Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1997 SLD 547, 1997 SCMR 167 | Civil Petition No. 1684-L of 1996 , decided on 20.11.1996 | This case revolves around the transfer of civil servants, Miss Rukhsana Ijaz and another respondent, which was contested in the Lahore High Court. The High Court initially admitted the writ petition and suspended the transfer order, which led to an appeal to the Supreme Court. The Supreme Court ruled that such disputes regarding civil servant transfers should be handled by the Service Tribunal, emphasizing the jurisdictional limitations of the High Court as outlined in Article 212(2) of the Constitution. The case illustrates the procedural nuances and legal frameworks governing civil service matters in Pakistan, highlighting the necessity for civil servants to follow the appropriate legal avenues for disputes related to their service conditions. This ruling serves as a significant reference for future cases involving administrative law and civil service regulations.... |
| 1999 SLD 460, 1999 SCMR 2245 | Civil Petition No. 1590-L of 1998 , decided on 29.01.1999 | In the case of Civil Petition No. 1590-L of 1998, the Supreme Court of Pakistan deliberated on the dismissal of civil servant Liaqat Ali Khan. The Federal Service Tribunal had set aside his dismissal, leading to an appeal by the President of United Bank Ltd. The Court granted leave to consider the validity of the Tribunal's decision. This case highlights the procedural safeguards in the dismissal of civil servants under the Service Tribunals Act and the Constitution of Pakistan. It addresses key issues such as the grounds for dismissal, the appeal process, and the implications of salary payments during the appeal. This case is significant for understanding the rights of civil servants and the legal frameworks governing employment in the public sector, making it a relevant reference for legal practitioners and scholars interested in administrative law and employment rights.... |
| 1982 SLD 481, 1982 SCMR 804 | Civil Petition for Special Leave to Appeal No. 8 o , decided on 12.03.1980 | In the case of Civil Petition for Special Leave to Appeal No. 8 of 1975, the Supreme Court of Pakistan addressed a dispute regarding the eviction of a tenant from a shop in Anarkali, Lahore, due to non-payment of rent. The petitioner, Muhammad Siddiq, contested the eviction on grounds of a purported collusion in the partition of the property, which had originally been co-owned. The court emphasized the importance of adhering to landlord-tenant laws, specifically under the West Pakistan Urban Rent Restriction Ordinance, which protects landlords' rights to receive rent. The court highlighted that the tenant's persistent refusal to acknowledge the respondent, Muhammad Sharif, as the landlord constituted a wilful default in rent payment. The decision underscored the necessity for tenants to recognize the legal rights of landlords, especially following property transfers and partitions. The court found no merit in the petitioner's arguments against the lower court's unanimous decision and r... |
| 2015 SLD 3050, 2015 PLC 986 | Writ Petitions Nos. 19330, 19613 to 19616, 20545 a , decided on 23.12.2014 | This case revolves around the authority of transfer orders within the Punjab Criminal Prosecution Service. The petitioners, all Assistant District Public Prosecutors, contested the legality of their transfers ordered by the Secretary of the Prosecution Department, asserting that only the Prosecutor General could issue such orders. The Lahore High Court, however, upheld the Secretary's authority, emphasizing the legal framework established by the Punjab Criminal Prosecution Service Act, 2006, and the associated rules. The court's decision clarified the roles of different authorities within the prosecution service, distinguishing this case from a prior ruling involving the Sindh Criminal Prosecution Service. The outcome highlighted the importance of understanding the administrative structure and the legal powers vested in various officials, ultimately reaffirming the legitimacy of the Secretary's actions in transferring the petitioners. This ruling is significant for public servants with... |
| 2018 SLD 95, 2018 SCMR 139 | Civil Appeal No. 410-L of 2009 , decided on 21.11.2017 | In the Supreme Court of Pakistan's case of Civil Appeal No. 410-L of 2009, the primary legal issue revolved around the validity of a gift deed and the claims of a legal heir. The Court addressed the requirement for a donee to prove the original transaction of gift, especially when it excludes an heir. The ruling emphasized that mere possession transfer is insufficient for a valid gift under the law. The case established crucial precedents regarding inheritance rights and the evidentiary burden on parties claiming under a gift. This decision is significant for practitioners in inheritance law, particularly in cases involving disputes over gifts and legal heirs. The ruling reaffirms the principles established in previous cases and underscores the importance of proper documentation in gift transactions.... |
| 1956 SLD 34, 1956 PLD 65 | Criminal Appeal No. 25 of 1954 , decided on 08.11.1955 | In this landmark case, the Supreme Court of India addressed the issue of whether a Commissioner appointed under the Public Servants Inquiries Act, 1850 qualifies as a Court for the purposes of the Contempt of Courts Act, 1952. The case arose from a complaint against a Deputy Secretary who had written a letter to the Commissioner, which was alleged to have interfered with the inquiry into the respondent's conduct as a public servant. The Court examined the definitions of 'Court' and 'judicial power' across various statutes, emphasizing the necessity of finality and authoritativeness in judicial decisions. Ultimately, the Supreme Court ruled that the Commissioner was not a Court, thereby reversing the High Court's decision that had found the appellant guilty of contempt. This case is significant in understanding the delineation between administrative inquiries and judicial proceedings, and it emphasizes the importance of adhering to the definitions established in law regarding the powers... |
| 2020 SLD 1205, 2020 PLC 82 | Constitutional Petitions Nos. 889 to 931 of 2018 , decided on 25.11.2019 | In the case of National Construction Limited vs. National Industrial Relations Commission, the Balochistan High Court adjudicated on constitutional petitions regarding the termination of services and payment of arrears to employees. The court emphasized the importance of adhering to the timelines set forth in the Industrial Relations Act, 2012. The High Court found that the petitioner had failed to provide a convincing explanation for the delay in filing their appeals, thereby reinforcing the legal principle that delay defeats equity. The court's decision highlighted the need for vigilance and prompt action in legal matters, ensuring that aggrieved parties adhere to prescribed timelines to safeguard their rights. This case serves as a significant reminder of the procedural requirements in labor disputes and the necessity for parties to act promptly to enforce their rights.... |
| 2013 SLD 173 | ITA No. 1769/LB/2012 | In the case of M/s. Profarm Pakistan (Pvt.) Ltd. vs. The CIR (Appeals-II), Lahore, the Appellate Tribunal Inland Revenue dealt with an appeal concerning income tax obligations under the Income Tax Ordinance, 2001. The taxpayer, a private limited company engaged in cattle and buffalo raising, filed an appeal against the decision of the Commissioner of Inland Revenue (Appeals-III) regarding tax deductions. The case revolved around allegations of tax defaults on various heads of payments, where the taxpayer contended that they had complied with all tax regulations, including deductions and deposits of withholding tax. The Tribunal found merit in the taxpayer's arguments that the initial order lacked a thorough review of the withholding tax statements and remanded the case for further investigation. This case emphasizes the importance of proper documentation and adherence to tax laws, particularly regarding withholding tax obligations. Keywords such as 'Income Tax Ordinance', 'withholding ... |
| 1989 SLD 1139, 1989 PLC 165 | Appeal No. 12(41) of 1988 , decided on 04.12.1988 | This case revolves around an appeal concerning unfair labor practices within the H.B.F.C. Employees Union. Zafar Iqbal Bhatti filed a petition alleging that the office-bearers of the union were engaging in practices that undermined the rights of union members. The National Industrial Relations Commission examined the claims and the validity of the actions taken against the office-bearers. The case highlights issues of labor relations, union rights, and the legal framework governing industrial relations in Pakistan. The decision emphasized the importance of allowing elected representatives to fulfill their duties unless there is a compelling reason to restrict their actions. This ruling is significant for labor law practitioners, union members, and employers, as it reinforces the protections afforded to union officials against unfounded claims of misconduct. Keywords: labor law, unfair labor practice, industrial relations, union rights, legal framework, Pakistan.... |
| 2017 SLD 1566, 2017 PTD 2403 | K-1000 of 2016 , decided on 13.01.2017 | In the case of MESSRS SHAHEEN CHEMICAL vs. DEPUTY COLLECTOR OF CUSTOMS, the Customs Appellate Tribunal addressed the appeal concerning the confiscation of recycled plastic granules imported from the UAE. The appellant argued that the goods were certified as non-hazardous, complying with the Import Policy Order requirements. The Tribunal reviewed the facts, including prior acceptance of similar certifications, and concluded that the confiscation was not justified. The decision underscored the importance of adhering to international standards, such as the Basel Convention, while interpreting local laws. The ruling emphasizes the need for consistent application of regulations to prevent arbitrary enforcement and discrimination against importers. This case is significant for importers dealing with recycled materials, illustrating the balance between environmental compliance and trade facilitation.... |
| 2011 SLD 1358, 2011 SCMR 320 | C.P.L.A. No. 244-K of 2009 , decided on 20.05.2009 | The Supreme Court of Pakistan's decision in C.P.L.A. No. 244-K of 2009 clarifies the legal principles surrounding landlord-tenant relationships under the Sindh Rented Premises Ordinance (XVII of 1979). The case involved a dispute where the tenant claimed to have purchased the rented premises, leading to a denial of the landlord-tenant relationship. The court emphasized that tenants must vacate the premises and file for specific performance if they claim ownership, as the question of ownership cannot be resolved by the Rent Controller. This landmark ruling highlights the significance of compliance with rent orders and the procedural requirements for tenants seeking to assert ownership rights. Keywords: landlord-tenant relationship, ejectment petition, Sindh Rented Premises Ordinance, Supreme Court of Pakistan, specific performance.... |
| 2006 SLD 116, 2006 PTD 1515, (2006) 94 TAX 108 | I.T.As. Nos. 506/LB and 1233/LB of 2005 , decided on 07.09.2005 | This case involves an appeal against the decision of the First Appellate Authority regarding the assessment of an AOP deriving income from metal work. The Tribunal found that the First Appellate Authority had incorrectly remanded the case for de novo assessment rather than annulling it, particularly after acknowledging the strength of the assessee's arguments. The Tribunal annulled the amended assessment made by the Deputy Commissioner of Income Tax, stating that he lacked the jurisdiction to amend the assessment under the Income Tax Ordinance, 2001. This case highlights critical issues of jurisdiction and the appropriate authority in tax assessments, emphasizing the need for clear legal frameworks to avoid arbitrary decisions. The case underlines the significance of adhering to legal standards in tax matters to ensure fair and just outcomes. The emphasis on jurisdictional authority is crucial in maintaining the integrity of tax assessments and the appeals process.... |
