Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2007 SLD 3241, 2007 PLJ 4 | Crl. P. No. 187 of 2005 , decided on 18.01.2006 | In this pivotal case, the Supreme Court of Pakistan addressed the crucial aspects of evidence in murder trials, particularly the significance of eyewitness testimony versus medical evidence. The petitioner, Sikandar, was convicted under Section 302(b) of the Pakistan Penal Code for the murder of Gul Shahzada, with the trial and High Courts finding the eyewitness accounts credible and reliable. The absence of a postmortem examination did not weaken the prosecution's case, as direct evidence from multiple eyewitnesses, including family members, provided a solid foundation for the conviction. The Court emphasized that eyewitness testimony can be sufficient to establish guilt beyond a reasonable doubt, even in the absence of corroborating medical evidence. This case reinforces the principles of justice and the importance of credible witness accounts in the judicial process. Legal practitioners and scholars should take note of the implications of this ruling for future cases involving simil... |
| 2023 SLD 6727 | CIVIL APPEAL NO. 1692 OF 2021 | This case addresses significant issues regarding competition law enforcement in Pakistan as the Competition Commission challenges Dalda Foods Limited. The Supreme Court of Pakistan is tasked with interpreting the relevant laws and their application in this context. The case highlights the critical need for effective regulation to protect market integrity and promote fair competition among businesses. As the court deliberates, it will consider the implications for both the Commission's authority and the operational frameworks of companies within the food sector. Legal representatives from both sides present their arguments, reflecting the complexities of competition law. This ruling is anticipated to set a precedent for future cases involving regulatory oversight and corporate compliance in Pakistan, making it essential for legal practitioners and businesses alike to monitor the outcome closely.... |
| 2022 SLD 1668, 2022 PLJ 18 | W.P. No. 1069-P of 2021 , decided on 23.09.2021 | This case addresses the eligibility of candidates for MBBS/BDS admissions against reserved seats for students from erstwhile FATA in Khyber Pakhtunkhwa. The petitioners contested the admissions of certain respondents on the grounds of their domicile status. The court evaluated the constitutional provisions regarding domicile and admissions, highlighting the significance of possessing a valid domicile of the merged districts. The ruling reinforced the legal principle that a candidate must not hold dual domiciles simultaneously, which can lead to the annulment of their admission. The case reflects the broader implications of domicile laws in educational admissions, specifically in the context of medical education in Pakistan. It serves as a critical reference for future cases involving domicile disputes and medical admissions, especially given the unique circumstances surrounding the merged areas of FATA. This ruling is particularly relevant for students seeking clarity on admission poli... |
| 2021 SLD 618, 2021 SCMR 460 | Criminal Petition No. 1515 of 2020 , decided on 25.01.2021 | In the case of Bilal Khan vs. The State, the Supreme Court of Pakistan addressed serious charges under the Control of Narcotics Substances Act, 1997, specifically regarding the possession and transportation of a significant quantity of amphetamine. The court's ruling emphasized the gravity of narcotics offenses and the importance of adhering to legal standards during bail hearings. The decision underscored that claims of false implication could not be adequately assessed without a thorough examination of the evidence, which is not permissible at the bail stage. This case serves as a critical reference for future narcotics-related legal proceedings, highlighting the stringent measures in place to combat drug trafficking and possession in Pakistan.... |
| 1981 SLD 2413, 1981 PLC 838 | KAR-382 of 1980 | The case revolves around an application for the transfer of proceedings from the IVth Labour Court to the Labour Appellate Tribunal. The applicant, SECURITY PAPERS LTD., claimed that the Labour Court had disallowed certain questions during cross-examination and made unwarranted remarks regarding the acceptance of the Tribunal's rulings. The Tribunal found that the allegations were baseless and emphasized that the Labour Court had the authority to disallow questions it deemed irrelevant. The Tribunal underscored the necessity for courts to treat counsel with respect, particularly senior counsel, to uphold the integrity of the judicial process. The decision reinforces the principle that disallowing questions does not inherently indicate bias or prejudice, and it is essential for Labour Courts to adhere to established procedures and show impartiality towards all parties involved. This case highlights the importance of due consideration in legal proceedings and the need for transparent com... |
| 1981 SLD 1713, (1981) 130 ITR 917 | IT REFERENCE No. 102 OF 1971 | This case revolves around the application of double taxation relief provisions under the Indo-Pakistan Agreement for Avoidance of Double Taxation. The central issue was whether the interest income accrued to the assessee-firm in Pakistan, given that the money was lent to managed companies situated there. The Tribunal upheld the AAC's decision that the income was indeed derived from interest on loans brought into Pakistan, thus entitling the assessee to relief under clause 5(f) of the Agreement. The case underscores the complexities of international taxation and the significance of income sourcing in cross-border transactions. The ruling not only clarifies the application of the agreement but also sets a precedent for future cases involving similar issues of income derivation and taxation rights between India and Pakistan.... |
| 2023 SLD 6917, 2023 PLJ 54 | C.P. No. D-686 of 1995 , decided on 14.09.2022 | This case revolves around the interpretation of pre-emption rights under the Land Reforms Act and Regulations in Pakistan. The Sindh High Court ruled on the validity of a pre-emption claim made by Respondent No. 1 against the petitioners, who had purchased land through a registered sale deed. The court determined that the right of pre-emption is not heritable and does not survive the death of the pre-emptor, affirming the petitioners' ownership. This case is significant in the context of land reforms and pre-emption rights in Pakistan, emphasizing the need for clear evidence in tenancy claims and the legal implications of ownership transfers. Key terms include 'land ownership', 'pre-emption rights', 'tenancy claims', and 'land reforms'. The decision reinforces the legal framework governing land transactions and the importance of adhering to statutory requirements in such disputes.... |
| 2020 SLD 341, 2020 PLC 1 | D-334 of 2012 , decided on 31.05.2018 | In the case of Sanghar Sugar Mills Ltd. vs. Sindh Labour Appellate Tribunal, the Sindh High Court addressed the termination of a permanent employee due to alleged financial constraints. The court found that the employee had been wrongfully terminated without following the proper procedures as outlined in the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The court ruled that the employee was integral to the operations of the sugar factory and should have been retained despite financial difficulties. The ruling underscored the need for employers to adhere to legal requirements in employment matters and emphasized the protection of workers' rights within the industrial sector. This case highlights the importance of procedural fairness and the legal obligations of employers in Pakistan's labor law context.... |
| 1987 SLD 3380, (1987) 167 ITR 27 | D-2741 of 2016 , decided on 01.01.1987 | This case revolves around the interpretation of provisions under the Companies (Profits) Surtax Act, 1964, specifically concerning the treatment of a provision made by Shaw Wallace & Co. Ltd. for contingencies. The crux of the matter was whether the amount set aside should be classified as a reserve or a provision. The court emphasized the importance of the actual use and availability of the funds rather than their labeling in accounting records. The decision highlights key legal principles regarding the classification of financial provisions, which is critical for tax computations in corporate law. Keywords include corporate tax, surtax, provisions vs reserves, accounting principles, and financial liabilities, all of which are essential for understanding corporate financial reporting and compliance.... |
| 2018 SLD 2286, 2018 PLJ 635 | R.S.A. No. 81 of 2014 , decided on 19.09.2017 | In the case of R.S.A. No. 81 of 2014, the Lahore High Court examined an appeal regarding the specific performance of an oral agreement to sell property. The court confirmed the lower courts' rulings, emphasizing the weight of evidence provided by the respondent. Key legal frameworks involved included the Specific Relief Act, 1877, particularly Section 42, and the Civil Procedure Code, 1908, Section 100. The court's decision underscored the importance of credible testimony and the limitations of appellate review, focusing on the reliability of the evidence presented and the procedural integrity of the trial process. The case highlights critical aspects of property law and the enforcement of oral agreements in real estate transactions, making it significant for legal practitioners in the field. Keywords: specific performance, oral agreement, property law, Lahore High Court, legal evidence, appellate review.... |
| 1966 SLD 404 = (1966) 62 ITR 58 | CIVIL WRIT NO 550-D OF 1965 , decided on 02.02.1966 | The case revolves around a search and seizure conducted by the Income Tax Department at the premises of N.K. Textile Mills under Section 132 of the Income-tax Act, 1961. The petitioner challenged the legality of the operation, arguing that the Commissioner lacked a valid basis for believing that the firm would not comply with requests for documents. The court highlighted that the affidavit from the Commissioner failed to meet legal standards and that the scope of the seizure was excessively broad, infringing on the business operations of the petitioner. The ruling emphasized the need for any search and seizure to adhere strictly to legal requirements, ensuring that only relevant documents are taken. This case is significant for its interpretation of the legal thresholds necessary for authorizing such measures, and it underscores the protections available to businesses against arbitrary state action.... |
| 1994 SLD 661, 1994 PLC 342 | Civil Appeal No. 82 of 1992 , decided on 23.10.1993 | In the case of Khadim Hussain vs. Director, Public Instructions (Schools) Punjab, Lahore, the Supreme Court of Pakistan examined the validity of penalties imposed on a civil servant for alleged misappropriation and negligence. The court scrutinized the inquiry report and found insufficient evidence to support the charges. The judgment emphasized the need for concrete evidence before imposing such penalties, ultimately leading to the reinstatement of the appellant with back benefits. This case highlights the importance of due process and the protection of civil servants' rights under the law.... |
| 2000 SLD 1088, 2000 SCMR 1868, 2000 SLD 1502 | Civil Petition No195-L of 1997 , decided on 20.07.1998 | In the case of Civil Petition No195-L of 1997, the Supreme Court of Pakistan examined the procedural fairness in the dismissal of Ijaz Haider from his position by the Department of Police. The pivotal issue revolved around whether a proper inquiry was conducted before the dismissal. The Tribunal determined that the inquiry was inadequate, noting that the respondent was not formally charged or given an opportunity to contest the allegations against him. As a result, the Tribunal reinstated him, which was upheld by the Supreme Court. This case underscores the importance of adhering to procedural justice in administrative dismissals, highlighting the necessity for departments to conduct thorough investigations before taking disciplinary action. Relevant keywords include 'judicial review', 'administrative law', 'due process', 'service tribunal', and 'employment rights'.... |
