Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2024 SLD 3178, 2024 PTD 1029 | Income Tax Reference No. 36 of 2022 , decided on 22.05.2024 | The case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically regarding the retrospective applicability of amendments made through the Finance Act, 2019. The Lahore High Court examined whether the Commissioner had the authority to amend assessments without issuing a mandatory audit report. The judgment emphasizes the importance of due process and adherence to statutory requirements, reinforcing taxpayers' rights. The decision highlights the legal principle that changes in substantive law should not adversely affect vested rights, ensuring fair treatment under the Income Tax Ordinance. The court's ruling provides clarity on the procedural requirements for tax assessments, making it a significant reference for future cases involving income tax audits.... |
| 1976 SLD 658, 1976 PLC 93 | Appeal No. 92 of 1974 , decided on 13.06.1975 | This case revolves around the appeal of Mappers employed under the Director of Settlement Survey and Land Records who contested a reduction in their pay scale as communicated by the Governor of West Pakistan. The Tribunal ruled in favor of the appellants, affirming that the reduction order was not applicable due to the previous options exercised by the appellants under the West Pakistan (Non-Gazetted) Civil Services Pay and Pension Rules, 1963. The decision reaffirmed the principle that civil servants' pay terms cannot be altered to their disadvantage without appropriate legal basis. Key laws referenced include the Sind Service Tribunals Act and the specific pay rules governing civil servants. The judgment serves as a significant precedent in protecting civil servant rights and ensuring that any changes to pay scales are not retroactive unless expressly stated. This case highlights the importance of legal frameworks in public service employment.... |
| 2007 SLD 3780, (2007) 292 ITR 339, [2007] 162 TAXMAN 124 (DELHI) | IT APPEAL NO. 1442 OF 2006 , decided on 07.12.2006 | In the case of Commissioner of Income-tax v. Morgan Securities & Credits (P.) Ltd., the Delhi High Court addressed the issue of bad debts under the Income-tax Act, 1961. The assessee, engaged in money lending, wrote off substantial amounts as bad debts after initiating legal actions against the debtors. The Assessing Officer initially disallowed these write-offs, leading to an appeal. The court ruled in favor of the assessee, stating that a debt becoming bad or irrecoverable is a natural conclusion of the circumstances surrounding the transaction. The judgment underscored the importance of an honest opinion in assessing the recoverability of debts. The ruling is significant for tax practitioners and businesses engaged in credit, clarifying the conditions under which bad debts can be deducted.... |
| 1994 SLD 18, 1994 PTD 158 | C.A. No.62 of 1965 , decided on 12.09.1969 | This case revolves around the procedural requirements under the Income Tax Act, 1922, particularly focusing on the implications of sections 5(7-C) and 28(3). The court examined whether a succeeding officer could impose a penalty without notifying the assessee of the continuation of proceedings from where the predecessor left off. The ruling highlighted the necessity of providing notice to the assessee, enabling them to assert their rights under the first proviso to section 5(7-C). The judgment underscored the importance of adhering to procedural fairness in tax assessments and the necessity of due process in penalty proceedings. The case serves as a critical reminder of the legal obligations of tax authorities when transitioning between officers, ensuring that all parties are adequately informed and afforded the opportunity to respond to allegations of tax liability. This decision not only clarifies the operational aspects of the Income Tax Act but also reinforces the principles of nat... |
| 2004 SLD 2165, 2004 CLD 1672 | R.F.A. No.437 of 2002 , decided on 03.06.2003 | This case revolves around a dispute concerning excessive and unauthorized markup charges imposed by Allied Bank of Pakistan Limited on borrowers represented by Messrs Naeem Associates. The Lahore High Court, presided by judges Mian Saqib Nisar and Jawwad S. Khawaja, tackled issues of legal representation, service of summons, and the validity of the charges. The appeal highlighted procedural flaws and the need for clarity in financial transactions, particularly in the context of the Financial Institutions (Recovery of Finances) Ordinance. The High Court's ruling emphasizes the importance of fair legal representation and the right to contest charges that may seem inflated or unauthorized. The decision serves as a precedent in banking disputes, ensuring that borrowers have the opportunity to defend themselves against potentially erroneous financial claims.... |
| 2001 SLD 2269, (2001) 83 TAX 166, (2000) 243 ITR 6 | C.A. NO. 4424 OF 1999 , decided on 09.08.1999 | This case revolves around the interpretation of allowable business expenditures under the Income Tax Act, 1961, specifically regarding payments for technical know-how. The Supreme Court's decision highlights the legal framework governing deductions and clarifies the conditions under which such payments can be classified as revenue expenditure. The ruling is significant for tax law practitioners and businesses seeking clarity on the implications of technical payments on their tax liabilities. The Court's affirmation of the Tribunal's order serves as a precedent for similar cases, emphasizing the need for proper legal advice in navigating tax obligations. Keywords such as 'Income Tax Act', 'allowable deductions', 'business expenditure', and 'technical know-how' resonate within current discussions in tax law, making this case a valuable reference for both legal experts and businesses alike.... |
| 2008 SLD 1396 = 2008 PLC 1230 | Civil Appeals Nos.1341, 1648, 1700, 1880, 1893, 19 , decided on 19.05.2008 | This case involves multiple civil appeals heard by the Supreme Court of Pakistan regarding the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The appeals were brought by various civil servants facing disciplinary actions, including reductions in rank and pay. The court's decision focused on the importance of adhering to procedural requirements when imposing penalties, particularly the necessity of stating the duration for which penalties are effective. This ruling underscores the principles of fair treatment and due process in civil service disciplinary matters. The court ruled that reductions in rank or pay should not exceed one stage unless explicitly warranted. The emphasis on procedural compliance aims to protect civil servants' rights and ensure accountability in administrative actions. This landmark decision serves as a precedent for future cases involving disciplinary actions against civil servants, reinforcing the need for transparency and fairness in public ser... |
| 2010 SLD 344 = 2010 PLD 114 | Writ Petition No. 7328 of 2008 , decided on 12.11.2009 | This case revolves around the jurisdictional powers of the Anti-Terrorism Court in Pakistan concerning the submission of challans by the Investigating Officer. The Lahore High Court scrutinized the legality of the orders issued by the Anti-Terrorism Court, which directed the police to submit a challan under section 365-A of the Pakistan Penal Code. The Court highlighted that such a directive oversteps the bounds of judicial authority, which is reserved for the Investigating Agency. The ruling reinforces the importance of adhering to established legal protocols and the proper roles of different judicial entities in the criminal justice system. The decision further clarifies the restrictions placed on courts regarding the management of investigations and the submission of legal reports, ensuring that legal mandates are followed without judicial overreach. This outcome is significant for upholding the rule of law and protecting the rights of individuals within the legal framework, particu... |
