Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2013 SLD 2756, 2013 YLR 1881 | Writ Petition No. 15184 of 2010 , decided on 24.01.2013 | This case involves a writ petition filed by Muhammad Parvez against the Additional Rent Controller and others regarding eviction proceedings under the Cantonments Rent Restriction Act. The Lahore High Court addressed the issue of whether a subsequent purchaser could be added as a party in rent proceedings. The court opined that the relationship between landlord and tenant must be established first, and a tenant must vacate the premises before asserting any claims of ownership. The decision highlights important legal principles regarding tenant rights, eviction processes, and the implications of property ownership claims in rental disputes. The ruling serves to clarify the scope of involvement for third parties in landlord-tenant matters, emphasizing the need for judicial determination of property rights before any eviction can be contested. This case is significant for advocates and legal practitioners working on rental law, providing guidance on the necessary parties in eviction proce... |
| 2004 SLD 1371 = (2004) 267 ITR 621 | TAX APPEAL NO. 269 OF 2002 , decided on 23.09.2002 | In the case of Patira Food Products (P.) Ltd. vs. Assistant Commissioner of Income Tax, the Gujarat High Court addressed critical issues surrounding the treatment of depreciation under the Income-tax Act, 1961. The appeal, stemming from the Tribunal's order, questioned whether depreciation could be classified as 'undisclosed income' during block assessments as per section 158BC. The court upheld the Tribunal's interpretation, validating that depreciation falls within the ambit of Chapter XIV-B of the Income-tax Act. The ruling clarified that findings of fact made by the Tribunal after reviewing evidence and material from search proceedings are not subject to appeal unless substantial legal questions arise. The decision reinforces the significance of proper procedural adherence in tax assessments, particularly in cases involving undisclosed income. This case serves as a precedent for future tax-related disputes, emphasizing the need for clarity in the interpretation of tax laws and the ... |
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| 1996 SLD 1310, (1996) 74 TAX 74 | Income Tax Reference No. 80 of 1981 , decided on 02.03.1994 | This case involves a legal dispute regarding the classification of income derived from brokerage under the Income Tax Act, 1961. The key issue was whether the income should be considered as professional income or business income. The Rajasthan High Court evaluated the Income-tax Appellate Tribunal's conclusion that brokerage qualifies as a profession, which was contested by the Income Tax Officer. The court's ruling emphasized that mere skill is insufficient for professional classification; specific qualifications are necessary. This landmark decision clarifies the distinction between business and professional income, reinforcing that brokerage, lacking special educational or experiential qualifications, is classified as business income. This case is significant for tax practitioners and professionals in the brokerage industry, as it sets a precedent for income classification under the Income Tax Act. The ruling serves as a critical reference for future cases involving income classific... |
| 1993 SLD 1116, 1993 PLC 10 | Writ Petition No. 5565 of 1990 , decided on 19.10.1992 | In the case of Dr. Mrs. Khalida Razi vs. Federation of Pakistan, the Lahore High Court examined the validity of the compulsory retirement of the petitioner from her position in the PCSIR. The petitioner argued that her retirement was unjust and based on procedural errors, particularly the failure to provide her with the inquiry report related to allegations against her. The court found that the Authorized Officer acted with bias and that the rules governing government servants' disciplinary actions were not adhered to, specifically the requirement to provide the accused with a chance to respond to findings. This case underscores the critical importance of due process in disciplinary matters and the court's role in protecting the rights of civil servants. The decision serves as a reminder of the legal safeguards available to government employees under the Constitution and existing laws, emphasizing accountability and transparency in administrative actions.... |
| 2008 SLD 4130, (2008) 303 ITR 239 | IT REFERENCE No. 111 OF 1998 , decided on 29.02.2008 | In the case of Banarsi Prasad v. Commissioner of Income Tax, the Allahabad High Court examined the provisions of section 68 of the Income-tax Act, 1961 concerning cash credits. The case revolved around the financial transactions recorded in the books of the assessee, where substantial amounts were credited from his wife and minor son, both of whom lacked a verifiable source of income. The court highlighted the importance of establishing the source of funds when dealing with cash credits from close relatives, emphasizing that mere claims without substantial evidence do not suffice. The ruling clarified the need for the assessee to demonstrate the legitimacy of transactions, especially when relatives are involved, as this poses additional scrutiny under tax regulations. The court's decision reinforces the necessity for detailed financial disclosures in tax matters to ensure compliance with the law and uphold the integrity of financial transactions. This case serves as a critical referenc... |
| 2016 SLD 351, 2016 CLD 158 | Suit No. 1373 of 2013 , decided on 05.06.2015 | In the case of Suit No. 1373 of 2013, heard by the Sindh High Court, the plaintiffs, minority shareholders of Clariant Pakistan, alleged that a fraudulent transaction occurred when the company transferred its valuable assets to a related entity, Clariant Chemical Pakistan, at a substantial discount. The plaintiffs argued that this was a breach of their rights and sought interim relief based on the exception to the rule in Foss v. Harbottle. The court examined the details of the transaction, including the fair market value of the assets involved, which the defendants claimed were sold at a premium. The judge ruled that the plaintiffs did not establish a prima facie case of fraud or loss, leading to a dismissal of their application for interim relief. This case highlights important corporate governance principles and the balance of power between minority shareholders and controlling entities. Keywords: derivative action, corporate fraud, minority shareholders, interim relief, corporate g... |
| 2016 SLD 3354, 2016 CLD 1344 | D-2741 of 2016 , decided on 22.01.2016 | The case revolves around the proposed merger of Mobilink and Warid Telecom, two major players in Pakistan's mobile telecommunications market. The Competition Commission of Pakistan evaluated the merger under the Competition Act, assessing its implications on market competition and consumer welfare. The Commission's analysis focused on the potential for increased market concentration, the dynamics of retail mobile telecommunication services, and the regulatory framework governing mergers in the telecommunications sector. The decision highlighted the need for maintaining a competitive environment, ensuring that the merger does not lead to significant impediments in effective competition. It also addressed concerns regarding spectrum allocation and the regulatory responsibilities of the Pakistan Telecommunication Authority (PTA) in facilitating market entry for new operators. The Commission's ruling authorized the merger, subject to specific conditions aimed at preserving competition in t... |
| 2016 SLD 1495, 2016 PLJ 145 | C.As. Nos. 206, 221 & 227 of 2008 , decided on 03.05.2014 | In the case involving Muhammad Bashir and Muhammad Sarwar, the High Court addressed significant legal questions regarding the enforceability of contracts, specifically agreements to sell and the implications of non-registration. The court ruled that an agreement to sell does not require compulsory registration, as it does not create or extinguish rights in property. Furthermore, it was established that a mortgagor could validly enter into an agreement to sell the mortgaged property. This ruling is crucial for parties involved in real estate transactions, providing clarity on the limitations and requirements of property agreements in accordance with the Registration Act and Transfer of Property Act. The court emphasized the importance of delivering possession in gift deeds under Mohammadan Law, marking the decision as a pivotal reference for future property disputes.... |
| 1994 SLD 611, 1994 PLC 243 | KAR-683 and KAR-684 of 1992 , decided on 30.11.1993 | In the case of M/s. DAWOOD COTTON MILLS LTD. vs. SHER MALIK, the Labour Appellate Tribunal addressed an industrial dispute regarding the wrongful termination of an employee. The employee alleged he was terminated without notice when he reported for duty, while the employer claimed he had absconded. The Tribunal found the employer's claims unsubstantiated as no witnesses were presented to support their assertions. The decision reinforced the protective nature of labour laws, allowing for the reinstatement of the employee and the payment of back benefits. This case highlights the importance of due process in employment termination and the obligation of employers to provide evidence for their claims. The ruling emphasizes that the legal framework aims to ensure fair treatment of workers, thereby enhancing workplace rights and obligations. Keywords such as 'industrial dispute', 'labour laws', 'employee rights', and 'termination of service' are central to this case, reflecting ongoing discu... |
| 2024 SLD 4882 = 2024 PCRLJ 1623 | Criminal Appeal No. 78000-J and Criminal Revision , decided on 19.02.2024 | In the case of Sana Ullah, the Lahore High Court addressed the appeal against his conviction for murder under the Penal Code. The decision highlighted critical flaws in the prosecution's case, particularly regarding the time of death of the victim, Aqsa Bibi, and the inconsistencies in witness testimonies. The court noted that the medical evidence indicated a time gap between the injuries and death that contradicted the prosecution's timeline. Additionally, the court scrutinized the identification parade process, which was deemed flawed due to joint identification of multiple suspects. Legal representatives for both sides presented their arguments, but ultimately, the court found the prosecution's case insufficient to uphold the conviction. The ruling reinforced the legal principle that any reasonable doubt must benefit the accused, leading to the acquittal of Sana Ullah. The case serves as a significant reference for future criminal proceedings, emphasizing the necessity for robust ev... |
| 1986 SLD 2544, (1986) 162 ITR 445 | D-2741 of 2016 , decided on 01.01.1986 | In the case of Smt. G. Shenbagammal v. Controller of Estate Duty, the Madras High Court addressed critical questions regarding the deductions available under the Estate Duty Act, 1953. The case involved Smt. G. Shenbagammal, the widow of the deceased, who sought to deduct her maintenance allowance and the estate duty from the dutiable estate. The court highlighted the principles of Hindu law concerning a wife's right to maintenance, which is a personal obligation of the husband and does not create a charge against his estate. It ruled that these claims were not valid deductions under the Estate Duty Act, specifically citing Section 44, which pertains to debts and encumbrances. The court further clarified that deductions must originate from liabilities created during the deceased's lifetime and that estate duty does not qualify under this definition. The case is significant for its interpretation of personal obligations in the context of estate duty and highlights the limitations on ded... |
| 2007 SLD 3769 = (2007) 292 ITR 322 | W.P. (C) NO. 3827 OF 2000 , decided on 22.06.2007 | In the case of George Williamson (Assam) Ltd. vs. Union of India, the Gauhati High Court addressed the constitutional validity of Section 115-O of the Income-tax Act, 1961, which imposes additional income-tax on dividends distributed by domestic companies. The petitioners contended that the Parliament lacked the legislative competence to enact this law, especially since a portion of their income was derived from agricultural activities. The court analyzed the definitions of 'agricultural income' and 'dividend', concluding that dividends, even if sourced from agricultural income, do not qualify as agricultural income for tax purposes. This landmark decision clarifies the legislative authority of Parliament over taxation matters and affirms the separation between agricultural income and dividends, establishing a firm precedent for future cases. This ruling is significant in the context of tax law, particularly for companies in the agricultural sector, and emphasizes the need for clarity ... |
