Latest Case Law Updates

Browse through our most recent case law additions

Citation(s) Details Summary
2001 SLD 1436, 2001 SCMR 988 Criminal Appeals Nos.235 and 236 of 1995 , decided on 02.03.2001 In the landmark case of Criminal Appeals Nos.235 and 236 of 1995, the Supreme Court of Pakistan adjudicated on the issue of sentencing in cases involving premeditated and brutal murders. The case, cited as 2001 SLD 1436 = 2001 SCMR 988, revolved around the appellants, Miss NAJIBA and another, petitioning against the respondents, Ahmad Sultan alias Satttar and two others, who were convicted of triple murder under Sections 302 and 34 of the Penal Code, 1860. The trial court had sentenced them to life imprisonment without adjudging the death penalty, a decision that was upheld by the High Court of Balochistan. The Supreme Court, upon reviewing the appeals, identified a critical oversight: the lower courts failed to record adequate reasons for not imposing the mandatory death penalty for the heinous crimes committed by the respondents. Under Section 367(5) of the Criminal Procedure Code, it is imperative that courts provide justification when deviating from prescribed penalties, especiall...
2005 SLD 2612, (2005) 278 ITR 583 IT REFERENCE Nos. 10 AND 10A OF 1993 , decided on 16.03.2005 The case of Commissioner of Income Tax vs. Upper India Steel Manufacturing & Engineering Co. P. Ltd. revolves around the interpretation and application of sections 31 and 37 of the Income-tax Act, 1961. The Punjab and Haryana High Court adjudicated over whether expenses incurred on the repairs and insurance of motor cars used for business purposes should be disallowed under section 37(3B). The taxpayer, Upper India Steel, had included Rs. 32,444 as income due to disallowance under this section, which the Income Tax Officer argued was less than the actual expenses incurred. Upon reassessment, the disallowance included expenditures on car repairs and insurance, which Upper India Steel contested as being outside the purview of section 37(3B) and rightly deductible under section 31. The Tribunal, in alignment with previous judgments such as George Williamson (Assam) Ltd. v. CIT, ruled in favor of the assessee, stating that the expenditures on car repairs and insurance are distinct from th...
1983 SLD 625, (1983) 139 ITR 756 C.M.W. No. 37 OF 1978 This case addresses the issue of wealth-tax penalties imposed due to delayed filing of returns under the Wealth-tax Act, 1957. The Allahabad High Court analyzed the provisions of sections 18B and 18(1)(a) concerning the imposition and waiver of penalties. The court found that the taxpayer, Krishna Nand, had filed returns for the relevant assessment years but faced penalties for not submitting returns for earlier years. The Commissioner had denied a waiver of the penalties, citing lack of good faith in the taxpayer's disclosures. However, the High Court held that the taxpayer should be allowed to file the previous years' returns voluntarily, reinforcing the notion that taxpayers should be given opportunities to rectify their filings. This case highlights the principles of fairness in tax assessment and the rights of taxpayers to appeal for waivers in penalty situations. It is a significant ruling for tax law practitioners and individuals navigating the complexities of tax compliance....
2006 SLD 417 = 2006 CLD 1334 , decided on 20.07.2006 This case revolves around the enforcement of the Companies Ordinance, 1984, specifically Section 245, concerning the obligation of companies to prepare and submit quarterly accounts to their shareholders and the regulatory body, the Securities and Exchange Commission of Pakistan (SECP). The case highlights the critical importance of timely financial disclosures for the protection of investors and the integrity of the financial markets. The Chief Executive and Directors of Messrs Tri-Star Polyester Limited were found to have willfully neglected their duties, resulting in penalties being imposed. The decision underscores the regulatory framework's role in ensuring compliance and the potential consequences of failing to adhere to financial reporting standards. It emphasizes the need for transparency in corporate governance and the protection of shareholder interests, which are vital for fostering trust and promoting investment in the market....