| 2002 SLD 731, 2002 CLD 1429 | Civil Miscellaneous Application No. 2450 of 2000 , decided on 28.03.2001 | The case revolves around the application of Section 316 of the Companies Ordinance, 1984, where the Sindh High Court addressed the execution of decrees in banking suits. The court granted permission for the applicant, PAK LIBYA HOLDING CO. (PVT.) LIMITED, to proceed with the suit against DADABHOY LEASING COMPANY LIMITED, while emphasizing that execution of any decree would necessitate prior approval under the relevant section of the Companies Ordinance. This ruling highlights the procedural safeguards in place within the legal framework governing banking operations, ensuring that all actions taken are in accordance with established laws. The decision is pivotal for legal practitioners in the banking sector, as it delineates the boundaries of authority and procedural compliance necessary when engaging in litigation. The case serves as a vital reference point for understanding the intersection of banking law and corporate governance, particularly in the context of execution of decrees. L... |
| 1970 SLD 165, 1970 PLD 279 | Revision Cases NOS. 639, 646 and 717 of 1957 , decided on 11.11.1968 | In the case of Revision Cases NOS. 639, 646 and 717 of 1957, the Dacca High Court addressed critical issues surrounding the Sea Customs Act, 1878. The focal point was the interpretation of section 167(8)(a), which pertains to the trial and conviction of individuals for customs violations. The Court emphasized that a Magistrate of the First Class must conduct the trial, as the expression 'on conviction before a Magistrate' implies a specific legal framework. The decision clarified that appeals from such convictions should be directed to the Court of Sessions, and not the High Court, especially when sentences exceed four years. This ruling underscores the importance of understanding jurisdictional boundaries and procedural laws in customs-related legal matters. Importantly, this case highlights the intersection of the Sea Customs Act and the Criminal Procedure Code, shedding light on the procedural intricacies involved in appeals and the powers vested in different classes of Magistrates.... |
| 1978 SLD 1102 = 1978 PLC 395 | Appeals Nos. KAR-263 and 264 of 1977 , decided on 05.10.1977 | In the case of Appeals Nos. KAR-263 and 264 of 1977 before the Labour Appellate Tribunal, Sindh, the core issue revolved around the dismissal of employees from MESSRS GUL AHMED TEXTILE MILLS LTD., KARACHI, based on allegations of misconduct. The Tribunal, presided over by GHULAM RASOOL SHAIKH, scrutinized the Labour Court's decision to reinstate the employees under Section 25-A of the Industrial Relations Ordinance (1969). The Tribunal concluded that the dismissal was not justified as it was based on new charges not included in the original charge-sheet, violating the principles of natural justice. The inquiry was criticized for relying on self-exculpatory statements from co-accused, which lacked credibility. The Tribunal's ruling emphasized the importance of fair trial rights and procedural due process in employment disputes, reaffirming the need for transparency and accountability in domestic inquiries. This case highlights the critical balance between employer authority and employee... |
| 1984 SLD 778 = (1984) 149 ITR 131 | IT Reference Nos. 103 and 104 of 1978 , decided on 01.01.1984 | The case of A.P. Parukutty Moopilamma vs. Commissioner of Income Tax revolves around the interpretation of tax status concerning income derived from capital gains. The Kerala High Court examined whether the capital gains from the exploitation of common property should be taxed as income of a body of individuals or assessed to individual members. The court held that mere filing of returns as a body of individuals did not warrant the status of BOI when the facts indicated otherwise. This case reinforces the legal principle that income must be assessed based on the realities of ownership and the intentions of the parties involved, rather than on the labels assigned in tax returns. The ruling has significant implications for taxation practices, particularly in cases involving family properties and shared ownership, ensuring that assessments align with actual ownership structures and legal definitions under the Income-tax Act.... |
| 2012 SLD 2286, 2012 PCRLJ 1823 | Writ Petition No. 15618 of 2011 , decided on 07.09.2011 | In the case of Writ Petition No. 15618 of 2011, heard on September 7, 2011, the Lahore High Court addressed significant issues concerning the powers of the District Public Prosecutor under the Punjab Criminal Prosecution Service Act. The petitioner, Nadeem alias Deema, contested the authority of the District Public Prosecutor to instruct the police to add certain offences in the final report submitted under the Criminal Procedure Code. The court clarified that the prosecutor is empowered to scrutinize reports and ensure that they are legally sound before they reach the trial court. This decision underscores the importance of prosecutorial independence and the need for thorough scrutiny in the criminal justice system, aiming to enhance the quality and effectiveness of criminal investigations. The ruling reinforces the prosecutor's role in bridging the gap between law enforcement and the judiciary, ultimately seeking to promote justice and accountability in the legal process.... |
| 2006 SLD 2956, 2006 CLD 1502 | F.A.O. No. 155 of 2005 , decided on 28.06.2006 | This case involves a dispute between Hussan Ara and others against the Bank of Punjab regarding a loan recovery suit. The Banking Court had issued an ex parte decree due to the defendants' failure to appear. However, the Lahore High Court found that the service of summons was not properly executed according to the Financial Institutions (Recovery of Finances) Ordinance, 2001, which necessitates multiple modes of service. The court ruled that the lack of adequate service violated the principles of natural justice, making the ex parte decree void. The High Court directed that all future summons must be issued in accordance with the prescribed legal standards to ensure fairness in judicial proceedings.... |
| 1980 SLD 1504, 1980 PLC 619 | Appeal No. 63 of 1978 , decided on 05.06.1978 | In the case of Appeal No. 63 of 1978, heard by the Service Tribunal of Sindh, the appellant Irshad Ali challenged the decision of the Secretary Food regarding the termination of his services as Assistant Director of Food. The tribunal found that the appellant did not file his departmental appeal within the stipulated one-month period as required by the Sind Service Tribunals Act. The case highlighted the importance of adhering to legal timelines in administrative appeals. The decision reinforces the need for timely action in service-related disputes and clarifies the procedural requirements for filing appeals in service tribunals. Legal practitioners must be diligent in ensuring compliance with such timelines to avoid dismissal of cases. The ruling emphasizes the tribunal's commitment to uphold procedural integrity, thereby impacting future cases involving administrative law and appeal processes.... |
