Latest Case Law Updates

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Citation(s) Details Summary
2003 SLD 3485, 2003 PLD 625 Civil Petition No. 565 of 2003 , decided on 21.04.2003 In the case of Muhammad Hussain Afzal vs Ziaullah, the Supreme Court of Pakistan addressed the validity of ex parte eviction orders under the West Pakistan Urban Rent Restriction Ordinance, 1959. The Court found that the High Court had acted correctly in setting aside an eviction order made without proper notice to a tenant who had not been included in the proceedings. The decision underscored the legal principle that courts should favor adjudication on merits over strict procedural adherence, particularly in matters involving tenancy rights. This case serves as a critical reference for landlords and tenants regarding the proper legal procedures in eviction cases and highlights the need for fair representation in judicial proceedings. The case also cited earlier judgments to reinforce its findings, making it a significant ruling in the context of landlord-tenant disputes in Pakistan. Keywords such as 'eviction order', 'landlord-tenant', and 'rent restriction' are essential for understa...
2016 SLD 3641 = 2016 MLD 1630 This case revolves around the eviction of Pakistan State Oil Company Ltd. from a rented property due to a willful default in the payment of rent under the Sindh Rented Premises Ordinance, 1979. The court upheld the findings of the Rent Controller, which had previously ordered the Petitioners to vacate the premises based on substantial evidence of rent default. This case highlights critical issues related to tenant rights, landlord-tenant disputes, and the enforcement of rental agreements in Pakistan. The court emphasized that concurrent findings of facts based on undisputed evidence cannot be overturned in constitutional jurisdiction. The legal proceedings reflect the significance of adhering to rental agreements and the consequences of defaulting on rent payments....
1984 SLD 1427, 1984 PLC 795 GA-113 of 1982 , decided on 07.06.1983 In the case of GA-113 of 1982, the Labour Appellate Tribunal of Punjab dealt with an appeal regarding an alleged wrongful termination of service under the Industrial Relations Ordinance (XXIII of 1969). The appellant, Kashmir Enterprises Silk Factory, contended that the respondent, Muhammad Younis, had voluntarily resigned. However, the Tribunal found that the evidence supporting the resignation was not credible, particularly in light of signature comparisons and the lack of corroborating witnesses. The decision emphasized the importance of proper procedures and documentation in employment termination cases, reiterating the rights of workers under the law. This case highlights the critical nature of presenting substantiated evidence in legal disputes, especially concerning employment rights, and serves as a significant reference for similar future cases....
2007 SLD 1845, 2007 PLC 243 Civil Petition No.207-L of 2001 , decided on 30.08.2004 In the case of Allah Bakhsh Foodgrain Supervisor (Retd.) vs. Director Food, Punjab, Lahore, the Supreme Court examined the validity of penalties imposed under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The petitioner, a retired food grain supervisor, was accused of causing a loss of wheat stock amounting to 242.785 tons. However, the Inquiry Officer found no substantial evidence to support the charges, which led to a recommendation against recovery. Despite this, the higher authorities ordered a recovery of Rs. 255,601.04 from the petitioner's pension, citing procedural remand errors and a lack of opportunity for the petitioner to defend himself. The court reinforced the importance of fair hearings and the principle of 'audi alteram partem', ultimately ruling in favor of the petitioner and ordering the refund of the deducted amount. This case highlights critical aspects of administrative justice and the enforcement of civil service regulations....
1999 SLD 102, 1999 PTD 691, (1997) 225 ITR 247 Tax Case No.902 (Reference No.467 of 1983) , decided on 12.03.1996 In this landmark decision from the Madras High Court, the case revolves around the assessment year 1976-77 where the assessee claimed a royalty deduction of Rs.24,239 while computing chargeable profits. The Income-tax Officer initially did not acknowledge this claim, leading the assessee to seek rectification under section 13 of the Companies (Profits) Surtax Act. The crux of the case hinged upon whether prior approval from the Central Board of Direct Taxes was mandatory for such a deduction. The Tribunal ruled that the absence of such approval did not invalidate the claim under the specific provisions of the Surtax Act. This ruling is significant for tax practitioners and corporate entities, highlighting procedural nuances in tax law and the interpretative latitude available to appellate bodies. The case underscores the evolving landscape of tax jurisprudence and the criticality of understanding statutory requirements when claiming deductions. The decision reaffirms taxpayer rights an...
1995 SLD 1502, 1995 PLC 871 Civil Petition No. 676-L of 1993 , decided on 28.05.1994 This case revolves around the legal proceedings concerning the dismissal of Ch. Aftab Ahmed, a civil servant in WAPDA, for alleged misconduct. Initially, he faced a major penalty of reduction in his pay scale for two years. However, during the appeal process, the authorities proposed to reconsider the punishment, ultimately leading to his dismissal. The Supreme Court's involvement was crucial in determining whether the dismissal was justified and if proper procedures were followed. This case highlights the critical nature of employee rights, the significance of adhering to disciplinary rules, and the judicial checks on administrative actions. Keywords like 'WAPDA', 'disciplinary actions', and 'Supreme Court rulings' are essential for understanding the implications of this case in the context of Pakistani civil service law....
1989 SLD 2213, (1989) 176 ITR 505 In this case, the Allahabad High Court addressed a significant question regarding the application of the Income-tax Act, 1961, particularly focusing on Section 32A related to investment allowances. The court analyzed whether the Income-tax Appellate Tribunal correctly considered the written down value of plant and machinery in determining the aggregate value for investment allowance eligibility. The ruling underscores the necessity for precise legal interpretation and adherence to statutory requirements, ensuring that the Tribunal's decisions align with legal standards. This case highlights the complexities involved in tax law and the judicial scrutiny applied to administrative decisions, reinforcing the judicial system's role in maintaining legal integrity and taxpayer rights....
2013 SLD 930, 2013 PLJ 29 Civil Appeal No. 72 of 2012 , decided on 03.07.2012 This case revolves around the procedural aspects of witness expenses in Family Court proceedings in AJ&K. The Supreme Court examined the inherent powers of Family Courts under the AJ&K Family Courts Act, 1993, and the applicability of the Civil Procedure Code and Qanun-e-Shahadat Order. It emphasized that while specific provisions may not be applicable, courts have the authority to make orders that ensure justice and uphold natural justice principles. The ruling reinforces the importance of timely legal representation and the court's role in facilitating fair proceedings. The decision highlights the delicate balance between statutory provisions and judicial discretion in family law cases, ensuring that the rights of parties are protected even in the absence of explicit statutory guidance. This case serves as a precedent for similar future cases, emphasizing the need for legal counsel to be present and prepared to avoid unnecessary delays and complications. The implications of this ruli...
2011 SLD 1956, 2011 SCMR 1742 Civil Petition No. 851-L of 2010 , decided on 16.06.2011 The case revolves around the restoration of an appeal before the Service Tribunal. The Supreme Court of Pakistan intervened after the Deputy Attorney-General conceded that the Tribunal had made a decision contrary to the established record and without due consideration of the petitioner's arguments. The Court's ruling emphasized the significance of procedural fairness, allowing for the original appeal to be reinstated, thus ensuring that the petitioner receives a fair hearing. This decision underlines the role of the Supreme Court in safeguarding the rights of individuals against administrative injustices. Keywords: Supreme Court, Service Tribunal, procedural justice, legal rights, appeal restoration....
1989 SLD 522, 1989 SCMR 361, 1989 SLD 1078 Civil Appeal. 84-K of 1986 , decided on 22.09.1988 This case revolves around a trademark dispute between Formica Corporation, an American company known for its laminated plastic products, and Pakistan Formica Ltd., which adopted a similar name in 1981. The Supreme Court of Pakistan ruled on the appeal regarding the High Court's decision to deny a temporary injunction against the latter for alleged trademark infringement. The Court examined whether the use of 'Formica' by the respondent could confuse consumers and infringe on the appellant's trademark rights. Despite the appellant's significant reputation and sales abroad, the Court found insufficient evidence of confusion in the local market. The Court emphasized that a strong prima facie case and balance of convenience were essential for granting injunctions in trademark cases, leading to the dismissal of the appeal. This decision highlights the importance of establishing local recognition of trademarks and the necessity of demonstrating actual confusion in trademark infringement clai...
1988 SLD 2137, 1988 SCMR 388 Criminal Petition for Leave to Appeal No. 125 of 1 , decided on 19.12.1987 In the case of Criminal Petition for Leave to Appeal No. 125 of 1983, the Supreme Court of Pakistan dealt with the complexities surrounding the right of self-defense in a murder case. The case emerged from the Lahore High Court's decision to acquit Dost Muhammad, who had been accused of murder. The Supreme Court highlighted the significance of the self-defense argument, noting that it could be derived from the circumstances despite not being explicitly stated in the accused's testimony. The ruling emphasized the importance of contextual evidence and the necessity for the prosecution to provide a credible account of the events leading to the altercation. The Court's decision reinforces the legal principle that self-defense rights are fundamental and can be invoked even if not formally presented during initial statements. This case underscores the judicial commitment to ensuring justice while addressing the nuances of criminal law. Keywords: self-defense, murder case, Supreme Court of Pa...
1985 SLD 874, 1985 SCMR 1585 Civil Petition for Special Leave to Appeal No. Q-4 , decided on 15.04.1985 In the case of the Province of Baluchistan vs. Messrs Saleem Brothers, the Supreme Court of Pakistan addressed the petition for leave to appeal regarding an arbitration award related to a construction contract for the Nehar Bridge. The case revolved around the jurisdiction of the former High Court of Sind and Baluchistan and the validity of the Sole Arbitrator's award. The petitioner argued that the High Court lacked jurisdiction since the cause of action arose in Baluchistan, but the Court emphasized that the contract was executed in Karachi, thus supporting the High Court's jurisdiction. The Court found that the petitioner failed to raise crucial points during the arbitration and upheld the award, dismissing the petition due to lack of merit. This case highlights the importance of jurisdiction in arbitration matters and the need for parties to properly present claims during proceedings....
2001 SLD 169, 2001 PTD 1127, (2000) 243 ITR 808 Civil Appeal No. 9104 of 1995 , decided on 11.05.2000 In the case of Hindustan Aeronautics Ltd. vs. Commissioner of Income Tax, the Supreme Court of India addressed the limitations of the powers of the Commissioner under the Indian Income Tax Act, 1961, specifically regarding the revision of orders that are under appeal. The court established that the Commissioner cannot revise orders that have already been appealed to the Appellate Tribunal, regardless of the nature of the relief sought. This case underscores the importance of understanding the procedural framework within which tax appeals operate and the finality of orders issued by higher appellate authorities. The ruling clarifies that once an appeal is filed, the matters addressed in that appeal cannot be revisited through revision petitions under section 264 of the Act. This decision is significant for tax practitioners and individuals dealing with income tax assessments, as it delineates the boundaries of administrative powers and reinforces the supremacy of judicial decisions over...
