanent increase as per the Prime Minister's announcement and should be included in the pension calculations. The ruling emphasized the importance of equal treatment in administrative decisions, highlighting the discrimination faced by the respondent compared to another employee who received similar benefits. This case underscores the significance of clear communication and adherence to established policies regarding employee rights and benefits, making it a crucial reference for future cases involving pension entitlements. Keywords such as 'pension calculation', 'employee rights', 'Supreme Court ruling', and 'discrimination in benefits' are essential for SEO optimization.... |
| 2003 SLD 3839, (2003) 263 ITR 77 | The case revolves around the interpretation of sections 158BC and 158BB of the Income-tax Act, 1961, concerning block assessments during search cases. The Madhya Pradesh High Court found that the Assessing Officer could not rely solely on the Departmental Valuation Officer's report when no evidence was found during the search. The Tribunal justified its decision to delete the addition made by the Assessing Officer regarding unexplained investments in construction, emphasizing the necessity of evidence gathered during the search for any assessment. This case highlights the importance of adhering to legal standards in tax assessments and the role of evidence in establishing claims of undisclosed income. Key terms include 'Income-tax Act', 'block assessment', 'undisclosed income', and 'evidence in tax law'.... | |
| 2007 SLD 1025, (2007) 288 ITR 585 | ... | |
| 1987 SLD 265, 1987 SCMR 226 | Civil Petition for Leave to Appeal No. 794 of 1985 , decided on 12.11.1986 | In the case of Civil Petition for Leave to Appeal No. 794 of 1985, the Supreme Court of Pakistan addressed a dispute involving a sale agreement for two shops in Faisalabad. The petitioners had entered into an agreement to sell the property for Rs. 25,00,000, with an earnest payment of Rs. 4,00,000. The contract stipulated that the sale would be completed by September 15, 1984. However, the respondent did not complete the sale, leading the petitioners to file a suit for specific performance. The case was complicated by an injunction issued in a related partition suit, preventing the sale of the property. The court acknowledged the complexities of the case, particularly the issue of res judicata and compliance with court orders. Ultimately, the Supreme Court granted leave to appeal, allowing the petitioners an opportunity to fulfill their contractual obligations while ensuring the partition suit was resolved expeditiously. This case highlights the intersection of contract law and propert... |
| 1975 SLD 906, 1975 PCRLJ 255 | Criminal Revision No. 65 of 1972 , decided on 18.09.1973 | In the case of Muhammad Soofan vs. The State and others, the Sindh High Court addressed a revision application concerning a complaint of wrongful confinement. The applicant, a Head Constable, alleged that he was wrongfully detained by the respondents, including a retired Deputy Superintendent of Police. The court examined the evidence, including the testimony of multiple witnesses, and found that the claims were unsubstantiated. The dismissal of the complaint by the Sub-Divisional Magistrate was upheld, reinforcing the importance of credible evidence in criminal proceedings. The ruling emphasizes the role of preliminary inquiries in assessing the validity of complaints before proceeding with legal actions. This case highlights the critical nature of evidence and the judicial process in addressing allegations of wrongful confinement and conspiracy. Keywords such as wrongful confinement, criminal procedure, and preliminary inquiry are crucial for understanding the legal context of this c... |
| 1983 SLD 238, 1983 SCMR 1049 | Civil Petition No. 242 of 1977 , decided on 02.04.1983 | This case revolves around the failure of the petitioner, SHER MUHAMMAD, to deposit the full price of an open plot in a timely manner as required by the Additional Settlement Commissioner. The plot was subsequently put up for auction. The petitioner argued that certain notices were required before the auction could proceed, but the High Court dismissed this argument due to the petitioner's own conduct. The Supreme Court, while converting the petition into an appeal, highlighted the equitable considerations surrounding the case. It took into account the petitioner's long-term physical possession of the plot, the construction made on it, and the potential loss to the auction purchaser if the plot was auctioned. The court's decision underscores the need to balance legal obligations with equitable considerations, particularly for displaced persons. The outcome allows the petitioner to present additional documents and prepares the case for further hearing, emphasizing the importance of thoro... |