| 1999 SLD 178, 1999 PTD 1367, (1997) 226 ITR 323 | I.T.R. No. 79 of 1986 , decided on 05.06.1996 | This case examines the application of section 263 of the Income Tax Act, 1961, concerning the powers of the Commissioner of Income-tax to revise completed assessments. The Kerala High Court evaluated whether the Income-tax Officer's order was erroneous and prejudicial to the interests of the Revenue. The court found that the Tribunal had sufficiently addressed the issues, concluding that the marginal loss to the Revenue did not warrant a revision. The court emphasized that not every error or mistake should lead to the exercise of powers under section 263. This case highlights the importance of the threshold for invoking revision powers and clarifies that a marginal impact does not justify such actions. Legal practitioners and tax professionals should note the implications of this decision, particularly regarding the interpretation of errors in tax assessments and the exercise of revision powers by tax authorities.... |
| 2020 SLD 1811, 2020 CLC 1334 | Civil Revision No. 11 of 2019 , decided on 19.12.2019 | In the case of Civil Revision No. 11 of 2019 decided by the Balochistan High Court, the main issue revolved around the amendment of a decree concerning a partition of immovable property. The petitioners, led by MST. Nuzhat Gulzar, sought to correct the specified area of a house that was erroneously mentioned as 5400 sq. ft. in the previous decree instead of the actual area of 7065 sq. ft. The court ruled in favor of the petitioners, stating that the discrepancy was an inadvertent omission and emphasized the importance of accurate property descriptions in legal documents. This ruling underscores the significance of the Civil Procedure Code's provisions for amending decrees to reflect true and accurate information, thereby safeguarding the rights of the parties involved.... |
| 1969 SLD 161, 1969 SCMR 357 | Criminal Appeal No. 3 of 1955 , decided on 12.01.1955 | This case involves the Supreme Court of Pakistan's decision regarding Criminal Appeal No. 3 of 1955, which arose from an order of the Chief Court of Sind. The court dealt with the refusal to quash certain criminal proceedings against the appellants, who were facing charges under the Penal Code. The Chief Court had dismissed the application for quashing the proceedings, leading to an appeal in the Supreme Court. The judgment emphasized the nature of interlocutory orders and the court's reluctance to entertain such appeals unless under exceptional circumstances. The final decision underscored that the refusal to quash did not conclude the legal issues between the parties, thereby preserving the appellants' rights for future actions. This case is significant in understanding the procedural aspects of criminal appeals in Pakistan and highlights the judiciary's approach to intervening in ongoing legal proceedings.... |
| 2019 SLD 2928 = 2019 CLC 1710 | C.R. No. 128-D of 2017 , decided on 22.11.2018 | In the case of C.R. No. 128-D of 2017, the Peshawar High Court addressed a dispute over the validity of a gift deed and sale deed related to a shop owned by the family of the parties involved. The petitioner, Aziz-ur-Rehman, claimed that he received a portion of the shop as a gift from his deceased father and purchased the remaining share. However, the court found that the petitioner could not provide sufficient evidence to support his claims of a valid gift or sale, including the absence of necessary signatures and the failure to demonstrate the essential components of a valid transaction. The court emphasized the importance of proving elements such as offer, acceptance, and delivery of possession in gift deeds. Ultimately, the High Court upheld the decisions of the lower courts, concluding that the deeds were fraudulent and void, thereby reinforcing legal principles surrounding property transfers and inheritance. This case highlights the critical need for proper documentation and adh... |
| 2004 SLD 1146, 2004 SCMR 1213 | Civil Review Petition No.257 of 2001 in Civil Appe , decided on 30.03.2004 | In the case of Daewoo Corporation versus Zila Council, Jhang, heard by the Supreme Court of Pakistan, the petitioner sought a review of the Civil Appeal No.254 of 1995, challenging the previous decision dated March 30, 2001. The Supreme Court, presided over by Chief Justice Nazim Hussain Siddiqui, along with Justices Javed Iqbal and Abdul Hameed Dogar, meticulously examined the grounds for review under Article 188 of the Constitution of Pakistan (1973) and the Supreme Court Rules of 1980, specifically Order XXVI. The petitioner, represented by Advocates Aftab Ahmad Khan and M.A. Qureshi, argued for a rehearing based on alleged errors. However, the court concluded that the original judgment was comprehensive, addressing all points of contention without any evident errors on record. Citing precedents such as Master Tahilram v. Lilaram and Zulfikar Ali Bhutto v. State, the court emphasized the stringent criteria for review petitions, highlighting that without new evidence or self-evident ... |
| 2021 SLD 885, 2021 CLC 657 | Civil Revision No. 107-D of 2001 , decided on 09.10.2020 | In the landmark case Civil Revision No. 107-D of 2001, adjudicated by the Lahore High Court on October 9, 2020, Justice Asim Hafeez delivered a decisive judgment affirming the dismissal of the petitioner's claim for specific performance and the declaration of invalidity against the mutation issued by the Cantonment Board, Multan. The petitioner, Muhammad Latif Khan, through his legal heirs, challenged the ownership recorded under Barkatullah through legal heirs and others. Central to the case were the provisions of the Contract Act, 1872, particularly Section 32, and the Specific Relief Act, 1877, Section 12, which govern contingent contracts and their enforceability. The court meticulously examined the agreement to sell, highlighting that the enforcement was contingent upon the defendants obtaining ownership rights, a condition that remained unmet. Despite the defendants acknowledging the agreement, they contested the breach of promise by asserting that ownership rights were not grant... |
| 2012 SLD 1, 2012 SCMR 371 | Civil Petitions Nos. 340 K, 385 K to 389 K, 520 K , decided on 19.12.2011 | The Supreme Court of Pakistan addressed significant issues regarding contributions under the Workers' Welfare Fund and income tax obligations. The case revolved around multiple civil petitions filed by the Commissioner of Income Tax against Pakistan Petroleum Ltd. regarding voluntary contributions made under the Workers' Welfare Fund Ordinance, 1971. The court examined the legality of rectification applications submitted by the respondent, asserting that these applications were invalid as exemptions were not claimed during the original assessments. The decision highlighted the importance of adhering to established tax laws and the principles of equality under the Constitution. The ruling emphasized that both excess and short levy mistakes should be handled consistently, ensuring fairness in tax assessments. The court ultimately dismissed the petitions, reinforcing the necessity of strict compliance with tax regulations and the implications of voluntary payments made without prior claim... |
| 2002 SLD 849, 2002 PCRLJ 41 | Criminal Appeal No.SC-28 of 2000 , decided on 08.05.2001 | In the landmark case of Abdul Majeed vs The State, adjudicated in the Lahore High Court on May 8, 2001, the appellant, Abdul Majeed, faced severe charges under Section 450 of the Penal Code and Section 10(3) of the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The case, cited as 2002 SLD 849 and 2002 PCRLJ 41, revolved around the grave allegation of Zina-bil-Jabr committed by Abdul Majeed against his minor daughter, leading to charges of sexual assault and related offences. The prosecution presented a robust case anchored by compelling medical evidence and testimonies from natural witnesses, including the victim's parents, who reported witnessing the incident. Medical examinations by Dr. Rizwana Naz provided concrete evidence of the assault, corroborated by forensic findings from the Chemical Examiner. The court meticulously evaluated the competency of a child witness, adhering to the standards set by Qanun-e-Shahadat (10 of 1984), which emphasizes the court's discretion in... |