| 2005 SLD 1242, 2005 SCMR 931 | Civil Petition No.59-L of 2002 , decided on 09.12.2002 | The case revolves around the procedural requirements for filing an appeal under the Civil Procedure Code (CPC) in Pakistan. The Supreme Court addressed the critical issue of whether the absence of a certified copy of the decree sheet at the time of filing an appeal constituted grounds for dismissal. The court highlighted that the CPC mandates the inclusion of such documents to ensure the proper and timely administration of justice. The case also discussed the implications of failing to comply with these requirements, emphasizing the necessity for petitioners to act diligently in securing and submitting all relevant documentation within the stipulated time frame. This ruling serves as a significant precedent for future cases regarding the strict adherence to procedural norms in the appellate process, reaffirming the judiciary's commitment to upholding legal standards and protecting the rights of all parties involved. Key terms include 'Civil Procedure Code', 'appellate jurisdiction', 'd... |
| 2008 SLD 1789, 2008 SCMR 1204 | Criminal Petition No.10(S) of 2003 , decided on 15.12.2003 | This case revolves around the conviction of Liaqat Ali under the Offence of Qazf (Enforcement of Hadd) Ordinance, which addresses slanderous accusations, specifically against women. The Supreme Court of Pakistan, in its decision, highlighted the critical nature of upholding moral standards as outlined in the Holy Qur'an, which imposes strict penalties for such offenses. The court's refusal to suspend the sentence reinforces the legal framework aimed at protecting the dignity of individuals and maintaining societal morals. The decision underscores the judiciary's role in enforcing laws that align with ethical and divine principles. Keywords such as 'Qazf', 'Hadd Ordinance', 'Supreme Court', 'slander', and 'judicial integrity' are essential for understanding the significance of this case in the context of Pakistani law and morality.... |
| 2004 SLD 1262, 2004 SCMR 1630 | Civil Petition for Leave to Appeal No. 1321/L of 2 , decided on 06.07.2004 | In this significant case, the Supreme Court of Pakistan addressed the issue of delay in filing a revision petition under the Civil Procedure Code. The petitioners, HAJI AHMED and others, sought leave to appeal against the Lahore High Court's dismissal of their revision petition on the grounds of limitation. The Supreme Court, led by judges SEED DEEDAR HUSSAIN SHAH and SARDAR MUHAMMAD RAZA KHAN, examined the arguments presented by the petitioners' counsel, Rana Maqbool Ahmed Khan. The Court found that the petitioners intentionally delayed their approach to the High Court and failed to provide adequate justification for the delay. The High Court's ruling was affirmed as it was consistent with the established legal principles. This case underscores the importance of adhering to procedural timelines in civil litigation, reinforcing the necessity for litigants to act promptly and diligently when seeking judicial relief. Keywords: Supreme Court of Pakistan, Civil Procedure Code, legal delay,... |
| 1986 SLD 353, 1986 SCMR 169 | Criminal Petition for Special Leave to Appeal No. , decided on 19.10.1985 | In this significant case, the Supreme Court of Pakistan addressed the petition for special leave to appeal concerning the dismissal of a bail application by the Lahore High Court. The court emphasized the importance of judicial discretion in bail matters, affirming that the High Court's decision should not be interfered with unless substantial grounds are presented. This case underscores the judicial principles surrounding bail applications in Pakistan, illustrating the stringent standards that must be met for intervention. The ruling reinforces the judiciary's role in maintaining the integrity of legal processes and the critical balance between individual rights and the rule of law. Keywords associated with this case include 'bail application', 'judicial discretion', 'Supreme Court of Pakistan', and 'criminal law'. Such terms are essential for legal practitioners and scholars focusing on criminal procedure and constitutional law.... |
| 1969 SLD 444 = (1969) 73 ITR 735 | CIVIL APPEAL No. 1230 OF 1967 , decided on 12.02.1969 | In the landmark case of P. M. Mohammed Meerakhan v. Commissioner of Income tax, the Supreme Court of India addressed the issue of whether the transactions carried out by the assessee constituted an adventure in the nature of trade under the Income-tax Act, 1961. The case revolved around the assessment year 1956-57, where the appellant was initially assessed on a total income of Rs. 8,400. However, the Income-tax Officer later discovered that the income from the sale of estates had escaped assessment. The court examined the nature of the transactions, emphasizing the importance of intention and organization in determining whether a transaction is a trading adventure. The Supreme Court upheld the findings of the lower courts, concluding that the actions taken by the assessee indicated a profit-making scheme, thus reinforcing the principles of business income taxation. This case is significant for tax law practitioners and highlights the critical aspects of assessing trading ventures in t... |
| 2010 SLD 3183, 2010 PLC 943 | Civil Revision No. 64 of 2009 , decided on 10.04.2009 | This case highlights the complexities surrounding the correction of personal details in official records, specifically in the context of employment and age of superannuation. Ayub Gul sought to amend his date of birth after decades of using an incorrect entry that led to his retirement. The court's decision emphasizes the importance of timely objections to recorded information, as well as the jurisdictional boundaries set by constitutional provisions regarding service matters. The ruling serves as a precedent for similar cases, indicating that individuals may be bound by records they have not contested for a significant amount of time, particularly when those records have legal implications on employment status and retirement age. This case is significant for civil servants and others in similar positions, underlining the necessity to ensure accuracy in personal records from the onset of one's career. Understanding the legal bindings and limitations imposed by administrative law is cru... |
| 1983 SLD 313, 1983 SCMR 1225 | Criminal Petition for Leave to Appeal No. 164 of 1 , decided on 10.05.1983 | In the case of Muhammad Ali vs. The State, the Supreme Court of Pakistan examined the validity of a conviction under the Prevention of Corruption Act, 1947. The petitioner, Muhammad Ali, challenged the lower courts' findings that he had amassed wealth beyond his legitimate income. The court evaluated the evidence presented, including a residential property and a significant bank balance, which the petitioner could not adequately explain. The decision emphasized the importance of thorough evidence appraisal in corruption cases, affirming that the lower courts had acted within their jurisdiction in upholding the conviction. The case highlights critical aspects of legal proceedings related to corruption, evidentiary standards, and the role of judicial review in ensuring justice. Key legal principles from the Constitution of Pakistan (1973) and the Prevention of Corruption Act (II of 1947) were pivotal in this ruling, reinforcing the legal framework surrounding corruption offenses.... |
| 2002 SLD 619, 2002 PTD 2902 | S.T.A. No.379 of 2002 , decided on 01.08.2002 | In the case of Messrs Abdullah Sugar Mills Ltd. vs. Appellate Tribunal of Customs, Central Excise and Sales Tax, Lahore, the Lahore High Court addressed the legal implications of S.R.O. No.207(I)/98 and its amendment through S.R.O. No.751(I)/2000 under the Sales Tax Act, 1990. The court determined that the Appellate Tribunal did not have the authority to declare the latter S.R.O. as ultra vires. The decision highlighted the principles of retrospective application of beneficial amendments and clarified that the fixed value benefits under the original S.R.O. were only applicable to sales tax and not to additional taxes. This case underscores the importance of jurisdictional boundaries within tax law and the interpretation of statutory amendments. The ruling is significant for tax practitioners and entities involved in sales tax matters, emphasizing the need for clarity in the application of tax laws and rulings.... |
| 1976 SLD 730, 1976 PLC 277 | Constitutional Petition No. 1486 of 1974 , decided on 09.02.1976 | The case of MESSRS BRITISH INDIA ENGINEERING WORKS vs VTH LABOUR COURT, KARACHI revolves around the dismissal of a worker, the third respondent, and the subsequent reinstatement order by the Junior Labour Court. The worker was dismissed for alleged absences, but the court found that the domestic inquiry was flawed due to incomplete records. The Labour Court could not make a fair judgment without the full context of the case. The ruling highlighted key aspects of labor law, especially regarding domestic inquiries under the Industrial Relations Ordinance. The decision reinforces the need for employers to maintain thorough documentation during disciplinary processes to ensure compliance with legal standards. This case illustrates the critical balance between employer rights and employee protections in labor relations.... |
| 1983 SLD 420, 1983 SCMR 673 | Criminal Appeal No. 209 of 1976 , decided on 16.04.1993 | This case revolves around the conviction of Muhammad for the murder of Issa and the robbery of his belongings, including cash and a wristwatch. The incident occurred on the night of February 15-16, 1967, when the deceased was attacked in his shop. The evidence presented included eyewitness accounts, medical examinations, and the recovery of stolen items from the appellant's shop. The Supreme Court affirmed the lower court's decision, emphasizing the credibility of the witnesses and the physical evidence linking the appellant to the crime. This case highlights the importance of thorough investigations and the role of eyewitness testimony in securing convictions in serious criminal cases. The court's decision underscores the legal standards for proving murder and robbery, as well as the implications of legal reforms on sentencing practices. Keywords include criminal law, murder conviction, robbery, eyewitness testimony, legal reforms.... |
| 2009 SLD 3224 = 2009 PLC 580 | Writ Petition No. 1697 of 2009 , decided on 30.01.2009 | In the case of Writ Petition No. 1697 of 2009, decided by the Lahore High Court on January 30, 2009, the court addressed the issue of civil servant transfers under the Wedlock Policy of the Provincial Government. The petitioner, a Federal Government employee, sought the transfer of his wife to his location. The court emphasized that the wife must make an application for her transfer, as the husband does not have a mature grievance without her application. The ruling highlighted the importance of following proper procedures and applications in such matters, ensuring that the interests of both parties are considered under the existing laws. This case sets a precedent for future applications under similar circumstances, emphasizing the need for individual applications in transfer requests and the compassionate consideration of such requests by government departments.... |
| 1984 SLD 1523, 1984 PLC 916 | Revision No. LHR-15 of 1983 , decided on 13.08.1983 | The case revolves around the application of the Payment of Wages Act and issues of jurisdiction related to the employment of the respondent. The Labour Appellate Tribunal reviewed the dismissal of the petitioner’s appeal by the Punjab Labour Court, which arose from a claim for recovery of deducted wages. The Tribunal found that the respondent was employed as a storekeeper and not in a factory, raising questions about the Authority's jurisdiction under the Payment of Wages Act. The Tribunal remanded the case for further evidence presentation to resolve these jurisdictional issues, emphasizing the need for clarity on what constitutes a factory under the Factories Act. Keywords: Payment of Wages Act, jurisdiction, factory definition, Labour Appellate Tribunal.... |
| 1988 SLD 402 = 1988 PLC 36 | Kar-313 to 315 and 326 to 328 of 1985 , decided on 23.01.1987 | In the case of Messrs Metropolitan Steel Corporation Ltd. versus Mahmood Ahmad Qureshi and others, the Labour Appellate Tribunal addressed the grievances of three workmen who were dismissed for alleged misconduct. The Tribunal examined the legality of the Labour Court's decision which reinstated the workmen but refused back benefits due to the time elapsed. The case highlighted issues of trade union activities within the corporation and the procedural integrity of the domestic enquiry held against the workmen. The Tribunal emphasized the distinction between domestic and criminal proceedings, affirming that the management's actions were justified based on the findings of the domestic enquiry. The decision reinforces the principles of fair procedural justice in labour disputes while maintaining the employer's right to enforce discipline within their organization. This case is significant in the discourse of labour rights and employer-employee relations, providing insights into the legal ... |
