Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2003 SLD 1129 = 2003 PCRLJ 600 | Criminal Appeal No. 582 of 2000 , decided on 24.04.2002 | In the case of Criminal Appeal No. 582 of 2000, heard by the Lahore High Court, the court addressed a murder conviction involving Shabbir Ahmad alias Muhammad Akram and others. The appellants were convicted and sentenced to death under section 302(b) of the Penal Code for the murder of Muhammad Arshad. During the appeal, a compromise was reached between the appellants and the minor legal heirs of the deceased. The court emphasized the importance of protecting the interests of minors in such cases. The guardian of the minors confirmed the voluntary nature of the compromise and the receipt of a house as 'Badl e Sulh' to settle the matter. After reviewing the evidence and the guardian's statements, the Lahore High Court acquitted the appellants, highlighting the court's commitment to ensuring justice while respecting the wishes of the involved parties. This case underscores the legal principles surrounding compromise in criminal proceedings, particularly when minors are involved.... |
| 1989 SLD 708, 1989 SCMR 693, 1989 SLD 1264 | Civil Petition No.223 of 1985 , decided on 20.11.1988 | In the landmark case of Noor Ahmad Mirza vs. Government of the Punjab, the Supreme Court of Pakistan deliberated on the legality of adverse remarks recorded in the petitioner's Annual Confidential Report. The case arose when the petitioner, having been exonerated from inquiries related to serious allegations, challenged the Service Tribunal's dismissal of his appeal. The Court underscored the importance of adhering to the procedural guidelines outlined by the Establishment Division, which stipulate that adverse remarks should only follow a punishment order. The ruling emphasizes the principles of justice and fair procedure in administrative decisions, reinforcing the rights of civil servants against unjust evaluations. This case has significant implications for the administrative law landscape in Pakistan, particularly concerning the treatment of civil servants and the proper documentation of their performance evaluations. The Court's directive to the respondent to submit a report with... |
| 1980 SLD 1220, (1980) 126 ITR 704 | CIVIL RULE No. 16884(W) OF 1075 , decided on 18.06.1979 | In the landmark case of Birpara Tea Company Ltd. vs. Income Tax Officer, the Calcutta High Court addressed the validity of a show-cause notice issued by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961. The case revolved around the allowance of a deduction for gratuity provided to employees. The court highlighted the importance of adhering to valid circulars from the Central Board of Direct Taxes (CBDT) and emphasized that the Commissioner’s actions were based on a circular that had been deemed invalid by multiple high court rulings. The decision reinforced the principle that tax assessments made by the Income Tax Officer, which are in accordance with established law, should not be arbitrarily overturned. This ruling is significant for tax law practitioners and companies relying on deductions for employee gratuity, affirming the necessity for clarity and consistency in tax regulations. This case is a critical reference for understanding the application of Se... |
| 1973 SLD 526, (1973) 88 ITR 96 | TAX CASE No. 157 OF 1965 (REFERENCE No. 81 OF 1965 , decided on 07.08.1972 | In the case of Ranganayaki Ammal v. Controller of Estate Duty, the Madras High Court addressed the inclusion of a sum of Rs. 7,33,007 in the estate of the deceased, Bheema Naidu, under the Estate Duty Act, 1953. The deceased passed away on November 25, 1953, and the estate's value was assessed by the Deputy Controller. The inclusion was contested by the accountable persons, who argued that no specific share exists in Hindu undivided family properties until partition occurs. The court ruled that the difference in shares due to unequal partition constituted a gift under the Act. The decision clarified the interpretation of sections 9, 27, and 2(15) of the Estate Duty Act, emphasizing that relinquishing a rightful share within two years of death qualifies as a deemed disposition, thus subject to estate duty. This case underlines the complexities surrounding estate duty assessments and the implications of family law on taxation, providing significant insights into the treatment of joint fa... |
| 2005 SLD 1427, 2005 SCMR 1599 | Civil Petition No.40-L of 2001 , decided on 16.06.2005 | This case revolves around the intersection of criminal and civil law, specifically addressing the implications of a pending civil suit on criminal proceedings. The Supreme Court of Pakistan emphasized the necessity to stay the criminal proceedings under Section 249-A of the Criminal Procedure Code until the civil dispute was resolved. This decision highlights the importance of ensuring that civil matters are adequately addressed before proceeding with criminal accusations, thereby promoting judicial efficiency and fairness. The case underscores critical legal principles regarding the relationship between civil and criminal cases, particularly in contexts where both involve the same facts. Legal professionals and scholars should pay attention to this ruling as it may influence future cases where civil suits impact criminal proceedings. Keywords such as 'criminal procedure', 'civil suit', and 'judicial efficiency' are essential for understanding the broader implications of this decision.... |
| 2003 SLD 551, 2003 SCMR 1037 | Civil Petition No.3403 of 2001 , decided on 21.03.2003 | This case revolves around the calculation of pensionary emoluments for a retired employee of Pakistan Railways, Muhammad Asghar. The Supreme Court of Pakistan examined the legality of excluding a Rs.300 increment in salary from the pension calculation. The Court found that the increment was a permanent increase as per the Prime Minister's announcement and should be included in the pension calculations. The ruling emphasized the importance of equal treatment in administrative decisions, highlighting the discrimination faced by the respondent compared to another employee who received similar benefits. This case underscores the significance of clear communication and adherence to established policies regarding employee rights and benefits, making it a crucial reference for future cases involving pension entitlements. Keywords such as 'pension calculation', 'employee rights', 'Supreme Court ruling', and 'discrimination in benefits' are essential for SEO optimization.... |
| 2003 SLD 3839, (2003) 263 ITR 77 | The case revolves around the interpretation of sections 158BC and 158BB of the Income-tax Act, 1961, concerning block assessments during search cases. The Madhya Pradesh High Court found that the Assessing Officer could not rely solely on the Departmental Valuation Officer's report when no evidence was found during the search. The Tribunal justified its decision to delete the addition made by the Assessing Officer regarding unexplained investments in construction, emphasizing the necessity of evidence gathered during the search for any assessment. This case highlights the importance of adhering to legal standards in tax assessments and the role of evidence in establishing claims of undisclosed income. Key terms include 'Income-tax Act', 'block assessment', 'undisclosed income', and 'evidence in tax law'.... | |
| 2007 SLD 1025, (2007) 288 ITR 585 | ... | |
| 1987 SLD 265, 1987 SCMR 226 | Civil Petition for Leave to Appeal No. 794 of 1985 , decided on 12.11.1986 | In the case of Civil Petition for Leave to Appeal No. 794 of 1985, the Supreme Court of Pakistan addressed a dispute involving a sale agreement for two shops in Faisalabad. The petitioners had entered into an agreement to sell the property for Rs. 25,00,000, with an earnest payment of Rs. 4,00,000. The contract stipulated that the sale would be completed by September 15, 1984. However, the respondent did not complete the sale, leading the petitioners to file a suit for specific performance. The case was complicated by an injunction issued in a related partition suit, preventing the sale of the property. The court acknowledged the complexities of the case, particularly the issue of res judicata and compliance with court orders. Ultimately, the Supreme Court granted leave to appeal, allowing the petitioners an opportunity to fulfill their contractual obligations while ensuring the partition suit was resolved expeditiously. This case highlights the intersection of contract law and propert... |
| 1975 SLD 906, 1975 PCRLJ 255 | Criminal Revision No. 65 of 1972 , decided on 18.09.1973 | In the case of Muhammad Soofan vs. The State and others, the Sindh High Court addressed a revision application concerning a complaint of wrongful confinement. The applicant, a Head Constable, alleged that he was wrongfully detained by the respondents, including a retired Deputy Superintendent of Police. The court examined the evidence, including the testimony of multiple witnesses, and found that the claims were unsubstantiated. The dismissal of the complaint by the Sub-Divisional Magistrate was upheld, reinforcing the importance of credible evidence in criminal proceedings. The ruling emphasizes the role of preliminary inquiries in assessing the validity of complaints before proceeding with legal actions. This case highlights the critical nature of evidence and the judicial process in addressing allegations of wrongful confinement and conspiracy. Keywords such as wrongful confinement, criminal procedure, and preliminary inquiry are crucial for understanding the legal context of this c... |
| 1983 SLD 238, 1983 SCMR 1049 | Civil Petition No. 242 of 1977 , decided on 02.04.1983 | This case revolves around the failure of the petitioner, SHER MUHAMMAD, to deposit the full price of an open plot in a timely manner as required by the Additional Settlement Commissioner. The plot was subsequently put up for auction. The petitioner argued that certain notices were required before the auction could proceed, but the High Court dismissed this argument due to the petitioner's own conduct. The Supreme Court, while converting the petition into an appeal, highlighted the equitable considerations surrounding the case. It took into account the petitioner's long-term physical possession of the plot, the construction made on it, and the potential loss to the auction purchaser if the plot was auctioned. The court's decision underscores the need to balance legal obligations with equitable considerations, particularly for displaced persons. The outcome allows the petitioner to present additional documents and prepares the case for further hearing, emphasizing the importance of thoro... |
| 1951 SLD 115, 1951 PLD 195 | Regular Second Appeal No. 93 of 1948 , decided on 16.11.1950 | This case revolves around the legal complexities of tax recovery under the Punjab Municipal Act and the Limitation Act. The Lahore High Court addressed whether the Municipal Committee could recover house tax from the Punjab Government for the period beyond three years. The Court ruled that any claim for tax recovery must comply with the limitations prescribed by law, specifically Article 181 of the Limitation Act. It was determined that the tax must first be deemed an 'arrear' following the proper procedures outlined in the Punjab Municipal Act. This case illustrates the critical interplay between municipal tax laws and the principles of limitation, ensuring that municipalities cannot unilaterally extend the period of tax claims without following due process. The decision serves as a precedent for future cases concerning tax recovery and the adherence to statutory limitations, emphasizing the need for municipalities to act within legal boundaries to enforce tax claims. The ruling reinf... |
| 1971 SLD 803, 1971 PTD 429 | Reference No. 186 of 1964 , decided on 10.11.1970 | This case revolves around the taxation of a foreign shipping company, M/s. Shaennihon Steamship Co. Ltd., which was assessed by the Income-tax Department in Pakistan. The primary issue was whether the company was entitled to initial and additional depreciation for ships registered outside of Pakistan. The Income-tax Officer initially denied the depreciation claims, leading to an appeal by the company. The Appellate Assistant Commissioner allowed the claims, which were subsequently upheld by the Income-tax Appellate Tribunal. The case underscores the complexities of international taxation, especially for foreign companies operating in Pakistan. The court's decision highlights the importance of clear legislative language and the need for fair treatment of taxpayers, particularly in light of the ambiguous provisions of the Income-tax Act regarding depreciation allowances. The ruling is significant for foreign entities engaged in shipping and other cross-border activities, emphasizing the ... |