2017 SLD 964, 2017 PLJ 288 W.P. No. 14531 of 2015 , decided on 26.10.2015 The case revolves around a constitutional petition filed by Shafique Ahmad under Article 199 of the Constitution of the Islamic Republic of Pakistan, challenging the legality of an order issued by the learned Magistrate on 15.9.2015. The order directed the Station House Officer (SHO) to act in accordance with Sections 174 and 170 of the Criminal Procedure Code. However, the petitioner argued that the Magistrate failed to comply with the procedural requirements set forth in Section 176, leading to an improper order. Upon review, the court acknowledged that the procedure was indeed neglected, which warranted the remand of the case for a fresh inquiry. The decision emphasizes procedural integrity in legal proceedings and reaffirms the necessity for judicial officers to adhere to established legal protocols to ensure fair justice delivery. The case serves as a critical reminder of the role of law in safeguarding rights and ensuring that justice is not only done but is seen to be done, high...
1970 SLD 6, 1970 PLD 29 Civil Appeal No. 44 of 1968 , decided on 25.11.1969 This case revolves around the interpretation of the Displaced Persons (Compensation and Rehabilitation) Act, 1958, particularly regarding the transfer of property allotted to displaced persons. The Supreme Court addressed the issue of whether the High Court had the authority to determine the merits of the case after quashing the order of the Settlement Authorities. The Court concluded that the High Court should have remanded the case for a fresh decision rather than making a determination on the merits. The case highlighted the significance of physical possession in relation to legal notifications issued under the Act, clarifying that Mst. Afzal Jahan Begum was not entitled to the transfer of property as she had never been in physical possession. This judgment reinforced the procedural integrity of the Settlement Authorities and clarified the application of statutory provisions concerning property rights of displaced persons....
2023 SLD 6561 ITR No.02 of 2022 , decided on 23.11.2022 In the case ITR No.02 of 2022, heard at the Lahore High Court, Multan Bench, key issues regarding the Income Tax Ordinance, 2001 were addressed. The dispute involved the Commissioner Inland Revenue and M/s Hafeez Ghee & General Mills (Pvt.) Limited, focusing on Section 133 of the Ordinance. The court's ruling underscored the necessity of compliance with tax obligations and provided clarity on the interpretation of relevant sections, contributing to the body of case law regarding income tax in Pakistan. This decision is essential for legal practitioners and tax advisors, as it outlines critical considerations in tax assessment cases. The judgment highlights the role of legal advocates in navigating complex tax regulations and reinforces the accountability of businesses in their fiscal responsibilities. As tax law evolves, cases like this will continue to shape the legal landscape, providing guidance for future disputes and reinforcing the principles of tax compliance....
2014 SLD 1300, 2014 PLD 167 OGRA Petition No.660 of 2011 , decided on 04.06.2013 In the case of OGRA Petition No.660 of 2011, the Lahore High Court addressed a dispute involving the Oil and Gas Regulatory Authority (OGRA) and SNGPL. The core issue revolved around the legality of an order passed by OGRA regarding gas theft charges against N.T Industries. The court found that the decision-making process was flawed as it did not conform to the quorum requirements set forth in the Oil and Gas Regulatory Authority Ordinance, 2002. The ruling underscored the principles of natural justice, stating that any order affecting a party must afford them the opportunity to be heard. Consequently, the court set aside the impugned order, emphasizing that actions taken by an incompetent authority are deemed invalid. This case highlights the importance of following procedural requirements within regulatory frameworks to ensure fair outcomes in administrative justice....
2010 SLD 1145, 2010 PLJ 465 W.P. No. 5745 of 2010 , decided on 09.06.2010 In the case of W.P. No. 5745 of 2010, the Lahore High Court addressed the jurisdictional limits of the Ex-Officio Justice of Peace in relation to the Criminal Procedure Code and Police Order. The case arose from an abduction incident involving the petitioner, Amjad Riaz, whose son was allegedly abducted by Mehmood Ahmad and others. The petitioner sought redress for a perceived failure in the investigation process. The court ruled that the Ex-Officio Justice of Peace acted beyond his authority by conducting parallel inquiries and suggesting investigative procedures. The decision reinforced the principle that the investigation officer must operate independently without judicial interference, ensuring that legal protocols are adhered to during criminal investigations. This case highlights the critical balance between judicial oversight and the autonomy of law enforcement in Pakistan, making it a pivotal reference for future cases involving similar jurisdictional issues....
2002 SLD 1715, 2002 PLC 163 Civil Appeal No. 204 of 2000 , decided on 16.07.2001 This case revolves around the dismissal of Abdul Hameed Siddiqui from his position at the Azad Jammu and Kashmir Logging and Saw Mills Corporation. The dismissal was predicated on allegations of misappropriation of funds amounting to Rs. 10,74,295. Siddiqui contested the dismissal via a writ petition, asserting that the process was flawed and biased. The Supreme Court ruled in favor of Siddiqui, finding that the inquiry into his conduct was improperly conducted and did not follow the established legal protocols. The decision underscored the importance of due process in disciplinary actions within public service, especially regarding the impartiality of inquiry committees. This case is significant in the context of labor law, administrative justice, and the rights of public employees, providing a precedent for future cases involving similar allegations and procedural irregularities....
2014 SLD 2509 = 2014 YLR 964 Criminal Appeal No. 275-P of 2012 , decided on 03.05.2013 In the case of Muhammadullah vs. The State, the Peshawar High Court reviewed a conviction under section 193 of the Penal Code for giving false evidence. The appellant, Muhammadullah, had originally lodged an FIR against his son for murder but later provided contradictory statements during the trial. The court found that the Trial Court had failed to file the necessary complaint under section 195(b) of the Criminal Procedure Code before taking cognizance of the offence. This procedural error invalidated the conviction. The decision highlights the importance of adhering to legal procedures in criminal justice, ensuring that all necessary complaints are filed to uphold the integrity of the court process. The case underscores the critical nature of lawful procedures in maintaining justice, particularly in serious allegations involving family members. Keywords such as 'false evidence', 'criminal appeal', 'Peshawar High Court', and 'legal procedures' are essential for understanding the impli...
2003 SLD 2472, 2003 CLC 254 Intra-Court Appeal No.739 of 2002 in Writ Petition , decided on 26.09.2002 This case revolves around the jurisdiction of the Election Tribunal in Pakistan regarding the recounting of votes in local government elections. The Lahore High Court addressed an Intra-Court Appeal concerning the Election Tribunal's order to examine records and recount votes, which was contested by the appellants. The court upheld the Election Tribunal's authority, asserting that the tribunal has the power to ensure fair electoral processes, which includes ordering recounts when justified. The ruling emphasized the importance of electoral integrity and the legal framework supporting such actions, particularly under the Punjab Local Government Elections Rules, 2000. This case highlights crucial aspects of electoral law and the balance of powers between different election officials. Keywords such as 'Election Tribunal', 'recount of votes', 'Punjab Local Government Elections Rules', and 'jurisdiction' are pivotal in understanding the legal implications of this ruling....
2003 SLD 868 = 2003 PTD 2140 Constitutional Petition No.471 of 2000 , decided on 07.04.2003 In the case of Murree Brewery Company Ltd vs. Province of Balochistan, the Quetta High Court addressed the validity of a tax imposed on the import of Pakistan Made Foreign Liquor under the Balochistan Excise Regulations. The petitioner challenged the legality of the Notification dated 20-8-1999 and the Memorandum dated 23-8-1999, arguing that they contravened Article 151 of the Constitution, which ensures free trade and commerce across provinces. The court ruled in favor of the petitioner, declaring the tax invalid and emphasizing the constitutional protection against discriminatory taxation that hampers inter-provincial trade. This case highlights the importance of constitutional provisions in safeguarding economic activities and the free movement of goods within Pakistan....
1960 SLD 112, 1960 PTD 1079 Reference Case No. 2 of 1949 , decided on 16.03.1950 This case revolves around the legal interpretation of the Income Tax Act, 1922, specifically focusing on the obligations of the assessee in filing tax returns and the powers of the Income-tax Officer in assessing those returns. The core issue was whether the absence of profit and loss accounts with the filed return constituted a valid ground for the Income-tax Officer to declare the return as invalid. The court concluded that while compliance with the law is critical, the Income-tax Officer must provide the assessee with an opportunity to rectify any deficiencies before proceeding with an assessment based on non-compliance. The decision highlights the importance of procedural fairness in tax assessments and the advisory role of the judiciary in interpreting tax laws, ensuring that taxpayers' rights are protected while also emphasizing the necessity of compliance with statutory requirements....
1992 SLD 1985, 1992 PLJ 75 Criminal Misc. No. 2554/B of 1991 , decided on 19.11.1991 In the case of Riaz Mahmood Butt alias Towna vs. The State, the Lahore High Court addressed a bail application concerning serious charges under the Pakistan Penal Code, specifically sections 302, 324, and 34. The petitioner sought bail on the basis of an opinion from the Superintendent of Police, who suggested that the petitioner was innocent based on the investigation. However, the court found that the opinion was not supported by credible witness testimony and that the allegations were substantiated by eye-witness accounts. The court reiterated that while police opinions are valuable, they must be grounded in concrete evidence, and in this instance, the evidence presented by the prosecution was compelling. The court ultimately dismissed the bail application, underscoring the significance of direct evidence in criminal proceedings. This case highlights the legal principles governing bail in serious offenses and the critical role of eyewitness testimony, establishing a precedent for fu...
2015 SLD 328, 2015 PLC 415 Service Appeal No. 13 of 2013 , decided on 17.10.2014 This case revolves around the appeal of ASMATULLAH KHAN NIAZI concerning his pro forma promotion as Additional District and Sessions Judge, which was denied based on adverse remarks in his Annual Confidential Reports (ACRs). The Punjab Subordinate Judiciary Service Tribunal evaluated the validity of the Authority's decision, emphasizing that the appellant's adverse remarks were treated as advisory. The Tribunal concluded that the delay in considering the appellant's representation was unwarranted and ruled in favor of granting the promotion retroactively. This case highlights the procedural rights of civil servants under the Punjab Subordinate Judiciary Service Tribunal Act, 1991, particularly regarding promotions and the significance of timely decisions in administrative matters. It serves as a precedent for similar cases involving promotion disputes and emphasizes the importance of fair administrative practices within judicial appointments....