1965 SLD 233 = (1965) 57 ITR 483 Writ Petition No. 524 of 1962 , decided on 03.07.1964 In the landmark case of Mercantile Tobacco Corporation versus the Commissioner of Income Tax, adjudicated on July 3, 1964, the petitioner sought a writ of mandamus to compel the Commissioner of Income-tax, Hyderabad, to reconsider a revision filed against an order dated January 13, 1960, by the Appellate Assistant Commissioner (AAC) of Income-tax, Guntur. The core of the dispute revolved around the inclusion of an undisclosed income of Rs. 14,000 in the petitioner's tax return for the assessment year 1958-59. The Income-tax Officer had incorporated this sum, leading to a tax reassessment which the AAC upheld on appeal. Subsequently, the Tribunal dismissed the further appeal as time-barred, a decision the petitioner contested, arguing that since the Tribunal did not address the merits of the case, the appeal should not be recognized, thereby invalidating the revision proceedings by the Commissioner. The court meticulously analyzed the provisions of the Income Tax Act, 1922, particularl...
1989 SLD 1689, 1989 SCMR 1439 Civil Appeal No.108 of 1985 , decided on 14.02.1989 In the landmark case of Civil Appeal No.108 of 1985, adjudicated by the Supreme Court of Pakistan on February 14, 1989, the appellant, Malik Muhammad Azam along with four others, challenged the denial of benefits under the Punjab Civil Servants (Pay Revision) Rules, 1977. These rules, initially established to govern the pay revisions of civil servants, were amended on September 7, 1980, intending to adjust the pay grades of employees within the Local Councils Service. The appellants sought the application of this amendment, which proposed elevating certain employees from Grade-11 to Grade-15, thereby enhancing their compensation and benefits. The crux of the dispute revolved around whether the 1980 amendment to the Pay Revision Rules was automatically applicable to the appellants or whether it required formal adoption by the Government, specifically within the Local Government and Rural Development Department. The provincial government maintained that without formal adoption, the amen...
1979 SLD 966, 1979 PLC 176 KAR-211 and KAR-223 of 1977 , decided on 06.08.1977 This case revolves around an industrial dispute involving Usman, an employee of Karachi Port Trust, who faced disciplinary action for alleged misbehavior with a Mechanical Engineer. The Labour Court initially reversed the decision to demote Usman due to alleged procedural flaws in the inquiry process. However, the Labour Appellate Tribunal found that the Labour Court had disregarded established legal principles regarding evidence and procedure. The Tribunal emphasized that new arguments raised after the initial pleadings could not be considered. The decision highlights the importance of proper procedure in labor disputes and affirms the rights of employees while maintaining the integrity of disciplinary processes. Key terms include 'industrial relations', 'disciplinary action', 'Labour Court', and 'appeal'. This case is crucial for understanding labor law in Pakistan and the rights of workers in disciplinary proceedings....
2012 SLD 855, 2012 YLR 387 Criminal Appeal No. 281/I of 2011 and Jail Crimina , decided on 28.11.2011 In the landmark case of Criminal Appeal No. 281/I of 2011 and Jail Criminal Appeal No. 32/I of 2011, the Federal Shariat Court delivered a pivotal judgment on November 28, 2011, under the diligent oversight of Chief Justice Agha Rafiq Ahmad Khan. This case centered around the convictions of Muhammad Qaisar and Gul Nawaz alias Goshi under Section 392 of the Pakistan Penal Code, 1860, concerning robbery, and Sections 342 and 382B of the Criminal Procedure Code (V of 1898), pertaining to procedural aspects of the case. The appellants contested their convictions, alleging procedural irregularities and suggesting enmity between the complainant and themselves as a basis for false implications. Central to the prosecution's case was the immediate filing of the First Information Report (F.I.R.) by Brigadier Feroz Muhammad, the complainant, following the robbery incident. The detailed F.I.R. included precise descriptions of the appellants, which facilitated their identification during the subseq...
1988 SLD 622, 1988 PLC 363 Appeal No. 35 of 1987 , decided on 22.03.1988 In the landmark case of AMIR GHANI vs. DEPUTY INSPECTOR-GENERAL OF POLICE KOHAT RANGE, KOHAT and another, the Service Tribunal of the North-West Frontier Province adjudicated on Appeal No. 35 of 1987, delivering its verdict on March 22, 1988. The appellant, Amir Ghani, a dedicated service member with over 12 years of tenure, challenged his dismissal under the North-West Frontier Province Service Tribunals Act of 1974, specifically invoking Section 4 which pertains to dismissal for misconduct. The core allegations against Ghani included habitual absenteeism and an unsubstantiated charge of sodomy. During the proceedings, it was revealed that Ghani, alongside his colleague Mir Abbas, had been kidnapped in 1986 but were later suspended without charges being filed against the alleged perpetrator, Faizullah S/o Abdullah Jan, an influential individual. The tribunal meticulously examined the evidence, noting the lack of proof regarding the sodomy charge due to the victim's absence during the ...
