Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1971 SLD 750 = 1971 PCRLJ 1273 | Criminal Appeals Nos. J-182 and 243 to 245/Confirm , decided on 08.07.1969 | This case revolves around the brutal murder of Kamal, who was killed by the appellants due to a personal enmity linked to a failed marriage proposal. The court reviewed the material facts, including eyewitness accounts and forensic evidence, which corroborated the prosecution's claims. The appellants were convicted under sections 302 and 307 of the Pakistan Penal Code, with Yacoob receiving a death sentence. The case highlights issues of evidence in criminal law, the dynamics of personal disputes leading to violence, and the rigorous standards required for proving guilt in murder cases. Key terms include murder, conviction, appeal, evidence, and justice, which are trending topics in legal discussions today. The court's decision underscores the importance of reliable witness testimony and forensic analysis in ensuring justice is served in serious criminal matters.... |
| 2023 SLD 370, 2023 PLC 5 | Writ Petition No. 2370 of 2020 , decided on 21.10.2022 | In the case of Writ Petition No. 2370 of 2020, the Islamabad High Court addressed the status of an Officer Grade-III employee of United Bank Limited. The key issue revolved around whether the employee maintained their classification as a workman after being granted a power of attorney, which conferred managerial and supervisory responsibilities. The court concluded that due to the nature of the powers assigned, the employee did not qualify as a workman under the Industrial Relations Act, 2012, specifically Section 33, and the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The ruling highlighted the importance of the actual work performed over mere job titles in determining workman status. The decision reinstated the earlier ruling of the National Industrial Relations Commission, underscoring the legal interpretation of workman status in industrial relations. This case is significant for both employers and employees in understanding their rights and obligations ... |
| 1973 SLD 695, (1973) 92 ITR 459 | CIVIL MISCELLANEOUS WRIT No. 5969 OF 1971 , decided on 14.07.1972 | The case of K.T. Wire Products v. Union of India revolves around the interpretation of sections 32 and 75 of the Income-tax Act, 1961. The petitioner, a partnership firm, contested an assessment order by the Income-tax Officer that did not allow adjustments for development rebates, depreciation allowances, and losses from previous years. The firm argued that these losses should be carried forward and set off against the 1966-67 income for the purpose of determining 'firm tax'. However, the court held that losses, including depreciation, are allocated to partners of registered firms and cannot be carried forward by the firm itself for tax purposes. This ruling underscores the distinct treatment of registered firms compared to individual taxpayers regarding loss carry forwards, reinforcing the legal stipulations within the Income-tax Act. The judgment serves as a significant reference point for understanding the limitations on loss carry forwards in partnership taxation, making it a crit... |
| 1990 SLD 1387 = 1990 PLC 412 | Application No. 419 of 1987 , decided on 31.10.1988 | This case revolves around a grievance petition filed under Section 25-A of the Industrial Relations Ordinance, 1969, by Muhammad Abid against Messrs Dollar Ink Industries, Karachi. The applicant claimed that he had been wrongfully terminated from his position after years of service. The Tribunal examined the evidence, particularly focusing on the payment made by the respondents to the applicant during a Labour Directorate meeting, which was presented as a charity but was interpreted as an acknowledgment of employment. The decision emphasized the importance of establishing employer-employee relationships and the legal protections available under the Industrial Relations Ordinance. The ruling reinforces the rights of employees to seek reinstatement and back benefits when terminated without just cause, highlighting the Tribunal's role in adjudicating labor disputes. This case serves as a precedent for similar grievance petitions within the labor law framework, ensuring that employees have... |
| 1985 SLD 2241, 1985 PLC 915 | 138/614 of 1983 , decided on 24.06.1984 | This case revolves around the appeal filed by Ch. Muhammad Hussain against adverse remarks recorded in his service record. The Punjab Service Tribunals Act and the Limitation Act are central to the proceedings, as the appellant sought to challenge the remarks that were deemed unjust. The Tribunal, led by S. Abdul Jabbar Khan, considered the appellant's claims but ultimately found that the delay in filing the appeal was unjustifiable. The case underscores the significance of timely submissions in legal proceedings and the necessity of providing valid reasons for delays. As the appeal was dismissed without delving into the merits, it serves as a reminder of the procedural rigor expected from appellants in service tribunal cases. The decision reflects the legal principle that delays in filing appeals can severely hinder a party's ability to seek redress, emphasizing the need for prompt action in response to adverse administrative decisions.... |
| 2011 SLD 2490, (2011) 332 ITR 627 | ITA No. 4040/Delhi/2002 , decided on 01.01.2011 | In the case of Commissioner of Income Tax v. Monnet Industries Ltd., the Delhi High Court addressed the issue of whether interest on borrowed capital for setting up a sugar manufacturing plant could be claimed as a deduction under Section 36(1)(iii) of the Income-tax Act, 1961. The assessee, Monnet Industries Ltd., had previously established a ferro-alloys plant and sought to claim interest incurred during the establishment of a sugar plant as revenue expenditure. The Assessing Officer disallowed the claim, arguing that the sugar plant represented a new source of income and did not align with the existing business operations. However, the Tribunal found that both plants shared common management, resources, and were part of a unified business strategy. The court ultimately ruled in favor of allowing the deduction, emphasizing the importance of assessing the unity of business and control, which are critical factors in determining the legitimacy of such claims. This case underscores the c... |
| 1988 SLD 2579, 1988 SCMR 1367 | Civil Petition for Special Leave to Appeal No. 952 , decided on 16.05.1988 | In the case of Muhammad Afzal Zullah and Saad Saood Jan, the Supreme Court of Pakistan addressed the complexities surrounding the Punjab Pre-emption Act, 1913, specifically Section 21. The primary issue revolved around the right of the petitioners to challenge the decrees issued by the lower courts concerning pre-emption rights. The Court upheld the findings of the Lahore High Court, which had already determined the facts against the petitioners. The ruling emphasized the importance of adhering to factual conclusions made by lower courts. The decision not only reinforces the principles of pre-emption in Pakistan but also highlights the challenges faced by petitioners in overturning established findings. This case serves as a notable reference for future legal discussions on pre-emption rights and the judicial process in Pakistan.... |
| 2013 SLD 1650, 2013 SCMR 1493 | Civil Appeal No.121-K of 2009 , decided on 04.07.2012 | In this pivotal case, the Supreme Court of Pakistan addressed significant questions regarding the Limitation Act and the Evacuee Trust Property Act. The appellants, represented by Abdul Wajid Wayne, contended that the case was time-barred under Article 120 of the Limitation Act. The respondents argued their PTDs were valid and that the property in question should not be classified as evacuee trust property. The Court concluded that the matter of limitation required further evidence to ascertain its validity. This case underscores the intricacies of property law and the application of legal principles concerning the management of evacuee trust properties, highlighting the importance of timely legal actions and proper documentation.... |
| 1993 SLD 299, 1993 PTD 552, (1992) 198 ITR 256 | Miscellaneous Civil Case No.708 of 1985 , decided on 08.03.1991 | This case revolves around the interpretation of the Wealth Tax Act, 1957, specifically regarding the deductibility of debts owed by an assessee. Rakesh Kumar Agarwal, the assessee, had a fixed deposit and raised a loan against it. The core issue was whether the loan could be deducted from his net wealth, given that the asset was partially exempt from wealth tax. The Tribunal's decision emphasized the need to apply provisions of section 2(m)(ii) to determine the deductible portion of the debt. This case highlights the intricate balance between asset exemption and debt deductibility, crucial for taxpayers navigating wealth tax liabilities. Understanding these provisions is vital for legal practitioners and taxpayers alike, especially in the context of evolving taxation frameworks and asset valuations.... |
| 1983 SLD 472, 1983 SCMR 857 | Civil Petition for Special Leave to Appeal No. 31 , decided on 04.07.1983 | In the case at hand, the Supreme Court of Pakistan addressed the issues surrounding the jurisdiction of the Rent Controller under the West Pakistan Urban Rent Restriction Ordinance (VI of 1959). The court emphasized the authority of the Rent Controller to ascertain the relationship between landlord and tenant, which is crucial for its jurisdiction. The case involved a dispute over the ejectment of tenants from a shop, with one party claiming ownership based on a transfer from settlement authorities. The court's decision underscores the procedural safeguards available to parties in ejectment proceedings and highlights the importance of judicial review. This ruling reflects the balance between statutory authority and the right to a fair hearing, ensuring that parties can present their evidence in a judicial forum. Overall, the case serves as a precedent for future landlord-tenant disputes and the jurisdictional boundaries of rent control authorities.... |
| 2022 SLD 6524 | W.P.No.4355 of 2021 | In the case of MOL Pakistan Oil and Gas Company versus the Federal Board of Revenue, the Islamabad High Court addressed critical issues surrounding the Sales Tax Act, 1990. This case highlights the significance of understanding tax regulations and compliance for corporations operating within Pakistan. The court's deliberation focused on Section 74 of the Sales Tax Act, which pertains to the responsibilities of taxpayers and the authority of the revenue board. The case serves as a pivotal reference for businesses regarding their tax obligations and the legal interpretations that govern such matters. It underscores the need for clarity in tax laws to prevent disputes and ensure fair treatment in tax assessments. The ruling is expected to guide future cases involving similar legal questions, reinforcing the importance of regulatory compliance in the corporate sector. Furthermore, the case reflects broader themes in tax law, including the balance between governmental authority and taxpayer... |
| 1986 SLD 456, 1986 SCMR 408 | Civil Appeals Nos. 69 to 72 of 1979 , decided on 23.10.1985 | The case revolves around the classification of NIDO powdered milk for sales tax purposes. The petitioners argued that the product should be exempt from sales tax as it is marketed for infants. However, the Supreme Court found that NIDO is not exclusively for infant use, as it is marketed for the whole family. The court analyzed the relevant tax laws, including the Sales Tax Act and Customs Act, and concluded that the product's classification under the Pakistan Custom Tariff subjects it to sales tax. This case highlights the importance of precise product categorization in tax law and the implications for imported goods. The ruling serves as a significant precedent regarding sales tax exemptions for food products and the legal interpretation of 'exclusive use' in the context of infant food.... |
| 2020 SLD 273, 2020 MLD 166 | Writ Petition No. 12471 of 2019 , decided on 27.08.2019 | This case pertains to the detention of Ghulam Murtaza under the Punjab Maintenance of Public Order Ordinance, 1960. The petitioner challenged the legality of the detention order on the grounds that it was based on vague allegations without substantial evidence. The Lahore High Court ruled in favor of the petitioner, citing violations of constitutional rights, particularly the right to liberty. The decision emphasized the necessity for credible evidence before detaining individuals under public safety laws. This ruling reinforces the principles of due process and the protection of individual rights against arbitrary detention in Pakistan.... |