| 2016 SLD 2649 = 2016 PCRLJ 142 | Criminal Appeal No. 76-J of 2006 and Criminal Revi , decided on 04.06.2015 | In the case of Muhammad Ramzan v. The State, the Lahore High Court addressed significant legal issues surrounding the interpretation of the Penal Code, particularly sections relating to qatl-i-amd and the application of Tazir. The court emphasized that a conviction under section 308, P.P.C. requires clear evidence of qatl-i-amd that is liable to qisas. In this instance, the court noted that such proof was lacking, leading to the conclusion that the conviction was unsustainable. The ruling highlighted procedural fairness, allowing the appellant to remain on bail while the trial court reevaluates the case. This decision is crucial for legal practitioners in understanding the nuances of criminal law in Pakistan, particularly regarding the standards of evidence required for serious charges. Keywords include 'Lahore High Court', 'Penal Code', 'qatl-i-amd', 'Tazir', 'criminal law', and 'justice system'.... |
| 1993 SLD 1129, 1993 PLD 121 | SA.O. No. 14 of 1991 , decided on 22.12.1992 | This case involves the interpretation of the West Pakistan Urban Rent Restriction Ordinance, specifically sections 13(6) and 13(8), which pertain to the deposit of rent by tenants. The Lahore High Court ruled on the significance of compliance with deposit orders and the implications of clerical errors in rent payment forms. The decision emphasized the need for the Rent Controller to ascertain whether a tenant's failure to follow procedural requirements amounted to intentional disobedience or was merely a technical error. This ruling is significant for tenants and landlords alike as it clarifies the legal standards surrounding rent deposits and the consequences of non-compliance. Keywords such as 'Urban Rent Restriction', 'Rent Deposit Compliance', and 'Tenant Rights' are crucial for understanding the legal landscape regarding tenant-landlord relationships in Pakistan.... |
| 2006 SLD 214, 2006 PTCL 432, (2007) 95 TAX 1, 2006 PTD 2498 | Civil Petition No.3184-L of 2001 , decided on 04.07.2006 | This case revolves around the interpretation and application of the Income Tax Ordinance, 1979, particularly sections 53(2) and 87. It highlights the importance of timely filing and the implications of delays in submitting tax estimates. The Supreme Court of Pakistan upheld the Lahore High Court's decision which favored the respondent company, emphasizing that minor delays in filing estimates, particularly in the context of subsequent compliance with tax obligations, should not lead to punitive measures like additional tax notices. The case underscores the balance between regulatory enforcement and equitable treatment of taxpayers, especially in light of the provisions established by the Income Tax Ordinance.... |
| 2008 SLD 1719, 2008 SCMR 884 | Criminal Petition No.7-K of 2008 , decided on 29.02.2008 | In the case of RIAZ ALI vs. THE STATE, the Supreme Court of Pakistan addressed the issue of pre-arrest bail under the Criminal Procedure Code and related laws. The petitioner, Riaz Ali, sought leave to appeal following the dismissal of his bail application by the High Court of Sindh. The court highlighted that the petitioner was named in the FIR with a specific role in a murder case involving the death of a minor, Bakhtawar. The ruling reiterated the distinction between pre-arrest and post-arrest bail considerations, ultimately concluding that the petitioner could not establish grounds for pre-arrest bail. This case underlines the importance of timely lodged FIRs and credible witness testimonies in criminal proceedings, particularly in serious allegations such as murder. Legal practitioners should take note of the principles established in this ruling regarding bail applications in similar contexts.... |
| 2016 SLD 647, 2016 CLD 465, 2016 PLJ 142 | C.O.S. No. 58 of 2010 , decided on 11.06.2015 | The case revolves around the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The plaintiff, Saudi Pak Industrial and Agricultural Investment Company Limited, sought to recover approximately Rs. 65 million from the defendants following defaults on long-term and short-term finance agreements. The court ruled in favor of the plaintiff, emphasizing the importance of clear pleadings and the necessity for defendants to specifically challenge the claims made against them. The judgment highlighted the standards for certifying statements of account and the legal implications of failing to adequately respond to the plaintiff's allegations. This case underscores the critical nature of compliance with financial laws and the procedural requirements in legal disputes concerning financial recovery. The decision reinforces the principle that unchallenged claims, especially regarding financial obligations, are deemed admitted, thus streamlining the judicial... |
| 2016 SLD 727, 2016 PTD 1334 | Suit No. 2016 of 2015 , decided on 04.02.2016 | The case of ELLECOT SPINNING MILLS LTD. vs. FEDERATION OF PAKISTAN revolves around the imposition of Anti-Dumping Duties under the Anti Dumping Duties Ordinance, 2015. The plaintiff contested the validity of the preliminary determination of Anti-Dumping Duties on the basis that they had entered into a binding contract via a Letter of Credit for the importation of Polyester Staple Fiber. However, the court found that the investigation regarding the imposition of such duties began prior to the establishment of the Letter of Credit, thus negating claims of vested rights. The High Court's decision highlights the importance of the Anti-Dumping Duties Ordinance in protecting local industries from the adverse effects of dumping by foreign producers. The ruling reinforces that the presence of interveners in such cases is essential for a fair adjudication process. This case is significant for stakeholders in trade and commerce, particularly in industries affected by international pricing strate... |
| 2003 SLD 3310, (2003) 264 ITR 669 | INCOME-TAX APPEAL NO. 87 OF 2003 , decided on 25.08.2003 | This case involves an income tax appeal by Brijesh Textiles against the Commissioner of Income tax regarding the rejection of their accounts under Section 145A of the Income-tax Act, 1961. The Assessing Officer found that the purchases made by the petitioner were not verifiable and that the sarees produced were misrepresented in terms of length. The Tribunal upheld the rejection, indicating that the claims made by the petitioner were unsupported by evidence, leading to the conclusion that the purchases were indeed bogus. The court emphasized that factual determinations made by the Tribunal could not be challenged under section 260A, as it only allows for appeals on legal errors. This case highlights the importance of maintaining proper documentation and the challenges faced by manufacturers in proving the legitimacy of their accounts. The ruling reinforces the principle that the courts will not interfere with findings of fact made by lower tribunals unless there is a clear error of law... |
| 1998 SLD 1202, 1998 PLC 46 | Writ Petition No. 1236 of 1997 , decided on 24.09.1997 | In the case of UME KALSOOM vs. SECRETARY EDUCATION, PROVINCE OF PUNJAB, LAHORE, the Lahore High Court addressed the petitioner's claim for appointment as an Arabic Teacher based on her entitlement to additional marks per the Punjab Civil Servants Act. The court ruled in favor of the petitioner, reinforcing the principle that vested rights cannot be overridden by subsequent recruitment policies or bans. The case highlights the importance of protecting the rights of applicants in public service recruitment processes, especially when they have established eligibility based on existing policies. This ruling serves as a precedent for similar cases where applicants may face challenges due to administrative changes after their eligibility has been determined. Keywords such as 'public service recruitment', 'entitlement to marks', 'Lahore High Court decision', and 'Punjab Civil Servants Act' are crucial for SEO optimization.... |
| 1991 SLD 560, 1991 PLD 813 | Civil Appeal No.933 of 1990 , decided on 27.05.1991 | In the case of Civil Appeal No.933 of 1990, the Supreme Court of Pakistan dealt with the issue of minimum charges levied by the Water and Power Development Authority during a period of temporary disconnection of electricity supply to Makka Ice Factory. The Court analyzed the Electricity Act and the West Pakistan Water and Power Development Authority Act to determine the legality of the charges imposed. The respondent, Makka Ice Factory, contested the billing for minimum charges during the disconnection period, citing a faulty meter as the reason for the lack of energy supply. However, the Court concluded that the Authority had a legitimate right to charge minimum fees as it needed to maintain the infrastructure and readiness to supply electricity. This decision underscores the importance of consumer obligations and the legal frameworks governing utility services in Pakistan. Keywords: electricity charges, Supreme Court of Pakistan, utility law, consumer rights, minimum billing, legal p... |
| 2023 SLD 7101, 2023 PLJ 34 | C.A. No. 524 of 2019 , decided on 08.11.2022 | This case involves an appeal regarding a civil suit for declaration and possession under the Specific Relief Act, 1877. The appellants, represented by Advocate Sardar Abdul Hameed Khan, challenged a previous judgment of the High Court that dismissed their appeal against a decree in favor of the respondents. The court found that the appellants failed to obtain certified copies through the proper channels, making the appeal incompetent. The ruling highlights key procedural aspects of filing appeals, including the necessity for litigants to procure necessary documents directly or through duly authorized representatives. The court's decision reinforces the principle that concurrent findings by lower courts are rarely overturned unless there is clear evidence of error. This case serves as a pivotal reference for similar disputes involving procedural compliance in the appellate process.... |
| 2019 SLD 3066, 2019 YLR 2670 | Criminal Appeal No. 40 of 2013 , decided on 13.03.2019 | In the case of Muhammad Nadeem vs. The State, the Lahore High Court examined the conviction of Muhammad Nadeem for the murder of two individuals. The prosecution's case hinged on the testimony of eyewitnesses who claimed to have witnessed the incident. However, the court found significant inconsistencies in their accounts, leading to doubts about their credibility. The court highlighted the importance of credible eyewitness testimony in establishing the facts of a case. Furthermore, the court noted that the prosecution had failed to demonstrate a clear motive for the crime, and the evidence regarding the circumstances of the incident was insufficient to uphold the conviction. The court ultimately ruled in favor of the appellant, emphasizing the need for the prosecution to prove its case beyond a reasonable doubt, which it failed to do in this instance. Key issues included the reliability of eyewitness testimony, the burden of proof on the prosecution, and the legal standards for convic... |
| 1950 SLD 111, (1950) 18 ITR 705 | D-2741 of 2016 , decided on 01.01.1950 | This case revolves around the interpretation of the Excess Profits Tax Act, 1940, particularly concerning the capital computation for businesses. The Scindia Steam Navigation Co. Ltd. claimed that it should include certain expenditures as capital for tax purposes. However, the court found that these expenditures related to a shipbuilding business that had not commenced operations during the relevant period. The ruling clarified key aspects of what constitutes 'carrying on a business' under tax law, distinguishing between preparations for a business and actual business operations. The decision underscored the importance of having a business that is capable of yielding profits to qualify for capital inclusion in tax computations. This case is significant for tax law practitioners and businesses involved in capital-intensive industries, as it delineates the boundaries of capital claims under the Excess Profits Tax Act, 1940, and highlights the necessity for actual business operations to q... |