2012 SLD 440, 2012 CLC 261 Writ Petition No.21238 of 2010 , decided on 29.11.2011 In the landmark case Writ Petition No.21238 of 2010 decided on November 29, 2011, by the Lahore High Court, the petitioner Abdul Karim challenged an ejectment petition filed by Shakeel Ahmad and others under the Punjab Rented Premises Act, 2009. The court examined critical sections of the involved laws, including sections 15, 19, and 22(2) of the Punjab Rented Premises Act, and sections 8 and 9 of the West Pakistan General Clauses Act, IV of 1956, as well as Article 199 of the Constitution of Pakistan. The petitioner sought to contest the eviction order, arguing that the leave application was filed with a one-day delay, thereby violating the statutory timeframe. Conversely, the respondent’s counsel argued that the first day should be excluded in the limitation period under the Limitation Act, 1908, referencing section 12, which aligns with the provisions of the West Pakistan General Clauses Act. The court concluded that the Limitation Act, 1908, was not applicable to rent matters as th...
1995 SLD 634, 1995 SCMR 565 Civil Petition No. 962 L of 1993 , decided on 13.12.1994 In the case of Suleman vs. Nazar Muhammad, the Supreme Court of Pakistan addressed the validity of gift mutations under Muhammadan Law. The case revolved around two gift mutations attested in favor of the respondent, which the petitioner contested as fraudulent. The trial court, followed by the District Judge and the High Court, consistently upheld the validity of the gift, supported by evidence indicating that the donee was in possession of the property. The Supreme Court emphasized that once a gift is completed by delivery of possession, it cannot be challenged even if the donor later claims that possession was taken by force. This case highlights the importance of evidence in disputes regarding the legitimacy of gifts in property law. The ruling underscores the principle that concurrent findings of fact by lower courts are typically upheld unless there is a clear error. The case reaffirms the legal understanding of gift transactions within the framework of Muhammadan Law, providing ...
2013 SLD 2589, 2013 YLR 1257 Criminal Appeals Nos. 149-J, 670; Criminal Revisio In the landmark decision rendered by the Lahore High Court on January 17, 2012, in Criminal Appeals Nos. 149-J, 670, Criminal Revision No. 634, and Murder Reference No. 229 of 2010, the court meticulously evaluated the convictions of appellants Muhammad Latif and Muhammad Asghar. The case, cited as 2013 SLD 2589 and 2013 YLR 1257, revolved around severe charges under the Penal Code (XLV of 1860), specifically sections 302(b)/149 and 324/149, pertaining to Qatl-e-amd and attempt to commit Qatl-e-amd. The appellants were initially convicted based on testimonies from closely related witnesses who harbored longstanding enmity towards them. Key prosecution witnesses, including Basharat Ali and Abdul Haq, provided ocular accounts that were later found to be inconsistent with medical evidence. The court highlighted the delayed lodging of the FIR, potential witness tampering, and the improbability of the prosecution’s narrative, especially considering the physical barriers that made the alleg...
2021 SLD 789, 2021 YLR 338 Criminal Bail Applications Nos. 1820, 1821 and 187 , decided on 06.03.2020 In this case, the Sindh High Court dealt with criminal bail applications concerning serious charges of dacoity under section 395 of the Penal Code. The court's decision was based on a thorough examination of the evidence, including the recovery of stolen mobile phones and cash from the applicants, which were directly linked to the crimes. The court highlighted the importance of timely FIRs and the need for corroborative evidence to justify bail. The ruling serves as a reminder of the rigorous standards that must be met for bail in serious criminal offenses and underscores the court's commitment to upholding justice by ensuring that those accused of heinous crimes face appropriate legal scrutiny. The decision reaffirms the principle that mere delays in FIR filing do not automatically entitle applicants to bail. Keywords: Sindh High Court, bail applications, dacoity, Criminal Procedure, evidence, FIR, legal scrutiny, justice....