2000 SLD 230, 2000 PTD 618, (1998) 232 ITR 945 Income-tax Reference No. 136 of 1992 , decided on 11.03.1998 In the landmark case of Commissioner of Income Tax vs. Macneill Magore Ltd., the Calcutta High Court addressed critical issues surrounding income tax deductions related to foreign commission payments and gratuity payments. The Court clarified that under section 35B of the Indian Income Tax Act, 1961, weighted deductions are permissible for payments made to agents selling goods outside India. The case emphasized the importance of understanding the legislative intent behind tax deductions, specifically regarding export market development. Furthermore, the Court ruled that one-time gratuity payments upon employee retirement do not constitute periodic payments and should not be disallowed under section 40A(5). This case highlights the complexities of income tax law and the necessity for precise application of tax regulations to safeguard the interests of both the Revenue and taxpayers. The ruling reinforces the notion that legitimate business expenditures, particularly in the context of in...
1997 SLD 675, 1997 SCMR 915 Criminal Petition for Leave to Appeal No. 125 of 1 , decided on 14.11.1995 In the case concerning the cancellation of bail granted to Basit, the Supreme Court of Pakistan addressed critical legal principles surrounding bail procedures. The Court reiterated the high threshold for canceling bail, requiring strong and exceptional grounds. The case involved allegations against Mazhar Mahmood and associates for the murder of Muhammad Waheed, with the police's findings of innocence playing a crucial role in the High Court's decision to grant bail. This case underscores the importance of judicial discretion in bail matters and the reliance on thorough investigations. Keywords: bail cancellation, Supreme Court of Pakistan, legal principles, criminal procedure, judicial discretion....
1997 SLD 601 = 1997 CLC 1628 Election Appeal No. 146 of 1996 , decided on 06.01.1997 This case revolves around the disqualification of a candidate, Ch. Tajammal Hussain, from the National Assembly elections due to his role as President of a finance corporation that failed to return public deposits. The Election Tribunal evaluated his qualifications under Article 62 of the Constitution of Pakistan, which mandates that candidates must be Ameen—trustworthy and responsible. The ruling emphasized the legal responsibilities of directors in cooperative societies and referenced previous case law to support the decision. The case highlights the importance of financial accountability and integrity in electoral processes, resonating with ongoing discussions about transparency and governance in Pakistan's political landscape....
2008 SLD 698, 2008 CLC 405 Civil Revision No.566 of 2004/BWP , decided on 23.11.2006 This case revolves around the civil revision filed against a decree that was challenged on the grounds of fraud and misrepresentation. The Lahore High Court addressed the issues related to property transactions, specifically focusing on the validity of registered deeds compared to entries in revenue records. The court highlighted the importance of due diligence for property purchasers and clarified the legal implications of registered assignments. The ruling underscores the necessity for buyers to verify property records thoroughly to avoid legal complications. This case is significant in understanding property law, the implications of mortgage agreements, and the necessity for proper legal counsel during property transactions. Keywords such as 'property law', 'mortgage fraud', 'civil procedure', 'due diligence in real estate', and 'Lahore High Court rulings' are essential for SEO optimization....
1977 SLD 1749, 1977 PLC 696 KAR-261 of 1976 , decided on 16.12.1976 The case revolves around an industrial dispute regarding the termination of Muhammad Akram, a permanent employee at S. R. T. C. The Labour Court ruled in favor of Akram, ordering his reinstatement due to the improper termination process. The case highlights the importance of adhering to legal protocols in employment matters, specifically the necessity for a charge-sheet and inquiry before dismissal. This ruling reinforces the protections afforded to permanent employees under the Industrial Relations Ordinance, 1969. Key terms include 'industrial dispute', 'termination of service', and 'reinstatement', which are crucial for understanding employee rights in labor law contexts. This case serves as a precedent for similar disputes and emphasizes the legal obligations of employers in disciplinary actions....
1986 SLD 604, 1986 SCMR 758 Civil Petition No.736 of 1977 , decided on 19.11.1985 This case revolves around the legal complexities of property rights concerning evacuee property in Pakistan. The petitioner, a Sikh who remained in Pakistan after the Partition and converted to Islam, claimed ownership of his ancestral land, which was classified as evacuee property. The crux of the case lies in the interpretation of adverse possession laws and the rights of individuals who did not migrate during the Partition. The Supreme Court's decision emphasized the importance of legal proof in claims of ownership and the procedural aspects of retaining ancestral property. This case serves as a significant reference in discussions about property rights, heritage, and the legal ramifications of religious conversion and migration during historical upheavals in Pakistan. Keywords: property rights, evacuee property, adverse possession, Supreme Court of Pakistan, legal claims....
1994 SLD 904 = 1994 PLC 1105 Civil Appeals Nos.31, 32 of 1991 and 57 of 1992 , decided on 13.10.1993 This case revolves around the eligibility of Diploma Engineers for promotion to Grade-18 within Pakistan Railways, despite not being registered as professional engineers with the Pakistan Engineering Council. The Supreme Court of Pakistan heard three civil appeals together, focusing on whether the provisions of the Pakistan Engineering Council Act, 1976, which regulates the practice of engineering in Pakistan, apply to diploma holders. The court's decision underscored the importance of recognizing the qualifications and seniority of diploma engineers while clarifying the legal boundaries set by the Act. The ruling is significant for professionals in the field of engineering and has implications for employment practices within government and private organizations. The case reflects ongoing debates about qualifications, professional standards, and regulatory compliance in the engineering sector, making it essential for stakeholders to understand the legal framework governing engineering ...
1984 SLD 1552, 1984 PLC 946 MN-594 of 1982 , decided on 13.08.1983 This case revolves around the dismissal of a railway employee who was convicted of a criminal offence. The Labour Court had directed reinstatement, but the Labour Appellate Tribunal overturned this decision, asserting that the Tribunal does not have the jurisdiction to alter the employer's order. The Tribunal noted that while the employee was dismissed without a proper charge-sheet or enquiry, the authority had the discretion to impose penalties without such formalities. The Tribunal remanded the case for reconsideration, urging the competent authority to evaluate if a lesser penalty could be applied, recognizing the implications of dismissal on the employee's livelihood. This case emphasizes the balance between employer authority and employee rights in the context of disciplinary actions within the framework of the Industrial Relations Ordinance....
1996 SLD 485, 1996 PLC 382 Writ Petition No. 10699 of 1994 , decided on 19.03.1994 This case concerns the constitution of the governing body of the Punjab Employees' Social Security Institution and the appointment of its non-official members. The Lahore High Court addressed the issue of whether the nominations made were valid and in accordance with the West Pakistan Employees' Social Security Ordinance, 1965. The court highlighted that the term of office for the non-official members had expired, leading to the dismissal of the constitutional petition as infructuous. The ruling emphasized the need for the Provincial Government to follow legal protocols for future appointments to ensure the institution operates effectively in providing social security benefits to employees and their families. Keywords: Punjab Employees' Social Security, governing body, appointments, legal compliance, social security benefits....
1975 SLD 638, (1975) 99 ITR 97 TAX CASE No. 96 OF 1969 (REFERENCE No. 17 OF 1969) , decided on 18.11.1974 In the case of National Roadways vs. Commissioner of Income Tax, the Madras High Court addressed critical issues regarding the registration of a partnership firm under the Income-tax Act, 1961. The case revolved around a bus transport business operated by an individual named 'M' who had borrowed substantial amounts from 14 creditors. When 'M' defaulted on repayment, the creditors formed a partnership to manage the bus transport business. The Income-tax Officer denied registration to the partnership, citing illegal exploitation of route permits. The Appellate Tribunal upheld this decision, declaring the partnership illegal. However, the High Court overturned this ruling, stating that the partnership was genuine and entitled to registration. The court clarified that the lack of a formal transfer of route permits did not invalidate the partnership's registration rights. This case underscores the legal complexities surrounding partnership registrations and the interpretation of transfer la...
2020 SLD 2617, 2020 CLC 1384 Appeal No. 59 of 2019 , decided on 03.02.2020 In the case of Din Capital Limited, the Securities and Exchange Commission of Pakistan imposed a penalty for multiple regulatory breaches under the Securities Act, 2015. The commission's investigation revealed significant non-compliance, including unauthorized deposit taking and unlawful financing to clients. The appellant's argument centered around a previous High Court ruling that limited punitive measures, claiming double jeopardy. However, the commission maintained that their findings justified the penalty imposed. Key issues included failure to credit client funds received from NCCPL to the appropriate accounts and lack of evidence for compliance with KYC and CDD policies. The ruling reinforced the importance of strict adherence to regulatory frameworks within the financial sector, particularly concerning client fund management and ethical conduct in trading practices. This case highlights the ongoing challenges faced by financial institutions in maintaining compliance with evolvi...
1971 SLD 1, 1971 SCMR 68 Civil Appeal No. 68-D of 1966 , decided on 04.06.1970 In this landmark case, the Supreme Court of Pakistan addressed crucial issues surrounding the Sales Tax Act and its application to exports. The appellant, engaged in exporting fresh fish, sought a refund of sales tax, arguing that a government circular allowed for such a refund. However, the Court ruled that the circular's cancellation before the refund application was filed negated any claim to a vested right. The decision underscored that sales tax assessments must adhere to the laws in force at the time of export, and any directive from the Central Board of Revenue could not alter statutory definitions retroactively. This ruling reinforces the importance of adhering to legal protocols in tax matters and clarifies the interpretation of 'duty paid value', establishing a precedent for future cases involving tax refunds and administrative directives. Keywords: Sales Tax Act, refund, duty paid value, Supreme Court of Pakistan, legal precedent, tax law....
2024 SLD 2558, 2024 YLR 427 Criminal Appeal No. 206-B of 2021 , decided on 23.06.2022 In the case of Humayun vs. Habib-ur-Rehman, the Peshawar High Court addressed a serious matter involving multiple fatalities and injuries resulting from alleged indiscriminate firing. Analyzing the evidence presented, the court highlighted significant discrepancies in witness accounts and physical evidence. The timeline of events raised questions about the credibility of the complainants and the identification of the accused. The legal principles surrounding the benefit of doubt were emphasized, ultimately leading to the conclusion that the prosecution failed to meet the burden of proof required for conviction. This case underscores the importance of thorough investigations and the reliability of witness testimonies in criminal proceedings. The ruling serves as a critical reminder of the judicial system's commitment to ensuring that justice is served while protecting the rights of the accused, particularly in cases involving serious charges such as qatl-i-amd. Legal professionals and s...