| 2011 SLD 142, (2011) 104 TAX 45, 2011 PTD 1052 | Income Tax Appeal Nos.19 to 24 of 1999 and 233 to , decided on 23.12.2010 | This case revolves around the interpretation of the Wealth Tax Act, 1963, specifically concerning the ownership of agricultural land and the implications of agreements to sell. Khalid Muhammad Khan, the appellant, contended that the funds paid for the land should not be counted as part of his taxable assets, as he had fully paid for the property and had possession supported by a general power of attorney. The Lahore High Court examined the legal definitions of ownership and concluded that the appellant's financial outlay for the land, combined with the legal documents in his favor, constituted ownership. The ruling underscores the significance of legal documentation in property transactions and highlights the court's role in interpreting tax law effectively. This case is pivotal for tax law practitioners and property owners, serving as a reference point for similar disputes over asset ownership and tax implications.... |
| 1992 SLD 1735 = (1992) 197 ITR 485 | This case discusses the implications of Section 43B of the Income-tax Act, 1961, which pertains to business disallowance and the conditions under which certain deductions are permitted. The core issue was whether the fee paid by the assessee, M.L. Agroproducts P. Ltd., to the Agricultural Market Committee could be deducted under this section. The Tribunal determined that this fee was not a tax or duty, but rather a fee, thus making it deductible. This ruling is significant for businesses dealing with local authorities, emphasizing the distinction between taxes and fees in the context of income tax deductions. The case reinforces the legal precedent set in Srikakollu Subba Rao and Co. v. Union of India, providing clarity on the deductibility of such fees. Keywords: Income-tax, Section 43B, business deductions, Agricultural Market Committee, legal precedents, tax law, fees vs taxes, Tribunal rulings.... | |
| 2023 CLC 1055, 2023 SLD 1503 | Writ Petition No.12205 of 2021 , decided on 21.11.2022 | In the case of Wajid Ali vs. Judicial Magistrate, Okara, the Lahore High Court addressed the legality of the sealing powers of the Food Safety Officer under the Punjab Food Authority Act, 2011. The petitioner challenged the actions taken on November 5, 2020, when the FSO sealed the Dairy Farm and seized 410 bags of Whey Powder, which the petitioner argued was animal feed and not intended for human consumption. The court examined the provisions of the Act, particularly section 13(1)(c), and found that it did not specify when the sealing power could be exercised, leading to arbitrary enforcement. The court highlighted the lack of a remedial mechanism for food operators post-sealing, rendering the FSO's actions unconstitutional. This case emphasizes the need for clear legislative guidelines to prevent abuse of power by regulatory authorities and protect fundamental rights.... |
| 2012 SLD 1443 = 2012 SCMR 433 | Civil Review Petition No. 47 of 2005 and Civil Mis , decided on 27.04.2011 | This case revolves around the legal intricacies of property alienation concerning minors under the Mahomedan Law, specifically focusing on the conditions required for such actions by a legal guardian. The Supreme Court of Pakistan analyzed the validity of a review petition that challenged a previous decision regarding these conditions. The court emphasized the importance of adhering to legal requirements and the procedural propriety of representation in court. The case highlights significant aspects of guardianship law and the procedural rules of the Supreme Court. Key issues included the sufficiency of evidence, the representation of petitioners, and the dismissal of applications based on procedural grounds. Legal professionals should note the implications of this case for future guardianship matters and the strict adherence to legal standards required in similar petitions. Keywords such as 'guardianship law', 'legal representation', 'Supreme Court procedures', and 'property alienatio... |
| 2019 SLD 1239, 2019 MLD 882 | Criminal Bail Petition No. 150-B of 2018 , decided on 10.01.2019 | In the case of Criminal Bail Petition No. 150-B of 2018 heard by the Peshawar High Court, the petitioner, IJAZ MUHAMMAD, sought bail on medical grounds after being charged with serious offenses, including double murder under sections 302 and 324 of the Pakistan Penal Code. The court examined the medical reports which indicated that while the petitioner suffered from various ailments, including hypertension and diabetes, there was no evidence that his health would significantly deteriorate if he remained in jail. The court concluded that proper medical treatment was accessible to him within the prison system. As a result, the petition for bail was dismissed. This case underscores the balance between individual health needs and the severity of criminal charges, highlighting the judicial system's role in ensuring justice while also considering the welfare of the accused.... |
| 2006 SLD 2660, 2006 SCMR 1192 | C.P. No.1210-L of 2004 , decided on 14.11.2005 | This case involves a significant ruling by the Supreme Court of Pakistan regarding the interplay between civil and criminal proceedings. The case arose from a constitutional petition filed by Haji Sardar Khalid Saleem against Muhammad Ashraf concerning a dishonored cheque. The Lahore High Court had previously quashed the FIR, claiming the cheque was issued before the enactment of the Criminal Law (Amendment) Ordinance. However, the Supreme Court reversed this decision, stating that such an argument does not preclude criminal liability. The ruling reiterated that the normal course of trial should not be circumvented by constitutional petitions, especially when prima facie offenses are established. This case is crucial for understanding the boundaries of constitutional jurisdiction and the procedural rights of parties in criminal matters. Keywords: Supreme Court of Pakistan, constitutional petition, FIR, criminal proceedings, civil proceedings, dishonored cheque, legal jurisdiction.... |
| 1975 SLD 618, (1975) 99 ITR 251 | IT REFERENCE No. 71 OF 1968 , decided on 08.03.1973 | In the case of Katihar Match Works (1954) (P.) Ltd. vs. Commissioner of Income Tax, decided by the Calcutta High Court, the crux of the matter revolved around the appealability of an order made by the Income-tax Officer (ITO) under the Indian Income-tax Act, 1922. The ITO had dropped proceedings regarding the assessee's claim for loss due to late filing of the return. The court examined the provisions of sections 246 and 30 of the Income-tax Act and concluded that since the ITO did not compute the loss, his order could not be considered appealable. The ruling highlighted the necessity of substantive legal interpretation, stating that the essence of the order is more significant than its form. This case illustrates the legal complexities surrounding tax assessments and the procedural rights of assessees, making it a pivotal reference point in tax law discussions. Key terms include appealability, income tax, assessment year, and limitation provisions. The judgment ultimately favored the ... |
| 1981 SLD 582, 1981 SCMR 1079 | Civil Petition for Special Leave to Appeal No. 103 , decided on 03.12.1980 | This case addresses the reversion of Shamim Ahmad, who was initially promoted to Officiating Deputy Manager but later reverted to his original role as Assistant Manager. The Supreme Court of Pakistan intervened to clarify legal questions surrounding his employment status, particularly during the extended probation period and the applicability of relevant governmental rules. The Court's decision underscores the significance of employee rights and protections under the Constitution of Pakistan, making it a pivotal case for labor law and administrative justice. The ruling also emphasizes the necessity for employers to adhere to due process when making employment decisions, especially in cases involving probationary periods and promotions. This case is essential for understanding the intersection of employment law and constitutional protections, offering valuable insights for legal practitioners and employees alike.... |
| 2002 SLD 2161 = 2002 CLD 612 | Regular First Appeal No.776 of 2001 in C.O.S. No.9 , decided on 12.12.2001 | This case revolves around the jurisdictional authority concerning financial recovery suits, specifically under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The Lahore High Court scrutinized the procedural validity of a decree issued by a Single Judge, which was contested on the grounds of being issued post the enactment of a relevant law that dictated jurisdictional parameters. The appeal highlighted critical legal principles such as the necessity of adhering to the stipulated jurisdiction based on the amount in question, which was less than Rs.50,000,000. The court's ruling underscores the importance of correct procedural adherence within the civil judicial framework, particularly in financial recovery cases. This case serves as a precedent in understanding the intersection of procedural law and financial recovery mechanisms, reinforcing the need for timely and jurisdictionally appropriate actions by judicial bodies.... |
| 2015 SLD 2345, 2015 CLC 1141, 2015 PLJ 290 | Writ Petition No. 20133 of 2014 , decided on 11.07.2014 | In the landmark case of DILDAR ALI vs. D.C.O. CHINIOT, the Lahore High Court addressed the fundamental right to conduct lawful business as enshrined in Article 18 of the Constitution of Pakistan. The case arose when DILDAR ALI, representing the Lucky Irani Circus, sought permission from the District Coordination Officer to hold circus shows during a local festival. Despite a favorable report from local police, the D.C.O. denied the request citing security concerns. The High Court ruled that such arbitrary denial of rights is unacceptable, reinforcing that state functionaries must act justly and not infringe upon citizens' rights based on unfounded fears. The court ordered the D.C.O. to facilitate the circus shows, highlighting the need for collaboration with law enforcement for security, while ensuring that citizens can engage in lawful activities without undue restrictions. This case reaffirms the judiciary's role in upholding fundamental rights amidst concerns of law and order.... |
| 2011 PLD Sindh 10 | Criminal Bail Application No. 1320 and M.A. No. 63 , decided on 10.05.2011 | In the case of Abdul Waheed vs. The State, the Sindh High Court addressed a bail application concerning serious charges, including attempted murder and abduction. The court underscored the principle that at the bail stage, the evidence is assessed tentatively, and any substantial discrepancies between the FIR and the complainant's testimony warrant further inquiry. The applicant had been in custody for eight years as the trial had faced significant delays, with only the complainant examined to date. The court's decision to grant bail hinged on the lack of progress in the trial and the applicant's right to a fair and timely judicial process. This case illustrates critical considerations in criminal procedure and the principles governing bail, emphasizing the importance of a fair trial and the timely administration of justice. Key legal provisions from the Criminal Procedure Code and the Penal Code were invoked, highlighting the intersection of procedural law and fundamental rights.... |
| 2007 SLD 1317, 2007 MLD 1657 | Civil Revision No. 1176 of 2005 , decided on 12.02.2007 | In the case of Ghūlam Ali versus Ranjho Khan, adjudicated by the Lahore High Court, the petitioner, Zafar Abbas Khan, sought a revision of a decision dated February 12, 2007, concerning Civil Revision No. 1176 of 2005. The core of the dispute revolved around an F.I.R. filed under Section 380 of the Pakistan Penal Code and Section 14 of the Offences Against Property (Enforcement of Hudood) Ordinance 1979. The petitioner alleges malicious prosecution following the cancellation of the initial F.I.R. and the subsequent criminal complaint, which led to Ranjho Khan's acquittal after one and a half years of prosecution. The court meticulously examined the grounds for malicious prosecution, highlighting the necessity for plaintiffs to provide detailed and separate claims for each damage incurred, supported by concrete evidence. Citing precedents such as Abdul Rauf v. Abdul Razzak and Nazir Ahmad v. Haji Nazir Ali, the judge underscored that vague and general claims without specific evidence d... |