| 1992 SLD 1587, (1992) 196 ITR 762 | D-2741 of 2016 , decided on 01.01.1992 | In the landmark case decided by the Karnataka High Court, the court examined the interplay between sections 144A and 144B of the Income-tax Act, 1961. This case is significant for understanding procedural aspects of tax assessments. The court held that the Inspecting Assistant Commissioner (IAC) has the authority to issue directions under section 144A even when a draft assessment order is submitted under section 144B, provided the assessee is heard. This ruling reinforces the principle that procedural provisions should not be viewed in a strictly literal manner but rather in a way that facilitates the assessment process. The decision also clarifies that the assessment remains pending until the IAC issues a direction under section 144B, ensuring that the rights of the assessee are protected during the assessment process. This case also highlights the importance of fair hearing in tax assessments and is essential for tax practitioners and litigators. Keywords: Income-tax Act, procedural ... |
| 1990 SLD 1087, 1990 SCMR 1428 | Civil Petition No. 87-R of 1989 , decided on 14.01.1990 | This case revolves around the interpretation of promotion policies under the Service Tribunals Act of 1973 and the Constitution of Pakistan. The Supreme Court was tasked with determining if a civil servant, despite having average performance reports, can qualify for promotion based solely on remarks from their reporting officer. The Service Tribunal had ruled affirmatively, stating that the civil servant was eligible for a 'move-over' to a higher pay scale. The Federation of Pakistan appealed this decision, arguing that promotions are based on comprehensive assessments rather than isolated comments. This case highlights the complexities of civil service promotions and the legal standards governing them, making it a significant reference for future cases concerning public service evaluations and promotion criteria.... |
| 1987 SLD 3131 = (1987) 166 ITR 687 | This case revolves around the interpretation of section 69B of the Income-tax Act, 1961, concerning undisclosed investments. The Kerala High Court examined the actions of the South Indian Rubber Products, which had pledged synthetic sheets to a bank for a loan but failed to reflect this in their books of account. The assessing authority discovered discrepancies and, after examining evidence, determined that the value of the unaccounted stock should be added to the firm's income. The case highlights issues of transparency in financial disclosures and the responsibilities of businesses in maintaining accurate records. The court ultimately sided with the ITO, emphasizing the importance of evidence and proper accounting practices in tax assessments. Keywords such as 'undisclosed income', 'Income-tax Act', and 'financial accountability' are crucial for understanding the implications of this ruling.... | |
| 1995 SLD 1345, 1995 PLC 585 | LHR-313 of 1986 , decided on 15.06.1986 | The Labour Appellate Tribunal, Punjab, in the appeal case LHR-313 of 1986, dealt with the matter of reinstatement and back benefits under the Industrial Relations Ordinance. The case involved the Superintendent of the Government Printing Press, Lahore, as the appellant and Zawar Ahmad Khan as the respondent. The core issue revolved around the respondent's claim of being jobless after termination of service. The Tribunal upheld the Labour Court's decision to award back benefits, emphasizing the shifting onus of proof to the employer to demonstrate any earnings or employment of the respondent during the dismissal period. The case highlights important aspects of labor rights and the burden of proof in employment disputes, making it a significant reference for similar cases in the context of labor law in Pakistan.... |
| 2014 SLD 1499, 2014 PTD 935, (2014) 110 TAX 1 | I.T.A. No.74/KB of 2010 , decided on 02.12.2013 | In the case I.T.A. No.74/KB of 2010, heard by the Appellate Tribunal Inland Revenue, the key issue was the apportionment of deductions under Section 67 of the Income Tax Ordinance, 2001. The taxpayer, Pakistan Refinery Limited, argued for a reasonable basis for apportioning direct and indirect expenses related to crude oil processing. The Tribunal underscored the importance of a reasonable basis that reflects the nature and size of business activities. The case examined various income tax laws, including the Income Tax Rules of 2002 and 1982, and the Income Tax Ordinance of 2001 and 1979. The Tribunal ruled that the taxpayer's method of apportionment based on the quantity of products sold was justified, while the department's reliance on turnover for apportionment was deemed inappropriate. The decision provided clarity on the application of tax regulations concerning export and local sales, emphasizing that the method of apportionment should be consistent and reasonable, particularly i... |
| 2003 SLD 192, 2003 PTD 2077, (2003) 88 TAX 216 | Income Tax Appeal No. 402 of 1998 , decided on 17.04.2003 | The case revolves around an Income Tax Appeal No. 402 of 1998, adjudicated by the Lahore High Court on April 17, 2003. The central issue was the imposition of penalties under section 108(b) of the Income Tax Ordinance, 1979 for the non-filing of salary statements by the Commissioner of Income Tax. The Court scrutinized the Tribunal's interpretation regarding the absence of specified filing dates and clarified the authority of the Central Board of Revenue (C.B.R.) to set rules and deadlines for such filings. The ruling emphasized that penalties cannot be justified if statutory obligations are not clearly defined. The High Court's decision reinforced the legal framework guiding income tax compliance, ensuring that taxpayers are not unfairly penalized due to ambiguous regulations. This case serves as a precedent for future income tax disputes, highlighting the critical balance between regulatory compliance and taxpayer rights.... |
| 2022 SLD 2323, 2022 SCMR 2001 | Civil Petition No. 3130 of 2020 , decided on 29.09.2022 | In the case of Muhammad Ali vs. Samina Qasim Tarar and others, the Supreme Court of Pakistan addressed issues of criminal breach of trust under sections 405 and 406 of the Penal Code. The petitioner, Muhammad Ali, alleged that after entering into a sale agreement for a property, the respondents failed to transfer ownership and sold the property to another individual, thereby committing a breach of trust. The High Court had quashed the FIR, leading to the Supreme Court's intervention. The decision underscored the dual avenues of civil and criminal remedies, asserting that the nature of the act does not lose its criminality simply due to civil implications. The ruling highlighted the necessity for thorough investigation and trial to determine the legitimacy of the allegations raised by the petitioner, ensuring the judicial process is upheld.... |
| 1983 SLD 918 = (1983) 141 ITR 278 | IT REFERENCE No. 139 OF 1976 | In the case of IT REFERENCE No. 139 OF 1976, the Calcutta High Court addressed the issue of whether certain payments made by a foreign company, engaged in securing and executing contracts in India, could be classified as revenue expenditure under Section 37(1) of the Income-tax Act, 1961. The company made payments to two Indian firms as commission for their assistance in securing contracts. Initially, the Income Tax Officer disallowed these payments, classifying them as capital expenditures, which led to an appeal. The Tribunal found that the payments were not made for the initiation of the business, which had started well before the payments were made. The Tribunal concluded that the payments were necessary for the normal operations of the business and did not create any enduring asset. This ruling underscores the distinction between capital and revenue expenditures, emphasizing that expenses incurred in the regular course of business, particularly for securing contracts, are generall... |
| 2015 SLD 729, 2015 YLR 836 | Criminal Appeal No. S-222 of 2012 , decided on 28.02.2014 | In the case of Khuda Bux and others vs. The State, the Sindh High Court addressed allegations of dacoity involving multiple accused and a complainant. The court found that the prosecution's case was riddled with inconsistencies, including a delay in filing the FIR which was not adequately explained. The court emphasized the political rivalry between the parties and noted that the evidence was not credible enough to support the charges. The judgment reflects the importance of thorough investigations and the need for reliable evidence in criminal proceedings. Keywords: Sindh High Court, Dacoity, Pakistan Penal Code, Criminal Appeal, Political Rivalry, FIR Delay, Acquittal.... |
| 2002 SLD 2142 = 2002 CLD 472 | Civil Appeal No. 238 of 1999 , decided on 06.11.2001 | This case revolves around the legal interpretation of the Five Years Foreign Currency Bearer Certificates and their relation to the Public Debt Act, 1944. The Supreme Court of Pakistan examined whether the rules governing these certificates were consistent with the rights provided under the Economic Reforms legislation. The Court determined that the provisions preventing the issuance of duplicate certificates in cases of loss or damage were not only unjust but also unconstitutional. The judgment emphasized the importance of safeguarding investments in foreign currencies, aligning with the overarching goal of promoting economic security and protecting individual rights. This decision has significant implications for investors and the banking sector, ensuring that holders of such certificates are not deprived of their financial rights due to procedural limitations. The ruling is a landmark case in the realm of financial securities and public debt law in Pakistan.... |
| 1985 SLD 109, 1985 PTD 677, (1984) 50 TAX 9 | Special Civil Application No. 3645 of 1979 , decided on 19.02.1980 | In the landmark case of Anil Starch Products Ltd vs. Income Tax Officer, the Gujarat High Court addressed the issue of reassessment under the Income Tax Act, 1961. The central legal question revolved around whether the opinion of an audit party could constitute sufficient grounds for reopening an assessment. The petitioner, Anil Starch Products Ltd, had originally claimed a deduction for gratuity payments made to employees, which was allowed by the Income Tax Officer. However, subsequent to the original assessment, the audit party raised objections, leading the I.T.O. to issue a notice for reassessment. The High Court ruled that the audit party's opinion was not valid information under section 147(b) of the Act, as it amounted to a mere change of opinion rather than new evidence. This case highlights the importance of adhering to established legal standards for reassessment and reinforces the principle that a change in opinion does not justify reopening previously settled assessments. ... |
| 1997 SLD 870, 1997 CLC 1859 | Civil Revision No. 1843 of 1982 , decided on 27.06.1997 | This case revolves around the principles of civil procedure related to pre-emption and the implications of court fees on the right to sue. The Lahore High Court dealt with the revision petition filed by Khushi Muhammad and others against the decision of the Appellate Court that had granted time for rectifying a deficiency in court fees. The Court ruled that it is mandatory for the lower courts to allow time for rectifying such deficiencies, as long as the suit is filed within the limitation period. The decision referenced earlier Supreme Court judgments that underscored the importance of allowing plaintiffs to correct their pleadings. The High Court's ruling emphasized the need for adherence to procedural fairness, particularly in cases involving pre-emption rights, thus contributing to the evolving jurisprudence in civil litigation and court procedures in Pakistan.... |
| 2021 SLD 1587, 2021 YLR 1575 | Civil Revision No. 1237-P of 2019 , decided on 10.07.2020 | In the case of Civil Revision No. 1237-P of 2019, the Peshawar High Court addressed an appeal concerning the maintainability of an application filed under Section 12(2) of the Civil Procedure Code. The petitioners, represented by Ijaz Ahmed, contended that the application was time-barred and lacked a cause of action. However, the court found merit in the respondents' claims and upheld the lower courts' decisions, emphasizing the necessity for both parties to present their arguments. The ruling clarified the parameters of revisional jurisdiction and the definition of a 'case decided', highlighting the importance of maintaining due process and the integrity of judicial proceedings. This case reinforces key legal principles regarding civil procedure and the rights of litigants, making it a significant reference for future cases involving similar issues.... |