| 2018 SLD 2137, 2018 PLD 162 | Writ Petition No. 1129-A of 2016 , decided on 03.07.2017 | The case revolves around the Peshawar High Court's ruling on the powers of police authorities regarding the re-investigation of criminal cases. The petitioner challenged the legality of an order that allowed for a re-investigation after a complete challan had been submitted. The court reaffirmed that while there is a general allowance for re-investigation, it cannot take place if the trial court has already made a final decision on the matter. This ruling is significant as it clarifies the boundaries of police authority in criminal proceedings, ensuring that due process is maintained while also allowing for the possibility of revisiting cases where new evidence may arise. The judgment highlights the balance between enforcing the law and safeguarding the rights of individuals involved in criminal proceedings, emphasizing the judiciary's role in overseeing law enforcement actions. Key terms include: Peshawar High Court, criminal procedure, re-investigation, police authority, legal procee... |
| 2024 SLD 2702, 2024 PLC 139 | Civil Petition No. 4424 of 2021 , decided on 17.08.2023 | In the case of Muhammad Suleman vs. Chief Secretary, Government of Khyber Pakhtunkhwa, the Supreme Court of Pakistan addressed critical issues surrounding employment regularization and the necessity of a transparent hiring process. The case revolved around the Khyber Pakhtunkhwa Employees (Regularization of Services) Act of 2009, which outlines the eligibility for regularization of employees appointed under specific conditions. The petitioner, Muhammad Suleman, was appointed as a Lecturer by the Principal of a government college without following the mandated competitive process. The Supreme Court underscored that the lack of transparency in appointments violates constitutional provisions and renders such appointments void. The ruling reinforces the principle that selecting qualified candidates in a fair and just manner is a sacred trust that must be honored to serve the public interest effectively. This case reflects ongoing challenges in maintaining integrity within public service hi... |
| 1994 SLD 657, 1994 PLC 340 | KAR-255 of 1993 , decided on 20.02.1994 | In the case of MIDWAY HOUSE (PVT.) LTD. vs ISRARUL RAO, the Labour Appellate Tribunal of Sindh addressed critical issues surrounding wrongful termination and the definition of 'workman' under the Industrial Relations Ordinance, 1969. The case involved a dispute where the employee, serving as a Swimming Pool Incharge, was terminated based on alleged misconduct. The Tribunal found that the enquiry into the allegations was not conducted properly, highlighting the lack of fair procedures and the improper role of the Enquiry Officer. This case emphasizes the importance of due process in employment disputes and reinforces the protections afforded to workers under labour laws. The Tribunal's decision to uphold the reinstatement of the employee not only restored his position but also reaffirmed the legal standards that must be adhered to in disciplinary proceedings. This ruling is significant for similar cases involving employee rights and workplace fairness, making it a pivotal reference in l... |
| 2012 SLD 800, 2012 PTD 880 | I.T.A. No.667/IB of 2011 , decided on 24.01.2012 | The case revolves around the appeal filed by Drugs Services against the order of the Commissioner of Inland Revenue (CIR) regarding the applicability of section 122-C of the Income Tax Ordinance, 2001. The Tribunal discussed the validity of section 122-C, which was introduced through the Finance Ordinance and ruled that it could not be applied retrospectively to prior tax years. The decision highlighted that any order increasing a taxpayer's liability is appealable under section 127. This ruling reinforces the taxpayer's rights under the Income Tax Ordinance, ensuring that they have a fair chance to contest any adverse decisions affecting their financial obligations. The case underscores the importance of adhering to the procedural requirements set forth in tax legislation and the need for clear communication regarding the appealability of tax orders, which is crucial for maintaining taxpayer confidence in the tax administration system.... |
| 2019 SLD 165 = 2019 CLD 144 | I.C.A. No. 1056 and W.P. No. 17074 of 2016 , decided on 25.09.2018 | This case revolves around the maintainability of an intra-court appeal filed by the State Life Insurance Corporation of Pakistan against an order from the Insurance Tribunal. The court analyzed the provisions of the Insurance Ordinance, 2000, specifically Sections 122 and 124, and the Law Reforms Ordinance, 1972, Section 3. The court concluded that since the appellant had a clear remedy of appeal available under the Insurance Ordinance, the intra-court appeal was not maintainable. This decision underlines the importance of available legal remedies and the specific procedures outlined in legislation. It highlights the necessity for parties to exhaust all available remedies before seeking further recourse in the court system. The ruling emphasizes the procedural integrity of the judicial process in matters of insurance claims, setting a precedent for future cases involving similar legal questions. Keywords: Insurance claims, intra-court appeal, maintainability, legal remedies, Lahore Hig... |
| 2005 SLD 2546, (2005) 277 ITR 320 | CIVIL MISCELLANEOUS WRIT PETITION No. 687 OF 2005 , decided on 26.07.2005 | In the case of Farrukhabad Gramin Bank v. Additional Commissioner of Income Tax, the Allahabad High Court addressed significant issues surrounding the Income-tax Act's provisions regarding the collection and recovery of tax. The primary contention was the arbitrary reduction of the payment period from 30 days to just 1 day, which the petitioner argued deprived them of their right to seek legal remedies. The court scrutinized the actions of the Additional Commissioner, concluding that the reasons provided for such a drastic reduction were irrelevant and did not justify the haste shown. The judgment reinforced the principle that tax authorities must adhere to procedural fairness and provide reasonable timeframes for compliance, especially in cases where substantial amounts are involved. This ruling is crucial for entities engaged in banking and finance, as it sets a precedent for protecting their rights in tax matters.... |
| 1996 SLD 354, 1996 PLC 200 | , decided on 21.11.1995 | In the case of Abdul Kabir and others vs. Asian Food Industries Ltd, the Labour Appellate Tribunal of Sindh dealt with appeals regarding orders from the National Industrial Relations Commission (N.I.R.C.). The workmen, represented by Advocate Muhammad Shafiq Qureshi, sought to challenge the N.I.R.C.'s dismissal of their grievances related to unfair labor practices. The Tribunal emphasized that it lacked jurisdiction under Section 37(3) of the Industrial Relations Ordinance, 1969, to hear such appeals. Instead, the correct procedure would have been to approach the Full Bench of the N.I.R.C. The Tribunal highlighted the procedural failures of the petitioners, particularly the absence of personal affidavits, which contributed to the dismissal of their cases. This ruling underscores the importance of following proper legal channels in labor disputes. It serves as a reminder for workers to ensure compliance with procedural requirements when seeking redress for grievances against employers. ... |
| 1980 SLD 763, (1980) 122 ITR 312 | 26 of 1975 | In the landmark 1980 Madras High Court case cited as 1980 SLD 763 and (1980) 122 ITR 312, the court deliberated on the applicability of Section 271(1)(a) of the Income-tax Act, 1961, concerning penalties for late filing of tax returns. The case, TAX CASE No. 26 OF 1975, involved the Commissioner of Income tax as the petitioner and Fomra Brothers as the respondent. The core issue was whether a taxpayer who has paid advance tax under Chapter XVII-C, exceeding the assessed tax liability, is subject to penalties for late filing under Section 271(1)(a). The Tribunal had previously held that no such penalty was leviable, as the excess advance tax negated any tax liability on the date of penalty imposition. The Madras High Court upheld this decision, reinforcing that the presence of excess advance tax payments exempts the taxpayer from penalties under the specified section. This ruling highlights the crucial interplay between advance tax provisions and penalty assessments in the Indian tax la... |
| 2018 SLD 598, 2018 MLD 386 | W.P. No. 1188-P of 2017 , decided on 13.07.2017 | In the landmark case of FAISAL QAZAFI vs. NATIONAL ACCOUNTABILITY BUREAU (NAB) THROUGH CHAIRMAN AND 4 OTHERS, the Peshawar High Court delivered a significant judgment on July 13, 2017, under the citation numbers 2018 SLD 598 and 2018 MLD 386. The case revolved around allegations of corruption, misuse of authority, and corrupt practices by Faisal Qazafi, who faced charges under the Criminal Procedure Code (V of 1898), specifically Section 498, the National Accountability Ordinance (NAB) 1999 sections 9(a)vi, 9(b), and 23, and the Constitution of Pakistan, 1973, Article 199. Faisal Qazafi sought pre-arrest bail, arguing that his arrest was illegal, unlawful, and unconstitutional. He contended that he was a bona fide purchaser of the Hamala Shopping Plaza in Gulbahar, Peshawar, having acquired it through a registered sale deed from his son-in-law, Irfan Qureshi. Qazafi claimed that Section 23 of the National Accountability Ordinance, 1999, did not apply to his case and alleged that NAB a... |
| 2023 PLD 433, 2023 SLD 1914 | Writ Petition No. 41017 of 2022 , decided on 03.02.2023 | In the landmark case of Writ Petition No. 41017 of 2022, decided on February 3, 2023, by the Lahore High Court, significant rulings were made regarding the jurisdiction of family courts versus mental health ordinances in matters of minor custody and guardianship. Saima Nazir, the petitioner, challenged an order by the Guardian Judge (IV), Lahore, which had declined her application under section 12 of the Guardians and Wards Act, 1890, for interim custody of her minor daughter Wania, who suffers from cerebral palsy, and for interim custody of minors Hareem Fatima and Meerab, aged 16 and 10 respectively. The respondent, Guardian Judge (IV), had cited the Mental Health Ordinance, 2001 (MHO 2001) as justification for restricting the petitioner's custody applications, arguing that the MHO 2001's provisions related primarily to psychiatric management and property affairs of the mentally disabled, thus rendering the Family Courts Act, 1964 (FCA 1964) inapplicable in this context. The High Co... |
| 1995 SLD 1143 = 1995 CLC 1383 | FA.E. Nos. 1 and 2 of 1994 , decided on 10.01.1995 | In a landmark decision by the Peshawar High Court, the case of FA.E. Nos. 1 and 2 of 1994, decided on January 10, 1995, reaffirmed the critical role of statutory documents in election disputes. The appellant, Zulfiqar Ali, successfully contested the Election Tribunal N.-W.F.P.'s earlier declaration voiding his election to the National Assembly due to allegations of being underage. Central to the High Court's judgment were the robust evaluations of the Qanun-e-Shahadat (10 of 1984) and the National Registration Act (LVI of 1973), which collectively underscored the admissibility and higher probative value of the National Identity Card over school certificates. The court meticulously analyzed precedents from both Pakistani and Indian jurisdictions, cementing the National Identity Card as a reliable document for age verification, especially when authenticated without any contestation or evidence to the contrary. The court also highlighted procedural lapses by the petitioner, notably the no... |
| 2017 SLD 2623, 2017 PCRLJ 544 | Cr. Revision No. 9 of 2016 , decided on 03.08.2016 | In the case of Cr. Revision No. 9 of 2016, decided on August 3, 2016, the Supreme Court of Pakistan addressed the legal complexities surrounding the refusal to conduct a post-mortem examination due to local customs in District Diamer. The petitioners, Bashrat Ali and Abdul Khaliq, challenged the trial court's decision to charge them along with the SHO, Malik Sherbaz, under sections 201 and 302 of the Pakistan Penal Code for causing the disappearance of evidence by not performing a post-mortem on the deceased, Mehfoozullah. The court meticulously analyzed the cultural context, acknowledging that in certain regions like Kohistan and Diamer, it is customary for legal heirs to decline post-mortem examinations. This practice, deeply rooted in local traditions, was considered by the Supreme Court as a valid reason for not conducting the examination, thereby not impeding the prosecution's case based on the available evidence. The court emphasized the necessity of aligning legal procedures wit... |
