Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1983 SLD 280, 1983 PTD 327, (1983) 48 TAX 37 | W. T. A. No. 5(KB) of 1980-81 , decided on 02.06.1981 | This case revolves around the valuation of properties under the Wealth Tax Act, specifically focusing on the implications of self-occupied property and the correct methodologies for assessing Gross Annual Letting Value. The Income Tax Appellate Tribunal's decision confirms the importance of adhering to guidelines set by the Central Board of Revenue, ensuring that taxpayers are treated fairly. The tribunal's ruling clarifies the valuation processes for both residential and commercial properties, emphasizing the relevance of security deposits in determining rental values. Additionally, the case highlights the appropriate standards for assessing jewellery valuation in wealth tax considerations. This case serves as a significant reference for legal practitioners and taxpayers navigating wealth tax assessments and property valuations.... |
| 2004 SLD 2133, 2004 CLD 1318 | F.A.O. No.57 of 2003 , decided on 09.12.2003 | In the case of F.A.O. No.57 of 2003, the Lahore High Court examined the legality of auction proceedings regarding mortgaged property following a decree in favor of Muslim Commercial Bank Limited. The appellants, KASHIF TRADERS, challenged the execution of the auction, claiming procedural irregularities. The court determined that the Executing Court had appropriately issued notices and that the auction was valid despite objections regarding publication discrepancies. The decision emphasized adherence to legal standards in financial recovery processes, ensuring that due diligence was observed in notifying all parties involved. This case highlights the importance of procedural compliance in financial institutions' recovery actions, reinforcing the legal framework governing auction sales under the Financial Institutions Ordinance and Civil Procedure Code. Given the current trends in legal compliance and financial recoveries, this case serves as a significant reference point for similar dis... |
| 1952 SLD 150, 1952 PLD 314 | Civil Revision Petition No. 170 of 1950 , decided on 05.02.1952 | In the case of 'THE AUSTRALASIA BANK Ltd. vs MESSERS A. ISMAIL JI & SONS', the Lahore High Court addressed the critical issue of the validity of a suit filed by an unregistered partnership. The court examined section 69(2) of the Partnership Act, which prohibits an unregistered firm from instituting a suit to enforce a right arising from a contract. Despite the subsequent registration of the firm, the court concluded that the initial defect at the time of suit filing could not be remedied. This ruling reinforces the principle that compliance with registration requirements is mandatory for maintaining legal actions. The decision highlights the strict interpretation of statutory provisions and the importance of adhering to legal formalities in partnership law. This case serves as a precedent for future disputes involving the registration status of firms and their ability to pursue legal remedies in court.... |
| 1977 SLD 1672, 1977 PLC 402 | Writ Petitions Nos. 312 and 213 of 1974 , decided on 06.11.1976 | This case revolves around two writ petitions filed by Sethi Straw Board Mills Ltd. against the orders of the Labour Court which ruled that the termination of two employees was unlawful. The Lahore High Court, presided over by Justice Shafiur Rahman, analyzed the grounds on which the employer had terminated the employees. The court highlighted that under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, the employer is required to provide written reasons for termination, which must be substantiated with evidence. The judgment reiterated that an employee can contest the termination if the reasons provided are found to be mala fide or a colorable exercise of power. In this case, the court upheld the Labour Court's decision to reinstate the employees, emphasizing the need for employers to adhere to legal standards for termination. The ruling serves as a critical reference for employment law, reinforcing protections for workers against unjust dismissal and ... |
| 2000 SLD 41, 2000 PTD 3587, (1999) 238 ITR 676 | LT.C. No. 11 of 1996 , decided on 02.09.1998 | This case involves the appeal filed by the Commissioner of Income Tax against the decision of the Income Tax Appellate Tribunal which cancelled a penalty imposed on the assessee, Popular Jewellers. The core issue revolved around the applicability of sections 256 and 271 of the Indian Income Tax Act, 1961, regarding the authority of the Tribunal to impose penalties when the basis for such penalties has been set aside. The High Court ruled that the Tribunal acted correctly in cancelling the penalty, highlighting the importance of proper protocol in tax proceedings and the necessity for the Revenue to follow due process when seeking references. The decision underscores the importance of adhering to legal standards in tax assessment and penalty imposition, which is crucial for maintaining the integrity of the tax system. This case is significant for tax professionals and entities involved in compliance and legal proceedings related to income tax issues.... |
| 1983 SLD 394, 1983 SCMR 621 | Petition for Special Leave to Appeal No. 254 of 19 , decided on 22.06.1982 | This case revolves around a petition for special leave to appeal concerning a murder acquittal. The Supreme Court of Pakistan reviewed the decision of the Lahore High Court, which had acquitted the accused based on a self-defense claim. The case highlights the legal intricacies surrounding the right of private defense and the standards of evidence required to uphold a murder conviction. The court's ruling underscores the importance of assessing the credibility of witness statements and the application of relevant sections of the Penal Code and Criminal Procedure Code. This case is significant for its implications on self-defense claims in murder cases, setting a precedent for future cases involving similar legal arguments. Keywords: murder acquittal, self-defense, legal precedent, Supreme Court of Pakistan, criminal law, Penal Code, Criminal Procedure Code.... |
| 2006 SLD 2254, 2006 CLC 1520 | Civil Revision No.616-D of 1995 , decided on 01.03.2006 | This case revolves around the interpretation of a gift deed under Islamic law concerning property transferred from Syed Hussain Ahmad Shah to his daughter-in-law, Mst. Mumtaz Fatima. The legal dispute arose when the petitioner, Mst. Mukhtar Fatima, contested the validity of the gift, claiming that it only transferred usufruct rights and that the conditions attached to the gift were enforceable. The Lahore High Court examined the documents involved, including the original gift deed and subsequent transactions, ultimately ruling that the conditions attached were void and the full ownership of the property had been transferred to Mst. Mumtaz Fatima. The court's decision reinforces the principles of gift under Islamic law, particularly regarding the rights of donees and the enforceability of conditions attached to gifts. This case highlights critical aspects of property law and inheritance under Islamic jurisprudence, making it a significant reference point for similar cases in the future.... |
| 1956 SLD 24, 1956 PLD 168 | Civil Appeal No. 217 of 1953 , decided on 29.10.1954 | The case of Dhakeshwari Cotton Mills, Ltd. vs. Commissioner of Income Tax, West Bengal revolves around issues of income assessment under the Income-tax Act, 1922. The Supreme Court of India addressed concerns of natural justice in tax assessments, emphasizing that the Income-tax Officer cannot rely solely on guesswork without credible evidence. The Court found that the Tribunal failed to disclose crucial information which could have affected the outcome of the case. The ruling highlights the importance of transparency and fairness in tax proceedings, ensuring that companies are given a fair chance to present their accounts. The decision sets a precedent for future cases regarding the obligations of tax authorities to comply with principles of natural justice. Key terms such as 'Income Tax', 'Supreme Court', and 'Natural Justice' are underscored in this landmark case.... |
| 2015 SLD 476 = 2015 PCRLJ 313 | Criminal Miscellaneous No. 2308-B of 2014 , decided on 14.05.2014 | In the Lahore High Court case of Ashiq Hussain alias Irshad alias Shaad, the petitioner sought post-arrest bail concerning a charge of dacoity under the Pakistan Penal Code. The court analyzed the procedural inadequacies surrounding the arrest, particularly the failure to conduct an identification parade, which is critical in such cases. The judges noted that the prosecution's reliance on the statements of co-accused without corroborating evidence was insufficient to establish guilt. The decision emphasized the legal principle that a person is presumed innocent until proven guilty, and further detention without evidence is not justifiable. This case underscores the importance of adhering to due process and the rights of the accused in the criminal justice system. Key legal references include the Criminal Procedure Code and the Pakistan Penal Code, particularly sections addressing bail and the definition of dacoity. The ruling serves as a reminder of the courts' role in safeguarding ind... |
| 2000 SLD 924, 2000 SCMR 1194, 2000 SLD 1336 | Civil Appeals Nos.9 and 69 of 1999 , decided on 17.11.1999 | This case revolves around the promotion eligibility of Dr. Roohi Manzoor Khan, an Associate Professor of Pharmacology, who claimed her right to be promoted to Professor based on her seniority and foreign qualifications. The Supreme Court of Pakistan examined the validity of an Equivalence Committee's assessment, which deemed her foreign degree inferior to a local degree. The court ruled that the committee's findings do not negate her eligibility for promotion, emphasizing that the selection authority retains discretion in the promotion process. The judgment highlights the importance of considering seniority in civil service promotions and the complexities surrounding the recognition of foreign qualifications. It serves as a significant precedent in the discourse on educational equivalence in Pakistan's civil service.... |
| 1989 SLD 667, 1989 SCMR 627, 1989 SLD 1223 | Jail Petition No.27-R of 1985 , decided on 30.11.1988 | In the landmark case of Sajjad Hussain vs. The State, the Supreme Court of Pakistan addressed the crucial issues surrounding the conviction for murder under section 302 of the Penal Code. The case revolves around the actions of Sajjad Hussain, who was convicted for the intentional murder of Muhammad Sadiq after inflicting multiple fatal injuries. The court emphasized that the accused had no valid objection regarding the marriage of his niece, which was a critical factor in the case. The judgment reaffirmed the importance of maintaining the rule of law and protecting the sanctity of personal relationships against violent acts. This case is significant for legal professionals and advocates specializing in criminal law, highlighting the stringent consequences of murder convictions and the lack of mitigating circumstances in such grave offenses. It serves as a precedent in discussions about the boundaries of personal grievances and the legal repercussions of violent actions. This case is e... |
| 2012 SLD 2671, 2012 YLR 2777 | Criminal Miscellaneous No. 11194-B of 2012 , decided on 23.08.2012 | This case revolves around the application for post-arrest bail by Sagheer Ahmad, who was accused of theft while serving as an Assistant Manager at a cloth shop. The prosecution alleged that he, along with co-accused, had stolen a significant quantity of cloth valued at Rs. 19,22,880. However, the court found that the FIR was lodged after a considerable delay of 3-4 months, raising doubts about the credibility of the case. The lack of eyewitness accounts and the absence of direct recovery of stolen goods further weakened the prosecution's argument. The court referred to the National Judicial Policy of 2009, which advocates for the grant of bail unless the offence falls within a prohibitory clause. The decision highlights the importance of timely and credible evidence in criminal proceedings and underscores the principle that bail should be the norm in non-prohibitory cases. This case serves as a critical reference point for future bail applications in similar contexts, emphasizing judic... |
