Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1978 SLD 1117, 1978 PLC 422 | KAR-160 of 1977 , decided on 28.06.1977 | The case of SINGER SEWING MACHINE COMPANY vs EMPLOYEES UNION addresses the interpretation of a settlement regarding pay scales under the Industrial Relations Ordinance (XXIII of 1969). The core issue was the effective date of a salary increase agreed upon during a settlement on March 12, 1976. While the Union argued for an effective date of January 1, 1976, the Management claimed it was January 1, 1977. The Tribunal, after reviewing the terms of the settlement and the original demands, ruled in favor of the Union, establishing that the revised pay scales were effective from January 1, 1976. This case highlights the importance of clear terms in labor agreements and the enforcement of settlements in industrial relations disputes. Keywords like 'Industrial Relations', 'Labor Dispute', 'Pay Scales', and 'Settlement Interpretation' are central to this case and relevant in discussions surrounding labor law and employee rights.... |
| 1997 SLD 676, 1997 CLC 683 | Civil Revision No. 390/BWP and Civil Miscellaneous , decided on 20.08.1996 | This case revolves around the auction for the collection of export tax by the District Council, Bahawalpur. The petitioner, Muhammad Ramzan, was the highest bidder, but his bid was canceled due to non-payment of the required amount within the stipulated time. The Lahore High Court upheld the decision of the lower courts, stating that the petitioner had sufficient time to comply with payment rules but failed to do so. The court ruled that the re-auction was valid and that the petitioner did not face irreparable loss from the cancellation of his bid. The decision highlighted the importance of adhering to auction terms and reinforced the legal principle that failure to comply with contractual obligations can lead to adverse consequences. The ruling emphasizes the court's reluctance to intervene in matters of financial contracts where damages can be assessed, thus maintaining the integrity of public auction processes.... |
| 1952 SLD 287, (1952) 22 ITR 195 | D-2741 of 1942 , decided on 01.01.1952 | In the landmark case of Hari Kailash & Co. v. Commissioner of Income Tax, the Allahabad High Court examined the taxation implications of compensation received by an assessee-firm for the termination of a business agreement. The case revolved around the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, particularly focusing on whether the compensation received was a revenue receipt. The court found that the compensation, amounting to Rs. 37,248, was paid for the termination of business rights and not for profits accrued, thus ruling it as non-taxable income. This case is pivotal for understanding the nuances of income tax law, especially in relation to contractual agreements and their termination. Legal professionals and tax consultants often reference this case when assessing similar situations regarding contract termination and tax obligations. Key terms include 'income tax', 'business termination', 'revenue receipt', and 'contractual agreements', making it highly relevant in... |
| 2003 SLD 2530, 2003 CLC 627 | D-615 of 1991 and D-632 of 1993 , decided on 31.10.2001 | In the case of Sindh High Court Constitutional Petitions Nos. D-615 of 1991 and D-632 of 1993, the court addressed the legality of a residential plot's conversion into an educational institution. The petitioners argued that the conversion infringed upon their privacy and residential rights. However, the court ruled that the necessary permissions were granted, thus legitimizing the conversion. The case highlights the balance between residential rights and community needs, particularly in urban settings where educational institutions are increasingly necessary. Legal precedents and constitutional provisions were invoked as the court emphasized the importance of community welfare over individual grievances. This ruling is significant for similar future cases involving property rights and community amenities, making it a crucial reference point in real estate and educational institution disputes.... |
| 2024 SLD 4619, 2024 PLJ 1 | C.A. No. 1191 of 2016 & Const. P. No. 18 of 2000 , decided on 12.09.2023 | In the case of Ex. Col. Muhammad Azad Minhas and Inayatullah Khan, the Supreme Court of Pakistan dealt with significant legal issues surrounding military law and constitutional rights. The petitioners, both former military officers, challenged their convictions by the Field General Court Martial for conspiring to wage war against Pakistan. The Court examined the applicability of the Pakistan Army Act, 1952, and the Criminal Procedure Code, emphasizing the lawful conduct of military trials. Key legal concepts, including double jeopardy and the principle of laches, were central to the Court's ruling, which ultimately reaffirmed the authority of military courts and the importance of discipline within the armed forces. The decision highlighted the balance between individual rights and military obligations, providing a critical perspective on the enforcement of military law in Pakistan.... |
| 1998 SLD 1098 = 1998 PTD 2078 | I.T.As. Nos.1482/KB, 1483/KB, 1484/KB of 1997-98 , decided on 17.03.1998 | This case revolves around the Income Tax Ordinance, 1979, particularly focusing on the exemption provided under clause 125(B) for industrial undertakings. The Income Tax Appellate Tribunal reviewed the appeals related to the erroneous granting of exemptions to the appellant, which was found to be prejudicial to revenue. The Tribunal, led by Chairman Muhammad Mujibullah Siddiqui and Accountant Member Muhammad Mahboob Alam, emphasized the independence of each assessment year, highlighting that exemptions can be revoked if the conditions are not met in subsequent years. The decision clarifies the wide powers held by the IAC under section 66-A to modify or cancel assessments, reinforcing the principle that tax assessments must be based on the facts of each specific year. This ruling is significant for taxpayers and practitioners, as it underscores the importance of compliance with tax regulations and the procedural rigor required for maintaining exemptions. The case also references PLD 199... |
| 2001 SLD 241, 2001 PTD 1725, (2000) 241 ITR 216, (2000) 82 TAX 376 | Writ Petition No. 3198 of 1998 , decided on 11.02.1999 | In the case of Smt. Shashi Devi vs. Income Tax Officer, the Madhya Pradesh High Court addressed issues surrounding the Voluntary Disclosure of Income Scheme, 1997, and the authority of the Income Tax Department to investigate declared income. The petitioner, Smt. Shashi Devi, claimed to have invested a substantial amount in constructing a property but could not fully substantiate her claims. The court emphasized that voluntary disclosures do not negate the Department's right to verify the actual expenses incurred. This case elucidates the balance between taxpayer declarations and the government's duty to ensure compliance with tax laws. Keywords such as 'Income Tax Investigation', 'Voluntary Disclosure Scheme', and 'Property Valuation' are crucial for understanding the implications of this ruling.... |
| 1991 SLD 1009, 1991 SCMR 491 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 01.02.1990 | This case involves the dissolution of the Pakistan Industrial Development Corporation (P.I.D.C.) and the subsequent rights of its employees when their services were transferred to Bannu Sugar Mills. The Supreme Court of Pakistan is reviewing the High Court's decision that favored employees who did not opt to join the new company. Key legal principles include the validity of resignation under contractual obligations and the jurisdictional limits of constitutional petitions. The outcome will determine entitlements related to salary encashment and compensation. This case is significant in labor law and contractual disputes within corporate dissolutions, providing insights into employee rights and corporate responsibilities.... |
| 2007 SLD 342 = 2007 CLD 533 | Writ Petitions Nos. 6927 of 1997 and 8491 of 2001 , decided on 21.09.2006 | The case revolves around the significant issue of air pollution in Lahore, primarily caused by vehicular emissions. The petitioners, concerned residents, approached the Lahore High Court seeking intervention to address the growing health hazards associated with poor air quality. The court recognized that air pollution not only violates environmental laws but also infringes upon fundamental rights such as the right to life and dignity as stated in the Constitution of Pakistan. The court's decision highlighted the need for immediate action from the government, including the establishment of a commission to formulate practical solutions for controlling vehicular emissions and improving air quality. The case underscores the critical relationship between environmental health and public welfare, emphasizing the state's responsibility to protect its citizens from the adverse effects of pollution.... |
| 2005 SLD 304, 2005 PTCL 347, (2005) 91 TAX 85 | Constitution Petitions Nos. D-845, D-872 and D-873 , decided on 21.09.2004 | This case addresses critical issues in the application of the Sales Tax Act, 1990, specifically concerning section 7-A. The Sindh High Court's decision underscores the necessity for laws to adapt to economic realities, particularly regarding the undocumented sector of Pakistan's economy. The ruling emphasizes that the provisions of the Sales Tax Act are not only complementary but essential for effective governance in taxation. The court's guidance aims to rectify disparities caused by inconsistent interpretations and implementations of sales tax rules by the tax department. This case is significant for legal practitioners and businesses as it sets a precedent for fair taxation practices and the inclusion of the unregulated sector into the formal economy. Key terms include Sales Tax Act, taxation, legal precedent, economic regulation, and compliance.... |
| 2009 SLD 206, 2009 CLD 931 | EMD/233/348/2002/720-737 , decided on 12.02.2009 | In the matter of Norrie Textile Mills Ltd., the Securities and Exchange Commission of Pakistan addressed severe non-compliance with inspection orders issued under the Companies Ordinance, 1984. The case highlights the importance of corporate governance and the necessity for companies to adhere to regulatory requests for transparency. The Commission's decision emphasized protecting investors and maintaining the integrity of the securities market. The case involved multiple directors and the Chief Executive, all of whom incurred penalties for their failure to comply with lawful directives. This ruling serves as a precedent for future corporate accountability and underscores the regulatory body’s commitment to enforcing compliance to safeguard public interest.... |
| 2019 SLD 2139, 2019 PLJ 1198 | Crl. Misc.No. 2504-B of 2019 , decided on 17.06.2019 | In this significant ruling by the Lahore High Court, the case of Nauman alias Noma highlights the complexities surrounding narcotics law and bail procedures. The petitioner, arrested with a substantial amount of charas, was granted bail due to the lack of conclusive evidence regarding the weight of the contraband. The court emphasized the importance of not detaining individuals based solely on allegations without adequate proof, particularly in cases involving narcotics. The decision underscores the court's commitment to ensuring that first offenders are treated fairly, especially when the evidence is not definitive. This case serves as an important reference for future bail applications under the Control of Narcotics Substances Act, promoting a balanced approach to justice in drug-related offenses.... |
| 2018 SLD 1119, 2018 YLR 672 | Cr. Bail Application No. 330 of 2017 , decided on 04.07.2017 | In the case of Iftikhar Gadar vs. The State, the Sindh High Court addressed a bail application concerning serious allegations of financial misconduct, including fraud and forgery. The applicant, Iftikhar Gadar, a Chief Financial Officer, was accused of manipulating company accounts in connivance with others, leading to substantial financial losses for the complainant. The court examined the evidence, including an audit report that depicted fraudulent activities, and concluded that the applicant's role as a co-signatory of cheques linked him to the alleged crimes. Despite arguments for bail based on the lack of direct accusations in the FIR, the court found sufficient prima facie evidence supporting the prosecution's case, dismissing the bail application. This case highlights the complexities of financial crime allegations and the stringent requirements for obtaining pre-arrest bail in such circumstances.... |
