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Citation(s) Details Summary
2009 SLD 3300, 2009 PCRLJ 300 Criminal Appeal No.26 and Murder Reference No.67 o , decided on 13.10.2008 This case revolves around a violent incident that occurred inside the courtroom of the Sessions Judge in Dera Ghazi Khan, leading to the murder of two individuals, Nazar Hussain and his father Muhammad Hussain, and injuries to Sajjad Hussain. The appellants, Zafar Hussain and four others, were charged with murder and attempted murder under the Penal Code. The trial revealed that the accused attacked the complainants with sharp weapons, resulting in serious injuries and fatalities. The court highlighted that the attack was not spontaneous but rather premeditated, occurring in a public place where the law was expected to prevail. The court's decision emphasized the importance of maintaining order and justice within the judicial system, rejecting claims of traditional revenge as a justification for such violence. The final ruling reaffirmed the principle that the law must be upheld regardless of personal grievances, leading to the confirmation of the death penalty for the appellants. This...
1974 SLD 513, (1974) 95 ITR 388 TAX REFERRED CASE No. 2 OF 1970 , decided on 10.08.1973 This case revolves around the interpretation of the Estate Duty Act, 1953, particularly sections that deal with the valuation of properties that have been gifted. The High Court addressed whether the entire value of a property gifted by a deceased individual to a minor grandson should be included in the estate duty computation. The court held that the donor's exclusion from certain portions of the property meant they could not be included in the estate's valuation. The decision emphasized the need for tangible evidence to justify claims against the estate's value, reinforcing the principle that gifts must be fully excluded from the estate for them not to be taxed upon the donor's death. Keywords include Estate Duty, gifts, property valuation, estate taxation, legal interpretation, and tax law....
1989 SLD 1890, 1989 SCMR 1758 Civil Petition No. 509 of 1981 , decided on 30.07.1988 In the case of Civil Petition No. 509 of 1981, Fazal Din, an ex-Accountant from the Jhang Treasury Office, appealed against the dismissal of his service by the Punjab Service Tribunal. The Tribunal had dismissed his appeal on 23-2-1981, providing clear reasons for its decision. Upon review, the Supreme Court of Pakistan, presided over by Justices Ghulam Mujaddid and Saad Saood, found no errors in the Tribunal's judgment and noted that there were no significant legal questions or public interest issues to address. The Court ultimately dismissed the petition, reinforcing the Tribunal's authority and the rationale behind its decision. This case underscores the importance of adhering to procedural justice and the limitations of judicial review in employment-related disputes. Keywords include Supreme Court, Punjab Service Tribunal, legal appeal, and dismissal of service, ensuring relevance in legal discussions and SEO....
2021 SLD 2583, 2021 PCRLJ 1643 Criminal Miscellaneous No. 1196-B/2020 , decided on 08.09.2020 In the case of Kamran Khan vs. The State, the Lahore High Court dealt with a complex situation involving multiple parties and conflicting narratives surrounding a violent incident. The court recognized the intricacies of criminal law, particularly regarding the application of bail in cases with cross-versions of events. The decision highlighted important legal principles such as the presumption of innocence and the necessity for thorough evaluation of evidence by the trial court. The ruling reaffirmed that the nature of the charges, while serious, does not negate the possibility of bail if further inquiry is warranted. This case underscores the essential balance between public safety and individual rights in the criminal justice system. Keywords such as 'criminal law', 'bail application', 'cross-versions', and 'Lahore High Court' represent trending terms in legal discourse, emphasizing the ongoing relevance of this case in discussions surrounding legal rights and procedures....
1978 SLD 2, 1978 SCMR 367 Civil Review Petition No. 17-R of 1976 , decided on 02.07.1978 This case revolves around the dismissal of a review petition regarding the compulsory retirement of Sh. Riaz Ahmad from the Irrigation Department. The Supreme Court of Pakistan addressed critical issues surrounding void orders and the implications of delay in seeking legal redress. The Court underscored that a void order, while illegal, may still have lasting effects and cannot be disregarded without consideration of the consequences. The ruling emphasized the necessity for prompt action in legal matters, especially when challenging administrative decisions. The judgment serves as a significant precedent in understanding the nature of void orders and the doctrine of laches in judicial proceedings. Keywords: Supreme Court, review petition, compulsory retirement, void order, legal redress, administrative decisions, principle of laches....
2016 SLD 2019, 2016 PLJ 94 W.P. No. 11912 of 2015 , decided on 26.08.2015 This case revolves around the legality of the delimitation process carried out by the Delimitation Authority in Multan under the Punjab Local Government Act, 2013 and the Delimitation of Constituencies Act, 1974. The petitioners challenged the process, arguing that it was violative of the law and did not provide a mechanism for addressing disputes. The court emphasized the importance of adhering to legal provisions and delivering a reasoned order, declaring the impugned decisions as unlawful. The judgment highlights the need for transparency and accountability in administrative decision-making processes, particularly in electoral matters. This case contributes to the broader discourse on electoral reforms and governance in Pakistan, underscoring the judiciary's role in ensuring compliance with constitutional mandates....
2000 SLD 77, 2000 PTD 943, (1998) 232 ITR 306 Writ Petition No. 6595 of 1998 , decided on 01.04.1998 This case involved a writ petition filed by directors of Drill Rock Engineering Company (P.) Ltd. against the Assistant Commissioner of Income Tax regarding tax recovery liabilities. The core issue was the interpretation of Section 179 of the Indian Income Tax Act, 1961, which stipulates that directors are only liable for tax recovery if the company itself cannot fulfill its tax obligations. The High Court highlighted that the Assessing Officer must first determine that the tax is unrecoverable from the company before pursuing the directors for payment. The court found that the Assistant Commissioner had not established this necessary finding, leading to the quashing of the proceedings against the directors. This ruling underscores the protection afforded to directors under the Income Tax Act, ensuring that they cannot be held liable without due process being followed. The case is significant for corporate governance and tax law, emphasizing the need for clear jurisdictional findings b...
1976 SLD 185, 1976 PLD 695 , decided on 01.04.1976 This case revolves around the trial of multiple accused individuals charged with the murders of four victims in a revenge killing following a longstanding feud. The Supreme Court of Pakistan examined the legality of the trial under the provisions of the Criminal Procedure Code, focusing on the interpretation of 'same transaction' in relation to the charges. The judges assessed both the ocular and medical evidence and found sufficient corroboration to uphold the convictions of the appellants for the murders. Notably, the case highlighted the complexities of legal definitions surrounding conspiracy and joint trials, making it a significant reference point for future legal interpretations. The keywords relevant for SEO include 'Supreme Court of Pakistan', 'Criminal Procedure Code', 'murder trial', 'conspiracy law', 'legal evidence', and 'judicial decision'....
1980 SLD 257, 1980 SCMR 348 Criminal Petition No. 87 R/1979 , decided on 02.12.1979 This case revolves around a brutal incident involving multiple murders that occurred due to a familial dispute. The Supreme Court of Pakistan upheld the convictions of the petitioners, citing strong evidence, including witness testimonies and physical evidence linking the petitioners to the crime. The court emphasized the lack of a credible defense and the failure to establish a plea of insanity, which was not raised during earlier proceedings. The judgment underscores the importance of corroborative evidence in murder cases and the challenges faced by defendants in proving claims of self-defense or insanity without sufficient backing. Keywords: murder case, Supreme Court of Pakistan, criminal law, corroborative evidence, insanity plea, legal defense strategies....
1991 SLD 1265 = (1991) 187 ITR 613 This case revolves around the interpretation of capital gains under Section 45 of the Income-tax Act, 1961. The primary issue was whether the capital gains from the transfer of a flat were long-term. The assessee entered into an agreement for the purchase of a flat in 1978 and transferred her rights in 1983. The court ruled that since the rights were held for more than 36 months, the gains were long-term, thereby aligning with existing tax regulations. This decision underscores the importance of understanding capital gains classifications and the implications of property transfers in relation to tax obligations. Keywords: capital gains, Income-tax Act, long-term holdings, property transfer, tax regulation....
1999 SLD 413, 1999 SCMR 1852 Civil Appeal No. 1233 of 1996 , decided on 29.07.1998 In the case of Sheikh Saeed Ahmed and another vs Abdul Wahid, the Supreme Court of Pakistan addressed significant issues regarding the jurisdiction of Civil Courts versus Revenue Courts in cases involving the Punjab Muslim Personal Law (Shariat) Application (Removal of Difficulties) Act. The Court ruled that the jurisdiction for claims under this Act rests with Civil Courts, particularly when previous decisions have been rendered by these courts. This ruling is pivotal in clarifying the legal standing of female allottees and the enforcement of their property rights, particularly in the context of pre-emption rights. The decision underscores the importance of interpreting legislative ambiguities in a manner that preserves the intent of the law and protects the rights of individuals affected by property disputes. Keywords include 'Punjab Muslim Personal Law', 'property rights', 'Civil Court jurisdiction', and 'pre-emption rights', which are essential for understanding the implications of...
2006 SLD 3215, (2006) 287 ITR 520 ...
1986 SLD 6, 1986 PTD 32, (1986) 53 TAX 76 D 136 of 1985 , decided on 05.11.1985 In the case of Sindh High Court's Constitutional Petition No. D 136 of 1985, the court addressed the application of the Income Tax Ordinance, 1979, specifically sections 57 and 59(1) concerning a self-assessment scheme. The petitioner, a partnership firm, contested the Income Tax Officer's demands for detailed financial documents despite complying with the self-assessment requirements. The court ruled in favor of the petitioner, emphasizing that the self-assessment scheme should protect compliant taxpayers from unnecessary scrutiny unless discrepancies in income reporting were evident. This case highlights the importance of adhering to established tax guidelines and the legal protections available to taxpayers under the Income Tax Ordinance....
1986 SLD 897, 1986 SCMR 1464 Civil Petition for Leave to Appeal No. 19-K of 198 , decided on 17.03.1986 In the landmark case of Civil Petition for Leave to Appeal No. 19-K of 1986, the Supreme Court of Pakistan addressed critical aspects of landlord-tenant law under the Sind Rented Premises Ordinance. The case arose when the landlord sought the eviction of the tenant based on grounds of default and personal requirement. The Rent Controller initially dismissed the application but allowed a subsequent appeal that led to a remand for fresh consideration. The Supreme Court ultimately upheld the High Court's decision, reinforcing the principle that once a remand order is not contested, it remains binding in subsequent appeals. This decision emphasizes the importance of procedural integrity in landlord-tenant disputes and affirms the courts' role in assessing the bona fides of personal requirements. The ruling is significant for practitioners in the field of property law and highlights the complexities involved in eviction cases, particularly those involving claims of personal need by landlord...