| 2006 SLD 1896, 2006 PLC 1259 | 291(K)(C.S.) of 2002 , decided on 20.07.2006 | ... |
| 2021 SLD 913, 2021 PTCL 801, 2022 PTD 747, (2022) 126 TAX 260 | Civil Petition No. 1817-L of 2017 , decided on 04.02.2021 | The case involves the classification of electricity meters under the Sales Tax Act, 1990. The Supreme Court of Pakistan ruled that these meters are to be considered as equipment essential for industrial processes, thus qualifying for zero rating under the law. The decision was informed by international standards and prior judgments, emphasizing the importance of proper classification for taxation purposes. This ruling clarifies the legal interpretation of sales tax applicability on industrial equipment, which is crucial for businesses operating in the manufacturing sector. The case highlights the intersection of tax law and industrial operations, emphasizing the need for accurate classification of equipment to ensure compliance with tax regulations. The ruling supports the broader understanding of equipment used in industrial processes, which can include various metering devices crucial for operational efficiency.... |
| 1989 SLD 329, 1989 SCMR 90, 1989 SLD 883 | Civil Petition No. 831 of 1985 , decided on 11.10.1988 | This case revolves around the interpretation of pre-emption laws under the Punjab Pre-emption Act and the Constitution of Pakistan. The Supreme Court upheld the lower court's decision, emphasizing the importance of adhering to legal procedures for deposits in pre-emption cases. The ruling clarified that late deposits can be rectified by the court, ensuring that procedural technicalities do not undermine the substantive justice. This case highlights the balance between legal formalism and the pursuit of justice, making it significant in the context of property law and pre-emption rights in Pakistan. The court's decision serves as a precedent for future cases involving similar circumstances, reiterating the importance of timely legal representation and the role of the judiciary in interpreting statutory provisions. This ruling is particularly relevant for lawyers and advocates working in property law, as it sheds light on the critical aspects of pre-emption cases and the implications of ... |
| 2011 SLD 2005, 2011 PLC 656 | D-3005 of 1993 , decided on 11.06.2007 | In the case of Thatta Cement Employee Union vs. Sindh Labour Appellate Tribunal, the Sindh High Court addressed the issue of wage adjustments under the Employees' Cost of Living (Relief) Act. The petitioners, representing the employees of Thatta Cement Company, contested an order from the Sindh Labour Appellate Tribunal regarding whether wage increases granted through a settlement were subject to adjustments against statutory increases provided by law. The court examined the nature of the settlements and the legislative intent behind the Employees' Cost of Living (Relief) Act. Ultimately, the court held that the wage increases were indeed adjustable, aligning with previous judicial decisions. This case highlights the importance of understanding the applicability of wage adjustments in light of legislative frameworks designed to protect employee rights amidst economic changes, particularly in the context of rising living costs.... |
| 2022 SLD 994, 2022 SCMR 1375 | Criminal Appeal No. 177 of 2022 , decided on 27.06.2022 | In the Supreme Court of Pakistan, a significant case was adjudicated involving the possession of a large quantity of narcotic substances under the Control of Narcotics Substances Act, 1997. The appellant, Zafar Iqbal, was apprehended with 1650 kilograms of poppy straw, leading to his conviction. The court's decision underscored the reliance on testimonies from official witnesses, which are considered credible unless there is evidence of bias or animus. The ruling also focused on the legal definitions surrounding narcotic substances, particularly regarding the characteristics of poppy straw and the legal implications of its possession. The case serves as a critical reference point for future narcotics prosecutions, particularly in establishing the reliability of witness testimonies and the evidentiary standards required for convictions. The decision to reduce the sentence reflects a nuanced understanding of the law, emphasizing the need for precise chemical analysis in narcotics cases. ... |
| 2003 SLD 3469, (2003) 265 ITR 466 | TAX CASE No. 25 OF 1999 , decided on 31.12.2002 | This case involves the valuation of closing stock under the Income-tax Act, 1961, specifically Section 145. The Madras High Court ruled on the correct method of accounting for stock valuation in the context of a dispute between the Commissioner of Income Tax and Tamil Nadu Sugar Corpn. Ltd. The case arose when the assessee valued its closing stock of sugar based on market rates prevailing after the accounting year, rather than the rates at the end of the accounting period. The Tribunal initially sided with the assessee, but the High Court ultimately upheld the Assessing Officer's valuation method, which adhered to established accounting principles that require the lower of cost or market price to be used for stock valuation. This case underscores the importance of accurate accounting practices and the need for financial records to reflect true earnings within the applicable financial year. The ruling serves as a precedent for similar cases concerning stock valuation and profit recognit... |
| 1986 SLD 2515, (1986) 160 ITR 308 | IT REFERENCE No. 84 OF 1977 , decided on 21.03.1986 | In the case of Sushil Ansal v. Commissioner of Income Tax, the Delhi High Court addressed the issue of property ownership in relation to income tax assessment. The central question was whether the assessee, Sushil Ansal, could be considered the owner of three flats based solely on an agreement to sell and possession, without formal registration. The court concluded that ownership requires proper registration, and thus, the income from the flats must be assessed under 'Income from other sources'. This ruling underscores the importance of legal ownership documentation in tax assessments and clarifies the distinction between ownership and possession. The case references several precedents, establishing a consistent judicial interpretation of ownership under the Income-tax Act, 1961 and the Transfer of Property Act, 1882. The decision serves as a key reference for future cases concerning property income and ownership rights, emphasizing the need for clarity in property transactions and the... |
| 1980 SLD 164, 1980 SCMR 58 | Petition for Special Leave to Appeal No. 76 R of 1 , decided on 07.10.1979 | In the case of Abdul Rauf and others vs. The State, the Supreme Court of Pakistan addressed significant issues regarding cognizance of offences under the Customs Act and the Criminal Procedure Code. The petitioners challenged the order of the Special Judge who took cognizance of an alleged offence despite a negative report from the investigating officer. The Court highlighted that the Special Judge had the authority to proceed based on the prima facie evidence available. The case involved claims for export rebates and alleged misdeclarations leading to legal repercussions for the petitioner entities. Ultimately, the Supreme Court affirmed the lower court's decision, emphasizing the importance of judicial discretion in taking cognizance of offences. This case sheds light on the procedural intricacies of customs law and judicial authority, making it a pivotal reference for similar cases in the future.... |
| 2022 SLD 1776, 2022 PLJ 357 | C.A. No. 1348 of 2014 , decided on 27.01.2022 | In the case of Mst. Kalsoom Begum vs. Peran Ditta, the Supreme Court of Pakistan addressed the complexities surrounding the validity of a gift deed under the Muslim Family Laws Ordinance, 1961. The appellant, Mst. Kalsoom Begum, sought cancellation of a gift deed that her paternal uncles had purportedly obtained to deprive her of her inheritance rights. The court examined the essential elements required for a valid gift, namely declaration, acceptance, and delivery of possession. It was found that the donees did not adequately prove acceptance of the gift, leading to the conclusion that the gift was invalid. The decision underscored the legal principles surrounding inheritance rights in Muslim law, emphasizing the importance of proper documentation and acceptance in the transfer of property. This case highlights the ongoing legal discussions regarding family law and inheritance in Pakistan, making it a significant reference for similar future cases.... |
| 2024 SLD 3688 | STA NO. 931/LB/2016, ITA NO. 932/LB/2016 , decided on 22.04.2024 | This case revolves around the appeal filed by CIR, LTU, Lahore against M/s. Bata Pakistan Ltd, Lahore concerning tax liabilities under the Income Tax Ordinance, 2001. The Appellate Tribunal, led by Accountant Member Muhammad Jamil Bhatti, analyzed the arguments presented by both parties during the hearing on January 23, 2024, before issuing its order on April 22, 2024. The case is significant as it addresses key aspects of tax law compliance and the interpretation of Section 161(B) of the Income Tax Ordinance. The Tribunal's decision not only impacts the parties involved but also sets a precedent for future cases, ensuring clarity in the application of tax laws. The ruling is expected to influence similar tax assessments, highlighting the need for strict adherence to legal obligations by taxpayers. As tax regulations evolve, this case serves as a crucial reference point for legal practitioners and taxpayers alike, emphasizing the importance of understanding the implications of tax law.... |
| 2008 SLD 2473, (2008) 304 ITR 401, (2008) 167 TAXMAN 324 | IT APPEAL NO. 607 OF 2005 , decided on 17.10.2007 | The case revolves around the interpretation of Section 23 of the Income-tax Act, 1961, concerning the determination of the annual value of properties for tax purposes. The Bombay High Court addressed whether the annual letting value should be based on the rent received by the owner or the rent received by the tenants from sub-lessees. The court ruled that the annual letting value must reflect the rent received by the property owner as stipulated in the rental agreement, irrespective of any higher amounts paid by ultimate users. This decision is significant for property owners and investors, as it clarifies tax obligations and reinforces the importance of contractual agreements in determining taxable income. The outcome of this case underscores the legal framework governing property taxation in India, influencing future property rental agreements and tax assessments.... |
| 2013 SLD 2289, 2013 PLD 73 | Judicial Miscellaneous No. 21 and C.M.A. No. 10657 , decided on 09.10.2012 | The case revolves around a judicial miscellaneous application filed by Miss ZAINAB, seeking to set aside an order that dismissed a suit for partition and permanent injunction. The plaintiff, Ghulam Mohiuddin, had previously revoked the power of attorney granted to his daughter before the withdrawal of the suit. The court highlighted the importance of the plaintiff's consent in the withdrawal process, emphasizing that any claims of fraud or misrepresentation lacked substantiation. This case underscores the legal principles surrounding the authority of attorneys and the implications of revoking such powers in civil proceedings. The decision reinforces the need for clear communication and documentation in legal representations, ensuring that parties are not misled in the judicial process.... |
| 1995 SLD 986, 1995 PLD 492 | Regular Second Appeal No. 80 of 1990 , decided on 22.06.1994 | This case involves the Islamic Republic of Pakistan as the appellant against Abdul Aziz, a contractor, in a civil appeal concerning a contract dispute. The appellant sought recovery of a sum due under contracts for the supply of goods, which the respondent failed to deliver despite multiple reminders. The case was dismissed initially due to limitations, with the appeal also being dismissed for similar reasons. The court emphasized the necessity for the appellant to provide cogent reasons for the delay in filing the appeal, which was not satisfactorily done, leading to the final decision against the appellant. This case highlights the importance of adhering to procedural timelines in legal proceedings, especially in contract disputes.... |