| 1984 SLD 1719, 1984 PLC 1152 | 266/1199 of 1981 , decided on 14.12.1983 | This case involves Dr. Mrs. Khalida Butt, a Woman Medical Officer, who was dismissed from service on charges of corruption and misconduct after demanding a fee for services rendered during a hospital visit. Following a review by the Service Tribunal of Punjab, she was re-instated but faced a lighter punishment of two increments stoppage. The Tribunal highlighted the importance of fair disciplinary procedures while also acknowledging the challenges posed by a shortage of female medical professionals in the region. Legal precedents were cited to support the decision, showcasing the balance between accountability and service needs in the healthcare sector.... |
| 2005 SLD 2364, (2005) 275 ITR 360 | IT REFERENCE No. 118 OF 1991 , decided on 27.01.2005 | This case revolves around the interpretation of sections 263, 271(1)(c), and 275 of the Income-tax Act, 1961, concerning the powers of the Commissioner of Income Tax to revise orders. The case highlights the implications of procedural errors in tax assessments and the strict adherence to statutory time limits for imposing penalties. The final decision emphasized the necessity for the Income-tax Officer to consider relevant provisions before dropping penalty proceedings. The Tribunal's ruling clarified that the Commissioner could not revise the order under section 271(1)(c) after the penalty had been dropped, marking a significant precedent in administrative tax law. Understanding these nuances is crucial for tax practitioners and taxpayers alike, ensuring compliance and safeguarding rights within the framework of tax legislation.... |
| 1985 SLD 1207, (1985) 154 ITR 844 | IT REFERENCE NO. 251 OF 1979 | This case deals with the interpretation of Section 68 of the Income-Tax Act, 1961 concerning cash credits. The Kerala High Court examined the claims of the assessee, who argued that the cash credits and unexplained investments were covered by intangible additions from the previous assessment year. The court underscored the necessity for the assessee to provide concrete evidence establishing that the funds utilized for current investments were indeed drawn from prior undisclosed income. This ruling emphasizes the importance of evidentiary standards in tax assessments and the complexities surrounding the treatment of cash credits and unexplained investments in income tax law. The decision highlights the need for rigorous scrutiny of claims made by the assessee, as the mere availability of funds does not suffice to explain cash credits or investments in subsequent years. It serves as a significant precedent for future cases involving similar circumstances, reinforcing the principle that e... |
| 2006 SLD 278, 2006 PTD 2256, (2007) 95 TAX 17, 2007 PTR 14 | Income Tax Case No.154 of 2005 , decided on 08.12.2005 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly regarding the admissibility of certain deductions claimed by a public limited company, Bawany Metals Ltd. The company faced scrutiny over its claimed deductions for depreciation and late delivery charges, which were disallowed by the assessing officer. The court found that the late delivery charges, linked to a contractual obligation and not a violation of law, were legitimate business expenses. This case highlights the distinction between penalties and business expenses, emphasizing the need to assess the nature of payments based on the facts of each case. Legal principles established in prior cases were also referenced, reinforcing the notion that certain payments classified as penalties may still be allowable if they are deemed necessary for business operations. Overall, the ruling provides clarity on the treatment of expenditures in the context of the Income Tax Ordinance, potentially aidin... |
| 1971 SLD 567, (1971) 80 ITR 21, (1971) 24 TAX 235 | CIVIL APPEALS Nos. 589 AND 590 OF 1967 , decided on 18.01.1971 | In the landmark case of Western States Trading Co. (P.) Ltd. v. Commissioner of Income Tax, decided by the Supreme Court of India on January 18, 1971, the Court addressed significant issues under the Income Tax Act concerning the treatment of business losses and their set-off against other income streams. The case revolved around the sale of a colliery by the assessee company during the assessment year 1956-57, where the company claimed a loss due to the difference between the book value of the assets and the sale price. The Income Tax Officer initially rejected this claim, leading to an appeal. The Supreme Court ultimately ruled in favor of the assessee, affirming that the loss was indeed allowable under section 10(2)(vii) of the 1922 Act, as the colliery business was operational during part of the year. Furthermore, the Court recognized the right of the assessee to set-off business losses against dividend income, reinforcing the principles of income classification for tax purposes. T... |
| 2017 SLD 2564 = 2017 YLR 2481 | Family Appeals Nos. 26, 32 and 33 of 2016 , decided on 15.03.2017 | The Shariat Court (AJ&K) heard Family Appeals Nos. 26, 32, and 33 of 2016, which addressed the complex issues of maintenance allowance and deferred dower in the context of family law. The key legal framework was the Azad Jammu and Kashmir Family Courts Act of 1993, specifically Section 5, which outlines the conditions under which maintenance is payable. The court found that the wife, Neelum Shaheen, had voluntarily left her husband, Mohammad Sajjad, and thus was not entitled to maintenance. The decision highlighted the necessity for a wife to prove any claims of cruelty to qualify for maintenance. The court's decision is significant as it underscores the legal principles governing marital obligations and the consequences of abandonment. This case serves as a critical reference point for future family law cases within the jurisdiction, particularly concerning the rights and responsibilities of spouses in marriage dissolution cases. Keywords: Family Law, Maintenance Allowance, Deferred D... |
| 1996 SLD 599, 1996 PLC 600 | Writ Petition No. 69 of 1993 , decided on 31.10.1995 | In the case of Writ Petition No. 69 of 1993, Muhammad Abdul Zahoor sought legal remedy from the Lahore High Court, challenging the non-issuance of his appointment as Naib-Tehsildar despite being selected by the Chief Minister of Punjab. The court scrutinized the actions of the Commissioner of Rawalpindi Division, who failed to comply with the appointment orders on the pretext of non-availability of vacancies. The court ruled that the petitioner had a constitutional right to be appointed and highlighted the discriminatory practices of the administrative officers. The judgment reinforced the importance of adherence to legal processes and the protection of citizens' rights under the Constitution of Pakistan. The case serves as a precedent for similar administrative injustices, underlining the need for fair treatment in public service appointments.... |
| 1980 SLD 599, 1980 PLD 305 | First Appeal from Original Order No. 181-A of 1972 , decided on 27.04.1973 | In the case of UNIVERSITY OF THE PUNJAB vs. PERFECT ELECTRIC CONCERN, the Lahore High Court addressed the validity of an arbitration clause in a contract concerning an electrification project. The dispute arose after the Chancellor of the University, designated as the sole arbitrator, failed to act. The court examined whether the arbitration agreement became ineffective due to the named arbitrator's inaction. The ruling clarified that an arbitrator described by virtue of office does not preclude the appointment of another arbitrator when the named individual declines to act. This case underscores the importance of ensuring that arbitration agreements remain enforceable and that parties can seek redress even when initial arbitrators fail to fulfill their duties. Key legal principles regarding arbitration, appointment of arbitrators, and enforcement of arbitration clauses were emphasized, making this ruling significant for future arbitration-related disputes.... |
| 2013 SLD 1317, 2013 MLD 874 | Criminal Miscellaneous No. 1681/B of 2012 , decided on 31.10.2012 | In the case of Mst. Rubina Qureshi vs. The State, the Lahore High Court dealt with the issue of pre-arrest bail regarding a cheque dishonoured due to insufficient funds. The petitioner, Mst. Rubina Qureshi, contended that the cheque was issued as a guarantee in connection with a sale agreement. The court observed that there were multiple agreements between the petitioner and the complainant, which complicated the issue. The court emphasized that the dispute was fundamentally civil and should be resolved in the civil courts where related suits were already pending. The decision to grant bail was influenced by the nature of the allegations and the protections offered to female defendants under the law. This case highlights the intersection of criminal law and civil disputes, particularly in financial matters involving cheque issuance. The court's ruling underscores the importance of assessing the context of agreements and the intentions behind financial instruments like cheques.... |
| 1993 SLD 1842, 1993 CLC 1006 | , decided on 14.01.1993 | The case revolves around the procedural dynamics of the Supreme Court of Azad Jammu and Kashmir, particularly focusing on the authority of the Division Bench versus a Single Judge. The Court ruled that an interim order made by a Single Judge in a case assigned to a Division Bench was invalid, reinforcing the significance of proper judicial processes. The decision illustrates how the High Court's procedural rules must be strictly followed to ensure judicial integrity and avoid any orders being considered coram non judice. This case is pivotal for understanding the jurisdictional boundaries within the High Court and the procedural requirements that govern appeals and interim relief. The ruling highlights the necessity for cases to be heard by the designated Bench as per the Chief Justice's directives, ensuring that the powers of the High Court are exercised appropriately. Understanding these legal principles is crucial for legal practitioners, as it sets a precedent for future cases invo... |
| 1971 SLD 452, (1971) 79 ITR 349, (1973) 27 TAX 125 | MATTER No. 531 OF 1966 , decided on 13.03.1970 | In the case of Dunlop Rubber Company Ltd. (London) vs. Income Tax Officer, the Calcutta High Court examined the tax implications of liaison expenditures incurred by a UK-based company with its Indian subsidiary. The petitioner, a non-resident company, argued that the income from liaison expenditures should not be taxable in India, as it had been previously assessed without tax liability. The court found that the Income Tax Officer had previously investigated these payments and deemed them non-taxable, establishing a precedent that the same officer was aware of these transactions. The court ruled that there was no failure to disclose material facts by the petitioner, leading to the conclusion that the reassessment notices issued were unjustified. This case underscores the importance of proper assessment procedures and the responsibilities of tax authorities to investigate claims thoroughly. Keywords: income tax, liaison expenditure, non-resident company, assessment years, tax liability,... |
| 1972 SLD 463, (1972) 85 ITR 531 | IT REFERENCE No. 138 OF 1967 , decided on 11.05.1971 | In the case of Clive Insurance Co. Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the applicability of section 49D of the Indian Income-tax Act, 1922, concerning relief from double taxation on dividend income received by an Indian resident from U.K. investments. The court examined whether the deductions made from the dividend income constituted payment of income-tax in the U.K. The judges concluded that the deductions did qualify as payment of income-tax, thereby allowing the assessee to claim relief under the Indian Act. The ruling highlighted significant aspects of international taxation, particularly focusing on the interpretation of tax payment and relief provisions, which are crucial for businesses operating in multiple jurisdictions. The case underscores the importance of understanding tax obligations in both domestic and foreign contexts, especially for entities dealing with cross-border investments and income. This case serves as a precedent in similar di... |