2008 SLD 2133, 2008 SCMR 1064 Criminal Appeal No.406 of 2007 , decided on 09.04.2008 This case involved a criminal appeal regarding the conviction of Ghulam Akbar and Qasim for murder and robbery under the Penal Code and the Anti-Terrorism Act. The Supreme Court of Pakistan scrutinized the evidence presented at trial, focusing on the recovery of stolen property and the credibility of witness accounts. Notably, the court found that the recovery of the stolen motorcycle lacked evidentiary value as it occurred in an open field, and the prosecution failed to summon any local witnesses to validate the recovery. Furthermore, the court noted significant delays in the forensic analysis of the recovered firearm, which undermined the prosecution's case. Ultimately, the court ruled in favor of the appellants, underscoring the legal principle that the prosecution must meet a high standard of proof in criminal cases. This decision is significant in reinforcing the rights of the accused and the necessity for reliable evidence in securing convictions....
1992 SLD 408, 1992 PLD 435 Criminal Appeal No.99 of 1991 , decided on 12.04.1992 In this significant case from the Supreme Court of Pakistan, the court dealt with the complexities of sentencing in murder cases involving multiple accused. The case revolved around the brutal murder of two individuals, Nanik and Sarfraz, by a group including Falak Sher and Mst. Bakhan. The trial court had initially imposed varying sentences on the accused, with the female defendant receiving a lesser sentence due to her gender. The Supreme Court, however, scrutinized the rationale behind the differing sentences, ultimately deciding that such leniency could not be justified in the case of Falak Sher. The court referenced the principles established in prior case law, particularly focusing on the need for equitable sentencing regardless of gender in serious offenses. This case underscores the evolving judicial approach towards gender biases in sentencing and the importance of consistent application of justice. The ruling not only addressed the specific circumstances of this case but also...
2005 SLD 529, 2005 PTD 1128 Special Customs Appeal No.100 of 2003 , decided on 17.02.2005 In this landmark case, the Sindh High Court addressed the complexities surrounding the rectification of mistakes under the Customs Act, 1969. The core issue was whether the rectification application submitted by Pakistan State Oil Company Ltd was essentially a review application. The Tribunal had previously ruled that it was not maintainable, leading to the appeal being brought before the High Court. The court reiterated that the provisions of section 194-B(2) are specific and do not allow for broad interpretations that could encompass review applications. The High Court's decision reinforces the principle that applications must clearly demonstrate an error apparent on the record to be considered valid under the law. This case highlights the importance of precise legal arguments and the limitations of judicial review in customs law, making it a crucial reference for future cases involving similar legal questions....
1988 SLD 539, 1988 PLC 240 SG-709 of 1986 , decided on 26.01.1987 In the case of Punjab Road Transport Corporation vs. Manzoor Hussain, the Labour Appellate Tribunal addressed the wrongful re-categorization of an employee from conductor to clerk. The Industrial Relations Ordinance was central to the case, particularly sections 25-A and 38(3), which pertain to grievance petitions and employee rights. The tribunal upheld the Labour Court's decision to reappoint Hussain as a conductor, emphasizing the importance of consent in job reassignments and the right to fair compensation. This case highlights critical aspects of labor rights and employee grievance handling, making it relevant for labor law practitioners and organizations. It serves as a precedent for similar cases where employee rights may be violated through improper job reassignments....
2014 SLD 873, 2014 PTD 1159 C.P. No. D-2166 of 2013 , decided on 17.03.2014 This case revolves around MKB Enterprises (Pvt.) Limited's challenge against the Customs authorities' seizure of imported goods under the Duty and Tax Remission for Export (DTRE) scheme. The petitioner, engaged in manufacturing plastic mats, was accused of illegally selling input goods in violation of DTRE rules. The court examined the implications of storing goods at a location other than the manufacturing site and the responsibilities of the petitioner under the Customs Act, 1969. The ruling emphasized the importance of compliance with legal requirements in customs procedures and the consequences of breaching trust in regulatory concessions. The case highlights critical aspects of customs law, the significance of proper documentation, and the need for transparency in business operations. Keywords: Customs Act, DTRE scheme, Sindh High Court, legal compliance, customs procedures....
1986 SLD 845, 1986 SCMR 1357 Civil Petition for Special Leave to Appeal No. 697 , decided on 25.01.1986 This case revolves around a civil petition concerning the discharge of a railway employee, Muhammad Munir, who was accused of receiving illegal gratification. The Works Manager issued a notice of discharge, which was challenged in court. The District Court and High Court found the notice invalid as it was not issued by the appropriate authority, leading to the Government's appeal to the Supreme Court. The Supreme Court's decision focused on the validity of the discharge notice and the authority of the Works Manager. This case highlights critical legal principles regarding employment law, authority in administrative actions, and procedural fairness in disciplinary matters. Key terms in this case include 'discharge notice', 'authority', 'judicial review', and 'administrative law', which are essential for understanding the implications of the ruling and its relevance to similar cases....
1979 SLD 87, 1979 PLD 741 Criminal Review Petition No. 5-R of 1979 , decided on 24.03.1979 In the landmark case of Zulfiqar Ali Bhutto vs. The State, the Supreme Court of Pakistan addressed the complexities surrounding the review of a criminal conviction. The case revolved around allegations of conspiracy and murder, with Zulfiqar Ali Bhutto, the former Prime Minister, being accused of orchestrating an attack that resulted in the death of Ahmad Raza Kasuri's father. The Supreme Court, in its review, emphasized the importance of adhering to procedural norms while also recognizing the gravity of the charges at hand. The court's detailed examination of the legal frameworks, including the Constitution of Pakistan and relevant sections of the Penal Code, underscored the need for justice in politically sensitive cases. Keywords such as 'Supreme Court review', 'criminal conspiracy', and 'political murder' are crucial for understanding the implications of this ruling, which remains a significant precedent in Pakistan's legal history....
1999 SLD 402, 1999 PTD 2810, (1997) 228 ITR 343 Income-tax Reference No. 10 of 1994 , decided on 04.09.1996 In the landmark case involving GEORGE WILLIAMSON (ASSAM) LTD, the Gauhati High Court addressed critical aspects of the Income Tax Act, 1961, particularly regarding the treatment of gratuity provisions for retiring employees. The case revolved around the company's claim for a deduction of Rs.2,18,100, which was provisioned for gratuity payment. The Assessing Officer initially disallowed this deduction under section 43-B, leading to an appeal before the Commissioner of Income-tax (Appeals), which ruled in favor of the assessee. However, the Revenue contested this decision before the Income-tax Appellate Tribunal, which ultimately sided with the Revenue. The High Court was called upon to clarify whether provisions for gratuity, even without actual payment, could be deducted. The court concluded that such provisions should be recognized, thereby allowing the deduction. This decision not only reinforces the rights of companies under the Income Tax Act but also ensures that employee benefits...
1991 SLD 1445, (1991) 187 ITR 657 D-2741 of 1976 , decided on 01.01.1991 In this landmark case, the Calcutta High Court addressed the issue of whether arrears of rent and cess could be deducted as business expenditure under the Income-tax Act, 1961. The case revolved around the tea industry in West Bengal, specifically concerning the Teesta Valley Co. Ltd. Following the compulsory acquisition of tea gardens, the State Government sought to enhance lease rents retrospectively from 1955. The court found that although the liability was statutory, it was disputed for years until an agreement was executed in 1975. This agreement clarified the enforceability of the rent and cess liability, allowing the company to claim deductions in the 1976-77 assessment year. This case underscores the complexities of tax law concerning business expenses, statutory liabilities, and the timing of deductions. Keywords such as 'Income-tax Act', 'business expenditure', 'tea industry', and 'Calcutta High Court' are essential for understanding the implications of this decision....
2024 SLD 3783, 2024 PLJ 638 Crl. A. No. 526-J & 527-J & M.R. No. 33 of 2021 , decided on 22.11.2023 In this significant case adjudicated by the Lahore High Court, the appellants, Kashif Nouman alias Kashi and Mst. Nuzhat Rasheed, were accused of committing murder under the Pakistan Penal Code. The court's decision hinged on the assessment of circumstantial evidence, which is often challenging to prove beyond a reasonable doubt. The prosecution's case was primarily based on alleged extra-judicial confessions and circumstantial evidence, which the court found to be contradictory and unreliable. Notably, the court highlighted the absence of ocular evidence and the failure of the prosecution to include the children of the deceased as witnesses. The court reiterated the legal principle that in cases of circumstantial evidence, every link in the chain must be established to avoid any reasonable doubt regarding the accused's guilt. The ruling underscores the critical importance of reliable evidence in criminal proceedings, particularly in capital cases where the stakes are high. This case s...
2013 SLD 1811, 2013 PLC 318 No.4A(172) of 2012-K/24(173)/2012-K , decided on 21.02.2013 This case revolves around the conflict between PHARMATEC PAKISTAN (PVT.) LTD. and the PHARMATEC WORKERS WELFARE UNION (CBA). The employer alleged that the union was engaging in unfair labor practices by making unreasonable demands and attempting to pressure management through intimidation. The National Industrial Relations Commission found in favor of the employer, emphasizing that while unions have the right to present demands, those demands must be reasonable and practicable. The decision also highlights the importance of maintaining industrial peace and the consequences of coercive tactics employed by the union. The case underscores the legal framework surrounding labor relations in Pakistan, specifically the Industrial Relations Act and the regulations governing the National Industrial Relations Commission. Keywords such as 'unfair labor practice', 'industrial peace', 'collective bargaining', and 'labor relations' are pertinent in understanding the implications of this ruling....
1979 SLD 721, (1979) 116 ITR 573 IT REFERENCE No. 222 OF 1975 , decided on 20.07.1978 In the case of Hasan Mumtaz v. Commissioner of Income Tax, the Allahabad High Court addressed the classification of a property transaction as either a sale or a gift under the Income-tax Act, 1961. The case revolved around a deposit made by Shiraj Hasan for purchasing a property in the name of his minor son, Hasan Mumtaz. After Shiraj Hasan's death, Zamir Ahmad, the vendor, sold the property to Hasan Mumtaz, which led to a dispute regarding the nature of the transaction. The Income Tax Officer (ITO) initially rejected the sale classification, arguing collusion and overvaluation. However, the Tribunal determined that the transaction was indeed a sale, supported by the presence of monetary consideration and the recitals within the deed. The court confirmed that a gift must lack monetary consideration, thus upholding the Tribunal's ruling. This case emphasizes the importance of documentation and the legal definitions underpinning property transactions in tax law....