| 1954 SLD 91, 1954 PLD 218 | Criminal Appeal No. 394 of 1953 , decided on 24.11.1953 | The Criminal Appeal No. 394 of 1953, adjudicated by the Lahore High Court on November 24, 1953, represents a significant case in Pakistani criminal jurisprudence. This case revolves around the conviction and subsequent appeal of multiple appellants, including Allah Ditta and others, under sections 148, 302/149, and 323/149 of the Criminal Procedure Code (Cr. P. C.), 1898. The appellants were initially sentenced to rigorous imprisonment for offenses ranging from rioting to causing grievous injuries. Central to the case was the procedural integrity concerning the transfer of a witness statement under section 288 Cr. P. C., which deals with the admissibility of statements recorded without the presence of the accused at the time of recording. The appellants contested the legitimacy of the court's decision to treat Nura's statement as admissible evidence, arguing that it was not transferred in accordance with the stipulated legal procedures. They referenced various sections of the Cr. P. C... |
| 2003 SLD 3293, 2003 PLD 169 | Writ Petition No. 137 of 2003 | In the pivotal case of Fazl Subhan versus Mst. Sabreen, adjudicated under Writ Petition No. 137 of 2003 at the Peshawar High Court, the judiciary delved deep into the provisions of the Muslim Family Laws Ordinance, 1961. This case is a significant reference point in understanding the application of Islamic matrimonial laws within the Pakistani legal system. The petitioner, Mr. Fazl Subhan, sought the reinstatement of his marriage to Ms. Sabreen following a decree of Khula, a form of divorce initiated by the wife. The core legal debate centered around whether Ms. Sabreen could remarry her husband without engaging in Halala, a practice where the wife must marry another man before returning to her first husband, which has been a contentious issue in Islamic matrimonial jurisprudence. The court meticulously analyzed sections 7, 8, and 7(6) of the Muslim Family Laws Ordinance, 1961. Section 7 deals with the procedures and conditions under which Talaq (divorce) can be enacted, emphasizing T... |
| 2004 SLD 437, 2004 PTD 2836 | R.A. No.584/LB of 2003 , decided on 24.12.2003 | The case revolves around the Income Tax Appellate Tribunal's decision regarding the re-assessment of an income tax case under sections 62 and 65 of the Income Tax Ordinance, 1979. The Tribunal examined whether the learned Income Tax Appellate Tribunal was justified in accepting the declared value of a property when there was evidence of understatement. It also considered the retrospective applicability of Rule 207A of the Income Tax Rules, 1982. The Tribunal ultimately upheld the findings of the learned First Appellate Authority, which annulled the re-assessment due to improper service of notice under section 65. The decision emphasized the importance of legal compliance in tax assessment procedures, highlighting the critical role of proper notice in ensuring fair hearings. This case serves as a reminder for tax authorities to adhere to statutory requirements and maintain transparency in their assessment processes.... |
| 2016 SLD 1325, 2016 PTCL 656, 2018 PTD 277 | C.A. No. 105/LB/2014 , decided on 14.10.2015 | In the landmark case C.A. No. 105/LB/2014, decided on October 14, 2015, the petitioner, M/s. J.B. Shoes, Karachi, challenged the seizure and subsequent actions taken by the Superintendent of the Directorate of Intelligence and Investigation NFBR, Lahore. The case revolved around the mis-declaration of imported goods, where the appellant declared the shipment as joggers, but upon inspection, it was revealed that the goods were unreported shoes, leading to a short levy of customs duties and taxes. The court examined the jurisdiction and authority of the Directorate General of Intelligence and Investigation under the Customs Act, 1969, specifically sections 2, 3, 4, 168, 171, and the relevant SROs, to validate the seizure and penalties imposed. The appellant argued that once goods were cleared by the Model Collectorate of Customs Karachi under section 83 of the Customs Act, they should not be subject to further inspection or seizure by another authority. However, the court held that the ... |
| 1975 SLD 1059, 1975 PCRLJ 630 | Criminal Reference No. 87 of 1973 , decided on 31.05.1974 | In the case of Criminal Reference No. 87 of 1973, the Sindh High Court dealt with the arrest of two respondents by police under suspicious circumstances. The court analyzed the legality of the Magistrate's order requiring the respondents to furnish bonds for their release. Key issues included the lack of independent inquiry and the failure to provide an opportunity for cross-examination, which are crucial for ensuring justice. The decision emphasized the importance of adhering to procedural safeguards to protect individual rights. Keywords include public safety, judicial procedures, criminal law, and due process, which are relevant in discussions about the legal system and its implementation. The court's ruling reinforces the necessity for thorough judicial oversight in cases involving potential deprivation of liberty.... |
| 1985 SLD 2087, 1985 PLC 707 | Appeal No. 89 of 1983 , decided on 18.02.1985 | In the case of Noor Ahmad M. Mughal vs Chief Secretary, Government of Sind, the Service Tribunal of Sindh ruled on the rights of civil servants concerning their pay and benefits upon retirement. The appellant, who had served as an Assistant Commissioner, argued that he was denied his entitled selection grade due to delayed orders. The court emphasized that rights accrued by civil servants prior to retirement cannot be revoked by arbitrary actions taken thereafter. The ruling established the principle that even if a civil servant is not reinstated after retirement, their rights regarding pay and pension calculations remain intact. This case underscores the importance of timely administrative actions and the protection of civil service rights, making it a significant precedent in public service law. Keywords include civil service rights, selection grade, administrative law, and pension calculations, which are essential for understanding the legal framework surrounding civil servant entit... |
| 2001 SLD 2012, 2001 PLC 1123 | Appeal No.31 of 1998 , decided on 06.04.1999 | This case revolves around the dismissal of Saleem Raza, an Assistant Superintendent of Jail in Sindh, under the Sindh Civil Servants (Efficiency and Discipline) Rules, 1973. The Tribunal highlighted critical procedural flaws in the dismissal process, including the lack of a proper inquiry and the issuance of show-cause notices by an unauthorized officer. The decision underscores the importance of following established legal frameworks when dealing with civil servants' disciplinary actions. The significance of adherence to procedural rules is paramount, reaffirming that any dismissal without jurisdiction is void. This case serves as a legal precedent emphasizing that even high-ranking officials must comply with the law, ensuring that justice is served by maintaining procedural integrity. Keywords: dismissal, procedural irregularities, Sindh Civil Servants Rules, jurisdiction, inquiry.... |
| 1981 SLD 1558, 1981 PLD 759 | Regular Second Appeal No. 609 of 1980 , decided on 11.05.1981 | In the landmark case of Regular Second Appeal No. 609 of 1980, the Lahore High Court addressed critical issues regarding jurisdictional limits and the valuation of civil suits under the Civil Procedure Code (V of 1908). The case arose when Muhammad Shafi filed a suit for possession of land against Rehmat Khan, with an initial valuation of Rs. 15,000. However, the appellant contested this valuation, asserting that it exceeded Rs. 20,000, which surpassed the jurisdictional limits of the Civil Judge 2nd Class. The court meticulously examined the jurisdictional value, recognizing that the original valuation fell within the court's limits but was later contested, leading to a reevaluation that exceeded those limits. The decision emphasized the importance of maintaining jurisdictional integrity in civil proceedings, setting a precedent for future cases regarding valuation and jurisdiction. The court ultimately remanded the case for a new trial, underscoring the necessity for adherence to pro... |
| 1943 SLD 18, (1943) 11 ITR 484 | This case revolves around the interpretation of the Income-tax Act concerning deductions for urban immovable property tax. The primary issue was whether the amount paid as urban immovable property tax could be deducted from the taxable income under the provisions of the Act. The Madras High Court, presided by Chief Justice Sir Lionel Leach and Justice Lakshmana Rao, concluded that such tax does not qualify as an admissible deduction. The court's decision highlights the distinction between different types of taxes and their classifications under the Income-tax Act. This case is significant in clarifying the legal standing of urban immovable property taxes and their treatment in income calculations, particularly for property owners in urban settings. It also sets a precedent for future cases concerning similar tax disputes, reinforcing the importance of understanding the definitions and implications of tax laws. Keywords: urban immovable property tax, Income-tax Act, deductions, Madras H... | |
| 1977 SLD 1278, (1977) 109 ITR 569 | IT APPLICATION No. 83 OF 1976 , decided on 30.11.1976 | This case revolves around the interpretation of Section 37(1) of the Income-tax Act, 1961, concerning the deductibility of interest paid on borrowed capital. The Bombay High Court addressed whether interest payments that were partly used to fulfill income-tax obligations could be classified as business expenditure. The assessee, a registered firm engaged in textiles and banking, faced disallowance of interest deductions by the Income-tax Officer (ITO) on the grounds that some of the borrowings were not utilized for business purposes. However, the Tribunal referenced the precedent set in the Bombay Samachar case, reinforcing that interest on borrowings made in the course of business is permissible under the law. The ruling established that the nature of the business, particularly in banking, where deposits are accepted, plays a crucial role in determining the allowability of such deductions. The case highlights significant aspects of tax law, making it relevant for ongoing discussions a... |
| 1985 SLD 278, 1985 SCMR 568 | Criminal Petition for Special Leave to Appeal No.3 , decided on 25.10.1984 | This case revolves around the legal principles of criminal law and the application of the benefit of doubt doctrine in murder trials. The Supreme Court of Pakistan upheld the acquittal of several respondents accused of murder, emphasizing the importance of credible witness testimony and the judicial system's reliance on evidence. The decision highlighted the necessity of thorough examination in criminal cases, ensuring that justice is served while maintaining the integrity of the legal process. Keywords such as 'criminal law', 'murder acquittal', 'benefit of doubt', and 'Supreme Court of Pakistan' are relevant for those researching legal precedents in Pakistan. The case also underscores the significance of eyewitness accounts in shaping judicial outcomes, contributing to the evolving landscape of criminal jurisprudence in the country.... |
| 1982 SLD 320, 1982 SCMR 430 | Civil Petition for Special Leave to Appeal No. 189 , decided on 04.11.1980 | In the case of MESSRS VULCAN COMPANY LIMITED v. THE PROVINCE OF THE PUNJAB AND OTHERS, the Supreme Court of Pakistan addressed the issue of inspection of files under the Civil Procedure Code, particularly focusing on Order XI, rule 18. The case arose from a dispute where the petitioner, a company, was denied access to a departmental file necessary for cross-examination during arbitration proceedings. The Court ruled that the lower court's insistence on hyper-technicalities obstructed the proper administration of justice. By allowing the petitioner to inspect the file, the Supreme Court reinforced the principle that procedural rules should aid, not hinder, the pursuit of justice. This case serves as a significant precedent for ensuring that technicalities do not impede fair trial rights, thereby highlighting the judiciary's role in safeguarding access to evidence in civil litigation. Keywords: Civil Procedure Code, cross-examination rights, Supreme Court, arbitration, justice facilitati... |