| 2010 SLD 220, 2010 CLD 125 | SMD-SOUTH/OSS-01/(1216)/2009 , decided on 01.07.2009 | In the landmark case of Securities and Exchange Commission of Pakistan versus Ghani Osman Securities (Pvt.) Ltd., the regulatory body's stringent oversight mechanisms were put to the test. The appellant, Ghani Osman Securities, was scrutinized under the Securities and Exchange Ordinance, 1969, specifically section 22, and the Brokers and Agents Registration Rules, 2001, section 8. The core issue revolved around unauthorized short selling practices that lacked pre-existing interest, thereby flouting established securities regulations. Detailed records revealed that multiple clients of Ghani Osman Securities engaged in blank selling of shares across various scrips, amassing significant profits illicitly. Despite the severity of the violations, the Commission opted for a measured penalty of Rs.150,000, a stark contrast to the permissible maximum of Rupees Fifty Million under the ordinance. This decision underscores the Commission's commitment to enforcing market integrity while also consi... |
| 1998 SLD 794, 1998 SCMR 1863 | Civil Petition for Leave to Appeal No.709 of 1998 , decided on 26.06.1998 | In the landmark case Civil Petition for Leave to Appeal No.709 of 1998, the Supreme Court of Pakistan deliberated on the disqualification of Aftab Shahban Mirani from the presidential race due to alleged defamatory statements against the judiciary. The case centered around the interpretation of the Constitution of Pakistan (1973), specifically Articles 185(3), 63(2), and 41(2), and the Presidential Election Rules of 1988. The petitioner challenged the Lahore High Court's decision to reject his nomination papers, arguing procedural delays and lack of substantial evidence regarding the alleged misconduct. The Supreme Court meticulously analyzed the scope of summary inquiries, the limitations of the Returning Officer's authority, and the imperative of due process. Referencing pivotal cases such as Ahmad Din v. Rasul Bibi and Allah Rakhi v. Irshad Bibi, the Court reinforced the necessity for clear and justified procedures in electoral matters. Emphasizing the inviolable right to access jus... |
| 1999 SLD 1268, 1999 PLD 472 | Constitutional Petition No. 1673 of 1998 , decided on 14.09.1999 | The Sindh High Court's decisive judgment in Constitutional Petition No. 1673 of 1998 marks a significant milestone in Pakistan's legal landscape, particularly concerning judicial oversight of governmental contract awards. Decided on September 14, 1999, with hearings commencing on April 7, 1999, the case was helmed by Chief Justice Nazim Hussain Siddiqui and Justice Ghulam Rabbani. The petitioner, OWAISCO, engaged in a legal battle against the Federation of Pakistan, Pakistan Security Printing Corporation (Pvt.) Limited, and SICPA Ink Pakistan (Pvt.l Limited), alleging unfair and arbitrary practices in the awarding of contracts. At the heart of the dispute was the claim that respondent No.2, Pakistan Security Printing Corporation, unlawfully awarded significant purchase orders to respondent No.3, SICPA Ink Pakistan, despite OWAISCO submitting the lowest and most competitive bids. This allegation was further compounded by the assertion of collusion between the respondents, leading to sub... |
| 1993 SLD 769, 1993 CLC 1585 | In the pivotal case of Wazir Muhammad vs. Ch. Muhammad Hussain and Legal Heirs, adjudicated by the Lahore High Court and documented under citations 1993 SLD 769 and 1993 CLC 1585, the court delved into the intricate issues surrounding pre-emption rights under the Punjab Pre-emption Act of 1913. The petitioner, Wazir Muhammad, contested the sale of his double-storeyed house in Kot Fateh Din, Kasur City, asserting his statutory right of pre-emption over the property transaction executed on 14th November 1973. The property was sold to Ch. Muhammad Hussain for Rs.10,000 through a registered deed, a sale which Muhammad Muhammad Ali, another pre-emptor, also contested on grounds of superior pre-emption rights based on neighboring property ownership and easement rights. The core of the litigation revolved around whether the petitioner had unequivocally waived his pre-emption rights or was estopped from claiming them, an assertion largely dependent on the authenticity and validity of the sign... | |
| 2012 SLD 2409, 2012 YLR 1671 | Civil Revision No. 1234 of 2010 , decided on 08.03.2012 | In this case, the Lahore High Court dealt with important issues surrounding the amendment of pleadings under the Civil Procedure Code and the Specific Relief Act. The case arose from a civil revision filed by the Defence Housing Authority against a trial court's decision to permit an amendment in a suit for cancellation of a document. The plaintiff, Muhammad Akram, sought to add a request for possession of the property in question as consequential relief. However, the High Court found that such an amendment would change the fundamental nature of the suit and was not supported by evidence. This decision emphasizes the necessity of adhering to procedural laws and the importance of substantiating claims with relevant documentation, aligning with trending legal principles surrounding property law and civil procedure. The ruling highlights the need for stringent criteria regarding amendments to ensure the integrity of the judicial process.... |
| 1993 SLD 512, 1993 SCMR 92 | Civil Appeal No.907 of 1990 , decided on 17.10.1992 | In the case of Civil Appeal No.907 of 1990, the Supreme Court of Pakistan addressed the legal intricacies surrounding property ownership and mortgage rights under the Transfer of Property Act and Limitation Act. The case revolved around the mortgagees' claim to ownership after a prolonged period of possession, which had exceeded sixty years without redemption by the mortgagors. The court evaluated the implications of sections 67 of the Transfer of Property Act and relevant articles of the Limitation Act, reinforcing the principle that failure to redeem a mortgage within the legally prescribed timeframe can extinguish the mortgagor's rights. This case is pivotal for legal practitioners and property law scholars, as it clarifies the intersection of mortgage rights and limitation periods, emphasizing the need for timely actions in property disputes. Keywords such as 'property ownership', 'mortgage rights', 'adverse possession', 'limitation period', and 'legal implications' are vital for u... |
| 2000 SLD 1961 = 2000 CLC 1201 | Regular First Appeal No.352 of 1997 , decided on 09.02.2000 | In this case, the Lahore High Court dealt with an appeal concerning the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Ordinance. The respondent bank had filed a suit for recovery of loans against the appellant, who denied having guaranteed the loan repayment, claiming her signature was forged. The court emphasized that mere denial of signatures, without providing prima facie proof of forgery, does not justify granting leave to defend the suit. The decision reinforced the importance of maintaining the integrity of banking transactions and the obligations of guarantors. This case is significant for its application of banking laws and the standards required for disputing signatures in financial agreements.... |
| 2007 SLD 2935, 2007 PLD 11 | H.C.A No. 271 of 2004 , decided on 01.09.2006 | In the case of NESTLE MILKPAK LTD. vs. Sindh Institute of Urology and Others, the Sindh High Court addressed significant issues surrounding environmental protection and land use in the context of public interest litigation. The plaintiffs, representing various health and educational institutions, sought a permanent injunction against the defendant's water bottling operations in a designated 'Education City' area. The court scrutinized the legality of the land acquisition by the defendant and its potential adverse effects on the local aquifer and community. The ruling underscored the necessity of complying with environmental regulations, particularly the Pakistan Environmental Protection Act, 1997, and emphasized the importance of safeguarding public resources for educational and health-related purposes. The decision reinforced the principle that commercial activities should not undermine the environmental integrity and community welfare, aligning with ongoing discussions about sustaina... |
| 2023 SLD 1334, 2023 CLD 429 | F. No. 382/PESCO/C&TA/CCP/2020 , decided on 13.12.2022 | The case involves the Competition Commission of Pakistan's ruling against Peshawar Electric Supply Company Ltd. (PESCO) for abusing its dominant position in the market for right of way for aerial cables. The Commission's findings highlighted that PESCO was imposing unfair conditions and discriminating against internet service providers (ISPs) by charging them significantly higher fees compared to normal TV cable operators. This ruling is significant in ensuring fair competition in the telecommunications sector, promoting equal access to essential infrastructure for ISPs, and enforcing compliance with the Competition Act, 2010. The decision emphasizes the importance of non-discriminatory practices in fostering a competitive market environment, which is crucial for enhancing broadband service availability and affordability.... |
| 2024 SLD 2687, 2024 PLC 72 | IT/P/8WBA/246/23/C , decided on 24.10.2023 | In the case of Yasir Amin Janjua vs. Daily News Mart, Rawalpindi, the Implementation Tribunal for Newspaper Employees adjudicated on a claim for unpaid salaries and gratuity under the Newspaper Employees (Conditions of Service) Act, 1973. The petitioner, who served as a Marketing Manager and Staff Reporter, alleged non-payment of his entitled dues for a period of five months, totaling Rs. 350,000. The Tribunal noted that the respondent did not appear despite multiple notices and therefore proceeded ex-parte. This case emphasizes the importance of adherence to labor laws and the consequences of failing to respond to legal claims. The ruling underscores the rights of employees to receive their rightful earnings and benefits as stipulated by law, thereby reinforcing the legal framework protecting newspaper employees in Pakistan.... |
| 1994 SLD 764, 1994 SCMR 1177 | Criminal Petitions for Leave to Appeal Nos. 188-L , decided on 12.12.1993 | This case involves a critical examination of the need for corroborative evidence in criminal proceedings under the Penal Code. The Supreme Court of Pakistan addressed the issues surrounding the ocular account and the medical evidence presented, which indicated two firearm wounds of similar dimensions. The court's decision highlights the significance of corroboration in establishing guilt and the application of vicarious liability principles in criminal law. Legal practitioners should take note of the implications of this ruling for future cases where corroboration and liability are contested. The court's attention to the details of the evidence reinforces the necessity for thorough legal analysis and representation in criminal matters.... |
| 1992 SLD 1546 = (1992) 195 ITR 612 | In the case of Afzalunnissa Begum v. Union of India, the Supreme Court of India addressed the legality of the Income-tax Department's seizure of funds intended for the purchase of Special Bearer Bonds. The Court concluded that the department acted within its rights under section 132(1) of the Income-tax Act, 1961, confirming that the immunity provided by the Special Bearer Bonds Act does not extend to seized funds. This decision underscored the independence of the Special Bearer Bonds Scheme from the Income-tax Act, clarifying that the immunity only applies post-investment. The judgment serves as a significant reference for future cases involving tax law and the handling of seized assets, establishing important precedents regarding the scope of legal protections under specific financial schemes.... | |
| 2006 SLD 2973, 2006 CLD 1587 | R.F.A. No. 447 and C.M. No.2 of 2005 , decided on 11.09.2006 | In the case of R.F.A. No. 447 and C.M. No.2 of 2005, the Lahore High Court evaluated a dispute between HEALTHCO SURGICAL SUPPLIES and STANDARD CHARTERED BANK regarding the recovery of a bank loan under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The key legal issue revolved around the non-compliance with Section 9(3) of the Ordinance, which mandates specific requirements for the plaintiff in recovery suits. The appellants challenged the validity of the Banking Court's decision, arguing that their application for leave to defend was unjustly dismissed without addressing their objections. The court found that the Banking Court failed to consider significant arguments, including the legality of combining separate finances and the calculation of amounts owed. Ultimately, the Lahore High Court granted leave to defend the suit, emphasizing the necessity for proper adjudication of all relevant issues in financial recovery litigation.... |