| 2023 SLD 863, 2023 MLD 285 | Criminal Appeal No. 273 of 2021 , decided on 14.10.2022 | In the case of Syed Hidayatullah versus The State, the Balochistan High Court addressed the appeal against a conviction under the Control of Narcotic Substances Act, 1997. The appellant was initially sentenced to life imprisonment for possession of 15 kg of charas. However, the appellate court found numerous procedural flaws in the prosecution's case, including contradictions in witness statements and failure to follow proper protocols for handling narcotic evidence. The court highlighted the importance of the benefit of doubt in criminal proceedings, ultimately ruling in favor of the appellant due to insufficient evidence. This case underscores critical issues in narcotics law enforcement and highlights the necessity of adhering to established legal protocols to ensure justice.... |
| 1982 SLD 628, 1982 SCMR 1117 | Civil Petition No. 443 of 1982 , decided on 21.06.1982 | In the case of Civil Petition No. 443 of 1982, the Supreme Court of Pakistan addressed the issue of landlord-tenant relationships under the West Pakistan Urban Rent Restriction Ordinance (VI of 1959). The petitioner, Feroze Din, contested an ejectment order issued by the Rent Controller due to alleged default in rent payment. Despite initially denying the landlord-tenant relationship, the petitioner later acknowledged the execution of a rent deed. The court found his behavior to be contumacious, emphasizing that mere denial without supporting evidence does not suffice to overturn established landlord rights. The ruling underlines the importance of maintaining clear rental agreements and the implications of denying such relationships in legal proceedings. This case serves as a significant precedent in landlord-tenant disputes, particularly regarding the responsibilities and rights of tenants in Pakistan.... |
| 1958 SLD 25, 1958 PLD 313 | Criminal Appeal No. 22 of 1958 , decided on 30.04.1958 | In the landmark case of Billmoria alias Muhammad Hussain vs The State, the Supreme Court of Pakistan addressed critical issues surrounding circumstantial evidence in criminal law. The case revolved around the brutal murder of Mukhtar Ahmad, with Billmoria being implicated through a series of recoveries that linked him directly to the crime scene. The court meticulously analyzed the evidence, including the swift recovery of stolen property and the murder weapon, establishing a compelling narrative of guilt. The decision underscored the importance of circumstantial evidence in securing convictions in serious crimes like murder and robbery. Keywords such as 'circumstantial evidence', 'murder conviction', and 'criminal appeal' highlight the case's relevance in legal discourse, offering insights into judicial reasoning and the burdens of proof required in criminal cases. This ruling not only affirmed the convictions but also set a precedent for future cases involving similar evidentiary cha... |
| 2008 SLD 3945, (2008) 301 ITR 201 | WRIT PETITION (L) No. 2324 OF 2007 , decided on 06.02.2008 | In the landmark case involving Plaza Diamond Properties P. Ltd. against the Commissioner of Income Tax, the Bombay High Court addressed critical issues concerning property rights and governmental authority under the Income-tax Act, 1961. The case arose when the petitioner sought to quash an auction notice for a property they claimed ownership of, which had been sub-leased to SIL Limited. The court meticulously examined the intricacies of the consent decree under which the petitioner acquired freehold rights and the subsequent modifications to the sub-lease. The pivotal legal question was whether the Union of India, having acquired shares in SIL Limited, could claim ownership of the property. The court concluded that the Union's acquisition did not confer ownership of the suit premises to them. This ruling underscored the significance of rightful ownership in property law and the limitations of governmental powers in property transactions. The court's decision not only protected the pet... |
| 1990 SLD 1940, (1990) 184 ITR 455 | This case revolves around the assessment of depreciation allowances under the Income-tax Act, 1961, specifically addressing whether the assessee-firm, MODern Stone Traders, was legitimately conducting business in transportation. The Rajasthan High Court examined the Tribunal's decision which allowed a depreciation rate of 40% on trucks, asserting that this was justified based on the firm's operational activities. The court's ruling highlights critical aspects of tax law, particularly regarding how businesses can optimize their tax liabilities through proper classification of their activities. This case serves as a reference point for similar tax-related disputes, demonstrating the importance of legal representation and accurate documentation in tax assessments. Key terms include income tax, depreciation allowance, transportation business, and Tribunal decisions, making this case relevant for practitioners and taxpayers alike.... | |
| 1992 SLD 436, 1992 PLD 646 | Civil Petition for Leave to Appeal No.628 of 1990 , decided on 04.11.1991 | In this landmark case, the Supreme Court of Pakistan addressed the powers of the President under Article 58(2)(b) of the Constitution, particularly regarding the dissolution of the National Assembly. The case arose after the President dissolved the Assembly, citing a breakdown of the Constitutional machinery due to persistent internal dissensions and corruption. The Court reaffirmed the principle that the President's discretion to dissolve the Assembly must be exercised judiciously and only in situations of complete breakdown. This case is pivotal for understanding the balance of power in Pakistan's political system and the responsibilities of public functionaries. The judgment serves as a reference for future cases involving executive powers and the integrity of the democratic process. Key terms include 'dissolution of National Assembly', 'Constitutional breakdown', and 'executive discretion'.... |
| 1994 SLD 157, 1994 PTD 1216, (1993) 203 ITR 456 | Civil Appeal No. 1235 of 1977 , decided on 13.07.1993 | In the landmark case of Phool Chand Bajrang Lal vs. Income Tax Officer, the Supreme Court of India addressed critical issues surrounding the reassessment of income tax claims under the Income Tax Act, 1961. The case revolved around allegations of the appellant firm falsely claiming a cash loan of Rs. 50,000 from a Calcutta-based company, which was later found to be a mere name-lending entity. The Supreme Court's ruling emphasized the necessity for assessees to provide complete and accurate disclosures of all material facts during the assessment process. The Court held that the Income Tax Officer, upon receiving subsequent specific and reliable information about the bogus nature of the loan, had the authority to initiate reassessment proceedings under sections 147 and 148 of the Income Tax Act. This case serves as a pivotal reference for understanding the obligations of taxpayers and the powers of tax authorities in reassessment matters, marking a significant stance against tax evasion ... |
| 2008 SLD 2068, 2008 PLC 260 | C.P.L.As. Nos.1051-K to 1058-K and 1072-K of 2002 , decided on 22.10.2003 | In the case of C.P.L.As. Nos.1051-K to 1058-K and 1072-K of 2002, the Supreme Court of Pakistan addressed the issue of reinstatement of government servants whose services were unlawfully terminated. The Court ruled that the decision of the Federal Service Tribunal, which ordered the reinstatement of the respondents, must be implemented by the WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA). The judgment highlighted the importance of adhering to judicial orders to protect the rights of employees and emphasized that the reinstatement would not cause irreparable harm to WAPDA. This case serves as a precedent for similar disputes regarding employment termination and reinstatement within government entities, reinforcing the legal obligations of authorities to comply with tribunal decisions. Keywords: reinstatement, employment law, government servants, Supreme Court, Pakistan, WAPDA, judicial orders, legal compliance.... |
| 2019 SLD 1880, 2019 SCMR 1317 | Criminal Appeal No. 137-L of 2017 , decided on 15.05.2019 | In the case of Criminal Appeal No. 137-L of 2017, the Supreme Court of Pakistan dealt with serious charges under the Pakistan Penal Code, including homicide and kidnapping for ransom. The case revolved around the disappearance of Atif Sajjad, who was last seen with the accused, Khurram. The prosecution relied heavily on witness testimonies, which were found to be inconsistent and lacking corroborative details. The court scrutinized the evidence, particularly focusing on the last seen evidence and the circumstances surrounding the recovery of the deceased's body. The court determined that the prosecution failed to establish a credible link between the accused and the crime, leading to the acquittal of Khurram. This case underscores the critical importance of reliable evidence and the challenges faced in securing convictions in serious criminal matters. Keywords such as 'Supreme Court of Pakistan', 'homicide', 'kidnapping', 'acquittal', and 'criminal appeal' are essential for search opti... |
| 1986 SLD 1454, (1986) 158 ITR 520 | IT REFERENCE NO. 21 OF 1977 | In the case of Liberal Engineering Works v. Commissioner of Income Tax, the Gujarat High Court addressed the issue of penalties for late filing of tax returns under the Income-tax Act, 1961. The court found that the Income Tax Officer (ITO) had charged penal interest until the return was filed, which created a presumption that the filing deadline had been extended. This was significant because it meant the firm was not at fault for the late submission, which was a key consideration in determining the legitimacy of the penalty imposed. The case referenced the Supreme Court's decision in CIT v. M. Chandra Sekhar, which reinforced the principle that if the ITO accepts interest payments, it implies an extension of the filing period. This ruling is crucial for taxpayers and legal practitioners as it clarifies the conditions under which penalties can be levied for late tax return filings and emphasizes the importance of the ITO's actions in such matters. The case underscores the need for tax... |
| 2003 SLD 521, 2003 PTCL 480, 2003 PTD 2821 | D-713 of 2003 , decided on 21.08.2003 | The case revolves around a constitutional petition filed by the petitioner against the Customs authorities regarding the blocking of a bill of entry. The petitioner sought the release of imported electronic goods that had been assessed for customs duties but were not allowed to be released by the Customs officials. The court found that the Customs officials had failed to issue a show-cause notice within the required two months following the seizure of the goods, which is a violation of the Customs Act, 1969. The ruling clarified the distinction between seizure and detention, confirming that the blocking of the bill of entry effectively amounted to a seizure of the goods, thereby granting the petitioner the right to have them returned upon payment of assessed duties. This case highlights the importance of adherence to procedural requirements in customs law and the protection of importers' rights against arbitrary actions by authorities. Keywords such as 'Customs Act', 'legal authority',... |
| 2018 SLD 310, 2018 SCMR 506 | Criminal Appeal No. 393 of 2015 , decided on 09.01.2018 | In the case of Criminal Appeal No. 393 of 2015, the Supreme Court of Pakistan addressed a murder conviction under Section 302(b) of the Penal Code. G.M. Niaz, the appellant, was convicted of killing Zahid Iqbal at a tea stall, but the evidence presented was found insufficient to uphold the conviction. The court highlighted the absence of the tea stall staff as witnesses and the questionable credibility of the eyewitnesses, who were closely related to the deceased. Additionally, the delay in filing the FIR and the lack of blood-stained evidence further undermined the prosecution's case. Ultimately, the court granted the benefit of the doubt to the appellant, emphasizing the principle that a defendant must be proven guilty beyond a reasonable doubt. This case underscores the critical importance of reliable evidence in criminal proceedings, particularly in serious charges like murder.... |
| 1994 SLD 1071, 1994 SCMR 2306 | Civil Appeal No. 364 of 1993 , decided on 19.02.1994 | This case revolves around the jurisdiction of the North-West Frontier Province Service Tribunal concerning the reinstatement of a civil servant, Muhammad Haroon Khan, whose termination was declared illegal. The Supreme Court of Pakistan ruled on the maintainability of an appeal filed by an individual who was not in the relevant service at the time of the termination. The Court's decision highlights critical aspects of administrative law, including the jurisdiction of service tribunals and the definition of aggrievement in legal appeals. The ruling underscores the procedural requirements for appealing decisions made by service tribunals, particularly in cases involving employment law and civil service regulations.... |