2000 SLD 268, 2000 PTD 789, (1998) 232 ITR 381 Income-tax References Nos. 52, 53, 54 and 55 of 19 , decided on 28.10.1997 This case revolves around a dispute over income tax assessments for a publishing company treated as a non-manufacturing entity. The core issue was whether the company was entitled to a concessional tax rate as a manufacturing concern under the Indian Income Tax Act, 1961. The Appellate Tribunal had earlier ruled in favor of the assessee, but the High Court reversed this decision, emphasizing the doctrine of merger in judicial review. The court clarified that the previous orders of the Income-tax Officer had merged into the Commissioner’s revisional order, making the appeals before the Appellate Assistant Commissioner incompetent. This case highlights the importance of understanding the merger doctrine in tax law and its implications for the right of appeal and rectification under the Income Tax Act. The ruling reinforces the principle that an order that has been subjected to superior scrutiny ceases to exist as an operative order, thereby impacting the rights of the parties involved si...
2020 SLD 387, 2020 SCMR 316 Civil Appeal No. 1286 of 2018 , decided on 20.12.2019 This case revolves around a petition filed by Abeer Masood, a student, against the Federal Board of Intermediate and Secondary Education, Islamabad, seeking a correction of her date of birth recorded in her Intermediate Secondary Education Certificate. The case highlights the importance of accurate records in educational institutions and the legal implications of date of birth discrepancies. The Supreme Court of Pakistan upheld the lower courts' decisions, emphasizing that changes to official documents are only permissible under exceptional circumstances. The ruling reinforces the principle that alterations should not be made to gain advantages in employment or educational opportunities. The court's decision is significant as it reflects on the legal standards governing personal identification documents, ensuring that records are maintained accurately to prevent potential disputes regarding inheritance and familial relationships. The case underscores the need for vigilance in maintaini...
1996 SLD 1566, 1996 CLC 1998 Suit No. 1108 of 1990 , decided on 25.04.1996 This case revolves around the application filed by Advocate Ali Murtaza Hussain seeking discharge of his Vakalatnama due to non-payment of professional fees by the plaintiff, Muhammad Hafiz Azmat Shaikh. The Sindh High Court analyzed the legal framework surrounding the discharge of Vakalatnama under the Civil Procedure Code and the Sindh Chief Court Rules. The court highlighted the importance of the client-counsel relationship, which is built on trust and mutual obligations. The Advocate's right to withdraw was examined in light of previous rulings and the need for compliance with procedural rules. The court concluded that the application was valid, allowing the Advocate to withdraw while underlining the necessity for Advocates to remain engaged until a formal discharge is sanctioned. This case serves as a significant reference point regarding the duties of Advocates and the sanctity of their professional engagements, providing clarity on the procedural nuances of Vakalatnama discharge...
2004 SLD 2595, 2004 PLD 486 Civil Miscellaneous Nos. 1 and 2 of 2001 in Writ P , decided on 16.03.2004 This case involves a constitutional petition dismissed for non-prosecution due to the applicants' failure to take appropriate steps for several years. The Lahore High Court ruled against the applicants, highlighting gross negligence in pursuing the case. The decision underscores the importance of timely legal action and the implications of limitations on rights. Key legal principles from the Civil Procedure Code, Limitation Act, and the Constitution of Pakistan were applied. The ruling emphasizes the court's commitment to uphold rights while balancing the need for timely justice. This case serves as a significant reminder for legal practitioners about the critical nature of adhering to procedural timelines to avoid detrimental outcomes....
1985 SLD 1831, 1985 PLC 403 D-767 of 1978 , decided on 27.05.1984 In the case of Muhammad Ali vs. Sind Labour Appellate Tribunal, the Sindh High Court addressed the critical issue of whether the petitioner qualified as a 'workman' under the Industrial Relations Ordinance, 1969, and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The petitioner, Muhammad Ali, had been dismissed from his position as a Manager at the Bank's P.I.A. Branch, following allegations of misconduct and insubordination. He contested this dismissal, arguing that he was a workman entitled to the protections of the relevant labor laws. The court analyzed the definitions of 'workman' and 'employer' within the context of the laws, ultimately determining that Ali’s managerial role and the responsibilities associated with it excluded him from being classified as a workman. The ruling underscores the distinction between managerial and clerical roles, reinforcing the burden of proof on the employer to establish the employee's classification. This...
2014 SLD 2437 = 2014 PCRLJ 479 Criminal Miscellaneous No. 847/M of 2013 , decided on 02.12.2013 In the case of Criminal Miscellaneous No. 847/M of 2013, the Lahore High Court dealt with the petitions of Muhammad Ramzan alias Bagga and Fayyaz Hussain, who had been convicted under sections 302(b) and 34 of the Penal Code. The court noted significant inconsistencies in witness testimonies and the First Information Report (FIR), which warranted a re-examination of evidence. After serving around 13 years in prison, the court acknowledged the improbability of a swift appeal process and decided to suspend the sentences, allowing the petitioners to be released on bail. This case underscores the importance of accurate witness accounts in criminal proceedings and the judicial system's responsibility to ensure fairness and justice, especially in prolonged detention cases....
2010 SLD 971, 2010 PLJ 806 Crl. M.B. No. 321 of 2009 , decided on 14.12.2009 In the case of Crl. M.B. No. 321 of 2009, the Peshawar High Court addressed the bail application of Hakamzad, who was charged under Sections 302, 324, and 34 of the Pakistan Penal Code. The initial FIR did not name any accused, and the subsequent supplementary statement implicating Hakamzad was deemed suspicious due to the delay in charging him. The court highlighted the absence of ocular evidence and the possibility of false implication, ultimately granting bail to the petitioner. This decision underscores the importance of timely and substantiated evidence in criminal proceedings, especially in cases involving serious charges like murder. Key legal principles were applied from previous rulings, emphasizing the necessity for clear evidence before detaining individuals. The ruling reflects ongoing discussions in legal circles regarding bail rights and the presumption of innocence until proven guilty. Legal practitioners and scholars may find this case significant as it relates to the s...
1998 SLD 1459, 1998 PLC 813 Civil Petition No 18 of 1995 , decided on 21.06.1995 This case involves Ch. Ghulam Sarwar, a trained graduate teacher, who sought to challenge the dismissal of his appeal by the Federal Service Tribunal regarding his termination from service based on alleged wilful absence during his deputation abroad. The Supreme Court of Pakistan was tasked with deciding on the validity of the dismissal in light of the Service Tribunals Act and the Constitution of Pakistan. The case highlights critical issues of appeal timelines, the res judicata principle, and procedural fairness in administrative decisions. The court's decision to grant leave for appeal underscores the importance of ensuring that civil servants have the right to contest decisions affecting their employment. Keywords such as 'Service Tribunals Act', 'Constitution of Pakistan', 'Supreme Court of Pakistan', and 'administrative law' are central to the discussion, providing an essential framework for understanding the legal context and implications of the case....
2013 SLD 684, 2013 CLC 444 Writ Petition No.21902 of 2011 , decided on 16.08.2012 In the case of ALI ASLAM MALIK vs ASSISTANT DIRECTOR, the Lahore High Court examined the legality of placing the petitioner's name on the Exit Control List under the Exits From Pakistan (Control) Ordinance, 1981. The court found that the right to travel is a fundamental right guaranteed by the Constitution of Pakistan. The petitioner argued that he was not notified about the placement of his name on the ECL and that he needed to travel to the UK for his son's medical treatment. The court recognized the importance of the petitioner's request and granted him permission to travel, illustrating the balance between individual rights and governmental restrictions. This case highlights the significance of judicial oversight in matters affecting personal liberties and the need for authorities to provide proper justification for restricting such rights. The decision reiterates the principle that fundamental rights cannot be curtailed without due process and emphasizes the judiciary's role in pr...
1983 SLD 1465, 1983 PLC 331 8/1521 of 1982 , decided on 26.07.1982 This case revolves around the appeal of Muhammad Afzal Zia, who was terminated from his position as a Veterinary Compounder at the Livestock Experiment Station in Kheri Murat. Following a departmental enquiry, Zia's services were terminated on the grounds of misconduct. The tribunal examined the procedural adherence during the enquiry and found significant flaws, including the lack of opportunity for the appellant to cross-examine witnesses and the hasty nature of the proceedings. The Tribunal emphasized the importance of following due process as outlined in the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, and ruled in favor of Zia, ordering his reinstatement. This case highlights critical issues regarding fairness in disciplinary actions within public service, making it a significant reference for similar future cases....
2016 SLD 1557, 2016 PLJ 199 Crl. Appeal No. 4 of 2004 , decided on 01.06.2015 In the case of Umar Farooq versus the State, the High Court reviewed the conviction of Umar Farooq under Sections 302 and 34 of the Pakistan Penal Code. The court highlighted that the evidence against the appellant was insufficient, as no direct injury was attributed to him in the reported incident. The judgment emphasized the importance of proving guilt beyond a reasonable doubt, which was not achieved in this case. The court's decision also noted that two co-accused who had similar roles were acquitted, indicating a lack of consistent evidence against all parties involved. This case underscores the significance of the burden of proof in criminal law and the rights of the accused under the legal framework of Pakistan. Keywords include 'criminal appeal', 'murder conviction', 'reasonable doubt', 'Pakistan Penal Code', and 'court judgment'....
2004 SLD 2474, 2004 PCRLJ 1264 Criminal Appeal No. 24 of 2003 , decided on 10.10.2003 This case revolves around the appeal made by Muhammad Idrees Kiani against the order of the Shariat Court, which had denied him bail in a serious criminal matter involving allegations of attempted murder and rioting. The Supreme Court of Azad Jammu and Kashmir scrutinized the principles of granting bail under Section 497 of the Criminal Procedure Code, emphasizing the necessity of reasonable grounds for believing that an accused is guilty of a non-bailable offense. The court observed that the initial FIR did not implicate the appellant directly in the firing incident, suggesting that the matter required further inquiry to ascertain the aggressor in the conflict. The judgment cited several precedents that underscored the significance of a thorough investigation and the importance of evaluating evidence carefully before denying bail. This ruling highlights the legal standards applicable to bail decisions, especially in cases with conflicting narratives and counter-challenges. The decisio...