| 2015 SLD 1734, (2015) 370 ITR 750 | W.P. Nos. 30650 to 30652 of 2014 , decided on 26.11.2014 | This case revolves around Vodafone Cellular Ltd.'s challenge against the Commissioner of Income Tax (Appeals) regarding the demand for tax deductions at source (TDS) on commission payments linked to the sale of prepaid SIM cards. The petitioner sought a writ of certiorari to quash the order rejecting their stay petition against the assessment orders for the assessment years 2012-13, 2013-14, and 2014-15. The court considered arguments related to the nature of the transactions, which the petitioner claimed were on a principal-to-principal basis, thus exempting them from TDS obligations under Section 194H of the Income Tax Act. The court scrutinized the procedural aspects, including the failure of the petitioner to provide necessary accounts and financial records when required. The decision emphasized the importance of demonstrating a prima facie case when seeking a stay of tax demands, reflecting a broader trend in tax law where compliance and transparency are paramount. Notably, the co... |
| 1986 SLD 2331, 1986 PLC 926 | Writ Petition No. 3560 of 1985 , decided on 01.12.1985 | This case, Writ Petition No. 3560 of 1985, adjudicated by the Lahore High Court on December 1, 1985, involves petitioner Muhammad Sultan against Standard Steel Rolling Mills and others. The primary issue revolved around the timely filing of grievance petitions concerning unjust termination under section 25-A of the Industrial Relations Ordinance (XXIII of 1969). The Labour Court initially condoned the delay in filing, emphasizing the socioeconomic status of the workers. However, this decision was overturned by the Punjab Labour Appellate Tribunal, citing insufficient grounds for the delay. The petitioner appealed to the Lahore High Court, invoking constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The appellate court examined the merits of condonation and concluded that the workers failed to provide a rationale for their delayed filing, rendering the appellate tribunal's decision justified. Ultimately, the High Court dismissed the writ petition, reinforcing ... |
| 1992 SLD 700, 1992 SCMR 1454 | Civil Appeal No.126 of 1991 , decided on 24.02.1992 | In the landmark case Civil Appeal No.126 of 1991, the Supreme Court of Pakistan deliberated on crucial issues pertaining to the Custody of property during trial under the Criminal Procedure Code (V of 1898) Section 516-A and the Constitution of Pakistan (1973) Article 185(3). The appellant, Munir Ahmad, challenged the Lahore High Court's decision dated 28-11-1990, which had granted Superdari of a van to Barkhurdar's son, Khizar Hayat, over Ahmad. The van in question, registered as SGE 5430, was initially financed by the Agricultural Development Bank of Pakistan (ADBP), Chiniot, under terms that stipulated the vehicle remained in the bank's name until full repayment. However, Barkhurdar violated these terms by selling the van shortly after acquisition, leading to a chain of transactions that culminated in Munir Ahmad acquiring the vehicle. Subsequent legal tussles ensued over the rightful ownership, with allegations of forged documents and improper transfer of title. The Supreme Court,... |
| 2010 SLD 2697, 2010 PLD 1004 | Civil Appeal No. 240 of 2005 in C.P. No. 2720 of 2 , decided on 20.07.2010 | In the landmark case of Civil Appeal No. 240 of 2005 in C.P. No. 2720 of 2004, decided on July 20, 2010, the Supreme Court of Pakistan rendered a pivotal judgment affecting hotel tax law within the North-West Frontier Province (N.-W.F.P.). Pearl Continental Hotel, represented by Advocates Syed Naeem Bukhari and Mehr Khan Malik, challenged the Government of N.-W.F.P.'s imposition of hotel tax under the North-West Frontier Province Finance Ordinance, XXIII of 2002. The appellants contended that the subsequent North-West Frontier Province Finance (Amendment) Ordinance, VII of 2003, and the North-West Frontier Province Hotel Tax Rules, 2003, particularly Rule 4, extended beyond the legislative authority granted by the original Ordinance, rendering the tax assessment ultra vires. The Supreme Court meticulously analyzed the legislative framework, emphasizing the distinction between taxing statutes and machinery provisions. Citing pivotal cases like West Punjab Province v. K.B. Amir-ud-Din a... |
| 1962 SLD 247, (1962) 43 ITR 387 | CIVIL APPEAL Nos. 145 OF 1959 AND 146 OF 1961 , decided on 25.07.1961 | In the landmark case of Lalji Haridas and Chhotalal Haridas versus the Income Tax Officer, the Supreme Court of India delivered a pivotal decision on July 25, 1961, underscoring the intricacies of jurisdiction and procedural adherence within the realm of income tax law. The appellants, brothers Lalji and Chhotalal Haridas, challenged the validity of notices issued by the Income Tax Officers of their respective jurisdictions, contesting the authority and procedural correctness of the tax assessments initiated against them. Central to their argument was the contention that the assessment proceedings were barred by the limitation period stipulated under Section 34(3) of the Indian Income-tax Act, 1922, and that the transfer of their case files to different officers was executed without proper authorization, thereby infringing upon their legal rights. The Supreme Court meticulously dissected the appellants' assertions, emphasizing that issues related to limitation periods should be addres... |
| 1998 SLD 1409, 1998 PLC 513 | Civil Petition No. 187 of 1996 , decided on 08.12.1997 | In the landmark case of Asghar Ali versus Director General, Antinarcotics Task Force and others, the Supreme Court of Pakistan delivered a pivotal decision on December 8, 1997. The case centered around the petitioner, Asghar Ali, who was employed as a Field Investigating Officer with the Pakistan Narcotics Control Board (PNCB) in Attock. In 1990, Ali was implicated in a contraband drugs case involving M/s. Mumtaz Abbasi and Afrahim Abbasi, leading to his arrest and subsequent dismissal from service under the Government Servants (Efficiency and Discipline) Rules, 1973, specifically Rule R.4 and Article 212(3) of the Constitution of Pakistan. Ali contested his dismissal, arguing that his absence from duty was due to medical reasons and that his detainment disrupted his ability to apply for leave promptly. Despite these claims, the Federal Service Tribunal and subsequently the Supreme Court found his justifications lacking. The petitioner failed to provide adequate documentation or timel... |
| 2000 SLD 749, 2000 SCMR 247, 2000 SLD 1161 | Civil Petition No.603-L of 1999 , decided on 16.09.1999 | This case revolves around the interpretation and enforcement of the West Pakistan Urban Rent Restriction Ordinance, 1959, specifically concerning the bona fide personal needs of landlords and the compliance of tenants with rent orders. The Supreme Court of Pakistan ruled on the validity of the actions taken by lower courts regarding the striking off of the tenant's defense due to failure to comply with rent deposit orders. The case highlights critical aspects of landlord-tenant relationships and the importance of adhering to legal obligations under rental agreements. The court's decision reinforces the authority of the Rent Controller and appellate authorities in determining issues of rent compliance. The ruling serves as a significant precedent in the realm of urban rent regulations, emphasizing the necessity for tenants to maintain timely rent payments to protect their rights and defenses in eviction proceedings.... |