| 1951 SLD 115, 1951 PLD 195 | Regular Second Appeal No. 93 of 1948 , decided on 16.11.1950 | This case revolves around the legal complexities of tax recovery under the Punjab Municipal Act and the Limitation Act. The Lahore High Court addressed whether the Municipal Committee could recover house tax from the Punjab Government for the period beyond three years. The Court ruled that any claim for tax recovery must comply with the limitations prescribed by law, specifically Article 181 of the Limitation Act. It was determined that the tax must first be deemed an 'arrear' following the proper procedures outlined in the Punjab Municipal Act. This case illustrates the critical interplay between municipal tax laws and the principles of limitation, ensuring that municipalities cannot unilaterally extend the period of tax claims without following due process. The decision serves as a precedent for future cases concerning tax recovery and the adherence to statutory limitations, emphasizing the need for municipalities to act within legal boundaries to enforce tax claims. The ruling reinf... |
| 1971 SLD 803, 1971 PTD 429 | Reference No. 186 of 1964 , decided on 10.11.1970 | This case revolves around the taxation of a foreign shipping company, M/s. Shaennihon Steamship Co. Ltd., which was assessed by the Income-tax Department in Pakistan. The primary issue was whether the company was entitled to initial and additional depreciation for ships registered outside of Pakistan. The Income-tax Officer initially denied the depreciation claims, leading to an appeal by the company. The Appellate Assistant Commissioner allowed the claims, which were subsequently upheld by the Income-tax Appellate Tribunal. The case underscores the complexities of international taxation, especially for foreign companies operating in Pakistan. The court's decision highlights the importance of clear legislative language and the need for fair treatment of taxpayers, particularly in light of the ambiguous provisions of the Income-tax Act regarding depreciation allowances. The ruling is significant for foreign entities engaged in shipping and other cross-border activities, emphasizing the ... |
| 2009 SLD 1211, 2009 PLD 28 | Civil Appeal No.1149 of 2007 , decided on 21.08.2008 | In the case of Muhammad Maqsood Sabir Ansari versus District Returning Officer, the Supreme Court of Pakistan addressed significant legal principles surrounding the privilege of communications between an advocate and their client. The court ruled on the ethical implications of a counsel utilizing privileged information against their former client in an election dispute. The case underscored the importance of Article 9 of the Qanun-e-Shahadat, which protects professional communications, and the discretionary nature of the constitutional jurisdiction of the High Court. The decision reinforced the legal framework governing election qualifications and the necessity for transparency and integrity in the electoral process, particularly regarding the definitions of 'peasant' under the Punjab Local Government Ordinance. This ruling serves as a critical reference for advocates, legal practitioners, and individuals involved in electoral politics, emphasizing the need for adherence to ethical sta... |
| 1981 SLD 161, 1981 SCMR 95 | Criminal Appeal No. 90 of 1975 , decided on 26.11.1980 | In the case of Mst. Habib-un-Nisa alias Mst. Bivi vs. Zafar Iqbal, the Supreme Court of Pakistan dealt with a criminal appeal concerning the murder of Mir Muhammad, the husband of the appellant. The incident occurred during the night of November 8-9, 1971, when Mir Muhammad was shot by the respondent after answering a knock at their door. The court analyzed the testimonies of several witnesses, including the widow and an independent witness who saw the accused fleeing the scene with a firearm. The court found that the evidence presented by the prosecution was compelling, and the motives behind the crime were adequately established, leading to the reinstatement of the initial conviction. This case illustrates the critical role of eyewitness testimony in establishing guilt in serious criminal matters.... |
| 2024 SLD 2836, 2024 CLC | Civil Revision No.544-D of 2020 , decided on 01.04.2022 | This case revolves around the dismissal of a civil suit due to the petitioner's repeated failure to present evidence despite being given multiple adjournments. The Lahore High Court's decision emphasizes the importance of adhering to procedural rules, specifically under the Civil Procedure Code (V of 1908) and the Specific Relief Act, 1877. The court highlighted that the trial court had exercised due diligence in providing opportunities for the petitioner to present their case, yet the petitioner and their counsel failed to comply, leading to the dismissal of the suit. The ruling underscores principles such as 'justice delayed is justice denied' and the need for litigants to respect court proceedings to maintain the integrity of the judicial process. Legal practitioners should take note of this case as it reaffirms the judiciary's commitment to enforcing procedural rules and discouraging frivolous adjournments, ensuring that justice is served promptly and effectively.... |
| 1978 SLD 592, (1978) 113 ITR 866 | IT REFERENCE No. 75 OF 1974 , decided on 05.10.1977 | In the case of Vithaldas Jayawant vs. Commissioner of Income Tax, the Bombay High Court addressed the issue of late filing of income tax returns under the Income-tax Act, 1961. The assessee, a partnership firm, filed its return late and cited reasons such as illness of the chief accountant and delays in receiving accounts from branches. However, the court found that the assessee failed to produce any evidence to support these claims. As a result, the court upheld the penalty imposed under section 271(1)(a) for not filing the return within the prescribed period, reinforcing the importance of compliance with tax regulations. This case highlights the necessity for taxpayers to substantiate claims made for extensions or penalties, ensuring that reasonable causes are documented and verified.... |