1997 SLD 878 = 1997 CLC 1925 Shariat Appeal No.6 of 1996 , decided on 05.04.1997 The case revolves around the dissolution of a marriage under the Dissolution of Muslim Marriages Act, 1939. The appellant, Mst. Sadha Begum, challenged the Family Court's ruling that dismissed her suit for dissolution of marriage based on her right to exercise Khiar-ul-Balugh after discovering her marriage at a young age. The court emphasized that a minor girl has the right to repudiate a marriage arranged by her guardian before reaching the age of eighteen, particularly when the marriage has not been consummated. The case highlights the rights of women under Muslim law regarding marriage and the importance of consent, especially in cases involving minors. The ruling reinforces the legal framework that protects women from coerced marriages, which is a trending concern in contemporary legal discussions regarding family law and women's rights. The decision aligns with previous case law that supports a woman's right to repudiate a marriage based on her established conduct and lack of cons...
2005 SLD 1362, 2005 CLC 1441 Civil Revision No.466 of 2000 , decided on 14.06.2005 In the case of Civil Revision No.466 of 2000, decided by the Peshawar High Court, the plaintiff Mudam Gul filed for possession through pre-emption regarding a property transaction. The court examined the implications of the Oaths Act and Qanun-e-Shahadat, specifically focusing on the nature of oaths in legal proceedings. The court determined that the administration of oaths must be conducted with due diligence, and parties must not be influenced by emotional circumstances when offering oaths. The decision underscored the necessity for courts to protect litigants' rights and ensure that decisions are made based on solid legal reasoning rather than hasty judgments. The ruling ultimately favored the plaintiff, affirming the validity of the oath taken regarding the arbitration documents, and remanded the case for further proceedings to ensure justice was served. This case highlights the critical balance between legal formalities and the emotional dynamics at play in litigation, making it a...
2012 SLD 433, 2012 CLC 206 Civil Revision No.1501 of 2005 , decided on 26.09.2011 In the case of Civil Revision No.1501 of 2005, the Peshawar High Court addressed the validity of an unregistered Dower Deed executed in favor of the plaintiff by her father-in-law. The court ruled that the Family Court's jurisdiction is limited to disputes between spouses and not between family members, affirming that the plaintiff's claim was valid. The decision highlighted the principles of the Family Courts Act, the Specific Relief Act, and the Transfer of Property Act, emphasizing the legitimacy of property transfers made via Dower Deeds, even when unregistered. The court reinforced that justice should prevail over technicalities, allowing the plaintiff to receive appropriate relief despite procedural flaws. This case underscores the importance of protecting women's rights in property matters and ensuring that fraudulent acts do not benefit deceitful parties....
1977 SLD 163, 1977 SCMR 279 Civil Appeal No. 274 of 1970 , decided on 23.04.1976 In the case of Civil Appeal No. 274 of 1970, the Supreme Court of Pakistan addressed the issue of the appointment of a guardian ad litem for a minor in consolidation proceedings. The Court considered whether the order of the Member, Board of Revenue, was binding upon the minor appellant, Syed Ali Nawaz, who was represented by his father. The Court ruled that the appointment of a guardian was discretionary under Rule 25 of the West Pakistan Consolidation of Holdings Rules, 1960. It was determined that the father had adequately represented the minor's interests, and as a result, the appeal was dismissed. The decision emphasized the importance of proper representation in legal proceedings, particularly for minors, and clarified the discretionary nature of appointing guardians ad litem in consolidation cases. This case serves as a significant reference for understanding the legal obligations of guardians in similar contexts, highlighting the balance between procedural requirements and the ...
2002 SLD 2483, 2002 PLD 477 Special Criminal A.T. Acquittal Appeal No. 77 of 2 , decided on 22.03.2002 In the case of Special Criminal A.T. Acquittal Appeal No. 77 of 2001, the Sindh High Court reviewed the acquittal of Haider Abbas, who was accused under the Anti-Terrorism Act and the Explosive Substances Act. The prosecution alleged that Abbas was involved in a bomb explosion based on circumstantial evidence, including his arrest with explosive materials. The trial court acquitted him, finding the prosecution's evidence insufficient and the witnesses unreliable. The High Court upheld the acquittal, stressing that appeals against acquittals require compelling reasons for interference. Key legal principles were discussed, including the standards for evaluating trial court decisions and the necessity for credible evidence in criminal cases. This case underscores the importance of due process and the presumption of innocence in the judicial system....
1949 SLD 28 = 1949 PLD 384 First Appeal No. 404 of 1945 , decided on 25.01.1949 This case revolves around the appeal filed by Ghulam Muhammad against the dismissal of his suit for declaration under customary law, which challenged the alienation of ancestral property by his father, Lakha. The court examined the principles of customary law in Punjab, particularly regarding the alienation of property by agriculturists. It found that any alienation must be based on necessity and that the burden of proof lies on the alienee to demonstrate either legal necessity or a bona fide inquiry into the necessity claimed. The court ultimately held that the transactions in question did not satisfy these requirements, thereby protecting the plaintiff's rights to the ancestral property. This case highlights the critical importance of legal due diligence in property transactions, especially in the context of customary laws....
2009 SLD 1123, (2009) 313 ITR 231, (2009) 178 TAXMAN 33 IT APPEAL Nos. 13, 23, 50 & 70 OF 2005 , decided on 06.05.2008 This case revolves around the intricacies of income tax assessment under the Income Tax Act, 1961, particularly focusing on sections 147 and 32 regarding income escaping assessment and depreciation allowances. The Rajasthan High Court examined whether the reassessment initiated by the Assessing Officer based on the opinion of another officer was legally sound. The case highlights the importance of substantiating claims for depreciation as an owner of leased assets, reinforcing that proper legal definitions and classifications (operating versus finance lease) significantly impact tax liabilities. The court's ruling serves as a critical reference for similar income tax disputes, emphasizing that reassessment cannot be merely based on differing opinions of tax officers, thus protecting taxpayers from unjustified tax claims. The ruling also reiterates the conditions under which depreciation can be claimed, which is vital for corporate financial planning and compliance with tax regulations....
2013 SLD 2139, 2013 CLD 1684 F.A.O. No.133 of 2010 , decided on 05.03.2013 In this case, the Lahore High Court addressed the issue of bona fide purchasers in the context of a mortgage and subsequent decree. The appellants, who claimed to be bona fide purchasers of a property, were unable to substantiate their claims as they purchased the property after a decree had been made against it. The court highlighted the importance of the principle of lis pendens, which maintains that pending litigation must be disclosed and can affect subsequent transactions. The appellants argued that they were unaware of the decree and had taken precautions in their purchase, but the court found their claim unconvincing given the timing of their purchase and the price paid, which was significantly lower than that of the prior owner. The decision reinforces the legal standing that purchasers must perform due diligence and be aware of any existing legal encumbrances on a property. This case serves as a critical reminder for potential property buyers to investigate any legal claims ag...
1989 SLD 1864, 1989 PLC 681 Appeal No. 129 of 1989 , decided on 05.06.1989 This case involves an appeal filed by Muhammad Aslam, a former Operation Theatre Assistant dismissed from service in 1969. The appeal was submitted to the Service Tribunal after a considerable delay, primarily due to the appellant's failure to provide valid justifications for the time elapsed since the dismissal. The Tribunal held that the appeal was not filed within the prescribed time limits set forth by the Punjab Service Tribunals Act and the Limitation Act. The judges deliberated on the circumstances surrounding the case, emphasizing the importance of adhering to procedural timelines in legal matters. Despite the merits of the appellant's case, the Tribunal ruled against him because of the delays, highlighting significant legal principles regarding the timely pursuit of justice. This case underscores the critical nature of understanding legal deadlines and the consequences of failing to meet them in administrative and employment disputes....
2014 SLD 2465, 2014 PCRLJ 1649 Criminal Appeals Nos. 494 and 55 of 2013 , decided on 09.04.2014 In the case of Ghulab Ali alias Ghulabo and Gohar Ali vs. The State, the Lahore High Court addressed serious charges under the Control of Narcotic Substances Act, 1997. The appellants were implicated in a significant drug trafficking operation involving large quantities of narcotics. During the trial, evidence was presented showcasing the recovery of charas and opium, which was meticulously documented by law enforcement officials. The court noted the absence of credible defense from the appellants, who claimed false accusations based on prior records. The ruling emphasized the need for stringent enforcement against drug-related offenses, highlighting that minor procedural issues should not undermine the overarching goal of combating drug trafficking. The decision serves as a precedent in narcotics law, reinforcing the reliance on police testimony in the absence of civilian witnesses, particularly in drug-related cases, where public reluctance to testify is a recognized challenge. This ...
2001 SLD 233, 2001 PTD 1755, (1999) 237 ITR 131, (2000) 81 TAX 176 Civil Appeals Nos. 144 to 146 of 1994 , decided on 18.03.1999 In the case of Stone Craft Enterprises vs. Commissioner of Income Tax, the Supreme Court of India addressed the interpretation of Section 80HHC of the Indian Income Tax Act, 1961, concerning the classification of granite as a mineral. The court ultimately ruled that granite is indeed a mineral and, as such, profits from its export do not qualify for the special deductions available under the Act. This ruling is significant as it clarifies the tax implications for businesses involved in exporting granite and highlights the court's reliance on established doctrines for statutory interpretation. The case reaffirms the context-dependent nature of legal definitions and the importance of adhering to legislative exclusions. Notably, the court referenced previous judgments and circulars issued by the Central Board of Direct Taxes to substantiate its decision, emphasizing the need for clarity in tax law as it pertains to natural resources and their classifications. This decision is pivotal for ...
2021 SLD 793, 2021 YLR 347 Criminal Bail Application No. 27 of 2020 , decided on 29.02.2020 This case revolves around a bail application filed by Khamisa and two others in the Balochistan High Court. The applicants were involved in a serious criminal case under the FIR alleging murder and related charges. The court meticulously assessed the evidence presented. It concluded that while the applicants were named in the FIR, the nature of the allegations against Khamisa was general, lacking specific incriminating evidence. This decision highlighted the importance of substantial evidence for bail denial and the principle that mere nomination in an FIR is insufficient for refusing bail. The case underscores the judiciary's role in ensuring that rights to bail are not denied without adequate justification. Keywords include bail application, criminal procedure, judicial review, and evidence assessment, which are essential for understanding the dynamics of legal proceedings in Pakistan....