2011 SLD 874, 2011 PLD 342 Civil Appeal No.1265 of 2000 , decided on 04.01.2011 In the case of Civil Appeal No.1265 of 2000, the Supreme Court of Pakistan addressed the legality of property allotments made under the Displaced Persons (Land Settlement) Act, 1958. The appellants, Imtiaz Ahmad and others, contested the cancellation of their property allotments by the Settlement Commissioner, alleging that the land had been incorrectly classified as a building site. The Court examined the historical context of the allotments, dating back to 1963 and 1964, and highlighted the absence of jurisdiction by the Settlement Commissioner post-repeal of relevant laws in 1975. The ruling underscored the legal principles surrounding land classification, particularly concerning agricultural land, and reaffirmed the rights of the appellants as bona fide purchasers. This decision has significant implications for property law, particularly in the context of land use and classification in Pakistan, ensuring the protection of property rights for displaced persons....
2006 SLD 336, 2006 CLD 344 Appeals Nos.25, 26, 27 and 30 of 2004 In the landmark case cited as 2006 SLD 336 and 2006 CLD 344, the Securities and Exchange Commission of Pakistan addressed multiple appeals (Nos.25, 26, 27, and 30 of 2004) heard on October 14, 2004. The central issue revolved around allegations by petitioners Khalid Ahmed Khan and others against Malik Rafi Private Ltd. and others, where it was claimed that their investments were misappropriated by an agent of the company, leading to significant financial losses. The company contested these claims, asserting that the individual in question was merely a customer and not an authorized agent, thereby distancing themselves from the alleged misconduct. Upon review, the Director of the Commission recognized that Mr. Liaqat was indeed acting as an agent of Rafi Securities Pvt. Ltd. However, it was determined that his actions were outside the scope of his official duties, resulting in the company not being held liable for his misconduct. Despite this, the company was fined Rs.50,000 for each c...
2002 SLD 985, 2002 PCRLJ 740 Criminal Appeals Nos.86/K of 2000 and Jail Crimina , decided on 22.10.2001 This case involves the Federal Shariat Court's decision on Criminal Appeals Nos. 86/K of 2000 and Jail Criminal Appeal No. 3/K of 2001, where the appellants were initially convicted for serious offenses under the Penal Code. The court's ruling highlights the significance of compromise in criminal proceedings, especially when minors are involved. The appellants' convictions were challenged, leading to a settlement with the legal heirs of the deceased, which was validated by the trial court. The court's acceptance of this compromise reflects a broader trend in legal practices that prioritize restorative justice and reconciliation over punitive measures. The decision also outlines the procedural aspects concerning Diyat (blood money) for minors, emphasizing the need for financial safeguards until they reach maturity. This case underscores the evolving landscape of criminal law in Pakistan, focusing on human rights and the welfare of vulnerable parties. Keywords: Federal Shariat Court, cri...
1993 PLC 928, 1993 SLD 1585 JG-6 to 11 of 1986 , decided on 14.01.1986 In the 1993 SLD 1585 and 1993 PLC 928 case adjudicated by the Labour Appellate Tribunal, Punjab, on January 14, 1986, the appellants Muhammad Ashraf and five others challenged the Punjab Labour Court's dismissal of their grievance petitions. Represented by Sadiq Ali Hashmi, the petitioners sought the establishment of a seniority list by the West Pakistan Municipal Committees, citing the Industrial Relations Ordinance of 1969 and the West Pakistan Municipal Committees (Service) Rules. The tribunal, led by Judge Sardar Muhammad Abdul Ghafoor Khan Lodhi, determined that the appellants failed to demonstrate a legitimate grievance as required, resulting in the dismissal of the appeals. This landmark decision underscores the critical importance of adhering to procedural prerequisites in labor disputes and reinforces the framework for seniority determination within municipal employment contexts. Key entities involved include the West Pakistan Municipal Committees and the Housing and Physical ...
2014 SLD 86 = 2014 PLD 344 Suit No. 684 of 2013, C.M.As.No. 2414 of 2014 and , decided on 07.03.2014 In the landmark decision rendered on March 7, 2014, by the Sindh High Court, petitioner Mst. Hamra Ahsan challenged Karachi Electric Supply Company (KESC) for denying the installation of a permanent electricity meter at her marriage lawn premises. Despite having a temporary connection since September 2009 and possessing No Objection Certificates (NOCs) from the Karachi Municipal Corporation (KMC) and Town Officer Gulshan Iqbal, KESC persisted in withholding a permanent meter installation, citing internal policy requirements outlined in their policy manual. The petitioner argued that such denial infringed upon her fundamental rights guaranteed under Article 9 of the Constitution of Pakistan, 1973, which ensures the right to life—a right inherently linked to access to basic necessities like electricity. The court scrutinized KESC's adherence to its policy manual, determining that policies should serve to facilitate rather than obstruct customer services. Citing the precedent set in Erum ...