| 2010 SLD 2731, (2010) 325 ITR 219 | D-2741 of 2010 , decided on 01.01.2010 | This case revolves around the Income-tax Act, specifically concerning the provisions of section 234B and section 154. The primary issue was whether the Assessing Officer had the authority to rectify an assessment order to impose interest under section 234B after the original assessment had been completed. The court noted that the original assessment did not include interest as the relevant case law at the time supported that decision. The subsequent retrospective amendment to section 234B was deemed insufficient grounds for rectification. The court's decision highlighted the importance of adhering to established legal precedents and the limitations imposed by retrospective amendments, which cannot retroactively affect completed assessments. The ruling underscores the need for clarity in tax law and the rights of taxpayers against arbitrary rectifications. This case serves as a significant reference for tax practitioners and advocates dealing with similar issues in income tax assessment... |
| 2024 SLD 5007 | STR No.77498/2022 , decided on 26.09.2023 | In the case STR No.77498/2022, the Lahore High Court addressed an important tax dispute involving the Commissioner Inland Revenue and M/s Rasool Nawaz Sugar Mills Ltd. The case, presided over by Judges Muhammad Sajid Mehmood Sethi and Asim Hafeez, focused on the legal obligations of the taxpayer under prevailing tax laws. Advocate Syed Zain-ul-Abidien Bokhari represented the applicant department, while the respondent taxpayer was defended by Advocates Mr. Waseem Ahmad Malik and Ms. Najia Noreen Maitla. The court meticulously analyzed the arguments related to compliance with tax regulations and the implications of the decision on future tax law applications. This ruling is significant as it reinforces the necessity for taxpayers to understand their legal duties and the enforcement actions of the revenue department. By clarifying the legal framework surrounding tax obligations, this case contributes to the ongoing discourse on taxation law compliance and sets a benchmark for handling sim... |
| 2016 SLD 3909, 2016 YLR 2132 | D-2592 of 2015 , decided on 17.11.2015 | This case revolves around the disqualification of Haji Ghulam Ali from contesting in the District Council elections due to his prior position as Chairman of the Zakat and Ushr Committee. The Sindh High Court ruled that despite his resignation, the requisite six-month period had not passed, rendering him ineligible under the Sindh Local Government Act and the Sindh Zakat and Ushr Act. The court emphasized the importance of statutory timelines in public service positions and upheld the decisions made by the Returning Officer and the Appellate Authority. The ruling referenced previous cases, clarifying that the legal framework surrounding public servants is stringent to maintain the integrity of local government elections. This case highlights the intersection of election law and public service qualifications, reinforcing the principle that public servants must adhere strictly to eligibility criteria to ensure fair electoral processes.... |
| 2024 SLD 3697 | ITA NO. 4668/LB/2022 , decided on 06.02.2022 | This case revolves around the tax obligations of M/s. Vision Builders (pvt), Ltd. Lahore as assessed by the CIR, RTO, Lahore. The Appellate Tribunal Inland Revenue, Lahore, presided over the matter on February 6, 2022. The appellant failed to appear, resulting in the respondent, represented by Ms. Saman Gulzar, presenting their case without opposition. The Tribunal's focus was on the application of the Income Tax Ordinance, 2001, and the Income Tax Rules, 2002, particularly Sections 129(1) and 44(4). The outcome of this case is significant as it not only addresses the specific tax liabilities of the appellant but also establishes guidelines for future cases involving tax compliance in the construction industry. The decision is expected to clarify the legal expectations placed on construction firms regarding their tax filings and the consequences of non-compliance. Legal practitioners and tax professionals will closely monitor this case for its implications on tax law interpretations an... |
| 1989 SLD 2426, 1989 PLC 793 | Appeal No. 95(R) of 1987 , decided on 20.11.1988 | This case revolves around the dispute of seniority between two officers in the Pakistan Railways Police, Mr. Muhammad Akhtar Bajwa and Mr. Aurangzeb Khan. The crux of the matter is whether the appellant, Mr. Bajwa, could challenge the seniority list circulated in 1982 that placed him above Mr. Khan. The Tribunal found that Mr. Bajwa was still an employee of the Provincial Government and, based on the Pakistan Railways Police Act, he had not been confirmed as a federal employee. The decision emphasized the necessity of official confirmation for jurisdictional claims in federal tribunals. The ruling cited previous Supreme Court decisions to reinforce the conclusion that without termination of his lien with the provincial police, Mr. Bajwa could not invoke the Tribunal's jurisdiction. This case highlights important aspects of employment law, particularly regarding the transfer and seniority of public servants across different governmental jurisdictions.... |
| 1989 SLD 2061, 1989 SCMR 2067 | Civil Petition No.824 of 1981 , decided on 30.07.1988 | This case revolves around the entitlement of Mian MUHAMMAD ABDULLAH to a pension from the Punjab Road Transport Board after his retirement. The Supreme Court of Pakistan analyzed the provisions of the Contributory Provident Fund as outlined in the Constitution of Pakistan (1973), specifically Article 212(3). The court confirmed that the Contributory Provident Fund is designed for individuals not eligible for pensions. The petitioner had previously received a gratuity and contributions from the fund, but upon being deemed eligible for a pension, he was required to refund the amounts received from the Contributory Provident Fund. The ruling emphasizes the legal principle that entitlement to pension supersedes claims to the fund. This case highlights the importance of understanding employee rights regarding pensions and provident funds within public service.... |
| 2011 SLD 223, 2011 PTD 1416 | Complaint No. 14/KHI/ST(03)/91/2010 , decided on 11.05.2010 | In a significant ruling, the Federal Tax Ombudsman addressed the complaint from Messrs Saleem Textile regarding the non-settlement of deferred Sales Tax claims that arose due to zero-rated exports. The Ombudsman found that the Sales Tax Department had failed to act in accordance with legal requirements, resulting in financial hardship for the complainant. The Ombudsman emphasized the importance of timely resolution of claims and issued recommendations aimed at improving the efficiency of the Department. The case highlights the need for accountability and adherence to statutory timelines in tax administration, ensuring that taxpayers receive due refunds without undue delays. This ruling serves as a critical reminder of the Ombudsman's role in safeguarding taxpayer rights and promoting fair administrative practices. Keywords: Federal Tax Ombudsman, Sales Tax claims, zero-rated exports, maladministration, taxpayer rights, administrative efficiency.... |
| 2004 SLD 2853, 2004 PCRLJ 99 | Criminal Bail Application No. 66 of 2003 , decided on 31.03.2003 | In the Sindh High Court case of Criminal Bail Application No. 66 of 2003, the court deliberated on the bail plea of applicant Katpar, who was accused in a murder case. The incident involved multiple assailants, with conflicting evidence presented by the prosecution. The court noted that while the complainant's testimony implicated Katpar, the medical evidence did not corroborate the claim of gunfire injuries on the deceased. With five co-accused already released on bail and the applicant having spent over two years in jail without significant trial progress, the court found sufficient grounds to grant bail. This case highlights the importance of ensuring a fair trial and the necessity for compelling evidence in serious criminal charges.... |
| 2024 SLD 4462, 2024 PLJ 203 | Crl. Misc. No. 28421-B of 2024 , decided on 24.06.2024 | In the case of Ali Nawaz versus State, the Lahore High Court addressed the issue of post-arrest bail under the Control of Narcotic Substances Act, 1997. The petitioner, Ali Nawaz, was charged with possession of 1220 grams of charas. The court examined the implications of recent amendments to the law, which increased the minimum sentence for such offenses, making the accused more vulnerable. The court observed that the petitioner had been falsely implicated and that the police had not followed modern procedures to ensure credible evidence was collected. The decision underscored the importance of fair trials and the necessity for the police to utilize modern techniques in gathering evidence to avoid wrongful detention. Ultimately, the court allowed the bail petition, emphasizing the importance of justice and the rights of the accused. The ruling is significant in the context of narcotics law in Pakistan, reflecting growing concerns over procedural fairness and the treatment of individual... |
| 2023 SLD 1271, 2023 PLJ 549 | Crl. A. No. 120640/J, 127129/J of 2017 and M.R. No , decided on 21.11.2022 | This case revolves around the conviction of several individuals under the Pakistan Penal Code, specifically for murder and related offenses. The Lahore High Court evaluated the evidence presented during the trial, including witness testimonies and medical reports. The court highlighted significant discrepancies in witness accounts, noting that witnesses had improved their statements over time, casting doubt on their credibility. The motive behind the alleged crime was linked to a previous murder, but the court concluded that the prosecution's evidence was insufficient to establish guilt beyond a reasonable doubt. The decision underscores the legal principle that the prosecution must prove its case with credible evidence, and mere motives are not sufficient for conviction. The court's ruling serves as a critical reminder of the standards of proof required in criminal cases. In the end, the court accepted the appeals, leading to the acquittal of the accused and the dismissal of the murde... |
| 2008 SLD 1650, 2008 SCMR 668 | Civil Petitions Nos.2747-L and 2748-L of 2002 , decided on 22.12.2004 | This case revolves around the Displaced Persons (Compensation and Rehabilitation Act (XXVIII of 1958) and its implications on property rights regarding evacuee trust property. The Supreme Court of Pakistan examined the claims made by the petitioners, who argued that they had received a provisional transfer order for the property before the cut-off date of June 30, 1968. However, they could not provide evidence of payment for the property, which was a necessary condition to qualify for the concession offered under the law. The court referenced previous judgments to clarify that without payment, the petitioners could not claim rights to the property. The decision emphasizes the importance of adhering to legal procedures and maintaining proper documentation in property transfer cases, especially concerning evacuee trust properties. This case highlights the complexities surrounding property rights in Pakistan, particularly in relation to historical injustices faced by displaced persons. Ke... |
| 2019 SLD 3362, 2019 YLR 1560 | Civil Appeals Nos. 135, 200, 201 and 201(sic) of 2 , decided on 17.12.2018 | This case revolves around the interpretation of the Azad Jammu and Kashmir Family Courts Act, 1993, and its relation to the Azad Jammu and Kashmir Constitution of Shariat Appellate Bench of the High Court Act, 2017. The Supreme Court addressed the complexities arising from appeals in family matters and the legal framework governing them. The Court highlighted the need for expeditious resolution of family disputes, emphasizing the importance of substantial questions of law in the appeals process. The ruling reinforces the significance of the Family Courts Act in protecting the rights of litigants, particularly women and children, from unnecessary delays and frivolous claims. The decision underscores the importance of legislative clarity and the role of the judiciary in interpreting laws to uphold justice in family matters. The Supreme Court's decision serves as a precedent for future cases involving family law and appeals, ensuring that the intent of the legislature in establishing fami... |