1984 SLD 947, 1984 SCMR 1414 Civil Petition No. K-480 of 1983 , decided on 16.01.1984 In the case of Civil Petition No. K-480 of 1983, the Supreme Court of Pakistan addressed a tenancy dispute involving Messers Spinzar Snacks and Mrs. Anjum A. Rab. The case revolved around the ejectment of the petitioner, a tenant, following a decision by the District Judge, Karachi. The Supreme Court heard the petition for leave to appeal against the ejectment order. During the proceedings, the parties agreed to resolve their differences amicably, with the petitioner promising to vacate the premises after eight months, provided the respondent allowed continued occupation. The court emphasized the importance of resolving disputes through mutual agreement, showcasing its role in facilitating amicable settlements in disputes related to rented premises. The decision also highlighted the legal framework governing tenancy issues, specifically referencing the Constitution of Pakistan and the Sind Rented Premises Ordinance. The case underscores the significance of understanding tenants' rights...
1991 SLD 803 = 1991 SCMR 158 Jail Petition No. 19-R and Cr. Petition No.39-R of , decided on 03.06.1990 The case revolves around the right of private defense within the context of property disputes, under the Penal Code of Pakistan. The incident involved Sada Hussain, who was accused of killing Noor Khan while defending his land, which he was in the process of cultivating. The Supreme Court analyzed the circumstances surrounding the incident, including the actions of both the accused and the complainant party. The court concluded that while the accused had a legal right to defend his property, he used excessive force that resulted in death, which was not justified. The ruling highlighted the necessity of proportionality in the exercise of self-defense rights. This case underscores the balance between property rights and the legal limitations of force in self-defense scenarios. Keywords include 'right of private defense', 'Penal Code', 'Supreme Court of Pakistan', and 'legal representation'....
2002 SLD 1588, 2002 PTD 290 Civil Revisions Nos. 11643(W) to 11646(W) of 1975 , decided on 12.05.1983 In the case of Purushottam Das Bangur vs. Wealth Tax Officer, the Calcutta High Court addressed issues surrounding the reassessment of wealth tax under the Wealth Tax Act, 1957. The petitioner, representing a Hindu undivided family, challenged a notice issued by the Wealth Tax Officer claiming that a part of their net wealth had escaped assessment. The court examined the legality of the notice, considering whether the officer had reasonable grounds to initiate reassessment. The petitioner argued that all relevant information had been provided during the original assessment, and hence, the notice was unjustified. However, the court concluded that the Wealth Tax Officer had acted within his jurisdiction, supported by new information regarding the valuation of shares. The court highlighted the significance of maintaining the integrity of tax assessments and affirmed the validity of the reassessment process when credible evidence suggests that wealth has escaped taxation. This case undersc...
2002 SLD 1378, 2002 SCMR 1278 Civil Petition No. 1981-L of 2000 , decided on 18.04.2002 This case revolves around the dismissal of a service appeal filed by Muhammad Siddique against the Federal Service Tribunal's decision. The petitioner was removed from service for absenteeism and subsequently filed a grievance notice and appeal after a significant delay. The Supreme Court of Pakistan ruled that the appeal was time-barred under the Service Tribunals Act, emphasizing the necessity for timely actions in legal proceedings. This decision reinforces the principles of procedural fairness and adherence to statutory timelines in employment disputes, highlighting the challenges faced by employees in navigating the legal framework of industrial relations. The case is significant for understanding the legal landscape surrounding service removals and the appeals process in Pakistan. Key terms include 'industrial relations', 'service tribunal', 'grievance notice', and 'employment law'. These terms are trending in discussions about labor rights and legal obligations in Pakistan's jud...
1992 SLD 263, 1992 SCMR 2034 Criminal Appeal No.38/SAC/L of 1992 , decided on 01.07.1992 In the case of 'The State vs Sultan', the Supreme Court of Pakistan dealt with an appeal against the acquittal of the respondent, Sultan, who was charged under section 302 of the Pakistan Penal Code. The case revolved around the alleged motive where the deceased, Saifullah, had been advised by his father, Maskeen Ullah, to discontinue his friendship with Sultan, who was suspected of bad character. The incident occurred on April 5, 1991, when Sultan allegedly attacked Saifullah with acid, leading to severe injuries. Despite the prosecution's efforts to establish the case through eyewitness accounts and a dying declaration, the court found significant gaps in the evidence, particularly regarding the motive and reliability of the witnesses. The court highlighted that the complainant's testimony was not convincing, and one eyewitness had a hostile relationship with the accused. Ultimately, the Supreme Court upheld the trial court's decision, emphasizing the need for proof beyond a reasonab...
1980 SLD 72, 1980 PTD 329 Civil Petitions for Special Leave to Appeal Nos. 2 , decided on 27.02.1980 This case revolves around the interpretation of the status of the Thal Development Authority under the Income Tax Act, 1922. The Supreme Court of Pakistan analyzed whether the Authority qualified as a 'local authority' and thus was exempt from income tax obligations. The court relied on previous judgments, particularly the Deputy Managing Director case, to support its conclusion that the Authority's extensive powers aligned it with local authorities. The implications of this ruling are significant for similar entities and their tax liabilities. The case highlights the importance of understanding the definitions and classifications within tax law, particularly for governmental and quasi-governmental bodies. Legal practitioners and entities involved in public service or development should take note of this ruling as it may set a precedent for future cases involving local authorities and tax liabilities. The decision underscores the need for clarity in legal definitions and the protection...
2011 SLD 2869, (2011) 338 ITR 496 D-2741 of 2016 , decided on 29.10.2011 In the case of All Grow Finance and Investment (P.) Ltd. v. Commissioner of Income Tax, the Delhi High Court examined the provisions of the Income-tax Act, 1961, specifically sections 36(1)(vii) and 36(2) concerning bad debts. The petitioner, a non-banking financial company, claimed deductions for bad debts amounting to Rs. 34,95,000. The Assessing Officer initially disallowed the claim on grounds that the debts had not been included in previous income. However, the High Court ruled that the debts were indeed advanced in the ordinary course of business, thus qualifying for deduction. This case highlights the importance of allowing businesses to recover losses through legitimate bad debt claims, reinforcing the principle that genuine business expenses should be deductible regardless of prior income reporting. The decision sets a precedent for future cases regarding the treatment of bad debts in financial and accounting practices, making it essential for financial professionals to stay u...
2008 SLD 395, 2008 CLD 627 , decided on 25.03.2008 In the case concerning Mustehkam Cement Limited, the Securities and Exchange Commission of Pakistan addressed significant compliance failures under the Companies Ordinance, 1984. The company neglected to annex key documents required by law with their annual accounts for the year ending June 30, 2007, including the Directors' Report and corporate information. Legal counsel for the company acknowledged these oversights and requested leniency based on a commitment to adhere to legal requirements in the future. The Executive Director, TAHIR MAHMOOD, ultimately decided to impose a reduced penalty on the Chief Executive of the company rather than on each Director, highlighting the importance of compliance while allowing for corrective measures going forward. This case underscores the critical nature of corporate governance and the responsibilities of directors in ensuring compliance with statutory requirements....
2013 SLD 2421, 2013 YLR 583 Habeas Corpus Petition No. S-1022 of 2012 , decided on 22.10.2012 This case involves a habeas corpus petition filed by Mst. Seema against her ex-husband Aftab Ahmed for the custody of their four minor children. The court examined the allegations of illegal custody and found that the children had been living with their father for several months before the petition was filed. The petitioner claimed that her ex-husband had forcibly taken the children from her home. However, the court noted that the mother had failed to report the alleged forcible removal to the authorities in a timely manner. The judge indicated that the issue of custody should be dealt with under the Guardians and Wards Act, which provides a legal framework for determining the guardianship of minors. The court dismissed the petition but provided interim arrangements for visitation, allowing the mother to spend weekends with her children. This case highlights important aspects of custody law, the responsibilities of parents in custody disputes, and the legal recourse available through h...
1990 SLD 670, 1990 SCMR 532 Civil Petitions for Special Leave to Appeal Nos.12 , decided on 30.04.1988 This case revolves around the interpretation and application of the Punjab Pre-emption Act and its interaction with the Constitution of Pakistan. The Supreme Court of Pakistan dealt with multiple petitions concerning pre-emption, highlighting the legal standards required for obtaining such decrees. The judgment underlines the importance of adhering to legal precedents and the implications of legislative changes on ongoing legal matters. It serves as a critical reference for future cases involving pre-emption rights and the necessity of obtaining decrees in accordance with prevailing laws. Keywords: pre-emption, Punjab Pre-emption Act, Supreme Court of Pakistan, legal precedent, constitutional law....
1980 SLD 1176, (1980) 125 ITR 713 CIVIL APPEAL No. 2728 OF 1972 , decided on 16.09.1980 In the landmark case of Kishinchand Chellaram v. Commissioner of Income Tax, the Supreme Court of India examined the legality of income assessment under the Indian Income-tax Act, 1922. The case revolved around a remittance of Rs. 1,07,350 from Madras to Bombay, which the Income Tax Officer classified as undisclosed income. The court found that the evidence presented by the revenue authorities lacked credibility as it was based on hearsay and not disclosed to the assessee. Furthermore, the court highlighted that the burden of proof rested with the department to establish that the remittance was indeed the income of the assessee. The judgment emphasized the importance of proper evidence and the right to a fair hearing, ultimately ruling in favor of the assessee. This case underscores the principles of transparency and accountability in tax assessments, making it a significant reference for future income tax litigations....
1965 SLD 5, 1965 PLD 90 Civil Appeal No. 18-D of 1964 , decided on 02.09.1964 In the landmark case of Civil Appeal No. 18-D of 1964, the Supreme Court of Pakistan addressed crucial issues surrounding the principles of natural justice within the context of university disciplinary actions. The case arose from the expulsion of Zakir Ahmed, a student at the University of Dacca, for alleged misconduct during a convocation. The Supreme Court held that the university authorities failed to provide the student with a fair hearing, violating the fundamental principle of audi alteram partem, which mandates that individuals must be given an opportunity to present their side before any adverse action is taken against them. This ruling reinforces the importance of procedural fairness in educational institutions and highlights the need for universities to ensure that their disciplinary processes align with the principles of natural justice. The decision has significant implications for the governance of educational institutions in Pakistan, ensuring that students' rights are p...
1994 SLD 1154, 1994 CLC 218 Writ Petition No. 660/R of 1979 , decided on 11.07.1993 This case revolves around the legal status of a property claimed as evacuee trust property under the Evacuee Trust Properties (Management and Disposal) Act of 1975. The petitioner, Muhammad Afzal, contested the order affirming the property's status as evacuee trust property, arguing that the relevant sections of the law had been declared repugnant to Islamic injunctions by the Federal Shariat Court. The Lahore High Court, presided by Justice Shaikh Abdul Mannan, emphasized the thorough examination of the case's documents and previous rulings. The court highlighted the ongoing appeal in the Supreme Court regarding the Federal Shariat Court's decision, ultimately determining that the petitioner's claims could not override the existing legal framework until a resolution was provided by the Supreme Court. This case underscores the complexities of property law in Pakistan, particularly concerning religious and historical claims, and reflects ongoing legal debates about the intersection of s...