2024 SLD 4505, 2024 PLJ 63 W.P. No. 16629 of 2023 , decided on 21.11.2023 In the case of Imran Mustafa versus Government of Punjab, the Lahore High Court addressed the implications of the newly inserted Section 9(A)(1) of the Control of Narcotic Substances Act, 1997, which was amended in 2022. The petitioner, convicted under Section 9(C) of the Act, argued that the amendment should not apply retrospectively to his case. The court's decision emphasized the principle that legislative changes should not infringe upon rights acquired under previous laws. The ruling reinforces the importance of ensuring that individuals retain their rights to remissions earned prior to the amendment. This case highlights the balance between legislative intent and individual rights, particularly in the context of criminal law and sentencing. Legal practitioners should take note of this precedent as it may influence future cases involving amendments to laws affecting convicts' rights....
1953 SLD 246, (1953) 24 ITR 475 D-2741 of 1953 , decided on 01.01.1953 In the landmark case Commissioner of Income Tax v. Jeewanlal Ltd., the Supreme Court of India addressed the complex issue of controlling interest under the Excess Profits Tax Act, 1940. The case arose from a dispute about whether the directors of Jeewanlal Ltd. had a controlling interest despite not holding the majority of shares directly. The Court emphasized that controlling interest is determined by the ownership of voting shares, irrespective of beneficial interest. The ruling clarified that when an agent votes on behalf of a shareholder, the agent does not gain any interest in the shares, thus maintaining the controlling interest with the majority shareholder, 'A' Ltd. This case is crucial for understanding corporate governance and the legal implications of shareholding structures, especially concerning taxation and shareholder rights. Keywords: controlling interest, Excess Profits Tax Act, corporate governance, shareholder rights, Supreme Court of India....
2001 SLD 920, 2001 PCRLJ 1363 Criminal Miscellaneous No.1108/11 of 2000 , decided on 26.07.2000 This case revolves around the unlawful detention of two individuals, Muhammad Sadiq and Sajid, by police officers in Sargodha. The petition for habeas corpus revealed that the police had not only failed to provide evidence for the detention but also manipulated records to justify their actions. The court, upon reviewing the bailiff's report and medical evidence indicating police torture, determined that the detainees had been wrongfully arrested and subjected to illegal practices by the police. The High Court's ruling emphasized the need for integrity within law enforcement, asserting that any officers found guilty of misconduct would face departmental action. This case serves as a critical reminder of the judiciary's role in upholding rights against abuse of power, and it reflects ongoing issues within the criminal justice system regarding police accountability and the protection of citizens' rights....
1992 SLD 76, 1992 PTD 447 Civil Appeal No.1337 of 1979 , decided on 21.08.1991 This case involves the interpretation of capital gains under the Income Tax Act, 1961. The appellant, a monthly tenant since 1940, received a lump sum of Rs. 4,50,000 after allowing new lessees to construct a building on the premises. The Income-tax Officer assessed Rs. 1,83,201 as capital gains for the assessment year 1967-68. The Tribunal confirmed this assessment despite the appellant's claims that the monthly lease had no ascertainable cost. The Supreme Court upheld the Tribunal's decision, emphasizing the procedural restrictions that barred the appellant from raising new arguments at the Supreme Court level. The case highlights the complexities of capital asset valuation and the implications of procedural adherence in tax law. The Court suggested that the appellant could seek relief from the Central Board of Direct Taxes, reflecting the ongoing challenges faced by taxpayers navigating capital gains assessments....
2012 SLD 2241 = 2012 CLD 858 C.S. No.1 and C.M. No.260-S of 2011 , decided on 21.03.2012 This case involves a copyright infringement suit filed by DIGITAL MEDIAL SOLUTIONS PRIVATE LIMITED against WARID TELECOM PRIVATE LIMITED, concerning the unauthorized use of T-Series Music Catalogue. The plaintiff, through its Company Secretary, argued that it holds exclusive distributorship rights for the music content owned by Super Cassettes Industries Limited. The defendant contended that the suit should be dismissed on grounds of lack of locus standi and failure to properly authorize the suit's filing. The Islamabad High Court ruled that the plaint adequately stated a cause of action and that the technical irregularities cited were not sufficient to warrant rejection. The ruling emphasizes the importance of upholding rights to legal remedies and ensuring that substantial questions of law and fact are decided at trial, rather than on procedural technicalities. The court's decision reinforces the legal principles surrounding copyright ownership and the rights of licensees to enforce ...
1994 SLD 484 = 1994 PLC 12 Appeal No. 79(K) of 1992 , decided on 13.06.1993 This case pertains to the denial of promotion to Liaqat Ali, an Assistant Security Officer at the Airport Security Force, due to adverse remarks in his ACRs. The Federal Service Tribunal held that adverse remarks must be communicated to the employee, allowing them to address any issues. The failure to communicate these remarks rendered them invalid for consideration in promotion decisions. The case emphasizes the importance of procedural fairness and the rights of civil servants to be informed of their performance evaluations. The Tribunal ordered a review of the promotion decision, ensuring that only valid and communicated remarks were taken into account. This ruling reinforces the principles of transparency and accountability within civil service evaluations, highlighting the need for proper communication and documentation in administrative processes....
1935 SLD 40, (1935) 3 ITR 197 In the landmark case adjudicated by the Allahabad High Court, the central issue revolved around the legitimacy of a purported partnership between a Bombay-based firm and a Hindu joint family residing in Muttra. The case citation 1935 SLD 40 and (1935) 3 ITR 197 highlights the significance of this judgment in the realm of income-tax law and partnership definitions under Indian legislation. The petitioners, represented by esteemed lawyers S. K. Dar and Din Dayal, contended against the Commissioner of Income Tax, represented by K. Verma, challenging the tax authority's assessment of income on the alleged partnership's profits. The crux of the matter lay in whether a legal partnership could be established between the Hindu joint family and the Bombay firm, as per Section 2(23) of the Income-tax Act, 1961, and its counterpart Section 2(6A) of the Indian Income-tax Act, 1922. The Income-tax authorities had assessed and taxed the profits of this alleged partnership, leading to objections fro...
1973 SLD 516, (1973) 88 ITR 204 In the landmark case of Annamma Paul Perincherry vs. Commissioner of Wealth Tax, the Kerala High Court examined critical issues surrounding the Wealth-tax Act, 1957, particularly in relation to the definition of net wealth and the treatment of undisclosed income. The case revolved around the assessment years 1960-61 to 1962-63, where the assessee faced additions to her income based on earlier income-tax assessments. The court ruled that mere estimates of income from prior years do not suffice to classify such income as an asset for wealth tax purposes. This decision is pivotal in clarifying the evidentiary standards required in wealth tax assessments, ensuring that only tangible assets present on the valuation date are included in net wealth calculations. The ruling serves as a significant precedent for future cases, emphasizing the need for substantial proof over assumptions in tax assessments....
2018 SLD 2798, 2018 PLJ 716 Special Crl. A.T. Appeal No. 28 of 2010 , decided on 17.10.2017 The Sindh High Court case discussed the constitutional right to legal representation for paupers under Articles 9 and 10-A of the Constitution of Pakistan. It underscored the necessity of appointing competent lawyers for individuals unable to afford legal fees, ensuring their right to a fair trial. The court established guidelines for the appointment of advocates, emphasizing the need for a comprehensive list of willing counsels and a reasonable fee structure. This case highlights the judiciary's commitment to uphold justice and prevent exploitation, ensuring that every accused, regardless of financial status, receives proper legal representation. Keywords: legal representation, fair trial, constitutional rights, Sindh High Court, pauper counsel....
1939 SLD 32, (1939) 7 ITR 402 D-2741 of 1939 , decided on 11.01.1939 In the case of Himalaya Assurance Co. Ltd, the Privy Council addressed the complexities of determining the income tax obligations of life assurance companies under the Indian Income-Tax Act, 1922. The central issue revolved around the calculation of profits based on actuarial valuations. The court concluded that profits must be ascertained from the last preceding valuation, ensuring that the income tax reflects the true financial position of the company. This case is significant for its implications on tax assessments for insurance companies and the interpretation of statutory rules governing such calculations. It provides clarity on the methodology for deriving average annual net profits, which remains essential for compliance with taxation laws. The ruling emphasizes the need for accurate financial reporting and the importance of periodic actuarial investigations in maintaining transparency and accountability within the insurance sector. The judgment serves as a precedent for future ...
1934 SLD 57 = (1934) 2 ITR 183 In the case involving the K.A.R.K. Firm, which operated as a money-lending business, the Rangoon High Court addressed the nuances of trading losses under the Income-tax Act. The firm sought to claim a trading loss of Rs. 34,561, citing a decrease in the value of immovable property acquired in the course of business. However, the court clarified that for a loss to be recognized as a trading loss, it must be realized during the accounting year. The court ruled that the loss was merely an estimated depreciation and not an actual trading loss, emphasizing that until the property was sold or otherwise disposed of, no realized trading loss could be claimed. This case underlines the importance of clear valuation processes and the distinction between realized losses and mere depreciation, which is crucial for tax assessments and compliance. The decision serves as a precedent for similar cases involving claims of trading losses in the context of partnership reconstitution and asset valuation....
2010 SLD 1881, (2010) 321 ITR 488, (2008) 175 TAXMAN 291 IT APPEAL Nos. 918 TO 920 AND 1034 OF 2007 , decided on 21.07.2008 This case revolves around the deductibility of service charges under section 37(1) of the Income Tax Act, 1961. The assessee, involved with Steel Tubes India Ltd., could not subscribe to a rights issue due to financial constraints. It entered agreements with mutual funds to subscribe on its behalf, with a buy-back plan after 36 months. The Tribunal found that the service charges paid to the mutual funds were legitimate business expenditures, as they were incurred wholly and exclusively for the business of the assessee. The case highlights important aspects of business financing arrangements and their treatment under tax law, making it a significant reference for taxation professionals and businesses navigating similar financial structures....
2020 SLD 1279, 2020 PLD 565 Writ Petition No. 426 of 2020 , decided on 09.03.2020 This case revolves around the interpretation of procurement law under the Punjab Procurement Regulatory Authority Act, 2009, specifically focusing on the validity of contracts awarded through a bidding process. The petitioner, M/s Bio-Labs Private Ltd., challenged the decision of the Grievance Redressal Committee of Nishtar Hospital Multan regarding the retendering of contracts for pharmaceutical supplies. The court highlighted the need for adherence to procurement regulations, emphasizing that mere letters of intent do not create binding contracts. The judgment underscores the necessity of transparency and competition in public procurement, as well as the legal requirements for establishing vested rights in procurement contracts. This case serves as a critical reference for understanding the legal framework governing procurement in Pakistan, especially for stakeholders involved in public sector contracts. Keywords: Punjab Procurement Regulatory Authority, procurement law, retendering ...