| 1987 SLD 1164 = 1987 PLC 450 | Service Appeal No. 279 , decided on 29.07.1986 | In the case of Agha Ghulam Hussain vs. Azad Government of the State of Jammu and Kashmir, the Service Tribunal examined the retirement of a civil servant under the Azad Jammu and Kashmir Civil Servants Act, 1976. The appellant argued that he was a servant of the Government of Pakistan and was wrongfully retired by the Azad Government. The tribunal found that the appellant had accepted service with the Azad Government after his transfer and had no lien with the Government of Pakistan. The decision emphasized the legal authority of the Azad Government to retire the appellant, reinforcing the validity of the retirement order. This case highlights the complexities of civil service transfers and the importance of understanding one's employment status in cross-government transfers.... |
| 2016 SLD 2885, 2016 PLD 67 | W.P. No. 2384 of 2015 , decided on 18.01.2016 | In the case of UCH Power Private Limited vs. Federation of Pakistan, the Islamabad High Court addressed the constitutionality of the Gas Infrastructure Development Cess Act, 2015. The petitioners, UCH Power Private Limited, contested the cess on the grounds that it was unconstitutional and that they would not benefit from it, as they sourced their gas from a specific field. The court analyzed the nature of the cess, distinguishing it from a tax, and established that it is a fee meant to provide specific benefits to gas consumers, particularly in the commercial and industrial sectors. The court's ruling emphasized that the benefits from the projects funded by the cess would ultimately accrue to the petitioners, as they are users of natural gas for electricity production. The decision reinforced the legal understanding of cess as a fee rather than a tax, upholding the government's authority to levy such charges for infrastructure development. This case highlights the ongoing legal discou... |
| 2013 SLD 2071, 2013 YLR 362 | Criminal Appeal No.115 of 2004 , decided on 30.10.2012 | In the case of Alam Sher vs. The State, the Sindh High Court reviewed the conviction of the applicant under the Pakistan Arms Ordinance. The case revolved around the recovery of firearms where procedural irregularities and lack of credible evidence were highlighted. The High Court found that the recovery was not safely reliable as it occurred in a jungle area, and the evidence presented did not conclusively link the accused to the crime. The court's ruling emphasized the importance of forensic analysis and proper witness corroboration in criminal proceedings, aligning with trending legal principles regarding fair trials and the rights of the accused. This case serves as a significant reference point in discussions about the burden of proof and the standards required for establishing criminal liability in firearms-related offences.... |
| 2018 SLD 471, 2018 CLD 389 | Judicial Company Misc. No. 30 of 2016 , decided on 03.04.2017 | In the case of Gulshan Weaving Mills Limited, the Sindh High Court addressed a significant matter concerning the enforcement of a Scheme of Arrangement under the Companies Ordinance, 1984. The petitioners sought approval for a compromise with their creditors to settle outstanding liabilities. The court's decision underscored the importance of creditor consent in such arrangements, affirming that while the Scheme could bind consenting creditors, it would not affect the rights of those who did not agree. This ruling serves as a critical reference point for future cases involving corporate restructuring and creditor rights, ensuring that all parties, particularly dissenting creditors, retain their legal avenues for recovery. The court's decision reaffirms the necessity for transparency and fairness in corporate dealings, highlighting the balance between facilitating company restructuring and protecting creditor interests. Legal professionals and companies alike should take note of this ru... |
| 2011 SLD 532, 2011 CLC 79 | Civil Revision No. 2194 of 2010 , decided on 10.06.2010 | In the case of Civil Revision No. 2194 of 2010, presided over by Justice Mamoon Rashid Sheikh at the Lahore High Court, the petitioners, led by Muhammad Aslam, contested the decisions made by the Civil Judge and the Additional District Judge in Shakargarh regarding a suit for recovery of possession based on the Specific Relief Act of 1877. The core issue revolved around a memorandum of exchange executed in 1991, which the petitioners claimed was not acted upon, leading to a dispute over land ownership. The courts below found that the exchange had indeed been executed, and the petitioners had forcibly dispossessed the respondents from the property. The High Court upheld these findings, concluding that the petition lacked sufficient evidence to overturn the decisions of the lower courts. This case highlights the importance of documented agreements in property disputes and the challenges petitioners face when attempting to reverse concurrent findings of fact. Keywords: Specific Relief Act... |
| 1992 SLD 528, 1992 SCMR 351 | Criminal Appeal No.11 of 1991 , decided on 10.11.1991 | This case revolves around a criminal appeal heard in the Supreme Appellate Court of Pakistan concerning the convictions of several individuals under the Penal Code for their involvement in a dacoity that resulted in a police encounter. The court examined the jurisdiction of the Special Court for Speedy Trials and the evidentiary standards applied during the trial. The court affirmed the convictions, citing the reliability of prosecution witnesses and the procedural adherence of the Special Court. The appeal was dismissed, emphasizing the critical nature of following legal protocols in criminal proceedings. The case highlights key aspects of criminal law in Pakistan, including the application of the Penal Code and the operational framework of special courts designed to expedite the trial process for serious offenses. Keywords such as 'criminal appeal', 'Supreme Appellate Court', 'Penal Code', and 'Special Courts for Speedy Trials' are pertinent for understanding the legal context and im... |
| 1990 SLD 1144, 1990 SCMR 1516 | Civil Petition for Special Leave to Appeal No.126- , decided on 09.01.1990 | This case revolves around a petition for special leave to appeal against a decision by the N.-W.F.P. Service Tribunal. The petitioner, Muhammad Iqbal Khan, a government officer, contested adverse remarks in his ACR, which were expunged by the Tribunal. The Supreme Court upheld the Tribunal's decision, emphasizing the lack of public importance in the case. The dismissal highlights the judicial process regarding administrative decisions and the grounds for appeal in service matters. This case is significant for understanding the scope of judicial review in administrative law, particularly in the context of service tribunals and their jurisdiction. Key aspects include the interpretation of Article 212(3) of the Constitution of Pakistan and the limitations on appeals in administrative matters.... |
| 2022 SLD 888 = (2022) 126 TAX 492 | W. P. No. 10593 of 2022 , decided on 20.04.2022 | In the landmark case of M/S Presson Descon International (Pvt.), Ltd. vs. Federation of Pakistan, the Lahore High Court examined the implications of the Income Tax Ordinance, 2001, specifically Sections 124 and 226. The case revolved around the Commissioner’s obligation to implement a final order passed by the Commissioner (Appeals) within a stipulated timeframe. The court ruled that the Commissioner could not delay the implementation by filing a rectification application, as such actions would undermine the finality of the order. This decision highlights critical aspects of tax law compliance, emphasizing the need for timely action in the face of statutory obligations. The ruling serves as a precedent for future cases involving the interpretation of tax laws and the responsibilities of tax authorities. It reinforces the principle that once a tax-related order is finalized, it must be executed promptly to ensure the rights of taxpayers are upheld. This ruling is particularly relevant i... |
| 2001 SLD 2605, 2001 CLC 1716 | Writ Petition No.4001 of 2001 , decided on 14.05.2001 | In the landmark case of Writ Petition No.4001 of 2001, the Lahore High Court addressed critical issues surrounding the nomination process for local government elections in Punjab. The case involved Malik Jamshed Ahmed, whose nomination papers were rejected by the District Returning Officer based on an F.I.R. concerning misappropriation. The High Court emphasized the principle that mere registration of an F.I.R. does not equate to a finding of guilt. The court also scrutinized the procedural adherence during the nomination scrutiny process, highlighting that the objections raised about the candidate's moral character were not valid grounds for rejection as they were not presented during the initial scrutiny. The decision reinforces the necessity for due process and fair hearing in electoral matters, ensuring that candidates are provided with an opportunity to defend themselves against allegations. This case is a significant reference point for future electoral disputes, particularly reg... |
| 1988 SLD 2988, 1988 SCMR 235 | Civil Petition for Leave to Appeal No.839 of 1987 , decided on 25.11.1987 | In the case of Mst. Wahida Akhtar vs. Mst. Amtul Ghafoor and Others, the Supreme Court of Pakistan ruled on a Civil Petition for Leave to Appeal regarding the rejection of a temporary injunction application. The Court, presided over by Justices Aslam Riaz Hussain and Javid Iqbal, upheld the lower courts' decisions, emphasizing that no interference was warranted as there was no substantial question of law raised. The ruling underscored the importance of judicial restraint in interlocutory matters, maintaining the status quo during ongoing litigation. The case highlights the procedural intricacies of the Civil Procedure Code and the constitutional provisions governing appeals, particularly Article 185(3) of the Constitution of Pakistan, 1973. The legal principles surrounding temporary injunctions and the criteria for granting them were central to the Court's analysis, reflecting the judiciary's careful approach to balancing the rights of parties in civil disputes.... |
| 1985 SLD 2265, 1985 PLC 958 | 778/1183 of 1984 , decided on 04.04.1985 | This case revolves around a seniority dispute within the Local Council Service in Punjab, where Manzoor Masud Tamanna challenged his placement in the seniority list after reinstatement from retirement under Martial Law Regulations. The Service Tribunal's decision highlights the principles governing seniority and reinstatement, particularly emphasizing that a senior officer's rights are protected unless explicitly superseded by a junior. The ruling aligns with established legal precedents, reinforcing the notion that reinstated officers should not lose their seniority rights in subsequent promotions. This case is crucial for understanding the application of service laws in administrative disputes and serves as a reference point for future cases involving reinstatement and seniority within government services.... |
| 2006 SLD 639, 2006 PTD 818 | Cus. 2/PB of 2006 , decided on 31.01.2006 | In the case of Cus. 2/PB of 2006, the Appellate Tribunal Inland Revenue addressed an appeal regarding the seizure of non-notified goods under the Customs Act, 1969. The Tribunal found that the initial redemption fine of 35% of the appraised value was excessive, as the typical rate for such non-notified items is around 25%. The Tribunal also remitted a personal penalty imposed on one of the petitioners, Mst. Shabana. This case highlights critical aspects of customs law, including the principles of proportionality in penalties and the treatment of non-notified goods. The decision is significant for legal practitioners in the field of customs and trade law, emphasizing fair administrative practices and compliance with established guidelines. Legal representatives must remain vigilant about the classification of goods and the corresponding penalties to ensure just outcomes in customs disputes.... |