| 2014 SLD 1499, 2014 PLD 471, 2015 PLJ 91 | Civil Appeal No.257-L of 2013 , decided on 21.01.2014 | This case revolves around the interpretation of Section 11 of the Punjab Undesirable Cooperative Societies (Dissolution) Act, 1993, specifically regarding the powers of the Cooperatives Judge. The Supreme Court of Pakistan ruled that the Cooperatives Judge could only act upon applications from aggrieved persons and could not annul valid decisions made by the Liquidation Board. The case highlights the importance of adhering to legal protocols in cooperative society matters, ensuring that rights acquired through lawful auctions are protected. The decision reinforces the jurisdictional limitations placed on the Cooperatives Judge, thereby maintaining the integrity of the auction process and the rights of successful bidders.... |
| 1990 SLD 2227, (1990) 186 ITR 463 | , decided on 01.01.1990 | In this pivotal case decided by the Bombay High Court, the court examined the implications of estate duty on the Sir Jamsetjee Jejeebhoy Baronetcy Fund following the death of the sixth baronet. The key legal issue addressed was whether the corpus of the trust fund should be included in the estate duty valuation or if it was limited to the actuarial value of the deceased's beneficial interest. The court concluded that the corpus of the baronetcy trust fund did not pass on death under the Estate Duty Act, thus not incurring estate duty. This decision is significant as it clarifies the interpretation of property passing under the Estate Duty Act and the valuation of beneficial interests, setting a precedent for similar future cases. The case highlights the importance of understanding the legal distinctions between corpus and beneficial interests in estate planning and tax implications.... |
| 1986 SLD 688, 1986 SCMR 1010 | Civil Appeal No. K-122 of 1983 , decided on 12.01.1986 | In the case of Civil Appeal No. K-122 of 1983, the Supreme Court of Pakistan addressed the issue of whether the Rice Export Corporation of Pakistan is classified as an 'industrial undertaking' under the Companies Profits (Workers Participation) Act, 1968. The case arose from a constitutional petition challenging lower court decisions that mandated the establishment of a workers participation fund based on the Corporation's profits. The Supreme Court's ruling emphasized the importance of the definition of 'industrial undertaking' as it pertains to the processes of cleaning and finishing rice, which significantly enhance its market value and alter its original state. This case highlights critical aspects of labor rights and corporate responsibilities in Pakistan, particularly in the context of workers' participation in profits. The decision reinforces the legal framework surrounding workers' rights and the obligations of companies to comply with labor laws. Keywords: industrial undertaki... |
| 2003 SLD 902, 2003 SCMR 549 | Civil Petition No. 223-L of 1999 , decided on 23.05.2002 | This case revolves around the legal complexities of property rights concerning evacuee land in Pakistan. The Supreme Court addressed issues of fraudulent transactions, entitlement, and the legal protections afforded to vendees under the Transfer of Property Act. The petitioners argued that they had purchased the land in good faith from a vendor who was purportedly the lawful owner. However, the court found that the original transfer to the vendor was invalid due to fraud, thus dismissing the petitioners' claims. This ruling underscores the significance of verifying legal entitlement when dealing with property transfers, especially in cases involving evacuee property. Key legal frameworks involved include the Evacuee Property and Displaced Persons Laws (Repeal) Act, the Transfer of Property Act, and the Displaced Persons (Land Settlement) Act. The decision serves as a precedent in property law, clarifying the limitations of legal protections in fraudulent transactions. It highlights the... |
| 1985 SLD 326, 1985 SCMR 1076 | Civil Petition for Special Leave to Appeal No. 863 , decided on 18.11.1979 | This case revolves around the interpretation and application of the Constitution of Pakistan and the Displaced Persons (Compensation and Rehabilitation) Act. The Supreme Court addressed the issue of laches in the context of a revision petition dismissed by the Chief Settlement and Rehabilitation Commissioner. The ruling highlighted the necessity for parties to act promptly in legal matters, as delays can result in the dismissal of claims. The decision serves as a crucial reference for understanding the discretionary powers of administrative bodies and the standards of diligence expected from petitioners. Keywords include 'Supreme Court of Pakistan', 'Displaced Persons Act', 'legal discretion', 'judicial review', and 'administrative law'. These terms are vital for legal professionals and students seeking to navigate the complexities of constitutional law and administrative justice.... |