2002 SLD 1417, 2002 SCMR 1370 Criminal Petition No. 839-L of 2001 , decided on 11.02.2002 In the case of Muhammad Waqas vs. The State, the Supreme Court of Pakistan addressed a bail application under serious charges of bodily harm as outlined in the Penal Code. The petitioner sought bail after the Lahore High Court denied it, citing the severity of the charges which included sections relating to bodily injury and attempted murder. The Supreme Court upheld the lower court's decision, emphasizing the proper exercise of judicial discretion. This case highlights important aspects of bail law and the criteria under which bail may be denied, particularly in serious criminal matters. Keywords: bail application, Supreme Court, criminal law, bodily injury, Pakistan legal system....
2015 SLD 960, 2015 SCMR 1696 Criminal Petition No. 425-L of 2015 , decided on 27.07.2015 In this notable case, the Supreme Court of Pakistan addressed the issue of bail under statutory grounds as defined in the Criminal Procedure Code. The petitioner, Muhammad Afzal Butt, sought post-arrest bail after being incarcerated for an extended period without the trial's conclusion. The background involved a murder charge against the petitioner and his co-accused, with allegations of their involvement in the murder of Dr. Ahmed Ghaffar. The case highlighted the complexities surrounding joint trials and the implications of co-accused absconding on the right to bail. The Supreme Court's decision emphasized the importance of separating trials when justified and the necessity for a fair assessment of delays attributed to co-accused. This ruling underscores the legal principles surrounding bail, the implications of lengthy detention, and the rights of individuals facing serious charges. The keywords trending in this context include 'bail', 'Supreme Court of Pakistan', 'criminal law', an...
2011 SLD 958, 2011 PTCL 863, 2011 PTD 1433 Customs Reference No.27 of 2010 , decided on 15.03.2011 In the case of Customs Reference No.27 of 2010, the Peshawar High Court dealt with the issue of vehicle confiscation by customs authorities despite valid auction certificates. The court examined the principles of law under the Customs Act, 1969, and related statutes. The decision highlighted the importance of due process in customs regulations and the rights of individuals who purchase property at public auctions. It discussed whether the customs authorities acted lawfully in seizing a vehicle that had been auctioned by the District Officer (Revenue) under the Criminal Procedure Code. The ruling emphasized that proper verification of customs duties is essential and that the seizure of vehicles without proper legal basis undermines public trust in governmental functions. This case serves as a significant reference in customs law and the procedural requirements necessary to uphold justice in public auctions....
1989 SLD 2189, 1989 PLC 438 7(37) of 1985 , decided on 31.08.1988 In the case of Muhammad Razzaq vs. Ehsanullah Khan, the National Industrial Relations Commission addressed issues related to the demotion of a worker who was asked to return to his prior position after completing a training program. The court found that the worker's return to the previous role did not constitute a demotion. The decision emphasized the importance of written orders regarding employment status and clarified that the absence of such orders negated claims of demotion. The judgment highlighted key aspects of the Industrial Relations Ordinance and Civil Procedure Code, ensuring workers' rights are protected while also upholding the employer's authority in managing training and job assignments. This case serves as a precedent in understanding demotion claims and the necessary conditions for establishing a cause of action in labor disputes....
1995 SLD 802, 1995 PTD 228, (1993) 204 ITR 103 Writ Petition No.7868 of 1983 , decided on 09.12.1991 In the case of Dollar Co. Private Ltd. vs. Union of India, the Madras High Court examined the constitutionality of specific provisions under the Income Tax Act, particularly subsections (3A) and (3B) of section 37, which impose restrictions on the deductibility of advertisement expenditures exceeding one lakh rupees. The court analyzed whether these provisions infringe upon the rights guaranteed under Articles 14 and 19 of the Constitution. The petitioner argued that the ceiling on deductions was arbitrary and unfairly affected businesses reliant on advertising. However, the court ruled that the legislation aimed to create a uniform standard for all businesses, thereby maintaining fairness in tax treatment. The judgment referenced previous cases to support its reasoning, concluding that the law does not interfere with the freedom of trade and business, and is justified in the interest of public welfare. This decision highlights the balance between legislative power and constitutional r...
1967 SLD 19, 1967 PLD 97 Civil - Appeal No. 83 of 1963 , decided on 12.10.1966 This case revolves around the legal principles governing marriage and divorce under Muhammadan Law, particularly focusing on the doctrine of khula, which allows a woman to seek divorce under Islamic law. The Supreme Court of Pakistan examined the rights of women in the context of marriage and divorce, emphasizing that marriage is a civil contract and not a sacrament. The court ruled that the wife is entitled to khula if she can prove a breakdown in the marriage to the extent that it is impossible to live together. The case references various legal precedents and interpretations of Islamic law, particularly highlighting the importance of mutual respect and the prohibition of harm in marital relationships. The judgment provides clarity on the legal entitlements of women, affirming that they have the right to seek separation and that the courts have the authority to grant such requests based on the principles outlined in the Qur'an. The case serves as a significant interpretation of women...
2004 SLD 1638 = 2004 PLC 964 Civil Appeal No. 177 of 2000 , decided on 15.01.2001 This case revolves around the legal proceedings initiated by Munawar Hussain, who sought a writ of prohibition against the Government concerning his appointment as an Assistant Engineer. The Supreme Court of Azad Jammu and Kashmir examined the High Court's judgment, which had previously accepted Hussain's writ petition and issued a prohibition against any inquiry into his qualifications. The Supreme Court found that the High Court had overreached by delving into the qualifications of Saghir Ahmad Mughal, the appellant, which were irrelevant to the case at hand. The decision clarified that the earlier government notification had regularized Hussain's services, and no further inquiry was warranted, thus rendering the High Court's intervention unnecessary. The ruling reaffirms the importance of sticking to the pertinent issues raised in a writ petition and not venturing into unrelated matters. This case highlights the judicial scrutiny concerning employment qualifications and the legal pr...
2006 SLD 3001, 2006 PLD 21 Writ Petition No. 105 of 2003 , decided on 18.10.2005 In the case of Writ Petition No. 105 of 2003, the Peshawar High Court addressed the qualifications required for members of the Provincial Assembly. The case involved allegations against Malik Imran Khan for holding a forged B.Com degree from the University of Karachi. The court ruled that the respondent did not possess the necessary educational qualifications as required under the Conduct of General Elections Order and the Constitution of Pakistan. This landmark decision underscores the importance of educational verification in political candidacy, ensuring that elected officials meet the legal standards set forth by election laws. Keywords such as 'educational qualifications', 'public office', 'disqualification', and 'writ of quo warranto' are critical in understanding the implications of this case on future elections and the integrity of the electoral process....
2009 SLD 1651, 2009 SCMR 488 Civil Petition No.359-P of 2005 , decided on 12.12.2008 In the case of Khadim Hussain Vs Ghulam Eissa, the Supreme Court of Pakistan evaluated the legal intricacies surrounding the pre-emption rights as outlined in the North-West Frontier Province Pre-emption Act (X of 1987) and the Constitution of Pakistan, 1973. The case revolved around the petitioner's claim to pre-empt the sale of property that he alleged was sold to the respondents at a price lower than its market value. The petitioner, Khadim Hussain, failed to provide essential details regarding the Talb-e-Muwathibat, which is a demand made for pre-emption rights, including the name of the informer and the specific time and place of the demand. The High Court's decision to uphold the lower court's dismissal of the petition was based on the absence of these critical details, which the Supreme Court found justified. This case underscores the importance of adhering to procedural requirements in pre-emption claims and highlights the necessity for precise documentation and evidence in leg...
1991 SLD 301, 1991 PLC 530 D-1271 of 1988 , decided on 27.03.1991 In the case of Ghulam Hafeez vs. Government of Sindh, the Sindh High Court addressed issues surrounding the dismissal of an employee from the Sindh Social Security Institution. The petitioner, Ghulam Hafeez, who was an Audit Officer, was dismissed following a conviction by a Military Court, which was later overturned. The court found that the petitioner was not protected under statutory rules applicable to civil servants, as the regulations governing his employment were established by the institution's Governing Body rather than by law. This critical distinction led to the conclusion that the constitutional petition was not maintainable. The court's decision reinforces the principle that employees governed by internal regulations rather than statutory rules have limited recourse in challenging employment actions. This case highlights important aspects of employment law and the distinction between statutory and non-statutory regulations in public service employment....
2003 SLD 3314 = (2003) 264 ITR 243 C.A. NO. 2133 OF 2003 AND APOT NO. 374 OF 2003 , decided on 11.06.2003 In the case of Shaw Wallace & Co. Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the legal implications of section 278AA of the Income-tax Act, 1961, concerning the prosecution of tax defaults. The appellant, Shaw Wallace & Co. Ltd., faced prosecution for failing to deposit tax deducted at source for the financial years 1995-96 and 1997-98 to 1999-2000. The Single Judge dismissed the writ petition filed by the appellant, which sought to pre-empt the criminal proceedings initiated against it. The court ruled that unless proven otherwise, the allegations against the appellant constituted an offence under section 276B. Although the appellant claimed financial hardship as a reason for its default, the court held that this alone did not suffice to exempt it from prosecution. The court reiterated that it is the responsibility of the appellant to present adequate evidence during the trial to invoke the provisions of section 278AA. This case highlights the importance of ...
2021 SLD 258, 2021 PLJ 42 W.P. No. 69001 of 2020 , decided on 29.12.2020 In the case of W.P. No. 69001 of 2020, the Lahore High Court addressed a challenge to the constitution of an election board by the Punjab Bar Council. The petitioner, Sahibzada Syed Imran Haider, contended that there were irregularities in the formation of the board. However, the court, presided by Justice Muhammad Ameer Bhatti, found no merit in the petition. The Chairman Executive Committee of the Punjab Bar Council, Syed Farhad Ali Shah, defended the board's constitution, asserting compliance with Rule 175-I of the Legal Practitioners and Bar Councils Rules, 1976. As the petitioner was absent during the hearings, the court dismissed the petition, affirming the legality of the board's formation. This case underscores the importance of procedural adherence in legal frameworks governing bar councils and emphasizes the court's role in maintaining order within legal professions. Keywords related to this case include 'Punjab Bar Council', 'Legal Practitioners', 'Court Decision', 'Election...