| 2011 SLD 2282, 2011 PLD 633 | C.Ps. Nos. D-1188, 1190, 1193, 1194, 1195, 1196, 1 , decided on 14.09.2009 | In the landmark case adjudicated by the Sindh High Court, the court addressed the complexities surrounding the Transfer of Offenders Ordinance, 2002, particularly in relation to drug trafficking convictions from Sri Lanka. The case involved eight petitioners who were convicted for varying amounts of heroin and subsequently repatriated to Pakistan. The court emphasized the necessity of a bilateral treaty for the transfer of offenders, which existed between Pakistan and Sri Lanka. The ruling clarified that upon transfer, the enforcement of sentences must align with Pakistani laws. Each petitioner's circumstances were meticulously examined, focusing on the duration of their sentences, the nature of their offenses, and the potential for remission under Pakistani law. The court ultimately decided to release several petitioners, affirming their rights under the Ordinance and acknowledging the time served in custody. This case sets a significant precedent regarding international cooperation i... |
| 1995 SLD 986 = 1995 CLC 476 | Writ Petition No. 65 of 1994 , decided on 06.10.1994 | In the case of Writ Petition No. 65 of 1994, the High Court (AJ&K) addressed the issue of telephone disconnection due to alleged non-payment of dues. The petitioner, Syed Muhammad Akram Shah, contended that his official telephone was disconnected based on arrears from a previous telephone that was no longer in use. The Court examined the provisions of the Azad Jammu and Kashmir Interim Constitution Act and the Telegraph and Telephone Manual, determining that the authority's actions were unlawful. The Court ruled that the petitioner was not liable for the dues as he had not used the telephone in question, thus reinforcing the principle that accountability lies with the subscriber actively using the service. This decision highlights the importance of fair administrative practices and the protection of individual rights under constitutional law.... |
| 1991 SLD 1522, 1991 SCMR 2216 | Civil Appeal No.16 of 1989 , decided on 15.07.1991 | This case involves the Supreme Court of Pakistan addressing a civil service matter regarding the upgradation of a civil servant from Grade 16 to Grade 18. The decision focused on the interpretation of the Civil Servants Act (LXXI of 1973) and the Service Tribunals Act (LXXI of 1973), particularly concerning the issues of seniority and the powers of the Service Tribunal. The Court examined whether the appeal was time-barred and whether the Government had the authority to regularize an ad hoc appointment retrospectively. The ruling underscored the importance of adhering to established procedures and fairness in civil service promotions, ultimately affirming the decision of the competent authority and reinforcing the legal framework governing civil service appointments. Keywords such as 'Civil Servants Act', 'Service Tribunal', 'seniority rights', and 'legal framework' are crucial for understanding this case and its implications on civil service governance.... |
| 1988 SLD 408, 1988 PLC 54 | Application No.67 of 1987 , decided on 08.09.1987 | In the case of Qadir Bux vs. District Manager, Karachi Transport Corporation, the Labour Appellate Tribunal addressed critical issues regarding employee misconduct and the interpretation of medical leave. The Tribunal highlighted that absence due to serious illness, such as typhoid fever, should not be classified as misconduct if supported by a valid medical certificate. The Tribunal found procedural flaws in the enquiry conducted by the Corporation, particularly in not allowing adequate time for the employee to respond to the charges. The decision underscores the importance of adhering to natural justice principles in disciplinary proceedings and emphasizes the need for employers to consider medical evidence seriously. The ruling is significant in labor law, reaffirming that genuine medical conditions should be treated with fairness, ensuring employees' rights are protected. Keywords such as 'employee rights', 'medical leave', 'labour law', and 'disciplinary procedures' are crucial fo... |
| 1970 SLD 224, 1970 SCMR 137 | Civil Petition for Special Leave to Appeal No. 155 , decided on 13.10.1967 | In the case of MUZAFFAR KHAN vs CHANNAN KHAN, the Supreme Court of Pakistan addressed the issue of acquiescence concerning the resignation of a Union Council Chairman. The petitioner, MUZAFFAR KHAN, challenged the High Court's decision to quash the acceptance of resignation by Channan Khan. The Supreme Court emphasized the importance of the circumstances surrounding the resignation and subsequent election, where Channan Khan participated and lost. This case underscores crucial principles of administrative law, particularly regarding the judicial review of administrative actions and the doctrine of acquiescence. The decision highlights the balance between the High Court’s authority and the Supreme Court’s oversight in matters of public interest, especially in administrative disputes. Keywords such as 'Supreme Court of Pakistan', 'administrative law', 'judicial review', and 'acquiescence' are trending in legal discourse, reflecting the ongoing discussions around the limits of judicial in... |
| 2018 SLD 2348, 2018 PLJ 445 | Crl. Petition Nos. 876/2017 & 889/2017 , decided on 19.09.2017 | This case revolves around the pre-arrest bail applications of Dr. Najeeba Sultan Bhatti and Aamir Bashir in response to allegations stemming from a criminal case involving murder and attempted robbery. The Supreme Court of Pakistan evaluated the High Court's decision to recall bail and determined that the High Court had overstepped its authority. The Court reinforced the necessity for clear and compelling evidence to justify the recall of bail previously granted by the Sessions Court. The petitioners were granted bail, highlighting the principles of justice, fair trial, and the presumption of innocence. The case underscores the critical balance between law enforcement's need to investigate and the rights of individuals against arbitrary detention. Keywords: pre-arrest bail, Supreme Court of Pakistan, criminal procedure, bail cancellation, presumption of innocence, justice, fair trial.... |
| 1989 SLD 1646, 1989 PLC 904 | Appeals Nos. KS-375 to 401 and 414 to 418 of 1987 , decided on 20.07.1988 | This case revolves around the Labour Appellate Tribunal's decision regarding multiple grievance petitions filed by employees of Pattoki Sugar Mills. The Tribunal addressed significant legal principles concerning the Industrial Relations Ordinance, 1969, particularly sections 25-A and 36, which pertain to grievance adjudication procedures and the necessity of evidence in legal proceedings. Additionally, the Tribunal scrutinized the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, focusing on the validity of charge-sheets issued during domestic inquiries. The Tribunal's ruling underscored the importance of fair trial rights for employees, ensuring that all grievances are addressed with due process. This case serves as a critical reference point for labor law and employee rights, emphasizing the need for transparency and fairness in workplace disciplinary actions. Legal practitioners and advocates in the field of labor law will find this case particula... |
| 1985 SLD 175, 1985 PTD 312, (1985) 51 TAX 23 | Sales Tax Reference No.115 of 1974 , decided on 07.03.1984 | In the case of Sales Tax Reference No.115 of 1974, the Sindh High Court addressed the exemption of 'fire bricks' from sales tax under the Sales Tax Act of 1951. The primary legal question was whether 'fire bricks' fell under the definition of 'bricks' as outlined in the relevant sales tax notification. The court analyzed the definitions of 'brick' from various authoritative dictionaries, concluding that 'brick' is a generic term that includes all types of bricks, including 'fire bricks'. This decision is significant in the context of sales tax law, particularly regarding exemptions for construction materials. The ruling not only clarifies the legal interpretation of 'bricks' but also sets a precedent for similar cases involving materials used in construction and manufacturing. The judgment reinforces the principle that legislative exemptions must be understood in their ordinary meaning, thereby ensuring consistency and fairness in tax applications. This case highlights the importance o... |
| 2003 SLD 1107 = 2003 PCRLJ 510 | Criminal Miscellaneous No. 1232 of 2002 , decided on 15.11.2002 | In the case of Criminal Miscellaneous No. 1232 of 2002, the Peshawar High Court ruled on a bail application concerning Muhammad Khan, who was accused of possessing a significant quantity of heroin. The case highlights critical aspects of the Criminal Procedure Code and the Control of Narcotics Substances Act, focusing on the standards for granting bail in drug-related offences. The court's decision emphasized the importance of prima facie evidence in determining bail applications, particularly in cases involving large quantities of illegal substances. The ruling also reaffirmed the court's authority to deny bail based on recognized exceptional circumstances, even when the offence does not strictly fall under prohibitory clauses. Legal practitioners and advocates should take note of this decision, as it underscores the judicial approach to narcotics offences and the complexities involved in bail determinations.... |
| 1984 SLD 545, 1984 SCMR 518 | Civil Petition No. 12 of 1977 , decided on 03.10.1983 | In the notable case of Sheikh Muhammad Ali vs. Sheikh M. Mashkoor Anwar, the Supreme Court of Pakistan addressed significant legal issues surrounding landlord-tenant relationships involving evacuee property. The petitioner, Sheikh Muhammad Ali, claimed to be the landlord based on a transfer order issued in his favor, seeking the ejectment of the respondent from a composite property. However, the respondent contested this claim, arguing that the petitioner was not the rightful landlord. The Supreme Court reviewed the history of the property, which had been acquired by the Provincial Government under a development scheme, and noted that the petitioner was not a holder of a P.T.D but rather a P.T.O holder, which did not confer the same rights. The Court upheld the prior decisions of the Lahore High Court, reinforcing the legal principle that only transfer orders aligned with specific entitlements under the law could be recognized. This decision emphasizes the importance of understanding p... |
| 1992 SLD 254, 1992 SCMR 563 | Civil Appeal No.8-K of 1978 , decided on 29.07.1991 | In the case of Inam-ur-Rehman vs. Federation of Pakistan, the Supreme Court of Pakistan addressed the constitutionality of the Foreign Exchange (Prevention of Payments) Act, 1972. The appellant, Inam-ur-Rehman, challenged the actions of the State Bank which directed banks to withhold payments related to repatriated foreign exchange. The Court examined the legality of the State Bank's actions under the provisions of the Act, focusing on Article 25 of the Constitution which guarantees equality before the law. The Court found that the provisions of the Act were discriminatory and unconstitutional, as they were applied selectively against the appellant without a rational basis. This landmark decision reinforced the principles of equal protection and fair treatment under the law, highlighting the need for legislative actions to be free from arbitrary and discriminatory practices. The ruling underscored that laws must be applied uniformly to all individuals, thereby protecting fundamental ri... |
| 2018 SLD 428, 2018 CLC 259 | Civil Appeal No. 191 of 2008 , decided on 26.09.2017 | In the case of Civil Appeal No. 191 of 2008, the High Court (AJ&K) addressed critical issues surrounding the specific performance of a contract and the jurisdiction of civil courts. The appellant sought specific performance of an agreement dated 17.03.1984 but faced dismissal on the grounds of limitation and jurisdiction. The court clarified that the limitation period for such suits begins with the refusal by the defendant to execute the contract. It emphasized that the suit could be filed in the court where the agreement was made, reinforcing the importance of understanding the jurisdictional nuances in property-related disputes. The ruling highlighted the mixed nature of the limitation issue, necessitating evidence for determination. The decision reinforced the principles outlined in the Specific Relief Act, Limitation Act, and Civil Procedure Code, establishing a precedent for future cases involving similar legal questions.... |