| 1990 SLD 294, 1990 PLD 778 | Civil Appeal No. 39 of 1988 , decided on 20.12.1989 | In this pivotal case decided by the Supreme Court of Pakistan, the Court scrutinized the execution of civil decrees in light of amendments to the Limitation Act and the Civil Procedure Code. The central issue was the applicable time limits for executing a decree after a significant amendment in 1972, which altered existing limitations. The Court determined that the first execution application for a decree would follow the three-year limitation under Article 181, while subsequent applications would be limited to six years under Section 48. This ruling is critical for legal practitioners dealing with civil execution cases, particularly in understanding the nuances of limitation periods. Keywords such as 'Civil Procedure Code', 'Limitation Act', 'execution of decrees', and 'Supreme Court of Pakistan' are essential for SEO optimization, ensuring that this case remains accessible for future legal research and analysis.... |
| 2006 SLD 248, 2006 PTD 1132, (2006) 93 TAX 415 | Civil Petition No. 3068-L of 2001 , decided on 07.02.2006 | This case revolves around the imposition of additional sales tax and penalties under the Sales Tax Act, 1990 against Messrs ICI, Pakistan Limited. The Supreme Court of Pakistan addressed the legality of additional sales tax and penalties imposed on the company for alleged short payment of sales tax. The key legal principles established in this case include the necessity for authorities to determine whether a failure to pay taxes was due to wilful negligence or not. The court emphasized that each case must be evaluated on its own merits, ensuring that any penalties imposed are justified based on the specific circumstances. The case references various important laws and precedents relevant to tax liabilities, making it significant for understanding tax compliance and penalties in Pakistan. The ruling reinforces the need for due process in tax assessments, protecting companies from unjust penalties in cases of genuine disputes over tax liabilities. Keywords: Sales Tax Act, Additional Tax,... |
| 2022 SLD 2055, 2022 PLJ 1314 | Crl. Misc. No. 69238/B of 2021 , decided on 23.02.2022 | This case revolves around the pre-arrest bail application of Muhammad Saleem and Muhammad Faheem concerning allegations of criminal breach of trust under Section 406 of the Pakistan Penal Code. The Lahore High Court assessed the nature of the dispute, which was fundamentally a civil matter related to a business partnership where Muhammad Saleem and the complainant were partners. They had engaged in a business under the name M/s. Super Shan Abid Stone Crusher. The complainant alleged that he entrusted machinery worth Rs. 14,000,000 to the petitioners, which they misappropriated. However, the court found that the case lacked the necessary elements of a criminal breach of trust, as the partnership inherently involved shared dominion over assets. The decision highlights important legal distinctions between civil disputes and criminal liabilities, emphasizing that civil remedies are more appropriate in partnership disputes. As such, the court confirmed the pre-arrest bail for Muhammad Fahee... |
| 2021 SLD 1506, 2021 YLR 977 | Writ Petition No. 43553 of 2019 , decided on 19.12.2019 | This case revolves around the maintainability of a constitutional petition concerning Evacuee Property allocated in Lahore. The petitioner, Faisal Afzal, sought to challenge the jurisdiction of the Chief Settlement Commissioner, arguing that earlier orders from the High Court were not adhered to, which led to unlawful proceedings against his property rights. The core of the dispute involved claims of improper jurisdiction and previous legal frameworks that the petitioner argued were violated. The court ultimately held that the constitutional petition was not maintainable as the matter was already under consideration and subject to an interim order. This ruling underscores the importance of adhering to judicial processes and the limitations of challenging interim orders within the legal framework. The decision reflects the complexities of property rights in Pakistan, particularly in relation to Evacuee Properties and the authority of the Chief Settlement Commissioner. This case is signi... |
| 2024 SLD 4652, 2024 PLJ 306 | C.P. No. 1990-L of 2017 , decided on 10.11.2023 | In the case C.P. No. 1990-L of 2017, the Supreme Court of Pakistan addressed issues surrounding the Civil Procedure Code, particularly focusing on the handling of evidence in civil litigation. The case highlighted the importance of judicial vigilance in preventing the abuse of the court process by parties who delay proceedings without merit. The court found that the petitioners had been in illegal possession of the land in dispute, despite being provided numerous opportunities to present their case. The judgment reinforces the principle that courts must ensure that legitimate property rights are not violated due to prolonged litigation tactics. The decision serves as a precedent for future cases involving property disputes and the responsibilities of litigants to pursue their claims diligently.... |
| 1983 SLD 1224 = (1983) 143 ITR 848 | IT REFERENCE No. 327 OF 1979 | This case, heard in the Calcutta High Court, addresses the taxation principles under the Income-tax Act, 1961, specifically regarding the accounting treatment of additional liabilities resulting from currency devaluation. The assessee, Oil India Ltd., claimed deductions for expenses incurred due to the devaluation of the Indian rupee in 1966, during the assessment years of 1968-69 and 1969-70. The Income Tax Officer initially rejected these claims, stating that the expenses were incurred in the year of devaluation and should be accounted for in that year. However, the Tribunal later allowed the deductions based on the actual payment made in the subsequent years. The High Court, upon review, clarified that under the mercantile accounting system, such liabilities are recognized in the year they arise, thus ruling against the Tribunal's decision. This case sets an important precedent for entities dealing with foreign loans and currency fluctuations, reinforcing the necessity of adherence ... |
| 1982 SLD 757, 1982 PLD 342 | Civil Appeal No. 116 of 1973 , decided on 17.02.1982 | In the case of Civil Appeal No. 116 of 1973, the Supreme Court of Pakistan addressed the issue of whether prior sanction was necessary for the prosecution of members of the West Pakistan Rangers under the West Pakistan Rangers Ordinance, 1959. The case involved respondents L/NK. Sardar Ali and Abdul Khaliq, who were accused of misconduct and were tried by a Commandant with magisterial powers. The Lahore High Court had previously ruled that the prosecution lacked the necessary sanction, but the Supreme Court found that such sanction was not required when the trial was conducted under the authority of the Commandant. The Court's decision emphasized the interpretation of section 19 of the Ordinance, clarifying the conditions under which prosecution could proceed without prior sanction. This case highlights important legal principles regarding military law and the safeguards for members of the Force, making it significant for understanding the interplay between military discipline and civi... |
| 2002 SLD 512, 2002 PTD 397, (2002) 85 TAX 32 | Writ Petition No. 1608 of 1994 , decided on 25.10.2001 | This case revolves around a writ petition filed by Muhammad Afzal challenging the assessment order of his wealth tax for the year 1991-92 under the Wealth Tax Act. The petitioner declared his wealth, including plots purchased from the Services Credit Cooperative Housing Society, but later claimed exemption due to the property being taken over by the Liquidation Board. The Lahore High Court examined the merits of the case, focusing on the timing of the property acquisition and the legal implications of not availing statutory remedies. The court emphasized the importance of following the proper appeal process and ultimately dismissed the petition, reinforcing the legal principle that subsequent events do not affect the assessment of previous years. This decision highlights critical aspects of wealth tax law, statutory remedies, and the procedural requirements for challenging tax assessments, making it a pertinent case for tax law practitioners and scholars.... |
| 2018 SLD 2446, 2018 MLD 1917 | Cr.A. No. 246-M with Cr. M. 244-M of 2016 , decided on 14.02.2018 | In the case of Siraj Ud Din vs. State through Additional Advocate General, the Peshawar High Court examined the legality of the conviction under the Control of Narcotics Substances Act, 1997. The case revolved around the recovery of 1069 grams of charas from the accused, which the prosecution claimed was obtained through proper procedure. However, the court found that the recovery was conducted by an Assistant Sub-Inspector, which violated the mandatory provisions of the law. The decision highlighted the necessity for proper procedural adherence in narcotics cases, particularly the requirement of having an officer of at least Sub-Inspector rank for such operations. The court also pointed out the lack of independent witnesses, which is essential in cases involving police recovery of narcotics, as it raises questions regarding the authenticity of the prosecution's claims. The judgment referred to precedents that emphasize the importance of credible witness testimonies in narcotics cases.... |
| 2008 SLD 4103, (2008) 303 ITR 111 | IT APPEAL No. 1182 OF 2006 , decided on 27.02.2007 | This case deals with the interpretation of Section 11 of the Income-tax Act, 1961, concerning the exemptions available to charitable trusts. The key issue was whether the charitable trust could accumulate income for specific purposes without clearly specifying those purposes in their application. The Delhi High Court emphasized that while the purposes must align with the trust's objectives, a detailed specification is not mandatory. Additionally, the court recognized the implications of compliance with the Foreign Contribution (Regulation) Act, which affected the trust's ability to utilize the accumulated funds. The ruling is significant for charitable organizations seeking to navigate the complexities of tax exemptions and compliance with regulatory frameworks, ensuring a balance between operational flexibility and legal adherence.... |
| 1989 SLD 2508, 1989 PLC 948 | Revision No. FD-42 of 1988 , decided on 30.03.1988 | This case revolves around the interpretation of the Payment of Wages Act (IV of 1936), specifically Section 17, which pertains to compliance with orders issued by the Authority. The Labour Appellate Tribunal, Punjab, addressed an appeal regarding an order that required the petitioner to deposit a specified amount to the respondents. The Tribunal ruled that the deposit of a pay order constituted sufficient compliance with the order of the Authority, as opposed to a cash deposit. The case underscores the significance of understanding legal definitions and the implications of compliance under labor laws. It is crucial for legal practitioners to be well-versed in the nuances of labor law to effectively represent their clients and navigate the complexities of case law. As labor disputes can often escalate into significant legal challenges, this case serves as a vital reference for advocates and lawyers in similar situations, emphasizing the need for accurate legal representation and adheren... |
| 1999 SLD 335, 1999 SCMR 880 | Civil Appeals Nos.204 to 209 of 1992 , decided on 13.10.1998 | This case revolves around the issue of seniority among civil servants in the Sindh Irrigation Department, particularly focusing on the rights of those promoted on an ad hoc basis versus those recruited regularly. The Supreme Court of Pakistan, in its decision dated October 13, 1998, ruled on the appeals filed by Allah Warayo Chana and others against Aijaz Ahmad Khan and others regarding their placement in seniority lists. The Court found that the appellants had been treated as regular appointees despite their initial ad hoc promotions, and thus should not be relegated to a junior position compared to the respondents. The ruling highlighted critical aspects of civil service law, particularly under the Constitution of Pakistan and the Sindh Civil Servants Act, emphasizing fairness in the promotion and seniority of civil servants. The decision is significant for understanding the legal framework governing civil servant promotions and the implications of ad hoc appointments in Pakistan.... |
| 2013 SLD 458, 2013 PCRLJ 1797 | Criminal Appeal No. 7-P of 2012 , decided on 16.01.2013 | In the case of Ghulam Basit vs The State, the Peshawar High Court dealt with an appeal concerning the freezing of property under the National Accountability Ordinance, 1999. The court evaluated the evidence presented regarding ownership and the nature of the transaction, emphasizing the need for clear proof of benami transactions. The ruling underscored the importance of legal ownership and the failure of the prosecution to establish a connection between the appellant and the accused's alleged corrupt practices. The court ultimately ruled in favor of the appellant, allowing for the release of the property. The decision addresses key aspects of property rights and accountability under Pakistani law, making it a significant case in the realm of property disputes and corruption cases involving the National Accountability Bureau.... |