| 2009 SLD 1211, 2009 PLD 28 | Civil Appeal No.1149 of 2007 , decided on 21.08.2008 | In the case of Muhammad Maqsood Sabir Ansari versus District Returning Officer, the Supreme Court of Pakistan addressed significant legal principles surrounding the privilege of communications between an advocate and their client. The court ruled on the ethical implications of a counsel utilizing privileged information against their former client in an election dispute. The case underscored the importance of Article 9 of the Qanun-e-Shahadat, which protects professional communications, and the discretionary nature of the constitutional jurisdiction of the High Court. The decision reinforced the legal framework governing election qualifications and the necessity for transparency and integrity in the electoral process, particularly regarding the definitions of 'peasant' under the Punjab Local Government Ordinance. This ruling serves as a critical reference for advocates, legal practitioners, and individuals involved in electoral politics, emphasizing the need for adherence to ethical sta... |
| 1981 SLD 161, 1981 SCMR 95 | Criminal Appeal No. 90 of 1975 , decided on 26.11.1980 | In the case of Mst. Habib-un-Nisa alias Mst. Bivi vs. Zafar Iqbal, the Supreme Court of Pakistan dealt with a criminal appeal concerning the murder of Mir Muhammad, the husband of the appellant. The incident occurred during the night of November 8-9, 1971, when Mir Muhammad was shot by the respondent after answering a knock at their door. The court analyzed the testimonies of several witnesses, including the widow and an independent witness who saw the accused fleeing the scene with a firearm. The court found that the evidence presented by the prosecution was compelling, and the motives behind the crime were adequately established, leading to the reinstatement of the initial conviction. This case illustrates the critical role of eyewitness testimony in establishing guilt in serious criminal matters.... |
| 2024 SLD 2836, 2024 CLC | Civil Revision No.544-D of 2020 , decided on 01.04.2022 | This case revolves around the dismissal of a civil suit due to the petitioner's repeated failure to present evidence despite being given multiple adjournments. The Lahore High Court's decision emphasizes the importance of adhering to procedural rules, specifically under the Civil Procedure Code (V of 1908) and the Specific Relief Act, 1877. The court highlighted that the trial court had exercised due diligence in providing opportunities for the petitioner to present their case, yet the petitioner and their counsel failed to comply, leading to the dismissal of the suit. The ruling underscores principles such as 'justice delayed is justice denied' and the need for litigants to respect court proceedings to maintain the integrity of the judicial process. Legal practitioners should take note of this case as it reaffirms the judiciary's commitment to enforcing procedural rules and discouraging frivolous adjournments, ensuring that justice is served promptly and effectively.... |
| 1978 SLD 592, (1978) 113 ITR 866 | IT REFERENCE No. 75 OF 1974 , decided on 05.10.1977 | In the case of Vithaldas Jayawant vs. Commissioner of Income Tax, the Bombay High Court addressed the issue of late filing of income tax returns under the Income-tax Act, 1961. The assessee, a partnership firm, filed its return late and cited reasons such as illness of the chief accountant and delays in receiving accounts from branches. However, the court found that the assessee failed to produce any evidence to support these claims. As a result, the court upheld the penalty imposed under section 271(1)(a) for not filing the return within the prescribed period, reinforcing the importance of compliance with tax regulations. This case highlights the necessity for taxpayers to substantiate claims made for extensions or penalties, ensuring that reasonable causes are documented and verified.... |
| 2014 SLD 1499, 2014 PLD 471, 2015 PLJ 91 | Civil Appeal No.257-L of 2013 , decided on 21.01.2014 | This case revolves around the interpretation of Section 11 of the Punjab Undesirable Cooperative Societies (Dissolution) Act, 1993, specifically regarding the powers of the Cooperatives Judge. The Supreme Court of Pakistan ruled that the Cooperatives Judge could only act upon applications from aggrieved persons and could not annul valid decisions made by the Liquidation Board. The case highlights the importance of adhering to legal protocols in cooperative society matters, ensuring that rights acquired through lawful auctions are protected. The decision reinforces the jurisdictional limitations placed on the Cooperatives Judge, thereby maintaining the integrity of the auction process and the rights of successful bidders.... |
| 1990 SLD 2227, (1990) 186 ITR 463 | , decided on 01.01.1990 | In this pivotal case decided by the Bombay High Court, the court examined the implications of estate duty on the Sir Jamsetjee Jejeebhoy Baronetcy Fund following the death of the sixth baronet. The key legal issue addressed was whether the corpus of the trust fund should be included in the estate duty valuation or if it was limited to the actuarial value of the deceased's beneficial interest. The court concluded that the corpus of the baronetcy trust fund did not pass on death under the Estate Duty Act, thus not incurring estate duty. This decision is significant as it clarifies the interpretation of property passing under the Estate Duty Act and the valuation of beneficial interests, setting a precedent for similar future cases. The case highlights the importance of understanding the legal distinctions between corpus and beneficial interests in estate planning and tax implications.... |
| 1986 SLD 688, 1986 SCMR 1010 | Civil Appeal No. K-122 of 1983 , decided on 12.01.1986 | In the case of Civil Appeal No. K-122 of 1983, the Supreme Court of Pakistan addressed the issue of whether the Rice Export Corporation of Pakistan is classified as an 'industrial undertaking' under the Companies Profits (Workers Participation) Act, 1968. The case arose from a constitutional petition challenging lower court decisions that mandated the establishment of a workers participation fund based on the Corporation's profits. The Supreme Court's ruling emphasized the importance of the definition of 'industrial undertaking' as it pertains to the processes of cleaning and finishing rice, which significantly enhance its market value and alter its original state. This case highlights critical aspects of labor rights and corporate responsibilities in Pakistan, particularly in the context of workers' participation in profits. The decision reinforces the legal framework surrounding workers' rights and the obligations of companies to comply with labor laws. Keywords: industrial undertaki... |
| 2003 SLD 902, 2003 SCMR 549 | Civil Petition No. 223-L of 1999 , decided on 23.05.2002 | This case revolves around the legal complexities of property rights concerning evacuee land in Pakistan. The Supreme Court addressed issues of fraudulent transactions, entitlement, and the legal protections afforded to vendees under the Transfer of Property Act. The petitioners argued that they had purchased the land in good faith from a vendor who was purportedly the lawful owner. However, the court found that the original transfer to the vendor was invalid due to fraud, thus dismissing the petitioners' claims. This ruling underscores the significance of verifying legal entitlement when dealing with property transfers, especially in cases involving evacuee property. Key legal frameworks involved include the Evacuee Property and Displaced Persons Laws (Repeal) Act, the Transfer of Property Act, and the Displaced Persons (Land Settlement) Act. The decision serves as a precedent in property law, clarifying the limitations of legal protections in fraudulent transactions. It highlights the... |
| 1985 SLD 326, 1985 SCMR 1076 | Civil Petition for Special Leave to Appeal No. 863 , decided on 18.11.1979 | This case revolves around the interpretation and application of the Constitution of Pakistan and the Displaced Persons (Compensation and Rehabilitation) Act. The Supreme Court addressed the issue of laches in the context of a revision petition dismissed by the Chief Settlement and Rehabilitation Commissioner. The ruling highlighted the necessity for parties to act promptly in legal matters, as delays can result in the dismissal of claims. The decision serves as a crucial reference for understanding the discretionary powers of administrative bodies and the standards of diligence expected from petitioners. Keywords include 'Supreme Court of Pakistan', 'Displaced Persons Act', 'legal discretion', 'judicial review', and 'administrative law'. These terms are vital for legal professionals and students seeking to navigate the complexities of constitutional law and administrative justice.... |
| 2018 SLD 2399, 2018 SCMR 1864 | CIVIL MISC. APPLICATION NO. 3854 OF 2014 IN S.M.C. , decided on 04.05.2018 | This case revolves around the encroachment of forest land by Bahria Town, with significant legal implications under the Punjab Land Revenue Act and other regulations. The Supreme Court of Pakistan decisively ruled that the forest area in question is 2210 acres, dismissing claims of a reduced area of 1741 acres as unfounded. The court's decision emphasizes the importance of accurate land demarcation and adherence to legal protocols, highlighting the potential for corruption and mismanagement within government agencies. The ruling mandates a fresh demarcation process, aiming to restore the integrity of forest land and ensure accountability for past actions. Keywords include 'Bahria Town', 'Supreme Court of Pakistan', 'land encroachment', 'forest law', 'Punjab Land Revenue Act', and 'land demarcation'.... |
| 2016 SLD 657 = 2016 PLC 54 | 4B(19) of 2014-Q , decided on 18.08.2015 | In the case involving Muhammad Yaqoob against Bayer Pakistan (PVT.) LTD., the primary issue concerned the legality of his termination from the position of Senior Field Marketing Officer. The petitioner argued that his dismissal was unjust and lacked proper procedure, as he was not given a show-cause notice prior to termination. However, the court found that Yaqoob was a member of the management cadre and was compensated beyond typical worker standards, which excluded him from the definition of 'workman' under the Industrial Relations Act, 2012. As such, the petition was dismissed. This case emphasizes the critical distinction between management and worker roles within corporate structures, particularly in employment law contexts. It serves as a significant reference for similar future disputes regarding employee classifications and rights under labor laws.... |
| 2016 SLD 2954, 2016 YLR 2418 | C. R. No. 928 of 2015 , decided on 17.08.2015 | In the case of C. R. No. 928 of 2015, the Lahore High Court addressed the procedural intricacies surrounding the rejection of a plaint under the Civil Procedure Code. The case involved a petition for declaration filed by respondents challenging certain orders deemed illegal. The trial court had initially dismissed an application for temporary injunction and subsequently rejected the plaint, which led to an appeal. The appellate court found that the trial court had erred by dismissing the plaint without properly considering its contents. The judgment highlighted the critical distinction between evaluating a plaint for rejection and assessing evidence for temporary injunctions. The ruling underscored the necessity for courts to adhere strictly to procedural norms to ensure fair trial rights. This case serves as a pivotal reference for future judgments involving plaint rejections and temporary injunctions, emphasizing the need for judicial diligence and adherence to established legal prin... |
| 2016 SLD 2967 = 2016 YLR 2476 | Criminal Appeal No. 362-J of 2012 and Capital Sent , decided on 09.04.2015 | In the case of Ahmad Sher and others, the Lahore High Court deliberated on serious charges including multiple murders and rape under the Pakistan Penal Code and the Anti Terrorism Act. The court found that while the evidence indicated guilt, the circumstances surrounding the case merited a reconsideration of the punishment. The court observed that the crime stemmed from complex socio-familial issues, specifically the dynamics of 'watta satta' marriages, which contributed to the emotional state of the accused. The court's decision reflects a nuanced understanding of criminal responsibility and societal pressures, leading to a significant reduction in the sentence. This case highlights critical issues of justice, emotional distress, and the legal interpretation of culpability in severe crimes, making it a landmark decision in the context of Pakistani law. Key phrases such as 'capital punishment', 'murder conviction', and 'anti-terrorism legislation' are integral to understanding the impl... |