| 2018 SLD 714, 2018 PLD 47 | Writ Petition No. 4001-P of 2016 , decided on 13.06.2017 | This case revolves around a constitutional petition concerning property ownership and alleged encroachment. The petitioner, Astaghfirullah, claimed to be the lawful owner of land and contested notices issued for the removal of his house, which was deemed an encroachment on public property. The Peshawar High Court examined the jurisdictional issues related to the Encroachment Tribunal, which is mandated to resolve disputes regarding public property status. The court found that the petitioner had already engaged with the tribunal regarding an earlier notice and therefore could not seek relief in the High Court for subsequent notices. The decision underscores the importance of legal remedies and the appropriate forum for addressing encroachment issues under the Khyber Pakhtunkhwa Public Property (Removal of Encroachment) Act, 1977. This case highlights key legal principles surrounding property rights, jurisdiction, and administrative procedures in Pakistan. Keywords: property ownership, e... |
| 2018 SLD 2730, 2018 PCRLJ 48 | Criminal Appeal No. 1388 of 2011 , decided on 05.10.2016 | In the case of Sher Muhammad and Amanat Ali vs. The State, the Lahore High Court dealt with a serious criminal matter involving brutal assault and attempted murder under the Pakistan Penal Code and the Anti-Terrorism Act. The incident occurred on September 28, 2009, when the victim, Mst. Fazeelat Bibi, was attacked by the accused who attempted to strangle her and inflicted severe injuries using a 'churri'. The court examined the evidence, including eyewitness accounts and medical reports, concluding that the prosecution had established the guilt of the appellants beyond a reasonable doubt. The decision underscored the importance of reliable eyewitness testimonies and the procedural requirements for convictions under the Qisas Ordinance. The case highlights issues of domestic violence and the legal ramifications under existing Pakistani law, particularly in relation to violent crimes against women. The court's ruling also reflects the judicial approach towards serious offences in Pakist... |
| 1981 SLD 149, 1981 SCMR 46 | Civil Petition for Special Leave to Appeal No. 85 , decided on 25.03.1980 | This case revolves around the interpretation of the Punjab Tenancy Act, specifically Section 77, which dictates the jurisdiction of civil versus revenue courts in tenancy disputes. The Supreme Court of Pakistan ruled on a petition concerning agricultural land where the petitioners claimed to be tenants and sought protection against eviction. The court found that their suit was improperly filed in a civil court and was barred by the provisions of the Punjab Tenancy Act. The ruling emphasized the importance of adhering to legal jurisdiction in tenancy matters, reiterating that such disputes are to be resolved in revenue courts. This decision underscores the significance of understanding tenant rights and the proper legal channels available for resolving disputes in agricultural tenancy cases. The case highlights crucial aspects of tenancy law and its implications for landlords and tenants alike, serving as a reference point for similar future cases.... |
| 2017 SLD 432, 2017 PLD 83 | Civil Petition No. 2222 of 2016 , decided on 25.10.2016 | In the case of Civil Petition No. 2222 of 2016, the Supreme Court of Pakistan addressed a significant dispute involving the pre-qualification of contractors for a Hydropower Project on the River Indus. The petitioner, Power Construction Corporation of China Ltd., sought to challenge the decision of the Pakistan Water and Power Development Authority (WAPDA) to disqualify it from the bidding process based on a request from the International Development Association (IDA). The court examined the implications of the Public Procurement Rules, 2004, and the Constitution of Pakistan, particularly Articles 184(3) and 199, which govern judicial review and public policy. The court underscored the necessity for compliance with international guidelines, particularly those related to funding from the World Bank, which included conditionalities for the project. The decision by WAPDA not to contest the IDA's directive was deemed a reasonable commercial judgment aimed at safeguarding the project's fund... |
| 1991 SLD 35, 1991 PTD 128 | D.B. Income-tax Reference No. 48 of 1983 , decided on 11.08.1988 | This case revolves around the application of the Income Tax Act, 1961, specifically focusing on the penalty provisions under section 271(1)(a) for the assessment year 1974-75. The core issue was whether the penalty for late filing of income tax return could exceed 50% of the assessed tax for a registered firm. The Income-tax Officer had initially imposed a penalty of Rs.2,580 for the late return filed on December 15, 1975, which was well beyond the maximum limit as established by the law at the time. The Appellate Assistant Commissioner and subsequently the Tribunal both agreed that the penalty should not exceed Rs.700, which was 50% of the assessed tax of Rs.1,407. The High Court upheld this interpretation, reinforcing the importance of adhering to statutory limits in penalty assessments under income tax law. The decision highlights key legal principles regarding tax penalties and the responsibilities of both the tax authority and the assessee in compliance with tax regulations.... |
| 1990 SLD 166, 1990 PLD 432 | Regular Second Appeals Nos.39 and 40 of 1906 , decided on 20.06.1990 | In the case of Regular Second Appeals Nos.39 and 40 of 1906, the Lahore High Court dealt with claims of malicious prosecution where the plaintiffs, Syed Ghayyur Hussain Shah and another, argued that they were falsely accused of abduction and conspiracy to murder. The court found that the accusations were baseless and motivated by malice. The ruling emphasized the importance of protecting individual rights against false allegations, aligning the decision with constitutional protections. This case highlights the legal principles surrounding malicious prosecution, the necessity for reasonable cause in legal actions, and the role of the judiciary in upholding justice.... |
| 2023 SLD 7080, 2023 PLJ 27 | S.T.R. Appln. No. 4 of 2021 , decided on 22.06.2022 | The case revolves around the interpretation of the Sales Tax Act, 1990, particularly Section 3(1A) regarding the imposition of further tax on registered persons making supplies to unregistered entities. The Quetta High Court reviewed the arguments presented by both the Applicant and Respondent, focusing on the established payment procedures under the Sales Tax Special Procedure Rules, 2007. The court concluded that since the Respondent had been paying sales tax according to these rules, they were exempt from any further tax claims. The judgment highlighted the importance of adhering to legal frameworks in tax matters and reinforced the binding nature of prior judgments from higher courts. This case serves as a precedent for similar disputes and clarifies the obligations of registered persons under the Sales Tax Act.... |
| 2007 SLD 3085, 2007 PLJ 390 | Crl. Misc. No. Q-23 of 2006 , decided on 21.11.2006 | This case revolves around the jurisdiction and powers of an ex-officio Justice of Peace under the Criminal Procedure Code of 1898. The High Court of Peshawar examined the procedural validity of actions taken by lower courts in an ongoing murder investigation. The court highlighted the importance of maintaining the integrity of judicial processes and the non-delegation of powers assigned to judiciary officials. The ruling serves as a precedent for ensuring that judicial officers do not overstep their authority, thereby protecting the rights of the accused and the integrity of legal proceedings. Key issues addressed included the admissibility of confessional statements, the role of judicial magistrates in investigations, and the inherent powers of the High Court to quash proceedings that violate legal standards. The case underscores the necessity for adherence to procedural law in criminal cases, ensuring justice is served without undue influence.... |
| 2019 SLD 890, 2019 MLD 496 | C.R. No. 265-A of 2012 , decided on 08.12.2017 | In the case of C.R. No. 265-A of 2012, the Peshawar High Court addressed a dispute concerning the Khyber Pakhtunkhwa Land Revenue Act and the principle of estoppel under Qanun-e-Shahadat. The case revolved around a sale mutation and the validity of thumb impressions provided by the parties involved. The trial court originally ruled in favor of the defendants after an expert confirmed the thumb impression of the plaintiff on the sale mutation. The appellate court, however, reversed this ruling, citing non-conclusive expert evidence. The High Court reinstated the trial court's decision, emphasizing that the parties had agreed to the expert's binding opinion, and the principle of estoppel prevented the plaintiff from changing his position post-expert report. This case highlights the importance of expert evidence in property disputes and the legal implications of mutual agreements between parties.... |
| 2001 SLD 723, 2001 PTD 1188, (2001) 84 TAX 208 | Writ Petition No. 1261 of 2000 , decided on 28.08.2000 | This case revolves around the legal challenge posed by Maple Leaf Cement Factory Limited against the Federation of Pakistan regarding the withdrawal of sales tax exemptions provided under the Sales Tax Act, 1990. The petitioners, along with other cement manufacturers, raised concerns about potential discriminatory treatment that could affect their competitive standing in the market. The Lahore High Court, presided over by Judge Muhammad Nawaz Abbasi, ultimately dismissed the petitions, ruling that the apprehensions of the petitioners about the withdrawal of exemptions were not substantiated by any concrete actions taken by the government. The court reiterated the principle of equality before law and the significance of judicial review, while also acknowledging the government's legislative powers to adjust tax regulations in the public interest. The decision emphasizes the balance between protecting business interests and allowing governmental discretion in tax matters. This case highli... |
| 1986 SLD 1657, (1986) 159 ITR 85 | CIVIL APPEAL Nos. 1371-72 (NT) OF 1974 , decided on 19.03.1986 | In the landmark case of Commissioner of Income Tax v. J.K. Hosiery Factory, the Supreme Court of India addressed crucial issues surrounding the treatment of unabsorbed depreciation for tax purposes. This case is significant in the context of income tax law, particularly under the provisions of the Indian Income-tax Act, 1922, and the Income-tax Act, 1961. The Supreme Court ruled in favor of the assessee, J.K. Hosiery Factory, affirming that unabsorbed depreciation from an unregistered firm's assessment could be carried forward to the partners of a subsequently registered firm. The Court's decision highlighted the importance of continuity in the entity's identity, despite changes in registration status, thus ensuring the rights of the partners to claim deductions for unabsorbed depreciation. This ruling has far-reaching implications for taxation practices and principles, particularly concerning the treatment of depreciation allowances in the context of partnership firms. It reiterates t... |
| 1971 SLD 107, 1971 PLD 751 | Criminal Appeal No. 2-P of 1970 , decided on 09.07.1971 | This case revolves around a murder incident involving Aman Shah, who was killed by a group of individuals including Ayub and others on August 2, 1964. The Supreme Court examined the admissibility of evidence, particularly a report filed by one of the accused, Dilawar Khan, which was made prior to the official First Information Report (FIR). The court highlighted that the report was exculpatory and did not constitute a confession under the Evidence Act. The court criticized the lower courts for disregarding this crucial evidence. The ruling underscores the importance of proper evidence evaluation and the role of corroborative testimonies in criminal cases. The decision reinstated the original convictions, emphasizing a thorough analysis of witness credibility and evidence admissibility in murder cases.... |
| 2014 SLD 2123 = 2014 CLD 975 | Writ Petition No. 3795 of 2013 , decided on 07.04.2014 | In the case of Writ Petition No. 3795 of 2013, the Islamabad High Court addressed the legal complexities surrounding the importation of sprinkler lorries under changing import policies. The petitioner, Haji Abdul Raziq Khan, contended that he had established a letter of credit before the new Import Policy Order, 2013, which imposed stricter regulations on the import of vehicles over five years old. The court examined the Foreign Exchange Manual and the Import Policy Orders, concluding that the petitioner failed to comply with the required procedures for opening a revolving letter of credit. The decision emphasized the importance of adhering to regulatory frameworks in international trade and import practices, ensuring that financial instruments like letters of credit are utilized within legal boundaries. This case underscores the critical role of the State Bank of Pakistan in overseeing import financing and the necessity for businesses to align their operations with current legal stand... |