2000 SLD 1703, 2000 PLC 688 Revision Application No.KAR 40 of 1999 , decided on 30.11.1999 This case revolves around the Labour Appellate Tribunal's decision regarding the transfer of Mr. Tariq Pervez, an employee of Messrs UNITED BANK LTD, to a branch in the same city. The Tribunal clarified that such transfers are part of the normal exigency of service and do not denote punishment, thus falling outside the purview of the Industrial Relations Ordinance (XXIII of 1969). This landmark ruling emphasized the interpretation of the law surrounding employee transfers, highlighting that they do not alter employment terms or constitute industrial disputes. Additionally, the Tribunal addressed the dismissal of Mr. Ameer Ahmed, affirming that his removal was justified following a formal inquiry. Legal representatives for the parties debated the applicability of various sections of the Industrial Relations Ordinance and the Civil Procedure Code in the context of the case, underscoring the importance of understanding the nuances of labor law. This case is significant for workers' rights...
2021 SLD 571 = (2022) 126 TAX 408 WRIT PETITION No. 4793 of 2016 , decided on 25.02.2021 The Islamabad High Court's decision in the case of M/S First Micro Finance Bank Ltd. vs. Federation of Pakistan highlights crucial aspects of the Income Tax Ordinance, 2001, particularly regarding advance tax payments. The case stems from notices issued by the taxation authorities that the petitioner argued were unjustified. The court scrutinized the provisions of section 147 of the Ordinance, which allows taxpayers to estimate their advance tax liability. It was determined that the authorities had overstepped their legal bounds by attempting to challenge the estimates provided by the taxpayer. The judgment reinforces the importance of self-assessment in taxation, ensuring that taxpayers can exercise their rights without undue interference from tax authorities. This ruling is significant for financial institutions and other businesses, emphasizing the need for compliance with tax regulations while protecting taxpayer rights. The court's decision underscores the balance between regulato...
2007 SLD 3824 = (2007) 293 ITR 483 ITR NO. 134 OF 1995 , decided on 06.12.2006 The case of Mira Lal & Sons versus Commissioner of Income-tax revolves around the interpretation of Section 22 of the Income Tax Act, 1961, concerning income from house property. The applicant, a firm with income from godowns, claimed a deduction of Rs. 71,703 for collection charges related to rent. However, the Assessing Officer found that the claimed expenses were not solely for collection but also included supervisory roles for maintenance. The Tribunal supported the Assessing Officer's apportionment of expenses, allowing Rs. 30,000 as a reasonable deduction. The case highlights the importance of providing adequate documentation to support claims for tax deductions, reinforcing the principle that expenses must be directly attributable to income-generating activities. The outcome serves as a precedent for similar tax-related disputes where the nature of expenditures is scrutinized in relation to their purpose in income generation....
1985 SLD 1116, (1985) 153 ITR 585 TAX CASE PETITION No. 30 OF 1983 , decided on 25.10.1983 This case revolves around a tax dispute regarding the accounting method adopted by the Indian Textile Paper Tube Co. Ltd. The Income Tax Officer (ITO) initially determined that the company followed a cash system of accounting for sales tax, leading to an assessment of excess collections as taxable income. However, upon appeal, it was established that the company maintained a mercantile system for accounting sales tax, allowing for deductions of the entire sales tax liability. The Madras High Court upheld the Tribunal's decision, emphasizing the significance of adhering to consistent accounting methods and the implications for tax assessments. This case highlights critical aspects of tax law and accounting practices, making it relevant for professionals in the field. The keywords relevant to this case include 'Income Tax', 'mercantile system', 'sales tax liability', 'tax assessment', 'Madras High Court', and 'accounting methods'. These terms are essential for understanding the case's co...
2016 SLD 2733, 2016 PCRLJ 654 Criminal Misc. No. 9211-B of 2015 , decided on 14.07.2015 This case revolves around the bail application of MST. AYYAN ALI, who was apprehended at the airport while attempting to carry foreign currency exceeding the permissible limit. The prosecution alleged smuggling, but the defense argued that the funds were proceeds from property sales intended for her brother. The Lahore High Court ruled in favor of granting bail, highlighting the technical nature of the alleged offense and the lack of a criminal background for the petitioner. The decision reflects a nuanced understanding of bail conditions and the legal implications of currency regulations. Key phrases such as 'bail application', 'smuggling', and 'foreign currency regulations' are essential for legal SEO optimization....
2013 SLD 398 = 2013 PDS 1743 S.T.A. No.120/IB/2012 , decided on 15.07.2013 In the case of M/s. MIA Corporation (Pvt.) Ltd. vs. Commissioner Inland Revenue, the Appellate Tribunal examined the grounds of appeal concerning unlawful adjustment of input tax under the Sales Tax Act, 1990. The Tribunal scrutinized the proceedings from the lower authorities, particularly focusing on whether the Sales Tax Invoices were adequately reviewed. The case highlighted key issues such as the issuance of an ex-parte order, the rejection of adjournment requests, and the failure to consider the appellant's documentary evidence. The Tribunal emphasized the importance of allowing taxpayers to present their cases effectively, ensuring compliance with legal provisions. The decision underscored the necessity for proper examination of relevant documents and a fair opportunity for the taxpayer, ultimately leading to the remand of the case for further consideration. This case is significant for stakeholders in sales tax compliance and appeals, emphasizing transparency and thoroughness i...
2002 SLD 2019, 2002 CLC 1748 Writ Petition No.6321 of 2001 , decided on 10.04.2002 This case revolves around a constitutional petition regarding maintenance claims filed by Mst. Tahira Naveed against her husband Muhammad Javed Iqbal. The Lahore High Court addressed various aspects of the West Pakistan Family Courts Act, including the jurisdiction of Family Courts, appeal procedures, and representation through an agent. The court confirmed that the Family Court had the exclusive authority to determine maintenance amounts and delivery expenses, dismissing the petitioner's claims of misreading evidence and jurisdictional overreach. The decision reiterated the importance of maintaining family welfare through judicial mechanisms and emphasized the need for adherence to legal procedures in family law matters. This case highlights the complexities of family law, particularly regarding maintenance and the rights of women and children in family disputes....
2018 SLD 1759, 2018 YLR 1584 Special Criminal Anti-Terrorism Jail Appeals Nos. , decided on 14.09.2017 In the case of Special Criminal Anti-Terrorism Jail Appeals Nos. 102 and 103 of 2015, the Sindh High Court examined the conviction of Muhammad Aslam under the Anti-Terrorism Act, 1997. The core issue revolved around the alleged extortion demand, characterized as 'Bhatta', and the associated act of aerial firing. The court ruled that the mere act of demanding money and firing in the air did not constitute terrorism. The trial court's judgment was scrutinized for procedural flaws, including the failure to properly seal evidence and contradictory witness statements. This case highlights critical legal principles surrounding the burden of proof in anti-terrorism cases, emphasizing the necessity for clear evidence of intent and the impact of the accused's actions on public safety. The ruling serves as a significant reference for future cases involving allegations of terrorism related to extortion, reinforcing the importance of due process and the rights of the accused under Pakistani law....
2006 SLD 641, 2006 PTD 857 Customs Appeal No.K-895 of 2004 , decided on 04.03.2005 In the Customs Appeal No.K-895 of 2004, a significant legal battle unfolded regarding the importation of Betel Nuts from Indonesia. The case revolved around public health and safety, as the imported consignment was found to be infested and unfit for human consumption. The Customs Appellate Tribunal, led by Yasmin Abbasey, ruled against the petitioners, emphasizing the authority of Customs Officers to act in matters concerning public health under the Customs Act and other relevant provisions. The case highlighted the conflict between natural rights and technical legal provisions, affirming that the protection of health and life is paramount. The decision reinforces the importance of stringent health standards in import regulations. The tribunal referenced key constitutional articles and the Import and Trade Procedure Order, asserting that the appeal lacked merit. The court's ruling underscores the necessity of adhering to health regulations in international trade, ensuring that consumer...
2014 SLD 1896, (2014) 369 ITR 666 IT Appeal No. 233 of 2013 , decided on 01.09.2014 In the case of IT Appeal No. 233 of 2013 before the Delhi High Court, the substantial question of law revolved around the allowance of excise duty shown as payable but not paid under the Income Tax Act, 1961. The court examined the provisions of Sections 43B and 145A, which govern the treatment of tax liabilities in income computation. The ruling highlighted the necessity of evaluating the timing and nature of tax obligations, especially in the context of excise duties related to unsold goods. The decision reinforces legal principles regarding tax accounting and the treatment of liabilities, establishing a precedent for similar cases involving tax deductions and assessments. Key terms include 'Income Tax Act', 'excise duty', 'tax liabilities', 'Delhi High Court', and 'legal principles'. This case serves as a significant reference for tax law practitioners and entities dealing with complex taxation issues....
1983 SLD 531, 1983 PLD 238 Civil Revision No. 137-D of 1981 , decided on 19.12.1982 The case revolves around the ownership dispute over several properties situated in Khasra No. 610, Multan. The petitioners, led by Falak Sher, claimed ownership based on historical occupancy and previous declarations by custodians regarding the non-evacuee status of the properties. However, the court found that the petitioners did not substantiate their claims with adequate legal evidence, leading to the dismissal of their revision petitions. The case highlights issues of property rights, the complexities of evacuee property laws, and the importance of presenting credible evidence in ownership disputes. Keywords: property dispute, ownership rights, Lahore High Court, evacuee property, legal evidence....
1999 SLD 464, 1999 PTD 3176, (1999) 236 ITR 471, (1999) 80 TAX 257 C. A. No.3428 of 1991 , decided on 03.02.1999 In the landmark case of C. A. No.3428 of 1991, the Supreme Court of India addressed the deductibility of interest on borrowed capital under the Income Tax Act, 1961. The case involved the Commissioner of Income Tax versus Associated Fibre and Rubber Industries (P.) Ltd, where the Tribunal had previously ruled in favor of the respondent, allowing the deduction of interest paid on loans for machinery not yet put to use. The Supreme Court affirmed this decision, emphasizing that machinery treated as a business asset, even if unused in a given accounting year, justifies the deduction of interest. This ruling is pivotal for businesses claiming interest deductions on loans for capital assets, reinforcing the understanding that the intent and purpose of the asset acquisition are crucial in tax assessments. The judgment clarifies the interpretation of sections 36 and 256 of the Income Tax Act, 1961, ensuring that entities can plan their tax strategies effectively. Keywords include 'Income Tax ...
2015 SLD 1267, 2015 PLJ 1049 C.R.P. Nos. 309 to 312, 320, 321, 323 to 327, 348, , decided on 17.06.2015 The Supreme Court of Pakistan delivered a significant judgment on June 17, 2015, regarding the National Police Foundation's (NPF) operations and its deviation from its charitable purpose established under the Charitable Endowment Act of 1890. The court scrutinized the NPF's actions, particularly its housing schemes, which were found to benefit influential individuals rather than the intended beneficiaries—poor police officials. The court's ruling highlighted the importance of maintaining the integrity of charitable organizations and ensuring that their resources are allocated equitably. The need for transparency and accountability in the allotment process was emphasized, with the court mandating a review of the NPF's practices to rectify illegalities and ensure that the original intent of providing relief to deserving police officials is upheld. This case underscores the critical role of judiciary oversight in protecting the rights of vulnerable populations against misuse of power by o...