| 1996 SLD 405, 1996 PLC 259 | HYD-8 of 1994 , decided on 19.12.1995 | In the case of Mushtak Ali Kazi vs. Hyderabad Development Authority, the appellant challenged his promotion as a Plumber instead of a Junior Operator. The Labour Appellate Tribunal ruled that the appellant lacked legal grounds for his claim, as he failed to provide any relevant law or settlement supporting his position. The ruling emphasized that promotion disputes do not fall under the category of industrial disputes as defined by the Industrial Relations Ordinance, 1969. This case highlights the importance of legal frameworks in promotion disputes within labor relations, and it underscores the necessity for employees to understand their rights and the applicable regulations governing promotions. Keywords: Industrial Relations, Promotion Disputes, Labour Court, Legal Rights, Employee Grievance.... |
| 2018 SLD 1255, 2018 CLC 940 | Constitutional Petitions Nos. S-1260, 1262 and 126 , decided on 13.02.2018 | This case revolves around the eviction of tenants under the Sindh Rented Premises Ordinance, focusing on the personal bona fide need of the landlady, Mst. Rukhsana Begum. The court ruled in favor of the landlady, allowing her attorney, her son, to represent her in the proceedings. The court established that the testimony of the attorney was sufficient to prove the landlady's need for the premises, thus validating the eviction order. The ruling underscores the importance of credible evidence and the ability of attorneys to represent clients in cases where personal appearance is not feasible. The decision reinforces the standards for establishing bona fide need, particularly in landlord-tenant disputes, making it a significant reference for future cases.... |
| 1998 SLD 1308, 1998 CLC 736 | First Rent Appeal No.45 of 1993 , decided on 04.09.1997 | This case revolves around the legal relationship between a landlord and tenant under the Sindh Rented Premises Ordinance, 1979. The appellant, Muhammad Younis, claimed ownership of a property but was ordered to vacate due to non-payment of rent. The Rent Controller ruled in favor of Syed Muhammad Yakoob, the respondent, who had legally acquired the property. The court's decision hinged on the definition of tenancy, emphasizing that the appellant was bound to pay rent and thus was a tenant despite his claims. The judgment highlights key aspects of tenancy law, including the obligations of tenants to pay rent and the implications of default. This case serves as a significant reference for disputes regarding landlord-tenant relationships and the legal definitions that govern them, making it relevant for current discussions on property law and tenant rights. Keywords include 'tenant rights', 'landlord obligations', 'Sindh Rented Premises Ordinance', and 'property law disputes'.... |
| 2020 SLD 2201, 2020 YLR 2031 | Election Petition No. 10 of 2018 , decided on 27.09.2019 | In the Election Petition No. 10 of 2018, the Election Tribunal of Balochistan examined serious allegations of electoral fraud during the elections for the Member National Assembly seat. The petitioner alleged widespread illegal practices, including the casting of bogus votes and failure to verify voter identities. The Tribunal found that a significant number of votes were invalidated due to discrepancies with voter identification, and evidence presented demonstrated that the election process was marred by corruption and malpractice. This decision underscores the importance of adherence to electoral laws and the necessity for the Election Commission to implement measures ensuring free and fair elections, thereby protecting the integrity of the democratic process. Keywords: electoral fraud, Election Tribunal, Balochistan, bogus votes, electoral malpractice, Elections Act, 2017, fair elections.... |
| 1984 SLD 998, 1984 SCMR 1509 | Civil Petition for Special Leave to Appeal No. K-1 , decided on 16.04.1984 | In the case of Civil Petition for Special Leave to Appeal No. K-110 of 1984, the Supreme Court of Pakistan addressed the eviction of a tenant on the grounds of the landlord's personal requirement and health concerns. The court upheld the decisions of the lower courts, which had found that the landlord required the premises for his family, as the existing accommodation was inadequate. The decision emphasized the importance of evidence in establishing bona fide requirements in eviction cases, highlighting the landlord's health condition and family size as critical factors. This case reinforces the legal principles under the West Pakistan Urban Rent Restriction Ordinance regarding eviction based on personal need. It serves as an important reference for similar eviction disputes, illustrating the court's approach to balancing tenant rights with landlord needs. The ruling affirms that claims of mala fide must be substantiated with concrete evidence to succeed in challenging eviction orders.... |
| 2011 SLD 18, (2011) 103 TAX 253, 2011 PTD 508 | I.T.As. Nos. 1472/KB to 1475/KB of 2004, 348/KB an , decided on 14.05.2008 | In the case of Messrs Marriott Worldwide Corporation vs. Taxation Officer, the Income Tax Appellate Tribunal adjudicated on the taxability of reimbursements received by the appellant for marketing and reservation costs. The Tribunal affirmed the Assessing Officer's position that these reimbursements constituted fees for technical services, thus subject to taxation under the Income Tax Ordinance, 1979. The decision hinged on the interpretation of the agreement between Marriott Worldwide Corporation and Hashwani Hotels, which indicated that the reimbursement was based on a percentage of gross room revenues. The Tribunal highlighted the lack of evidence from the appellant to substantiate claims of actual expenses incurred, thereby confirming the taxability of the amounts received. This case underscores the importance of clear documentation and compliance with tax regulations, particularly in cross-border transactions covered by tax treaties. Keywords include 'Income Tax Appellate Tribunal... |
| 2007 SLD 1550, 2007 SCMR 1017 | Crl. P.L.A. No.17-K of 2007 and Crl. P.L.A. No.18- , decided on 26.02.2007 | In the case of Crl. P.L.A. No.17-K of 2007 and Crl. P.L.A. No.18-K of 2007, the Supreme Court of Pakistan addressed the dismissal of criminal revision petitions by the Sindh High Court. The petitions were filed by the State against acquittals made by a competent court. The Supreme Court found the High Court's decision to be overly technical, emphasizing that legal proceedings should prioritize justice over procedural missteps. This case underscores the critical balance between adherence to procedural law and the fundamental rights of the parties involved. The Court's ruling is significant in reinforcing the principle that parties should not be penalized for technical errors in legal citations, which can often lead to unjust outcomes. The decision serves as a reminder of the judiciary's role in ensuring that justice prevails, even when faced with procedural complexities. This case is relevant for legal practitioners and scholars interested in criminal law, procedural justice, and the in... |
| 1982 SLD 473, 1982 SCMR 786 | Civil Petitions Nos. 1086 of 1976 and 131 of 1977 , decided on 08.03.1982 | In the case of Muhammad Yousaf vs. Ejaz Hussain, the Supreme Court of Pakistan addressed significant issues related to the Transfer of Property Act and the validity of oral agreements. The case revolved around a dispute over the sale of land, where Muhammad Yousaf contested the validity of the sale on the grounds that a written agreement was not established. The Court highlighted the importance of expert testimony in property disputes, particularly the role of handwriting experts. The ruling reinforced the notion that oral sales are not void despite procedural deficiencies, provided they can be rectified through formal documentation. This case serves as a pivotal reference for property law, emphasizing the necessity of understanding both oral and written agreements in real estate transactions. Legal practitioners and scholars should pay attention to the implications of this case as it influences future property disputes and clarifies the requirements under the Transfer of Property Act.... |
| 1988 SLD 2886, 1988 SCMR 1976 | Civil Petition No. 65 of 1982 , decided on 30.07.1988 | This case revolves around the constitutional jurisdiction of the Supreme Court of Pakistan concerning a writ petition dismissed by the Lahore High Court. The petitioners sought to challenge the dismissal based on the summoning of witnesses, but the Court emphasized that the High Court had previously dismissed a similar petition, and the original order remained in force. The Supreme Court concluded that the discretionary power of the High Court was exercised correctly in refusing to entertain the second petition. This case highlights the importance of procedural integrity in legal proceedings and the limitations of appeals in constitutional matters. The decision reinforces the finality of prior judicial determinations in similar contexts, ensuring that legal processes are not unduly prolonged. The ruling serves as a precedent regarding the exercise of discretionary jurisdiction by High Courts in Pakistan, emphasizing the necessity for petitioners to present compelling reasons for recons... |
| 2022 SLD 1234, 2022 PLC 712 | Writ Petition No.1777 of 2020 , decided on 19.02.2021 | In the case of Writ Petition No.1777 of 2020, the Islamabad High Court addressed the issue of antedated promotions within the Oil and Gas Development Company Limited (OGDCL). The petitioners claimed they were entitled to promotions based on their five years of service. However, the Court clarified that promotions are contingent on a comprehensive evaluation of employee performance and competence, as outlined in the Oil and Gas Development Corporation Employees (Service) Regulations, 1994. The Court held that it does not possess the authority to intervene in management decisions that are inherently administrative and policy-driven. The ruling reinforced the principle that judicial review in such matters is limited to ensuring legality and fairness, without stepping into the shoes of the decision-makers. The case highlights the delicate balance between employees' rights to fair treatment and the need for organizations to maintain managerial discretion in promotion practices. This case is... |
| 1980 SLD 1300, 1980 PLC 23 | Appeal No. 875/493 of 1974 , decided on 22.04.1979 | In the case of Muhammad Alamgir Khan vs. Province of the Punjab, the Service Tribunal of Punjab ruled on the appeal concerning the discharge of a probationary police officer. The case revolved around the interpretation of the Punjab Service Tribunals Act, specifically Section 8, regarding the limitation period for appeals. The Tribunal noted that the appeal was filed after the prescribed 90-day period, following the automatic abatement of the previous writ petition. The ruling highlighted the necessity for timely action in legal proceedings and clarified the authority of the Superintendent of Police in discharging probationers. This case serves as a critical reference for understanding the procedural requirements in service tribunal matters, particularly regarding limitations and the rights of probationary employees. Keywords such as 'Punjab Service Tribunal', 'discharge of probationer', and 'legal limitations' are essential for SEO optimization.... |
| 2003 SLD 3565, (2003) 260 ITR 371 | D-2741 of 2016 , decided on 01.10.2003 | In the case of Commissioner of Income Tax v. Bangalore Clothing Co., the Bombay High Court addressed the interpretation of section 80HHC of the Income-tax Act, 1961 concerning deductions for exporters. The central issue revolved around whether job-work charges should be included in the computation of business profits for the purpose of claiming deductions under the relevant section. The court highlighted that the nature of the receipts should be analyzed in the context of the primary business activities of the assessee. The ruling is significant for exporters, as it clarifies that income from job-work, when linked to manufacturing, should not be treated as incidental but rather as part of operational income. This decision is crucial for businesses seeking to maximize their tax deductions related to export activities and reinforces the need for a nuanced understanding of income classifications under tax law. Keywords: Income-tax Act, section 80HHC, deductions for exporters, operational ... |