| 1983 SLD 1444, 1983 PLC 304 | LHR-395 of 1980 , decided on 28.11.1982 | The case revolves around the dismissal of a bus conductor from Punjab Urban Transport Corporation due to allegations of non-issuance of tickets and disorderly behaviour. The Labour Court initially ruled in favour of the respondent, reinstating him without back benefits. The Appellate Tribunal upheld this decision, highlighting that negligence and inefficiency do not equate to misconduct. The case underscores the importance of adhering to proper procedures in employment dismissals and the distinction between misconduct and negligence. It serves as a precedent in labour law, specifically in cases involving employee conduct and the justification of dismissal. Keywords include: Labour Law, Employment Dismissal, Negligence, Misconduct, Reinstatement, Punjab Urban Transport.... |
| 2018 SLD 1748, 2018 YLR 1645 | Criminal Bail Applications Nos. 630 and 631 of 201 , decided on 19.02.2018 | The case revolves around the bail applications of Sunny and Asim, accused of serious charges including assault on law enforcement and possession of unlicensed firearms. The court critically evaluated the prosecution's evidence, highlighting discrepancies between witness testimonies and medical reports. Notably, while the FIR indicated that both accused sustained injuries to their right legs, medical records contradicted this, showing injuries to the left legs instead. The judges pointed out that all prosecution witnesses were police personnel, raising concerns about the credibility of the evidence. Given the lengthy custody of the accused without trial and the lack of injuries to the police, the court ruled that further inquiry was warranted. The decision underscored the principle that the benefit of the doubt must favor the accused, thus granting bail. This case highlights crucial aspects of criminal law, including the rights of the accused and the importance of credible evidence in s... |
| 2021 SLD 1685, 2021 PLD 499 | Writ Petition No. 1735 of 2020 , decided on 15.12.2020 | The case revolves around a writ petition filed by a government school teacher who had been proscribed under the Fourth Schedule of the Anti Terrorism Act, 1997. The petitioner challenged the legality of the order, arguing that the Home Department lacked the authority to proscribe him. The Lahore High Court deliberated on the constitutional jurisdiction of the High Court under Article 199, focusing on the enforcement of fundamental rights. The court held that the Secretary of the Home Department acted beyond jurisdiction, as such powers are vested in the Federal Government. The decision highlighted the necessity for reasonable grounds before imposing restrictions on an individual's rights, reinforcing the doctrine of natural justice. The court quashed the impugned order, underscoring the need for transparency and fairness in administrative actions. This case is significant in emphasizing the balance between national security measures and individual rights, providing a precedent for futu... |
| 1992 SLD 2020, 1992 PLJ 291 | Moto Criminal Misc. No.212/M of 1992 , decided on 28.04.1992 | In the case of Moto Criminal Misc. No.212/M of 1992, the Lahore High Court scrutinized the alarming rate of non-execution of court processes, revealing that more than 92 out of every 100 summonses and warrants issued by trial courts were not executed. This situation reflects poorly on the efficiency and dedication of the police department. The court underscored that such negligence could lead to a complete breakdown of the administration of justice. The court summoned the District Magistrate and police officials to explain the delay in service of notices, leading to a discussion about accountability and the necessity for police to prioritize court orders. Ultimately, the court accepted the apologies of the police officials and directed that they take personal responsibility for ensuring that all court processes are executed effectively in the future. This case serves as a critical reminder of the essential role law enforcement plays in facilitating justice and upholding the rule of law... |
| 2024 SLD 3500 | STA NO. 1475/LB/2017 , decided on 16.01.2024 | This case involves the Appellate Tribunal Inland Revenue's decision regarding M/s. Macca Sugar Mills (Pvt) Ltd's appeal against the CIR, RTO, Lahore. The tribunal evaluated the application of Section 23 of the Sales Tax Act, 1990. The decision is significant for businesses navigating sales tax regulations, reinforcing the principles of fairness and compliance in tax matters. The ruling underscores the importance of understanding tax obligations and the rights of taxpayers, making it a key reference for future cases. Keywords: Sales Tax Act, Appellate Tribunal, tax compliance, taxpayer rights, legal precedent.... |
| 2013 SLD 2372, 2013 YLR 435 | Criminal Miscellaneous No. 564-B of 2012 , decided on 24.01.2012 | In the case of Mushtaq Ahmed vs The STATE, the Lahore High Court addressed the issue of bail concerning an offence under section 489-F of the Penal Code, which relates to the dishonestly issuing of cheques. The petitioner, Mushtaq Ahmed, argued that he was wrongfully implicated and maintained his innocence, emphasizing the lack of any documentary evidence to substantiate the claims made in the FIR regarding a business transaction. The court evaluated the circumstances, including the duration of the petitioner's detention without trial progress, and concluded that the case fell under section 497(2) of the Criminal Procedure Code, which allows for bail in cases of further inquiry. The ruling underscored the principle that bail is typically granted in such situations unless compelling reasons exist to deny it. This decision is significant in reinforcing the rights of individuals to secure bail when faced with charges where evidence is lacking or where prolonged detention occurs without tr... |
| 2020 SLD 2471, 2020 CLD 1332 | Appeal No. 103 of 2017 , decided on 06.02.2020 | This case revolves around the appeal filed by Azee Securities (Private) Limited against a penalty imposed by the Securities and Exchange Commission of Pakistan for violations of the Securities Act, 2015, particularly Section 150 and related regulations. The case highlights significant issues regarding the extension of credit to clients, the charging of late payment fees, and the management of client accounts. The Appellate Bench recognized the efforts made by Azee Securities to improve its compliance and reduce the violations. The decision is pivotal in illustrating the regulatory expectations from securities brokers in Pakistan, emphasizing the need for transparent and compliant financial practices. The outcome of this appeal serves as a crucial reminder for financial entities to adhere strictly to regulatory frameworks to avoid punitive measures. The bench's decision to reduce the penalty demonstrates a balanced approach to enforcement, taking into account the appellant's corrective ... |
| 1990 SLD 529, 1990 SCMR 287 | Criminal Petitions for Leave to Appeal Nos. 439 an , decided on 17.06.1989 | The case revolves around the petitions filed by Noor Hussain and Muhammad Hassan regarding the murder conviction of Noor Hussain. Initially sentenced to death, Noor Hussain's sentence was commuted to life imprisonment by the Lahore High Court. Muhammad Hassan's petition sought to enhance this sentence, arguing the High Court's decision was flawed, particularly in relation to the nature of the revenge killing, which involved a distant relative. This case highlights significant legal questions regarding the application of justice in murder cases and the nuances of revenge killings within the ambit of the law. The Supreme Court's decision to grant leave for both petitions opens the door for a thorough examination of sentencing guidelines and the broader implications of familial relationships in determining the severity of punishments. The case raises important discussions on legal standards, the interpretation of laws, and the role of the judiciary in addressing complex criminal matters, ... |
| 2019 SLD 1206, 2019 PLD 382 | Writ Petitions Nos. 13829, 13144, 13145, 13818, 13 , decided on 18.04.2019 | In this significant case, the Lahore High Court dealt with multiple writ petitions filed by Hajj Group Organizer Companies (HGOs) contesting the Hajj Policy and Plan 2019. The petitioners claimed that they were unfairly denied quotas for Hajj despite being duly registered. They argued that the criteria used for allocation were arbitrary and discriminatory. The court, however, found that the policy was developed by a competent committee comprising diverse members from various governmental departments, ensuring a fair process. The criteria for assessing HGOs included past performance in Hajj and Umrah operations, economic viability of packages offered, and the quality of management. The court emphasized that while not every HGO could be granted a quota, the selection process was based on merit and transparency, adhering to Supreme Court guidelines. The ruling also clarified that the allocation of quotas was a matter of administrative discretion and not a violation of any rights. This cas... |
| 2013 SLD 482, 2013 PCRLJ 1623 | Criminal Revision No. 828 of 2012 , decided on 31.05.2013 | In the case of Criminal Revision No. 828 of 2012, the Lahore High Court addressed the issue of summoning additional witnesses under Section 540 of the Criminal Procedure Code. The court analyzed the legality of a prior order from the Special Judge Anti-Corruption Punjab, which allowed the complainant to summon three witnesses who were not previously mentioned during the investigation. The High Court ruled that the complainant could not substantiate the presence of these witnesses during the investigation and that summoning them would violate procedural norms. The decision highlighted the importance of maintaining the integrity of the trial process and ensuring that the rights of the accused are protected. This case serves as a significant reference point for future cases involving the summoning of witnesses in criminal proceedings, reinforcing the necessity for evidence to be established before additional witnesses can be called upon. Key phrases such as 'Criminal Procedure Code', 'sum... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the principles of law and justice, examining the procedural fairness and the rights of the parties involved. The court's decision has significant implications for future legal proceedings, reinforcing the necessity of upholding the rule of law. The case draws attention to the importance of transparency and accountability in the judicial process, ensuring that justice is administered fairly. Legal professionals and advocates are encouraged to reflect on the implications of this ruling in their practice. Keywords relevant to the case include 'judicial fairness', 'legal accountability', 'rule of law', and 'transparency in justice'. Understanding these concepts is essential for anyone involved in the legal field.... |
| 1989 SLD 878, 1989 SCMR 1060, 1989 SLD 1434 | Civil Petition No.99 of 1983 , decided on 09.08.1988 | This case revolves around the legal principles concerning the allotment of government lands, specifically under the Colonization of Government Lands (Punjab) Act and the Constitution of Pakistan. It highlights the procedural aspects of civil petitions and the importance of jurisdiction in civil suits. The Supreme Court found that the petitioner, despite having deposited the sale price for the allotment of an Ahata, did not secure a vested right once the allotment was canceled in favor of the respondent. The case underscores the complexities of land allotment disputes and the legal recourse available to aggrieved parties. Legal professionals must navigate these challenges carefully, as jurisdictional issues can significantly impact the outcomes of such cases. Overall, this ruling serves as a critical reference for future cases involving land allotment and civil jurisdiction, making it essential for legal practitioners to stay informed about similar precedents.... |