| 2003 SLD 3308, 2003 PLD 457 | Criminal Revision No. 537 of 2001 , decided on 02.04.2003 | In the case of Criminal Revision No. 537 of 2001, the Lahore High Court addressed the issue of age determination for the respondent, Muhammad Ikram, accused of murder under section 302/34 of the Penal Code. The respondent claimed to be a juvenile under the Juvenile Justice System Ordinance, 2000. The trial court had initially accepted this claim based on a medical board's report and other documents. However, upon review, the High Court found significant discrepancies in the birth records and the procedure followed by the trial court. The Court highlighted that the evidence presented did not conclusively support the respondent's claim of being under eighteen years of age at the time of the offense. The High Court's decision underscores the importance of accurate record-keeping and the need for rigorous examination of evidence in cases involving juveniles. This case serves as a critical reference for future cases regarding age determination and the application of juvenile laws.... |
| 2018 SLD 1585, 2018 PLC 519 | Writ Petition No. 3198 of 2013 , decided on 14.11.2016 | This case involves the Islamabad High Court's decision regarding the promotion of petitioners working under the National Command Authority. The court ruled in favor of the petitioners, who argued that their promotions were unjustly denied despite fulfilling all necessary qualifications. The court highlighted the importance of fair treatment and adherence to principles of natural justice, particularly regarding security clearance processes. The ruling reinforces the need for transparency in promotion criteria and ensures that employees are treated equitably under the law. Keywords such as 'National Command Authority', 'promotion rights', 'natural justice', and 'government employee rights' are crucial for understanding the implications of this case and its relevance in current discussions about public service fairness and accountability.... |
| 1988 SLD 2936, 1988 SCMR 126 | Petition for Leave to Appeal No. 83 of 1987 , decided on 02.11.1987 | In the case of Karim Bakhsh vs. The State, the Supreme Court of Pakistan addressed a petition for leave to appeal concerning a conviction under Section 302 of the Penal Code for the murder of his wife, Mst. Saida. The case arose from an incident that occurred on October 19, 1983, where the petitioner was accused of fatally stabbing the deceased. The court meticulously examined the evidence, which included testimonies from three eyewitnesses and forensic evidence linking the petitioner to the crime. The petitioner argued that the immediate cause of the occurrence was unclear and raised claims about family honor and a compromise between the parties. However, the court dismissed these arguments, affirming that the motive for the crime was evident, as the petitioner had previously injured his wife and was facing legal proceedings initiated by her. The court emphasized that any compromise terms were insufficient to warrant a reconsideration of the sentence. Ultimately, the Supreme Court uph... |
| 2017 SLD 2660, 2017 PCRLJ 779 | Criminal Appeal No. 15 of 2013 , decided on 04.04.2016 | This case revolves around a criminal appeal concerning a murder conviction that was overturned by the Peshawar High Court on April 4, 2016. The appellants, Muhammad Wali Shah and Assadullah, were initially sentenced for their involvement in a fatal altercation over a water dispute that resulted in the death of Sardar Muhammad Khan. The court meticulously analyzed the evidentiary shortcomings, including unreliable eyewitness accounts and the absence of definitive forensic evidence linking the accused to the crime. The details of the prosecution's failures underscored a critical examination of the evidence and the legal standards required for a conviction. The judgment reiterated the principle of 'benefit of the doubt' in criminal proceedings, reinforcing the notion that the prosecution bears the burden of proof. The case serves as a significant reference in criminal law regarding the handling of eyewitness testimony and the necessity for corroborative evidence to secure a conviction. Le... |
| 1983 SLD 393, 1983 SCMR 619 | Civil Petition for Leave to Appeal No. 281 R of 19 , decided on 17.04.1982 | This case revolves around the dismissal of a civil petition against an ex parte decree issued by the Peshawar High Court. The petitioner, an Executive Engineer, failed to submit a written statement despite being granted multiple opportunities, leading to the striking off of their defense and the passing of an ex parte decree. The Supreme Court emphasized the importance of adhering to procedural rules under the Civil Procedure Code, particularly Order XVII, rule 3, which mandates that a party who fails to appear at an adjourned hearing may have their defense struck off. The ruling reinforces the need for parties to comply with court orders and the consequences of failing to do so, highlighting the judicial emphasis on maintaining order and efficiency in legal proceedings. This case serves as a pivotal reference for similar civil procedure issues, illustrating the courts' firm stance on procedural compliance.... |
| 2014 SLD 923, 2014 PLJ 1067 | Criminal Jail Application No. D-230 of 2006 , decided on 12.09.2013 | In the case at hand, the Sindh High Court addressed the appeal of the appellant against his conviction under the Control of Narcotics Substances Act, 1997. The court scrutinized the evidence, highlighting significant contradictions and procedural delays that undermined the prosecution's case. The decision emphasized the legal principle that a single infirmity in the prosecution's case can create reasonable doubt, warranting the acquittal of the accused. This case underscores the importance of rigorous evidence evaluation in narcotics-related prosecutions, reflecting the judicial commitment to upholding justice and ensuring fair trials. The ruling serves as a critical reference for similar cases involving narcotics and the legal standards required for prosecution in such matters.... |
| 2006 SLD 3811, 2006 PCRLJ 1087 | Criminal Miscellaneous No. 1213/B of 2005 , decided on 18.05.2005 | In this case, the Lahore High Court dealt with a petition for bail before arrest concerning allegations of property trespass and theft. The petitioner, Imdad Ali, was accused by his mother-in-law, the complainant, of forcibly entering her residence and taking valuables. However, the court noted significant discrepancies in the complainant's claims, particularly regarding her ownership of the property and her residence status at the time of the alleged incident. The judge highlighted that the complainant failed to produce any evidence of ownership, while the petitioner provided documentation supporting his claim to the property. The court ultimately determined that the case involved civil issues rather than criminal wrongdoing, leading to the confirmation of bail. This case underscores the importance of substantiating ownership claims in property disputes and the legal distinctions between civil and criminal matters.... |
| 1991 SLD 995, 1991 SCMR 1517 | Civil Petition for Leave to Appeal No.1077 of 1985 , decided on 10.06.1989 | In the case of Mst. Eido vs. Abdul Ghaffar, the Supreme Court of Pakistan addressed the issue of whether the time spent in pursuing an appeal before the Additional District Judge could be counted towards limitation under Section 14 of the Limitation Act (IX of 1908). Mst. Eido, the petitioner, sought specific performance of a compromise agreement, alleging that the respondent had failed to transfer land as promised. After her initial suit was dismissed, she faced challenges in the appellate process, including a return of her appeal due to jurisdictional issues. The Lahore High Court had dismissed her appeal in limine, leading her to seek leave to appeal from the Supreme Court. The Court's decision to grant leave indicates a significant consideration of the procedural nuances in the context of legal representation and the interpretation of limitation laws, which is crucial for practitioners and parties involved in similar legal disputes.... |
| 2017 SLD 181 | STA No. 411/2012 & STA No. 420/2012 , decided on 11.01.2017 | In the case of M/S. SERVICE SALES CORPORATION (PVT) LTD. versus THE CIR, LTU, LAHORE, the Appellate Tribunal Inland Revenue in Lahore addressed cross appeals regarding a sales tax audit conducted between July 2004 and June 2007. The audit revealed significant discrepancies leading to a demand for sales tax recovery amounting to over Rs. 13 million. The tribunal noted the absence of the appellant during the hearing, resulting in an ex-parte decision against them. The department's appeal was partially upheld, particularly regarding time-barred demands, while certain directives from the CIR(A) were remanded for further verification. The case highlights the importance of compliance with the Sales Tax Act, 1990, and the necessity for registered entities to maintain accurate tax records to avoid penalties and surcharges.... |
| 1977 SLD 1040, (1977) 107 ITR 681 | IT REFERENCE No. 650 OF 1972 , decided on 22.05.1974 | In the case of Commissioner of Income Tax v. Nawab and Brothers, the Allahabad High Court examined the applicability of penalties under section 271(1)(c) of the Income-tax Act, 1961. The court found that the Income Tax Officer (ITO) had rejected the assessee's account books due to the lack of a daily stock register, applying a flat rate to assess income. The Tribunal ruled that the assessee was not guilty of fraud, gross, or wilful neglect in reporting income, leading to the cancellation of the penalty. This case emphasizes the importance of substantiating claims of concealment or inaccurate particulars and highlights the legal presumption involved under section 271(1)(c) when reported income is significantly lower than assessed income. The case serves as a crucial reference point for similar tax disputes, particularly regarding the standards for imposing penalties in income tax cases.... |
| 2022 SLD 1025, 2022 SCMR 958 | Civil Petition No. 1540 of 2018 , decided on 11.02.2022 | In the case of Civil Petition No. 1540 of 2018, decided on February 11, 2022, the Supreme Court of Pakistan addressed issues related to the execution of a pre-emption decree under the Civil Procedure Code of 1908. The petitioners challenged the execution application filed by the respondents, arguing it was time-barred under Section 48 of the CPC. However, the Supreme Court ruled that the second execution application was valid, as the previous application was dismissed for non-prosecution and did not resolve the substantive merits of the case. The court underscored the importance of adhering to the procedural mandates of the CPC, particularly regarding the timing of execution applications. The ruling clarified that the limitation period for execution applications is counted from the date of default in performance of obligations as specified in the decree, thus providing a clear procedural framework for future cases involving similar issues. This case reinforces the significance of timel... |
| 2004 SLD 3918, 2004 PLJ 488 | Bail Application No. 1249 of 2003 , decided on 19.12.2003 | In the case of Bail Application No. 1249 of 2003, the Peshawar High Court addressed the bail plea of Dawood Shah Baig, who was accused of serious offenses under the Pakistan Penal Code, including abduction and threats, as well as offenses related to the Offence of Zina Ordinance. The court examined the applicant's previous attempts to secure bail, which had been denied by lower courts. Notably, the court emphasized the importance of the rule of consistency in bail applications, leading to the conclusion that the petitioner should also be granted bail since a co-accused had received similar relief. The court's decision highlighted the judicial principle that similar cases should yield similar outcomes to ensure fairness and justice. This case underscores the ongoing complexities within criminal procedure and the impact of legal representation on bail outcomes. The ruling also reflects the broader implications for defendants seeking bail in Pakistan's legal system, particularly regarding... |