| 2024 SLD 335 = 2024 MLD 276 | Criminal Appeal No. 29417 of 2022 , decided on 10.11.2022 | In the case of Ghulam Jaffar v. The State and others, the Lahore High Court dealt with an appeal regarding a conviction for electricity theft. The appellant, Ghulam Jaffar, was accused of tampering with an electric meter by connecting wires directly to the main line. The case was based on evidence collected by the Electric Power Company, which included a significant delay in reporting the incident and questionable recovery of the meter. During the trial, it was revealed that the prosecution's evidence was largely circumstantial and lacked direct witnesses to the alleged crime. The court emphasized the importance of establishing a clear timeline and the necessity of producing all relevant evidence. Ultimately, the prosecution's failure to provide sufficient evidence led to the acquittal of the appellant. This case highlights the critical importance of procedural integrity and evidentiary standards in criminal prosecutions, particularly in cases involving theft and tampering with public ... |
| 2018 SLD 2212, 2018 PLJ 664 | Crl. Org. No. 01 of 2017 , decided on 17.04.2018 | This case revolves around the allegations against Mst. Maheen Zafar and Raja Khurram Ali Khan regarding the maltreatment of a minor maid servant, Mst. Tayyaba Bibi. The prosecution alleged that the accused inflicted physical harm on the child, leading to injuries that were documented in medical reports. However, the case was primarily built on circumstantial evidence, which is traditionally considered weaker in court. The judges examined witness statements, medical evaluations, and the circumstances surrounding the minor's treatment while in the accused's care. Despite some evidence suggesting neglect, the court determined that the prosecution failed to prove the charges beyond a reasonable doubt for most allegations, resulting in a conviction only under Section 328-A of the Pakistan Penal Code for willful neglect. The decision highlights the complexities of legal proceedings involving minors and the standards required for establishing guilt in serious criminal cases.... |
| 2001 SLD 2577 = 2001 CLC 1551 | Suit No.B-78 of 2000 , decided on 07.11.2000 | This case revolves around the recovery of loans under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act (XV of 1997). The Sindh High Court addressed the legal implications of Riba in financial transactions, emphasizing the prohibition of interest under Islamic law. The court examined the agreements between the parties, particularly focusing on the terms regarding the purchase price, rebates, and penalties for non-utilization of loans. It was determined that any increase in the debt would be considered Riba, which is against Islamic principles. The court's decision highlighted the necessity for clarity and adherence to the terms outlined in financial agreements, ensuring that any claims made were substantiated by evidence. This ruling is significant for financial institutions and borrowers alike, as it sets a precedent regarding the enforceability of loan agreements and the interpretation of Riba in banking practices.... |
| 2011 SLD 283, (2011) 103 TAX 137 | W.T.A. 19 of 1999 , decided on 23.12.2008 | This case revolves around the interpretation of the Wealth Tax Act, specifically concerning the assessment of wealth tax on amounts paid as advances for agricultural land not registered in the name of the taxpayer. Khalid Mehmood Khan, the appellant, challenged the refusal of wealth tax exemption for these advances, arguing that he had made full payment and held an agreement to sell. The Lahore High Court concluded that the appellant failed to establish ownership of the land, which led to the advances being included in his net wealth for taxation. The ruling reinforced the legal principle that mere agreements do not confer ownership, particularly in the context of unregistered land transactions. This case highlights the importance of formal title transfers in property law and the complexities of wealth tax assessments.... |
| 1986 SLD 1006, 1986 SCMR 1854 | Civil Petitions Nos. 363-K, 364-K and 365-K of 198 , decided on 24.08.1986 | This case revolves around the appeals of three civil servants, Anwar Ali Sheikh, Dhani Bux Soomro, and A.H. Mirza, regarding their promotions and the legality of notifications issued by the Government of Sind. The Supreme Court evaluated the application of the Sind Civil Servants (Confirmation and Seniority) Rules, 1975, and concluded that the rules did not apply retrospectively to the promotions in question. The decision underscores the importance of adhering to established legal frameworks and the consequences of procedural missteps in the promotion process. The ruling also highlights the judiciary's role in interpreting civil service regulations and protecting the rights of civil servants, ensuring that legal standards are met in matters of promotion and seniority. The case serves as a critical reference point for similar disputes in civil service law, emphasizing the need for clarity in the application of rules and the significance of competent authority in issuing notifications.... |
| 2020 SLD 480 = 2020 MLD 328 | Civil 1st Appeal No. 47 of 2015 , decided on 29.04.2019 | This case revolves around a civil appeal concerning the enhancement of compensation for land acquired under the Land Acquisition Act, 1894. The appellant, Raja Shakeel Ahmed, challenged the compensation awarded by the Collector, which he deemed inadequate compared to the prevailing market rates. The High Court, while reviewing the case, highlighted the importance of assessing fair compensation based on market value and the land's potential for commercial use. The court found that the compensation was set significantly lower than the market rates, leading to an enhancement of the compensation awarded to the appellant. The case underscores the legal principles governing land acquisition and compensation, ensuring that landowners receive fair compensation reflective of current market conditions. Keywords such as 'land acquisition compensation', 'market value assessment', and 'legal principles of compensation' are crucial in understanding the implications of this ruling.... |
| 1984 SLD 1042, 1984 PLC 113 | Appeal No. 8 (L) of 1981 , decided on 27.09.1983 | This case revolves around the suspension of a civil servant involved in a defalcation case. The appellant, who was initially suspended, contested the extension of his suspension period citing that it had lapsed. The court ruled that he was automatically suspended under Article 194 due to his imprisonment and that the department must issue a specific order under Article 194-A upon his bail. The judgment emphasizes the importance of following due process in suspension cases and the implications of criminal charges on government employees. This case highlights the intersection of civil service regulations and criminal law, making it significant for understanding employee rights and administrative law.... |
| 1986 SLD 584, 1986 SCMR 710 | Criminal Petitions for Leave to Appeals 10/R and 1 , decided on 26.01.1986 | This case involves the Supreme Court of Pakistan's decision on two criminal petitions for leave to appeal regarding a murder conviction. The case stems from the murder of Amir Khan and an attempted murder of Lai Khan. The accused, Daud Khan and Arshad Khan, were initially convicted in a lower court but later acquitted by the Peshawar High Court. The Supreme Court's decision emphasized the importance of reliable evidence and the credibility of eyewitnesses in criminal cases, particularly in matters of life and death. The court found that the previous acquittal lacked a solid basis in evidence and was based on conjecture rather than factual analysis. This ruling underscores the judicial system's commitment to ensuring that justice is served based on a thorough and fair evaluation of all available evidence, adhering to the principles of safe administration of criminal justice.... |
| 2011 SLD 1866 = 2011 PLC 1479 | Writ Petition No.2436 of 2009 , decided on 14.01.2011 | In the case of Writ Petition No.2436 of 2009, the Peshawar High Court addressed the constitutional petition filed by TARIQ HABIB and others challenging their termination from contract posts. The court examined the implications of the North-West Frontier Province Civil Servants (Amendment) Act, 2005, which aimed to regularize certain contract employees. However, the court ruled that the petitioners, who were appointed against project posts, did not meet the criteria for regularization under the amended law. This judgment underscores the importance of understanding employment classifications within public service, particularly in the context of contract versus regular appointments. The court's interpretation of the law reflects an effort to clarify the status of civil servants in Pakistan, particularly against the backdrop of evolving governmental policies on employment contracts. As such, this case serves as a pivotal reference for future litigations involving contract employees seeking... |
| 1990 SLD 1303, 1990 PLC 226 | 58(L) of 1985 , decided on 08.08.1989 | This case revolves around the appeal of Muhammad Saleem Akhtar against his reversion from the position of Draftsman to Tracer due to insufficient qualifications as mandated by the Service Tribunals Act, 1973. The Tribunal reviewed the evidence and found that the appellant did not possess the Diploma in Draftsmanship required for his initial appointment. The decision highlighted the importance of adhering to qualifications set by recruitment rules, reinforcing that an individual's status cannot be maintained without meeting the essential criteria. The case underscores the legal principles surrounding employment rights and qualifications, serving as a precedent for future disputes regarding reversion and eligibility in civil service positions. Keywords include 'employment rights', 'qualifications', 'service tribunals', 'legal precedent', 'civil service disputes'.... |
| 1987 SLD 1204 = 1987 PLC 485 | SUK-568 of 1983 , decided on 16.12.1986 | This case involved an appeal to the Labour Appellate Tribunal, Sindh concerning the employment status of individuals at the Rice Research Institute. The appellants, Misri and others, argued that they were entitled to certain benefits and wages under the Industrial Relations Ordinance. However, the Tribunal ruled that the Rice Research Institute did not qualify as a commercial or industrial establishment as it was primarily engaged in research and not in the sale or procurement of rice. The appellants were found to be agricultural workers, not industrial workers, thus lacking the status necessary to pursue a grievance petition under the applicable laws. This case highlights the importance of the definitions of commercial and industrial establishments in employment law, and the implications for workers seeking redress for grievances. Keywords: employment law, grievance petition, commercial establishment, industrial establishment, agricultural workers.... |
| 1979 SLD 527, 1979 SCMR 243 | Civil Petition for Special Leave to Appeal No. 772 , decided on 19.04.1978 | In the case of Abdul Sattar Khan and Others vs. Hafiz Muhammad Bakhsh and Another, the Supreme Court of Pakistan addressed significant issues regarding the Civil Procedure Code and the Court Fees Act. The petitioners challenged the Lahore High Court's dismissal of their appeal due to deficient court fees. The court ruled that the undervaluation was deliberate and not a result of a bona fide mistake, emphasizing the importance of adhering to proper court fee regulations. This case highlights the critical nature of compliance with procedural requirements in legal appeals, particularly in property disputes. The decision underscores the court's commitment to ensuring that litigants cannot manipulate court procedures to evade their financial responsibilities. The ruling serves as a precedent for future cases involving court fee assessments and the principles governing the valuation of appeals, reinforcing the need for transparency and integrity in legal proceedings. Legal practitioners must... |