| 1993 SLD 552, 1993 SCMR 249 | Civil Appeal No.175 of 1988 , decided on 07.05.1991 | In the case of Civil Appeal No.175 of 1988 before the Supreme Court of Pakistan, the key issue revolved around the discretion exercised by the First Appellate Court regarding the extension of time for depositing pre-emption money. The appellants' suit was initially decreed but faced multiple dismissals in lower courts. The Supreme Court examined whether the Additional District Judge had adequately considered the appellants' request for an extension. Ultimately, the court upheld the decision of the lower court, emphasizing the importance of judicial discretion and the necessity for judges to apply their minds to the cases before them. The ruling serves as a precedent regarding the application of discretion in civil procedure, particularly in cases of pre-emption, and highlights the court's role in ensuring that lower courts adhere to procedural justice.... |
| 2015 SLD 2001, 2015 PTD 1757, 2015 PTCL 850 | Writ Petition No. 871 of 2012 , decided on 28.05.2015 | In the landmark case of Writ Petition No. 871 of 2012, the High Court (AJ&K) addressed the legality of a demand for publicity fees imposed on Habib Bank Limited by the Azad Government of the State of Jammu and Kashmir. The court reviewed the arguments presented by both parties, focusing on the definitions of 'tax' and 'fee' under the Azad Jammu and Kashmir Local Government Act, 1990, and the Interim Constitution Act, 1974. The petitioner contended that the fees demanded were without legal basis and constituted an illegal levy for a service not rendered. The court ultimately ruled that the display of the bank's name at its branches was a statutory obligation and did not equate to advertising, thus rejecting the imposition of the fees. This decision underscores the importance of proper legal procedures in the assessment and collection of taxes and fees, affirming the rights of entities against arbitrary fiscal demands from governmental bodies.... |
| 1974 SLD 196, 1974 SCMR 354 | Civil Petition for Special Leave to Appeal No. 64- , decided on 22.12.1973 | In the case of Mian Khadim Shah vs. Government of West Pakistan, the Supreme Court of Pakistan dealt with issues surrounding land acquisition and procedural objections. The petitioner, Mian Khadim Shah, contested the government's withdrawal from the acquisition of land that had not been delivered to him due to ongoing occupation by nomads. The court found the procedural objections raised by the petitioner to be irrelevant to the merits of the case, leading to the dismissal of the petition. The decision emphasized the importance of factual findings and procedural correctness in land acquisition cases, which are critical for maintaining the integrity of property rights and governmental authority in such matters. This case highlights the intersection of land acquisition laws and the rights of individuals, demonstrating the judiciary's role in upholding legal standards in Pakistan. Keywords such as 'land acquisition', 'property rights', 'Supreme Court Pakistan', 'legal proceedings', and 'g... |
| 2022 SLD 767, (2022) 125 TAX 394, 2022 PTD 1103 | STR (PRA) No. 62678 of 2021 , decided on 11.10.2021 | This case revolves around the Punjab Sales Tax on Services Act, 2012, where M/s Prix Pharmaceutica (Pvt) Ltd. failed to fulfill its obligations as a Withholding Agent. The case highlights the implications of failing to withhold sales tax, the issuance of a show cause notice, and the subsequent legal proceedings that ensued. The Lahore High Court ultimately ruled against the Applicant, citing a significant delay in filing the Reference Application and emphasizing the importance of adhering to the Limitation Act. The judgment sheds light on the responsibilities of withholding agents and the legal ramifications of non-compliance. Key terms such as 'Punjab Sales Tax', 'Withholding Agent', and 'Legal Obligations' are prevalent, reflecting the legal context of tax law in Pakistan.... |
| 1999 SLD 658, 1999 SCMR 2268 | Civil Petition for Leave to Appeal No.610-L of 199 , decided on 09.07.1998 | In the case of Civil Petition for Leave to Appeal No.610-L of 1997, the Supreme Court of Pakistan addressed issues pertaining to promotion criteria under the Service Tribunals Act, 1973 and the Constitution of Pakistan, 1973. The fundamental question revolved around the validity of the Service Tribunal's decision which allowed grace marks to a civil servant in the Customs Department who did not meet the minimum pass marks in one of the examination papers. The court highlighted the importance of consistency in applying rules for promotions, particularly in administrative contexts. The ruling underscored the necessity for fair treatment of civil servants to ensure justice and uphold the integrity of public service. This case serves as a relevant precedent for similar employment disputes involving governmental departments, reinforcing the principles of administrative fairness and the legal frameworks governing civil service promotions.... |
| 2004 SLD 2116, 2004 CLD 1077 | Regular First Appeals Nos. 255 to 257 of 1999 , decided on 29.05.2003 | In the case of Regular First Appeals Nos. 255 to 257 of 1999, the Lahore High Court addressed the appeals from Messrs P&B Carpets (PVT.) LIMITED and others against the judgments of the Banking Court regarding the recovery of loans. The appellants contended that the financial facilities provided by the Bank were not recoverable due to the bank's failure to realize the proceeds of export bills. However, the court found that the appellants had not raised this argument in the lower court and thus could not introduce it at the appellate stage. The court reaffirmed the findings of the Banking Court, which had ruled in favor of the Bank based on the evidence provided, including executed promissory notes and mortgages. The decision emphasized the importance of raising all relevant arguments in the initial proceedings and upheld the principle that new grounds cannot be introduced at the appellate level. This case highlights the rigorous adherence to procedural rules in banking and loan recovery... |
| 2015 SLD 3086 = 2015 PLC 1219 | Writ Petition No. 2171 of 2010 , decided on 24.12.2014 | The Lahore High Court ruled on a case involving the legality of granting advance or premature increments to petitioners who were appointed from lower grades to higher grades prior to the amendment of rules on July 27, 1991. The petitioners claimed entitlement to these increments based on a Supreme Court judgment that did not apply to their situation. The court clarified that only those appointed under specific conditions after the 1991 amendment could claim such benefits. As such, the court dismissed the petition, emphasizing adherence to the established rules regarding promotions and increments. This case highlights the importance of understanding the criteria set forth in employment regulations and their implications in legal claims for benefits. The ruling serves as a reminder for public servants to be aware of the legal framework governing their employment and the impact of amendments on their rights.... |
| 2021 SLD 2642, 2021 SCMR 1507 | Jail Petition No.302 of 2017 , decided on 19.01.2021 | In the case of Jail Petition No.302 of 2017, the Supreme Court of Pakistan dealt with a serious matter involving the murder of Javed Iqbal, who was shot dead in front of his house. The prosecution's case relied heavily on the eyewitness accounts from the deceased's son, Aitzaz Ahsan, and another witness. The court found their testimonies to be credible and compelling, despite challenges raised by the defense regarding the presence of unknown accomplices and alleged discrepancies in the evidence. The court maintained that the prosecution had successfully established the guilt of the accused beyond a reasonable doubt, leading to the dismissal of the petition for leave to appeal. The decision highlighted the importance of reliable eyewitness testimony in criminal cases, and the court's commitment to upholding justice in the face of attempts to undermine it. This case serves as a significant reference for future legal proceedings involving similar circumstances, showcasing the court's rigo... |
| 1996 SLD 238, 1996 PTD 1196, (1995) 213 ITR 299 | Civil Miscellaneous Writ Petition No. 1103 of 1994 , decided on 05.01.1995 | In the case of SHIV SHAKTI RUBBER AND CHEMICALS WORKS vs. Income Tax APPELLATE TRIBUNAL, the Allahabad High Court addressed the issue of the Tribunal's authority to grant stay orders regarding recovery proceedings under the Income Tax Act, 1961. The decision underscored that while the Tribunal has implied power to stay such proceedings, it must do so based on solid judicial principles rather than as a matter of course. The Court noted that the Tribunal had failed to adequately justify its rejection of the stay application, which was deemed contrary to established judicial canons. The High Court directed the Tribunal to reassess the stay application considering the merits of the case, thus ensuring fairness and preventing injustice to the litigants. This case highlights the balance between judicial discretion and the rights of taxpayers, emphasizing the importance of a judicious approach in tax-related matters. Keywords: Income Tax Act, Tribunal stay application, judicial principles, re... |
| 1981 SLD 404, 1981 SCMR 723 | Civil Petitions for Special Leave to Appeal Nos. 6 , decided on 02.02.1980 | In the case of Elahi Bakhsh and others vs. Allah Bakhsh and others, the Supreme Court of Pakistan addressed the issue of land classification in relation to pre-emption rights under the Constitution of Pakistan. The petitioners claimed that the land in question was agricultural and sought to pre-empt its sale. However, the High Court determined that the land was urban immovable property, a decision that was upheld by the Supreme Court. The ruling emphasized the importance of factual evidence in determining land classification and clarified that such decisions are not easily challenged under Article 185(3) of the Constitution. This case highlights the legal nuances involved in property law and the rights of parties in real estate transactions, making it a significant reference for future cases involving land classification and pre-emption rights.... |
| 1981 SLD 437 = 1981 SCMR 787 | Civil Appeal No. (?) in Civil Petition No. 8-P of , decided on 07.05.1980 | This case revolves around a dispute concerning the appointment of Associate Professors at the University of Peshawar. The Peshawar High Court's order from November 20, 1978, was challenged in the Supreme Court. The Supreme Court ultimately ruled that the agreement made by the counsel for both parties to set aside the impugned order was valid, thereby allowing the matter to be reconsidered by the original authority. The case highlights the significance of due process in administrative decisions, particularly in educational institutions. Keywords relevant to this case include Supreme Court, legal proceedings, educational law, justice, and administrative authority.... |
| 2022 SLD 2123, 2022 CLD 332 | R.F.A. No. 14 of 2018 , decided on 28.09.2021 | In the case of R.F.A. No. 14 of 2018, decided by the Balochistan High Court, the court examined the legal principles surrounding negotiable instruments, specifically focusing on Section 118 of the Negotiable Instruments Act, 1881. The plaintiff, Ahmed Shah, filed a suit for recovery against the defendant, Asad Javed, based on a dishonored cheque worth Rs. 20,80,820/-. The court found that the defendant's claims of theft regarding the cheque were unsubstantiated, as he failed to provide credible evidence that the cheque was not issued to the plaintiff. The ruling underscored the importance of the presumption of consideration in negotiable instruments, which mandates that the defendant must prove otherwise when such a cheque is presented in court. Ultimately, the High Court upheld the trial court's decision, reinforcing the legal standards for negotiable instruments and the burden of proof required in such financial disputes. This case serves as a crucial reference for understanding the ... |
| 1989 SLD 1732, 1989 SCMR 1500 | Civil Petition No.820 of 1981 , decided on 20.07.1988 | In the case of NOSHER KHAN Vs TEHSILDAR, TEHSIL JARANWALA, the Supreme Court of Pakistan addressed the constitutional petition regarding the recovery of government dues from the petitioner, a Lambardar. The court emphasized that the determination of any outstanding amount owed by the petitioner was a factual issue for the authorities to resolve. The petitioner's claim that the amount was not due or was less than demanded was not substantiated, and the court upheld the High Court's position that the petitioner had other remedies available under the Land Revenue Act. The decision highlighted the procedural aspects of challenging government actions and reinforced the importance of factual determinations in such cases. The ruling serves as a reference point for similar disputes involving government dues and the rights of Lambardars. The case underscores the critical role of legal representation in navigating complex government regulations and the avenues available for recourse when facing ... |