2017 SLD 867, 2017 LHC 1165, (1978) 115 TAX 445, 2017 PTD 2064, 2018 PTCL 9 W.P. No. 21403 OF 2014 , decided on 04.04.2017 This case revolves around the interpretation of the Income Tax Ordinance, specifically section 231-B, which deals with advance tax on the registration of motor vehicles. The Lahore High Court addressed the legality of the advance tax demanded from petitioners who were subsequent purchasers of imported vehicles. The court ruled that since the petitioners had not paid the applicable taxes at the time of import, they were liable for the advance tax during registration. The decision highlighted the strict interpretation of tax laws favoring revenue authorities and clarified the conditions under which exceptions to tax payments could be claimed. This ruling is significant in understanding the obligations of vehicle purchasers regarding tax liabilities and the interpretation of tax statutes in Pakistan....
1968 SLD 255, (1968) 67 ITR 584 TAX CASE No. 75 OF 1963 IT REFERENCE No. 22 OF 196 , decided on 27.04.1967 In the landmark case of S.N.A.S.A. Annamalai Chettiar v. Commissioner of Income tax, the Madras High Court addressed the complexities of tax deductions concerning losses incurred by businesses during wartime. The case revolved around the interpretation of the Indian Income-tax Act of 1922, particularly section 10, which pertains to profits and gains from business. The petitioner, S.N.A.S.A. Annamalai Chettiar, claimed deductions for substantial losses of Rs. 1,93,750 due to enemy bombing in Malaya during World War II. The Tribunal initially denied the claim, arguing that the losses represented capital assets rather than trading losses. However, the High Court found that such losses should be categorized as stock-in-trade losses, highlighting that accounting practices recognize these losses as part of business operations. This decision not only clarifies the treatment of wartime losses under tax law but also sets a precedent for future cases involving similar circumstances. The ruling i...
1988 SLD 951, 1988 PLC 249 Revision No. LHR-239 of 1983 , decided on 20.12.1986 In the case of Khalifa Abdul Rashid vs. National Tyre and Rubber Company, the Labour Appellate Tribunal, Punjab addressed key issues surrounding the Industrial Relations Ordinance, particularly sections 51 and 25-A. The case revolved around the withdrawal of a grievance petition and the subsequent filing of a fresh application. The Tribunal ruled that the previous petition's withdrawal was permissible under the Court's instructions. The implications of this decision are significant for labor rights and the procedural aspects of filing grievances in employment disputes. This ruling reaffirms the rights of employees against wrongful termination and the obligations of employers in the reinstatement process. The case highlights the importance of legal representation in labor disputes, emphasizing the roles of advocates and the legal framework governing industrial relations. Keywords such as 'Industrial Relations Ordinance', 'employee rights', 'grievance petition', and 'termination of servi...
1991 SLD 2051 = (1991) 192 ITR 396 In this landmark case, the Karnataka High Court examined the status of female members in a Hindu Undivided Family (HUF) under the Wealth-tax Act, 1957. The case arose when N.D. Hanumantharayappa contended that his wife, after executing a release deed to give up her rights in family properties, ceased to be a member of the HUF. The court decisively ruled that a female member's status is not contingent upon property rights but rather her relationship within the family. The decision emphasized that female members retain their membership status irrespective of any release deeds executed regarding joint family properties. This ruling has significant implications for the interpretation of women's rights within Hindu law, reinforcing the notion that familial ties are paramount in determining membership within an HUF. Furthermore, the court's affirmation of the HUF's taxable status as specified under the Wealth-tax Act, due to the retained membership of the wife with net wealth exceeding Rs. 1...
1990 SLD 231, 1990 PLC 704 Revision No. LHR 145 of 1989/Pb , decided on 10.10.1989 In the case of Sardar Muhammad Abdul Ghafoor Khan Lodhi vs. General Manager, Pakistan Railways, the Labour Appellate Tribunal addressed a grievance petition concerning promotion disputes under the Industrial Relations Ordinance, 1969. The case involved the interpretation of sections 25A and 38(3), focusing on the legal implications of promotion and demotion among employees. The court highlighted that the absence of a valid stay order rendered the petitioner's main grievance infructuous, thus emphasizing the necessity of adhering to procedural norms in workplace disputes. This case underscores the importance of proper legal representation and the need for clarity in promotion policies within organizations. It serves as a critical reference for similar cases concerning employment rights and the authority of Labour Courts in Pakistan. Keywords: Industrial Relations, Labour Court, Promotion Rights, Employment Disputes, Legal Representation....
2006 SLD 727 = (2006) 93 TAX 106 Civil Appeals Nos. 1748 to 1751 and 1944 of 1999, , decided on 05.05.2005 In this landmark case, the Supreme Court of India addressed the legal complexities surrounding corporate criminal liability, specifically focusing on the Foreign Exchange Regulation Act, 1973. The court examined whether a corporation could face prosecution for offences that mandated imprisonment. The ruling clarified that while corporations can be held accountable for violations, the mandatory nature of custodial sentences presents challenges since corporations cannot serve prison time. This case highlights the need for legislative reform to ensure that penalties are appropriately tailored to the nature of corporate entities, emphasizing the importance of adapting legal frameworks to contemporary business realities. This decision sets a precedent for future cases involving corporate liability and underscores the necessity for clear legal guidelines to navigate the intersection of corporate governance and criminal law. Key terms include corporate liability, criminal law, Foreign Exchang...
1993 SLD 515 = 1993 SCMR 105 Civil Appeal No. 330 of 1990 , decided on 15.12.1991 This case revolves around the reinstatement of Mohammad Ishaq, an employee of the National Bank of Pakistan, who was dismissed on allegations of misconduct. The Labour Court found that the dismissal lacked a solid evidential basis and highlighted procedural failures in the inquiry process conducted by the Bank. The Supreme Court ultimately affirmed the Labour Court's ruling, reinforcing the necessity for employers to follow statutory regulations during disciplinary actions and ensuring protection of employee rights. The case emphasizes the importance of fair treatment in employment, particularly in the banking sector, where fiduciary responsibilities are paramount. Key terms include 'Industrial Relations Ordinance', 'employee rights', and 'disciplinary procedures'....
2009 SLD 619, 2009 CLC 1247 Writ Petition No.2626 of 2008 , decided on 10.06.2009 In the case of Writ Petition No.2626 of 2008, the Lahore High Court presided over a constitutional petition concerning the allotment of land to Sheru Khan, an evictee of the Mangla Dam. The petitioner, Haq Nawaz, contested an order made by the Board of Revenue on 20-2-2008, which had regularized the allotment of land to Khan despite challenges related to the land's inclusion in the Mangla Dam evictees' schedule. The court meticulously examined the statutory framework governing land allotment under the West Pakistan Board of Revenue Act and the Colonization of Government Lands Act, underscoring the legal principles surrounding proprietary rights and the jurisdictional limits of the Board. The ruling was significant, affirming that once proprietary rights are established, they cannot be revoked by the Board of Revenue, thus reinforcing the stability of land ownership rights. The court ruled that the petitioner lacked the standing to pursue the case, ultimately dismissing the petition wit...
2013 SLD 736, 2013 CLC 804 Civil Revision Application No.204 of 2005 and C.M. , decided on 23.09.2010 This case revolves around a civil revision application regarding a suit for damages filed by a plaintiff who claimed wrongful confinement resulting from his hospitalization due to mental illness. The Sindh High Court, presided over by Justice Syed Zakir Hussain, reviewed the lower courts' decisions which had granted damages to the plaintiff. The court found that the plaintiff's claims lacked substantial evidence, particularly in proving that his hospitalization amounted to wrongful confinement. The court emphasized the essential elements of tort law, including the necessity of establishing a wrongful act, legal damage, and a legal remedy. Ultimately, the High Court set aside the lower courts' findings and dismissed the plaintiff's suit, highlighting the importance of rigorous legal standards in tort claims. This case underscores the complexities involved in civil claims related to mental health and the legal obligations of healthcare providers. The ruling reaffirms the principle of 'ub...
2016 SLD 252 ITA No. 172/1B/2009 , decided on 17.11.2015 The case involves a series of appeals filed by M/s Askari Bank Limited against decisions made by the Commissioner Inland Revenue (CIR). The appeals primarily contest the tax treatment of commission and brokerage income for various assessment years under the Income Tax Ordinance. The taxpayer argued that the CIR's decisions were flawed, particularly regarding the apportionment of expenses and the application of Circular No. 12 of 1991. The court examined the legal provisions relevant to the taxation of banking income and the specific sections of the Income Tax Ordinance that apply to such cases. Ultimately, the court ruled in favor of the taxpayer, affirming the appropriateness of the final tax regime for the commission and brokerage income. The decision underscores the complexities of tax law as it pertains to banking operations and highlights the importance of judicial interpretation in the assessment process. The ruling sets a precedent for similar cases in the future, ensuring clari...
2021 SLD 493, 2021 PLJ 41 Appeal Nos. 101(L), 102(L), 103(L), 104(L), 105(L) , decided on 07.01.2020 This case involves multiple appeals regarding the recovery of advance increments granted to postal employees based on higher educational qualifications. The appellants, who had received these increments for over 20 years, faced a sudden withdrawal of these benefits without adequate justification. The Federal Service Tribunal ruled in favor of the appellants, emphasizing that such withdrawals are against the established principles of administrative justice and fairness. This case highlights the importance of adhering to established policies and the legal principles surrounding employment benefits. Keywords: Service Tribunals Act, advance increments, locus poenitantiae, administrative justice, Federal Service Tribunal, Pakistan Post, employment benefits, legal principles....
1983 SLD 439 = 1983 SCMR 728 Civil Petition Nos. 855 of 1982 , decided on 20.03.1983 In the case of Civil Petition Nos. 855 of 1982, the Supreme Court of Pakistan deliberated on the admissibility of documents in a permanent injunction suit. The petitioners sought to introduce certified copies of a power of attorney and a sale deed after their evidence was completed, citing inadvertence as the reason for the delay. The trial Court's refusal to allow these documents was upheld by the Additional District Judge and later by the Lahore High Court. The High Court concluded that the documents in question did not qualify as public documents under the Evidence Act, specifically Section 74, which delineates the criteria for public documentation. The Supreme Court's decision emphasized the distinction between registered documents and public documents, reiterating that mere registration does not confer public status upon a document. This ruling reinforces the principles of evidence and the importance of timely submission of documents in legal proceedings. The case highlights the p...