| 2000 SLD 639, 2000 PLD 6 | Criminal Bail Applications Nos. 88, 200, 159 and 6 , decided on 02.08.1999 | In this significant case from the Sindh High Court, Riaz Ahmed Goharshahi sought pre-arrest bail amidst serious allegations involving a murder case and possession of a forged weapon. The court's decision hinged on claims of malicious prosecution linked to the applicant's religious beliefs, indicating that certain segments of the Ulema had targeted him, branding him a heretic. The court analyzed the evidence, including affidavits supporting the applicant's claim of being elsewhere during the incident. Ultimately, the court underscored the importance of protecting individuals from unwarranted legal actions rooted in personal vendettas, thus granting bail to safeguard the applicant's dignity and honor. This case underscores the intersection of law and personal beliefs, highlighting how judicial processes can be influenced by societal and religious contexts.... |
| 2000 SLD 40, 2000 PTD 3580, (1999) 238 ITR 683 | , decided on 03.03.1998 | In the landmark case of SESHASAYEE PAPER AND BOARDS LIMITED vs COMMISSIONER OF Income Tax, the Madras High Court delivered a pivotal judgment on March 3, 1998, delving into the intricate aspects of the Indian Income Tax Act, 1961. The case revolved around Tax Cases Nos.2043 and 2044 of 1984, prompting references Nos. 1501 and 1502 of 1984. Presided over by Justices R., JAYASIMHA BABU, and N. V. BALASUBRAMANIAN, the court scrutinized the jurisdiction and competence of the Commissioner of Income-tax under various sections of the Act. Central to the case was the examination of whether the Commissioner possessed the authority under section 263 to revise the assessment order initially passed by the Inspecting Assistant Commissioner of Income-tax (Assessment), as per section 125A of the same Act. The High Court affirmed the Commissioner's jurisdiction, referencing the Indian Income Tax Act's specific provisions. Additionally, the competence of the Commissioner to revise parts of the assessm... |
| 2006 SLD 361, 2006 CLD 556 | EMD/CO.233/73/2002 , decided on 03.03.2006 | In the case EMD/CO.233/73/2002, the Securities and Exchange Commission of Pakistan scrutinized Hajara Textile Mills Limited for violations under the Companies Ordinance, 1984, during a 2005 right issue. The Directors of the company converted a Rs.68.75 million loan into equity without proper disclosure, contravening the Companies (Issue of Capital) Rules, 1996, and the Balloters, Transfer Agents and Underwriters Rules, 2001. This financial misconduct led to the dilution of ordinary shareholders' equity and raised significant corporate governance concerns. The Commission issued fines to the Chief Executive and Directors for misrepresenting the use of right issue proceeds and failing to comply with statutory obligations. Despite acknowledging the Directors' commitment to reviving the company's fortunes, the Commission emphasized the importance of transparency and regulatory compliance. The Directors were ordered to provide revised financial strategies and business plans within a specifie... |
| 1982 SLD 388, 1982 SCMR 575 | Civil Petition for Special Leave to Appeal No. 143 , decided on 15.12.1980 | This case revolves around the interpretation and application of the Punjab Pre-emption Act and the Court Fees Act in a pre-emption suit. The respondent, Fajar Ali, filed for pre-emption against the petitioners, relying on his status as a collateral of the vendor. The initial court proceedings highlighted issues around court fees, with the trial court dismissing the suit due to improper stamping, despite the plaintiff's compliance with court orders. The case emphasizes the importance of accurate court fee assessments and the responsibilities of court officials. The appellate courts reinforced the principle that litigants should not be penalized for administrative mistakes of officials, ensuring fairness in legal proceedings. The Supreme Court's decision underscores the judiciary's role in safeguarding the rights of litigants and maintaining the integrity of the legal process. This case serves as a significant reference point for future pre-emption cases and discussions surrounding court... |
| 2016 SLD 1567, 2016 PLJ 246 | Crl. M./BA No. 57-P of 2015 , decided on 23.01.2015 | In the landmark decision of Crl. M./BA No. 57-P of 2015, adjudicated by the Peshawar High Court on January 23, 2015, the petitioner, Habeeb Ullah, successfully secured post-arrest bail against the State. This case revolves around allegations under the Criminal Procedure Code, 1898, specifically Section 497(1), and related provisions of the FER Act, 1997, and AML Act, targeting illegal Hundi Hawala operations and money laundering activities. The Federal Investigation Agency (FIA) conducted a raid based on Inquiry No. 23/2012, seizing substantial cash, Hundi documents, and receipts from the petitioner’s premises. However, the court identified critical procedural deficiencies, including the lack of test purchases and the absence of independent witnesses during the FIA’s investigation, which contravened Sections 103 Cr.P.C. and 19 FER Act. These lapses suggested malafide intentions by the authorities, undermining the prosecution's case. The High Court emphasized the fundamental principle t... |
| 1993 SLD 902, 1993 SCMR 2298 | Civil Petition for Leave to Appeal No. 403-K of 19 , decided on 28.11.1991 | In the landmark case of Civil Petition for Leave to Appeal No. 403-K of 1991, the Supreme Court of Pakistan addressed significant issues concerning the upgradation of civil servants within governmental structures. Decided on November 28, 1991, the case centered around Syed Nasimul Haq Naqvi, who sought to challenge the denial of his promotion to BPS-17, a senior grade in the civil service, effective from August 8, 1983. The primary contention from the Department was that Mr. Naqvi lacked a Master's degree, thereby making him ineligible for the upgradation under the existing notification. However, Mr. Naqvi argued that the original notification did not stipulate the necessity of a Master's degree, and therefore, the denial was unfounded. The Supreme Court meticulously examined the merits of the case, reviewing the notification dated August 8, 1983, which initiated the upgradation of certain posts from Grade-16 to Grade-17. The petitioner highlighted that other civil servants had been g... |
| 2019 SLD 1945, 2019 PCRLJ 1316 | Criminal Appeal No. 99 of 2017 , decided on 19.12.2018 | In the case of Allah Ditta alias Dittu v. The State and Another, the Islamabad High Court addressed serious charges of murder and sexual assault involving a minor victim. The court examined the evidence presented, including witness testimonies and medical reports, which indicated that the victim had died from multiple injuries. The court found inconsistencies in witness statements, particularly regarding the identification of the accused. Despite the lack of conclusive evidence for the charge of rape, the court upheld the conviction for murder, highlighting the importance of due process and the rights of juvenile offenders under the Juvenile Justice System Ordinance. This case underscores the complexities involved in legal proceedings concerning serious crimes against minors, the necessity of credible evidence, and the legal protections afforded to juveniles in the justice system.... |
| 1996 SLD 206 = 1996 PLD 163 | Civil Appeal No.726 of 1992 , decided on 03.12.1995 | The case centers around the admission of Miss Zubeda Bibi to Bolan Medical College in Quetta based on her father's domicile certificate. The Selection Committee initially denied her admission, citing the requirement for a domicile certificate from the Pishin District after the bifurcation of Quetta District in 1975. The Supreme Court of Pakistan found that the domicile certificate issued to her father in 1973 was still valid for the area now within Pishin District. The court ruled that the denial of admission was hyper-technical and did not consider the bona fide residency of the petitioner and her family. This decision underscores the importance of fair educational opportunities and the legal recognition of domicile certificates in Pakistan, especially in cases involving educational institutions. The ruling also highlights the court's commitment to ensuring that procedural lapses do not unjustly hinder a student's right to education.... |