| 2001 SLD 1615, 2001 SCMR 1979 | Civil Appeal No. 1402 of 1996 , decided on 31.01.2001 | This case revolves around a preemption suit where the appellant, Mehr MOMAN KHAN, challenged the rejection of his plaint by the lower courts. The Supreme Court of Pakistan emphasized the application of Islamic Law to preemption suits, even when no specific statutory law was in place. The court noted that the rejection of the plaint was based on the incorrect assertion that there was no law of preemption at the time, hence the right could not be enforced. The court clarified that the principles governing preemption under Islamic Law should guide such cases, and upon reviewing the evidence, it was determined that the necessary 'Talabs' had indeed been made. This landmark decision underscores the importance of Islamic legal principles in matters of property rights and preemption, making it a crucial reference for future cases. The court's ruling not only reinstates the appellant's right but also sets a precedent for similar disputes where statutory law may be lacking. Keywords: preemption... |
| 2015 SLD 1287, 2015 PLD 30 | C.P.No. 355 and 603 of 2013 , decided on 24.07.2014 | This case revolves around the custody of minors following a divorce between Ali Akbar and Mst. Naseem. The Balochistan High Court addressed two constitutional petitions regarding the custody and maintenance of their children. The court emphasized the importance of the welfare of the children in custody disputes, ruling that the children should remain with their mother, who had been their primary caregiver since birth. The father's request for custody was denied due to his second marriage and potential negative impacts on the children's psychological health. The decision reinforces the principle that the welfare of minors takes precedence over parental rights, aligning with the provisions of the Guardians and Wards Act, 1890, and relevant family law. This ruling is significant for similar custody cases, highlighting that courts must carefully evaluate the best interests of children when determining custody arrangements.... |
| 2014 SLD 1776 = 2014 CLC 1242 | Constitutional Petition No.S-31 of 2012 , decided on 22.07.2013 | The case revolves around a constitutional petition concerning the ejectment of Mst. Rehana Hafeez from a rented shop, filed by the legal heirs of Muhammad Ali. The crux of the case dealt with the interpretation of the Sindh Rented Premises Ordinance, particularly the grounds for ejectment based on personal bona fide need. The petitioner contested the landlord-tenant relationship and the legitimacy of the landlords' claim to personal use. However, the court ruled in favor of the landlords, citing the absence of substantial evidence from the tenant to challenge the need asserted by the landlords. This case highlights critical aspects of tenancy laws in Pakistan, particularly the rights of landlords under the Sindh Rented Premises Ordinance, and the evidentiary burden on tenants to substantiate claims against eviction. Keywords: Ejectment, Sindh Rented Premises Ordinance, personal bona fide need, landlord-tenant relationship, constitutional jurisdiction, High Court.... |
| 1958 SLD 363, 1958 PLD 267 | Civil Appeal No. 30 of 1957 , decided on 26.03.1958 | In the landmark case of Civil Appeal No. 30 of 1957, the Supreme Court of Pakistan addressed crucial issues regarding compensation claims under the East Bengal (Emergency) Requisition of Property Act 1948. The case arose when The Chandpur Mills Ltd. sought to enforce a compensation agreement for the use of its premises by military forces over a 21-year period. The Supreme Court clarified that valid compensation agreements must be made directly between the claimant and the Provincial Government, and not merely assessed by the District Magistrate. The Court further ruled that a writ of mandamus could compel the District Magistrate to fulfill his duty regarding compensation payments, but it would not serve to enforce a contractual agreement. This decision underscores the importance of proper governmental procedures in compensation claims and the necessity for clear agreements in legal matters. The case highlights the complexities of property requisition laws and the legal obligations of g... |
| 2015 SLD 1596, 2015 PLC 1 | D-3195 of 2010 , decided on 01.01.2015 | This landmark case emphasizes the constitutional validity of the Industrial Relations Act, 2012, affirming the right to form trade unions across provincial boundaries. The Sindh High Court's decision highlights the need for robust legal frameworks that support workers' rights in trans-provincial establishments. The ruling clarifies the jurisdictional authority of the NIRC over labor disputes involving such establishments, thereby safeguarding the fundamental right to association as outlined in Article 17 of the Constitution. The court's ruling reinforces the legislative competence of the federal government in areas where provincial laws fail to address trans-provincial issues, ensuring that labor rights are not compromised. This case serves as a pivotal reference for future labor disputes and legislative matters concerning workers' rights in Pakistan, making it a vital resource for legal practitioners and policymakers alike.... |
| 2004 SLD 3768, 2004 PLJ 166 | Appeal No. 281(K)(CS) of 2002 , decided on 24.07.2004 | This case revolves around the appeal filed by Muhammad Arif against his dismissal from the Pakistan Railways Police. The Federal Service Tribunal examined the procedural aspects of the dismissal, which stemmed from allegations of misconduct related to ticketless passengers. The Tribunal highlighted significant flaws in the inquiry process and stated that the major punishment imposed on Muhammad Arif was unjustified. The ruling emphasized the importance of adhering to procedural fairness in disciplinary actions within public service. As a result, the Tribunal's decision not only reinstated the appellant but also underscored the necessity for lawful conduct in administrative inquiries, setting a precedent for similar cases within the jurisdiction of service tribunals. Keywords such as 'service tribunal', 'administrative law', 'disciplinary action', and 'procedural fairness' are pivotal in understanding the implications of this case.... |
| 2011 SLD 2807, (2011) 337 ITR 526 | , decided on 31.03.2011 | In the landmark case before the Delhi High Court, the focus was on the classification of commission income under the Income-tax Act, 1961. The case centers around FX Info Technologies (P.) Ltd., which had transferred its distribution business of Acer products to Salora International Ltd. The transfer included a commission arrangement that the assessee claimed as business income. The Assessing Officer's initial ruling treated the commission as income from other sources, denying set-off against business losses. However, upon appeal, the court found that the commission paid by Salora was an accepted business expenditure, thus establishing the principle that such income should rightly be classified as business income for FX Info Technologies. This case highlights significant aspects of tax law concerning income classification, business transactions, and the treatment of expenditures and income in corporate structures. Keywords like 'business income', 'commission income', and 'Income-tax Ac... |
| 2002 SLD 2453, 2002 PLD 261 | Civil Petition No. 777 of 2000 , decided on 01.11.2001 | This case revolves around the interpretation of the Oaths Act and the Qanun-e-Shahadat in the context of a civil suit regarding possession of property. The petitioner, Muhammad Idrees, contested a decree in favor of respondents Tajammal Hussain and others, which was based on the statement of oath from the respondents' father, Muhammad Latif. The core issue arose when the petitioner attempted to withdraw his acceptance of the oath before it was recorded, citing concerns about the influence on Latif's statement. The Supreme Court's decision to grant leave to appeal emphasizes the importance of the Rule of Caution in legal proceedings and the necessity for courts to consider all applications thoroughly before making decisions. This case is significant for its implications on the administration of oaths in civil litigation, ensuring that parties are afforded due process and that the integrity of witness statements is upheld. Keywords: Oaths Act, Qanun-e-Shahadat, civil procedure, Supreme C... |
| 1994 SLD 665, 1994 SCMR 728 | Civil Appeal No.10 of 1993 , decided on 02.09.1993 | The case revolves around the disqualification of Muhammad Mumtaz Khan Bhaba, who was found guilty of misconduct while serving as the District Administrator of the Peoples Works Programme. The Supreme Court of Pakistan examined the allegations of willful maladministration, where the appellant failed to perform his duties responsibly, leading to wrongful payments to contractors for work that was never completed. The court underscored the responsibilities of public officials in managing public funds and emphasized the need for accountability. This case highlights the importance of integrity and diligence in public service, setting a precedent for future cases involving misconduct and disqualification under the Parliament and Provincial Assemblies Order, 1977. Keywords such as 'disqualification', 'misconduct', 'public funds', 'Supreme Court', and 'accountability' are relevant for legal professionals and those interested in public administration law.... |
| 2024 SLD 4058, 2024 PLJ 143 | W.P. No. 7411 of 2023 , decided on 13.05.2024 | This case revolves around the legal proceedings concerning the allotment of evacuee property under the Evacuee Trust Properties (Management and Disposal) Act, 1975. The Lahore High Court addressed critical issues of due process, highlighting the necessity for all parties to be heard before any administrative decisions are made regarding property rights. The petitioners, who purchased the property in question, were not made parties to the initial reference that sought to cancel the allotment made to the original allottee, Bismillah Begum. The court's decision emphasized that attributing knowledge of proceedings to the petitioners without notifying them is legally untenable. The ruling reinforces the significance of compliance with procedural requirements in administrative law, particularly when it comes to property disputes involving evacuee properties. The court's allowance of the writ petition and the directive for a fresh hearing serve as a reminder of the judicial commitment to safe... |
| 2016 SLD 2232, 2016 YLR 920 | Criminal Appeal No. 126 and Murder Reference No. 2 , decided on 25.11.2014 | In the case of Ibrar Hussain v. The State, the Lahore High Court addressed vital issues surrounding the conviction for murder under section 302(b) of the Penal Code (XLV of 1860). The court examined the testimonies of key witnesses, including Muhammad Faisal and Mian Muhammad, who provided ocular accounts of the incident where Ibrar Hussain allegedly stabbed Nayyar Abbas. Despite the absence of a clear motive and the questionable recovery of the knife, the court determined that the evidence presented was compelling enough to affirm the conviction. However, given the appellant's age at the time of the crime and the nature of the offense, the death penalty was converted to life imprisonment. This case underscores the importance of evaluating witness credibility and the implications of juvenile sentencing in capital cases.... |
| 2024 SLD 289 = 2024 CLD 106 | First Appeals Nos. 78 and 79 of 2021 , decided on 28.09.2023 | In the case of First Appeals Nos. 78 and 79 of 2021, the Sindh High Court addressed appeals filed by Qalandri Filling and CNG Station against SME Leasing Limited regarding recovery actions under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court examined the legality of the recovery process initiated due to the appellant's default in payments. Emphasizing the importance of adherence to existing laws, the court upheld the validity of the Banking Court's judgment, asserting that actions taken were within the statutory framework at the time. The decision reinforces the applicability of the Ordinance in recovery suits, particularly for leasing companies, thereby highlighting the court's role in interpreting financial regulations and protecting creditor rights. It serves as a critical reference for future cases involving financial institutions and recovery procedures, ensuring that legal practitioners understand the nuances of financial law and its practical implic... |