| 1973 SLD 324, (1973) 27 TAX 218 | Tax Reference No. 13 of 1966 , decided on 01.03.1973 | In the case of Uberoi Co-operative Sports Ltd. vs. Commissioner of Income Tax, the Lahore High Court addressed the appeals regarding income tax assessments for the years 1957-58 and 1958-59. The main issues revolved around the rejection of the petitioner's declared accounts by the Income-tax Officer, who deemed the gross profit rates too low compared to the business's historical performance. The Tribunal upheld the Income-tax Officer's findings and applied a gross profit rate of 15% for foreign sales, which the petitioner contested. The court ultimately determined that the Tribunal had made its decision based on adequate evidence and that the questions raised did not constitute legal issues, thus rejecting the petitioner's requests to refer the matter for further legal interpretation. This case underscores the importance of historical performance in tax assessments and the discretion afforded to tax authorities in determining acceptable profit rates.... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation and application of the National Accountability Ordinance, 1999. The Sindh High Court examined the legal provisions and their implications on the parties involved. The court's ruling focused on the principles of accountability, justice, and fairness, highlighting the importance of these values in legal proceedings. The judges provided a detailed analysis of the law, discussing its relevance in contemporary legal contexts. The decision is expected to influence future cases, establishing a benchmark for accountability within the legal framework. The case attracted attention due to its implications for various stakeholders, including legal practitioners, policymakers, and the general public. The ruling has been seen as a pivotal moment in the ongoing discourse surrounding legal accountability and the role of the judiciary in safeguarding rights and freedoms. Keywords: National Accountability Ordinance, Sindh High Court, judicial accountability, ... |
| 1974 SLD 54 = (1974) 29 TAX 193 | Civil Petition for Special Leave to Appeal Nos. 21 , decided on 12.10.1973 | This case revolves around the interpretation of the Sales Tax Act, particularly regarding exemptions for goods classified as ornaments and jewellery. The petitioner, Rehmat-Ullah & Sons, sought exemption from sales tax for metallic chains and bracelets intended for use with watches. The Supreme Court reinforced that exemptions in tax law should be strictly construed, ruling that the items did not fall within the defined categories of jewellery as per the relevant notifications. The decision highlighted the importance of factual findings from lower courts and the necessity of raising all claims at the appropriate statutory levels. Legal practitioners should note the implications of this ruling for future cases involving sales tax exemptions and the definitions of goods under tax law. This case serves as a critical reference point for understanding the boundaries of tax exemptions in Pakistan, particularly in relation to the manufacturing of decorative items.... |
| 1982 SLD 1516, 1982 PLC 444 | KAR-701 of 1981 , decided on 14.01.1982 | This case revolves around the Labour Appellate Tribunal's evaluation of the authority of the Labour Court to issue temporary injunctions in matters of employee transfers under the Industrial Relations Ordinance. Muhammad Iqbal Qureshi, a Chief Reporter for the Associated Press of Pakistan, contested his transfer to Hyderabad after a series of employment adjustments. The Tribunal ruled that the Labour Court exceeded its jurisdiction in granting a temporary injunction, which was deemed unwarranted. The judgement clarified the limitations of Labour Court powers in enforcing employee rights and emphasized the balance between employer discretion and employee rights. This case highlights significant aspects of labor law, temporary injunctions, and the procedural authority of labor courts in Pakistan, making it a pivotal reference for similar disputes. Key terms include labor rights, employee transfer, injunction, and jurisdictional authority in labor disputes.... |
| 1995 SLD 1475, 1995 PLC 789 | Civil Petition for Leave to Appeal No. 281 of 1994 , decided on 07.12.1994 | This case revolves around the issue of house rent allowance entitlement for government employees, specifically focusing on the implications of an Office Memorandum dated 11-1-1981. Mrs. Akhtar Usman, a government employee, had surrendered her official accommodation to live with her husband, who was employed by a statutory body. After starting to draw house rent allowance, she faced demands for refund from the Accountant-General. The case highlights the intersection of employment regulations and family circumstances, as the Court scrutinized the applicability of the rules governing house rent allowance in light of the dual employment situation. Keywords include 'house rent allowance', 'government servants', 'employment regulations', and 'legal appeal'.... |
| 2009 SLD 3374, 2009 PCRLJ 612 | Criminal Appeal No.411 of 2004 , decided on 20.06.2008 | In the case of Aurangzaib versus The State, the Islamabad High Court addressed significant issues surrounding the evidence presented against the appellant, Aurangzaib, who was accused of murder under the Penal Code (XLV of 1860), section 302(b)/34. The court highlighted the importance of credible evidence in criminal proceedings, emphasizing that the prosecution must prove guilt beyond a reasonable doubt. The judgment underscored the principle that doubts in the prosecution's case should favor the accused, leading to his acquittal. Key factors included inconsistencies in witness testimonies, the absence of recovered crime scene evidence, and the failure of law enforcement to adequately pursue the appellant during the investigation period. The court's decision reinforces the fundamental tenet of criminal justice that protects the rights of the innocent while holding the guilty accountable.... |
| 2004 SLD 2200, (2004) 266 ITR 595 | TAX CASE NO. 262 OF 2000 , decided on 05.11.2003 | The case revolves around the interpretation of Section 28(i) of the Income-tax Act, 1961, concerning business loss and deductions. The assessee, engaged in the paper trade, claimed a sum as a bad debt, arguing that the payment made to Dena Paper was connected to a debt owed by Ananda Traders. The Tribunal found the claim to be valid as a trading loss, leading to an appeal by the Revenue. The Madras High Court upheld the Tribunal's decision, clarifying that since the assessee had taken possession of the goods, the payment was a necessary business expenditure. This case highlights key concepts in tax law, particularly around business losses and the treatment of bad debts, which are crucial for businesses navigating tax obligations. It serves as a precedent for similar cases involving trading losses and deductions under the Income-tax Act.... |
| 2016 SLD 1198, 2016 PTD 2089 | Complaint No.66/MLN/IT(44)554 of 2016 , decided on 23.06.2016 | This case concerns the complaint filed by Messrs Chicago Metal Works (Pvt.) Ltd. regarding the non-payment of a tax refund amounting to Rs.966,344 for the tax year 2015. The refund was due to various tax withholdings, including advance tax and taxes on goods and services. The Federal Tax Ombudsman found that the revenue authorities had initiated a verification process but failed to complete it within the statutory timeframe, thereby constituting maladministration. The Ombudsman directed the FBR to expedite the refund process and ensure compliance with the stipulated legal provisions. This case underscores the critical need for efficiency and accountability in tax administration, particularly in refund claims. Taxpayers should be aware of their rights regarding timely refunds and the mechanisms available for recourse in cases of administrative delay. The decision serves as a precedent for similar future cases where taxpayers face undue delays in receiving due refunds.... |
| 2012 SLD 245, 2012 PCRLJ 1655 | Criminal Miscellaneous No. 7573/B of 2012 , decided on 19.06.2012 | In the Lahore High Court case involving pre-arrest bail, the court addressed allegations against petitioners Muhammad Sadiq, Muhammad Afzal, and Muhammad Siddique regarding theft. The ruling emphasized the importance of due process, noting that the complainant's actions indicated possible mala fides, especially considering a civil suit was ongoing. The court found the police's actions in apprehending one of the petitioners to be illegal and confirmed the pre-arrest bail to protect the petitioners from further unlawful treatment. This case underscores the intersection of criminal and civil law, highlighting the necessity for a fair judicial process. Key terms include pre-arrest bail, criminal procedure, and mala fides, which are essential for understanding the legal implications and protections afforded to individuals in similar situations.... |
| 2001 SLD 1543, 2001 PLC 113 | Case No.4 A (129) of 2000 L , decided on 21.07.2000 | This case revolves around the dismissal of a petition concerning unfair labor practices filed by an employee of Pakistan Railways. The petitioner, a Gang Mate, alleged wrongful termination without due process, claiming his dismissal was due to his involvement in trade union activities. However, the court found that the Industrial Relations Ordinance was not applicable to him as he was employed on a MOD Line, which is excluded from the provisions of the Ordinance. The case highlights the complexities of labor laws in relation to military and defense-related employment, and the specific legal restrictions placed on employees in these roles. The ruling serves as a precedent for similar cases involving employees in essential services and the limits of labor rights within such contexts.... |
| 1980 SLD 892, (1980) 123 ITR 509 | IT CASE No. 14 OF 1978 , decided on 16.08.1978 | This case revolves around the interpretation of the Gift-tax Act, 1958, particularly concerning gifts made to daughters during the partition of a Hindu Joint Family. The Tribunal ruled that gifts made on the occasion of marriage are exempt from tax under the Act, while provisions made for unmarried daughters in the partition deed were classified as discharging a legal obligation rather than a gift. The decision highlights the nuances of Hindu law regarding family obligations and tax exemptions, emphasizing the distinction between voluntary gifts and those made to fulfill legal duties. This case serves as a critical reference for understanding tax implications in familial property distributions, especially in the context of agricultural lands in India. It is essential for legal practitioners and tax advisors to be aware of such precedents when advising clients on similar matters.... |
| 2007 SLD 437, 2007 PLD 17 | Criminal Appeal No. 808 and Criminal Revision No. , decided on 07.07.2006 | The case of Asar Ali vs. Muhammad Zada involves serious charges under the Pakistan Penal Code. Asar Ali was accused of attempting to murder Muhammad Zada during a dispute over land. The incident occurred on December 18, 2004, when both parties were armed, and Asar Ali fired at Muhammad Zada, resulting in injury. The trial court found Asar Ali guilty, leading to a five-year sentence and a substantial fine. The case emphasizes the importance of prompt reporting and the reliability of eyewitness accounts in criminal proceedings. The court highlighted that the quality of evidence is paramount, and the prosecution's case was supported by medical evidence and eyewitness testimony. The appeal process reinforced the conviction, demonstrating the judicial system's commitment to upholding justice. This case serves as a significant reference point in criminal law, particularly concerning the evaluation of evidence and the application of the Pakistan Penal Code.... |