| 2004 SLD 2184, (2004) 266 ITR 548 | IT REFERENCE NO. 88 OF 1992 , decided on 15.01.2004 | In the landmark case of Commissioner of Income Tax v. P.B. Corporation, the Gujarat High Court explored the extensive powers of the Appellate Tribunal under section 254 of the Income-tax Act, 1961. The core issue revolved around whether the Tribunal could entertain appeals from respondents who had not filed any objections against the previous orders of the Appellate Assistant Commissioner (AAC). The court affirmed that the Tribunal is empowered to pass appropriate orders, even in favor of parties that have not formally appealed, thus promoting judicial efficiency and fairness in tax assessments. The case illustrates the importance of comprehensive evidence gathering and the Tribunal's role in ensuring that all parties are afforded a fair opportunity to present their case, resonating with principles of natural justice. This ruling is critical for tax law practitioners and highlights the dynamic interplay between appellate powers and procedural fairness in tax assessments, making it a si... |
| 2003 SLD 3446, 2003 PLD 290 | Civil Appeal No. 1746 of 1996 , decided on 07.01.2003 | In the case of Civil Appeal No. 1746 of 1996, the Supreme Court of Pakistan addressed the issue of interest on a decretal amount under the Civil Procedure Code (CPC). The appellants, led by Raja Muhammad Sadiq, sought recovery of damages amounting to Rs. 11,32,000 from the respondents, including WAPDA. The trial court had initially decreed for a sum of Rs. 4,88,448 with an interest rate of 8% per annum until payment. The High Court later modified this decree, which prompted the appellants to appeal to the Supreme Court. The Supreme Court ruled that interest should be awarded from the date of the suit, emphasizing the discretionary nature of interest awards under section 34 of the CPC. This case highlights the judiciary's critical role in interpreting and applying procedural laws regarding financial claims and interest, marking a significant precedent in civil litigation concerning damages and interest claims. Keywords: Supreme Court, Civil Procedure Code, interest on damages, legal pre... |
| 1991 SLD 1445, 1991 SCMR 1907 | Civil Petition for Leave to Appeal No. 16-Q of 198 , decided on 20.09.1989 | In the case of Civil Petition for Leave to Appeal No. 16-Q of 1989, the Supreme Court of Pakistan addressed a dispute concerning route permits under the West Pakistan Motor Vehicles Ordinance. The case arose from the cancellation of a route permit of a transporter, Sorab Khan, who contested the decision made by the Balochistan High Court. The court found that the earlier ruling in Malik Niaz Muhammad v. Provincial Transport Authority, which clarified the legal framework surrounding route permits, rendered further examination unnecessary. The Supreme Court emphasized that the respondent was operating within the legal parameters established by the authorities. This case highlights the importance of adhering to regulatory frameworks governing transportation and the significance of authoritative judicial pronouncements in resolving disputes. It serves as a critical reference for transport law and administrative procedures regarding route permits in Pakistan.... |
| 2018 SLD 2619 = 2018 PCRLJ 1513 | Cr. A. No. 251-P of 2016 , decided on 13.06.2018 | This case revolves around the conviction of Muhammad Arshad under the Khyber Pakhtunkhwa Child Protection and Welfare Act for sexual abuse against a minor. The Court addressed the legal implications of the accused's death during the appeal process, specifically focusing on the provisions of Section 431 of the Criminal Procedure Code, which stipulates that the appeal will abate concerning imprisonment but not regarding the fine. The decision upheld the conviction for the fine, highlighting that financial penalties can be pursued against the estate of the deceased. This case underscores the judicial commitment to safeguarding children's rights and ensuring that justice prevails in sexual abuse cases, even posthumously.... |
| 1993 SLD 1114, 1993 PLC 13 | C.P. Nos. 39 and 90 of 1992 , decided on 14.07.1992 | In the landmark case of C.P. Nos. 39 and 90 of 1992, the Quetta High Court examined the legality of the registration of trade unions formed by employees of the Government of Balochistan. The court's decision hinged on the interpretation of the term 'worker' as defined in the Factories Act and the Industrial Relations Ordinance. The court concluded that the employees involved were civil servants and thus fell outside the scope of the definitions that would allow them to form unions. This ruling reinforces the legal framework around the rights of civil servants in Pakistan, particularly in relation to collective bargaining and unionization. The case serves as a precedent for future disputes regarding the classification of government employees and their rights under labor laws, highlighting the ongoing tension between government employment regulations and workers' rights.... |
| 2002 SLD 3015, (2002) 259 ITR 625 | This case revolves around the interpretation of section 273 of the Income-tax Act, 1961, which deals with penalties for false estimates of advance tax. The Allahabad High Court, led by Justices M. Katju and Yatindra Singh, addressed the question of whether the Assessing Officer must document his satisfaction before initiating penalty proceedings. The appellant, Shyam Biri Works P. Ltd., contested the penalty imposed by the Commissioner of Income Tax, arguing that the Assessing Officer did not record his satisfaction prior to the penalty notice. The court examined relevant precedents, including CIT v. Ram Commercial Enterprises Ltd. and Becker Gray & Co. (1930) Ltd. v. ITO, ultimately concluding that while the Assessing Officer must have satisfaction regarding the penalty, there is no requirement for this satisfaction to be recorded in writing. This ruling clarifies procedural aspects of tax law enforcement and emphasizes the need for clear legislative language regarding documentation r... | |
| 1982 SLD 1146, (1982) 136 ITR 855 | CRIMINAL APPEAL No. 178 OF 1977 | This case revolves around the interpretation of Section 52 of the Indian Income-tax Act, 1922, focusing on the concepts of mens rea and false declarations in tax returns. The accused, an income-tax assessee, filed two separate returns for the assessment year 1958-59, leading to allegations of false statements and tax evasion. The court examined the circumstances under which the returns were filed, emphasizing the necessity of proving intent in criminal tax cases. The decision highlights the importance of understanding tax law compliance and the implications of filing multiple returns. This case is significant for taxpayers and advocates alike, as it clarifies the legal standards required to establish culpability in tax-related offences. It underscores the need for transparent and honest disclosures in tax filings, and the consequences of failing to adhere to these standards. As tax laws evolve, this case serves as a pivotal reference for future cases involving similar issues, making it... |