| 2024 SLD 91, 2024 PLD 45 | Civil Appeal No.317-L of 2011 , decided on 06.11.2023 | This case illustrates the complexities surrounding the enforceability of promissory notes under Pakistani law, particularly with respect to the requirements outlined in the Negotiable Instruments Act, 1881. The Supreme Court ruled that the promissory note in question was inadmissible due to the lack of proper evidence supporting its execution and validity. The court highlighted the necessity for clear, unequivocal proof when asserting claims based on negotiable instruments, especially in cases involving allegations of forgery. This ruling underscores the critical nature of due diligence in financial transactions and the importance of legal representation to navigate the intricacies of contract law. The decision serves as a vital reference for legal practitioners dealing with similar cases, emphasizing the need for thorough documentation and adherence to statutory requirements. Keywords: promissory note, Negotiable Instruments Act, legal representation, forgery, enforceability.... |
| 2006 SLD 3793, 2006 PCRLJ 110 | Criminal Appeal No. 865 of 2004 , decided on 29.09.2005 | The case revolves around the conviction of Maqbool and others under the Control of Narcotics Substances Act for possession of contraband Charas. The Peshawar High Court, presided over by Justices Ijaz-ul-Hassan Khan and Shahzad Akbar Khan, reviewed the prosecution's evidence, which was found lacking due to the absence of key witnesses who could corroborate the recovery of the narcotics. The judgment highlighted the necessity of a thorough investigation and the need for the court to prioritize truth over procedural technicalities. The judgment also criticized the Customs Department officials for their conduct, which suggested potential misconduct and a lack of due diligence in the investigation. This case is critical in addressing issues related to narcotics law enforcement and the judicial system's commitment to justice.... |
| 2000 SLD 2261, 2000 PCTLR 446 | J. Misc. No. 59 of 1992 , decided on 14.01.1998 | In the case between English Laboratories (Pvt.) Ltd. and M/S. Chas A. Mendoza Pharmaceutical Laboratories, the Sindh High Court addressed the petitioner's request to rectify the trademark registration of 'Medicam'. The petitioner argued that their product 'English Medipac' was being unfairly hindered due to the respondents' prior registration of 'Medicam', which the petitioner claimed was not distinctive and obtained through fraud. The court dismissed the petition, highlighting that the names were distinct in their presentation and that the registration of 'Medicam' did not violate any of the petitioner's rights. The decision underscored the principles of trademark law, emphasizing the need for distinctiveness and the public interest in trademark registrations. The court encouraged both parties to engage in fair competition rather than pursue litigation. This case illustrates the complexities of trademark disputes, the importance of distinctiveness in brand names, and the court's role ... |
| 2023 SLD 1036, 2023 CLC 735 | Criminal Appeals Nos. 23157, 24016 and Murder Refe , decided on 09.03.2022 | In the case of Anjum Latif and Amjad Latif vs. The State, the Lahore High Court examined several critical elements surrounding the charges of murder and related offenses under the Penal Code. The appellants were accused of causing injuries to three individuals, one of whom succumbed to their injuries. However, the prosecution's case was riddled with inconsistencies, particularly in the testimonies of eyewitnesses who were related to the deceased. The court highlighted the importance of corroborative evidence and the need for credible witness statements. The testimonies of deaf and dumb witnesses raised additional concerns regarding their reliability and the process used to record their statements. The court noted that the prosecution failed to establish a clear motive for the attack, further weakening its case. Ultimately, the Lahore High Court ruled in favor of the appellants, upholding the principle that any reasonable doubt must benefit the accused. This decision underscores the cri... |
| 2023 SLD 474, 2023 PCRLJ 285 | Criminal Revision No. 20 of 2021 , decided on 24.05.2021 | This case revolves around a criminal revision involving the transposition of a witness's statement due to the witness's death. It highlights significant legal principles related to the admissibility of evidence and the rights of the accused. The Balochistan High Court examined the provisions of the Penal Code, Criminal Procedure Code, and Qanun-e-Shahadat to determine the validity of the Trial Court's decision. The court's ruling is crucial for understanding how evidence is treated in cases where key witnesses are unavailable, maintaining the balance between procedural fairness and the need for effective legal proceedings. Key terms include 'criminal procedure,' 'evidence admissibility,' and 'witness statements,' which are vital for legal practitioners and scholars interested in the nuances of criminal law in Pakistan.... |
| 2024 SLD 3226, 2024 CLC 1299 | Writ Petition No.3272 of 2016 , decided on 17.05.2024 | This case involves the Islamabad High Court's decision on Writ Petition No.3272 of 2016, which was decided on May 17, 2024. The case revolves around the legality of the Capital Development Authority's (CDA) actions against several petitioners using their residential properties as hostels or guest houses. The CDA issued notices for non-conforming use, which the petitioners challenged, claiming that such use did not violate any laws. However, the court found that the Islamabad Capital Territory Residential Sectors Zoning (Building Control) Regulations, 2020, explicitly prohibit such non-conforming uses. The court's decision reinforces the importance of adhering to zoning regulations and the authority of the CDA in regulating land use within Islamabad. This case highlights the balance between individual property rights and community regulations, emphasizing that while individuals have rights to use their properties, these rights are subject to lawful regulations aimed at maintaining commu... |
| 1990 SLD 516, 1990 SCMR 266 | Civil Petition No. 1164 of 1988 , decided on 21.05.1989 | This case revolves around the procedural aspects of service law within the context of the Service Tribunals Act and the Constitution of Pakistan. The key issue was whether the Federal Service Tribunal had the jurisdiction to hear an appeal from a civil servant who had not utilized the available departmental appeal process. The Supreme Court's decision is significant in clarifying the limits of tribunal authority in service matters. It emphasizes the importance of exhausting all available remedies before seeking judicial intervention. This case contributes to the evolving landscape of service law, highlighting the balance between administrative authority and employee rights. The implications of this ruling are critical for public sector employees and administrative bodies, ensuring adherence to procedural norms in disciplinary matters. Keywords include 'Service Law', 'Judicial Review', 'Public Sector Employment', which are crucial for legal practitioners and scholars in understanding th... |
| 2007 SLD 27 = 2007 PTD 676 = (2006) 94 TAX 202 | I.T.As. Nos. 4316/LB to 4319/LB, 5957/LB, 5958/LB , decided on 19.07.2005 | This case revolves around the taxability of income for provincial Employees Social Security Institutions under the Income Tax Ordinance, 1979. The Income Tax Appellate Tribunal addressed the assessments made for the years 1996-2001 and the arguments presented by the representatives of the Punjab and Sindh Employees Social Security Institutions. The Tribunal concluded that statutory contributions received from employers are not taxable income, emphasizing that such contributions are not considered income under the definition provided in the Ordinance. The case references significant legal precedents and highlights the need for proper jurisdiction in tax assessment. Key keywords include 'Income Tax Ordinance', 'taxability', 'statutory contributions', 'Employees Social Security', and 'legal precedents'. These terms are trending in legal discussions surrounding tax law and public welfare institutions, making this case relevant for ongoing debates in tax policy and compliance.... |
| 1975 SLD 364, 1975 PLD 227 | Criminal Appeal No. 31 of 1972 , decided on 02.04.1975 | This case involves the Supreme Court of Pakistan's decision in a criminal appeal regarding the murder of two prominent individuals. The case emphasizes the critical role of eyewitness testimony, evidence of motive, and the implications of judicial confessions. The Court scrutinized the evidence presented, including the promptness of the FIR, the credibility of witnesses, and the procedural integrity of the confession process. The ruling underscores the legal standards for evaluating evidence in murder cases and the importance of ensuring justice is manifestly seen to be done. The restoration of the death sentence reflects the Court's stance on the gravity of the offenses and the societal implications of such crimes. This case is significant for its legal precedents regarding evidence and the treatment of confessions under Pakistani law.... |
| 1986 SLD 683, 1986 SCMR 981 | Civil Petition No. 969 of 1985 , decided on 10.11.1985 | This case involves the Supreme Court of Pakistan's ruling on a civil petition regarding tenancy and property rights. The petitioner, Muhammad Idrees, contended that he was not a tenant of the Additional District Judge, Lahore, as he had entered into an agreement for the sale of the property with the original owner. He sought protection under section 53-A of the Transfer of Property Act, which safeguards possession under certain agreements. However, the court determined that the petitioner had not taken possession according to the stipulations of the contract, thereby disqualifying him from the protections of section 53-A. This ruling underscores the importance of adhering to the terms of agreements in property transactions and clarifies the limitations of tenant rights in the context of property sales. The decision reaffirms the necessity for clear possession rights to invoke statutory protections. Key legal keywords include 'property rights', 'tenancy law', 'agreement for sale', and '... |
| 1984 SLD 492, 1984 SCMR 381 | Civil Petitions for Special Leave to Appeal Nos. 7 , decided on 22.11.1983 | In the case of NABI KHAN AND others Vs. GHULAM MURTAZA AND another, the Supreme Court of Pakistan addressed the execution of a pre-emption decree under Article 185(3) of the Constitution of Pakistan (1973). The petitioners, who were unsuccessful objectors, challenged the execution, claiming ownership of the land based on their long-term possession. However, the court determined that the land was evacuee property and had been lawfully allotted to the predecessor of the respondents. The court's thorough examination concluded that the petitioners' claims were without merit, leading to a dismissal of their petitions. This case highlights the complexities of property law in the context of pre-emption and the rights of tenants versus owners, making it a significant reference point for similar legal disputes in Pakistan.... |
| 2017 SLD 1419 = 2017 CLD 789 | J.C.M. Petition No. 24 of 2016 , decided on 21.06.2017 | In the case concerning deceptive marketing practices in the dairy industry, the Competition Commission of Pakistan scrutinized the advertising methods employed by Engro Food Limited, Noon Pakistan Limited, and Shakarganj Food Pakistan Limited. The Commission determined that these companies misrepresented their products, leading consumers to believe they were purchasing milk or its substitutes, rather than dairy drinks. The findings were based on consumer complaints and an inquiry that highlighted misleading advertising strategies that violated the Competition Act, 2010. The ruling emphasized the importance of transparent marketing practices, particularly in the food and beverage sector, to protect consumers from deceptive claims. The Commission has mandated these companies to revise their marketing strategies and clearly label their products to avoid further violations, thus setting a precedent for future advertising standards in Pakistan's dairy market.... |
| 2009 SLD 3087, 2009 PLC 236 | Writ Petition No. 1663 of 2008 , decided on 30.04.2009 | In the case of Writ Petition No. 1663 of 2008, the Islamabad High Court addressed issues related to the Industrial Relations Ordinance, 2002, particularly concerning unfair labor practices and individual grievances. The petitioner, who applied for the position of General Manager, alleged that she was not interviewed due to her husband's involvement in trade union activities. The court examined the jurisdiction of the NIRC and the Labour Court under sections 46 and 49 of the Ordinance. Ultimately, the court upheld the NIRC's dismissal of the claim of unfair labor practice, ruling that the Labour Court's jurisdiction to address individual grievances was separate and could be invoked regardless of unfair labor practice findings. The decision underscored the importance of proper grievance procedures in labor relations, allowing individuals to seek redress for violations of their rights. Keywords include 'Industrial Relations Ordinance', 'unfair labor practice', 'Labour Court jurisdiction',... |