2015 SLD 1746, (2015) 370 ITR 313 Tax Case (Appeal) Nos. 759 & 760 of 2014 , decided on 29.10.2014 In the case of Tax Case (Appeal) Nos. 759 & 760 of 2014, the Madras High Court addressed the penalties levied under the Income Tax Act against T. Perumal for alleged violations of Sections 269SS and 269T. The appellant, Commissioner of Income Tax, challenged the Tribunal's ruling which favored the respondent, asserting that the Tribunal erred in determining that the penalties were not applicable despite the loans exceeding Rs. 20,000 being taken in cash. The court found that the respondent was engaged in the civil construction business and often required immediate cash to make payments to laborers, particularly on weekends. The Tribunal had accepted that the loans were taken from friends and that the repayments were made within the same assessment year. The court highlighted the genuine nature of these transactions and the need for flexibility in cash payments in the construction industry, thus ruling that the penalties were unjustified. The decision reflects the importance of understa...
1974 SLD 270, 1974 PLD 46 Criminal Appeal No. 7 of 1970 , decided on 09.11.1973 In this significant case, the Supreme Court of Pakistan addressed the validity of a notification that empowered Magistrates under the Reformatory Schools Act, 1897. The case involved a young offender, Muhammad Yousuf, who was convicted under section 380 of the Pakistan Penal Code. The key issue was whether the Magistrate had the authority to impose a detention order in a Borstal Institution. The Supreme Court emphasized the importance of the notification and clarified that it was sufficient for empowering Magistrates generally without needing individual names. The Court's decision reinforced the legal framework surrounding juvenile justice in Pakistan, highlighting the balance between administrative efficiency and legal jurisdiction. The ruling also demonstrated the Court's commitment to ensuring that procedural requirements do not obstruct justice. This case serves as a precedent for future cases involving the powers of Magistrates and the treatment of youthful offenders under the law...
2006 SLD 163, 2006 SCMR 859 C.P.L.As. Nos.1616 and 1617 of 2003 , decided on 14.12.2005 In the case of Mortar Investments Intl. Limited vs. Federation of Pakistan, the Supreme Court of Pakistan addressed significant issues regarding tax exemptions under the Income Tax Ordinance, 1979. The petitioners contended that their applications for tax relief were unjustly denied while similar requests from other companies were granted, highlighting discrimination in tax treatment. The Court scrutinized the interpretation of 'industrial investment' as it relates to tax exemptions, particularly concerning loans used for working capital. The ruling underscored the importance of fair treatment in tax policy to foster foreign investment, and it reiterated that the Deputy Commissioner of Income Tax could not independently decide matters that had already been addressed by higher authorities. The decision reinforces principles of equity in tax law, potentially impacting future cases involving foreign investments in Pakistan....
2004 SLD 2832, 2004 PLD 334 Criminal Appeal No. 2(S) of 2001 , decided on 11.12.2003 In the Supreme Court of Pakistan, the case of Sarfraz Gul vs. The State revolves around the application of the Prohibition (Enforcement of Hadd) Order, 1979, concerning the illegal possession of narcotics. The court examined the legality of the search conducted under section 103 of the Cr.P.C. and whether the evidence provided by police witnesses was sufficient to uphold the conviction. The judgment emphasized that the testimony of official witnesses can be credible in the absence of enmity. The decision reinforced the importance of adhering to legal procedures during searches and the evaluation of evidence presented during trials. This case highlights the legal standards for evidence in drug-related offenses and the judicial scrutiny of police procedures. The outcome reflects the court's commitment to uphold the rule of law while ensuring that minor procedural lapses do not undermine the prosecution's case, especially in sensitive cases involving drug trafficking. Keywords related to ...
2013 SLD 1267, 2013 MLD 622 W.P. No. 3065 of 2011 , decided on 19.12.2012 In the case of Haji Abdur Rehman vs. Ghulam Syed and Noor Sayed, the Peshawar High Court addressed issues surrounding the Illegal Dispossession Act, 2005. The petitioner, Haji Abdur Rehman, filed a complaint alleging forcible possession of his property by his brother and nephew. However, the trial court dismissed the complaint, noting that the petitioner had regained possession and that the respondents were not in a position to re-occupy the property as they were abroad. The High Court upheld this decision, emphasizing that the status of the respondents did not classify them as property grabbers, thus invalidating the complaint under the Illegal Dispossession Act. This case highlights the importance of possession and the legal definitions of dispossession in property disputes, making it significant for legal practitioners and property owners alike....
1970 SLD 243, 1970 SCMR 183 Civil Petition for Special Leave to Appeal No.194 , decided on 10.10.1969 In the case of Mian Mushtaq Ahmad vs. Ch. Bashir Ahmad, the Supreme Court of Pakistan dealt with a civil petition for special leave to appeal regarding a money decree. The petitioner, Mian Mushtaq Ahmad, challenged the High Court's decision which refused to stay the execution of a decree amounting to Rs. 50,000 based on a pro-note. The Supreme Court upheld the discretion exercised by the High Court and dismissed the petition. This case highlights the principles of civil procedure, particularly concerning the stay of execution pending appeal, emphasizing the balance between the rights of the decree-holder and the obligations of the petitioner. Legal professionals and entities involved in similar civil matters may find this case significant, especially in understanding the parameters of judicial discretion in financial disputes. The ruling reinforces the importance of adequate security when appealing against decrees, serving as a reference for future cases in civil law....
1980 SLD 697, (1980) 121 ITR 661 WRIT PETITION No. 106 OF 1975 The case revolves around the interpretation of section 73A of the Estate Duty Act, 1953, particularly concerning the limitations on reassessment proceedings. The court analyzed the timelines of assessments and reassessments related to the estate of a deceased individual. Given that the original assessment was completed on November 30, 1970, the court emphasized that any reassessment should be initiated within three years from this date. The implications of this ruling are significant for estate duty assessments, highlighting the necessity for authorities to adhere strictly to statutory time limits to ensure fairness and legal compliance in tax matters. This case serves as a precedent for future cases involving reassessment under the Estate Duty Act, reinforcing the importance of timely actions by tax authorities. It underscores the judicial emphasis on the rule of law and the protection of taxpayer rights against arbitrary actions by the tax department....
1963 SLD 435, (1963) 49 ITR 264 IT REFERENCE No. 64 OF 1960 , decided on 24.07.1962 In the landmark case of Bennett Coleman & Co. (P.) Ltd v. Commissioner of Income tax, the Bombay High Court addressed significant issues surrounding the interpretation of depreciation allowances under the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The case revolved around the disallowance of depreciation claims made by the petitioner for a building constructed in 1951 and sold within the same year. The core legal question examined was whether the retrospective amendment introduced by the Finance Act of 1958, which included section 10(4B), applied to the assessment year 1952-53. The court concluded that the amendment was indeed applicable, thus affirming the denial of the depreciation claims. The decision emphasized that the provisions of section 10(2)(vii) encompassed a broader interpretation of assets than previously argued, allowing the court to uphold the revenue's position. This case is particularly relevant for tax professionals and legal practitioners dealing with...
1977 SLD 1165, (1977) 108 ITR 612 TAX CASE No. 238 OF 1968 (REFERENCE No. 81 OF 1968 , decided on 20.08.1974 This case revolves around the assessment year 1961-62, where Kandaswami Pillai faced penalty proceedings due to cash credit entries in his books. The Income-tax Officer (ITO) concluded that these represented income from undisclosed sources after examining witnesses who claimed to have lent money to the assessee. The IAC rejected their evidence, stating that they had no means to lend such amounts, which led to the imposition of a penalty under section 271(1)(c) of the Income-tax Act, 1961. The Tribunal affirmed this decision but reduced the penalty amount. The High Court ultimately upheld the Tribunal's ruling, stating that the assessee's explanation was not only unreliable but also false, thus validating the penalty. This case highlights the importance of credible evidence in tax proceedings and the implications of presenting false information to tax authorities....
1976 SLD 254, 1976 SCMR 288 Civil Petition for Special Leave to Appeal Rio, 69 , decided on 28.11.1975 This case revolves around a property dispute involving multiple parties and historical sale deeds. The petitioners claimed ownership of a disputed site based on a series of transactions dating back to 1908. The main legal contention was the authenticity of a sale deed dated August 15, 1909, which the petitioners argued was forged. The trial court's oversight in not addressing the genuineness of this document led to the High Court's intervention, which remanded the case for a fresh trial to properly address the critical issues. In essence, this case underscores the necessity for thorough examination of historical transactions in property disputes, highlighting the complexities involved in real estate law and the importance of due process in judicial proceedings....
1987 SLD 327, 1987 SCMR 378 Civil Petition for Leave to Appeal No. 30-K of 198 , decided on 29.05.1986 This case revolves around the legal implications of rent defaults under the Sind Rented Premises Ordinance and the Constitution of Pakistan. The Supreme Court of Pakistan considered the case of Abdul Samad Sirajuddin against Muhammad Khawaja, focusing on whether the consent order from Distress Warrant proceedings constituted a waiver of the landlord's right to evict the tenant. The court ruled that a tenant cannot simultaneously deny the landlord-tenant relationship while claiming that no default occurred. The decision underscores the importance of clear legal obligations in rental agreements and the necessity for tenants to comply with payment terms to avoid eviction. This case is significant for understanding landlord rights, tenant obligations, and the legal frameworks governing rental disputes, making it a crucial reference for lawyers and advocates dealing with similar cases....
1986 SLD 1933 = 1986 PLC 155 D-119/1153 of 1982 , decided on 24.04.1982 This case revolves around a service dispute involving Muhammad Shafi, who sought relief against an order that reverted him from the position of Senior Superintendent. The Punjab Service Tribunal concluded that it could not adjudicate on the appeal due to jurisdictional limitations, as the order being contested was made before the stipulated date of 1st July 1969. The appellant argued that he was unjustly denied a promotion to N.P.S. 14 due to adverse remarks in his confidential reports. However, the Tribunal upheld the validity of the adverse entries, thereby affirming the decision of the Chief Conservator of Forests. This case underscores the importance of adhering to procedural timelines and the impact of performance evaluations on career progression within civil service frameworks. Keywords: Service Tribunal, Punjab, Muhammad Shafi, adverse entries, civil service, promotion denial, jurisdictional limitations....