| 2010 SLD 2649, 2010 SCMR 237 | Civil Petition No.579 of 2009 , decided on 08.05.2009 | This case revolves around the wrongful dismissal of Liaqat Ali, who was accused of misconduct related to facilitating electricity theft. The Supreme Court of Pakistan found that the Executive Engineer, representing GEPCO Limited, did not follow due process regarding the Removal from Service (Special Powers) Ordinance. The absence of a departmental inquiry before the respondent's compulsory retirement was deemed unlawful. The Court highlighted that the allegations made against the respondent were disputed, necessitating a formal inquiry. The ruling reinforced the importance of procedural fairness in administrative actions and the rights of employees in corporate service, ensuring that allegations must be substantiated through a proper inquiry before any punitive action can be taken. This case serves as a critical reference for similar disputes regarding employment rights and administrative justice in Pakistan.... |
| 2015 SLD 390 = 2015 CLC 166 | Civil Revision No. 444 of 2011 , decided on 21.11.2013 | In the case of Civil Revision No. 444 of 2011, the Lahore High Court addressed issues surrounding the right of pre-emption under the Punjab Pre-emption Act, 1913. The case involved a dispute between GHULAM MURTAZA and others (petitioners) against Mst. Bivi and others (respondents) regarding a land sale. The petitioners contested the validity of the trial court's ruling, arguing that witness statements were not taken on oath, thus voiding their evidentiary value. However, the court found that no prejudice resulted from this procedural issue. The court also noted that the plaintiff's timely filing of the suit fell within the one-year limitation period set by the Act. The ruling reinforced the importance of procedural adherence while ensuring that substantive justice prevails, especially in long-standing property disputes. The decision highlights the court's reluctance to disturb concurrent findings of fact by lower courts, emphasizing judicial economy and the resolution of disputes. This... |
| 1993 SLD 1370 = 1993 PLC 533 | W.P. No. 11699 of 1992 , decided on 07.12.1992 | In this case, the Lahore High Court addressed an industrial dispute involving the petitioners, who were Vanporters rendered surplus after the abolition of their category. The dispute arose from a compromise agreement reached on November 30, 1981, which mandated the absorption of the petitioners into alternate posts. However, the petitioners failed to join these posts and remained absent for more than five years, leading to their cessation of employment. The court emphasized the significance of adhering to compromise agreements in labor disputes and the consequences of prolonged absence from duty. The decision serves as a precedent in employment law, highlighting the responsibilities of employees in such circumstances. Keywords such as 'industrial dispute', 'employment law', 'compromise agreement', and 'absence from duty' are relevant in this context, reflecting trending issues within labor relations.... |
| 1979 SLD 1550, 1979 PCRLJ 891 | Criminal Acquittal Appeal No. 167 of 1975 , decided on 11.12.1978 | This case revolves around the acquittal appeal by the State against Abdullah and Mohammad Hassan, who were accused of assaulting Ghulam Abbas in a village dispute. The Sindh High Court, upon reviewing the evidences, found the trial court's acquittal unjustified. The court emphasized the credibility of eyewitnesses and the significance of the motive behind the attack, which stemmed from personal animosity related to allegations of illicit intimacy. The decision reinforced the legal principles governing acquittal appeals, highlighting the necessity of thorough evidence evaluation and the presumption of innocence. Keywords: High Court, Criminal Law, Acquittal Appeal, Evidence, Personal Dispute, Assault, Pakistan Penal Code.... |
| 2004 SLD 3162, 2004 PLJ 290 | Criminal Appeal No. 2(s) of 2001 , decided on 11.12.2003 | This case revolves around the appeal of Sarfraz Gul against a conviction under the Prohibition (Enforcement of Hadd) Order, 1979, specifically addressing the legalities surrounding the search and seizure of incriminating materials. The Supreme Court of Pakistan, in its decision dated December 11, 2003, analyzed the compliance with procedural laws, particularly Section 103 of the Criminal Procedure Code, and the admissibility of witness testimonies, including those of police officers involved in the recovery. The court emphasized the importance of corroboration in witness statements, especially when a witness is declared hostile. The decision reinforces the standards for evaluating evidence and the necessity of maintaining procedural integrity in criminal proceedings. This case highlights the ongoing discussions about the enforcement of drug laws and the judicial scrutiny required in such matters, making it relevant in contemporary legal discourse.... |
| 1983 SLD 99, 1983 PTD 221, (1983) 48 TAX 67 | Constitutional Petition No. 68 of 1973 , decided on 11.01.1983 | This case involves the Sindh High Court's decision regarding the constitutional petition filed by MESSRS BUTLA & Co against the sales tax assessment by the Sales Tax Officer. The court examined the legality of the sales tax levies in light of the Sales Tax Act and the Constitution of Pakistan. The petitioners argued that the sales tax assessments were made without jurisdiction and sought various declarations including the invalidation of the sales tax orders. The court ruled in favor of the petitioners, emphasizing that jurisdictional questions could not be ignored, especially in cases of illegal recoveries. This ruling is significant for businesses seeking clarity on tax exemptions and jurisdictional authority in tax matters. Key terms include sales tax, jurisdiction, exemption, and legal authority.... |
| 1979 SLD 423, 1979 PLD 864 | Civil Petition for Special Leave to Appeal No. 89/ , decided on 25.04.1979 | This case revolves around the dissolution of marriage under the Dissolution of Muslim Marriages Act, 1939, involving Mst. Naheed Akhtar and her husband. The Supreme Court of Pakistan ruled on the application of Islamic law concerning marriage dissolution, highlighting the husband's habitual cruelty and failure to provide maintenance. The case illustrates the importance of personal law in adjudicating marital disputes and emphasizes the rights of women under Islamic law. The court's decision reinforces the legal framework surrounding divorce, maintenance, and the jurisdiction of family courts in Pakistan. The ruling serves as a precedent for future cases regarding similar issues, ensuring that the rights of women are upheld in accordance with Islamic principles. This case is significant for its interpretation of the law and its implications for family law jurisdiction in Pakistan.... |
| 2007 SLD 1049, 2007 PTD 1618, 2008 PTCL 151, 2007 PTR 287 | Customs Reference Applications Nos.201 to 206 of 2 , decided on 20.03.2007 | This case revolves around the Customs Reference Applications filed by Pakistan State Oil Company Limited against the Collector of Customs, Excise, and Sales Tax. The core issue was the validity of show-cause notices issued for non-payment of customs duties on supplies made to the Pakistan Navy. The court examined the relevant provisions of the Customs Act, 1969, particularly focusing on sections that outline the issuance of notices and the applicable limitation periods. The court found that the allegations against Pakistan State Oil involved deliberate actions to evade duties, thus falling under the purview of sections 32(1) and 32(2). The implications of this case are significant for customs law, particularly regarding compliance and the responsibilities of companies in declaring duties. The decision reinforces the importance of adhering to customs regulations and the consequences of misinterpretation or non-disclosure in customs proceedings. This case serves as a precedent for future... |
| 1969 SLD 732, (1969) 19 TAX 74, 1969 PTD 75 | I.T.A. Nos. 179, 180 and 181 of 1967-68 , decided on 22.03.1968 | This case revolves around the assessment of gross profit rates applied to an AOP running a brick kiln, as per the Income Tax Act, 1922. The primary legal issue was whether the Tribunal's decision to lower the profit rate from 30% to 25% was justified based on the available evidence, particularly in the absence of maintained accounts. The Tribunal's findings highlighted that while the applicant argued for a lower rate based on parallel cases, the evidence supported the decision to apply a flat rate. This case underscores the importance of historical data and material evidence in tax assessments. The ruling illustrates the principle that findings based on evidence do not typically raise legal questions warranting higher court review. Legal professionals should be aware of the implications of this decision, particularly regarding the sufficiency of evidence in tax-related disputes, as it can significantly affect the outcomes of similar cases. Keywords such as 'Income Tax Appellate Tribuna... |
| 1989 SLD 2370, 1989 PLC 718 | Peshawar-267 of 1988 , decided on 29.08.1988 | This case revolves around the procedural aspects of filing an appeal under the Industrial Relations Ordinance, 1969. The core issue was the timeliness of the appeal, which was contested by the respondents. The Labour Appellate Tribunal emphasized the importance of adhering to prescribed timelines and the implications of submitting applications for copies of judgments within those limits. The court scrutinized the evidence, including witness testimonies and the application register, to ascertain the accurate date of application submission. The decision reinforces the legal principle that failure to comply with procedural requirements can result in dismissal of appeals, thus highlighting the necessity for legal practitioners to ensure compliance with deadlines in labor law cases. Key terms such as 'time-barred appeals,' 'Industrial Relations Ordinance,' and 'legal compliance' are critical for understanding the implications of this judgment.... |
| 1983 SLD 323, 1983 SCMR 449 | Civil Appeal No. 3 of 1972 , decided on 16.02.1983 | This case revolves around the appeal filed by Muhammad Hanif and others against the judgment of the High Court regarding the transfer of plots in Bhakkar. The Supreme Court addressed issues related to the jurisdiction of the Settlement Commissioner in revising transfer orders and emphasized the need for thorough inspections and proper handling of competing claims. The court held that the original transfer orders were made without adequate scrutiny, leading to confusion in the demarcation of plots. The ruling underscores the significance of procedural correctness in land transfer cases and the rights of displaced persons under the relevant laws.... |
| 1989 SLD 1627, 1989 PLC 889 | , decided on 23.01.1988 | In this significant case involving industrial disputes, the Labour Appellate Tribunal addressed the procedural flaws in the dismissal of Muhammad Bashir by Bata Pakistan Ltd. The tribunal highlighted the importance of proper service of legal documents, specifically charge-sheets and inquiry notices, in ensuring fair trial rights for employees. The case underscores the necessity for employers to adhere to legal protocols during disciplinary actions. The tribunal ruled that the absence of adequate service invalidated the ex parte inquiry and the dismissal order, emphasizing that the absence of the employee must be substantiated with credible evidence. The outcome reinforces the need for transparency and fairness in labor disputes, making it a crucial reference for similar cases in the future. Key trending keywords include 'industrial dispute', 'labor rights', 'employment law', 'dismissal procedures', and 'fair trial rights'. This case serves as a vital reminder of the legal obligations o... |
| 1988 SLD 2196, 1988 SCMR 489 | Criminal Petition No. 89 of 1984 , decided on 22.12.1987 | The case revolves around the murder of Aminullah, which occurred on March 17, 1978, in a college hostel. The Supreme Court of Pakistan reviewed the case following the Lahore High Court's decision to acquit Maqsood Javaid, who was charged under section 302 of the Pakistan Penal Code for the murder. The prosecution's case relied heavily on the testimonies of three key eye-witnesses. The Court scrutinized the High Court's handling of the evidence, particularly regarding the credibility of the witnesses and the respondent's alibi. The Court's decision emphasized the importance of witness reliability and the proper evaluation of evidence in murder cases, thereby reinforcing the legal standards for handling such serious allegations. The ruling highlights a critical aspect of criminal law—ensuring that justice is served through a meticulous examination of both the prosecution and defense arguments. This case serves as a significant reference point for future cases involving similar circumstan... |