| 2008 SLD 701, 2008 CLC 431 | Constitutional Petition No.S-578 of 2002 , decided on 21.01.2008 | In the case of Qamar Zaman vs. IInd Additional District Judge, Karachi, the Sindh High Court examined the legal complexities surrounding the relationship between a landlord and tenant under the Sindh Rented Premises Ordinance, 1979. The petitioner, Qamar Zaman, claimed ownership of a commercial property and sought eviction of the tenant for default in rent payment. The court found that the tenant had acknowledged the new landlord after receiving a notice but failed to pay rent accordingly. The court ruled that the landlord's need for the premises was bona fide and emphasized that personal use of property by a landlord cannot be restricted arbitrarily. This case highlights crucial aspects of property law, tenant rights, and landlord obligations, resonating with current issues in commercial real estate and tenancy disputes. Keywords include landlord-tenant relationship, eviction process, commercial property rights, and legal standards in rent disputes.... |
| 2017 SLD 2396, 2017 YLR 1448 | F.A.O. No. 26-P , decided on 01.03.2017 | This case revolves around a dispute regarding the specific performance of an agreement to sell, as governed by the Civil Procedure Code, Specific Relief Act, Limitation Act, and Contract Act. The plaintiff sought a temporary injunction but was unable to demonstrate the essential criteria including a prima facie case, balance of convenience, and potential for irreparable loss. The court emphasized that time was of the essence in the contract, and the plaintiff's failure to act within the stipulated time frame rendered the agreement voidable. The judgment underscores the principle that justice favors the vigilant and not those who delay. Legal practitioners and individuals involved in contract law should take note of the implications of this decision on the enforceability of agreements and the necessity of timely compliance with contractual obligations. The case is referenced in various legal precedents, reinforcing its significance in the realm of contract law.... |
| 1969 SLD 741, (1969) 20 TAX 126, 1969 PTD 908, 1969 PLD 830 | Writ Petition No. 594 of 1965 , decided on 29.04.1969 | In the landmark case of K. S. B. PUMPS CO. LTD. v. PAKISTAN, decided by the Lahore High Court on April 29, 1969, the court examined the applicability of tax exemptions under the Income Tax Act, 1922. The petitioner, an industrial undertaking engaged in manufacturing centrifugal and deepwell turbine pumps, sought exemption from income tax for a specified period. The court explored the definitions and interpretations of 'new business' and 'building' under the relevant sections of the law. The decision emphasized that a mere lease of property does not equate to the transfer of a building, thereby affirming that the petitioner was entitled to the full tax holiday without restrictions. This case is significant for industrialists and legal practitioners alike, as it clarifies the legal framework governing tax exemptions and the criteria for eligibility. The detailed judgment not only addresses the nuances of tax law but also sets a precedent for future cases involving similar issues.... |
| 2009 SLD 1295, 2009 PTD 1767 | I.T.Rs. Nos. 44 and 45 of 2007 , decided on 26.05.2009 | In the landmark case I.T.Rs. Nos. 44 and 45 of 2007, the Islamabad High Court addressed the critical issue of the limitation period for declaring a person as an assessee in default under the Income Tax Ordinance, 1979. The court determined that the legislature had not specified any limitation period for such declarations, thereby rejecting the notion that actions under section 52 were subject to the four-year limitation typically applied under section 156(4) for rectification of orders. This decision clarifies the legal landscape surrounding taxation matters and reinforces the authority of tax officials to act without the constraint of a time limit in certain circumstances. The ruling also highlights the importance of understanding the nuances of tax law, particularly in the context of compliance and enforcement. Legal practitioners, tax professionals, and businesses must take heed of this decision to navigate the complexities of tax liabilities effectively. The case has implications f... |
| 2006 SLD 1643, 2006 PLC 336 | Appeal No.875(R)CE/2003 , decided on 19.03.2004 | In the case of Muhammad Akbar Shahnawaz vs. Managing Director, PIAC, the Federal Service Tribunal addressed the legality of the appellant's demotion from Pay Group-V to IV. The Tribunal found that the demotion was imposed while the appellant was undergoing related legal proceedings, which ultimately resulted in his acquittal. The key issue revolved around the adherence to the Removal From Service (Special Powers) Ordinance and the right to a fair inquiry. The Tribunal ruled that the proceedings against the appellant lacked compliance with legal standards, thereby undermining the legitimacy of the demotion. This case highlights the critical need for proper legal protocols in departmental inquiries, emphasizing the significance of fair treatment and due process for employees in service matters. The judgment serves as a precedent in ensuring that employees are not unjustly penalized during ongoing legal disputes, reinforcing the principles of justice and fair play in administrative action... |
| 2021 SLD 39 = 2021 PTD 150 | S.T.A. No. 219/LB of 2018 , decided on 08.01.2019 | This case revolves around a dispute involving United Industries Ltd. and the Inland Revenue Department concerning the refund of excise duty paid on locally purchased raw materials used for cooking oil production. The Appellate Tribunal Inland Revenue ruled in favor of the taxpayer, highlighting the legal discrepancies in the handling of the refund claim. The Tribunal noted that the taxpayer had complied with the legal requirements under the Federal Excise Act, 2005, and the Sales Tax Act, 1990. This ruling is significant as it reinforces the rights of taxpayers to receive refunds in a timely and lawful manner, emphasizing the importance of due process in tax adjudication. The decision also underscores the need for clarity in tax regulations to avoid confusion and ensure fair treatment of taxpayers.... |
| 1989 SLD 250, 1989 PTD 844 | D-364 of 1982 , decided on 21.02.1989 | In the case of Sindh High Court's Constitutional Petition No. D-364 of 1982, the court addressed the issue of sales tax exemption for wire gauze produced by Messrs AMIE INVESTMENT LTD. under the Sales Tax Act (III of 1951). The petitioner challenged the legality of an order demanding sales tax on their products, arguing that the exemption under S.R.O. 666 (1)/81 applied broadly to all powerloom-produced items. The court's ruling highlighted the importance of understanding legislative exemptions in tax laws, particularly in the context of manufacturing and production units. The court concluded that the petitioner was unjustly subjected to sales tax demands and reaffirmed the broad applicability of the initial exemption. This case underscores the necessity for clarity in tax regulations and the need for manufacturers to be aware of their rights under existing laws. This ruling is significant for businesses involved in manufacturing and could serve as a precedent for similar cases, emphas... |
| 1978 SLD 258 = 1978 SCMR 445 | Civil Petition for Special Leave to Appeal No. 418 , decided on 19.07.1978 | In the case of Hamid Ali Baig vs. The State, the Supreme Court of Pakistan addressed the petition for special leave to appeal regarding the dismissal of a writ petition challenging the legality of an FIR related to the illegal storage of kerosene oil. The petitioner contended that he was not responsible for the alleged offense and that the license was under his brother's name. However, the court found inconsistencies in the petitioner's arguments and upheld the Lahore High Court's decision, stating that the matter should be resolved by the Summary Military Court. This case highlights critical issues of legal representation and the interpretation of laws related to petroleum trade, making it significant for understanding the enforcement of regulatory compliance in Pakistan.... |
| 2007 SLD 1198, 2007 MLD 1144 | Civil Appeal No. 101 of 2002 , decided on 28.02.2007 | This case revolves around a civil appeal concerning inheritance rights and the validity of certain documents related to property transfer. The court examined the legitimacy of an agreement executed in favor of the widow of a deceased landowner and the subsequent mutations made in the land revenue records. The case highlighted crucial legal principles under the Qanun-e-Shahadat, Specific Relief Act, and Civil Procedure Code, particularly regarding the execution and registration of documents necessary for property transfer. In a detailed analysis, the court found that the disputed agreement was not registered in accordance with the Registration Act, rendering it inadmissible as evidence. The ruling reinforced the importance of adhering to legal protocols in property transactions, especially in the context of inheritance laws under Islamic jurisprudence. The outcome not only resolved the immediate dispute but also set a precedent for future cases concerning property rights and the validit... |
| 1993 SLD 713 = 1993 SCMR 1323 | Criminal Petitions for Leave to Appeal Nos.183-L a , decided on 15.03.1993 | This case revolves around the appeal concerning the conviction of Rasab and Shahamad under section 302/34 of the Pakistan Penal Code, which pertains to murder and conspiracy. The Supreme Court examined whether adequate corroborative evidence existed against Rasab, who was alleged to have participated in a fatal attack on Shera. The court noted the absence of a personal motive for Rasab, which was crucial for establishing guilt. The ruling emphasizes the judicial requirement for substantial corroboration in criminal proceedings to uphold convictions. The case reflects ongoing concerns regarding land disputes and the associated violence in Pakistan, highlighting the need for fair legal representation and thorough judicial review. Keywords: Pakistan Penal Code, corroborative evidence, Supreme Court of Pakistan, criminal appeal, land disputes.... |
| 1994 SLD 1058, 1994 CLC 1526 | First Appeal No. 16 of 1988 , decided on 15.10.1992 | The case revolves around a summary procedure for the recovery of an amount under the Civil Procedure Code. The appellants, who were guarantors, failed to provide the necessary security as ordered by the court, leading to their inability to contest the suit. The court analyzed the guarantees and promissory notes involved, ultimately ruling in favor of the respondents. This case highlights the importance of complying with court orders and the implications of failing to furnish security in legal proceedings. Keywords: summary procedure, recovery of amount, Civil Procedure Code, court orders, legal proceedings.... |
| 1993 SLD 307, 1993 PLD 62 | Civil Appeal No.1041 of 1990 , decided on 22.11.1992 | In the case of Mst. SAFYYA and another vs. MUHAMMAD RAFIQUE and others, the Supreme Court of Pakistan addressed critical issues surrounding inheritance rights and the validity of sale-deeds executed by a deceased vendor. The appellants claimed to be the daughters of Ghulam Rasul, who had executed two sale-deeds shortly before his death. The main contention was whether the sale-deeds were valid given that the vendor was allegedly unfit to make independent judgments at the time of execution. The Court found that lower courts had misinterpreted evidence, particularly regarding the appellants' relationship with the vendor. The Court ruled in favor of the appellants, emphasizing the importance of documentary evidence such as Nikahnamas, which confirmed their claim. The Court's decision underscores the legal principles of inheritance rights under the Specific Relief Act and the Contract Act, highlighting the necessity for consideration in sale-deeds. This case serves as a pivotal reference f... |
| 1982 SLD 943, (1982) 135 ITR 673 | IT REFERRED CASE Nos. 17 AND 18 OF 1978 | The case revolves around the concept of reunion within a Hindu Undivided Family (HUF) under the Income-tax Act, 1961, specifically Section 171. It addresses the legal implications of family members reuniting after a partition and the conditions that validate such a reunion. The court examined whether a reunion is valid if some members do not return properties acquired during the prior partition. The judgment emphasizes that a reunion must create a joint interest in all family properties, restoring the HUF status. The court concluded that the reunion was valid despite not all members contributing their properties back to the family, which aligns with Hindu law principles. This ruling is significant for understanding family law and inheritance rights, particularly in the context of Hindu families and taxation. Keywords: Hindu law, reunion, Hindu Undivided Family, Income-tax Act, partition, family properties, joint interest, legal implications.... |