2019 SLD 2340, 2019 PLJ 366 Civil Petition No. 2669 of 2016 , decided on 31.10.2018 In the case of Control Risk (PVT.) LTD. vs. Additional Registrar Companies Registration Office SECP, the Supreme Court of Pakistan addressed the winding up of the petitioner company under the Companies Ordinance, 1984. The petitioner, engaged in risk management and security-related services, was found to have violated the terms of its Memorandum of Association by conducting activities that posed a security threat. The court highlighted the importance of proper representation in legal proceedings and affirmed that the Islamabad High Court had acted within its jurisdiction. The decision underscores the responsibilities of companies to adhere to their declared objectives and the legal framework governing corporate conduct. Keywords such as 'winding up', 'Companies Ordinance', and 'corporate compliance' are crucial for understanding the implications of this case....
2023 SLD 6615 CONSTITUTION PETITION NO.5 OF 2023 This case revolves around a constitutional petition filed by Mohammad Sibtain Khan and others against the Election Commission of Pakistan. The petition was heard by the Supreme Court of Pakistan, with multiple hearing dates spanning from March 27 to April 3, 2023. The case primarily concerns the interpretation of Section 224(2) of the Constitution of Pakistan, which is pivotal to electoral processes. The court was presided over by a bench of three judges, including Chief Justice Umar Ata Bandial. The petitioners were represented by a team of advocates, including Syed Ali Zafar and Gohar Ali Khan, while the Election Commission was defended by the Attorney General for Pakistan and other legal representatives. The case highlights significant aspects of electoral law and constitutional provisions, drawing attention to the role of the Election Commission in ensuring free and fair elections. The proceedings emphasized the necessity of adhering to constitutional mandates and the implications ...
2020 SLD 655 = 2020 SCMR 423 Criminal Petition No. 1088 of 2019 , decided on 18.11.2019 This case revolves around the procedural aspects of the granting of bail in serious criminal charges, specifically murder and related offenses under the Pakistan Penal Code. The Supreme Court highlighted the importance of evidence in determining the validity of the prosecution's claims against the petitioner, Hidayat Khan. The ruling underscores the principle that an accused should not be denied bail unless there is substantial evidence linking them to the crime. The court's decision reflects a commitment to uphold justice while ensuring that the rights of the accused are protected. The case also emphasizes the role of the trial court in evaluating evidence presented during the investigation phase. Key phrases include 'bail in murder case', 'evidence evaluation', and 'criminal procedure'....
1994 SLD 1062, 1994 PLD 46 Criminal Appeal No. 14/K of 1994 , decided on 23.04.1994 In the case of Muhammad Abbas vs The State, the Federal Shariat Court addressed the jurisdictional limits of appeals under the Prohibition (Enforcement of Hadd) Order, 1979. The appellant, Muhammad Abbas, was convicted and sentenced to two years of rigorous imprisonment, which did not exceed the threshold required for the Federal Shariat Court to hear appeals. The Court reiterated that only sentences exceeding two years fall within its jurisdiction. This ruling highlights the importance of understanding legal frameworks, particularly in the context of appeal rights and jurisdictional authority. The case is significant for legal practitioners and scholars studying the implications of the Prohibition Order and constitutional provisions concerning judicial appeals. The decision underscores the necessity for defendants to seek remedies in the appropriate courts as per the law. Keywords: Federal Shariat Court, Prohibition Order, legal jurisdiction, appeal rights, constitutional law....
1991 SLD 1308, 1991 SCMR 1648 Civil Petition for Leave to Appeal No.380-R of 198 , decided on 26.02.1990 The case revolves around a dispute regarding possession of land in Shamlat Deh under the West Pakistan Land Revenue Act. The plaintiff sought a declaration of ownership and a permanent injunction against interference in possession until partition, which was initially dismissed by the trial court but later decreed upon appeal. The ruling was contested by the defendant, who argued that the lower courts overlooked significant entries in the revenue records favoring the defendant while giving undue weight to those supporting the plaintiff. The Supreme Court granted leave to appeal, emphasizing the necessity of examining the questions raised, particularly regarding the legal interpretations of land ownership and rights under the Land Revenue Act. This case highlights the complexities of land disputes in Pakistan and the importance of thorough examination of revenue records in adjudicating such matters....
2004 SLD 350, 2004 SCMR 121 Criminal Petition No. 454-L of 2002 , decided on 03.12.2002 This case revolves around the application of the Juvenile Justice System Ordinance, 2000, where the accused, Muhammad Zakir, claimed to be a minor at the time of the alleged offense. The Supreme Court's ruling emphasized the importance of medical assessments in determining age over documents like birth certificates. The court upheld the lower courts' decisions, highlighting the legal standards required for separation of trials for minors. The case underscores the judicial process in Pakistan regarding juvenile offenders, the significance of accurate age determination, and the legal implications of age in criminal proceedings....
2001 SLD 662, 2001 PTD 818, (2000) 242 ITR 298, (2000) 82 TAX 550 C.A. No. 3788 OF 1999 , decided on 01.01.2001 In the landmark case C.A. No. 3788 OF 1999, the Supreme Court of India addressed crucial issues related to the Income Tax Act, particularly sections 40 and 35B. The case involved the Bombay Burmah Trading Corporation, which had claimed a weighted deduction for expenses related to the export of tea from East Africa to the United Kingdom. The Revenue disallowed these claims, asserting that the deductions under section 35B were only applicable to exports made directly from India. However, the Supreme Court clarified that the law does not impose such a restriction and that the expenditure incurred for services performed outside India is eligible for deduction. This decision is pivotal for companies engaged in international trade, especially in contexts where services and goods are exported from locations outside of India. The ruling highlights the importance of understanding the nuances of tax law and the interpretation of provisions that govern deductions for business expenditure. It sets...
1991 SLD 1320, 1991 SCMR 1671 Civil Petitions for Leave to Appeal Nos.424-R and , decided on 24.02.1990 In the landmark case decided on February 24, 1990, by the Supreme Court of Pakistan, Muhammad Arif, the petitioner, sought to overturn dismissals of his pre-emption suits concerning land sold by Muhammad Sadiq to Raja Muhammad Aslam and others. Citing the Punjab Pre-emption Act and relevant precedents, Arif argued that he had a superior right as a brother of the vendor. The Supreme Court's ruling emphasized the validity of co-sharership under Islamic law, potentially reshaping property rights in Pakistan. The case references significant legal principles and past rulings, including Sardar Ali's case, and highlights the need for judicial flexibility in recognizing co-sharership claims. This decision is vital for practitioners in property law and advocates seeking to navigate the complexities of pre-emption rights in Pakistan....
2004 SLD 1177, 2004 SCMR 1391 Civil Petition for Leave to Appeal No.997/L of 199 , decided on 02.07.2002 This case revolves around the inheritance rights of Mst. HUSSAIN BIBI and her sister following the death of their father, Fazal. The Supreme Court of Pakistan addressed the issue of inheritance under Muslim Personal Law, which stipulates that legal heirs are entitled to their respective shares automatically. The Court highlighted the automatic nature of inheritance rights, which protects the interests of women, especially those who may not be fully aware of their entitlements in a male-dominated society. The case emphasized the need for justice and fair play in legal proceedings, particularly for women seeking their rightful inheritance. The decision also noted the importance of updating legal records to reflect rightful ownership as per the law. This ruling serves as a significant precedent in upholding women's rights in inheritance matters, ensuring they receive their due shares without unnecessary legal hurdles. The Court's ruling is crucial for promoting awareness and adherence to ...
2004 SLD 3303, 2004 PLJ 118 C.R. No. 1860 of 1990 , decided on 05.06.2003 This case revolves around the legalities concerning the imposition of octroi tax by the Municipal Corporation Faisalabad after the alteration of its territorial limits under the Punjab Local Government Ordinance, 1979. The petitioners, manufacturers of edible oils, challenged the legality of the tax imposed without proper notification and the invitation of objections, which is a requisite under the Punjab Local Councils (Taxation) Rules, 1980. The Lahore High Court examined several key legal principles, including the rights of taxpayers to contest new tax impositions and the procedural obligations of local councils in extending their boundaries. This ruling is significant as it underscores the necessity for local governments to uphold procedural fairness and transparency in taxation matters, ensuring that taxpayer rights are not infringed upon. The court's decision also aligns with principles of good governance and accountability, making it a landmark case in local government law....
2023 SLD 1005, 2023 CLC 782 Civil Revision No. 192 of 2014 , decided on 13.02.2023 This case revolves around the application of the Civil Procedure Code in the context of fraud and misrepresentation allegations. The Lahore High Court addressed the complexities of procedural laws, emphasizing their role in promoting justice rather than creating barriers. The court ruled on the necessity of timely adjudication, particularly concerning claims that involve significant delays. The decision highlighted the critical balance between adhering to procedural requirements and ensuring that justice is served without unnecessary delays. The ruling is significant for legal practitioners dealing with similar cases, reinforcing the importance of understanding procedural nuances in civil litigation. The case discusses the implications of the Limitation Act and the Civil Procedure Code, particularly sections that govern fraud-related claims. This ruling serves as a guiding precedent for future cases involving procedural challenges and the need for equitable resolutions....
2017 SLD 684, 2017 PTD 603, (2017) 116 TAX 487 C.P. No. D-4116 of 2014 , decided on 06.10.2015 This case revolves around the Sindh Institute of Urology and Transplantation's petition for a declaration that specialized porcelain tiles imported for hospital use should be exempt from Customs duty and Sales Tax under relevant laws. The court analyzed the definitions of 'equipment' and 'hospital imports', concluding that the tiles were essential for maintaining hygiene in a medical setting. The decision highlights the importance of these materials in preventing infections and supporting public health initiatives, reinforcing the broader interpretation of what constitutes 'equipment' in the context of hospital operations. This ruling is significant for non-profit hospitals seeking to import essential materials without incurring additional financial burdens, thereby facilitating better healthcare services to the public. Keywords such as 'Customs Duty Exemption', 'Sales Tax Exemption', 'Public Health', 'Non-Profit Hospitals', and 'Specialized Medical Equipment' are essential for underst...
1984 SLD 633, 1984 SCMR 755 Civil Appeal No. K-268 of 1980 , decided on 19.01.1984 This case revolves around the interpretation of the West Pakistan Urban Rent Restriction Ordinance, 1959, particularly focusing on the conditions under which a tenant may be evicted for defaulting on rent payments. The Supreme Court of Pakistan evaluated the claims made by the tenant regarding the landlord's practices in collecting rent, which were deemed insufficient to prevent eviction. The ruling emphasizes the importance of timely rent payments and the tenant's obligation to provide evidence when claiming irregularities in rent collection. This case serves as a crucial reference for similar disputes involving rent defaults and landlord-tenant relationships, highlighting the legal implications of rent payment practices under Pakistani law. Keywords such as 'tenant eviction', 'rent default', 'landlord rights', and 'urban rent laws' are relevant for understanding the legal context and implications of this case....