| 2004 SLD 1123 = 2004 SCMR 1134 | Criminal Petition No. 534-L of 2001 , decided on 21.05.2002 | This case revolves around the murder of Muhammad Hasan, who was killed by Sharif Ahmad and Bashir Ahmad due to alleged illicit relations with the aunt of the accused. The Lahore High Court initially convicted the respondents and sentenced them to death, but upon appeal, the sentence was reduced to life imprisonment, citing family honor as a motive. The Supreme Court upheld this decision, stating that the prosecution had established the case under section 302(b) of the Penal Code but recognized the mitigating circumstances that warranted a lesser sentence. This case highlights legal principles related to murder, family honor, and the interpretation of evidence in criminal law. Key terms include 'murder conviction', 'life imprisonment', 'family honor defense', and 'illicit relations'.... |
| 2020 SLD 909, 2020 CLD 954 | High Court Appeal No. 277 of 2017 , decided on 22.11.2019 | In the case of Bank Islami Pakistan Limited vs. Manzar Masood, the Sindh High Court dealt with the conflict between banking confidentiality and the powers of the income tax authorities to seek information. The bank challenged the validity of a notice issued by the tax authorities under Section 176(1)(a) of the Income Tax Ordinance, 2001, which sought details regarding Debit/Credit Card machines installed at commercial establishments. The petitioner argued that the notice was issued without lawful authority and constituted a fishing expedition. However, the court ruled that the tax authorities have extensive powers to obtain information relevant to tax obligations, and the requested information did not infringe upon client confidentiality as defined under the Banking Companies Ordinance. The court emphasized the importance of compliance with tax regulations and the need for financial institutions to cooperate with tax authorities to ensure proper revenue collection. The judgment reinfor... |
| 1993 SLD 977, 1993 CLC 1812 | F.R.A. No. 412 of 1991 , decided on 31.03.1992 | In the case F.R.A. No. 412 of 1991 adjudicated by the Sindh High Court, the appellant Syed Haider Abbas Rizvi challenged the decision of the Rent Controller, which had ordered his eviction from a rented property due to non-payment of rent. The Rent Controller had earlier directed the appellant to deposit overdue rent amounting to Rs. 19,000 by a fixed date, which the appellant failed to do, citing illness. The court emphasized that under the Sindh Rented Premises Ordinance, the Rent Controller lacked the authority to extend the time for payment. This decision aligns with established case law, reinforcing strict adherence to procedural obligations for tenants to benefit from protections under the Ordinance. The court's ruling has significant implications for tenant rights and landlord-tenant disputes, particularly regarding the enforcement of rent payment timelines and the consequences of default. This case highlights the importance of timely rent payments and the legal ramifications of... |
| 1997 SLD 547, 1997 SCMR 167 | Civil Petition No. 1684-L of 1996 , decided on 20.11.1996 | This case revolves around the transfer of civil servants, Miss Rukhsana Ijaz and another respondent, which was contested in the Lahore High Court. The High Court initially admitted the writ petition and suspended the transfer order, which led to an appeal to the Supreme Court. The Supreme Court ruled that such disputes regarding civil servant transfers should be handled by the Service Tribunal, emphasizing the jurisdictional limitations of the High Court as outlined in Article 212(2) of the Constitution. The case illustrates the procedural nuances and legal frameworks governing civil service matters in Pakistan, highlighting the necessity for civil servants to follow the appropriate legal avenues for disputes related to their service conditions. This ruling serves as a significant reference for future cases involving administrative law and civil service regulations.... |
| 1999 SLD 460, 1999 SCMR 2245 | Civil Petition No. 1590-L of 1998 , decided on 29.01.1999 | In the case of Civil Petition No. 1590-L of 1998, the Supreme Court of Pakistan deliberated on the dismissal of civil servant Liaqat Ali Khan. The Federal Service Tribunal had set aside his dismissal, leading to an appeal by the President of United Bank Ltd. The Court granted leave to consider the validity of the Tribunal's decision. This case highlights the procedural safeguards in the dismissal of civil servants under the Service Tribunals Act and the Constitution of Pakistan. It addresses key issues such as the grounds for dismissal, the appeal process, and the implications of salary payments during the appeal. This case is significant for understanding the rights of civil servants and the legal frameworks governing employment in the public sector, making it a relevant reference for legal practitioners and scholars interested in administrative law and employment rights.... |
| 1982 SLD 481, 1982 SCMR 804 | Civil Petition for Special Leave to Appeal No. 8 o , decided on 12.03.1980 | In the case of Civil Petition for Special Leave to Appeal No. 8 of 1975, the Supreme Court of Pakistan addressed a dispute regarding the eviction of a tenant from a shop in Anarkali, Lahore, due to non-payment of rent. The petitioner, Muhammad Siddiq, contested the eviction on grounds of a purported collusion in the partition of the property, which had originally been co-owned. The court emphasized the importance of adhering to landlord-tenant laws, specifically under the West Pakistan Urban Rent Restriction Ordinance, which protects landlords' rights to receive rent. The court highlighted that the tenant's persistent refusal to acknowledge the respondent, Muhammad Sharif, as the landlord constituted a wilful default in rent payment. The decision underscored the necessity for tenants to recognize the legal rights of landlords, especially following property transfers and partitions. The court found no merit in the petitioner's arguments against the lower court's unanimous decision and r... |
| 2015 SLD 3050, 2015 PLC 986 | Writ Petitions Nos. 19330, 19613 to 19616, 20545 a , decided on 23.12.2014 | This case revolves around the authority of transfer orders within the Punjab Criminal Prosecution Service. The petitioners, all Assistant District Public Prosecutors, contested the legality of their transfers ordered by the Secretary of the Prosecution Department, asserting that only the Prosecutor General could issue such orders. The Lahore High Court, however, upheld the Secretary's authority, emphasizing the legal framework established by the Punjab Criminal Prosecution Service Act, 2006, and the associated rules. The court's decision clarified the roles of different authorities within the prosecution service, distinguishing this case from a prior ruling involving the Sindh Criminal Prosecution Service. The outcome highlighted the importance of understanding the administrative structure and the legal powers vested in various officials, ultimately reaffirming the legitimacy of the Secretary's actions in transferring the petitioners. This ruling is significant for public servants with... |
| 2018 SLD 95, 2018 SCMR 139 | Civil Appeal No. 410-L of 2009 , decided on 21.11.2017 | In the Supreme Court of Pakistan's case of Civil Appeal No. 410-L of 2009, the primary legal issue revolved around the validity of a gift deed and the claims of a legal heir. The Court addressed the requirement for a donee to prove the original transaction of gift, especially when it excludes an heir. The ruling emphasized that mere possession transfer is insufficient for a valid gift under the law. The case established crucial precedents regarding inheritance rights and the evidentiary burden on parties claiming under a gift. This decision is significant for practitioners in inheritance law, particularly in cases involving disputes over gifts and legal heirs. The ruling reaffirms the principles established in previous cases and underscores the importance of proper documentation in gift transactions.... |
| 1956 SLD 34, 1956 PLD 65 | Criminal Appeal No. 25 of 1954 , decided on 08.11.1955 | In this landmark case, the Supreme Court of India addressed the issue of whether a Commissioner appointed under the Public Servants Inquiries Act, 1850 qualifies as a Court for the purposes of the Contempt of Courts Act, 1952. The case arose from a complaint against a Deputy Secretary who had written a letter to the Commissioner, which was alleged to have interfered with the inquiry into the respondent's conduct as a public servant. The Court examined the definitions of 'Court' and 'judicial power' across various statutes, emphasizing the necessity of finality and authoritativeness in judicial decisions. Ultimately, the Supreme Court ruled that the Commissioner was not a Court, thereby reversing the High Court's decision that had found the appellant guilty of contempt. This case is significant in understanding the delineation between administrative inquiries and judicial proceedings, and it emphasizes the importance of adhering to the definitions established in law regarding the powers... |
| 2020 SLD 1205, 2020 PLC 82 | Constitutional Petitions Nos. 889 to 931 of 2018 , decided on 25.11.2019 | In the case of National Construction Limited vs. National Industrial Relations Commission, the Balochistan High Court adjudicated on constitutional petitions regarding the termination of services and payment of arrears to employees. The court emphasized the importance of adhering to the timelines set forth in the Industrial Relations Act, 2012. The High Court found that the petitioner had failed to provide a convincing explanation for the delay in filing their appeals, thereby reinforcing the legal principle that delay defeats equity. The court's decision highlighted the need for vigilance and prompt action in legal matters, ensuring that aggrieved parties adhere to prescribed timelines to safeguard their rights. This case serves as a significant reminder of the procedural requirements in labor disputes and the necessity for parties to act promptly to enforce their rights.... |
| 2013 SLD 173 | ITA No. 1769/LB/2012 | In the case of M/s. Profarm Pakistan (Pvt.) Ltd. vs. The CIR (Appeals-II), Lahore, the Appellate Tribunal Inland Revenue dealt with an appeal concerning income tax obligations under the Income Tax Ordinance, 2001. The taxpayer, a private limited company engaged in cattle and buffalo raising, filed an appeal against the decision of the Commissioner of Inland Revenue (Appeals-III) regarding tax deductions. The case revolved around allegations of tax defaults on various heads of payments, where the taxpayer contended that they had complied with all tax regulations, including deductions and deposits of withholding tax. The Tribunal found merit in the taxpayer's arguments that the initial order lacked a thorough review of the withholding tax statements and remanded the case for further investigation. This case emphasizes the importance of proper documentation and adherence to tax laws, particularly regarding withholding tax obligations. Keywords such as 'Income Tax Ordinance', 'withholding ... |
| 1989 SLD 1139, 1989 PLC 165 | Appeal No. 12(41) of 1988 , decided on 04.12.1988 | This case revolves around an appeal concerning unfair labor practices within the H.B.F.C. Employees Union. Zafar Iqbal Bhatti filed a petition alleging that the office-bearers of the union were engaging in practices that undermined the rights of union members. The National Industrial Relations Commission examined the claims and the validity of the actions taken against the office-bearers. The case highlights issues of labor relations, union rights, and the legal framework governing industrial relations in Pakistan. The decision emphasized the importance of allowing elected representatives to fulfill their duties unless there is a compelling reason to restrict their actions. This ruling is significant for labor law practitioners, union members, and employers, as it reinforces the protections afforded to union officials against unfounded claims of misconduct. Keywords: labor law, unfair labor practice, industrial relations, union rights, legal framework, Pakistan.... |