| 2016 SLD 2093, 2016 YLR 45 | Writ Petitions Nos. 2015, 175 and 2062 of 2012 , decided on 24.06.2014 | This case revolves around the legality of land acquisition and allotment processes in Mirpur, Azad Jammu and Kashmir. The High Court addressed the issues of natural justice, specifically the principle of audi alteram partem, which mandates that all parties must be given a fair chance to present their case. The petitioners, who had been allotted plots by the Mirpur Development Authority, challenged a government notification that sought to de-award their land without due process. The Court's decision underscored the importance of adhering to legal procedures in property matters, emphasizing that state property should not be treated as charity. This ruling has significant implications for property rights and land management in the region, ensuring that affected parties are afforded their legal rights and due process.... |
| 2010 SLD 785, 2010 PLJ 116 | S.A. No. 60 of 2010 , decided on 31.05.2010 | The case revolves around the disciplinary proceedings against Liaqat Ali, an Ex-Naib Tehsildar, who was subject to a major penalty for alleged misconduct involving the preparation of a wrong mutation entry. The Service Tribunal of Balochistan held that the penalty was invalid due to the absence of a required regular inquiry, a fundamental aspect of due process in administrative law. The Tribunal highlighted the importance of justice being not only done but also being perceived as done, leading to the conclusion that disciplinary actions must adhere strictly to legal protocols. The judgment underscores the principles of fairness and legality in the treatment of civil servants within the framework of the Balochistan Service Tribunals Act and the Removal from Service Ordinance. It serves as a crucial reminder of the rights of civil servants against arbitrary disciplinary actions. This case is significant for legal practitioners and civil servants alike, as it emphasizes the importance of ... |
| 2005 SLD 628, 2005 PTD 1489 | Writ Petitions Nos.13198 to 13213 of 2004 , decided on 16.08.2004 | This case revolves around constitutional petitions challenging the legality of show-cause notices issued under the Customs Act based on a circular declared void by the Lahore High Court. The court ruled that public officials must make decisions based on lawful authority and due diligence, underscoring the principles of justice and accountability within the framework of the Constitution of Pakistan. The decision reinforces the importance of lawful procedures in administrative actions, ensuring that individuals are not unjustly penalized due to bureaucratic oversight. The ruling also highlights the binding nature of judicial decisions on state actions, thereby promoting adherence to the rule of law and protection of citizens' rights.... |
| 1991 SLD 1173, 1991 SCMR 1307 | Civil Petition No. 607-R of 1989 , decided on 08.01.1990 | This case revolves around the interpretation of the Cantonments Rent Restriction Act, specifically regarding the rights of a landlady to eject a tenant due to personal needs. The Supreme Court of Pakistan addressed whether an illiterate housewife could claim the right to eject based on her desire to establish a business in conjunction with her family. The ruling clarified the legal standing established in previous cases, thereby reinforcing the application of Section 17(4)(b)(i) of the Act. This decision is significant for tenants and landlords alike, as it delineates the conditions under which ejection can occur, and underscores the importance of legal precedents in shaping property rights. Key legal terms include 'ejectment', 'landlady rights', 'Cantonments Rent Restriction Act', and 'judicial precedents'. Understanding these concepts is crucial for both legal practitioners and individuals navigating rental agreements.... |
| 1954 SLD 67 = 1954 PLD 364 | Cr. M. No. 211 of 1954 , decided on 30.03.1954 | The case of Hakim Sharif-ud-Din vs. The Government of the Punjab revolves around the legality of the arrest and detention of the petitioner under the Punjab Public Safety Act. The Lahore High Court found that the District Magistrate's actions violated the procedural requirements outlined in the law, specifically that a reference to the Government must precede any arrest. This ruling underscores the importance of adhering to legal protocols in matters of public safety and individual rights. Legal practitioners and scholars should note the implications of this case, particularly regarding the enforcement of public safety laws and the rights of individuals against unlawful detention. Keywords: Punjab Public Safety Act, illegal detention, Lahore High Court, Habeas Corpus, legal rights, public safety, procedural law.... |
| 1999 SLD 845, 1999 CLC 594 | Writ Petition No.9789 of 1996 , decided on 23.09.1998 | In the case Writ Petition No.9789 of 1996, the Lahore High Court dealt with a dispute regarding the jactitation of marriage and restitution of conjugal rights. The petitioner, Mst. Zaibun Nisa, had filed a suit alleging that her marriage to the respondent was based on a forged Nikahnama. The court found that the evidence presented by the petitioner was insufficient and highlighted the mental torture endured by the respondent due to the petitioner's actions. The court emphasized the importance of authentic marriage documentation under the West Pakistan Family Courts Act and the Constitution of Pakistan. This case underscores the need for proper legal representation and the protection of individuals' rights in family law matters. It also serves as a reminder of the court's role in ensuring justice and the effective handling of family disputes. The decision was significant in reaffirming the evidentiary standards required in family law cases, particularly concerning marriage validity and ... |
| 1999 SLD 545, 1999 PTD 3617, (1998) 230 ITR 326 | O. P. Nos. 11369 and 18247 of 1995-S , decided on 16.07.1996 | In the landmark case of O. P. Nos. 11369 and 18247 of 1995-S, the Kerala High Court examined critical issues surrounding the powers of the Income Tax Officer under section 142(2A) of the Income Tax Act, 1961. The case arose from a dispute regarding the legitimacy of a special audit directed by the Assessing Officer. The court's decision centered on whether such directions could be issued only in the presence of pending proceedings. The ruling also touched upon the limitation period for assessment completion and the legal consequences of findings from an unauthorized audit. This case is significant for tax professionals and legal practitioners as it clarifies the procedural requirements for conducting audits and the legal ramifications of non-compliance with these requirements. The decision serves as a precedent in interpreting the Income Tax Act, specifically regarding audit directives and the authority of tax officials. Keywords such as 'Income Tax Act', 'special audit', 'Assessing Of... |
| 2007 SLD 747 = 2007 CLC 16 | Writ Petition No.17164 of 2003 , decided on 08.02.2005 | In the notable case of Writ Petition No.17164 of 2003 heard by the Lahore High Court, the matter revolved around maintenance allowance for a minor following the divorce of the petitioner from the respondent. The Family Court initially decreed a monthly maintenance of Rs.4,000, which was later reduced to Rs.3,000 by the Appellate Court. The High Court intervened, emphasizing the importance of remittances made by the petitioner post-divorce, clarifying that these payments were intended for the minor's maintenance rather than the divorced wife. This case highlights key aspects of family law, including the rights of minors and the implications of divorce on maintenance obligations. The ruling serves as a significant precedent in family law jurisprudence, particularly concerning the adjustment of payments and the legal responsibilities of divorced parents towards their children. The court's decision to allow the adjustment of remittances underscores the judicial intent to prioritize the wel... |
| 1987 SLD 2951, (1987) 164 ITR 673 | This case highlights the interpretation of section 37(4) of the Income-tax Act, 1961, specifically dealing with the classification of expenses related to guest houses. The assessee claimed a deduction for maintenance expenses incurred on a bungalow utilized for the temporary stay of company employees and officials on duty. The initial rejection by the ITO was overturned by the Tribunal, which recognized that the expenses were not for entertainment purposes, thus not falling under the disallowed category of guest house expenses. The High Court's affirmation of the Tribunal's decision clarifies the legal boundaries of what constitutes a guest house, emphasizing that it should be utilized for entertaining guests at a concessional rate. This case serves as a significant precedent for similar future claims regarding business-related accommodation expenses, demonstrating the importance of context in tax law interpretations.... | |
| 1982 SLD 1057, (1982) 136 ITR 379 | IT REFERENCE Nos. 1 AND 64 OF 1973 , decided on 15.05.1981 | This case revolves around the principles of partnership law and the implications of a partner's death on the existence and assessment of a partnership firm under the Income-tax Act, 1961. The Delhi High Court addressed two references concerning the dissolution of firms following the death of partners. The judgments clarified that in the absence of a provision in the partnership deed allowing for continuity after a partner's death, the firm is considered dissolved. Consequently, separate assessments must be conducted for the periods before and after the death of the partner. The case underlines the legal framework governing partnerships, emphasizing that the agreement among partners dictates the firm's continuity and tax obligations. The rulings are significant for tax practitioners and legal advisors dealing with partnership matters, as they highlight the necessity for clear partnership agreements to avoid complications in tax assessments. This case serves as a crucial reference for un... |
| 1961 SLD 72, (1961) 40 ITR 184 | CIVIL APPEAL No. 477 OF 1957 , decided on 04.05.1960 | In the landmark case of Commissioner of Income Tax v. Jalgaon Electric Supply Co. Ltd., the Supreme Court of India dealt with the implications of excess dividends declared by a company in the absence of profits from preceding years. The Court analyzed the provisions of the Finance Acts of 1949 and 1950 concerning additional income-tax on excess dividends. The facts revealed that the assessee company declared dividends significantly exceeding its assessed profits for the years 1949-50 and 1950-51. The Income-tax Officer imposed additional income-tax on these excess dividends. However, both the Tribunal and the High Court ruled in favor of the company, stating that without profits from prior years, the provisions of the Finance Act could not be applied. The Supreme Court confirmed these findings, establishing a crucial precedent on the necessity of profits to levy additional taxes on excess dividends. This case highlights the importance of understanding tax liabilities and the conditions... |
| 1997 SLD 794, 1997 CLC 1332 | Constitutional Petition No. S-40 of 1991 and Misce , decided on 15.02.1996 | This case revolves around a review application concerning the erroneous assumption of facts in a previous ruling regarding property transfer. The Sindh High Court addressed the legal implications of the Civil Procedure Code and clarified the standing of the involved parties. The case emphasizes the importance of accurate judicial declarations and the rectification of any misleading statements that could influence lower courts. The decision showcases the court's commitment to ensuring that judicial records reflect the true nature of prior judgments, thereby maintaining the integrity of the legal process. Keywords: Sindh High Court, Civil Procedure Code, property transfer, judicial review, legal rectification.... |