| 1998 SLD 1187, 1998 SCMR 99 | Civil Petitions Nos. 1655 and 1656-L of 1996 , decided on 10.11.1996 | In the case of Civil Petitions Nos. 1655 and 1656-L of 1996, the Supreme Court of Pakistan deliberated on the appeals concerning the specific performance of sale agreements allegedly executed posthumously by Muhammad Hussain through his attorney, Rehmat Ali. The core of the dispute was whether the agreements were legitimate, given that they were purportedly executed on a date when Muhammad Hussain was deceased. The Court emphasized the importance of adhering to the evidentiary requirements as outlined in the Qanun-e-Shahadat, particularly regarding the necessity of two marginal witnesses for validating such documents. The ruling underscored the critical nature of proper documentation and the legal standards necessary for upholding agreements of this nature, reflecting the principles of property law and contract enforcement in Pakistan. This case highlights the complexities of real estate transactions, particularly in instances where the authenticity of documentation is questioned, and ... |
| 2012 SLD 1417, 2012 SCMR 280 | Civil Appeal No. 581 of 2011 , decided on 19.10.2011 | In the landmark case of Civil Appeal No. 581 of 2011, the Supreme Court of Pakistan addressed the implications of the Voluntary Golden Handshake Scheme introduced by the State Bank of Pakistan. This case highlights the importance of understanding the legal ramifications of voluntary retirement schemes, particularly in relation to pension entitlements. The Court determined that employees who opted for the scheme were not entitled to claim pensionary benefits after accepting the scheme, which was designed to provide a financial exit for surplus employees. The decision underscores the necessity for employees to fully comprehend the terms of such schemes before acceptance, as well as the doctrine of laches which can bar claims if not pursued in a timely manner. This case serves as a critical reference point for future disputes concerning voluntary retirement and pension rights, emphasizing the need for clarity in employment contracts and retirement policies to avoid legal complications.... |
| 1998 SLD 530, 1998 PTD 2435, (1996) 222 ITR 90 | Income-tax Reference No.258 of 1981 , decided on 04.04.1996 | In this landmark case decided by the Allahabad High Court, the central issue revolved around the interpretation of capital borrowed under the Income Tax Act, 1961, specifically Section 36. The case involved the Bazpur Cooperative Sugar Factory Ltd., which had credit balances in a fund designed for Loss Equalisation and Capital Redemption. The court examined whether these balances could be classified as capital borrowed, thereby allowing the deduction of interest expenses. The ruling concluded that since the cooperative used the fund for business purposes, it did not meet the criteria for capital borrowed as outlined in the Act. Consequently, the interest on these balances was deemed non-deductible for tax purposes. This decision underscores the critical distinction between operational funds and borrowed capital in tax law, providing clarity for similar future disputes. Key terms include 'Income Tax Act', 'capital borrowed', and 'deduction of interest', essential for understanding tax i... |
| 1969 SLD 308, 1969 SCMR 690 | Civil Appeals Nos. K-35 and K-36 of 1965 , decided on 12.05.1969 | In the landmark case of Civil Appeals Nos. K-35 and K-36 of 1965, the Supreme Court of Pakistan addressed important issues regarding the entitlement to interest under the Civil Procedure Code and the Interests Act. The appellants, who were contractors, sought recovery for damages due to breach of contract from the Province of West Pakistan. The lower court had dismissed their claims on the grounds of limitation, but the Letters Patent Bench reversed this decision, affirming that the suits were indeed filed within the appropriate timeframe. The Supreme Court's ruling clarified the application of interest provisions, asserting that the appellants were entitled to interest from the date they served a demand notice. This case serves as a significant precedent regarding the calculation of interest and the rights of parties in contractual disputes. Keywords: Supreme Court, Civil Procedure Code, Interests Act, contractual disputes, interest claims, legal precedent.... |
| 2015 SLD 12, 2015 PTD 9 | I.T.As. Nos.371/LB and 300/LB of 2008 , decided on 06.11.2009 | This case revolves around the appeals regarding the treatment of obsolete stores and the classification of interest income from bank deposits under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue examined the taxpayer's claims for deductions related to obsolete stock, which had been written off based on the accrual method of accounting. The Tribunal upheld the First Appellate Authority's decision that the taxpayer had substantiated its claims, and the Taxation Officer's requirement for actual disposal before allowing deductions was not valid. The decision emphasized that the method of accounting regularly employed by the taxpayer was legitimate under the law. Furthermore, the Tribunal ruled that profits from bank deposits were correctly classified as income from other sources, rejecting the taxpayer's assertion that these should be treated as business income. The outcome reaffirmed the legal principles surrounding income classification and deduction allowances, ma... |
| 2019 SLD 886, 2019 MLD 491 | Criminal Jail Appeal No. D-33 of 2015 , decided on 05.12.2017 | In the case of Criminal Jail Appeal No. D-33 of 2015, the Sindh High Court delivered a significant judgment on December 5, 2017, regarding the acquittal of the accused, Akbar, and his co-accused. The case revolved around serious charges under the Pakistan Penal Code and the Anti Terrorism Act, including kidnapping, attempted murder, and rioting. The prosecution's case was weakened by the non-examination of key witnesses, including the alleged abductee and the injured party. The court found that the prosecution had not produced compelling evidence to support its claims, leading to a ruling in favor of the accused. This judgment reaffirms the legal principle that an accused is entitled to the benefit of doubt, especially when the prosecution's case is riddled with inconsistencies. The case highlights the importance of credible evidence in criminal proceedings and serves as a reminder of the rights of the accused within the legal system. The ruling is pivotal in reinforcing standards for ... |
| 2001 SLD 977, 2001 PCRLJ 649 | Criminal Bail Application No.596 of 2000 , decided on 07.11.2000 | In the case of Criminal Bail Application No.596 of 2000 heard by the Sindh High Court, the court denied bail to the applicants Todo and another due to the serious nature of the allegations against them involving murder. The prosecution's narrative indicated a planned attack where the accused were armed and acted in concert with a co-accused who inflicted the fatal injury. The court discussed the implications of Section 497 of the Criminal Procedure Code, which outlines the conditions under which bail can be granted or denied. It highlighted that the mere presence of the accused at the crime scene with weapons was sufficient to establish their involvement in furthering a common intention to commit the crime. The decision referenced previous case law, emphasizing the importance of thorough factual analysis in determining the appropriateness of bail in serious criminal cases. Keywords for SEO optimization include 'criminal bail application', 'murder case bail denial', 'Sindh High Court de... |
| 2012 SLD 790 = 2012 PTD 839 | I.T.A. No.955/IB of 2010 , decided on 14.12.2010 | In the case of I.T.A. No.955/IB of 2010, the Appellate Tribunal Inland Revenue addressed the legality of a provisional assessment made under the Income Tax Ordinance, 2001 for the tax year 2008 concerning a taxpayer who was a UK national and owned a vehicle. The Tribunal found that the assessment was initiated under section 114(4) without the taxpayer's compliance and that the provisions of section 122C, introduced through the Amended Finance Ordinance, were not applicable to the tax year in question. The Tribunal upheld the First Appellate Authority's decision, highlighting the significance of jurisdiction in tax assessments and ensuring compliance with statutory requirements. The case emphasizes the legal framework surrounding tax liabilities for non-residents and the procedural requirements for tax assessments, making it a crucial reference for similar cases. Key terms include Income Tax Ordinance, jurisdiction, provisional assessment, and non-resident taxpayer.... |
| 2021 SLD 1995, 2021 PLJ 209 | W.P. No. 2304 of 2020 , decided on 25.08.2020 | This case revolves around the jurisdiction and powers of the Islamabad High Court under Article 199 of the Constitution of Pakistan, 1973. The petitioner challenged the appointment of Mirza Shahzad Akbar as an Adviser and Chairman of the Assets Recovery Unit, alleging abuse of authority and interference with the National Accountability Bureau's operations. The court found that the petitioner failed to present any evidence of harm or infringement of rights, leading to the dismissal of the petition. The case underscores the constitutional framework governing the appointment of advisers and the limitations placed on their roles within the executive structure. It highlights the importance of adhering to established legal protocols and the non-justiciability of certain executive decisions. The decision serves as a significant reference for future cases concerning the powers of advisers and executive authority in Pakistan.... |
| 2002 SLD 2416, 2002 PLD 118 | Ehtesab Criminal Appeal No. 9 of 2001 , decided on 15.05.2002 | In the case of Ehtesab Criminal Appeal No. 9 of 2001, the Peshawar High Court evaluated the allegations of corruption against Muhammad Hayat and his brothers, Gul Tayaz and Muhammad Iqbal, under the National Accountability Bureau Ordinance, 1999. The prosecution accused them of accumulating wealth through corrupt practices while serving in the Provincial Food Department. However, after reviewing the evidence presented, the court found that the prosecution failed to establish a prima facie case. The court highlighted the importance of the prosecution's duty to demonstrate a reasonable case to the satisfaction of the court before the burden shifts to the accused. The court noted that allegations alone do not imply guilt, and without substantial evidence, the conviction could not stand. As a result, the court acquitted the appellants, reinforcing principles of due process and the presumption of innocence in criminal proceedings.... |
| 2002 SLD 2206, 2002 CLD 962 | First Appeal from Orders Nos.208 and 361 of 2001 , decided on 16.01.2002 | This case revolves around the appeals regarding the auction of a mortgaged property owned by Ch. Muhammad Saleem Akhtar, which was mortgaged to CITIBANK N.A. for a significant loan. After the failure of the debtor to repay the loan, the Bank initiated proceedings to auction the property to recover its dues. The appeals were filed by Ch. Muhammad Bashir and Muhammad Idrees ul Haq, who claimed to have acquired interests in the property prior to the auction. The Lahore High Court ruled in favor of the appellants, highlighting the importance of protecting the rights of bona fide purchasers and ensuring that interests in properties are respected in the context of auction sales. The decision emphasizes the need for clear legal frameworks to safeguard innocent parties in real estate transactions. This case reflects broader trends in property law, banking law, and the principles of justice and equity that underpin these legal frameworks.... |
| 1985 SLD 2413 | 422/308 of 1983 , decided on 27.02.1984 | In the case of Mrs. Nasim Qureshi, the Service Tribunal addressed allegations of misconduct related to her role as Headmistress of a nationalized school. The primary issue revolved around the ownership of the school building and whether she had concealed any information regarding its ownership. The Tribunal highlighted that the Evacuee Trust Properties Board had already adjudicated on the matter, finding no concealment by the appellant or her mother, who was also a teacher at the school. The Tribunal emphasized the lack of jurisdiction of the Education Department in initiating disciplinary action under the circumstances. The decision reinforces the importance of following due process in administrative actions against civil servants and underscores the binding nature of determinations made by the Evacuee Trust Properties Board. This case illustrates the complexities of property rights and disciplinary proceedings in the context of public service, emphasizing the need for clarity in juri... |