| 2001 SLD 1480, 2001 SCMR 1318 | Civil Petition No.488-K of 2000 , decided on 01.12.2000 | In this case, the Supreme Court of Pakistan addressed the procedural intricacies surrounding the appeal process under the Service Tribunals Act, 1973, particularly in the context of an employee's termination from the Cotton Export Corporation. The central issue revolved around the delay in filing an appeal to the Service Tribunal after a civil suit challenging the termination had abated. The Court examined the implications of the newly introduced section 2A in the Service Tribunals Act, which altered the procedural landscape for aggrieved civil servants. The Court's decision emphasized the importance of adhering to statutory requirements and timelines in filing appeals, thereby reinforcing the rule of law within the context of employment disputes. This case serves as a critical reference point for understanding the interplay between civil suits and administrative appeals in the realm of public service employment.... |
| 2004 SLD 3557, 2004 PLJ 1555 | W.P. No. 6325 of 2003 , decided on 24.12.2003 | This case revolves around the disciplinary proceedings against a Patwari, Respondent No. 3, accused of fraud and forgery in land revenue records. The petitioner, Muhammad Saleem, filed a constitutional petition challenging the legality of the inquiry transfer ordered by the Revenue Minister. The Lahore High Court's judgment underscored the importance of lawful authority in administrative actions, clarifying that the Minister's involvement was improper. The court mandated that the inquiry be reassessed without political influence, ensuring adherence to the established rules governing civil servants. This decision is significant in reinforcing the principles of administrative justice and the rule of law in Punjab's civil service framework, emphasizing the need for independent decision-making devoid of external pressures.... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the application of the National Accountability Ordinance, 1999, in the context of judicial accountability. The Sindh High Court addressed critical issues related to the enforcement of legal standards and the responsibilities of various entities involved in the case. The decision reinforces the principles of justice and serves as a precedent for future cases, emphasizing the need for strict adherence to laws governing accountability. The ruling is expected to have a lasting impact on similar cases, as it clarifies the legal framework surrounding accountability and the roles of petitioners and respondents. This case is particularly relevant in discussions about judicial reforms and the integrity of the legal system, making it a pivotal moment in the landscape of accountability law. Moreover, the decision highlights the significance of legal representation and the influence of experienced lawyers in shaping outcomes in complex legal matters. Keywords related to a... |
| 1992 SLD 1385 = (1992) 194 ITR 124 | M.C.C. No. 104 of 1989 | In the case involving the Commissioner of Income Tax v. State Bank of Indore, the Madhya Pradesh High Court addressed the applicability of section 256 of the Income-tax Act, 1961. The court concluded that when a Tribunal decides a case based on a previous High Court ruling, further reference under section 256(2) is not permissible. The Tribunal had previously ruled that the rediscounting charges paid by the State Bank of Indore to the IDBI were deductible, reinforcing the High Court's earlier decisions. This case illustrates the importance of precedent in tax law and the limits of appeal processes when issues have already been adjudicated. The decision underlines the efficiency of the judicial process in upholding established rulings, thereby reducing unnecessary litigation. This ruling is significant for tax practitioners and financial institutions, ensuring clarity in the treatment of rediscounting charges under the Interest Tax Act.... |
| 2023 SLD 394, 2023 PLC 146 | Civil Appeal No. 157 and Civil Miscellaneous No.72 , decided on 26.10.2021 | In the case of ARSLAN IQBAL and 2 others vs. MUHAMMAD SHABIR and 6 others, the Supreme Court of Azad Jammu and Kashmir addressed a civil service recruitment issue. The case arose from a writ petition filed by the respondent, who contested the appointment of the appellants as Junior Clerks without proper advertisement. The High Court had initially accepted the writ petition, leading to this appeal. The Supreme Court found that the appellants' appointments were made contrary to established departmental rules, which stipulate that such posts must be filled through initial recruitment. The Court emphasized the importance of adhering to legal procedures in civil service appointments. This case highlights the significance of transparency and adherence to rules in public sector hiring, ensuring that all appointments are made fairly and in accordance with the law. The decision underscores the necessity for government departments to follow prescribed procedures to maintain integrity in public s... |
| 1998 SLD 634, 1998 SCMR 1081 | Civil Appeal No. 1197 of 1997 , decided on 13.03.1998 | This case revolves around the applicability of the Government Servants (Efficiency and Discipline) Rules, 1973 to employees of the Pakistan Rangers. The Supreme Court of Pakistan examined whether the provisions of the Pakistan Rangers Ordinance, 1959, and its associated rules took precedence over the Civil Servants Act. It was determined that the Pakistan Rangers (Efficiency, Discipline and Appeal) Rules, 1967 govern the service matters of the Pakistan Rangers, thereby concluding that the Federal Service Tribunal had incorrectly adjudicated the appeal based on the Civil Servants Act. The ruling clarifies the legal standing of the Pakistan Rangers as civil servants while delineating the authoritative framework governing their conduct and discipline. This case is significant as it clarifies the legal boundaries and frameworks applicable to military and paramilitary personnel within Pakistan's legal system.... |
| 2020 SLD 894, 2020 CLD 497 | File No. 248/Catkin/C&TA/CCP/2019 , decided on 16.12.2019 | In the case before the Competition Commission of Pakistan, Mr. Catkin Engineering Sale and Services (Pvt.) Limited filed a complaint against Khyber Pakhtunkhwa Directorate of Agriculture Engineering, alleging restrictive conditions in a tender for solar pumping systems. The complaint was based on specific clauses that the complainant believed limited competition. The Commission conducted an enquiry under the Competition Act, 2010, particularly focusing on sections 10 and 37(2). It concluded that the tender conditions did not violate the principles of fair competition. The decision emphasized the importance of allowing complainants a fair opportunity to be heard, aligning with natural justice principles. Ultimately, the complaint was dismissed after the complainant indicated a lack of interest in pursuing the case, highlighting the need for substantial prima facie evidence when filing complaints under the Competition Act. This case underscores the regulatory framework's role in maintain... |
| 2023 PLD 938, 2023 SLD 1864 | D-699 of 2023 , decided on 02.02.2023 | In the case of Messrs Jamal Seamless Pipe (PVT.) LTD. vs. Federation of Pakistan, the Sindh High Court addressed critical issues concerning the Customs Act, 1969 and the Constitution of Pakistan. The petitioner sought relief for the provisional release of imported goods pending a decision on a representation for exemption from regulatory duty. The Court ruled that simply having a representation pending does not provide sufficient grounds for provisional release. It reiterated the need for a clear prima facie case to grant such interim relief. This decision highlights the stringent standards required for obtaining ad-interim orders in constitutional petitions, particularly in customs matters. The ruling emphasizes the need for parties to substantiate their claims adequately to avoid frivolous litigation. The Court's decision serves as a guide for future cases involving customs regulations and the exercise of constitutional jurisdiction.... |
| 1993 SLD 1212, 1993 PLC 213 | KAR-430 of 1991 , decided on 21.05.1992 | This case revolves around the dismissal of an employee, who was accused of habitual absenteeism without leave. The employee, an Assistant Accountant, faced disciplinary action after being absent for more than ten consecutive days. The management conducted an inquiry, following which the employee was dismissed. The case highlights the importance of adherence to company policies regarding leave and attendance, and the procedural safeguards required for dismissals. The Labour Appellate Tribunal ultimately ruled that the dismissal was justified based on the evidence presented and the time-barred nature of the grievance notice. This case serves as a critical reference for employment law, particularly in the context of employee rights and employer responsibilities under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968.... |
| 1989 SLD 432, 1989 SCMR 170, 1989 SLD 988 | Civil Petition No. 0103 of 1985 , decided on 29.05.1988 | In the landmark case of Mst. Amna Zakariya vs. M. Zakariya Khan, the Supreme Court of Pakistan addressed critical issues surrounding family law and divorce under the Constitution of Pakistan, 1973, and the Muslim Family Laws Ordinance of 1961. The petitioner challenged the Lahore High Court's ruling that her divorce was effective, arguing that proper notice was not served. However, the Supreme Court upheld the High Court's findings, emphasizing that the necessary legal procedures were followed. The case illustrates the complexities of family law in Pakistan, particularly regarding divorce and the validity of notices. Legal practitioners and those interested in family law will find this case significant, as it sets a precedent for how divorce notices must be handled under Pakistani law.... |
| 2018 SLD 1519 = 2018 YLR 1328 | Civil Revision No. 63-B of 2013 , decided on 13.12.2017 | In the case of Qutab-ud-Din vs. Mutabar Khan, the Peshawar High Court addressed the complexities surrounding the Khyber Pakhtunkhwa Pre-emption Act, 1987. The petitioner, Qutab-ud-Din, sought to exercise his right of pre-emption over a property sale, claiming he had performed the requisite notifications. However, the court highlighted significant gaps in the procedural requirements, particularly the failure to adequately demonstrate the performance of Talb-i-Muwathibat and Talb-i-Ishhad. The ruling emphasized that for the right of pre-emption to be validly exercised, all legal formalities must be meticulously adhered to. The decision reinforced the principle that concurrent findings of lower courts should not be overturned unless clear legal errors are present. This case serves as a critical reference for legal practitioners navigating pre-emption laws in Pakistan, illustrating the stringent requirements necessary for successfully claiming pre-emption rights.... |
| 2011 SLD 1865, 2011 PLC 1489 | Suo Motu Case No.24 of 2010 , decided on 29.07.2011 | The Supreme Court of Pakistan, in its decision dated July 29, 2011, addressed significant issues of corruption in the Hajj arrangements for 2010. The case highlighted the responsibilities of civil servants and the imperative to adhere to judicial orders. The Court emphasized that the action of placing an officer as 'Officer on Special Duty' (OSD) effectively penalizes him and is not supported by the existing laws governing civil service. The ruling reinforced the constitutional obligations of the executive to comply with judicial directives, ensuring that officers who act in accordance with the law are protected from retribution. This case is pivotal in understanding the balance of power between the judiciary and the executive in Pakistan, particularly regarding the enforcement of fundamental rights and the necessity for transparent governance. The ruling serves as a reminder of the judiciary's role as the guardian of the Constitution, advocating for justice and accountability in publi... |