| 2013 SLD 2155, 2013 CLD 2005 | C.O.S. Nos.128, 129, 133 and 134 of 2012 , decided on 27.12.2012 | In the significant ruling of Gulistan Textile Mills Ltd. vs. Askari Bank Ltd. before the Lahore High Court, the court addressed critical aspects of plaint standards under the Civil Procedure Code and the Financial Institutions (Recovery of Finances) Ordinance. The plaintiff's suit, which aimed to seek redemption of security and recovery of damages from multiple financial institutions, was rejected for failing to disclose a valid cause of action. The ruling highlighted the importance of precise pleadings and the necessity for the plaint to clearly articulate the nature of the default in the context of finance agreements. The court's decision serves as a pivotal reference for future cases involving financial disputes, emphasizing the importance of adhering to established legal standards to ensure judicial efficiency and prevent frivolous litigation. This case underscores the need for litigants to furnish detailed accounts of their claims, particularly in financial disputes, to facilitate... |
| 1976 SLD 790 = 1976 PLC 420 | WCK-27 of 1975 , decided on 11.06.1975 | The case revolves around an appeal concerning the Workmen's Compensation Act (VIII of 1923), focusing on the definition of a 'workman' and the assessment of disability claims. The respondent, employed as a labourer, sustained injuries while unloading goods and sought compensation. The tribunal scrutinized the evidence presented, particularly the medical officer's testimony, concluding that it lacked the necessary rigor to substantiate the claim. This decision underscores the importance of proper medical evaluation in disability claims and clarifies the applicability of the law concerning the number of employees in relation to compensation eligibility. This case exemplifies the complexities of work-related injury claims and the legal standards required for evidence in such matters. Keywords: Workmen's Compensation Act, disability claims, legal standards, evidence, medical evaluation, labour law.... |
| 1987 SLD 1614, 1987 SCMR 805 | Civil Petition No.294 of 1980 , decided on 18.02.1987 | This case revolves around the appeal filed by Taj Din against the decision of the Additional District Judge that decreed the respondents' suit for a declaration regarding a thoroughfare. The Supreme Court assessed the validity of the appellate findings and the issues framed during the trial. The crux of the matter was whether the appeal was disposed of adequately, given that only one of five issues was addressed by the Additional District Judge. The Supreme Court upheld the High Court's findings, emphasizing that the contest was limited to a singular issue, thus dismissing the petition. This case highlights the importance of issue framing in civil procedure and the appellate review process, making it significant for practitioners in civil law and procedural matters.... |
| 2024 SLD 3720, 2024 PLJ 34 | W.P. No. 532 of 2020 , decided on 11.12.2023 | In the case of W.P. No. 532 of 2020, the petitioner, TAHIR MEHBOOB GILANI, challenged the decision of the Azad Jammu and Kashmir Public Service Commission regarding the recruitment for the post of Lecturer in English. The case revolved around the interpretation of the Azad Jammu and Kashmir Interim Constitution Act, 1974, particularly Article 44, which governs appointments made by the Public Service Commission. The petitioner argued that he was unfairly denied the position despite being on the waiting list. However, the High Court found that the petitioner had participated in the selection process and his claims were not substantiated by evidence of wrongful withholding of posts. The court reinforced the principle that vacancies must be advertised and filled in accordance with legal provisions, and that participation in the selection process without success does not provide grounds for a legal challenge. The final ruling dismissed the petition, highlighting the importance of adherence ... |
| 2001 SLD 1413, 2001 SCMR 863 | Civil Petition No. 194-K of 2000 , decided on 27.11.2000 | This case revolves around the jurisdiction of the Federal Service Tribunal concerning disciplinary actions taken against personnel of the Airports Security Force under the Airports Security Force Act, 1975. The Supreme Court analyzed conflicting judgments regarding whether the Tribunal retained the authority to hear appeals in disciplinary matters following the enactment of Section 7-A(4). The case highlights the complexities of legal interpretations in administrative law and the implications for civil servants subjected to military discipline under the Pakistan Army Act. The Court's decision underscores the need for clarity in the intersection of civilian and military law, ensuring that personnel can pursue their legal rights without undue barriers. The ruling is pivotal in shaping future cases involving disciplinary jurisdiction and administrative justice in Pakistan's legal framework.... |
| 1998 SLD 664, 1998 SCMR 1195 | Civil Petition for Leave to Appeal No.1253/L of 19 , decided on 23.01.1995 | In the case of Civil Petition for Leave to Appeal No.1253/L of 1994, the Supreme Court of Pakistan dealt with a crucial matter regarding pre-emption under the Punjab Pre-emption Act (I of 1913). The case arose from a dispute where the trial court initially ruled in favor of the plaintiff, stating that the suit was not defective due to allegations of partial pre-emption. However, this finding was overturned by the Appellate Court, leading to a revision petition by the plaintiff in the High Court. The High Court reinstated the trial court's decision, prompting the petitioners to seek leave to appeal in the Supreme Court. The Court focused on the procedural aspects of amendments to the plaint and the significance of property description, ultimately granting leave to appeal. This case underscores the complexities of property law and procedural rules in civil litigation, particularly in the context of pre-emption claims. Keywords such as 'pre-emption law', 'civil procedure', 'Supreme Court'... |
| 2009 SLD 2188, 2009 PLD 42 | C.P.No. D-295 of 2005 , decided on 16.09.2008 | This case revolves around a constitutional petition filed by Nazir Ahmed Dayo seeking pensionary benefits for his son, who served in the Pakistan Army and committed suicide. The Sindh High Court reviewed the maintainability of the petition under Article 199(3) of the Constitution of Pakistan, which limits the jurisdiction of the High Court regarding members of the Armed Forces. The court found that the petitioner did not provide sufficient evidence to challenge the inquiry conducted by the Army, which determined the cause of death as suicide due to a failed love affair. The court's decision underscores the importance of adhering to established military regulations regarding pension eligibility and highlights the limitations of judicial intervention in military matters. This case references notable legal principles concerning jurisdiction and the interpretation of pension regulations, making it relevant for discussions on military law and constitutional rights in Pakistan.... |
| 2021 SLD 2718, 2021 MLD 1689 | R.F.A. No.182 of 2020 , decided on 03.05.2021 | In the case of R.F.A. No.182 of 2020, the Islamabad High Court addressed a dispute regarding the specific performance of a sale agreement for a plot of land. The petitioner, MST. Bushra Zubair, sought to enforce a sale agreement dated 13.05.1996, claiming that she had purchased the property from the late Muhammad Shafi, whose legal heirs contested the validity of the agreement, alleging forgery. The court examined the evidence, including the validity of the registered documents under the Registration Act of 1908 and the Specific Relief Act of 1877. The decision underscored the importance of registered documents in property transactions, noting that they carry a presumption of truth and require clear evidence to be deemed fraudulent. The court found no merit in the appellants' claims of forgery and upheld the Trial Court's ruling, thereby affirming the petitioner's rights to the property. This case highlights critical aspects of property law, including the sanctity of registered documen... |
| 2011 SLD 1987, 2011 SCMR 1926 | Civil Appeals Nos. 308, 309 and 310 of 2006 , decided on 27.07.2011 | This case revolves around the interpretation and application of the Punjab Pre-emption Act and Ordinance concerning the right of pre-emption in land disputes. The Supreme Court of Pakistan addressed multiple layers of litigation regarding pre-emption suits initiated in 1975, which were dismissed at various judicial levels due to the absence of a legal right of pre-emption following the acquisition of land by the respondents. The court emphasized the importance of proving specific legal requirements such as 'Talb-i-Ishhad' and the necessity of establishing a right of pre-emption at the time of the original suit. The case illustrates the complexities involved in land acquisition and the legal principles governing pre-emption rights, making it a significant reference for future cases in similar contexts. The decision reinforces the legal principle that a right of pre-emption cannot be retroactively established if it did not exist at the time of the original claim, and highlights the proce... |
| 1985 SLD 166, 1985 PTD 211, (1984) 50 TAX 73 | Sales Tax Case No. 171 of 1971 , decided on 04.04.1984 | The case of Gul Ahmad Textile Mills Ltd. vs. Commissioner of Sales Tax centers around the interpretation of sales tax obligations under the Sales Tax Act of 1951. The main contention was whether sales tax could be imposed on yarn used in the manufacture of Mazari cloth. The Sindh High Court, referencing previous Supreme Court rulings, concluded that the term 'use' should be interpreted broadly, allowing for taxation on goods that are integrated into other products. This case is significant for manufacturers as it delineates the boundaries of tax liability concerning raw materials and finished goods, reinforcing the legal framework governing sales tax in Pakistan. Keywords: Sales Tax, Mazari Cloth, Textile Industry, Tax Liability, Pakistan Law, Supreme Court Rulings.... |
| 2006 SLD 2962, 2006 CLD 1540 | First Appeal No.31 of 2006 , decided on 09.08.2006 | In the case of Muslim Commercial Bank Limited vs. Mohsin Baig, the Sindh High Court addressed the issue of limitation in the context of a banking recovery suit. The court scrutinized the acknowledgment of liability made by the respondent's counsel, which was crucial in determining whether the suit was filed within the appropriate time frame as prescribed by the Limitation Act, 1908. The acknowledgment dated 17-11-2001 was pivotal as it was made within the limitation period following an earlier acknowledgment. The court emphasized that proper documentation and timely acknowledgment are vital in financial recovery cases. The outcome favored the bank, leading to a decree of the claimed amount, highlighting the importance of legal representation and timely actions in financial disputes. This case serves as a significant reference for banking institutions regarding the implications of acknowledgment in recovery suits and the necessity of adhering to legal timelines to ensure justice.... |
| 1997 SLD 418, 1997 PLD 38 | Writ Petition No. 13274 of 1995 , decided on 30.10.1996 | This case revolves around the legal and constitutional implications of the President's Proclamation under Article 234, which led to the removal of Chief Minister Mian Manzoor Ahmad Wattoo. The Lahore High Court analyzed the division of powers within the federation and the circumstances under which the President can intervene in provincial governance. The Court ruled that the President's satisfaction must be grounded in clear evidence of constitutional failure, emphasizing the importance of maintaining provincial autonomy. This case highlights crucial aspects of constitutional law in Pakistan, particularly the balance of power between federal and provincial authorities, making it significant for understanding the constitutional framework of governance in Pakistan. Keywords: constitutional law, Pakistan, Lahore High Court, Article 234, provincial autonomy, federal government.... |