| 1984 SLD 299 = 1984 MLD 356 | Constitutional Petition No.364 of 1976 , decided on 02.04.1984 | In the case of Constitutional Petition No.364 of 1976, the Sindh High Court addressed the import duty exemptions for LPG cylinders under the Customs Act, 1969. The petitioner, the Committee of Administration, Fauji Foundation, argued that their imported LPG cylinders should qualify as machinery under the relevant laws, thereby entitling them to a customs duty exemption exceeding 20% ad valorem. The court analyzed the definitions of machinery and concluded that the LPG cylinders are indeed apparatus specially adapted for use with machinery involved in the filling of liquefied petroleum gas. This decision is significant for businesses involved in the importation of specialized machinery and equipment, particularly in the energy sector, as it clarifies the criteria for customs duty exemptions. The ruling emphasizes the importance of proper classification of imported goods to avoid excessive tariffs. This case serves as a precedent for similar future cases involving machinery and customs d... |
| 2000 SLD 852, 2000 SCMR 925, 2000 SLD 1264 | Civil Petition No.496-L of 1998 , decided on 21.04.1999 | This case revolves around a petition for leave to appeal submitted by Abdul Haq against the Federal Service Tribunal's decision, which upheld his dismissal from service due to gross misconduct. The misconduct was characterized by the petitioner stripping naked in front of consumers during office hours, an act he attributed to an attack by bees. The inquiry found him guilty, and his appeal to the Tribunal was dismissed. The Supreme Court, upon reviewing the case, reaffirmed the Tribunal's decision, noting the absence of substantial evidence to support the petitioner's claims and emphasizing the serious nature of the misconduct. This ruling highlights the importance of maintaining decorum in the workplace and the legal ramifications of misconduct, reinforcing the standards expected of employees. Keywords: Supreme Court, Service Tribunal, misconduct, legal decision, appeal, workplace behavior, federal service, Pakistan constitution.... |
| 2010 SLD 3141, 2010 PLC 746 | Writ Petition No. 9290 of 2009 , decided on 26.05.2009 | In the case of Writ Petition No. 9290 of 2009, Sumera Yasmin challenged the decision of the D.C.O. regarding her eligibility for a post in the civil service as an Educator. The Lahore High Court ruled in her favor, stating that the authorities had incorrectly applied the age criteria based on an earlier policy date rather than the date of application. The judgment highlights the significance of proper adherence to application policies and the rights of candidates to be considered based on their qualifications at the time of application. This case serves as a precedent for future civil service recruitment disputes, reinforcing the necessity for clarity and fairness in the application process. Keywords such as 'civil service eligibility', 'educator recruitment', and 'Lahore High Court decisions' are relevant in discussions surrounding this case, making it a crucial reference point in administrative law.... |
| 1991 SLD 1487, 1991 SCMR 1998 | Civil Review Petitions Nos.3-Q and 4-Q of 1990 , decided on 28.05.1991 | This case revolves around the review of a decision made by the Service Tribunal regarding the termination of an employee under the West Pakistan Water and Power Development Authority Act. The Supreme Court addressed several key issues, including the interpretation of mala fides, the standards of evaluation for employee performance, and the legal implications of the termination order. The court emphasized that a termination under section 17(1-A) does not necessitate a fault on the part of the employee and that the grounds cited by the Service Tribunal were insufficient to support their conclusions. Ultimately, the Supreme Court upheld the termination, reinforcing the standards set forth in prior rulings.... |
| 2021 SLD 276, 2021 PLJ 156 | W.P. No. 290 of 2021 , decided on 12.01.2021 | In the case W.P. No. 290 of 2021, the Lahore High Court addressed the legality of a detention order issued against the petitioner, Zakir Ghayyur Sabir, a religious preacher. The petitioner was accused of making objectionable statements that hurt the religious feelings of other sects during a religious gathering. However, he had already been granted bail in a criminal case regarding similar allegations. The court found that the detention order violated the principles of justice and the Constitution of Pakistan, particularly Article 13(1), which protects individual liberty. The ruling underscored the importance of safeguarding citizens' rights against arbitrary state actions. The court emphasized that actions taken without sufficient cause to restrict a citizen's liberty are not supported by the Constitution. This case is significant as it reinforces the legal protections afforded to individuals against unjust detention, particularly in matters involving freedom of speech and religious e... |
| 2004 SLD 593 = 2004 CLD 745 | Regular First Appeal No.326 of 2000 , decided on 03.02.2003 | This case revolves around a dispute regarding the recovery of a loan amounting to Rs.3,89,501.00, secured by a mortgage deed executed by Ghulam Dastagir, who was claimed to have died before the mortgage was executed. The Lahore High Court upheld the lower court's decision, emphasizing the validity of the mortgage deed executed in 1991. The case highlights issues of loan recovery, the authenticity of financial documents, and the responsibilities of legal heirs in cases of default. The decision reinforces the position that forged documents cannot invalidate a legally executed mortgage, provided there is sufficient evidence of its execution. This case is crucial for understanding the enforcement of financial agreements and the responsibilities of parties involved in loan transactions. The ruling serves as a precedent in banking law, particularly concerning the recovery of loans and the legal implications of forged documents. Keywords: loan recovery, mortgage validity, forged documents, ba... |
| 1986 SLD 2509, (1986) 162 ITR 517 | In the landmark case involving the Commissioner of Income Tax and Punjab Tyres, the Madhya Pradesh High Court addressed the complexities of income concealment penalties under Section 271(1)(c) of the Income-tax Act, 1961. The case arose during the assessment year 1974-75, where the assessee voluntarily disclosed additional income to settle disputes with tax authorities. The court ruled that mere admissions made to 'purchase peace' do not suffice to justify penalties without substantial evidence of intentional concealment. This decision is pivotal for tax law practitioners, reinforcing the need for independent evidence in tax assessments and penalties, thus promoting justice and equity in taxation. The ruling aligns with the principles established in previous cases, including Addl. CIT v. Bhartiya Bhandar, further shaping the landscape of tax law jurisprudence in India, making it a significant reference point for similar future cases.... | |
| 2013 SLD 2583, 2013 YLR 1225 | Criminal Miscellaneous No. 17471-B of 2012 , decided on 11.12.2012 | In the landmark case Criminal Miscellaneous No. 17471-B of 2012, adjudicated by the Lahore High Court on December 11, 2012, the petitioner Mehboob alias Booba, represented by lawyer Waseem Qaiser, sought bail under section 497 of the Criminal Procedure Code (V of 1898). The case involved serious charges under the Penal Code (XLV of 1860), specifically sections 302, 365, 148, 149, and 109, which pertain to grievous bodily harm, wrongful confinement, rioting, and abetment among others. The prosecution, led by Nisar Ahmad Virk, Deputy Prosecutor-General for the State, and Zulfiqar Naul, S.-I., presented evidence including medico-legal certificates and witness statements under section 161 of the Cr.P.C. Despite the severe nature of the allegations, the court found no direct injury attributed to the petitioner against the deceased, leading to doubts about the credibility of the FIR filed on June 18, 2012. The petitioner argued that he was falsely implicated with malicious intent by the comp... |
| 1997 SLD 790, 1997 PLC 420 | HYD-462 of 1995 , decided on 02.04.1996 | In the landmark case cited as 1997 SLD 790 and 1997 PLC 420, the Labour Appellate Tribunal in Sindh adjudicated Appeal No. HYD-462 of 1995, delivered on April 2, 1996. The appellant, Zeal Pak Cement Factory Limited based in Tando Muhammad Khan, Hyderabad, contested the termination of Ghulam Habib, a helper who had been employed since September 6, 1991. Ghulam Habib asserted that his dismissal on October 29, 1994, was unlawful as he was a permanent workman under the Industrial Relations Ordinance, XXIII of 1969, specifically Section 25A, and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, VI of 1968, Sections 12(3) and 20. The Zeal Pak Cement Factory Limited, however, claimed that Ghulam was a temporary worker employed through a contractor, and thus, they were not directly responsible for his termination procedures. Despite the factory's assertion, the Tribunal examined the validity of the discharge certificate presented by Ghulam Habib. The certifica... |
| 2014 SLD 852, 2014 PTD 865 | Customs Appeal No. K-491 of 2013 , decided on 30.10.2013 | In the landmark case of Customs Appeal No. K-491 of 2013, the petitioner, Muhammad Tariq, challenged the confiscation of his vehicle by the Collector of Customs under allegations of smuggling and non-payment of customs duties. The vehicle, a Mitsubishi Pajero Jeep bearing Registration No. BB-5149, was seized based on claims of a tampered chassis number and the absence of valid import documents. Tariq, asserting his legitimate ownership, presented the running page of the Registration Book issued by the Excise and Taxation Officer, along with a delivery order from the Principal Appraiser of Customs. However, the Customs authorities deemed these documents insufficient, alleging that the auction documents submitted were bogus and that the chassis number was altered to mask its smuggled origin. The crux of the controversy revolved around the legitimacy of the vehicle's registration and the validity of the forensic reports indicating chassis tampering. Tariq contended that he was the fifth ... |
| 2020 SLD 2092, 2020 PLD 158 | Civil Revision No. 219-A of 2018 , decided on 06.03.2020 | In the landmark case Civil Revision No. 219-A of 2018 adjudicated by the Peshawar High Court, petitioner AMIR MUHAMMAD contested the appellate court's decision dated 21-04-2018, which had overturned the trial court's judgment from 28-03-2017 favoring WALIULLAH KHAYALI. The crux of the dispute revolves around the Khyber Pakhtunkhwa Pre-emption Act, 1987, specifically Section 13, and the Transfer of Property Act, 1882, Section 3. AMIR MUHAMMAD had acquired a significant parcel of land in Battagram, which led WALIULLAH KHAYALI to invoke his pre-emption rights. The legal proceedings delved deep into the procedural requisites of issuing Talbs—formal notices necessary for exercising pre-emption rights. The trial court had initially dismissed the pre-emption suit, citing insufficient proof of the necessary Talbs. However, the appellate court reinstated the suit, favoring the respondent. Upon revision, it was revealed that the appellate court had inadequately assessed the evidence, particularl... |
| 2017 SLD 29 | ITA No. 294/LB/2012 , decided on 06.10.2016 | The case involved an appeal by the Commissioner Inland Revenue against the decision of the learned CIR(A) who had deleted certain additions made under the Income Tax Ordinance, 2001. The appellant, a public limited company, had declared a loss for the tax year 2005 and was subject to a deemed assessment under Section 120. The Additional CIR amended this assessment based on perceived errors prejudicial to revenue interests. The learned CIR(A) ruled in favor of the taxpayer, leading to an appeal by the department. The Tribunal ultimately upheld the Additional CIR's order, emphasizing the taxpayer's failure to substantiate claims for tax deductions. This case highlights the importance of adhering to tax regulations and maintaining proper documentation to avoid penalties and ensure compliance with the Income Tax Ordinance. Keywords such as tax deductions, income tax ordinance, and legal compliance are essential for SEO optimization, providing insight into the legal nuances of tax law and i... |