| 1958 SLD 71, 1958 PLD 962 | Writ Petition No. 617 of 1958 , decided on 16.07.1958 | In the case of Writ Petition No. 617 of 1958, the Lahore High Court addressed the issue of land lease cancellation involving the petitioner, Hukmat Khan, who claimed to have been wrongfully dispossessed of government land. The petitioner argued that his lease was cancelled without notice, violating his rights under the Colonization of Government Lands Act. The court found that the petitioner failed to present the necessary documentation to substantiate his claims, including the original order of cancellation. The ruling underscored the importance of petitioners coming to court with a well-supported case, highlighting the legal principles governing land rights and judicial processes in Pakistan. The decision reinforced the criteria for petitioners under Article 170 of the Constitution, emphasizing that they cannot seek court intervention merely to gather evidence after filing a petition. The case illustrates the judicial standards expected in administrative law disputes and the necessit... |
| 1986 SLD 472, 1986 SCMR 455 | Appeal No. 212 of 1979 , decided on 23.10.1985 | This case revolves around the procedural nuances of the Civil Procedure Code (V of 1908) in Pakistan, particularly concerning the appeal process. The Supreme Court examined the implications of consent judgments and the authority of lower courts in handling appeals deemed incompetent. The case underscores the importance of procedural integrity and the court's ability to remand cases for further consideration. It highlights the role of legal representatives in navigating complex judicial pathways, ensuring that rights are preserved within the framework of the law. The decision emphasizes the necessity for clarity in legal proceedings and the potential for revision applications to address issues of competency. This ruling is vital for practitioners and scholars focusing on civil procedure, appellate advocacy, and judicial review in Pakistan, making it a significant reference point for future cases involving similar legal principles.... |
| 1992 SLD 363, 1992 PLD 211 | Criminal Appeal No.134 of 1990 , decided on 07.11.1991 | In the case of Mst. Shamim Akhtar vs Fiaz Akhtar and others, the Supreme Court of Pakistan addressed critical issues surrounding the admissibility of evidence in criminal proceedings, particularly focusing on the validity of dying declarations and the implications of delays in reporting crimes. The court examined the conduct of the complainant, who prioritized medical assistance for the injured over immediate reporting to the police, ultimately supporting the prosecution's case. The judgment emphasized the importance of the intrinsic value of witness statements and the necessity for corroborative evidence in establishing the guilt of the accused. The ruling reinforced the standard that a dying declaration, if credible, can serve as a substantial piece of evidence against the accused, even if recorded under challenging circumstances. This case is pivotal for legal practitioners, highlighting the nuances of criminal law and evidentiary standards in Pakistan.... |
| 2019 SLD 1393, 2019 PLD 268 | Writ Petition No. 210100 of 2018 , decided on 23.11.2018 | In the case of Adeel Ahmad Gaba vs. Special Judge Rent, the Lahore High Court addressed significant issues under the Punjab Rented Premises Act, 2009. The petitioner, Adeel Ahmad Gaba, contested the jurisdiction of the Rent Tribunal regarding an ejectment petition filed by Malik Bashir Ahmad. The core of the dispute centered around the validity of an oral tenancy agreement and whether it complied with the statutory requirements of the Act. The court reaffirmed that tenancy agreements must be in writing to be enforceable and that the Rent Tribunal possesses the authority to rule on matters of ejectment as outlined in the Act. This decision reinforces the importance of adhering to legal procedures in landlord-tenant relationships, emphasizing the need for documented agreements to prevent disputes. The ruling serves as a landmark interpretation of the Punjab Rented Premises Act, clarifying the obligations of landlords and tenants in Pakistan. Key terms such as 'landlord', 'tenant', 'eject... |
| 2023 SLD 1554 | ITA No. 1640/KB/2022 , decided on 15.06.2023 | The case of MANZOOR ALI JOKHIO versus The CIR Audit-II, LTO, Karachi revolves around the tax year 2018 and the implications of section 122(5A) of the Income Tax Ordinance. The Appellate Tribunal Inland Revenue in Karachi rendered its decision on June 15, 2023. The tribunal examined the arguments presented by the petitioner, MANZOOR ALI JOKHIO, who was represented by Advocate Syed Mohsin Ali, and the respondent's representative, Mr. Imran Ali Sheikh. This case highlights the critical aspects of tax assessments and the statutory requirements under the Income Tax Ordinance. By focusing on the legal interpretations of tax obligations, the tribunal aimed to provide clarity and guidance for similar cases in the future. This decision is significant for tax practitioners and companies alike, as it sets a precedent for understanding compliance and assessment processes within the framework of Pakistani tax law.... |
| 1996 SLD 242, 1996 PLC 4 | KAR-414 of 1994 , decided on 09.08.1995 | The case revolves around an industrial dispute concerning the unlawful termination of an employee, MUHAMMAD ASLAM, who was a waiter at Hotel Midway House. After being terminated on the grounds of retrenchment, he approached the Labour Court, which ruled in his favor, stating that his dismissal was illegal. The core issue was the denial of back benefits during his period of unemployment. The Labour Appellate Tribunal emphasized that unless the employer demonstrates that the employee was gainfully employed during the termination period, the employee is entitled to back benefits. The decision highlights crucial labor rights and the importance of proper procedure in dismissals, making it an essential reference for similar industrial disputes.... |
| 2008 SLD 4058, (2008) 303 ITR 351 | IT APPEAL Nos. 95 TO 97 OF 2007 , decided on 25.05.2007 | In the case of IT Appeal Nos. 95 to 97 of 2007, the Rajasthan High Court addressed significant issues related to income tax reassessment under Section 147 of the Income-tax Act, 1961. The case revolved around the legality of reassessment proceedings initiated based solely on the DVO's report, which was found to be flawed. The court reaffirmed the Tribunal's stance that a mere DVO report does not suffice for forming a reasonable belief for reassessment. This ruling underscores the importance of having credible evidence and material when initiating reassessment proceedings, reflecting a growing emphasis in tax law on safeguarding taxpayer rights against arbitrary reassessments. The decision is pivotal for understanding the boundaries of reassessment powers and the necessity of substantiating claims with reliable evidence, making it a landmark case in the realm of income tax law.... |
| 2000 SLD 480, 2000 PTD 3377, (2000) 82 TAX 69 | I.T.As. Nos. 255/IB, 269/KB of 1995-96, 1280/113, , decided on 30.05.2000 | This case involves multiple Income Tax Appeals concerning the assessment years 1993-94 to 1995-96. The Appellate Tribunal Inland Revenue examined the legality of assessments made under the Income Tax Ordinance, 1979, particularly focusing on Sections 66A and 62. Key issues included the timeliness of assessments following cancellation by the Inspecting Additional Commissioner and the authority of Special Officers appointed under the ordinance. The tribunal concluded that the assessments were valid and in accordance with the law, emphasizing the need for adherence to procedural requirements. The case reflects the complexities of tax law and the importance of judicial interpretation in ensuring fair tax practices. Relevant keywords include 'Income Tax Appeals', 'Assessment Year', 'Income Tax Ordinance', 'Tax Law Compliance', and 'Judicial Review in Taxation'.... |
| 1991 SLD 592, 1991 PLD 1021 | Civil Appeal No.123-K of 1981 , decided on 24.04.1991 | This case revolves around the admiralty jurisdiction of the Supreme Court of Pakistan concerning the vessel m.v. Asian Queen, which was involved in multiple suits regarding the claims of crew members for unpaid wages. The court addressed the complexities of maritime liens and the priorities of various claims against the vessel's sale proceeds. The decision underscored the established principle that crew members and masters have a maritime lien on their wages, a right that is enforceable against the vessel itself. The ruling highlights the importance of protecting the rights of seamen and ensuring fair treatment in maritime law. The court emphasized that the lien remains attached to the sale proceeds even after the vessel is sold, ensuring that the crew's claims are satisfied before other claims. This ruling is significant for maritime law practitioners and highlights essential principles related to admiralty jurisdiction, maritime liens, and the prioritization of claims, contributing t... |
| 1979 SLD 732, (1979) 116 ITR 803 | 106 of 1976 , decided on 23.02.1978 | In the landmark case of P. Satyanarayana v. Commissioner of Income Tax, the Supreme Court addressed the complexities surrounding business losses and deductions under the Income-tax Act, 1961, specifically section 28. The case revolved around the financial intricacies faced by film distributors when advancing funds to producers for acquiring distribution rights. The court's ruling underscored the accepted commercial practices in the film industry, where distributors often face losses due to the unpredictable nature of film success. This case serves as a significant reference for understanding how trading losses are treated under tax law, especially in the entertainment sector. Keywords such as 'Income-tax Act', 'trading loss', 'business deductions', and 'film distribution' are vital for SEO optimization, as they reflect trending topics in financial law and tax regulations. The ruling not only clarified legal interpretations but also reinforced the importance of recognizing legitimate bu... |
| 2018 SLD 1951, 2018 PLJ 478 | Crl. Misc. No. 7953-B of 2017 , decided on 29.01.2018 | In the case of Muhammad Saleem vs. State, the Lahore High Court reviewed a petition for post-arrest bail concerning serious charges under the Pakistan Penal Code. The court noted that the allegation of murder was based on an FIR that lacked direct evidence, as the occurrence was unwitnessed. Despite being named in the FIR, the petitioner was declared innocent during the investigation, which revealed that the co-accused were responsible for the crime. The court emphasized the delayed reporting of the crime and the absence of a prior criminal record for the petitioner, indicating that the prosecution's case lacked sufficient merit. Ultimately, the court granted bail, highlighting the principles of justice and the rights of the accused in light of the evidence presented.... |
| 2018 SLD 2266, 2018 PLJ 481 | W.P. No. 25501 of 2015 , decided on 25.01.2018 | This case revolves around the enforcement of fundamental rights related to climate change in Pakistan. The petitioner, an agriculturist, approached the Lahore High Court, highlighting the government's inaction regarding the implementation of the National Climate Change Policy and Framework. The court recognized climate change as a defining challenge that threatens the rights to life, health, and a clean environment. It constituted a Climate Change Commission to oversee the implementation of climate policies, emphasizing the need for effective governance and accountability. The decision reflects a growing recognition of environmental justice and the necessity to integrate climate change considerations into national policymaking. Keywords: climate change, environmental justice, fundamental rights, Pakistan Climate Change Act, National Climate Change Policy.... |
| 1989 SLD 1443, 1989 PLC 624 | QSA-511 of 1988 , decided on 02.11.1988 | This case revolves around the classification of the respondent as a workman under the Industrial Relations Ordinance, 1969. The Labour Appellate Tribunal of Punjab evaluated the evidence surrounding the respondent's role as a hanks checker and the allegations of habitual late coming. The tribunal emphasized the importance of documentary evidence over oral claims, ultimately determining that the respondent's duties were manual in nature, thereby qualifying him as a workman. The ruling reinforces the legal definitions and protections afforded to workers, particularly in industrial relations, and highlights the tribunal's commitment to due process in labor disputes. This case is significant for understanding labor rights and the legal framework governing industrial relations. Keywords such as 'Industrial Relations', 'workman classification', and 'labor rights' are crucial for relevance in this domain.... |