2018 SLD 477, 2018 PLD 8 D-7097 of 2016 , decided on 07.09.2017 The case revolves around the constitutional validity of the 2011 Sindh Act, which repealed the Police Order, 2002 and revived the Police Act, 1861. The petitioners argued that the 2011 Act was unconstitutional as it purported to repeal a federal law without proper legislative authority. The court addressed the distribution of powers between federal and provincial legislatures, particularly in relation to police legislation, and reaffirmed the provincial domain over police laws. The ruling emphasized the need for an autonomous police force to effectively enforce fundamental rights and maintain law and order. This case is significant for its implications on legislative powers, police autonomy, and the protection of fundamental rights in Pakistan. Keywords: Police Act, legislative powers, fundamental rights, Sindh High Court, constitutional law, autonomy of police, public order....
2022 SLD 3115, 2022 YLR 1478 Criminal Appeal No. 364-A of 2019 , decided on 22.04.2020 In the case of Criminal Appeal No. 364-A of 2019, the Peshawar High Court dealt with an appeal challenging the acquittal of several accused charged under sections 302 and 34 of the Penal Code for murder. The court found significant discrepancies in the evidence presented by the prosecution witnesses, including contradictions in their statements and the failure to establish the exact time of the incident. The appeal was dismissed on the grounds that the prosecution did not meet the burden of proof required for a conviction. The judgment stressed the importance of credible eyewitness accounts and the legal principle that any reasonable doubt must favor the accused. This case underscores the critical standards of evidence and the significance of procedural integrity in criminal trials, particularly in serious charges such as murder. The court's adherence to established legal principles ensures that justice is served while safeguarding the rights of the accused....
1983 SLD 1900, 1983 PLC 1035 296/1205 of 1981 , decided on 01.07.1982 The case of Sheikh Ataul Haq vs Punjab Province revolves around the dismissal of the appellant due to allegations of misappropriation and shortage of government stores while serving as an Oversear. The Punjab Service Tribunals Act, 1974, governs the proceedings of this case. The Tribunal found that the appellant was responsible for significant shortages and had been afforded full opportunities to defend his actions during the investigation process. The appeal against his dismissal was dismissed, with the Tribunal ruling that all procedural requirements had been met and that the evidence supported the charges against him. This case highlights the importance of accountability within government service and the mechanisms in place to address grievances related to disciplinary actions. Keywords related to government accountability, service tribunal decisions, and disciplinary procedures are relevant in understanding the implications of this case....
1992 SLD 467, 1992 PTD 895, (1991) 187 ITR 431 Miscellaneous Civil Cases Nos. 467 and 476 of 1984 , decided on 29.08.1990 The case revolves around the issue of wealth tax and the imposition of penalties for concealment of wealth. Smt. Savitri Dawar, the assessee, was found to have omitted to disclose her share in a plot of land that was jointly owned with her husband in her wealth tax returns for the assessment years 1973-74 and 1975-76. This omission was later rectified through a revised return once she became aware of her ownership stake. The Wealth Tax Officer initially imposed penalties for concealment, but the Tribunal later ruled in favor of the assessee, stating that the omission was not deliberate and that the revised return was filed voluntarily. This case highlights the significance of intent in tax law, particularly concerning wealth tax obligations. It serves as an important precedent for similar cases involving unintentional omissions in tax returns and the appropriate application of penalties under the Wealth Tax Act. The decision underscores the principle that genuine mistakes should not le...
2019 SLD 1335, 2019 YLR 1101 Writ Petition No. 73 of 2016 , decided on 29.10.2018 This case revolves around a long-standing dispute that initiated in 1972, leading to a series of court proceedings concerning a suit for declaration and possession of land. The petitioner, Mst. Zaib-Unnisa, challenged a decree passed against her, citing fraud and misrepresentation. However, the courts found that the petition was filed well beyond the three-year limit set by the Limitation Act. The judges emphasized that the petitioner had been aware of the court actions against her, as evidenced by her previous appearances and the involvement of her husband as her representative. The ruling underscored the importance of adhering to procedural timelines and the integrity of judicial processes, ultimately dismissing the writ petition. This case highlights critical aspects of civil procedure, the importance of timely legal actions, and the challenges of contesting decrees based on allegations of fraud. It serves as a reminder for all parties involved in legal disputes to remain vigilant a...
2014 SLD 311 = 2014 PLC 1177 D-244 of 2010 , decided on 29.05.2014 In the case of Syed Azam Raza vs. Sindh Agriculture University, the petitioner sought upgradation from BPS-16 to BPS-17 after obtaining a Master's degree. The court analyzed the employment terms under the Sindh Agriculture University Act and the relevant statutory rules. It was determined that the petitioner was originally appointed as a LAN Technician under a contract and was subsequently regularized in BPS-16. However, the court found that the regularization order indicated he was adjusted against a vacancy for BPS-17. The court ruled that the petitioner's qualifications warranted the upgradation and that the university's refusal to recognize this was unjust. The decision reinforced the principle that employees have a legitimate expectation for promotion based on qualifications, especially when a vacancy exists. The outcome highlights the importance of adhering to statutory rules in employment matters and ensuring that employees are treated fairly regarding their rights to promotion ...
1986 SLD 2367, 1986 PLC 968 569/503 of 1983 , decided on 03.06.1986 The case of Aman Ullah Khan against the Inspector-General of Police highlights critical issues of promotion and seniority within the Punjab Police force, particularly following an honorable acquittal from criminal charges. The Punjab Service Tribunal ruled that the appellant, who had a commendable service record with 529 commendation certificates, was unjustly denied his promotions due to a previous criminal case. This decision reinforces the principle of non-discrimination and the importance of considering an individual's service record over past allegations. The ruling mandates that Aman Ullah Khan be promoted to Special Grade Sub-Inspector and to List 'F', reflecting the need for fair and just treatment in civil service promotions. It serves as a crucial precedent for similar cases within public service law, emphasizing the necessity for transparency and accountability in administrative decisions, particularly in law enforcement agencies. The ruling is expected to influence future c...
2022 SLD 3276, 2022 PCRLJ 1821 D-692 of 2019 , decided on 10.09.2020 In the case of Abdul Kareem vs. The STATE, the Sindh High Court addressed a bail application in relation to serious charges including murder and terrorism. The applicant had been absconding for over four years, which significantly impacted his plea for bail. The court emphasized the importance of the gravity of the offenses, including Qatl-i-amd and rioting, and highlighted the applicant's connection to a proscribed organization involved in sectarian violence. The court also considered the delay in filing the FIR as natural, given the circumstances surrounding the case. Witness testimonies, including a dying declaration, played a crucial role in the court's decision-making process. Ultimately, the court ruled against granting bail, underscoring the applicant's lack of credibility and the serious nature of the allegations against him. This case reflects ongoing issues related to sectarian violence and the judicial system's response to terrorism-related offenses in Pakistan, making it a ...
2002 SLD 444, 2002 PTD 3072, (2003) 87 TAX 80 I.T.A. No. 5036/LB of 1995 , decided on 08.05.2002 This case revolves around the interpretation of Section 12(18A) of the Income Tax Ordinance, 1979, which discusses the tax implications of loans that are not repaid within a specified time frame. The Tribunal found that the Assessing Officer's decision to classify a long-standing loan as taxable income was premature, as the loan was first recorded in the wealth statement in 1987 and the five-year repayment period extended to June 30, 1994. The Tribunal also affirmed the legality of converting loans into gifts, highlighting that creditors may waive their rights to recover loans without incurring tax liabilities. This case sets a precedent for future tax assessments related to loans and gifts, emphasizing the legality of minimizing tax obligations through legitimate means. The ruling reinforces taxpayer rights and clarifies the application of income tax laws regarding loans and gifts....
2007 SLD 948, 2007 CLC 972 Sh. Appeals Nos.22 to 25 of 2005 , decided on 13.02.2007 In the case of Mst. Yasmin Akhtar vs. Abdul Mateen Zahid, the Shariat Court of Azad Jammu and Kashmir dealt with appeals regarding the dismissal of suits for dissolution of marriage and recovery of dower and dowry. The court highlighted the critical importance of judicial scrutiny in family law disputes, particularly in relation to the evidence presented. The Trial Court was found to have committed grave illegality by failing to appreciate the evidence adequately, leading to a judgment that could not stand in the eye of law. The appeal underscored the necessity for courts to provide detailed reasoning in their judgments, ensuring that all evidence is considered, thereby reinforcing the principles of justice and fairness in legal proceedings. This case serves as a significant reference point for future family law cases, emphasizing judicial diligence and the proper appreciation of evidence, which are essential for upholding the rights of individuals in marital disputes. Keywords: family...
2011 SLD 471, 2011 PLD 284 Civil Revision No.423-D of 1995 , decided on 13.12.2010 This case involves a dispute regarding the liability of an agent and his principal under the Contract Act of 1872. The petitioner, Mst. Ameer Begum, claimed to have purchased land through a sale deed, but the title was disputed, leading to her seeking a declaration against the principal, Ghulam Muhammad, and his attorney, Abdul Razaq. The Lahore High Court examined the nature of the agency agreement and the liability of the surety in cases where the agent provided personal guarantees. The Court ruled that the agent's personal liability persists even after his death, ensuring that the petitioner's rights are protected. This case highlights important aspects of agency law and the obligations arising from contracts, making it a significant reference for future cases involving similar issues of agency and liability....
2015 SLD 2152 = 2015 MLD 674 Constitutional Petition No. S-870 of 2011 , decided on 24.10.2014 This case involves a constitutional petition regarding the enhancement of rent under the Sindh Rented Premises Ordinance. The petitioner, who had been a tenant for over 35 years, contested the appellate court's decision which set the effective date of rent enhancement from the date of filing the application rather than the date of the Rent Controller's order. The Supreme Court's precedent established that while the Rent Controller has discretion in setting the effective date, such discretion must be exercised with sound reasoning. The dismissal of the petition highlights the legal framework governing rent enhancement and the judicial interpretation of tenant rights under Pakistani law. Key issues discussed include the interpretation of relevant sections of the Sindh Rented Premises Ordinance and the Constitution of Pakistan, particularly Article 199, which addresses constitutional petitions. The ruling reinforces the necessity for courts to provide clear reasoning when exercising discr...