| 2011 SLD 1499 = 2011 PTD 2427 | Complaint No.32/ISD/Cus(08)/301 of 2011 , decided on 19.07.2011 | This case revolves around the unlawful detention of consignments containing cigarette paper by the Customs authorities at Peshawar. The complainant, Messrs Saeed Shinwari Ltd. from Afghanistan, filed a complaint with the Federal Tax Ombudsman after their goods were detained on the basis that there was no cigarette industry in Afghanistan to justify the import. The Ombudsman examined the evidence provided, including a letter from the Nangarhar Chamber of Commerce confirming the existence of a cigarette industry. The Customs authorities failed to provide a plausible explanation for the detention, leading to a recommendation for the Federal Board of Revenue to take corrective actions. This case highlights issues related to customs regulations and the importance of accurate documentation in transit trade. It also raises questions about the authority of Customs to detain goods based on subjective perceptions rather than concrete evidence. Keywords: Customs Act, Afghan Transit Trade Agreemen... |
| 2005 SLD 1658, 2005 CLD 1123 | R.F.AS. Nos.92, 93, 351 and 398 of 2003 , decided on 09.06.2004 | In the case of R.F.A.S. Nos.92, 93, 351, and 398 of 2003, the Lahore High Court addressed multiple appeals arising from a financial dispute involving Atlas Investment Bank Limited and Messrs Plastic Bags Packing (Pvt.) Limited. The court provided an interim decree to the financial institution while remanding the case for further factual determination. The judgment emphasized the significance of evidence in establishing claims related to financial recovery and the procedural adherence of the Banking Court. This case serves as a precedent in financial institution recovery processes under the Financial Institutions (Recovery of Finances) Ordinance and the Civil Procedure Code, ensuring due process in financial litigations. Key terms include financial recovery, interim decree, and procedural compliance, which are essential for understanding the nuances of financial law in Pakistan.... |
| 1990 SLD 1316 = 1990 PLC 239 | Appeal No. 147(K) of 1985 , decided on 12.09.1989 | In this significant case, Dr. Muhammad Younis Noorwala appealed against his removal from service as a Medical Officer with WAPDA. The Tribunal found that while the appellant's absence without leave was not justified, the penalty of removal was excessively harsh given the circumstances, including the illness of his wife. The Tribunal ruled to modify the punishment to a one-year stoppage of promotion, allowing reinstatement without back pay. This case highlights the balance between disciplinary actions and the consideration of personal circumstances in employment law. It emphasizes the importance of fair treatment of employees while upholding organizational discipline. The ruling serves as a precedent for similar cases, ensuring that penalties are commensurate with the nature of misconduct. Keywords: WAPDA, employment law, disciplinary action, reinstatement, service tribunal.... |
| 1988 SLD 2426, 1988 SCMR 1074 | Civil Petition No. 1193 of 1983 , decided on 02.04.1988 | In the case of Civil Petition No. 1193 of 1983, the Supreme Court of Pakistan addressed a pre-emption suit under the Punjab Pre-emption Act, 1913. The petitioners, who were vendees, sought leave to appeal after the trial court's decree was overturned by the Additional District Judge on the grounds of time limitation related to court-fee deficiency. The High Court restored the trial court's decision, prompting the petitioners to challenge the findings on the principle of 'sinker' and the timeliness of the pre-emptor's suit. However, the Supreme Court found the petitioners' arguments unmeritorious as they failed to contest the trial court's findings at earlier stages. The court emphasized adherence to procedural timelines and the significance of established legal principles, ultimately dismissing the petition. This case highlights the critical nature of challenging findings in lower courts and the strict adherence to procedural requirements, serving as a vital precedent in pre-emption la... |
| 1999 SLD 864 = 1999 CLC 762 | Customs Appeal No. 1 of 1997 , decided on 08.12.1998 | This case revolves around the classification of Tetrapropylene Benzene Sulphonic Acid under the Customs Act and the appropriate PCT heading for taxation purposes. The Sindh High Court reviewed the appeal following a decision from the Customs, Excise and Sales Tax Appellate Tribunal. The appellants argued that their chemicals were misclassified, leading to an unjust tax assessment. The court highlighted the importance of subjective examination of the consignment ingredients, asserting that the Customs Authorities must adhere to legal protocols when classifying goods. The ruling underscored the necessity for transparency and adherence to established procedures, particularly when external reports are involved. The decision has implications for future classifications under the Customs Act, emphasizing the need for due diligence by authorities in assessing imported goods. Key terms include Customs Act, classification, Tetrapropylene Benzene Sulphonic Acid, PCT heading, subjective examinatio... |
| 1978 SLD 1158, 1978 PLC 537 | 11/Neem , decided on 10.01.1978 | This case involved Nowshad Khan, a fabricator at Hashtnagar Industries, who was dismissed without reason after serving since March 6, 1975. He contested his dismissal, asserting that he was a permanent workman despite his contractual employment. The Labour Appellate Tribunal found that his work was likely to last more than nine months, classifying him as a permanent workman under the relevant laws. The tribunal highlighted procedural violations in the dismissal process, leading to the conclusion that Khan's termination was illegal. The decision emphasizes the importance of adhering to established procedures in employment disputes and clarifies the interpretation of 'permanent workman' in the context of contractual employment. This case is significant in labor law, particularly regarding the rights of workers employed under contractual agreements and the protections afforded by labor statutes.... |
| 1979 SLD 1469, 1979 PCRLJ 432 | Criminal Appeal No. 140 and Confirmation Case No. | The case involves Jamil Ahmed, who was convicted of murdering his father-in-law, Afzal Khan, in Karachi. The incident occurred on February 1, 1974, when the appellant attacked the deceased with a knife after a dispute. Eyewitnesses, including neighbors and the victim's daughter, provided consistent testimony about the events leading to the murder. The medical examination revealed serious injuries that were fatal. The appellant's defense claimed provocation due to the presence of the deceased's alleged paramour, but the court found no evidence supporting this claim. The court emphasized the premeditated nature of the crime and the lack of evidence for any mitigating factors, leading to the confirmation of the death sentence. This case highlights issues of domestic violence, the reliability of eyewitness testimony, and the legal standards for murder convictions in Pakistan.... |
| 1989 SLD 2808 = 1989 PLC 837 | Writ Petition No. 546 of 1986 , decided on 31.05.1989 | In the case of Sh. Muhammad Yaqoob Khan vs. Municipal Committee, the Lahore High Court addressed the legality of a premature retirement order issued against the petitioner after he completed 25 years of service. The court examined the procedural deficiencies in the issuance of the retirement order, emphasizing the necessity for the Municipal Committee to follow due process as stipulated in the Punjab Local Councils and Municipal Committees Servants (Retirement), Rules, 1966. The court found that the Chairman's unilateral decision without the Committee's consultation was invalid. Furthermore, it highlighted the importance of communicating adverse entries in an employee's record, as their non-communication rendered them unusable against the employee. The ruling reinstated the petitioner, underscoring the significance of lawful authority and procedural compliance in administrative decisions. This case is pivotal for understanding the rights of local council employees and the procedural sa... |