| 2015 SLD 2465, (2015) 377 ITR 622 | WRIT PETITION Nos. 5606 & 5616 OF 2015 , decided on 01.05.2015 | This case involves the Telangana State Beverage Corporation Ltd. challenging the prohibitory orders and warrants of attachment issued against it for the recovery of tax dues from its predecessor, Andhra Pradesh Beverages Corporation Limited (APBCL). The court determined that the petitioner, established under the Companies Act, 2013, was not liable for the tax dues since it was incorporated after the relevant assessment year. The ruling underscores the principles of tax law regarding assessments and recovery procedures. The court ruled that the Revenue's actions were without jurisdiction, emphasizing the need for lawful procedures in tax recovery. This case highlights key issues in corporate law, taxation, and the legal responsibilities of newly formed entities. The decision also raises important questions about the implications of corporate reorganization and the continuity of tax liabilities across different corporate entities.... |
| 2018 SLD 2890, 2018 PLJ 1158 | Election Appeal No. 10 of 2017 , decided on 05.12.2017 | This case involves an election appeal regarding the local government elections held in U.C. No. 101, District Council, Khanewal. The petitioners, MAHAR RIAZ HUSSAIN and another, contested the decision of the Election Tribunal which dismissed their election petition on the grounds of being time-barred. The core issue revolved around the applicability of the Limitation Act, 1908, and the specific time frame set by the Punjab Local Government Act, 2013, which mandates that election petitions must be filed within 30 days of the election results being published. The Lahore High Court, presided over by Justice Ali Baqar Najafi, confirmed the Election Tribunal's ruling, emphasizing that the law of limitation must be strictly adhered to in electoral matters. The appellants argued that the Election Tribunal's order was contradictory and failed to appreciate the relevant sections of the Limitation Act. However, the court found no merit in their arguments, leading to the dismissal of the appeal. ... |
| 2022 SLD 1915, 2022 PLJ 365 | Crl. A. No. 13-J of 2014 , decided on 01.11.2021 | In the case of Mohib Ali vs. State, the Lahore High Court addressed serious charges including murder and rape under the Pakistan Penal Code. The case stemmed from a tragic incident involving the death of a young girl, Javeria, aged 7/8 years, who was found dead after being reported missing. The court recognized the gravity of the crime but underscored that justice must prevail based on credible and reliable evidence. The appellant's confession was ruled inadmissible due to illegal confinement and procedural inconsistencies during its recording. The ruling highlights the importance of safeguarding the rights of the accused in the judicial process, ensuring that emotional appeals do not compromise the integrity of the legal system. This case serves as a critical reminder of the need for thorough and fair investigations in serious criminal matters, emphasizing the presumption of innocence until proven guilty. Keywords: Lahore High Court, acquitted, murder, rape, Pakistan Penal Code, justi... |
| 2008 SLD 4209, (2008) 304 ITR 75 | IT REFERENCE No. 184 OF 1989 , decided on 20.07.2006 | This case revolves around the imposition of a penalty under section 271(1)(c) of the Income-tax Act, 1961 for concealment of income. The assessee failed to file a return for the assessment year 1968-69, leading to scrutiny by the Income-tax Officer (ITO). After discovering unexplained investments, the ITO issued a notice under section 148, to which the assessee responded with a return declaring nil income. However, the explanations regarding the source of investments were deemed unsatisfactory by the assessing officer, prompting the imposition of a penalty. The Tribunal initially upheld the findings regarding unexplained investments but later canceled the penalty, creating a contradiction. Upon review, the Punjab and Haryana High Court determined that the Tribunal was incorrect in its cancellation, emphasizing the importance of accurate reporting of income and the consequences of concealment. This case highlights the legal framework surrounding income tax compliance and the implication... |
| 1995 SLD 1080 = 1995 CLC 1024 | High Court Appeal No. 135 of 1990 , decided on 06.02.1994 | In this case, the Sindh High Court addressed the appeal concerning the Arbitration Act and the Civil Procedure Code regarding a promissory note. The court analyzed the validity of a stay application under section 34 of the Arbitration Act, concluding that there were no disputes warranting arbitration. The case revolved around a financial agreement for cotton production, emphasizing procedural integrity in civil suits. Legal representatives for both parties presented their positions, but the court focused on the written pleadings rather than extraneous statements. Ultimately, the decision reinstated the original suit proceedings, reflecting the court's commitment to uphold contractual obligations and the importance of clear terms in legal agreements.... |
| 2014 SLD 1504, 2014 PTD 883, (2014) 109 TAX 236, 2014 PTCL 62 | Writ Petition No.32554 of 2013 , decided on 21.01.2014 | In the case of Haji Abdul Razzaq Khan vs. Federation of Pakistan, the Lahore High Court addressed the legality of the seizure of a vehicle imported under a letter of credit. The petitioner contended that the seizure was illegal as the vehicle was imported lawfully. However, the court concluded that the vehicle's age exceeded the limits set by the Import Policy Order, 2013, which prohibits the import of vehicles older than five years. The court's analysis focused on the amendments made to the import policy and the validity of the letter of credit under which the vehicle was imported. The ruling emphasized the necessity for compliance with the established import regulations and highlighted the legal implications of non-compliance. The case underscores the importance of adhering to import policies and the legal framework governing international trade. Keywords: import policy, vehicle seizure, Lahore High Court, legal compliance, import regulations.... |
| 1994 SLD 1064, 1994 PLD 43 | Jail Criminal Appeals Nos. 33/L and 52/L of 1994 , decided on 05.04.1994 | In the case of Jail Criminal Appeals Nos. 33/L and 52/L of 1994, the Federal Shariat Court addressed serious concerns regarding the adequacy of evidence against the accused, MUHAMMAD RAFIQUE and another, who were charged under the Penal Code and the Offences Against Property Ordinance. The incident involved the murder of Muhammad Asghar during a robbery in January 1991. Eyewitness accounts were pivotal, yet they lacked clarity and reliability, as the witnesses had not previously known the assailants. The prosecution failed to establish a direct link between the recovered weapon and the crime scene, leading the court to question the integrity of the identification parades. As a result, the court extended the benefit of doubt to the accused, ultimately acquitting them. This case underscores the importance of credible evidence and the standards required for a conviction in criminal proceedings.... |
| 2007 SLD 3290, 2007 PLJ 273 | Crl. P. No. 460-L of 2005 , decided on 11.12.2006 | In the case of Crl. P. No. 460-L of 2005, the Supreme Court of Pakistan addressed the appeal regarding the suspension of the death sentence of Shoaib alias Labba. The High Court had previously suspended the sentence, leading to this petition. The Supreme Court reviewed the circumstances, particularly the nature of the allegations against the respondent and the decisions made by the trial court. The court concluded that the High Court acted within its jurisdiction and discretion, and there was no basis for interfering with its decision. The ruling underlined the importance of judicial discretion in capital punishment cases and the need for a thorough evaluation before imposing such severe penalties. The case highlights the ongoing issues surrounding qatl-i-amd (murder) and the complexities of legal appeals in Pakistan's judicial system. Key legal terms include jurisdiction, capital punishment, and the role of appellate courts in reviewing trial court decisions. This case serves as a sig... |
| 2002 SLD 1690 = 2002 PLC 25 | Writ Petition No.202 of 1988/BWP , decided on 15.06.2001 | In this significant labor law case, the Lahore High Court addressed the intricacies of employment termination under the Industrial Relations Ordinance, 1969, and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The core issue revolved around the wrongful termination of respondent No. 3 from Fauji Fertilizer Company, which claimed that he was no longer an employee due to a contractual arrangement. The court found that the employee had been continuously working since his appointment in May 1982 and highlighted the importance of adhering to the procedural requirements for termination as stipulated in labor laws. The decision reinforced the rights of workers to seek redressal for grievances related to employment termination, emphasizing that such grievances must be addressed within the legal framework provided by the Industrial Relations Ordinance. The case serves as a precedent for future labor disputes, reiterating the necessity for employers to f... |
| 2013 SLD 2032, 2013 PTD 2202, 2014 PTCL 130 | Customs Appeal No.K-930 of 2010 , decided on 05.07.2013 | In the case of Customs Appeal No.K-930 of 2010, the Appellate Tribunal Inland Revenue addressed the critical issue of locus standi in appeals under the Customs Act, 1969. The case involved Muhammad Naeem Qureshi, who was incarcerated and whose father filed the appeal on his behalf. The Tribunal ruled that the appeal was invalid as it was not filed by the aggrieved party, highlighting the mandatory nature of Section 194-A that requires the appeal to be filed by the person directly affected by the order. This ruling underscores the importance of proper legal representation and adherence to procedural requirements in customs law appeals, ensuring that only those with standing can seek redress. The implications of this case extend to all legal practitioners, emphasizing the need for compliance with statutory provisions when filing appeals to uphold the integrity of the judicial process.... |
| 1989 SLD 1652, 1989 PLC 927 | D-448 of 1982 , decided on 06.12.1988 | This case revolves around the interpretation of a settlement between Rashid Textile Mills Ltd. and the Azad Mazdoor Union regarding wage increases and their implications under the Employees Cost of Living (Relief) Act, 1973. The Sindh High Court, through the judgment delivered by Chief Justice Ajmal Mian and Justice Abdul Rahim Kazi, analyzed the settlement terms and the applicable laws. The court reaffirmed the principle that when two interpretations exist regarding labor agreements, the one favoring employees should prevail. The ruling clarified that the wage increases were recognized as annual increments, not as adjustments for cost of living allowances. This case highlights crucial labor rights and the legal frameworks governing wage disputes in Pakistan, ensuring that worker interests are prioritized in judicial interpretations. Keywords such as 'labor rights', 'wage disputes', 'Sindh High Court ruling', and 'cost of living allowance' are essential for understanding the implicatio... |
| 1999 SLD 388 = 1999 SCMR 1324 | Criminal Petition for Leave to Appeal No. 28-L of , decided on 15.04.1998 | In the case of Riaz Ahmad vs. The State, the Supreme Court of Pakistan examined the legality of a bail order that had been recalled by the Lahore High Court. The petitioner, Riaz Ahmad, argued that he was not properly notified of the proceedings against him, as the notice was served to his brother rather than directly to him. The court found merit in this argument, emphasizing that proper service is a fundamental requirement in legal proceedings. The decision highlighted the principles of natural justice, affirming that every individual has the right to be heard before any adverse decision is made against them. The Supreme Court ultimately converted the petition for leave to appeal into an appeal and allowed the bail, confirming the ad interim bail previously granted. This case serves as a significant precedent in the realm of criminal law, particularly concerning the rights of defendants in bail proceedings.... |