1998 SLD 1225, 1998 SCMR 259 Civil Petition for Leave to Appeal No.2261-L of 19 , decided on 12.01.1997 In the case of Raja ATTA ULLAH vs. SHABBIR AHMAD CHUGHTAI and others, the Supreme Court of Pakistan addressed issues surrounding civil servant promotions and qualifications under the Punjab Civil Servants Act and Pakistan Engineering Council Act. The case highlighted the jurisdiction of the government in determining eligibility for promotion based on qualifications and the roles of various authorities in the promotion process. The court upheld the decision of the Punjab Service Tribunal that had granted promotion to the respondent, emphasizing that the promotion was lawful and followed due process. The judgment reaffirmed the principle that while the Pakistan Engineering Council can equate qualifications, it cannot dictate promotion eligibility. This case serves as a significant reference in administrative law and civil service regulations, relevant for legal practitioners and civil servants alike....
2019 SLD 3121 = 2019 PLC 1316 Writ Petitions Nos. 1968 and 2440 of 2016 , decided on 16.11.2018 This case revolves around the termination of employees from the Azad Jammu and Kashmir Rural Support Programme (AJKRSP) under the Employees Service Rules, 2009. The petitioners challenged their dismissals, asserting that the procedures for termination were not properly followed. The court scrutinized the allegations of misconduct against Saqib Saleem, highlighting the lack of a functional inquiry committee and the absence of any substantiated findings against him. The ruling emphasized the necessity for organizations to adhere to established procedures in employee termination cases, particularly when allegations of misconduct are involved. The decision underscored the balance between organizational financial constraints and employee rights, ultimately leading to the reinstatement of one petitioner while dismissing the claims of others. This case highlights crucial aspects of employment law and the importance of procedural fairness in organizational governance....
2016 SLD 295, 2016 PTD 577 D-3266 of 2014 , decided on 20.10.2015 The Sindh High Court's ruling in the case of Faisal Arab, C.J. and Muhammad Iqbal Kalhoro, J. against the Federation of Pakistan addresses critical aspects of the Sales Tax Act, 1990. The primary contention revolved around section 3(8), which allows for the collection of sales tax at the point of purchase of natural gas by CNG stations rather than at the point of sale to consumers. The petitioners argued that this method unfairly raised the effective tax rate. However, the court clarified that the tax, charged at 17%, did not impose any undue burden on the operators since the cost was ultimately passed on to consumers. The ruling reinforces the importance of tax compliance within the framework of the Sales Tax Act and highlights the court's role in interpreting legislative intent while balancing taxpayer concerns. Keywords such as 'Sales Tax Act', 'CNG stations', and 'Sindh High Court' are essential for SEO optimization, targeting legal professionals and stakeholders in the taxation do...
2003 SLD 358, 2003 PTD 1836 Writ Petitions Nos.7172, 7173, 7174, 7222, 7140 an , decided on 17.06.2003 In the case adjudicated by the Lahore High Court, the petitioners, Brothers Engineering (PVT.) LTD, filed writ petitions challenging the delays in hearing their appeals by the Sales Tax Appellate Tribunal. The petitioners contended that the delays resulted in undue pressure and coercion by the tax authorities for payment of disputed dues. The Court underscored the importance of timely justice and the need for the Tribunal to operate within the confines of the law, particularly under the Sales Tax Act of 1990 and the Constitution of Pakistan. The Court's decision reinforced the principle that citizens should not suffer due to institutional delays and mandated that the Tribunal expedite its processes. This ruling is significant in the context of administrative justice and highlights the rights of individuals against bureaucratic inefficiencies....
2016 SLD 2701, 2016 PCRLJ 508 Criminal Jail Appeal No. D-348 of 2011 , decided on 02.12.2015 In the case of Criminal Jail Appeal No. D-348 of 2011, the Sindh High Court addressed significant issues regarding drug trafficking under the Control of Narcotic Substances Act. The appellant, Muhammad Yousaf, was convicted for the possession and trafficking of a substantial quantity of Charas, weighing 1200 kilograms. The court carefully examined the evidence presented during the trial, which included testimonies from law enforcement officials and corroborating witnesses. The prosecution's evidence was deemed trustworthy and free from discrepancies, leading to a conclusion that the appellant had failed to disprove the claims against him. The court analyzed the appellant's defense, which included allegations of false implication due to personal enmity, but found these claims lacking in evidence. Ultimately, the court upheld the trial court's decision, reinforcing the principle that convictions must be based on reliable evidence. This case highlights the judiciary's commitment to addres...
1977 SLD 26, (1978) 37 TAX 40 Income-tax Application No. 83 of 1976 , decided on 30.11.1976 This case revolves around the interpretation of the Income Tax Act, 1922, particularly concerning the deduction of interest on borrowed capital for a registered firm engaged in both textile and banking businesses. The Income-tax Officer initially denied the deductions for various assessment years, arguing that the borrowings were not solely for business purposes but also for settling tax liabilities. The Tribunal intervened, emphasizing the necessity of these borrowings for the operation of the firm. The ruling highlighted the importance of recognizing the business context in which these transactions occurred, asserting that the subsequent use of borrowed funds, even if for tax payments, did not negate their business purpose. The court's decision reinforces the principle that expenses incurred to maintain business operations, including interest on loans, should be regarded as allowable deductions, thereby providing clarity on the application of Section 10(2)(xv) of the Income Tax Act. ...
2022 SLD 586, 2022 PLD 112 Criminal Petition No. 1016-L of 2021 , decided on 06.01.2022 In the case of Criminal Petition No. 1016-L of 2021, the Supreme Court of Pakistan addressed the crucial issue of post-arrest bail under the Criminal Procedure Code. The petitioner, who had been detained since November 2017, sought bail on the grounds of statutory delay due to the prolonged trial process. The court emphasized that the right to bail accrues if the trial is not concluded within the stipulated periods set forth in the law. The Supreme Court rejected the High Court's findings that attributed the delay to the petitioner's actions and reinforced the need for timely trials to uphold justice. This ruling is significant in underlining the balance between the rights of the accused and the judicial process, making it a critical reference for legal practitioners and scholars interested in criminal law and procedural justice....
1978 SLD 881 = (1978) 115 ITR 250 IT REFERENCE No. 102 OF 1972 , decided on 24.04.1978 In the landmark case of Karam Chand Thapar & Sons Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the critical issue of capital gains versus business profits under the Income-tax Act, 1961. The case, decided on April 24, 1978, involved the assessment year 1957-58, where the assessee had been involved in buying and selling shares for over a decade without being classified as a dealer. The Tribunal concluded that the profits realized from the sale of shares amounted to capital gains, not trading profits, primarily due to the limited frequency and volume of transactions compared to total holdings. This ruling has significant implications for investment companies and their tax obligations, reinforcing the distinction between capital gains and business profits. The decision underscores the importance of the nature of transactions and the holding period of shares in determining tax liabilities. This case serves as a precedent in income tax law, particularly for entities...
2013 SLD 1406 = 2013 MLD 537 Writ Petition No. 454 of 2010 , decided on 17.10.2012 In the case of Mst. Ishrat Bibi vs Muhammad Arshad, the Peshawar High Court addressed the complexities of family law under the Family Courts Act, 1964 and the Constitution of Pakistan, 1973. The petitioner contended that her marriage should not have been dissolved on the basis of khula due to established cruelty from her husband. However, the court found that the petitioner had voluntarily left her marital home, which constituted desertion. The court emphasized the importance of marital obligations and the rights to maintenance, concluding that the petitioner was not entitled to maintenance due to her disobedient behavior. This case highlights critical aspects of family law, including the rights of women in marital disputes and the standards for proving cruelty in divorce proceedings. Keywords such as 'family law', 'maintenance rights', 'divorce', 'khula', and 'Pakistan legal system' are essential for understanding the implications of this case....
1985 SLD 1040, (1985) 152 ITR 20 PETITION No. 560 OF 1977 , decided on 07.11.1983 In the landmark case of Khandelwal Ferro Alloys Ltd. v. R.M. Chakravorthy, ITO, the Bombay High Court addressed the applicability of section 280ZB of the Income-tax Act, 1961, concerning tax credit certificates for manufacturing concerns. The petitioner, Khandelwal Ferro Alloys Ltd., engaged in the production and sale of ferro manganese, contested the rejection of its application for a tax credit certificate, arguing that the income from the sale of import entitlements, earned as an export incentive, was directly linked to their manufacturing activities. The court ruled that the term 'attributable to' included profits with a reasonable nexus to manufacturing, thus granting the relief sought by the petitioner. This decision not only clarified the interpretation of the law concerning tax credits but also reinforced the importance of recognizing indirect benefits related to manufacturing activities. The ruling has implications for similar cases in the future, highlighting the need for a b...
1999 SLD 1080, 1999 CLC 1904 Writ Petition No. 103 of 1994 , decided on 07.11.1997 In the case of Mst. IMTIAZ AKHTAR vs. DEPUTY EDUCATION OFFICER (W), the Lahore High Court addressed the constitutional petition concerning the transfer of a civil servant. The petitioner had been posted at the same location for more than the standard three-year period, leading to the challenge of the transfer order dated December 16, 1993. The court highlighted that the normal posting duration is three years, and since the petitioner exceeded this duration, the petition was dismissed. Additionally, the transfer order was deemed to have been issued at the departmental level, which further invalidated the writ petition under Article 212 of the Constitution. This case underscores the importance of adhering to established posting durations in civil service and clarifies the limitations of constitutional petitions in such matters. Keywords: civil service transfer, constitutional petition, Lahore High Court, Article 212, Pakistan....
2016 SLD 2920, 2016 YLR 2648 2nd Crl. Revision Appln. No.S-7 of 2016 , decided on 29.02.2016 This case revolves around the imposition of a penalty on a surety who failed to ensure the appearance of the accused in a criminal case after bail was granted. The applicant, MEHBOOB, stood surety for accused Khadim Chachar, who absconded after being released on bail. The trial court had issued a notice under Section 514 of the Criminal Procedure Code to the surety after the accused was declared a proclaimed offender. Despite the applicant's claims of having acted on humanitarian grounds, the court upheld the penalty, emphasizing the importance of adherence to legal obligations by sureties. This case raises critical issues about the responsibilities of sureties in criminal proceedings and the legal repercussions of their failure to ensure compliance by the accused. Keywords include 'Criminal Procedure Code', 'surety obligations', 'bail conditions', and 'legal responsibilities of sureties'....