| 1969 SLD 378, (1969) 72 ITR 497 | TAX CASE No. 263 OF 1964 (REFERENCE No. 70 OF 1964 , decided on 24.06.1968 | This case revolves around the interpretation of voting rights and tax assessments for a banking company under the Income-tax Act, 1961, and the Banking Companies Act, 1949. The Madras High Court scrutinized the claims of the assessee, P.N.N. Bank Ltd., which argued for its classification as a public company to benefit from tax rebates. The court analyzed the shareholding structure where two shareholders held a significant majority of voting rights. It discussed the implications of section 12 of the Banking Companies Act, which limits voting rights to a maximum of five percent per shareholder. The ruling underscored the importance of understanding tax laws, shareholder rights, and corporate governance, making it a pivotal case for banking and tax law practitioners. The court's decision emphasized compliance with statutory provisions, which are crucial for maintaining the integrity of financial institutions. This case is significant for lawyers and advocates focusing on corporate law, ta... |
| 2014 SLD 1493, 2014 PLD 478 | Civil Petition No.1545 of 2009 , decided on 06.02.2014 | In the case of Pakistan Telecom Mobile Ltd. vs. Pakistan Telecommunication Authority, the Supreme Court of Pakistan addressed the legality of the Annual Spectrum Administrative Fee (ASAF) demanded by the PTA from the petitioner. The Court found that the ASAF was not stipulated in the existing license and that the PTA had misconstrued its regulatory authority by attempting to impose this fee without statutory backing. The judgment highlighted the importance of adhering to the terms of existing licenses and the need for regulatory bodies to act within the constraints of the law. This case sets a precedent for the interpretation of regulatory authority and the rights of licensees in the telecommunications sector, ensuring that operators have clarity and certainty regarding their financial obligations. The decision is significant for stakeholders in the telecommunications industry, emphasizing the balance of power between regulatory authorities and service providers.... |
| 1984 SLD 170, 1984 PTCL 184 | Writ Petition No. D-428 of 1977 , decided on 25.10.1983 | This case revolves around the customs duties applicable to goods imported by Dada Steel Mills, which arrived at Karachi Port on April 6, 1977. The petitioners faced issues regarding the assessment of customs duty due to the timing of the bill of entry filings and the availability of berth for unloading. The Sindh High Court addressed the complexities surrounding the Customs Act, 1969, particularly focusing on Section 30, which determines the value and rate of import duty based on the date of the manifest and the submission of the bill of entry. The court's ruling emphasized that the customs duty should be calculated based on the rates in effect on the date of the manifest for entries filed in advance, promoting fairness in the customs process and preventing undue financial burdens on importers. This case highlights the significance of understanding customs regulations and the potential impact of procedural compliance on import duties, making it an important reference for businesses eng... |
| 2021 SLD 1320, 2021 PTD 1275 | Writ Petition No. 1341 of 2021 , decided on 09.04.2021 | In the case of Writ Petition No. 1341 of 2021, the Islamabad High Court dealt with a significant matter concerning tax liability and procedural rights under the Income Tax Ordinance, 2001. The petitioner, Abdullah Khan, sought relief against a recovery notice issued by the Inland Revenue department, which he claimed was unlawful. The court's ruling underscored the importance of adhering to legal timelines while allowing for just considerations regarding the condonation of delays in appeal processes. The judgment provides insights into the judicial approach towards tax disputes and the constitutional jurisdiction of the High Court in such matters. This case is crucial for understanding the interplay between tax law and procedural justice, particularly for individuals facing tax assessments. Key terms include 'Income Tax Ordinance,' 'condonation of delay,' and 'constitutional jurisdiction,' which are trending in legal discussions on tax law and taxpayers' rights.... |
| 2002 SLD 1297, 2002 SCMR 1000 | Civil Petition for Leave to Appeal No.212 of 2001 , decided on 06.03.2002 | In the case of Saifur Rehman and another vs. Sher Muhammad and others, the Supreme Court of Pakistan addressed the limitations of a widow's rights to alienate property inherited under Islamic Law. The case revolved around Mst. Raeeso, who sold land allotted to her as a limited owner. The Court determined that the sale was invalid as she could not alienate the property beyond her limited interest. The ruling emphasized the distinction between a limited owner's rights and those of full ownership. The petitioners argued that the widow, being issueless, had inherited a 1/4th share, which warranted consideration for the validity of the sale to that extent. The Supreme Court's decision highlights key aspects of property rights under Muslim personal law, particularly regarding the limitations placed on widows and the implications of joint ownership. The case references significant precedents, including Ahmad Din v. Muhammad Shafi and Mst. Zeenat Begum v. Mst. Iqbal, establishing a legal frame... |
| 2010 SLD 531, 2010 YLR 3294 | Miscellaneous No. 25 and C.M.A. No.1090 of 2009 , decided on 30.08.2010 | This case revolves around a contempt petition filed against several directors and the management of Gul Ahmed Textile Mills Ltd. for allegedly violating court orders related to the publication of an Annual Report amidst ongoing litigation. The court ruled that the publication was a statutory requirement under the Companies Ordinance, 1984, and did not constitute contempt of court. The ruling underscored the importance of adhering to legal obligations while balancing the rights to free speech and the fair administration of justice. The decision highlights the judicial principle that contempt should not be used as a tool for settling personal disputes and emphasizes the necessity for clear evidence of willful disobedience before imposing penalties. Keywords: contempt of court, Companies Ordinance, legal compliance, statutory requirements, judicial decision, corporate governance, fair administration of justice.... |
| 1976 SLD 157, 1976 PLD 452 | Criminal Appeal No. 27 of 1972 , decided on 16.03.1976 | The case revolves around the brutal murder of Tariq Javed on January 6, 1967, in Lahore. The Supreme Court of Pakistan reviewed multiple appeals concerning the convictions of several accused, including Muhammad Javed alias Jeda Tedi and others. The court scrutinized the evidentiary basis for the convictions, particularly focusing on eyewitness accounts and medical evidence that corroborated the timeline and circumstances surrounding the murder. The decision highlighted the serious implications of the trial courts' reluctance to impose the death penalty, especially in premeditated murder cases. The court reaffirmed the necessity of imposing the normal penalty of death in such cases to deter future crimes and maintain justice. This case serves as a critical reference point for understanding the application of law in murder cases and the judicial system's approach to ensuring justice is served while balancing the sanctity of human life.... |
| 2019 SLD 1090, 2019 SCMR 619 | Civil Appeal No. 663 of 2013 , decided on 11.01.2019 | In the case of Civil Appeal No. 663 of 2013, the Supreme Court of Pakistan addressed a significant issue regarding the filing of a Customs Reference under the Customs Act, 1969. The core question revolved around whether the Reference filed by the Customs department had the necessary authorization from the Collector of Customs, as mandated by section 196(1) of the Act. The High Court had previously dismissed the Reference due to the alleged lack of written authorization, which was deemed a technical oversight. Upon review, the Supreme Court found that the Collector had signed the relevant documents, thereby satisfying the legal requirements. This case highlights the importance of procedural compliance in legal filings, while also illustrating the court's willingness to rectify minor technicalities to ensure justice is served. The court allowed the appeal and directed that the matter be heard on its merits, reinforcing the principle that technical objections should not impede the pursuit... |
| 1972 SLD 42, 1972 PLD 363 | Criminal Appeals Nos. K-24 and K-25 of 1963 , decided on 26.08.1972 | In the case of Criminal Appeals Nos. K-24 and K-25 of 1963, the Supreme Court of Pakistan reviewed the appeals concerning the convictions of Sohbat Khan and others for the murder of Mrs. Rafia Pirzada and the assault on Mr. Sharifuddin Pirzada. The court examined the credibility of confessions made by the accused, the evidence provided by witnesses, and the circumstances surrounding the case. The court concluded that the prosecution did not meet the burden of proof required for a conviction. The decision highlighted the importance of reliable evidence in criminal proceedings and underscored the necessity to ensure that confessions are made voluntarily and without coercion. Ultimately, the court set aside the previous convictions, allowing the accused to be acquitted. This case serves as a critical reference point in discussions about the standards of evidence and the rights of defendants in criminal law, making it a significant legal precedent in Pakistan.... |
| 2022 SLD 6506 | W.P No.67112 of 2021 | ... |
| 1989 SLD 1092, 1989 PLC 94 | Appeal No. 759/763 of 1987 , decided on 01.09.1988 | In the case of Rana Munawar Ahmed vs. Secretary to Government of Punjab, Food Department, the Service Tribunal, Punjab, addressed the termination of service of the appellant who was absorbed from the surplus pool as a District Food Controller. The core issue was whether the termination was justified under the Punjab Civil Servants Act and the conditions of service. The Tribunal affirmed that surplus officials must undergo probationary assessments, just like direct recruits. The appellant's performance during this period was deemed unsatisfactory, leading to the dismissal of his appeal. The ruling highlighted procedural adherence in civil service appointments and the necessity of performance evaluations in ensuring that individuals are suitable for their designated roles. This case reinforces the legal framework surrounding public service appointments and the significance of probation in determining employment suitability.... |
| 2013 SLD 689, 2013 CLC 476 | High Court Appeals Nos.39 and 82 of 2012 , decided on 03.10.2012 | This case addresses the legal principles surrounding the procurement process and prequalification criteria for contractors in Pakistan. The Sindh High Court examined whether the Pakistan Defence Officers Housing Authority (DHA) acted within its rights when it changed prequalification criteria after contractors had already been prequalified. The Court underscored the importance of maintaining fairness and transparency in public procurement. It determined that a contractor who has met the prequalification requirements should not be arbitrarily excluded from the bidding process. This ruling reinforces the rule of law in public contracting, ensuring that all bidders are treated equitably and that procurement practices are conducted openly and without bias. The case serves as a vital reference for future procurement disputes, emphasizing the need for adherence to established rules and the protection of contractors' rights. Key terms include 'public procurement', 'prequalification criteria',... |
| 1996 SLD 254, 1996 PLC 44 | Suo Motu Review Petition No. 52 of 1993 , decided on 05.06.1995 | The Supreme Court of Pakistan adjudicated the Suo Motu Review Petition No. 52 of 1993 concerning Fida Hussain's promotion denial within the context of the Pakistan Engineering Council Act (V of 1975) and relevant constitutional provisions. The petitioner had improved his qualifications through B. Tech. courses established by the government to support diploma-holders. The court's decision emphasized the government's exclusive authority over civil servant promotions, reinforcing the principles of equality and non-discrimination under the Constitution. This case serves as a precedent for future cases regarding civil servant promotions and the role of regulatory bodies like the Pakistan Engineering Council in determining qualification equivalencies. The ruling reiterated the necessity of fair administrative practices in public service promotions, aligning with current discussions on civil service reforms and equitable treatment in the workplace.... |