| 1985 SLD 144, 1985 PTD 320 | Income-tax Reference No. 188 of 1974 , decided on 30.09.1984 | This case revolves around the assessment of Messrs Pakistan Oil Mills Ltd. under the Income Tax Act of 1922, where the Income Tax Officer rejected the company's maintained accounts based on perceived low yields of oil. The case highlights the importance of maintaining proper accounting methods and the obligations of tax authorities to provide clear justifications for rejecting such accounts. The High Court's decision underscores the principle that low gross profits alone cannot lead to the rejection of a taxpayer's accounts, stressing that the burden of proof lies with the tax authorities to demonstrate the inadequacy of the accounting method employed by the taxpayer. The ruling has significant implications for future tax assessments, reinforcing the need for sound reasoning and proper evidence in tax-related disputes.... |
| 1987 SLD 220, 1987 SCMR 129 | Civil Petition No. 754 of 1985 , decided on 03.11.1986 | In the landmark case of Khushi Muhammad v. Sher Muhammad, the Supreme Court of Pakistan addressed critical issues surrounding pre-emption rights under the Punjab Pre-emption Act of 1913 and its compatibility with Islamic injunctions. The case involved a dispute over a land sale in Bahawalpur, where the petitioners claimed the sale was pre-empted by the respondents, who asserted their superior right as legal heirs of the vendor. The court meticulously examined the relevant sections of the Punjab Pre-emption Act, especially sections 15(a) and (b), which delineate the rights of successors to vendors. The judgment emphasized the importance of upholding legal frameworks while considering their alignment with Islamic principles. The ruling reinforced the precedence of legal heirs' rights in property transactions and clarified the standards for proving inflated sale prices in pre-emption cases. This case serves as a pivotal reference for future litigations concerning pre-emption and property ... |
| 2020 SLD 1879, 2020 MLD 1580 | Cr. Appeal No. (S)73 of 2017 , decided on 19.03.2020 | In the case of Nabi Bakhsh vs. The State, the Balochistan High Court reviewed the conviction of the appellant for causing an accident that resulted in multiple deaths and injuries. The incident occurred on January 6, 2016, when the appellant was alleged to have driven a vehicle in a rash and negligent manner. The trial court had convicted him under various sections of the Penal Code, leading to significant financial penalties and imprisonment. However, upon appeal, the High Court found that the trial court had failed to provide a thorough examination of the prosecution's evidence and relied too heavily on the accused's statement without corroborating evidence. The High Court underscored the importance of proving the charge of rash and negligent driving, indicating that mere high-speed driving does not constitute negligence without further evidence of the driving conditions. The appeal was ultimately allowed, resulting in the acquittal of the appellant. This case highlights critical asp... |
| 1987 SLD 1454, 1987 PLC 973 | Applications Nos. 76, 78, 79 and 83 of 1985 , decided on 12.04.1987 | This case revolves around the wrongful termination of workers at Modern Textile Mills, who claimed their dismissals were a direct result of their union activities. The tribunal found significant evidence suggesting that the management sought to undermine the union by terminating workers under false pretenses. The decision highlighted the importance of adhering to proper procedures in employment termination and recognized the workers' rights to organize and advocate for their interests. The ruling not only reinstated the workers but also served as a precedent for protecting labor rights against retaliatory actions by employers. The tribunal's judgment underlined the need for lawful and fair practices in labor relations, reinforcing the workers' right to seek redress through legal channels. This case is crucial for understanding labor laws and the protection of workers' rights in the context of industrial disputes, particularly in relation to union activities.... |
| 1997 SLD 666, 1997 CLC 646 | First Rent Appeal No. 407 of 1993 , decided on 15.04.1996 | This case revolves around the First Rent Appeal filed by Abdul Rauf against the dismissal of his ejectment application under the Sindh Rented Premises Ordinance, 1979. The key issues were the landlord's bona fide need for the shop and the tenant's alleged default in rent payments. The court emphasized that the prerogative of the landlord to choose which property to occupy is paramount. It was determined that the tenant, Shah Nawaz, had committed willful default in rent payment, as he failed to adhere to the mutually agreed-upon payment terms. The ruling highlighted the importance of understanding landlord-tenant relationships under the Sindh Rented Premises Ordinance, which governs such disputes. The decision reinforces the legal framework surrounding property rights, tenant obligations, and the necessity for landlords to establish genuine personal needs when seeking eviction. This case serves as a precedent for similar landlord-tenant disputes, emphasizing the significance of establis... |
| 1983 SLD 328, 1983 SCMR 1256 | Civil Petition No. 54 of 1982 , decided on 09.05.1983 | This case revolves around the legal intricacies of property rights concerning evacuee trust properties in Pakistan. The Supreme Court's ruling established that once a party engages with the Evacuee Trust Property Board, they are estopped from questioning its jurisdiction. Ghulam Rasul's struggle for the transfer of Property No. S 38 R 201, Lahore, highlights the procedural challenges faced by individuals in similar situations. The court's decision underscored the need for adherence to legal protocols in property management, particularly in cases involving government-directed boards. This case serves as a significant reference for future disputes regarding evacuee properties and the authority of managing boards, ensuring that the legal frameworks are respected and upheld.... |
| 1984 SLD 226, 1984 PLD 44 | Criminal Petition No. 285 of 1983 , decided on 12.10.1983 | This case revolves around Mst. Karim Khatoon, who was convicted for perjury after initially providing false testimony under pressure from law enforcement. The Supreme Court of Pakistan addressed the serious implications of perjury, highlighting its impact on justice and societal norms. The court's decision to dismiss her petition reinforces the notion that perjury must be dealt with stringently to maintain the integrity of the legal system. The case serves as a critical reminder of the responsibilities of witnesses in court proceedings and the consequences of false testimony, thereby promoting a culture of truthfulness within the judicial framework. Keywords: Perjury, Supreme Court of Pakistan, legal integrity, judicial system, false testimony, accountability.... |
| 1994 SLD 985, 1994 SCMR 1987 | Civil Appeal for Special Leave to Appeal No. 370 o , decided on 02.03.1993 | In this case, the Supreme Court of Pakistan addressed a civil appeal concerning the eviction of a tenant under the West Pakistan Urban Rent Restriction Ordinance. The key issue revolved around the bona fide personal need of the landlords for the rented property. The Rent Controller's order for eviction was upheld through subsequent reviews by the Additional District Judge and the High Court, confirming the landlords' genuine need for the property. The Court emphasized the factual nature of the landlords' requirement and found no basis for overturning the decisions made by the lower courts. The petitioner was granted a three-month period to vacate the property, highlighting the importance of timely compliance in landlord-tenant disputes. This case underscores the judicial approach to assessing personal need in eviction cases and the limited scope for appeal when factual findings are well-supported. Trending keywords in this summary include 'eviction', 'landlord rights', 'tenant disputes... |
| 1992 SLD 730, 1992 PLC 277 | Writ Petition No. 6296 of 1991 , decided on 29.09.1991 | This case revolves around the arbitrary termination of employees within the Education Department of the Lahore High Court. The employees were dismissed based on a telephonic instruction from the Director of Education, which lacked legal grounds and did not provide any opportunity for defense. The court highlighted the importance of due process and the rights of employees, stating that such actions by public officials must be conducted in accordance with established laws. The ruling reinstated the employees, reinforcing the principle that termination must follow legal procedures to avoid undermining individual rights. This case serves as a significant precedent in labor law and public administration, emphasizing the requirement for transparency and accountability among government officials.... |
| 1977 SLD 1159 = (1977) 108 ITR 672 | TAX CASE PETITION No. 363 OF 1975 , decided on 21.06.1976 | In this landmark case from the Madras High Court, the legal principles surrounding the Gift-tax Act of 1958 were scrutinized, particularly in relation to the validity of gifts made within a joint Hindu family structure. The case involved a father and his two sons, who had previously partitioned their family property. One of the sons, 'A', attempted to gift property to his married sisters. However, the court determined that these gifts were void as the sisters were strangers to the HUF, and thus, the subsequent revocation of these gifts was deemed superfluous. The decision underscored the legal interpretation of gifts in the context of Hindu family law and the implications for gift tax liabilities. This case serves as a crucial reference for understanding the nuances of gift validity and tax implications under Indian law, particularly in familial contexts.... |
| 1985 SLD 183, 1985 PTCL 62 | Writ Petition No. 97 of 1983 , decided on 28.11.1983 | The case of Agha Muhammad v. Superintendent of Police, Sibi, revolves around the legality of a search and seizure conducted by the police, which resulted in the confiscation of goods under the Customs Act, 1969. The petitioner, Agha Muhammad, contested the actions of the Dera Bugti Police, arguing that the seizure of betel nuts and pisham was unlawful due to a lack of initiated proceedings by customs authorities for confiscation. The Balochistan High Court, presided by Justices Muftakhiruddin and Abdul Qadeer Chaudhry, ruled that the search was valid and that the prosecution could proceed independently of the customs adjudication. The decision highlighted the interplay between civil liability and criminal proceedings, confirming that both can coexist without one negating the other. This case underscores the importance of compliance with legal protocols in customs operations and the role of judicial review in administrative actions. Key legal terms include search and seizure, Customs Ac... |
| 2020 SLD 1159, 2020 MLD 916 | Criminal Revision No. 23-P of 2019 , decided on 08.11.2019 | This case revolves around the implications of the Criminal Procedure Code, specifically Section 514, which deals with the forfeiture of bail bonds. The petitioner, aggrieved by adverse remarks made by the Sessions Judge regarding his conduct as a verifier of sureties, sought expunction of these remarks in the Peshawar High Court. The court examined the role of the verifier and emphasized that their responsibility was limited to ensuring the sureties were local residents. The decision highlighted the importance of fair process, as the petitioner was not given a chance to defend himself against the allegations. Ultimately, the High Court ruled in favor of the petitioner, expunging the negative remarks and reinforcing the principle of fair hearing in legal proceedings.... |
| 2007 SLD 3129, 2007 PLJ 577 | Crl. Misc. No. 1416-B of 2007 , decided on 08.03.2007 | This case revolves around the sensitive topic of honour killings in Pakistan, where cultural and societal pressures often lead to extreme actions in the name of 'Ghairat' or honour. The petitioner, SABIR HUSSAIN, was accused of murdering his sister and her paramour after discovering them together at his home. The Lahore High Court's decision to grant bail was based on the understanding that the petitioner acted out of provocation, reflecting the intense emotions tied to familial honour. The court highlighted the need for a nuanced understanding of morality and legality in cases involving cultural traditions and the protection of family honour. This case underscores the ongoing struggle between progressive legal frameworks and deeply entrenched cultural norms in Pakistan, making it a significant point of reference in discussions about honour-related violence and legal responses. Keywords such as 'honour killing', 'bail', 'criminal law', and 'cultural norms' are vital for understanding t... |