| 1989 SLD 2079, 1989 PLC 35 | 501/881 of 1986 , decided on 17.09.1987 | In the case of Mubashir Hussain vs. Punjab Province, the Service Tribunal addressed the rights of civil servants under the West Pakistan (Non-Gazetted) Civil Services (Pay Revision) Rules, 1959. The appellant, who had opted for a specific pay scale, was found to have improperly received benefits from a different scale. The Tribunal emphasized the importance of adhering to the option exercised by civil servants and ruled that any fraudulent fixation of pay could be rectified by the government. The appeal was dismissed as it lacked merit and was deemed incompetent, highlighting the legal principles surrounding civil service pay scales and the authority of the government to enforce regulations without hindrance. This case serves as a vital reference for understanding the legal framework governing civil service remuneration and the obligations of civil servants to comply with established rules.... |
| 1979 SLD 352 = (1999) 79 TAX 67 | Civil Appeal No. 94 of 1994 , decided on 04.05.1998 | In the case of Federation of Pakistan and Others vs. Khurshid Spinning Mills Ltd, the Supreme Court of Pakistan addressed the complexities surrounding the Customs Act of 1969, particularly sections 19 and 30 concerning exemptions from duties on imported machinery. The court found that the exemption under SRO No. 458(1)/88 was applicable to Khurshid Spinning Mills Ltd, despite prior assessments and partial payments of customs duties. This case underscores the importance of timely and clear communication of customs regulations and the protections afforded to businesses in compliance with legislative frameworks. The decision sets a precedent for similar cases, highlighting the necessity for customs authorities to adhere to established legal standards when assessing duties and exemptions. The ruling is significant for stakeholders in the textile industry, as it clarifies the implications of the Customs Act on import duties and the associated rights of importers under Pakistani law.... |
| 1987 SLD 837, 1987 PLD 123 | Civil Appeal No. 127 of 1984 , decided on 12.10.1986 | The case revolves around the appeal by the Province of Punjab concerning the resumption of land granted for establishing a school of oriental languages. The respondent failed to comply with the terms of the grant by utilizing the land for unauthorized commercial purposes. The Supreme Court's decision clarified the powers of the Collector under the Colonization of Government Lands Act, emphasizing the importance of adhering to grant conditions. The judgment is significant for understanding the legal framework governing land grants and the responsibilities of grantees, highlighting the balance between government authority and private property rights.... |
| 2017 SLD 662, 2017 CLD 361 | R.F.A. No. 961 of 2013 , decided on 08.12.2016 | In the case of R.F.A. No. 961 of 2013, the Lahore High Court addressed a dispute regarding the recovery of finances by NIB Bank against Ijaz Nizam Textile Mills. The case revolved around the application of the Civil Procedure Code and the Financial Institutions Ordinance. The court highlighted the importance of providing adequate opportunities for defendants to present their evidence before a decision is made. The appeal was allowed after the court found that the Banking Court had acted in haste by closing the right of the defendants to produce their evidence, thus infringing on their rights under the law. This case underscores key principles of procedural fairness and the necessity of adhering to legal standards in financial recovery cases. Keywords include 'financial recovery', 'legal rights', 'evidence presentation', and 'procedural fairness'.... |
| 1998 SLD 971, 1998 SCMR 2727 | Civil Petition NO. I I of 1995 , decided on 02.04.1995 | In this landmark case, the Supreme Court of Pakistan dealt with issues of res judicata under the Civil Procedure Code, particularly focusing on the implications of previous litigation on current claims. The petitioners sought to overturn a decision from the Peshawar High Court that had dismissed their suit for possession of land, arguing that a prior exchange agreement had not been adequately addressed. However, the Court emphasized the importance of finality in litigation, stating that the petitioners could not reassert claims already adjudicated. This decision reinforces the doctrine of res judicata, ensuring that once a matter has been conclusively settled, it cannot be relitigated. The ruling is significant for legal practitioners, particularly in property disputes, underscoring the necessity for parties to present all relevant claims in a single proceeding. The case is vital in understanding how courts interpret previous judgments and the binding nature of such decisions.... |
| 2004 SLD 3869, 2004 PLJ 291 | Crl. Mis.?. No. 6443-B of 2003 , decided on 19.11.2003 | In the case of Pervez Anjum Ghauri v. State, the Lahore High Court addressed the issue of bail in a murder case arising from a land dispute. The petitioner was accused of murder under Section 302 of the Pakistan Penal Code. The court highlighted that the FIR lacked specific details about who fired the fatal shot, and the complainant's testimony was not direct evidence of the occurrence. The court emphasized the need for a clearer determination of who was the aggressor in the incident, as both parties had been charged. Given that the petitioner was a previous non-convict and the case required further investigation, the court granted bail, requiring the petitioner to provide a surety bond. This decision underscores the importance of evidentiary clarity in criminal proceedings and the rights of individuals seeking bail. Keywords such as 'bail', 'murder case', 'land dispute', 'Pakistan Penal Code', and 'criminal procedure' are relevant for legal research and SEO optimization.... |
| 2002 SLD 1790, 2002 PLC 614 | D-1892 of 2000 , decided on 07.02.2001 | The case revolves around a constitutional petition filed by the Democratic Workers Union C.B.A. challenging the appointments made by the State Bank of Pakistan. The main argument presented was that the appointments were made without lawful authority and violated the rights of existing employees. However, the Sindh High Court dismissed the petition on the grounds of lack of locus standi, stating that the petitioner could not invoke the constitutional jurisdiction on behalf of its members without proving a direct grievance. The court clarified that public interest litigation could not be initiated under Article 199, which is subject to specific constraints, and emphasized the importance of personal grievance in such petitions. This case highlights the limitations of collective bargaining agents in legal proceedings and reinforces the distinction between individual rights and collective representation. Keywords include 'constitutional petition', 'locus standi', 'fundamental rights', 'publ... |
| 2014 SLD 1479 = 2014 PTD 397 | I.T.As. Nos.2143 to 2145/LB of 2012 , decided on 19.07.2013 | This case involves the interpretation of tax laws concerning the admissibility of the Gas Development Surcharge (GDS) under the Income Tax Ordinance, 2001 and the Oil and Gas Regulatory Authority Ordinance, 2002. The Appellate Tribunal Inland Revenue addressed the conflict between the two statutes and determined that the OGRA Ordinance is a special law that governs the oil and gas sector, thus taking precedence over the general provisions of the Income Tax Ordinance. The case highlights the legal principles surrounding special versus general laws, particularly in tax matters. The tribunal ruled that GDS should be treated as an allowable deduction for income tax purposes, reflecting the legislative intent to allow such expenses as necessary for conducting business in the regulated gas industry. This ruling is significant for entities engaged in the oil and gas sector, as it clarifies the treatment of specific charges under tax law and reinforces the principle of special legislation in t... |
| 2022 SLD 1297 = 2022 CLC 735 | High Court Appeal No.234 of 2018 , decided on 28.09.2021 | In the case of High Court Appeal No.234 of 2018, the Sindh High Court dealt with a dispute concerning the allotment of a residential plot initially granted to the father of Mrs. Uzma Moinuddin. The case revolved around the legality of the cancellation of the plot by the Pakistan Defence Officers Housing Authority. The respondent argued that her father had been allotted the plot in 1976, and after his demise, it was supposed to be transferred to his legal heirs, including her. The appellant contended that the father had previously been allotted another plot, which disqualified him from receiving a second one. The trial court ruled in favor of the respondent, emphasizing the lack of evidence from the appellant to substantiate their claims. The High Court upheld this decision, affirming that no fair hearing was provided, and the cancellation lacked proper justification. This case highlights the importance of adherence to procedural justice in property allotment disputes and the legal righ... |
| 1966 SLD 174, (1966) 60 ITR 335 | ITR Misc. Case No. 599 of 1962 , decided on 13.08.1965 | In the case of JER & Co v. Commissioner of INCOME TAX, the Allahabad High Court examined the legality of a partnership formed for the wholesale vending of foreign liquor under the U.P. Excise Act, 1910. The case arose when the Commissioner of Income-tax canceled the partnership's registration, alleging that it violated the terms of the excise license held by one partner, Dady. The court analyzed the provisions of the U.P. Excise Act and the Indian Income-tax Act, determining that the partnership was valid and entitled to registration. The court's decision highlighted the importance of understanding the relationship between individual licensees and partnerships, clarifying that entering into a partnership did not automatically constitute a transfer of the license. This ruling is significant for legal practitioners in the field of tax law, excise regulations, and partnership agreements, providing clarity on the registration of partnerships in the context of excise licenses. Key legal ter... |
| 1999 SLD 514, 1999 PTD 3470, (1998) 230 ITR 218 | I.T.R. No.66 of 1991 , decided on 15.07.1996 | The case revolves around Kerala Industrial Polymers Ltd, which sought to claim capitalised pre-production expenses as deductions in their tax return for the assessment year 1981-82. The High Court ruled that the company failed to disclose critical facts regarding the sale of machinery, which was sold without installation due to feasibility concerns. The court emphasized the necessity for taxpayers to provide complete and accurate information to tax authorities. The case highlights the implications of the Income Tax Act, specifically Section 147(a), which allows for reassessment in cases of undisclosed material facts. This landmark decision underscores the need for transparency in tax reporting, which is vital for maintaining the integrity of tax systems. The ruling serves as a cautionary tale for companies regarding their disclosure obligations. Taxpayers must ensure that all relevant facts are presented to avoid reassessment and penalties. This case is essential for understanding the ... |
| 2024 SLD 121 = 2024 MLD 10 | Writ Petition No. 2665 of 2022 , decided on 16.03.2023 | This case revolves around a writ petition concerning the specific performance of an agreement to sell a plot of land in the Supreme Court Employees Co-operative Housing Society, Islamabad. The petitioner, Hamid Nasrullah Ranjha, claimed that a previous agreement dated 15.02.2004 was fraudulent and sought to set aside a decree that favored another party based on that agreement. The Islamabad High Court found that the trial court failed to evaluate crucial evidence and the authenticity of the agreements involved. This decision highlights the legal principles surrounding the Specific Relief Act, Limitation Act, and Civil Procedure Code, ensuring that justice is served by allowing proper scrutiny of claims regarding fraud and misrepresentation. Keywords such as 'specific performance', 'fraud', 'collusion', and 'misrepresentation' are crucial in understanding the legal implications of this case.... |
| 1982 SLD 1697, 1982 PLC 1055 | 29/Neem of 1979 , decided on 22.01.1980 | This case revolves around an industrial dispute involving Amir Faraz, an employee of Premier Tobacco Industries, who was dismissed following allegations of theft. The case highlights significant procedural flaws in the domestic inquiry process, particularly the cross-examination of witnesses, which led to a ruling by the Labour Appellate Tribunal. The Tribunal emphasized the importance of fair inquiry procedures to uphold the rights of workers under the Industrial Relations Ordinance, 1969. The decision reinstates Amir Faraz and underscores the legal obligations of employers to conduct fair and unbiased inquiries. Keywords include 'industrial dispute', 'employee rights', 'domestic inquiry', 'theft allegations', and 'Labour Appellate Tribunal'.... |