| 2004 SLD 1647, 2004 PLC 1011 | Civil P.L.A. No.219 of 2002 , decided on 09.12.2002 | In the case of Civil P.L.A. No.219 of 2002 decided by the Supreme Court of Azad Jammu and Kashmir, the petitioner sought leave to appeal against a decision made by the Service Tribunal. The central issue was the limitation period for filing the appeal, which was found to be exceeded by two days without any justification from the petitioner. This case highlights the strict adherence to procedural timelines in legal proceedings, emphasizing that any delay must be explained satisfactorily. The court's decision reflects the importance of compliance with legal timeframes to ensure fair and timely justice. This ruling reinforces the necessity for petitioners to be diligent in their appeals to avoid dismissal due to technical grounds. Keywords such as 'legal proceedings', 'limitation period', 'appeal', 'Supreme Court', and 'judicial process' are crucial for understanding the implications of this case and its relevance to future legal matters.... |
| 2023 SLD 7135, 2023 PLJ 40 | 124(K)CS of 2020 , decided on 03.03.2022 | In the case of AKBAR NOOR against the SECRETARY, MINISTRY OF LAW, JUSTICE & PROVINCIAL COORDINATION, the Federal Service Tribunal addressed the issue of promotion within the framework of the Service Tribunals Act, 1973. The appellant, who served as a Reader, sought ante-dated promotion to the position of Registrar. The court noted that sufficient grounds existed for the appellant's eligibility based on seniority and a circulated seniority list where he was listed as Serial No. 1. The Tribunal found merit in the arguments of the counsel, particularly emphasizing the need for equitable treatment in promotion cases, especially for a retiree. The decision ultimately directed the appropriate committee to reconsider the appellant's promotion in a timely manner. This case highlights critical aspects of administrative justice and the rights of civil servants in Pakistan, particularly under the Service Tribunals Act, and sets a precedent for similar cases involving promotion disputes.... |
| 2023 SLD 572, 2023 SCMR 613 | Civil Petition No. 715 of 2020 , decided on 17.02.2023 | In the case of Zafar Iqbal vs. Additional District and Sessions Judge, Ferozewala, the Supreme Court of Pakistan addressed the issue of whether a legal heir should be allowed to be included as a defendant in a suit for specific performance of an oral sale agreement. The Court evaluated the implications of the amendment requested by the respondents, who aimed to challenge the petitioner's status as a legal heir. The Court determined that the amendment would not only complicate the ongoing litigation but also potentially affect the rights of the petitioner if the suit were decreed without him being a party. The decision emphasized the need for a fair trial and the importance of including all necessary parties to protect their rights. This ruling highlights the significance of procedural laws in civil cases, particularly in relation to the amendment of plaints under the Civil Procedure Code. The case serves as a critical reference for similar future litigations involving inheritance and p... |
| 1968 SLD 201 = (1968) 70 ITR 347 | IT REFERENCE No. 56 OF 1963 , decided on 29.06.1967 | In the landmark case of IT REFERENCE No. 56 OF 1963, the Calcutta High Court examined the nature of a receipt arising from a breach of contract. The pivotal question was whether a sum received by the assessee-company from a Japanese company due to non-fulfillment of a contract could be set off against speculative losses. The Income Tax Officer's disallowance of the claim was based on the premise that the amount constituted damages, thus not fitting the criteria for speculative transactions. However, the Tribunal's ruling suggested that the contract involved multiple transactions, and any settlement not involving actual delivery could be deemed speculative. The court ultimately ruled in favor of the assessee, clarifying that the receipt was a business receipt, acknowledging the complexities of income tax law and the definitions surrounding speculative transactions. This case is significant for its implications on how contractual breaches are treated under the Income Tax Act, particularl... |
| 1982 SLD 1451, 1982 PLC 226 | KAR-273 of 1981 , decided on 01.06.1981 | In the case of Z. A. CHANNA vs. MESSRS RICE EXPORT CORPORATION OF PAKISTAN LTD., the Labour Appellate Tribunal of Sindh reviewed an appeal concerning the status of a Chowkidar as a workman under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The appellant, represented by advocate Mahmood Mubbashir, challenged the IV Labour Court's ruling which dismissed his grievance petition against termination of service. The court evaluated the nature of the appellant's duties, concluding that their primary role did not involve manual or clerical work necessary to be classified as a workman. The decision emphasized that even if the Chowkidar performed ancillary tasks, they were not sufficient to alter his classification. The ruling followed precedents, affirming that the core responsibilities of the Chowkidar defined his employment status. This case highlights the critical importance of accurately defining job roles within employment law, particularly in relation... |
| 2004 SLD 1379, 2004 SCMR 1007 | Civil Appeal No. 1804 and Civil Petition No. 163/K , decided on 01.04.2004 | This case involves a legal dispute regarding the recovery of central excise duty in the context of ship breaking under the Customs Act, 1969. The Supreme Court of Pakistan examined whether the duty should be considered as customs duty based on the bill of entry filing date and whether the respondents could benefit from an exemption notification. The Court found that the exemption notification was still valid and applicable, thus dismissing the appeal. The ruling emphasized the importance of adhering to proper legal procedures regarding taxes and duties while also addressing the actions of customs officials. This case highlights critical aspects of the Customs Act and the interplay between various laws impacting customs duties, making it a significant reference point for future cases involving similar legal questions.... |
| 1938 SLD 2, (1938) 6 ITR 725 | 14179 | In the landmark case of Muthappa Chettiar v. Commissioner of Income Tax, decided by the Madras High Court, the legal interpretation of section 34 of the Income-tax Act, 1922 was put under scrutiny. This case addressed whether the Income-tax Officer (ITO) could utilize information obtained after the prescribed assessment year to reassess income that had escaped taxation. The court underscored that the ITO is not confined to facts discovered within the year of assessment, which upholds the integrity of tax assessments. The decision emphasized the significance of a comprehensive inquiry into income tax matters, highlighting that tax authorities must ensure all income is duly assessed, regardless of the timing of information acquisition. This case is crucial for understanding the operational scope of tax assessment laws and the responsibilities of tax officers in India, making it a pivotal reference for tax law practitioners and scholars. Keywords: Income Tax, Tax Assessment, Legal Interpr... |
| 1998 SLD 804, 1998 SCMR 1944 | C.P. No. 104/1996 , decided on 01.06.1998 | The case of Bawany Metals Limited vs. Hub Town Committee revolves around the legality of octroi imposition on imported goods by the local government. The petitioner contended that exemptions granted by the Federal Government on customs duties should extend to octroi. However, the Supreme Court clarified that such exemptions do not impact the ad valorem value for octroi purposes. The ruling underscores the authority of provincial governments to impose taxes like octroi, irrespective of federal exemptions, thus reinforcing the principle of local governance in tax matters. This case is significant in understanding the interplay between federal and provincial taxation powers, particularly in the context of local government ordinances. Keywords: octroi, customs duty, federal exemptions, provincial taxation, local governance.... |
| 2012 SLD 2367, 2012 YLR 1454 | Civil Revision No. 27 of 2006 , decided on 02.03.2012 | This case revolves around a civil revision petition filed by BIBI SAKINA and others against Haji ASMATULLAH regarding the cancellation of a mutation entry and sale agreement. The legal principles applied pertain to the Specific Relief Act and the Limitation Act, particularly concerning the burden of proof in cases alleging fraud and coercion. The petitioners contended that they were misled into a transaction involving a significant amount of money and that the courts below failed to recognize the fraud involved. However, the Balochistan High Court found that the petitioners did not adequately prove their claims, particularly regarding their knowledge of the transaction and the legitimacy of the agreements made. The court's decision highlights the importance of clear evidence in establishing claims of fraud and the rights of co-owners in property transactions.... |
| 2018 SLD 74, 2018 PTD 85 | S.T.A. No. 1492/LB of 2014 , decided on 07.03.2016 | In the case of S.T.A. No. 1492/LB of 2014, the Appellate Tribunal Inland Revenue evaluated the legality of penalties imposed on MESSRS PARACHA CHEMICAL INDUSTRIES for excess input tax adjustments under the Sales Tax Act, 1990. The tribunal found that the assessment leading to penalties lacked justification as the appellate authority had already vacated the principal amount of sales tax. The ruling clarified that the imposition of penalties requires clear evidence of willful misconduct or intent to evade tax obligations, neither of which was established in this case. The tribunal's decision emphasizes the importance of adhering to legal standards in tax assessments and reinforces taxpayer rights against unjust penalties. This case serves as a significant reference for future tax disputes involving penalties and the application of the Sales Tax Act.... |
| 2006 SLD 3144, (2006) 286 ITR 201 | ... | |
| 1990 SLD 864, 1990 SCMR 957 | Civil Petition for Leave to Appeal No. 707 of 1989 , decided on 01.08.1989 | In this case, the petitioners sought leave to appeal against an eviction order issued by the appellate authority. The crux of the dispute revolved around a demarcation order that allocated a portion of a shop to the respondent, establishing a statutory landlord-tenant relationship. The Rent Controller initially dismissed the eviction application, ruling that the relationship could not be substantiated. However, upon appeal, the appellate authority ordered eviction. The petitioners contended that the demarcation was improperly conducted and claimed rights over the property. The Supreme Court, referencing the principles established in Raunaq Ali's case, upheld the legality of the eviction order, emphasizing that the demarcation could not be contested in the Rent Controller's forum. This decision underscores the importance of jurisdictional boundaries in property law and the implications for landlord-tenant relationships under Pakistani law.... |
| 1990 SLD 732 = 1990 SCMR 669 | Petition for Leave to Appeal No.33 of 1986 , decided on 07.03.1989 | The Supreme Court of Pakistan addressed the petition for leave to appeal concerning the acquittal of several respondents in a murder case. The case revolved around the murder of Muhammad Tufail, with the petitioner being the father of the deceased. The Supreme Court examined the evidence presented, including witness testimonies and recovery of weapons, and noted significant discrepancies. The court highlighted that the ocular evidence was not credible and conflicted with medical findings. The acquittal by the Lahore High Court was based on these inconsistencies, leading to the conclusion that the prosecution failed to prove its case beyond reasonable doubt. The Supreme Court upheld the High Court's ruling, resulting in the dismissal of the petition. This case underscores the importance of credible evidence and the standards of proof required in criminal trials.... |
| 2009 SLD 609 = 2009 CLC 1191 | I.C.A. No.201 in Writ Petition No.1908 of 2009 , decided on 27.05.2009 | This case revolves around the interpretation of the Punjab Local Government Ordinance, specifically concerning the authority of the Town Council to set aside motions made within the Union Council. The court clarified that a motion, until formally adopted, does not attain the status of a resolution, and thus the Town Council's actions were deemed invalid. The case highlights the importance of procedural compliance in local government operations, ensuring that motions are properly deliberated and voted upon before any authority can act upon them. This ruling has significant implications for local governance and the procedural integrity of council operations, reinforcing the need for adherence to established legal frameworks.... |