| 1990 SLD 1944, (1990) 184 ITR 297 | This case revolves around the interpretation of section 41(1) of the Income-tax Act, 1961, which addresses the remission or cessation of trading liabilities. The Delhi High Court examined whether the Income-tax Appellate Tribunal's decision to delete an addition made by the Income-tax Officer was legally sound. Specifically, the case involved a trade creditor recovering sums owed by the assessee through a broker who had written off the dues. This raised significant questions about the cessation of liability, a key aspect under section 41(1). The judges, B.N. Kirpal and C.L. Chaudhry, highlighted the need for clarity on these legal issues. The decision is pivotal for understanding the taxation implications of debt recovery and liability cessation in trading contexts. It underscores the importance of legal representation in complex tax matters, making it a relevant case for tax lawyers and advocates. Keywords such as 'Income-tax Act', 'trading liability', 'legal interpretation', and 'tax... | |
| 1993 SLD 693, 1993 SCMR 1177 | Civil Appeal No.314-K of 1990 , decided on 18.01.1993 | In the case of Sindh Quality Control Board of Drug vs. M/s. Pioneer Laboratories, Karachi, the Supreme Court of Pakistan addressed crucial legal issues surrounding the jurisdiction of the High Court in criminal prosecutions under the Drugs Act, 1976. The appeal arose after the High Court ruled that the proceedings initiated against the respondents were without lawful authority. The Supreme Court, however, found that the High Court's decision was premature and inappropriate, as the Drugs Act provided specific remedies that should be pursued within the framework of the law. The judgment underscored the importance of adhering to statutory provisions and the appropriate channels available for addressing grievances in criminal matters. The ruling reaffirmed the principles of judicial discretion and the delineation of powers between the High Court and specialized courts such as the Drug Court. With a focus on procedural integrity, the Supreme Court's decision serves as a significant preceden... |
| 1986 SLD 1141, 1986 PLD 690 | Criminal Appeal No. 162 of 1980 , decided on 02.07.1986 | The case involves a tragic murder of an eight-year-old boy, Muhammad Raza, whose father, Syed Ahmad Hamdani, suspected two men, Muhammad Ramzan and his son Irfan, of committing the crime. The prosecution's case relied heavily on extra-judicial confessions and circumstantial evidence. However, the Supreme Court found the extra-judicial confessions to be unreliable due to the context in which they were made, and the circumstantial evidence failed to establish guilt beyond reasonable doubt. The Court noted the importance of adhering to principles of safe administration of criminal justice, which necessitate a high standard of proof. Ultimately, the case highlights the challenges faced in criminal proceedings, particularly when relying on circumstantial evidence and confessions that may not withstand scrutiny. The decision reinforces the necessity for a rigorous examination of evidence in ensuring justice is served.... |
| 2003 SLD 3534 = (2003) 260 ITR 438 | , decided on 26.10.1998 | In the case of Assistant Commissioner of Income Tax v. Vipin Doshi, the Rajasthan High Court addressed the classification of drilling machines and their eligibility for depreciation under the Income-tax Act, 1961. The court examined whether the drilling rigs and compressors mounted on a lorry could be categorized as heavy machinery, which would entitle the assessee to claim a higher rate of depreciation. The court referred to previous judgments, particularly CIT v. Bhola Ram, and found that the machinery did not meet the criteria for heavy construction. The decision emphasized the legal interpretation of machinery classification and its implications for tax deductions, highlighting the importance of accurate categorization in tax assessments. This case serves as a significant reference for similar tax-related disputes, especially in the construction and drilling sectors, where the classification of equipment can affect financial outcomes substantially.... |
| 1990 SLD 1118, 1990 SCMR 1471 | Civil Petition No.706 of 1985 , decided on 23.05.1989 | This case revolves around the dismissal of a petition due to delays in the appeal process. Abdul Qayyum, an ex-telephone operator, represented himself in the Supreme Court of Pakistan, challenging the decision of the Federal Service Tribunal which had dismissed his appeal on grounds of delay. The court highlighted the significance of timely submissions in legal proceedings, reinforcing the notion that procedural rules are critical to the integrity of the judicial process. The case underscores the challenges faced by individuals representing themselves in court, particularly in navigating complex legal frameworks such as the Service Tribunals Act and the Constitution of Pakistan. By emphasizing the necessity of providing satisfactory explanations for delays, this case serves as a pivotal reference for similar legal disputes. The outcome reaffirms the court's commitment to procedural justice and the importance of adhering to deadlines in legal proceedings.... |
| 1981 SLD 1770, (1981) 130 ITR 602 | IT REFERENCE No. 355 OF 1977 , decided on 07.07.1980 | In the case of Rahmat Development & Engineering Corporation v. Commissioner of Income Tax, the Calcutta High Court addressed issues of income concealment and penalties under the Income-tax Act, 1961. The case arose from disagreements regarding the cost of construction of a building, which the Income Tax Officer (ITO) assessed as understated. The ITO's findings led to penalties being imposed for concealment of income. The Tribunal's decision to uphold the penalties, despite reducing the assessed income, was scrutinized. The court established that discrepancies between reported and assessed figures indicated potential concealment, thereby triggering penalties. The ruling emphasized the necessity for taxpayers to maintain transparent and accurate records to avoid legal repercussions. This case serves as a critical reference for understanding the application of tax laws and the judicial process in resolving disputes related to income assessment and penalties. The ruling also underscores th... |
| 2006 SLD 2381, 2006 SCMR 71 | Civil Petition No. 1414-L of 2005 , decided on 19.10.2005 | In the case of Civil Petition No. 1414-L of 2005, the Supreme Court of Pakistan addressed significant issues surrounding the application of the Civil Procedure Code (V of 1908), particularly Section 12(2) regarding setting aside judgments based on new evidence. The case involved petitioners Muhammad Hussain and respondents Mukhtar Ahmad, where the petitioners sought to challenge a pre-emption suit that had been decreed in favor of the respondents. The Supreme Court firmly established that a party's ignorance of facts cannot serve as a valid basis for overturning a final judgment. The Court emphasized the importance of the finality of decrees and the need to maintain judicial integrity against endless litigation based on claims of ignorance. This case underscores the principles of legal certainty and the necessity for litigants to present accurate information in their pleadings. The decision highlights the procedural rigor of the legal system and serves as a precedent in matters of revi... |
| 2003 SLD 413 = 2003 PTCL 692 | Sales Tax Appeal No. 08/2003 , decided on 29.05.2003 | In the Sales Tax Appeal No. 08/2003, the Appellate Tribunal Inland Revenue addressed a dispute concerning the exemptions available under the Customs Act and the Sales Tax Act for power generating equipment. The case involved M/s. Zaman Energy Company Ltd., which imported three power generating sets but installed only two at their project site. The Tribunal analyzed the legal framework surrounding the exemptions under Notification No. SRO. 279(I)/94, emphasizing that the law did not mandate the location of the installation as a condition for exemption. The decision underscored the need for clarity in the compliance of customs regulations while facilitating energy projects in Pakistan. This case is significant in understanding the interpretation of customs laws related to energy imports and the associated tax exemptions, making it a relevant reference for similar future cases.... |
| 1981 SLD 123, 1981 SCMR 613 | Criminal Petition for Special Leave to Appeal No. , decided on 08.03.1981 | In the case of Mst. Amina Bibi vs. Pehlwan Shah and others, the Supreme Court of Pakistan addressed the appeal concerning the acquittal of the respondents in a murder case. The prosecution alleged that the respondents had a motive for murder stemming from a previous acquittal of their relatives. However, the court found the evidence presented, particularly from closely related witnesses, to be unreliable. The court noted inconsistencies in witness testimonies and emphasized the necessity for corroborative evidence in criminal cases. This decision highlights the critical role of evidentiary standards in ensuring justice within the legal system, reinforcing the principle that the prosecution must meet a high burden of proof. The Supreme Court's ruling serves as a significant reference point in the interpretation of evidentiary standards and the treatment of witness credibility in murder trials under Pakistani law. Keywords: Supreme Court of Pakistan, murder case, acquittal, evidentiary s... |
| 1991 SLD 157, 1991 PTD 912, (1991) 64 TAX 123 | Income Tax Cases No.343 of 1990 , decided on 14.03.1991 | In the landmark case of Income Tax Cases No.343 of 1990, the Sindh High Court examined the nuances of tax liabilities under the Income Tax Ordinance of 1979. The case arose from a surcharge imposed on the assessee by the Commissioner of Income Tax, amounting to Rs.7,82,517, which had been contested based on the treatment of un-retained income. The court's decision emphasized the treatment of income tax liability as retained income for business operational needs, a significant aspect for businesses seeking clarity on tax obligations. This case is vital for understanding the implications of tax law on business finance, particularly in the context of retained income calculations and surcharges. The ruling aligns with previous decisions, reinforcing the need for coherence in tax legislation interpretations. Legal practitioners and businesses alike should take note of this ruling, as it sets a precedent for future tax liability cases, ensuring that businesses are not unduly penalized for ta... |
| 2018 SLD 892, 2018 YLR 876 | Criminal Bail Application No. S-124 of 2016 , decided on 06.03.2017 | The case revolves around a bail application filed by Haji Hussain, who sought post-arrest bail on medical grounds after being charged with serious offenses including murder and attempted murder. The Sindh High Court, presided over by Justice Mohammed Karim Khan Agha, analyzed the medical evidence presented by Haji Hussain, who argued that his age of 79 years and health condition (specifically Hepatitis-C) warranted his release on bail. However, the court found the medical report to be insufficient and outdated, determining that the accused could receive adequate treatment while incarcerated. The court reiterated the legal standards for granting bail on medical grounds, emphasizing that it requires clear proof that the accused's medical condition cannot be managed within the prison system. Following a thorough review, the court denied the bail application, citing the lack of compelling medical evidence and instructed that the trial should proceed without undue delay. This case underscor... |
| 2017 SLD 1273, 2017 PLJ 47 | C.A. Nos. 305, 306 of 2014 , decided on 18.04.2016 | In the case of M/S. FRIENDS TECHNICAL ENGINEERING ASSOCIATION v. Barrister Syed IFTIKHAR ALI GILLANI, the Supreme Court of Azad Jammu and Kashmir addressed the legality of a notification issued for the installation of weighing apparatus at entry points to enforce taxes on overloaded vehicles. The Court found that the notification was issued without lawful authority, rendering it void ab initio. The judgment highlights the crucial legal principles surrounding the proper issuance and publication of governmental notifications, as well as the authority of local councils in tax matters. This case serves as a significant precedent for future administrative actions and the requisite legal frameworks that must be adhered to by government entities. The ruling also points to the need for transparency and accountability in governmental processes, especially those involving public-private partnerships and financial implications for citizens.... |