1999 SLD 61, 1999 PTD 428, (1997) 225 ITR 921 D.B.I.T. Reference No. 36 of 1983 , decided on 06.05.1996 This case revolves around the taxation of interest awarded under the Motor Vehicles Act, 1939. The Income-tax Appellate Tribunal referred a question of law regarding whether the interest amount awarded to the petitioner was a revenue receipt. The court ruled that the interest, being a statutory recognition under section 110-CC of the Motor Vehicles Act, is exigible to income tax. The case references important precedents, emphasizing that interest received due to the provisions of the law is taxable. The ruling clarifies the distinction between compensation and interest, establishing that interest, whether statutory or contractual, represents an additional income that is subject to taxation. This decision is significant for practitioners in tax law and personal injury claims, impacting how interest awards are treated in tax assessments....
2004 SLD 1787 = 2004 CLC 542 Civil Revision No.228 and Civil Miscellaneous No.5 , decided on 23.06.2003 In the case of Shamsuddin and others vs Mst. Balkh Nisa and others, the petitioners challenged the rejection of their plaint by the trial court on the basis of jurisdictional issues under the Shari Nizam-e-Adl Regulation, specifically section 12, which bars Civil Courts from intervening in matters already adjudicated by the competent PATA Courts. The High Court upheld the lower courts' decisions, emphasizing that the petitioners had fully participated in the earlier proceedings and had exhausted their legal remedies, making it inappropriate for them to seek redress in the Civil Court. This case illustrates the significance of jurisdictional authority and the limitations imposed by specific regulations on the powers of Civil Courts in Pakistan. Keywords such as 'jurisdiction', 'Civil Procedure Code', 'Shari Nizam-e-Adl Regulation', and 'PATA Courts' are trending in legal discussions, making this case relevant for those studying the intersection of civil law and tribal regulations....
1983 SLD 1898, 1983 PLC 1030 418/1923 of 1982 , decided on 08.03.1983 In the landmark case of Masood Ahmad vs Deputy Inspector-General of Police, Rawalpindi Range Rawalpindi, adjudicated by the Service Tribunal, Punjab on March 8, 1983, the appellant, Masood Ahmad, a Police Constable, appealed his termination under Police Rule 12.21 and Punjab Civil Servants Act (VIII of 1974), Section 10. Enrolled on October 19, 1976, Ahmad's service record was marred by repeated misconduct, including multiple unauthorized absences and involvement in a theft case (F.I.R No-284 under Section 380 P.P.C.), which led to his discharge on June 10, 1978. Despite being acquitted of the theft charges due to insufficient evidence, the Tribunal upheld his termination, emphasizing that his overall service was deemed unsatisfactory and his performance during probation did not meet the standards required for a police official. The Tribunal referenced Punjab Police Rules, 1934 and Punjab Service Tribunals Act, (IX of 1974), Section 4, to validate the dismissal process, which was condu...
1972 SLD 359 = (1972) 84 ITR 592 In the landmark case of Sankar Prasad Mitra v. Commissioner of Income Tax, adjudicated by the Calcutta High Court in 1972, the court delved into the intricate provisions of the Income-tax Act, 1961, particularly focusing on Section 64(iii) and its implications on asset transfers within a marital context. The petitioner, represented by Nirmal Ch. Mukherjee, Chunilal Goswami, and Tapas Ganguly, challenged the Income-tax Officer's inclusion of income arising from a house property owned by the applicant's wife into the assessee's taxable income. The crux of the matter revolved around the assessee's financial transactions wherein his wife deposited funds with a cooperative society for purchasing a plot, sold her share to acquire another plot, and subsequently constructed a house financed through loans against the assessee's insurance policies and withdrawals from his provident fund. The Tribunal initially held that this constituted an indirect transfer of assets by the assessee to his wife...
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...