| 1988 SLD 1251, 1988 PLC 668 | Appeal No. 606/1055 of 1986 , decided on 10.03.1986 | In the case of Muhammad Zalmeer Khan vs. Chief Engineer, Irrigation, Multan, the Service Tribunal of Punjab addressed significant procedural irregularities in the disciplinary actions taken against the appellant, a Sub-Engineer. The Tribunal found that the appellant was subjected to a penalty without proper adherence to the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The proceedings were criticized for lacking a fair hearing and due process, as the same individual acted as both the prosecutor and judge. The Tribunal underscored the necessity for transparency and fairness in administrative actions, especially in cases involving civil servants. This case serves as a pivotal reference for ensuring compliance with established legal frameworks in disciplinary proceedings, reinforcing the rights of government employees to a fair hearing and due process.... |
| 2024 SLD 2940, 2024 SCMR 853, 2024 PTD 1085 | Civil Petitions Nos. 3472 to 3475 of 2023 , decided on 29.02.2024 | This case involves the Supreme Court of Pakistan's review of interim orders issued by the Islamabad High Court concerning the recovery of supertax under Section 4C of the Income Tax Ordinance, 2001. The Supreme Court scrutinized the procedural compliance of the High Court, particularly the adherence to Article 199(4) of the Constitution, which mandates the notification of the law officer and the opportunity for hearing before issuing interim orders that may affect public revenue collection. The case underscores the importance of procedural safeguards in judicial proceedings, particularly in tax matters, where public interest and revenue collection are at stake. The decision highlights the Supreme Court's reluctance to interfere in interim orders unless there is a clear violation of law or jurisdictional overreach. The case sets a precedent for future tax-related litigation and reinforces the necessity for due process in judicial interventions that impact public finances. The ruling ser... |
| 2021 SLD 1719, 2021 YLR 1870 | Criminal Appeal No. 1098 and Murder Reference No. , decided on 16.09.2020 | In the case of Qamar Sultan vs. The State, the Lahore High Court evaluated the conviction of Qamar Sultan for murder under section 302(b) of the Penal Code. The court found that the prosecution's case was riddled with inconsistencies, primarily due to the testimonies of witnesses who were not present at the scene of the crime. The court highlighted that the prosecution could not produce any credible motive for the murder, nor did it provide reliable evidence to substantiate its claims. The court's ruling underscored the importance of the principle of 'benefit of doubt' in criminal proceedings, leading to the conclusion that the accused was not guilty of the charges against him. This case serves as a significant reference for future legal proceedings involving similar issues of witness credibility and evidentiary standards in criminal law. Keywords: Qatl-i-amd, Penal Code, Lahore High Court, benefit of doubt, witness credibility, criminal law.... |
| 2014 SLD 2359, (2014) 367 ITR 254 | SPECIAL CIVIL APPLICATION No. 18008 OF 2005 , decided on 19.02.2014 | This case revolves around the liability of directors under the Income Tax Act, specifically section 179, concerning tax recovery from a private company. The petitioner, SUResh Narain Bhatnagar, challenged an order from the Income Tax Officer regarding tax dues of M/s. Sirs Engineering Private Limited. The court analyzed the procedural aspects of the tax recovery process and the legal status of the company, which the petitioner argued had become a deemed public company under section 43A of the Companies Act, 1956. The ruling highlighted the importance of adhering to legal protocols in tax recovery and the rights of directors in such matters. This case serves as a precedent for future cases involving director liability in tax recovery situations, emphasizing the necessity for clear evidence of negligence or breach of duty before imposing personal liability on directors.... |
| 2005 SLD 1228, 2005 SCMR 859 | Criminal Petition No.230 of 2003 , decided on 22.03.2005 | In the case of Shahzad Amjad vs. The State, the petitioner was convicted for possession and attempted smuggling of narcotics under the Control of Narcotic Substances Act. The law's enforcement at Islamabad Airport led to the discovery of 1780 grams of heroin concealed within a bag. The petitioner, possessing a German passport and a ticket for Frankfurt, claimed ignorance of the narcotics but had admitted guilt in his statements. The Supreme Court upheld the conviction, emphasizing the sufficiency of the evidence against him, including the circumstances surrounding the case and the admissions made during the trial. The decision reinforces the strict stance of Pakistani law regarding drug trafficking and the implications of possessing narcotics. This case highlights the importance of awareness regarding the contents of personal belongings when traveling internationally, particularly in light of stringent narcotics laws in Pakistan.... |
| 2009 SLD 3259, 2009 PCRLJ 118 | Constitutional Petition No.S-185 of 2008 , decided on 15.09.2008 | In the case of Mst. Raffiat Tariq vs. D.P.O. Sanghar, the Sindh High Court addressed the custody rights of a mother following a divorce. The petitioner, Mst. Raffiat Tariq, sought custody of her 2-1/2-year-old son, Ahsan, claiming that he had been unlawfully detained by the respondent, Anwar Ahmed. The court examined the rights provided under the Criminal Procedure Code and the Constitution of Pakistan, particularly focusing on the right of Hizanat. This case highlights the legal protections afforded to mothers in custody disputes and the importance of considering the welfare of the child above all else. The court's decision reinforces the principle that agreed-upon terms at the time of divorce cannot violate statutory rights established for child custody. This ruling is significant in establishing precedents for future custody cases, emphasizing that the best interests of the child must always prevail. Keywords such as custody rights, Hizanat, and child welfare are crucial for underst... |
| 2010 SLD 2710, 2010 CLC 631 | Civil Revision No. 54 of 2005 , decided on 17.11.2009 | In this case, the Quetta High Court addressed a dispute regarding the distribution of ancestral property following the death of Samandar Khan. The plaintiffs, who were legal heirs, sought a declaration of their rightful shares in the property. The defendants disputed the claim, arguing that they had already compensated the plaintiffs for their shares. The court ruled that under Islamic law, heirs are entitled to their shares automatically upon the owner's death, without needing court intervention. The decision highlighted the necessity for defendants to prove their claims regarding payments made to the plaintiffs, which they failed to do. The High Court upheld the lower courts' decisions, reinforcing the principle of rightful inheritance and proper evidence in property disputes.... |
| 1967 SLD 489, (1967) 66 ITR 404 | IT REFERENCE No. 8 OF 1966 , decided on 27.07.1967 | This case from the Gujarat High Court deals with the powers of the Appellate Tribunal under the Income-tax Act, 1961, particularly concerning the assessment of non-resident partners in a registered firm. The Tribunal's authority to direct the Income-tax Officer (ITO) to reassess the income of non-resident partners, ensuring that proper notice is given, was upheld by the court. The ruling clarifies that the Tribunal can pass orders that it considers fit, including setting aside assessments and instructing the ITO to conduct fresh assessments with appropriate notice to the parties involved. This case is significant for tax practitioners and firms with non-resident partners, emphasizing the importance of due process and the Tribunal's broad powers to ensure fair assessments. The decision aligns with the principles of tax law and highlights the procedural safeguards necessary in tax assessments, particularly where non-resident partners are involved. The ruling is also a critical reference ... |
| 2004 SLD 1981, 2004 CLC 1682 | R.F.A. No.47 of 2001 , decided on 04.05.2004 | In the case of R.F.A. No.47 of 2001, the Peshawar High Court addressed the tragic incident involving the wrongful death of Muhammad Qayyum, a student, due to the indiscriminate firing by police officials. The plaintiffs, Saidur Rehman and his wife, sought damages under the Fatal Accident Act for the loss of their son, who was traveling in a bus when the police opened fire in a crowded area. The court examined the evidence, which indicated negligence on the part of the police, leading to the fatal injuries sustained by the deceased. The plaintiffs were awarded compensation based on the deceased's potential earnings and life expectancy. This case highlights the importance of police accountability and the need for appropriate measures when dealing with public safety. Keywords: wrongful death, negligence, police accountability, Fatal Accident Act, compensation for loss.... |
| 1989 SLD 648, 1989 SCMR 601, 1989 SLD 1204 | Civil Petition for Leave to Appeal No.699 of 1984 , decided on 20.11.1988 | In the case of Muhammad Yousaf vs Rehmat Ali, the Supreme Court of Pakistan addressed the issue of oaths in legal proceedings. The plaintiff claimed ownership of a property based on an oral gift from Taj Muhammad. The plaintiff offered the defendant, Rehmat Ali, to make a statement on oath that the gift had not occurred, leading to the dismissal of the suit when the defendant complied. The court held that since the plaintiff had agreed to the terms of the oath, he could not later argue that the suit should not have been dismissed due to the co-defendant's lack of a statement. This case underscores the importance of clear agreements in legal proceedings and the binding nature of oaths taken in court. The decision highlights the court's role in ensuring that legal agreements are honored and reinforces the principle that a party cannot later change the terms of an agreement after it has been executed. The ruling serves as a critical reminder for litigants regarding the implications of the... |
| 1973 SLD 655, (1973) 91 ITR 116 | TAX CASE No. 32 OF 1967 (REFERENCE No. 9 OF 1967) , decided on 21.08.1972 | This case revolves around the interpretation of sections 34(1)(a) and 34(1)(b) of the Indian Income-tax Act, 1922, focusing on income escaping assessment. The Madras High Court addressed whether the Income-tax Officer could reassess income items beyond the four-year period specified for clause (b), even if proceedings were initiated under clause (a). The court concluded that the Income-tax Officer's authority was confined to the provisions of the law, and any attempt to extend jurisdiction beyond the established time frame was invalid. This judgment is significant in maintaining the balance of power between tax authorities and taxpayers, ensuring that assessments are conducted within legal limits. The case underscores key concepts in tax law, including reassessment procedures, statutory limitations, and the rights of the assessee, making it a pivotal reference for future tax-related disputes.... |
| 1962 SLD 315, (1962) 44 ITR 379 | CASE REFERRED No. 46 OF 1956 , decided on 10.08.1960 | In the landmark case of Dalooram Jayanarain v. Commissioner of Income Tax, the Madras High Court examined the validity of a trust created by a karta of a Hindu Undivided Family (HUF) after the death of his wife. The case revolved around the interpretation of the Income-tax Act, specifically sections dealing with interest on borrowed capital and deductions for interest amounts. The court emphasized the importance of a registered trust deed in establishing a valid trust, as opposed to mere entries in accounting records. The ruling clarified the legal requirements for creating a trust under the Transfer of Property Act, particularly the necessity of a registered document or delivery of property to constitute a valid gift. This case serves as a significant reference for understanding the nuances of trust law and taxation in India, highlighting the interplay between personal and commercial law. Keywords such as 'Income-tax Act', 'trust validity', 'deductions', and 'Hindu Undivided Family' a... |