| 2016 SLD 3622 = 2016 MLD 1453 | W.P. No.2986 of 2014 , decided on 01.01.2016 | In the case of Farzana Chaudhry v. Province of Punjab, the Lahore High Court dealt with significant issues surrounding the Co-Operative Societies Act of 1925, specifically focusing on the legality of plot allocations within housing societies. The petitioner, Farzana Chaudhry, challenged the actions of the Canal View Cooperative Housing Society regarding the improper conversion of open spaces into residential plots without the requisite approvals from the Lahore Development Authority. The court found that the Housing Society's actions violated established laws, as open spaces are protected under the act unless specifically earmarked in an approved layout plan. This decision reinforced the legal framework governing cooperative housing societies and the necessity for compliance with statutory regulations. The ruling is critical for residents and developers alike, ensuring that housing societies adhere to legal standards in land use and development. The court ordered the society to revise ... |
| 1979 SLD 231, 1979 PLD 460 | Constitutional Petition No. 160 of 1975 , decided on 06.11.1978 | In the case of Muhammad Noorul Husnain (through his heirs) vs. Sind Land Commission, the Sindh High Court addressed significant issues regarding administrative justice and the right to a fair hearing. The case centered on the findings of the Land Commission related to alleged alienation transactions, which were deemed non-existent. The petitioners argued that they were prejudiced by the Land Commission's ruling, which denied them the opportunity to be heard. As a result, the court ruled that the impugned order was unsustainable and mandated that the Land Commission re-evaluate the case, providing proper notice to all relevant parties. This case underscores the critical nature of procedural fairness in administrative law and affirms the rights of individuals against arbitrary decisions by state bodies. The judgment serves as a precedent for similar cases where due process is called into question, reinforcing the principles of justice and equity in legal proceedings.... |
| 2001 SLD 1434, 2001 SCMR 967 | Civil Petitions Nos.364-Q of 1999 and 104-Q of 200 , decided on 23.02.2001 | This case revolves around the trademark dispute between two ghee mills in Pakistan, focusing on the legality of the use of similar trade marks that could mislead consumers. The Supreme Court of Pakistan analyzed the provisions under the Trade Marks Act, 1940, particularly sections dealing with infringement and passing off. The Court noted that the respondent, Chiltan Ghee Mills, has been using its trade mark since 1974, while the petitioner started using a similar mark, 'Pak Chiltan', in 1996. The judgment highlighted the need for a thorough comparison of the marks to determine their similarity and potential for confusion in the marketplace. The ruling reinforced the principle that a mark does not need to be identical for infringement to occur; even the resemblance of essential features can suffice. The Court ultimately dismissed the petitions filed by Mehran Ghee Mills, emphasizing the protection of established trademarks and the prevention of unfair competition in the market.... |
| 1975 SLD 528, (1975) 98 ITR 422 | INCOME-TAX REFERRED CASE No. 16 OF 1972 , decided on 18.06.1974 | The Karnataka High Court addressed the case concerning the assessment year 1965-66, focusing on the application of sections 263 and 52 of the Income-tax Act, 1961. The case revolved around the sale of partly paid shares by the assessee, which were sold at cost price. The Commissioner sought to revise the assessment order, arguing that capital gains should be assessed under section 52. However, the court found that the Commissioner lacked sufficient evidence to show that the transfer was made to avoid tax liability or that the fair market value was significantly higher than the declared value. The Tribunal's ruling was confirmed, emphasizing the importance of material evidence in tax assessments and the rights of taxpayers against arbitrary revisions.... |
| 1968 SLD 132, 1968 PLD 599 | Petitions Nos. 123 to 127, 132; 133 to 144 and 158 , decided on 14.09.1967 | In the case of the Sindh High Court's ruling regarding the validity of searches conducted by Customs Officers, the court found that the searches were performed without the necessary statutory compliance, specifically noting the lack of a written statement of belief as mandated by Section 172-A of the Sea Customs Act. This decision underscores the critical balance between law enforcement and citizens' rights, emphasizing the need for proper legal procedures to prevent arbitrary state action. The ruling is significant for those involved in customs law and highlights the importance of compliance with legal standards in administrative actions. Legal professionals, customs authorities, and affected businesses should take note of this case as it may influence future customs-related legal proceedings and the protection of constitutional rights under the Constitution of Pakistan.... |
| 1986 SLD 2486, (1986) 162 ITR 1 | D-2741 of 2016 | The case revolves around the interpretation of section 10(2)(vii) of the Indian Income-tax Act, 1922, specifically concerning the nature of a transaction involving the transfer of motor vehicles by a partnership firm to a private limited company in exchange for shares. The Supreme Court's established tests for determining whether a transaction constitutes a sale or an exchange were applied. The court concluded that the transfer was indeed a sale, triggering tax liabilities under the relevant section. This significant ruling emphasizes the importance of accurately classifying business transactions in tax law, impacting how firms manage asset transfers and tax obligations.... |
| 1999 SLD 738, 1999 SCMR 2338 | Civil Petition No. 50 of 1999 , decided on 06.05.1999 | The Supreme Court of Pakistan adjudicated Civil Petition No. 50 of 1999 concerning a dispute over pre-emption rights under the Punjab Pre-emption Act, 1991. The case revolved around land measuring 8 Kanals and 5 Marlas sold to the petitioner, Sher Khan, for Rs.10,900. The respondents, having knowledge of the sale, filed for pre-emption. The court emphasized the importance of timely notice as required by law. It was determined that the notice sent by the respondents was within the permissible time frame, leading to the dismissal of the petition. This case highlights the critical elements of pre-emption law, including timely notifications and the necessity of raising relevant arguments in the appropriate forums. Keywords: Supreme Court, pre-emption, Punjab Pre-emption Act, legal notice, property rights.... |
| 1952 SLD 23, 1952 PLD 548 | Regular Second Appeal No. 232 of 1950 , decided on 11.05.1951 | This case revolves around the dissolution of a marriage under the Dissolution of Muslim Marriages Act, 1939. The key issue was whether Mst. Akhtar Begum could repudiate her marriage to Behram Khan, which was arranged without her consent when she was a minor. The court examined the conditions surrounding her marriage, including her age and the role of her stepbrother as her guardian. It was concluded that since the marriage was consummated before she reached puberty, she retained the right to repudiate it upon reaching maturity. The court's decision emphasized the legal protections afforded to minors in marriage contracts under Muslim law, solidifying the principle that consent is paramount. This case serves as a significant reference point for similar cases involving the rights of minors in marriage agreements and the implications of guardianship. Keywords such as 'Dissolution of Muslim Marriages', 'minor consent in marriage', and 'puberty in Muslim law' are crucial for understanding t... |
| 1999 SLD 754, 1999 CLC 81 | Writ Petition No.8357 of 1997 , decided on 10.11.1997 | In the case of Writ Petition No.8357 of 1997, the Lahore High Court addressed the procedural aspects of family law under the West Pakistan Family Courts Act, 1964. The case arose from a consolidated judgment concerning maintenance and dower recovery. The petitioner challenged the execution of the decree arguing that the absence of a specified payment time rendered it unenforceable. The court ruled that the Family Courts Act provides mechanisms for recovery and that these should be interpreted to facilitate justice. The decision clarified that procedural omissions do not invalidate enforceability, reinforcing the act's intent to streamline family dispute resolutions. This case underscores the importance of understanding family law statutes and their interplay with civil procedure, particularly in the context of rights and remedies available in family courts.... |
| 2016 SLD 3607 = 2016 CLC 1928 | W.P No.141-A/2013 | In the case of Gul Shereen Bibi vs. Federal Government of Pakistan, the petitioner challenged the cancellation of her CNIC by NADRA. The case highlighted the procedural issues faced by individuals in obtaining identity cards, particularly when family members have successfully acquired them. The petitioner argued her entitlement based on her birth in Pakistan and her family's long-standing residency. The court recognized the importance of providing fair hearings as mandated by the NADRA Ordinance and decided to convert the petition into an appeal, emphasizing the need for timely resolution of grievances. The decision reflects the commitment of the judiciary to uphold the rights of citizens in accessing identity documentation, which is crucial for civil rights and participation in society. The case underscores the significance of legal recourse in administrative matters and the necessity for government agencies to adhere to legal protocols when handling citizen applications.... |
| 2001 SLD 1460, 2001 SCMR 1243 | Civil Petition for Leave to Appeal No.510-K of 199 , decided on 26.05.2000 | This case revolves around a dispute between the Federation of Pakistan and Messrs Alfarooq Builders regarding contractual obligations under the Arbitration Act of 1940. The key legal issues pertained to the appointment of a sole arbitrator, the validity of the arbitration process, and the interpretation of contractual terms. The Supreme Court's decision underscored the importance of consent in arbitration and confirmed that once both parties agreed to refer their dispute to an arbitrator, they could not later contest that decision. The case highlights fundamental principles of contract law and arbitration, making it a significant reference point for future arbitration cases in Pakistan. Keywords: arbitration, contractual liability, Supreme Court of Pakistan, consent, dispute resolution.... |
| 2005 SLD 1978, (2005) 272 ITR 177 | TAX CASE Nos. 130, 179 AND 184 TO 186 OF 2000 , decided on 01.12.2003 | This case revolves around the interpretation of wealth tax exemptions under the Wealth-tax Act, 1957, particularly concerning amendments made by the Finance Act, 1988. The Madras High Court evaluated whether the exemption for cinema houses and stock-in-trade was applicable retrospectively. The Court determined that the amendments were prospective, aligning with legislative intent and clarity. The implications of this case are significant for tax law, particularly in understanding how legislative changes affect past assessments and the principles governing the interpretation of tax exemptions. Legal practitioners and tax consultants must note the importance of this ruling when advising clients on wealth tax liabilities. The case underscores the need for precise language in tax legislation and its impact on compliance and planning strategies. As tax laws evolve, staying informed on such landmark decisions is crucial for effective legal practice.... |
| 1993 SLD 1886, (1993) 200 ITR 146 | N/A , decided on 01.01.1993 | In the landmark case between the Commissioner of Income Tax and Devendra Bros. & Co., the Allahabad High Court addressed critical issues regarding deductions on interest for income tax purposes under the Income-tax Act, 1961. The case revolved around the assessment year 1983-84, where the assessee sought deductions for interest on loans taken for constructing godowns, classified under 'Income from House Property'. The Income-tax Officer initially disallowed the deduction due to the lack of maintained books of account and the alleged misuse of borrowed funds for interest-free loans to sister concerns. However, the Appellate Assistant Commissioner overturned this decision, affirming the right to deduct interest as per section 24 of the Act. The Tribunal supported this ruling, emphasizing the established connection between the borrowed funds and property construction, which is crucial for tax deduction eligibility. The case highlights the importance of understanding the nuances of tax law... |