| 2017 SLD 1566, 2017 PTD 2403 | K-1000 of 2016 , decided on 13.01.2017 | In the case of MESSRS SHAHEEN CHEMICAL vs. DEPUTY COLLECTOR OF CUSTOMS, the Customs Appellate Tribunal addressed the appeal concerning the confiscation of recycled plastic granules imported from the UAE. The appellant argued that the goods were certified as non-hazardous, complying with the Import Policy Order requirements. The Tribunal reviewed the facts, including prior acceptance of similar certifications, and concluded that the confiscation was not justified. The decision underscored the importance of adhering to international standards, such as the Basel Convention, while interpreting local laws. The ruling emphasizes the need for consistent application of regulations to prevent arbitrary enforcement and discrimination against importers. This case is significant for importers dealing with recycled materials, illustrating the balance between environmental compliance and trade facilitation.... |
| 2011 SLD 1358, 2011 SCMR 320 | C.P.L.A. No. 244-K of 2009 , decided on 20.05.2009 | The Supreme Court of Pakistan's decision in C.P.L.A. No. 244-K of 2009 clarifies the legal principles surrounding landlord-tenant relationships under the Sindh Rented Premises Ordinance (XVII of 1979). The case involved a dispute where the tenant claimed to have purchased the rented premises, leading to a denial of the landlord-tenant relationship. The court emphasized that tenants must vacate the premises and file for specific performance if they claim ownership, as the question of ownership cannot be resolved by the Rent Controller. This landmark ruling highlights the significance of compliance with rent orders and the procedural requirements for tenants seeking to assert ownership rights. Keywords: landlord-tenant relationship, ejectment petition, Sindh Rented Premises Ordinance, Supreme Court of Pakistan, specific performance.... |
| 2006 SLD 116, 2006 PTD 1515, (2006) 94 TAX 108 | I.T.As. Nos. 506/LB and 1233/LB of 2005 , decided on 07.09.2005 | This case involves an appeal against the decision of the First Appellate Authority regarding the assessment of an AOP deriving income from metal work. The Tribunal found that the First Appellate Authority had incorrectly remanded the case for de novo assessment rather than annulling it, particularly after acknowledging the strength of the assessee's arguments. The Tribunal annulled the amended assessment made by the Deputy Commissioner of Income Tax, stating that he lacked the jurisdiction to amend the assessment under the Income Tax Ordinance, 2001. This case highlights critical issues of jurisdiction and the appropriate authority in tax assessments, emphasizing the need for clear legal frameworks to avoid arbitrary decisions. The case underlines the significance of adhering to legal standards in tax matters to ensure fair and just outcomes. The emphasis on jurisdictional authority is crucial in maintaining the integrity of tax assessments and the appeals process.... |
| 1992 SLD 1587, (1992) 196 ITR 762 | D-2741 of 2016 , decided on 01.01.1992 | In the landmark case decided by the Karnataka High Court, the court examined the interplay between sections 144A and 144B of the Income-tax Act, 1961. This case is significant for understanding procedural aspects of tax assessments. The court held that the Inspecting Assistant Commissioner (IAC) has the authority to issue directions under section 144A even when a draft assessment order is submitted under section 144B, provided the assessee is heard. This ruling reinforces the principle that procedural provisions should not be viewed in a strictly literal manner but rather in a way that facilitates the assessment process. The decision also clarifies that the assessment remains pending until the IAC issues a direction under section 144B, ensuring that the rights of the assessee are protected during the assessment process. This case also highlights the importance of fair hearing in tax assessments and is essential for tax practitioners and litigators. Keywords: Income-tax Act, procedural ... |
| 1990 SLD 1087, 1990 SCMR 1428 | Civil Petition No. 87-R of 1989 , decided on 14.01.1990 | This case revolves around the interpretation of promotion policies under the Service Tribunals Act of 1973 and the Constitution of Pakistan. The Supreme Court was tasked with determining if a civil servant, despite having average performance reports, can qualify for promotion based solely on remarks from their reporting officer. The Service Tribunal had ruled affirmatively, stating that the civil servant was eligible for a 'move-over' to a higher pay scale. The Federation of Pakistan appealed this decision, arguing that promotions are based on comprehensive assessments rather than isolated comments. This case highlights the complexities of civil service promotions and the legal standards governing them, making it a significant reference for future cases concerning public service evaluations and promotion criteria.... |
| 1987 SLD 3131 = (1987) 166 ITR 687 | This case revolves around the interpretation of section 69B of the Income-tax Act, 1961, concerning undisclosed investments. The Kerala High Court examined the actions of the South Indian Rubber Products, which had pledged synthetic sheets to a bank for a loan but failed to reflect this in their books of account. The assessing authority discovered discrepancies and, after examining evidence, determined that the value of the unaccounted stock should be added to the firm's income. The case highlights issues of transparency in financial disclosures and the responsibilities of businesses in maintaining accurate records. The court ultimately sided with the ITO, emphasizing the importance of evidence and proper accounting practices in tax assessments. Keywords such as 'undisclosed income', 'Income-tax Act', and 'financial accountability' are crucial for understanding the implications of this ruling.... | |
| 1995 SLD 1345, 1995 PLC 585 | LHR-313 of 1986 , decided on 15.06.1986 | The Labour Appellate Tribunal, Punjab, in the appeal case LHR-313 of 1986, dealt with the matter of reinstatement and back benefits under the Industrial Relations Ordinance. The case involved the Superintendent of the Government Printing Press, Lahore, as the appellant and Zawar Ahmad Khan as the respondent. The core issue revolved around the respondent's claim of being jobless after termination of service. The Tribunal upheld the Labour Court's decision to award back benefits, emphasizing the shifting onus of proof to the employer to demonstrate any earnings or employment of the respondent during the dismissal period. The case highlights important aspects of labor rights and the burden of proof in employment disputes, making it a significant reference for similar cases in the context of labor law in Pakistan.... |
| 2014 SLD 1499, 2014 PTD 935, (2014) 110 TAX 1 | I.T.A. No.74/KB of 2010 , decided on 02.12.2013 | In the case I.T.A. No.74/KB of 2010, heard by the Appellate Tribunal Inland Revenue, the key issue was the apportionment of deductions under Section 67 of the Income Tax Ordinance, 2001. The taxpayer, Pakistan Refinery Limited, argued for a reasonable basis for apportioning direct and indirect expenses related to crude oil processing. The Tribunal underscored the importance of a reasonable basis that reflects the nature and size of business activities. The case examined various income tax laws, including the Income Tax Rules of 2002 and 1982, and the Income Tax Ordinance of 2001 and 1979. The Tribunal ruled that the taxpayer's method of apportionment based on the quantity of products sold was justified, while the department's reliance on turnover for apportionment was deemed inappropriate. The decision provided clarity on the application of tax regulations concerning export and local sales, emphasizing that the method of apportionment should be consistent and reasonable, particularly i... |
| 2003 SLD 192, 2003 PTD 2077, (2003) 88 TAX 216 | Income Tax Appeal No. 402 of 1998 , decided on 17.04.2003 | The case revolves around an Income Tax Appeal No. 402 of 1998, adjudicated by the Lahore High Court on April 17, 2003. The central issue was the imposition of penalties under section 108(b) of the Income Tax Ordinance, 1979 for the non-filing of salary statements by the Commissioner of Income Tax. The Court scrutinized the Tribunal's interpretation regarding the absence of specified filing dates and clarified the authority of the Central Board of Revenue (C.B.R.) to set rules and deadlines for such filings. The ruling emphasized that penalties cannot be justified if statutory obligations are not clearly defined. The High Court's decision reinforced the legal framework guiding income tax compliance, ensuring that taxpayers are not unfairly penalized due to ambiguous regulations. This case serves as a precedent for future income tax disputes, highlighting the critical balance between regulatory compliance and taxpayer rights.... |
| 2022 SLD 2323, 2022 SCMR 2001 | Civil Petition No. 3130 of 2020 , decided on 29.09.2022 | In the case of Muhammad Ali vs. Samina Qasim Tarar and others, the Supreme Court of Pakistan addressed issues of criminal breach of trust under sections 405 and 406 of the Penal Code. The petitioner, Muhammad Ali, alleged that after entering into a sale agreement for a property, the respondents failed to transfer ownership and sold the property to another individual, thereby committing a breach of trust. The High Court had quashed the FIR, leading to the Supreme Court's intervention. The decision underscored the dual avenues of civil and criminal remedies, asserting that the nature of the act does not lose its criminality simply due to civil implications. The ruling highlighted the necessity for thorough investigation and trial to determine the legitimacy of the allegations raised by the petitioner, ensuring the judicial process is upheld.... |
| 1983 SLD 918 = (1983) 141 ITR 278 | IT REFERENCE No. 139 OF 1976 | In the case of IT REFERENCE No. 139 OF 1976, the Calcutta High Court addressed the issue of whether certain payments made by a foreign company, engaged in securing and executing contracts in India, could be classified as revenue expenditure under Section 37(1) of the Income-tax Act, 1961. The company made payments to two Indian firms as commission for their assistance in securing contracts. Initially, the Income Tax Officer disallowed these payments, classifying them as capital expenditures, which led to an appeal. The Tribunal found that the payments were not made for the initiation of the business, which had started well before the payments were made. The Tribunal concluded that the payments were necessary for the normal operations of the business and did not create any enduring asset. This ruling underscores the distinction between capital and revenue expenditures, emphasizing that expenses incurred in the regular course of business, particularly for securing contracts, are generall... |
| 2015 SLD 729, 2015 YLR 836 | Criminal Appeal No. S-222 of 2012 , decided on 28.02.2014 | In the case of Khuda Bux and others vs. The State, the Sindh High Court addressed allegations of dacoity involving multiple accused and a complainant. The court found that the prosecution's case was riddled with inconsistencies, including a delay in filing the FIR which was not adequately explained. The court emphasized the political rivalry between the parties and noted that the evidence was not credible enough to support the charges. The judgment reflects the importance of thorough investigations and the need for reliable evidence in criminal proceedings. Keywords: Sindh High Court, Dacoity, Pakistan Penal Code, Criminal Appeal, Political Rivalry, FIR Delay, Acquittal.... |
| 2002 SLD 2142 = 2002 CLD 472 | Civil Appeal No. 238 of 1999 , decided on 06.11.2001 | This case revolves around the legal interpretation of the Five Years Foreign Currency Bearer Certificates and their relation to the Public Debt Act, 1944. The Supreme Court of Pakistan examined whether the rules governing these certificates were consistent with the rights provided under the Economic Reforms legislation. The Court determined that the provisions preventing the issuance of duplicate certificates in cases of loss or damage were not only unjust but also unconstitutional. The judgment emphasized the importance of safeguarding investments in foreign currencies, aligning with the overarching goal of promoting economic security and protecting individual rights. This decision has significant implications for investors and the banking sector, ensuring that holders of such certificates are not deprived of their financial rights due to procedural limitations. The ruling is a landmark case in the realm of financial securities and public debt law in Pakistan.... |