| 2006 SLD 1645, 2006 PLC 363 | Appeal No.1962 of 2002 , decided on 19.11.2003 | The case revolves around the appeal of Syed Aftab Ahmad Bukhari against a penalty imposed by the Municipal Corporation Bahawalpur for alleged inefficiency and negligence during his tenure as Taxation Officer. Following a departmental inquiry, it was established that the appellant's lack of supervision led to significant financial loss due to embezzlement by a subordinate. The tribunal's decision emphasized the need for accountability in public service roles, highlighting the importance of adherence to established protocols in the issuance of receipt books. The ruling reinforces the legal framework governing local council services and the disciplinary measures applicable to infringements, thereby serving as a precedent for similar cases in the future. The decision underscores the balance between administrative authority and employee rights, ensuring that due process is followed while maintaining organizational integrity.... |
| 2020 SLD 2131, 2020 YLR 2402 | Criminal Appeal No. 218-M of 2019 , decided on 18.12.2019 | This case revolves around the interpretation of the Khyber Pakhtunkhwa Arms Act, 2013, specifically addressing the legality of unlicensed possession of arms. The appellant, Abdul Wakeel, was acquitted by the trial court but contested the decision on the grounds that no directive was issued to return the seized SMG rifle. The High Court evaluated the legality of the authorization to possess arms granted by local law enforcement, ultimately concluding that it did not meet the statutory requirements under the Arms Act. The ruling emphasized the need for formal licensing, underscoring the legal framework governing arms possession in Khyber Pakhtunkhwa. This case highlights the importance of compliance with regulatory requirements for arms licensing and the discretionary powers of the courts regarding the return of seized property.... |
| 1957 SLD 48, 1957 PLD 219 | Privy Council Appeal No. 30 of 1955 , decided on 25.03.1957 | In the landmark case of Privy Council Appeal No. 30 of 1955, the court addressed critical issues surrounding the compulsory acquisition of land in Fiji. The case involved Ratu Taito Nalukuya, who challenged the compensation awarded for the acquisition of native land by the Governor under the Crown Acquisition of Lands Ordinance. The ruling clarified the legal interpretation of terms such as 'sale' and 'purchase' within the context of compulsory acquisitions, establishing that such terms apply even in the absence of mutual assent. The court's decision underscored the need for proper compensation distribution according to the Native Land Trust Ordinance, ultimately directing that the compensation be paid to the Native Land Trust Board. This case is pivotal in understanding land acquisition laws in Fiji and the rights of native landholders. It serves as a reference point for future cases involving land compensation and native land rights.... |
| 1986 SLD 1354 = (1986) 157 ITR 72 | CIVIL APPEAL NO. 1404 OF 1973 | The case revolves around the deductibility of contributions made by the assessee company towards a pension and life assurance plan for its foreign employees. Initially, the contributions were allowed as deductions, but the Income Tax Officer disallowed them in the assessment year 1956-57. The Tribunal partially allowed the claim, leading to an appeal by the revenue. The Supreme Court ultimately ruled that the contributions were deductible under section 10(2)(xv) of the Indian Income-tax Act, 1922, as they were considered business expenditures. The judgment emphasizes the importance of understanding the timing of expenditures and the control over funds in tax law, particularly concerning amendments to rules governing such plans. This case highlights key tax principles relevant for businesses managing employee benefits and ensures compliance with tax regulations, making it a significant precedent for similar cases in the future.... |
| 1950 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case represents a significant development in the jurisprudence surrounding the specific legal issues at hand. It explores the intersection of statutory interpretation and judicial discretion, providing a comprehensive analysis of the applicable laws. The ruling has implications for similar cases and may guide legal practitioners in navigating complex legal frameworks. The decision underscores the necessity for clear legal standards and the role of the judiciary in interpreting these standards in a manner that promotes justice and equity. Legal professionals should take note of the precedents set forth in this ruling, as they will likely impact future litigation and legal strategies. Furthermore, the case highlights the need for ongoing legal reform and the importance of adapting to changing societal norms and expectations. As trends in case law evolve, staying informed about such decisions is crucial for effective legal practice.... |
| 2001 SLD 523, 2001 PTD 3366 | C.T.R. No. 301 of 1991 , decided on 26.10.2000 | In the landmark case presented before the Lahore High Court, the legal intricacies of the Income Tax Ordinance of 1979 were scrutinized, particularly focusing on Section 136. The court explored the implications of tax payments being considered as retained income, a pivotal consideration for surcharge levies. The matter was brought forth by the Income Tax Appellate Tribunal, leading to a decisive resolution that aligned with previous rulings from the Supreme Court of Pakistan. This case underscores the importance of clarity in tax law and the judicial interpretations that shape financial obligations for corporations. As tax regulations evolve, understanding the nuances of such rulings becomes essential for legal practitioners and businesses alike, ensuring compliance and strategic financial planning. The case reiterates the significance of established legal precedents in guiding current tax-related disputes, making it a crucial reference for future considerations in income tax law.... |
| 1986 SLD 1129, 1986 PLD 347 | Criminal Appeal No. 84 of 1985 , decided on 06.02.1986 | In the case of Shahadat Ali vs. Mubarik Shah and Another, the Supreme Court of Pakistan deliberated on the matter of pre-arrest bail granted to the respondent, Mubarik Shah. The case revolved around allegations of suppression of material facts by the respondent in his applications for bail. The Court scrutinized the sequence of events leading up to the bail applications and highlighted the importance of transparency and truthfulness in judicial proceedings. The Court ultimately ruled that the respondent's actions constituted a serious breach of judicial conduct, leading to the cancellation of the bail. This case underscores the critical nature of integrity within the legal system and serves as a precedent for future cases involving bail applications. Keywords such as 'pre-arrest bail', 'judicial conduct', and 'misrepresentation' are pivotal in understanding the implications of this decision.... |
| 1966 SLD 306 = (1966) 62 ITR 348 | TAX CASE No. 172 OF 1963 AND (REFERENCE No. 46 OF , decided on 24.11.1965 | This case revolves around the taxation of salary received by K.R. Kothandaraman, the managing director of Transformer and Switchgear Limited, for the assessment year 1960-61. Kothandaraman was entitled to a monthly remuneration of Rs. 1,250 plus a commission based on profits. Despite the company not making profits, the court ruled that the salary accrued monthly was taxable under the Income-tax Act. The court clarified that the board's resolution to stop payment did not negate the right to receive salary that had already accrued. This case highlights the importance of contractual agreements in determining tax liabilities and the implications of corporate resolutions on remuneration.... |
| 2004 SLD 3900, 2004 PLJ 405 | Crl. Misc. No. 405-B of 2003 , decided on 25.04.2003 | This case revolves around the bail application of Abdul Nadeem, who sought post-arrest bail in a murder charge under multiple sections of the Pakistan Penal Code. The Lahore High Court, Rawalpindi Bench, presided over the matter. The court's decision hinged on the trial court's failure to adhere to its directive to conclude the trial within six months, thereby creating a basis for granting bail. The ruling emphasized the principle that no individual should be held in judicial custody indefinitely, particularly when the prosecution's delay in conducting a trial is evident. The court's acknowledgment of the judicial process's integrity and efficiency in ensuring justice was a key aspect of its decision-making. This case highlights the critical balance between the rights of the accused and the obligations of the judicial system to act promptly. The case references significant legal precedents that underscore the court's position on the necessity of timely trials. Overall, this ruling serv... |
| 1985 SLD 69, 1985 PTD 396, (1985) 52 TAX 119 | Civil Appeal No.103 of 1983 , decided on 22.03.1984 | In the landmark case of Civil Appeal No. 103 of 1983, the Supreme Court of Bangladesh addressed the critical issue of tax exemptions related to bonus shares under the Income Tax Act of 1922. The case revolved around whether the investment in bonus shares could be treated as part of the total income of the assessee, Abdul Aziz, who sought exemption under Section 15C. The appellant, represented by A.M. Mahmudur Rahman and Muhammad Sajjadul Haq, argued that the bonus shares should be treated as an investment, while the respondent contended that they constituted income of the company, thus not qualifying for tax exemption. The Court ultimately ruled in favor of the Commissioner of Income Tax, affirming that bonus shares do not contribute to the individual income of the assessee, thereby disallowing the exemption claim. This decision sets a precedent in tax law regarding the treatment of bonus shares, emphasizing the distinction between corporate income and individual tax liabilities. The c... |
| 1953 SLD 27 = 1953 PLD 375 | Letters Patent Appeal No. 34 of 1952 , decided on 15.04.1953 | This case involves Indo Enamel Works Ltd. in liquidation, which sought to recover funds from its directors Saeed Ahmad and Ehsan Elahi under the Companies Act, specifically sections 185 and 227. The court analyzed the legality of payments made during the winding-up process, emphasizing that any transactions involving company funds post-winding up must adhere to strict legal scrutiny to ensure fair treatment of creditors. The court ruled that payments made to directors post-petition were void unless validated by the court. This case highlights the complexities of corporate law and the protection of creditor rights during liquidation proceedings, making it significant for legal practitioners in corporate insolvency.... |
| 2019 SLD 383, 2019 SCMR 365 | Civil Petition No. 2669 of 2016 , decided on 31.10.2018 | In the case of CONTROL RISK (PVT.) LTD. vs ADDITIONAL REGISTRAR COMPANIES REGISTRATION OFFICE SECP, the Supreme Court of Pakistan adjudicated on a winding-up petition based on significant violations of the Companies Ordinance, 1984. The petitioner, CONTROL RISK (PVT.) LTD., was found to be engaging in unauthorized security-related operations that were not aligned with its stated business objectives in the Memorandum of Association. The Court highlighted the legal provisions under sections 305 and 309 of the Ordinance, indicating that these sections delineate the grounds for winding up a company. The decision emphasized the importance of adhering to the legal framework governing company operations to ensure compliance and uphold national security. The ruling serves as a critical reminder for companies to operate strictly within the bounds of their legal mandates to avoid severe repercussions such as winding up.... |
| 1967 SLD 604, 1967 PLC 206 | Writ Petition No, 391 of 1962 , decided on 24.03.1966 | In the case of Writ Petition No. 391 of 1962, the Sindh High Court addressed a dispute involving the seniority and confirmation of Gazetted Officers in the Telegraph Engineering Service. The petitioners, who were pre-partition entrants into Class II of the service, contested their seniority against direct recruits to Class I. The court examined the principles of seniority as outlined in the Posts and Telegraphs Manual and the implications of subsequent government notifications. Ultimately, the court ruled that the petition was not maintainable, emphasizing the importance of following established recruitment processes and the rights of government servants. The decision highlights key legal principles and the need for fair administrative practices in public service recruitment and promotions.... |