| 1994 SLD 1075, 1994 CLC 1641 | Writ Petition No. 168-R of 1982 , decided on 02.11.1992 | The Lahore High Court adjudicated Writ Petition No. 168-R of 1982 on November 2, 1992, addressing a pivotal property dispute under the Displaced Persons (Compensation and Rehabilitation) Act of 1958 and the Constitution of Pakistan. The petitioner, Muhammad Sham, contested the Settlement Commissioner's decision to transfer the indivisible property at 22 Manohar Street, Nicholson Road, Lahore, to respondent Hassan Ashraf Siddiqui. The court upheld the Settlement Commissioner's findings, which were based on thorough material analysis and a site inspection that revealed the property's structural limitations for division. The petitioner failed to establish prior possession of the property by his predecessor, Muhammad Amir, relative to Hassan Ashraf. The judgment emphasized the non-interference with factual determinations made by tribunals of exclusive jurisdiction, referencing the landmark case Mirza Akram Beg v. Messrs Abdul Ghani and others (1987 SCMR 1284). Legal representatives, includ... |
| 2005 SLD 2749, (2005) 279 ITR 536 | , decided on 24.03.2005 | In the landmark case of R & P Exports versus Commissioner of Income Tax, the Allahabad High Court delivered a pivotal judgment on March 24, 2005, addressing the eligibility criteria for tax deductions under sections 80HH and 80-I of the Income-tax Act, 1961. The petitioner, R & P Exports, a firm engaged in the export of brass artwares and handicrafts, sought deductions claiming compliance with the stipulated conditions of employing a minimum number of workers directly. The crux of the dispute revolved around whether the workers engaged through external contracts—specifically karigars and artisans—should be considered as directly employed for the purpose of availing the tax benefits. The tribunal had previously rejected the petitioner's claim, citing the absence of a direct employer-employee relationship and the lack of requisite power connections. The petitioner contended that the remuneration paid to these external workers should be interpreted as evidence of direct employment, there... |
| 2019 SLD 139 = 2019 CLC 207 | W.P. No. 26983 of 2012 | In the landmark case of MUHAMMAD AZAM vs. ADDITIONAL DISTRICT JUDGE AND OTHERS, adjudicated by the Lahore High Court on May 23, 2018, the court delved into the complexities surrounding the Oath Act, 1873, specifically Section 10. The petitioner, Muhammad Azam, sought to resile from an agreement to decide the matter on a special oath administered by the respondent, Additional District Judge and others. The case revolved around oral exchange mutation No.4645 dated July 29, 1992, which Muhammad Sohna, respondent No.3, contested against the petitioner and the Province of the Punjab. The petitioner initially filed an application for the case to be decided on oath, but later attempted to retract this offer. The Lahore High Court meticulously examined precedents such as Saleem Ahmad v. Khushi Muhammad and Muhammad Ali v. Major Muhammad Aslam to determine the validity of such agreements. The court concluded that settlement on oath constitutes a valid agreement that cannot be easily retracted u... |
| 1997 SLD 42, 1997 PTD 400, (1996) 219 ITR 1 | Tax Reference Case No. 11 of 1982 , decided on 05.02.1996 | In the landmark case Tax Reference Case No. 11 of 1982, decided on February 5, 1996, the Supreme Court of India addressed the issue of pre-incorporation profits and their tax implications under the Income Tax Act, 1961. The court ruled that a company is considered a legal entity only upon its incorporation. Therefore, any income accrued before this point is not taxable under the company’s name, but rather falls under the promoters who conducted business on behalf of the company prior to its establishment. This decision emphasizes the importance of establishing a clear timeline regarding income accrual and the legal status of a company. The ruling has significant implications for corporate law and tax liability, particularly in understanding the relationship between promoters and the companies they form. It underscores that tax obligations relate to the entity that legally exists at the time income is earned. This case serves as a crucial reference for legal professionals navigating cor... |
| 2016 SLD 1224 | STA No. 96/113/2016 , decided on 15.08.2016 | In the landmark tax appeal case, M/s. Nokia Solutions and Networks Pakistan (Pvt.) Ltd., Islamabad challenged the actions of The CIR Zone IV, LTU, Islamabad, under multiple legislative frameworks including the Federal Excise Act, 2005, the Income Tax Ordinance, 2001, and the Sales Tax Act, 1990. The case, cited as 2016 SLD 1224, was heard by the Appellate Tribunal Inland Revenue in Islamabad on a hearing date of July 15, 2016, with the decision rendered on August 15, 2016. The panel, comprising Chairman Nazir Ahmed and Accountant Member Faheemul Haq Khan, meticulously examined the grounds of the appeal, which primarily contested the validity of tax assessments initiated for the fiscal year spanning January 2010 to December 2010. Central to the appeal was the contention that the Commissioner of Inland Revenue (Appeals-I), Islamabad, had mistakenly upheld the amendments to the company's tax assessments beyond the permissible limitation period as stipulated by Section 14(1) of the Federal... |
| 2008 SLD 2269, (2008) 303 ITR 419 | , decided on 19.04.2006 | Nishit Construction Co. (P.) Ltd. v. Income-tax Officer is a pivotal judgment delivered by the Madhya Pradesh High Court, addressing the contentious issues arising from the Kar Vivad Samadhan Scheme under section 92 of the Finance (No. 2) Act, 1998. The appellant, engaged in the construction industry, faced significant additions to income assessments for the years 1991-92, 1992-93, and 1993-94 by the Income-tax Officer, who contested the investments declared by the appellant in the construction of the 'Dawa Bazar' building. Despite the appellant's efforts to reduce these additions through appeals to the Commissioner of Income-tax (Appeals), partial reductions were only achieved, prompting further appeals to the Tribunal. During the pendency of these appeals, the Finance Minister introduced the Kar Vivad Samadhan Scheme, aiming to streamline tax dispute resolutions by offering waivers on interest, penalties, and immunity from prosecution for direct tax arrears upon payment of determine... |
| 2021 SLD 1442, 2021 YLR 547 | Civil Revision No. 5 of 2019 , decided on 21.06.2019 | In the Civil Revision No. 5 of 2019 case, decided on June 21, 2019, and heard on June 18, 2019, Justice Ali Baig presided over the dispute between petitioner Sher Afzal and respondent Jangi Bahadur. The petitioner had initially filed a defamation suit for the recovery of Rs.50 crore against the respondent on April 29, 2016, but subsequently withdrew the case on May 10, 2016, claiming that the parties had settled the matter amicably. Despite the withdrawal, the petitioner filed an application under Section 12(2) of the Civil Procedure Code (V of 1908), alleging that the District Judge Gilgit had dismissed the suit without obtaining his consent or recording his statement, thereby lacking jurisdiction. The respondent contested this application, asserting that the petitioner had appeared before the court and requested the withdrawal of the suit voluntarily. After thorough consideration, the court found no evidence of fraud, misrepresentation, or lack of jurisdiction. The petitioner had act... |
| 2001 SLD 1373, 2001 PLD 526 | Civil Appeal No.904 of 1994 , decided on 22.01.2001 | In the landmark case Civil Appeal No.904 of 1994, adjudicated by the Supreme Court of Pakistan on January 22, 2001, the Court addressed a complex dispute over the inheritance and ownership of a substantial landholding measuring 1497 Kanals and 2 Marlas in Raja, Gujranwala. The appellants, Muhammad Abdullah and others, challenged the Lahore High Court’s decree favoring the respondents, Allah Bakhsh and others, who sought to claim a 3/4th share of the land as heirs of Sardara, the predecessor-in-interest of the respondents. The case hinged on the interpretation of the West Pakistan Muslim Personal Law (Shariat) Application Act (V of 1962), specifically Section 3, and Article 185 of the Constitution of Pakistan (1973), which governs appeals to the Supreme Court. The core issue revolved around the validity of land alienation by the limited owner, Mst. Rabia Bibi, widow of Nawab, who initially owned the suit land. After Nawab’s death in 1917, the land was mutated in favor of Mst. Rabia Bib... |
| 1989 SLD 1844, 1989 PLC 655 | Appeals Nos. RI-536 and 537 of 1988 , decided on 15.01.1989 | This case revolves around the distinction between mileage allowance and overtime wages for employees of Pakistan Railways. The appellants, who were attendants for air-conditioned coaches, argued that they were entitled to both payments. However, the Tribunal clarified that mileage allowance is intended to cover travel expenses and cannot be equated with overtime pay. The Tribunal referenced the Pakistan Railways Personnel Manual, which outlines the rules regarding allowances, including provisions for overtime under specific circumstances. The Tribunal ultimately dismissed the appeals, reinforcing the importance of adhering to established guidelines concerning employee compensation. This case highlights key issues in labor law, particularly in the context of public sector employment and the interpretation of allowances versus wages.... |
| 2007 SLD 1270 = 2007 MLD 1436 | Writ Petition No. 3379 of 2007 , decided on 18.05.2007 | In the landmark case of Writ Petition No. 3379 of 2007, the Lahore High Court addressed the issues surrounding the superdari of land in the context of constitutional law under the Constitution of Pakistan, 1973. The case arose when the petitioner, Muhammad Sair Ali, challenged the legality of actions taken by the Province of Punjab through its District Collector regarding the resumption of land and the superdari of crops. The petitioner argued that the application for revocation of these proceedings was improperly dismissed by the lower courts on the grounds of being premature, thereby infringing upon his legal rights. The High Court's ruling clarified the definition of 'premature' in legal terms, asserting that a claim is only considered premature if the underlying facts do not establish a live claim. The court emphasized the need for the Trial Court to adjudicate the merits of the case expeditiously, given the potential loss of crops, thus highlighting the importance of judicial over... |
| 1984 SLD 1437, 1984 PLC 804 | D853 of 1980/Pb. , decided on 29.01.1983 | The legal case between National Construction Ltd. and Syed ALMAS Naqvi, cited as 1984 SLD 1437 and 1984 PLC 804, was adjudicated by the Labour Appellate Tribunal in Punjab. The appeal, designated as Appeal No. 1. D853 of 1980/Pb., was decided on January 29, 1983, following a hearing held on January 19, 1983. The central issue revolved around Naqvi's grievance petition challenging the termination of his employment by National Construction Ltd. under the Employment Ordinance (XXIII of 1969), specifically sections 25-A and 37, which pertain to grievance petitions against the termination of service. Syed ALMAS Naqvi, the petitioner, was employed as a general duty assistant by National Construction Ltd. His services were terminated on the grounds of retrenchment, which the appellant justified by asserting that Naqvi was employed for a specific project, the Hydel Station Project, and had become surplus following its completion. However, the appellant failed to provide substantial evidence t... |
| 2004 SLD 939, 2004 SCMR 561 | Civil Petition No. 1055 L of 2000 , decided on 13.05.2003 | In the landmark case before the Supreme Court of Pakistan, the legal dispute centered on the interpretation of the Land Acquisition Act and the implications of a notification declared invalid by the High Court. The case involved petitioners Abdul Karim and others challenging the decision that restricted the benefits of the invalid notification solely to those who had contested it. The Supreme Court's decision is pivotal in determining the rights of landowners affected by land acquisition notifications, thus impacting numerous stakeholders in similar legal situations. This case highlights the complexities of land acquisition laws and the constitutional provisions that govern such matters. The outcome will provide clarity and guidance on the legal entitlements of all landowners impacted by invalid notifications, reinforcing the principles of justice and equity in property rights. Key terms include land acquisition, Supreme Court rulings, property rights, and legal entitlements, which are... |