| 2016 SLD 944, 2016 CLC 615 | Civil Revision No. 37 of 1998 , decided on 29.04.2015 | In the landmark case of Civil Revision No. 37 of 1998, the High Court addressed significant procedural issues stemming from a prior decree obtained through misrepresentation. The case involves the Provincial Government and residents of Mouza Sakwar, highlighting the necessity of including all relevant parties in legal proceedings. The Court underscored the importance of compliance with the Civil Procedure Code (CPC), specifically sections related to necessary parties and the implications of fraudulent actions in obtaining court judgments. The decision mandates a comprehensive retrial, ensuring that all stakeholders are adequately represented, thereby reinforcing the principles of justice and fair trial. This case serves as a pivotal reference for future litigations involving procedural missteps and the necessity of proper party representation in civil suits.... |
| 2004 SLD 2125, 2004 CLD 1220 | Constitutional Petition No.D-176 of 1987 , decided on 18.03.2004 | In the case of Mst. Baghul and 17 others vs. Deputy Commissioner, Tharparkar, the Sindh High Court dealt with a constitutional petition regarding a notice issued by the Mukhtiarkar Samaro. The petitioners contested the legality of the notice which sought to challenge the sale and mutation of agricultural land they had purchased. The court examined the provisions of the West Pakistan Cooperative Societies and Cooperative Banks (Repayment of Loans) Ordinance, 1966, specifically Sections 8-A and 8-B, which restrict the alienation of property by loan defaulters. The court concluded that the petitioners failed to provide sufficient evidence that the notice was issued without jurisdiction. The ruling underscored the importance of exhausting available remedies before seeking judicial intervention. This case highlights the legal complexities surrounding property transactions and the rights of bona fide purchasers under cooperative society regulations.... |
| 1964 SLD 529, (1964) 53 ITR 23, (1964) 10 TAX 118 | IT REFERENCE No. 3 OF 1961 , decided on 22.08.1963 | This case revolves around the interpretation of residential status under the Income Tax Act, 1961 and the Income Tax Act, 1922. The primary focus is on whether an individual can be classified as both resident and non-resident in different contexts for the same assessment year. The court examined the definitions and implications of the terms 'previous year' and 'year' as outlined in the respective income tax laws. It was determined that different statuses could indeed apply depending on the income source and the corresponding previous year. This case is significant for tax law practitioners as it clarifies the application of residency tests in relation to taxation and has implications for future assessments. Legal professionals should note the importance of maintaining accurate records of residency status across income sources to ensure compliance with tax regulations.... |
| 1997 SLD 111, 1997 PTD 859 | LT.As Nos 3783/LB to 3785/LB of 1995 , decided on 14.12.1995 | In the case before the Appellate Tribunal Inland Revenue, the taxpayer, an individual involved in coal and soap dealings, contested the reopening of assessments for the years 1987-88 to 1989-90. The tribunal examined the legality of the Assessing Officer's actions, which were based on alleged concealment of income and discrepancies in property valuation. The tribunal found that the taxpayer had provided satisfactory explanations for his income sources. It ruled that the reopening of assessments constituted a change of opinion, which is not permissible under tax law. The court's decision stressed the importance of protecting taxpayers from arbitrary administrative actions and underscored the need for due process in tax assessments. The ruling aligns with established legal principles that prevent revenue authorities from reopening cases without valid justification, ensuring taxpayers' rights are upheld. This case serves as a significant reference point for future disputes regarding tax a... |
| 2016 SLD 1460, 2016 MLD 493 | Civil Revision No. 57 of 2012 , decided on 21.08.2014 | In the case of Civil Revision No. 57 of 2012, the Sindh High Court addressed the enforcement of a decree against the legal heirs of a deceased judgment-debtor. The court examined the provisions of the Code of Civil Procedure of 1882, particularly sections 50 and 52, which allow for the execution of decrees against legal representatives. The court noted that the decree holder could apply for enforcement against the legal heirs to the extent of any property left by the deceased. The ruling clarified that the executing court had the authority to compel legal heirs to provide accounts of the deceased's estate. The decision emphasized the importance of enforcing judgments even in cases where the judgment debtor has passed away, ensuring that legal heirs are held accountable within the limits of the property they inherited. This case highlights key aspects of civil procedure law regarding the execution of decrees and the rights of decree holders, making it significant for legal practitioners... |
| 1986 SLD 2454, 1986 PLC 1122 | R.Y.K.HAN-73 of 1984 , decided on 04.06.1986 | This case involves the Labour Appellate Tribunal's decision regarding the appeal filed by an employee against the dismissal from service on grounds of misconduct. The central issue was the delay in filing the appeal, which the appellant attributed to the advice of two lawyers. However, the Tribunal concluded that the delay was excessive and unjustified. The ruling emphasized the importance of timely action in legal proceedings, particularly in cases where rights of others may be affected. This case illustrates the principles of industrial relations law and the significance of adhering to limitation periods in legal appeals. Keywords: Labour Appellate Tribunal, Industrial Relations Ordinance, Limitation Act, appeal dismissal, legal advice negligence.... |
| 2005 SLD 1441 = 2005 CLC 1857 | C.P. No.D-909 of 2001 , decided on 12.05.2005 | In this case, the Sindh High Court addressed the complexities surrounding the ownership of a property deemed abandoned under the Abandoned Properties (Management) Act. The petitioner claimed to have purchased the property from Anil Kanti Barua, who was classified as a 'Specified Person' after migrating to Bangladesh post-1971. The court highlighted the necessity of proper legal procedures for confirming ownership transfers and emphasized that transactions involving abandoned properties must adhere strictly to statutory requirements. The ruling reinforced the legal framework governing abandoned properties in Pakistan, shedding light on the implications for bona fide purchasers. This case serves as a crucial reference for property law, particularly in relation to abandoned properties and the rights of purchasers under such circumstances.... |
| 1991 SLD 2243, 1991 KLR 37 | HYD 464 of 1989 , decided on 17.11.1990 | In the case of G.M.Central Cotton Mills (Pvt) Ltd vs. Amir Zaman, the Sindh High Court addressed an appeal regarding a grievance petition filed by the respondent. The core issues revolved around the respondent's alleged unauthorized absence from work and subsequent charge sheet issued by the appellants. The court found that the Labour Court's decision to reinstate the respondent was justified, as the appellants failed to present their witness for cross-examination, leading to an unchallenged case in favor of the respondent. The court emphasized the necessity for a proper inquiry to be conducted by the appellants to resolve the underlying issues. This case highlights important aspects of labor law, grievance procedures, and the rights of employees in Pakistan. Keywords: Labor Court, Grievance Petition, Reinstatement, Inquiry Procedure, Employee Rights.... |
| 2020 SLD 2227, 2020 PLJ 861 | Crl. A. No. 927 of 2017 , decided on 15.05.2019 | In the case of Crl. A. No. 927 of 2017, the appellant Rehmat Ullah was convicted for the murder of Akseer Begum under Section 302(b) of the Pakistan Penal Code. The prosecution's case relied heavily on eyewitness accounts and medical evidence. However, the appeal revealed significant discrepancies and doubts regarding the credibility of the witnesses, who were closely related to the deceased, raising issues of bias. Furthermore, the medical evidence contradicted the eyewitness testimonies regarding the timing and nature of the injuries. The court emphasized the principle that any reasonable doubt should benefit the accused, leading to the acceptance of the appeal and acquittal of the appellant. This case highlights the critical importance of reliable eyewitness testimony and the need for corroborating evidence in criminal proceedings.... |
| 1972 SLD 9, (1972) 84 ITR 811 | CIVIL WRIT No. 1207 OF 1967 , decided on 30.04.1971 | In the case of Associated Cement Companies Ltd. v. Director of Inspection, Customs and Central Excise, the Delhi High Court addressed critical issues surrounding the calculation of tax credit certificates under the Income-tax Act, 1961. The petitioner, a prominent player in the cement industry, contested the rejection of their appeals regarding tax credits based on excise duties. The court clarified that the calculation must strictly follow the definitions provided in the Income-tax Act, particularly section 280ZD, which pertains to tax credit certificates for increased production. The court ruled that the special excise duties imposed by the Finance Act, 1965 could not be factored into the tax credit calculations, as these duties do not fall under the definition of 'duty of excise' as defined in the Income-tax Act. This case underscores the significance of precise legal definitions and adherence to procedural timelines in tax-related disputes, making it a pivotal reference for similar... |
| 2013 SLD 2873, 2013 YLR 2471 | Election Petition No. 7 of 2013 , decided on 23.08.2013 | This case revolves around Election Petition No. 7 of 2013, where Abdul Razzak challenged the election of Syed Hafeezuddin in Karachi's PS-93 constituency. The case highlights the issues surrounding the Representation of the People Act of 1976, particularly focusing on the locus standi of the petitioner given his party's boycott of the elections. The Election Tribunal, presided over by DR. ZAFAR AHMAD KHAN SHERWANI, ruled that the petitioner had a right to file the election petition despite previous findings from the High Court regarding the 'aggrieved person' status. The Tribunal also discussed the procedural aspects of election petitions, emphasizing the importance of adherence to the law while ensuring that technicalities do not hinder the pursuit of justice in electoral matters. The ruling reinforces the principle that legal rights to challenge election results must be upheld to maintain democracy and accountability in the electoral process.... |
| 2019 SLD 95, 2019 PLJ 34 | C.A. No. 175-P of 2011 , decided on 15.08.2018 | The case revolves around a dispute regarding the validity of a gift made by Mst. Pari, a mother, to her sons, which excluded her daughters from inheritance. The Supreme Court of Pakistan upheld the High Court's ruling that the gift was not proven according to the legal standards set forth in the Specific Relief Act and the Qanun-e-Shahadat. The Court highlighted the importance of adhering to proper legal procedures when dealing with gifts, especially those that could unjustly deprive family members of their rightful inheritance. The findings underscored the need for caution in such matters, particularly involving elderly and illiterate individuals, to prevent potential exploitation. This case serves as a critical reference in inheritance disputes, emphasizing the protection of women's rights in familial property matters.... |
| 1983 SLD 184, 1983 SCMR 146 | Civil Petition for Leave to Appeal No. 214 of 1976 , decided on 26.04.1982 | The case of Abdur Rehman vs. Ali Bakhsh revolves around the auction and subsequent transfer of a shop in Kot Mithon Sharif, which was auctioned in 1961. The successful bidder, Muhammad Sharif, associated with Ali Bakhsh to facilitate the transfer of the property after failing to pay the full auction price. After thirteen years, Rehman claimed that the transfer was fraudulent and sought to cancel the Permanent Transfer Deed issued to Ali Bakhsh. The Supreme Court upheld the High Court's decision that the Settlement Department had no further authority to intervene after the issuance of the deed, concluding that Rehman had delayed his objections for too long. This case highlights issues of property transfer, authority of settlement departments, and the importance of timely legal action in property disputes.... |