| 2005 SLD 745, 2005 PLD 977 | Civil Petitions Nos. 424 and 528 of 2004 , decided on 18.05.2005 | This case revolves around the interpretation and application of the North-West Frontier Province Pre-emption Act, particularly Section 13, which outlines the procedural requirements for claiming the right of pre-emption. The Supreme Court of Pakistan addressed the necessity for petitioners to establish that they fulfilled the necessary Talbs, specifically Talb-e-Muwathibat and Talb-e-Ishhad, in a timely manner. The ruling emphasized that failure to provide specific details regarding the date, time, and place of these Talbs could result in the extinguishment of the pre-emption right. The court's decision underscores the importance of strict adherence to legal protocols in pre-emption claims, ensuring that all procedural requirements are met to validly assert such rights. This case serves as a significant reference point for future pre-emption litigations, establishing clear guidelines for the necessary evidentiary requirements and the implications of failing to meet these standards.... |
| 2016 SLD 2257 = 2016 YLR 1008 | First Civil Appeal No. 19 of 2012 , decided on 16.02.2015 | In the case of Anwar Ahmed Khan Yousufzai vs. Muhammad Ali Haleem and others, the Sindh High Court addressed significant issues surrounding the Limitation Act and the Civil Procedure Code concerning a summary suit for recovery of loans. The appellant, Anwar Ahmed Khan Yousufzai, had lent substantial sums to the respondents, which were documented through cheques and promissory notes. The trial court had dismissed the case without adequately examining the evidence, leading to an appeal. The High Court ruled that while the cheque claim was indeed time-barred, the claims grounded in promissory notes were timely and valid. The ruling stressed the importance of thorough judicial examination of all claims in cases where multiple causes of action exist, ensuring that no valid claims are dismissed merely due to the time limitation of others. The court's decision reinforces the principle that a suit cannot be rejected in part if any of the claims are maintainable, thus protecting the rights of t... |
| 2023 SLD 837, 2023 PLD 96 | Suit No. 1534 of 2012 , decided on 01.07.2022 | In the case of Ms. Gulnar versus Muhammad Yousuf Barakzai, the Sindh High Court addressed critical issues of property rights, fair trial, and the integrity of ownership claims. The plaintiff asserted her right to a 50% share in a bungalow, having contributed equally to its purchase. The court examined evidence revealing that the defendant unlawfully sold the property while a suit was pending, violating statutory protections against property transfers during litigation. The ruling reinforced constitutional guarantees of fair trial rights, emphasizing the judiciary's role in safeguarding individual liberties and ensuring justice in property disputes. This case highlights the intersection of family law and property rights, particularly in contexts of divorce and ownership disputes, and serves as a precedent for future cases involving similar legal principles. Key legal frameworks referenced include the Constitution of Pakistan, Qanun-e-Shahadat, and the Specific Relief Act, among others. ... |
| 1978 SLD 1117, 1978 PLC 422 | KAR-160 of 1977 , decided on 28.06.1977 | The case of SINGER SEWING MACHINE COMPANY vs EMPLOYEES UNION addresses the interpretation of a settlement regarding pay scales under the Industrial Relations Ordinance (XXIII of 1969). The core issue was the effective date of a salary increase agreed upon during a settlement on March 12, 1976. While the Union argued for an effective date of January 1, 1976, the Management claimed it was January 1, 1977. The Tribunal, after reviewing the terms of the settlement and the original demands, ruled in favor of the Union, establishing that the revised pay scales were effective from January 1, 1976. This case highlights the importance of clear terms in labor agreements and the enforcement of settlements in industrial relations disputes. Keywords like 'Industrial Relations', 'Labor Dispute', 'Pay Scales', and 'Settlement Interpretation' are central to this case and relevant in discussions surrounding labor law and employee rights.... |
| 1997 SLD 676, 1997 CLC 683 | Civil Revision No. 390/BWP and Civil Miscellaneous , decided on 20.08.1996 | This case revolves around the auction for the collection of export tax by the District Council, Bahawalpur. The petitioner, Muhammad Ramzan, was the highest bidder, but his bid was canceled due to non-payment of the required amount within the stipulated time. The Lahore High Court upheld the decision of the lower courts, stating that the petitioner had sufficient time to comply with payment rules but failed to do so. The court ruled that the re-auction was valid and that the petitioner did not face irreparable loss from the cancellation of his bid. The decision highlighted the importance of adhering to auction terms and reinforced the legal principle that failure to comply with contractual obligations can lead to adverse consequences. The ruling emphasizes the court's reluctance to intervene in matters of financial contracts where damages can be assessed, thus maintaining the integrity of public auction processes.... |
| 1952 SLD 287, (1952) 22 ITR 195 | D-2741 of 1942 , decided on 01.01.1952 | In the landmark case of Hari Kailash & Co. v. Commissioner of Income Tax, the Allahabad High Court examined the taxation implications of compensation received by an assessee-firm for the termination of a business agreement. The case revolved around the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, particularly focusing on whether the compensation received was a revenue receipt. The court found that the compensation, amounting to Rs. 37,248, was paid for the termination of business rights and not for profits accrued, thus ruling it as non-taxable income. This case is pivotal for understanding the nuances of income tax law, especially in relation to contractual agreements and their termination. Legal professionals and tax consultants often reference this case when assessing similar situations regarding contract termination and tax obligations. Key terms include 'income tax', 'business termination', 'revenue receipt', and 'contractual agreements', making it highly relevant in... |
| 2003 SLD 2530, 2003 CLC 627 | D-615 of 1991 and D-632 of 1993 , decided on 31.10.2001 | In the case of Sindh High Court Constitutional Petitions Nos. D-615 of 1991 and D-632 of 1993, the court addressed the legality of a residential plot's conversion into an educational institution. The petitioners argued that the conversion infringed upon their privacy and residential rights. However, the court ruled that the necessary permissions were granted, thus legitimizing the conversion. The case highlights the balance between residential rights and community needs, particularly in urban settings where educational institutions are increasingly necessary. Legal precedents and constitutional provisions were invoked as the court emphasized the importance of community welfare over individual grievances. This ruling is significant for similar future cases involving property rights and community amenities, making it a crucial reference point in real estate and educational institution disputes.... |
| 2024 SLD 4619, 2024 PLJ 1 | C.A. No. 1191 of 2016 & Const. P. No. 18 of 2000 , decided on 12.09.2023 | In the case of Ex. Col. Muhammad Azad Minhas and Inayatullah Khan, the Supreme Court of Pakistan dealt with significant legal issues surrounding military law and constitutional rights. The petitioners, both former military officers, challenged their convictions by the Field General Court Martial for conspiring to wage war against Pakistan. The Court examined the applicability of the Pakistan Army Act, 1952, and the Criminal Procedure Code, emphasizing the lawful conduct of military trials. Key legal concepts, including double jeopardy and the principle of laches, were central to the Court's ruling, which ultimately reaffirmed the authority of military courts and the importance of discipline within the armed forces. The decision highlighted the balance between individual rights and military obligations, providing a critical perspective on the enforcement of military law in Pakistan.... |
| 1998 SLD 1098 = 1998 PTD 2078 | I.T.As. Nos.1482/KB, 1483/KB, 1484/KB of 1997-98 , decided on 17.03.1998 | This case revolves around the Income Tax Ordinance, 1979, particularly focusing on the exemption provided under clause 125(B) for industrial undertakings. The Income Tax Appellate Tribunal reviewed the appeals related to the erroneous granting of exemptions to the appellant, which was found to be prejudicial to revenue. The Tribunal, led by Chairman Muhammad Mujibullah Siddiqui and Accountant Member Muhammad Mahboob Alam, emphasized the independence of each assessment year, highlighting that exemptions can be revoked if the conditions are not met in subsequent years. The decision clarifies the wide powers held by the IAC under section 66-A to modify or cancel assessments, reinforcing the principle that tax assessments must be based on the facts of each specific year. This ruling is significant for taxpayers and practitioners, as it underscores the importance of compliance with tax regulations and the procedural rigor required for maintaining exemptions. The case also references PLD 199... |
| 2001 SLD 241, 2001 PTD 1725, (2000) 241 ITR 216, (2000) 82 TAX 376 | Writ Petition No. 3198 of 1998 , decided on 11.02.1999 | In the case of Smt. Shashi Devi vs. Income Tax Officer, the Madhya Pradesh High Court addressed issues surrounding the Voluntary Disclosure of Income Scheme, 1997, and the authority of the Income Tax Department to investigate declared income. The petitioner, Smt. Shashi Devi, claimed to have invested a substantial amount in constructing a property but could not fully substantiate her claims. The court emphasized that voluntary disclosures do not negate the Department's right to verify the actual expenses incurred. This case elucidates the balance between taxpayer declarations and the government's duty to ensure compliance with tax laws. Keywords such as 'Income Tax Investigation', 'Voluntary Disclosure Scheme', and 'Property Valuation' are crucial for understanding the implications of this ruling.... |
| 1991 SLD 1009, 1991 SCMR 491 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 01.02.1990 | This case involves the dissolution of the Pakistan Industrial Development Corporation (P.I.D.C.) and the subsequent rights of its employees when their services were transferred to Bannu Sugar Mills. The Supreme Court of Pakistan is reviewing the High Court's decision that favored employees who did not opt to join the new company. Key legal principles include the validity of resignation under contractual obligations and the jurisdictional limits of constitutional petitions. The outcome will determine entitlements related to salary encashment and compensation. This case is significant in labor law and contractual disputes within corporate dissolutions, providing insights into employee rights and corporate responsibilities.... |
| 2007 SLD 342 = 2007 CLD 533 | Writ Petitions Nos. 6927 of 1997 and 8491 of 2001 , decided on 21.09.2006 | The case revolves around the significant issue of air pollution in Lahore, primarily caused by vehicular emissions. The petitioners, concerned residents, approached the Lahore High Court seeking intervention to address the growing health hazards associated with poor air quality. The court recognized that air pollution not only violates environmental laws but also infringes upon fundamental rights such as the right to life and dignity as stated in the Constitution of Pakistan. The court's decision highlighted the need for immediate action from the government, including the establishment of a commission to formulate practical solutions for controlling vehicular emissions and improving air quality. The case underscores the critical relationship between environmental health and public welfare, emphasizing the state's responsibility to protect its citizens from the adverse effects of pollution.... |