| 1981 SLD 2299, 1981 PLC 522 | Appeals No. KAR-840 to 842 of 1980 , decided on 15.01.1981 | In the case of Muhammad Akram and others vs. Karachi Transport Corporation, the Labour Appellate Tribunal of Sindh addressed the retirement age of drivers who transitioned from the Sind Road Transport Corporation to the Karachi Transport Corporation. The primary legal question revolved around the interpretation of the Sind Road Transport Corporation Service Rules, 1970, and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The appellants were retired at the age of 55, which was contested based on the contention that the retirement age should be 60 years as per government policy. The Tribunal found that the applicable rules for the appellants were not sufficiently clear and remanded the case back to the Labour Court for further examination of the evidence regarding the retirement age. This case highlights significant issues of employment law and the interpretation of service rules in the context of labor rights and age of retirement.... |
| 2024 SLD 3857, 2024 SCMR 1427 | Jail Petition No. 120 of 2017 and Cr. Petition No. , decided on 16.05.2024 | In the case of Muhammad Hassan vs. The State, the Supreme Court of Pakistan addressed critical issues surrounding the conviction of the petitioner for Qatl-i-amd. The ruling highlighted the importance of timely FIR registration and the credibility of eyewitnesses. The court found that the FIR was lodged significantly late, over sixteen hours after the incident, raising questions about the reliability of the complainant's account. Key witnesses were classified as 'chance witnesses,' lacking a natural reason for their presence at the scene, which further weakened the prosecution's case. The judgment reiterated that any uncertainty in evidence must favor the accused, leading to Hassan's acquittal. This case emphasizes the judicial system's commitment to ensuring that convictions are based on reliable evidence and due process. Keywords such as 'Supreme Court of Pakistan,' 'Qatl-i-amd,' 'acquittal,' and 'eyewitness credibility' are essential for SEO optimization, reflecting current legal di... |
| 1977 SLD 1427, (1977) 110 ITR 376 | CIVIL RULE No. 4322(W) OF 1970 , decided on 26.08.1975 | In the case of Amarnath Mehra v. Income Tax Officer, the Calcutta High Court addressed the issue of income escaping assessment for the assessment year 1963-64. The core question was whether the failure to file a return by the deadline imposed under section 139(2) of the Income-tax Act, 1961, warranted the issuance of a notice under section 148. The court held that such failure does indeed attract the provisions of section 147(a). Despite the additional privilege granted to the assessee under section 139(4) to file returns before the completion of assessment, this does not negate the Income-tax Officer's authority to issue the notice based on the earlier deadline. The court concluded that the impugned notice was issued correctly and reaffirmed the importance of adhering to statutory deadlines in tax compliance. This case underscores the significance of timely filing tax returns and the implications of non-compliance under the Income-tax Act. It highlights the intersection of taxpayer ri... |
| 1980 SLD 491, 1980 PTD 375 | Wealth Tax Reference No. 20 of 1966 , decided on 06.08.1976 | In the case of Wealth Tax Reference No. 20 of 1966, the Bombay High Court addressed the taxation implications of an annuity under the Wealth Tax Act, 1957. The case involved the original assessee, Manu Subedar, who had entered into a complex financial agreement that resulted in a monthly annuity of Rs. 1,000. The court analyzed the terms of the agreement to determine if the annuity could be classified as an asset under the Wealth Tax Act. The ruling highlighted the importance of the agreement's language, which expressly prohibited the commutation of the annuity. This case is significant for financial and tax law practitioners as it clarifies the treatment of annuities in wealth tax assessments and emphasizes the need for precise contractual language to ensure intended tax exemptions. The court's decision is a vital reference for similar cases, underlining the legal principles governing the definition of assets and the exemptions applicable under the Wealth Tax Act.... |
| 2010 SLD 2286, 2010 PCRLJ 272 | Criminal Bail Application No.768 of 2009 , decided on 23.07.2009 | In the case of Arz Muhammad vs. The State, the Sindh High Court dealt with a bail application concerning serious narcotics charges under the Control of Narcotic Substances Act, 1997. The accused was arrested with a significant amount of Charas, leading to a firm decision against bail. The court highlighted the importance of the evidence, including the direct recovery of narcotics from the vehicle and the involvement of the accused in a broader drug trafficking operation. The ruling reflects the court's commitment to upholding strict legal standards in drug-related cases, emphasizing the societal implications of such offences. This case serves as a critical reference for future narcotics-related legal proceedings, reinforcing the prohibitive measures outlined in the law. It underscores the challenges faced by defendants in narcotics cases, particularly in relation to witness testimonies and the burden of proof required to establish lack of knowledge regarding possession of illicit subst... |
| 2003 SLD 930, 2003 SCMR 705 | Civil Appeals Nos. 24, 510 and 1049 of 2000 , decided on 07.01.2003 | In the case of Rehmatullah Khan and others vs Postmaster General, the Supreme Court of Pakistan dealt with appeals concerning the termination of civil servants' employment. The case arose from decisions made by the Federal Service Tribunal, which dismissed the appeals due to delays following the Labour Court's dismissal of grievance petitions. The significant legal question involved the interpretation of section 2-A of the Service Tribunals Act, which had been amended prior to the appeals being filed. The Supreme Court's decision to condone the delay reflects a broader trend towards protecting the rights of civil servants, especially in light of the confusion surrounding the amendments. The ruling is crucial for future cases involving similar circumstances, establishing a precedent for leniency in procedural matters related to employment law. The Court's directive to the Tribunal to reassess the appeals on their merits highlights the importance of ensuring that justice prevails in admi... |
| 2018 SLD 1546, 2018 YLR 1501 | W.P. No. 183-D of 2015 , decided on 31.01.2018 | In the case of W.P. No. 183-D of 2015, the Peshawar High Court addressed a significant issue regarding the execution of maintenance decrees under the Family Courts Act, 1964 and the Limitation Act, 1908. The petitioner, MST. ZAKIYA BIBI, contended that her execution petition for unpaid maintenance was maintainable, contrary to the respondent's assertion that it was time-barred. The court ruled in favor of the petitioner, emphasizing that the provisions of the Limitation Act do not apply in family matters in a strict sense. This landmark decision highlights the importance of ensuring that maintenance decrees are enforced without undue limitations, reinforcing the rights of individuals in family law cases to seek enforcement of court orders. The High Court's ruling also sets a precedent for future cases involving execution petitions and maintenance allowances, underscoring the necessity of timely justice in family law.... |
| 1971 SLD 346, 1971 SCMR 666 | Civil Petition for Special Leave to Appeal No. 119 , decided on 20.10.1971 | This case revolves around the dissolution of a partnership formed to operate a cinema in Sialkot. The partnership, established on March 22, 1967, led to disputes, culminating in a suit for dissolution filed by one partner. The case involved procedural matters under the Civil Procedure Code, particularly pertaining to the appointment of a receiver. The Supreme Court of Pakistan emphasized the importance of sound judicial principles in managing partnership disputes and affirmed the decisions of lower courts that appointed a receiver to oversee the business operations. The ruling underscored the necessity of ensuring proper management of partnership assets and protecting the interests of all parties involved. This case highlights critical issues in partnership law, including the roles and responsibilities of partners, the process of dissolution, and the judicial mechanisms available to resolve such disputes. Legal practitioners and business partners can derive insights into the implicatio... |
| 2008 SLD 3014, (2008) 300 ITR 188 | WRIT PETITION NO. 9077 OF 2007 , decided on 29.01.2008 | In the case of Samson John v. Tax Recovery Officer, the Bombay High Court addressed the legality of the Tax Recovery Officer's actions in attempting to sell property owned by the petitioner to recover tax dues owed by his father. The petitioner contended that the property had been legally acquired in his name when he was a minor and that it could not be attached for his father's tax liabilities. The court examined the provisions of section 222 of the Income Tax Act, 1961, which governs the recovery of tax dues through the attachment and sale of property. The court ultimately found that there was no transfer of property that would allow the TRO to proceed with the sale, as the property had been in the petitioner's name since 1979-80, and thus ruled in favor of the petitioner, reinforcing the principles of property ownership and the legal protections afforded to minors. This case highlights the complexities of tax recovery law and the importance of clear ownership records in property dis... |
| 1988 SLD 1931, (1988) 174 ITR 396 | D-2741 of 2016 , decided on 01.01.1988 | This case revolves around the assessment of rental income by Star Rolling Mills (P.) Ltd. under the Income-tax Act, 1961. The Income Tax Officer (ITO) initially assessed the income from letting out land, buildings, and machinery as income from 'other sources' for the assessment year 1974-75. Following a request from the assessee, the ITO rectified the assessment under section 154, allowing the set-off of business losses from previous years against the income. However, the Commissioner of Income Tax canceled this rectification order under section 263, asserting that the ITO had failed to establish whether the income could be classified as business income. The case highlights the critical need for thorough investigation in tax assessments to appropriately categorize income and losses. The Tribunal ultimately upheld the Commissioner's decision, reinforcing the principles of tax law regarding income classification and the rectification of apparent mistakes. This case serves as a precedent ... |
| 2016 SLD 1311 | ITA No. 2533/LB/2014 , decided on 31.08.2016 | In the case of M/s. Adil Textile Mills, Ltd vs. The CIR, Zone-I, LTU, Lahore, the Appellate Tribunal Inland Revenue addressed an appeal concerning a tax year assessment that had been declared as a loss. The taxpayer contested an ex-parte order that amended their income substantially without their representation. The Tribunal's order highlighted critical aspects of procedural fairness, underscoring the necessity for appeals to be evaluated on substantive merits rather than procedural lapses. The ruling emphasized the necessity for the first appellate authority to consider the taxpayer's explanations for delays and to allow ample opportunity for presenting evidence. This case reflects the ongoing discourse in tax law regarding the balance between compliance and the taxpayer's rights, ensuring a fair hearing in tax litigation. Keywords such as 'tax appeal', 'income tax ordinance', 'remand', 'fair hearing', and 'procedural fairness' are pivotal in understanding the implications of this cas... |
| 2001 SLD 1282, 2001 PCRLJ 1952 | Transfer Application No.28 of 2001 , decided on 06.07.2001 | This case was about the transfer of a cancellation application from the Additional Sessions Judge to another court due to apprehensions of unfair treatment. The petitioners, led by Qazi Muhammad Irshad, expressed concerns over the Additional Sessions Judge's attitude and the handling of their health-related requests. The court ruled that the transfer was warranted to ensure justice and fair treatment, highlighting the importance of a party's confidence in the impartiality of the court. The decision underscores the principles of fairness in judicial proceedings and the need for courts to maintain public confidence in their integrity. Keywords: judicial fairness, transfer of cases, legal representation, court impartiality, criminal procedure.... |