| 2005 SLD 304, 2005 PTCL 347, (2005) 91 TAX 85 | Constitution Petitions Nos. D-845, D-872 and D-873 , decided on 21.09.2004 | This case addresses critical issues in the application of the Sales Tax Act, 1990, specifically concerning section 7-A. The Sindh High Court's decision underscores the necessity for laws to adapt to economic realities, particularly regarding the undocumented sector of Pakistan's economy. The ruling emphasizes that the provisions of the Sales Tax Act are not only complementary but essential for effective governance in taxation. The court's guidance aims to rectify disparities caused by inconsistent interpretations and implementations of sales tax rules by the tax department. This case is significant for legal practitioners and businesses as it sets a precedent for fair taxation practices and the inclusion of the unregulated sector into the formal economy. Key terms include Sales Tax Act, taxation, legal precedent, economic regulation, and compliance.... |
| 2009 SLD 206, 2009 CLD 931 | EMD/233/348/2002/720-737 , decided on 12.02.2009 | In the matter of Norrie Textile Mills Ltd., the Securities and Exchange Commission of Pakistan addressed severe non-compliance with inspection orders issued under the Companies Ordinance, 1984. The case highlights the importance of corporate governance and the necessity for companies to adhere to regulatory requests for transparency. The Commission's decision emphasized protecting investors and maintaining the integrity of the securities market. The case involved multiple directors and the Chief Executive, all of whom incurred penalties for their failure to comply with lawful directives. This ruling serves as a precedent for future corporate accountability and underscores the regulatory body’s commitment to enforcing compliance to safeguard public interest.... |
| 2019 SLD 2139, 2019 PLJ 1198 | Crl. Misc.No. 2504-B of 2019 , decided on 17.06.2019 | In this significant ruling by the Lahore High Court, the case of Nauman alias Noma highlights the complexities surrounding narcotics law and bail procedures. The petitioner, arrested with a substantial amount of charas, was granted bail due to the lack of conclusive evidence regarding the weight of the contraband. The court emphasized the importance of not detaining individuals based solely on allegations without adequate proof, particularly in cases involving narcotics. The decision underscores the court's commitment to ensuring that first offenders are treated fairly, especially when the evidence is not definitive. This case serves as an important reference for future bail applications under the Control of Narcotics Substances Act, promoting a balanced approach to justice in drug-related offenses.... |
| 2018 SLD 1119, 2018 YLR 672 | Cr. Bail Application No. 330 of 2017 , decided on 04.07.2017 | In the case of Iftikhar Gadar vs. The State, the Sindh High Court addressed a bail application concerning serious allegations of financial misconduct, including fraud and forgery. The applicant, Iftikhar Gadar, a Chief Financial Officer, was accused of manipulating company accounts in connivance with others, leading to substantial financial losses for the complainant. The court examined the evidence, including an audit report that depicted fraudulent activities, and concluded that the applicant's role as a co-signatory of cheques linked him to the alleged crimes. Despite arguments for bail based on the lack of direct accusations in the FIR, the court found sufficient prima facie evidence supporting the prosecution's case, dismissing the bail application. This case highlights the complexities of financial crime allegations and the stringent requirements for obtaining pre-arrest bail in such circumstances.... |
| 2010 SLD 2731, (2010) 325 ITR 219 | D-2741 of 2010 , decided on 01.01.2010 | This case revolves around the Income-tax Act, specifically concerning the provisions of section 234B and section 154. The primary issue was whether the Assessing Officer had the authority to rectify an assessment order to impose interest under section 234B after the original assessment had been completed. The court noted that the original assessment did not include interest as the relevant case law at the time supported that decision. The subsequent retrospective amendment to section 234B was deemed insufficient grounds for rectification. The court's decision highlighted the importance of adhering to established legal precedents and the limitations imposed by retrospective amendments, which cannot retroactively affect completed assessments. The ruling underscores the need for clarity in tax law and the rights of taxpayers against arbitrary rectifications. This case serves as a significant reference for tax practitioners and advocates dealing with similar issues in income tax assessment... |
| 2024 SLD 5007 | STR No.77498/2022 , decided on 26.09.2023 | In the case STR No.77498/2022, the Lahore High Court addressed an important tax dispute involving the Commissioner Inland Revenue and M/s Rasool Nawaz Sugar Mills Ltd. The case, presided over by Judges Muhammad Sajid Mehmood Sethi and Asim Hafeez, focused on the legal obligations of the taxpayer under prevailing tax laws. Advocate Syed Zain-ul-Abidien Bokhari represented the applicant department, while the respondent taxpayer was defended by Advocates Mr. Waseem Ahmad Malik and Ms. Najia Noreen Maitla. The court meticulously analyzed the arguments related to compliance with tax regulations and the implications of the decision on future tax law applications. This ruling is significant as it reinforces the necessity for taxpayers to understand their legal duties and the enforcement actions of the revenue department. By clarifying the legal framework surrounding tax obligations, this case contributes to the ongoing discourse on taxation law compliance and sets a benchmark for handling sim... |
| 2016 SLD 3909, 2016 YLR 2132 | D-2592 of 2015 , decided on 17.11.2015 | This case revolves around the disqualification of Haji Ghulam Ali from contesting in the District Council elections due to his prior position as Chairman of the Zakat and Ushr Committee. The Sindh High Court ruled that despite his resignation, the requisite six-month period had not passed, rendering him ineligible under the Sindh Local Government Act and the Sindh Zakat and Ushr Act. The court emphasized the importance of statutory timelines in public service positions and upheld the decisions made by the Returning Officer and the Appellate Authority. The ruling referenced previous cases, clarifying that the legal framework surrounding public servants is stringent to maintain the integrity of local government elections. This case highlights the intersection of election law and public service qualifications, reinforcing the principle that public servants must adhere strictly to eligibility criteria to ensure fair electoral processes.... |
| 2024 SLD 3697 | ITA NO. 4668/LB/2022 , decided on 06.02.2022 | This case revolves around the tax obligations of M/s. Vision Builders (pvt), Ltd. Lahore as assessed by the CIR, RTO, Lahore. The Appellate Tribunal Inland Revenue, Lahore, presided over the matter on February 6, 2022. The appellant failed to appear, resulting in the respondent, represented by Ms. Saman Gulzar, presenting their case without opposition. The Tribunal's focus was on the application of the Income Tax Ordinance, 2001, and the Income Tax Rules, 2002, particularly Sections 129(1) and 44(4). The outcome of this case is significant as it not only addresses the specific tax liabilities of the appellant but also establishes guidelines for future cases involving tax compliance in the construction industry. The decision is expected to clarify the legal expectations placed on construction firms regarding their tax filings and the consequences of non-compliance. Legal practitioners and tax professionals will closely monitor this case for its implications on tax law interpretations an... |
| 1989 SLD 2426, 1989 PLC 793 | Appeal No. 95(R) of 1987 , decided on 20.11.1988 | This case revolves around the dispute of seniority between two officers in the Pakistan Railways Police, Mr. Muhammad Akhtar Bajwa and Mr. Aurangzeb Khan. The crux of the matter is whether the appellant, Mr. Bajwa, could challenge the seniority list circulated in 1982 that placed him above Mr. Khan. The Tribunal found that Mr. Bajwa was still an employee of the Provincial Government and, based on the Pakistan Railways Police Act, he had not been confirmed as a federal employee. The decision emphasized the necessity of official confirmation for jurisdictional claims in federal tribunals. The ruling cited previous Supreme Court decisions to reinforce the conclusion that without termination of his lien with the provincial police, Mr. Bajwa could not invoke the Tribunal's jurisdiction. This case highlights important aspects of employment law, particularly regarding the transfer and seniority of public servants across different governmental jurisdictions.... |
| 1989 SLD 2061, 1989 SCMR 2067 | Civil Petition No.824 of 1981 , decided on 30.07.1988 | This case revolves around the entitlement of Mian MUHAMMAD ABDULLAH to a pension from the Punjab Road Transport Board after his retirement. The Supreme Court of Pakistan analyzed the provisions of the Contributory Provident Fund as outlined in the Constitution of Pakistan (1973), specifically Article 212(3). The court confirmed that the Contributory Provident Fund is designed for individuals not eligible for pensions. The petitioner had previously received a gratuity and contributions from the fund, but upon being deemed eligible for a pension, he was required to refund the amounts received from the Contributory Provident Fund. The ruling emphasizes the legal principle that entitlement to pension supersedes claims to the fund. This case highlights the importance of understanding employee rights regarding pensions and provident funds within public service.... |
| 2011 SLD 223, 2011 PTD 1416 | Complaint No. 14/KHI/ST(03)/91/2010 , decided on 11.05.2010 | In a significant ruling, the Federal Tax Ombudsman addressed the complaint from Messrs Saleem Textile regarding the non-settlement of deferred Sales Tax claims that arose due to zero-rated exports. The Ombudsman found that the Sales Tax Department had failed to act in accordance with legal requirements, resulting in financial hardship for the complainant. The Ombudsman emphasized the importance of timely resolution of claims and issued recommendations aimed at improving the efficiency of the Department. The case highlights the need for accountability and adherence to statutory timelines in tax administration, ensuring that taxpayers receive due refunds without undue delays. This ruling serves as a critical reminder of the Ombudsman's role in safeguarding taxpayer rights and promoting fair administrative practices. Keywords: Federal Tax Ombudsman, Sales Tax claims, zero-rated exports, maladministration, taxpayer rights, administrative efficiency.... |
| 2004 SLD 2853, 2004 PCRLJ 99 | Criminal Bail Application No. 66 of 2003 , decided on 31.03.2003 | In the Sindh High Court case of Criminal Bail Application No. 66 of 2003, the court deliberated on the bail plea of applicant Katpar, who was accused in a murder case. The incident involved multiple assailants, with conflicting evidence presented by the prosecution. The court noted that while the complainant's testimony implicated Katpar, the medical evidence did not corroborate the claim of gunfire injuries on the deceased. With five co-accused already released on bail and the applicant having spent over two years in jail without significant trial progress, the court found sufficient grounds to grant bail. This case highlights the importance of ensuring a fair trial and the necessity for compelling evidence in serious criminal charges.... |
| 2024 SLD 4462, 2024 PLJ 203 | Crl. Misc. No. 28421-B of 2024 , decided on 24.06.2024 | In the case of Ali Nawaz versus State, the Lahore High Court addressed the issue of post-arrest bail under the Control of Narcotic Substances Act, 1997. The petitioner, Ali Nawaz, was charged with possession of 1220 grams of charas. The court examined the implications of recent amendments to the law, which increased the minimum sentence for such offenses, making the accused more vulnerable. The court observed that the petitioner had been falsely implicated and that the police had not followed modern procedures to ensure credible evidence was collected. The decision underscored the importance of fair trials and the necessity for the police to utilize modern techniques in gathering evidence to avoid wrongful detention. Ultimately, the court allowed the bail petition, emphasizing the importance of justice and the rights of the accused. The ruling is significant in the context of narcotics law in Pakistan, reflecting growing concerns over procedural fairness and the treatment of individual... |