| 1989 SLD 1922, 1989 PLC 757 | OSA-334 of 1988 , decided on 08.06.1988 | In this case, the Labour Appellate Tribunal of Punjab dealt with a dispute regarding the change of office-bearers of the Punjab Irrigation Employees Welfare Federation. The case arose when allegations were made that the resignations of certain office-bearers were obtained through fraudulent means during a meeting. The petitioner, Khushi Muhammad Khokhar, sought to challenge the Registrar's order that discontinued the signatory office-bearers based on these alleged resignations. The Tribunal upheld the Labour Court's decision, emphasizing the importance of the meeting's agenda, which indicated that the discussion was about the office-bearers’ connections with the Federation, rather than the appeal status. The Tribunal also rejected a plea to expedite the Labour Court's decision, highlighting the need for a fair consideration of all pending cases. This case illustrates critical aspects of labor law, particularly concerning the rights and responsibilities of trade union office-bearers and... |
| 2005 SLD 1356, 2005 SCMR 1322 | C.P.L.A. No.883-K of 2002 , decided on 09.02.2004 | The case of S.M. Afzalur-Rehman vs. Federation of Pakistan revolves around the dismissal of a civil servant from the National Highway Authority. The petitioner sought to appeal the decision of the Federal Service Tribunal which dismissed his service appeal as time-barred by 185 days. The petitioner argued that he had not received the removal letter directly but through his brother, with whom he had a strained relationship. The Tribunal's refusal to condone the delay was based on the petitioner's lack of diligence in pursuing his appeal within the prescribed timeframe. The Supreme Court ultimately upheld the Tribunal's decision, emphasizing the importance of timely action in administrative proceedings. This case highlights critical aspects of administrative law and the procedural requirements for appeals in service-related matters, making it significant for legal practitioners and civil servants alike.... |
| 2002 SLD 855, 2002 PTCL 449, 2003 PTD 1002 | Writ Petitions Nos. 1144 and 1526 of 1997 , decided on 25.05.2002 | In the case of Writ Petitions Nos. 1144 and 1526 of 1997, the Peshawar High Court addressed a significant issue regarding the interpretation of the Central Excise Act, 1944. The petitioners, leading cement manufacturers, challenged the method of calculating excise duty on their products. They argued that the retail price should exclude excise duty, while the respondents contended that the retail price must include all taxes and charges, including excise duty. This case underscores the importance of ensuring that fiscal legislation is implemented correctly to avoid double taxation. The court's decision to prevent the inclusion of excise duty in the retail price is a landmark ruling that protects the rights of manufacturers and upholds the principles of fair taxation. The keywords trending in this case include 'excise duty', 'retail price', 'double taxation', 'Central Excise Act', and 'Peshawar High Court'.... |
| 2008 SLD 4112, (2008) 303 ITR 159 | IT APPEAL No. 538 OF 2007 , decided on 02.07.2007 | In the case of Commissioner of Income Tax, Delhi-IV v. Goyal M G Gases P. Ltd., the Delhi High Court dealt with significant issues surrounding the treatment of bad debts under Section 36(1)(vii) of the Income-tax Act, 1961, and the accrual of income as per Section 5 of the same act. The assessment year in question was 1998-99. The assessee, Goyal M G Gases P. Ltd., had written off certain amounts due from Kedia Castle Dellon Industries Ltd., which had been declared a sick company by the BIFR. The court emphasized the importance of recognizing bad debts when a company is unable to pay its dues and had been declared sick. The judgment also highlighted that the tribunal had correctly ruled that there was no real accrual of interest income from advances made to various parties, as the amounts had not been recorded in the company's books and were subsequently written off as bad debts. The court's decision reinforces the principles of realistic accounting practices and the correct applicatio... |
| 1998 SLD 305, 1998 PTD 2435, (1996) 222 ITR 90 | Income-tax Reference No.258 of 1981 , decided on 04.04.1996 | This case involves the interpretation of the Income Tax Act, 1961, particularly section 36(1)(iii) concerning capital borrowed and interest deductions. The Allahabad High Court examined whether the credit balance in the Loss Equalisation and Capital Redemption Reserve Fund, utilized by a cooperative society for its business, constituted borrowed capital. The court concluded that since the funds were not borrowed but rather retained for business use, the interest on these funds could not be claimed as a deduction. This case is significant for cooperative societies and their financial practices, impacting how they manage reserves and calculate taxable income. The ruling emphasizes the importance of understanding the definitions and implications of borrowed capital within the framework of tax law, particularly for entities operating under cooperative structures. Legal practitioners and tax advisors should take note of this precedent as it outlines the limits of allowable deductions concer... |
| 2002 SLD 180, 2002 PTD 1197, (2002) 86 TAX 224 | I.T.A. No.29 of 2000 , decided on 26.09.2001 | The case revolves around an appeal filed by the Commissioner of Income Tax against Messrs B.C.C.I. Overseas Ltd regarding the assessment year 1989-90. The primary issues concerned the introduction of cash in the form of benami deposits and whether these constituted cash credit under Section 13(1)(a) of the Income Tax Ordinance, 1979. The Tax Appellate Tribunal had upheld the findings of the CIT(A) which deleted the additions made by the Assessing Officer. The High Court found that the Tribunal's observations were in accordance with law and dismissed the appeal, establishing a precedent on the burden of proof in tax assessments for banking entities. The case highlights the importance of evidence and the proper application of tax laws, especially in the context of foreign currency accounts and benami transactions. The ruling reinforces the legal principle that the burden rests on the department to prove the nature of deposits, further solidifying taxpayer rights in income tax cases.... |
| 2014 SLD 782, 2014 YLR 1850 | Criminal Miscellaneous No. 45 of 2013 , decided on 17.07.2013 | This case revolves around the grant of bail to the petitioner, Malik Haq Nawaz, who was accused in the murder case of Zahid Hussain. The decision was taken by the court based on the interpretation of the Criminal Procedure Code and the Penal Code. The court analyzed the evidence presented, which included the lack of direct involvement of the petitioner in the murder, as there were no overt acts attributed to him. The court emphasized the importance of ensuring that the rights of the accused are maintained, especially when there are no substantial grounds for believing that a non-bailable offense has occurred. The case highlights the legal principles surrounding bail applications in criminal proceedings and underscores the necessity for a thorough inquiry into the guilt of the accused before determining the conditions of their detention. This case serves as a significant reference for future bail applications, particularly in instances where the evidence is circumstantial and does not d... |
| 2002 SLD 3096, (2002) 259 ITR 30 | D-2741 of 2002 , decided on 01.01.2002 | In the case of Commissioner of Income Tax v. Arawali Construction Co. P. Ltd., the Rajasthan High Court addressed the classification of expenditure concerning the acquisition of computer software used in mining operations. The core issue revolved around whether this expenditure should be categorized as capital or revenue. The Assessing Officer initially categorized it as capital expenditure, allowing depreciation, while the Commissioner (Appeals) viewed it as revenue expenditure. The Tribunal upheld the Commissioner's view, leading to a reference to the High Court. The court analyzed precedents, concluding that the software acquisition was indeed capital in nature due to its technical application in mining. The ruling reinforces the importance of correctly classifying business expenditures to ensure compliance with tax regulations. This case highlights the significance of understanding the nature of expenditures in business operations and the legal implications of such classifications,... |
| 1983 SLD 1273, 1983 PLC 29 | 487/888 of 1980 , decided on 06.07.1982 | In the case of Maqsood Ahmad vs. Board of Revenue, Punjab, the Service Tribunal addressed the retirement of the appellant under the Punjab Civil Servants Act. The core issue revolved around whether the appellant's service as a Patwari qualified him for pension benefits after 25 years of service. The Tribunal found that the appellant's service was indeed qualifying, as it included time served as a Patwari. The decision clarified the authority of the Director Land Records in issuing retirement orders and reinforced that the appellant's retirement was legitimate under the law. This case highlights the interpretation of civil service regulations and the rights of civil servants regarding retirement and pension eligibility. Keywords such as 'Punjab Civil Servants Act', 'retirement order', 'pension eligibility', and 'service tribunal' reflect the trending legal issues in civil service cases.... |
| 1993 SLD 1602 = 1993 PLC 1005 | Appeals Nos. 51, 52 and 53 (K) of 1990 , decided on 08.08.1992 | The Federal Service Tribunal dealt with three identical appeals concerning the inter se seniority of candidates appointed as Preventive Officers. The main issue revolved around whether seniority should be based on the date of joining or the merit assigned during selection. The Tribunal concluded that inter se seniority must be determined by the merit assigned by the Public Service Commission, as established in prior rulings. This case highlights the importance of meritocracy in civil service appointments and the need for compliance with established principles of seniority. The decision reinforces the stance that the date of joining is not the sole determinant of seniority when candidates are selected in a single batch. Legal representatives for the parties presented arguments supporting their respective positions, but the Tribunal ultimately favored the merit-based approach. The ruling serves as a significant reference for future cases involving seniority disputes in similar contexts, ... |
| 1953 SLD 126, 1953 PLD 262 | Appeal No. 843 of 1952 , decided on 20.02.1953 | In the case of Appeal No. 843 of 1952, the Lahore High Court examined the legality of a joint trial involving multiple defendants accused of separate but related offences. The appellants, including Muhammad Khan and others, were convicted of murder and causing injuries during two distinct incidents. The court found that the initial accusation was crucial in determining whether a joint trial was appropriate. It was established that the transactions were not the same, leading to the conclusion that separate trials were necessary. This case highlights the critical interpretation of legal provisions under the Criminal Procedure Code, particularly sections 239 and 233, which govern the conditions under which joint trials may occur. The ruling serves as a precedent for future cases concerning the misjoinder of defendants and the requirements for joint trials in criminal law. The decision reinforces the principle that each accused's rights must be protected through fair legal processes, and e... |
| 1994 SLD 953, 1994 PLC 1335 | Writ Petition No.11103 of 1993 , decided on 09.05.1994 | In this case, Mst. Shamsa Jabeen contested her transfer from one educational institution to another, claiming political pressure influenced the decision. The Lahore High Court ruled that transfers are part of the civil servant's service terms, thus falling under the purview of Article 212 of the Constitution of Pakistan, which limits the court's ability to intervene in such matters. The court emphasized the importance of following proper channels for grievances, highlighting the legal protections afforded to government employees regarding transfers. This case illustrates the boundaries of judicial review in administrative matters and reinforces the constitutional framework governing civil service transfers.... |