| 2024 SLD 4061, 2024 PLJ 146 | W.P. No. 6216 of 2024 , decided on 21.05.2024 | In the case of W.P. No. 6216 of 2024, the Lahore High Court addressed the issue of the unlawful cancellation of an official quarter allotment. The petitioner, Muhammad Yasir Fareed, contested the decision by the Deputy Commissioner Muzaffargarh, which was made without prior notice or a hearing. The court highlighted the importance of natural justice, which mandates that individuals must be given an opportunity to present their case before any adverse actions are taken against them. The decision underscored that the lack of notice rendered the cancellation order unsustainable in law. Therefore, the court allowed the petition, set aside the previous order, and instructed the respondents to issue a new, legally sound decision. This case is significant as it reinforces the legal principle that all administrative actions must adhere to due process, ensuring fairness and justice in public administration. Keywords: Lahore High Court, natural justice, administrative law, writ petition, due pro... |
| 2024 SLD 4117, 2024 PLJ 34 | Crl. Misc. No. 6298-B of 2022 , decided on 29.09.2022 | This case revolves around the petition for post-arrest bail concerning serious allegations of theft under the Pakistan Penal Code. The petitioner, Muhammad Bilal, was implicated in a significant theft case where a substantial amount of money was reported stolen. The legal discussion hinged on the interpretation of the Criminal Procedure Code and the conditions under which bail can be granted. The court emphasized the lack of direct evidence against the petitioner and highlighted the absence of prior criminal history, aligning with legal precedents that favor granting bail unless compelling reasons dictate otherwise. The ruling is significant in clarifying the application of Section 497 of the Criminal Procedure Code, particularly in cases lacking direct evidence. This decision underscores the importance of reasonable doubt in criminal proceedings and sets a precedent for future cases involving similar circumstances. Key phrases in this summary include 'post-arrest bail', 'Pakistan Pena... |
| 1990 SLD 42, 1990 PTD 368 | Income Tax Reference No. 256 of 1982 , decided on 10.02.1989 | This case revolves around the procedural aspects of reassessment under the Income Tax Act, 1961, particularly focusing on the implications of the annulment of an original assessment order. In this case, the Kerala High Court addressed two key questions regarding the legality of the Tribunal's dismissal of the Revenue's appeal concerning an addition to the income of K. Kesava Reddiar. The court ruled that the original assessment order had been superseded by a subsequent reassessment order, thereby nullifying the basis for the Revenue's appeal. The court reinforced the principle that a fresh order of assessment must be made following a reassessment, and the original order cannot survive in any manner. This ruling is significant for tax law practitioners as it clarifies the procedural hierarchy and the finality of reassessment orders. It highlights the importance of adhering to proper legal procedures in tax assessments and reassessments, ensuring that all parties understand their rights ... |
| 1989 SLD 1915, 1989 SCMR 1785 | Civil Petition for Leave to Appeal No.36 of 1988 , decided on 16.05.1989 | This case revolves around the procedural complexities of filing appeals within the framework of the Punjab Service Tribunals Act and the Civil Procedure Code. The Supreme Court of Pakistan addressed critical questions regarding the nature of mercy petitions and their treatment as formal proceedings. The case highlights the importance of adhering to procedural requirements and the implications of filing timelines in administrative law. The decision underscores the court's role in ensuring that justice is served while adhering to legal protocols. Key terms include 'mercy petition', 'time-bar', 'departmental authority', and 'Tribunal appeal'. This case serves as a significant reference point for understanding the procedural aspects of administrative law in Pakistan.... |
| 2023 SLD 464, 2023 PCRLJ 174 | Criminal Appeal No. 279-P and Murder Reference No. , decided on 22.03.2022 | This case involves a criminal appeal concerning the murder of the complainant's son, where the accused was charged under Section 302(b) of the Penal Code (XLV of 1860). The case highlights key legal principles regarding the appreciation of evidence, the credibility of eyewitnesses, and the necessity for corroborative proof in criminal trials. The decision underscores the fundamental legal tenet that the burden of proof lies with the prosecution, and any ambiguity in the evidence must be resolved in favor of the accused. The court critically evaluated the procedural aspects of the investigation, including the recovery of the alleged murder weapon, and found that the trial court had failed to appreciate the evidence correctly, leading to an erroneous conviction. The ruling reinforces the importance of rigorous standards in criminal law and the protection of individual rights against wrongful convictions. Key terms include 'criminal appeal', 'murder reference', 'evidence appreciation', 'e... |
| 1963 SLD 419, (1963) 49 ITR 533, (1969) 19 TAX 187 | IT REFERENCE No. 50 OF 1962 , decided on 05.10.1962 | This case highlights the critical distinction between business expenses and profit allocations in the context of income tax deductions. The Bombay High Court examined the legal framework under the Income Tax Act, particularly Section 10(7), which governs the computation of profits for insurance companies. The court's decision underscores the importance of correctly categorizing payments to policyholders and the implications for tax liability. It serves as a significant precedent for similar cases involving insurance firms and their treatment of bonuses. The ruling emphasizes that payments classified as bonuses could be interpreted as profit distributions rather than operational costs, affecting their deductibility under tax law. Legal practitioners and tax professionals must scrutinize the nature of such payments to ensure compliance with tax regulations while optimizing tax positions for their clients. Keywords: Income Tax Act, deductions, insurance companies, business expenses, profi... |
| 1987 SLD 900, 1987 MLD 1519 | D-223 of 1985 , decided on 29.01.1986 | In the case of Constitutional Petition No. D-223 of 1985, the Sindh High Court addressed the matter of driving licence suspension under the West Pakistan Motor Vehicles Ordinance. The case arose after the petitioner, Muhammad Ibrahim Memon, was involved in a fatal accident leading to the suspension of his driving licence for three years. The court ruled that the mere pendency of a criminal case does not suffice for such a suspension. The court highlighted that there must be concrete evidence of the driver's previous conduct indicating a danger to public safety. The ruling reinforced the principle of fair assessment in legal proceedings, particularly in cases involving driving privileges, ensuring that individuals are not penalized without substantial proof. Keywords related to this case include driving licence reinstatement, legal standards for licence suspension, and fair legal proceedings.... |
| 1987 SLD 1171, 1987 PLC 447 | D-103 of 1985 , decided on 28.09.1985 | In this case, the Sindh High Court reviewed the decision of the Sind Labour Appellate Tribunal regarding the dismissal of an employee by Glaxo Laboratories (Pakistan). The case revolved around allegations of misconduct against the employee, who claimed to have been mistreated by company officers. The Labour Appellate Tribunal found in favor of the employee and ordered reinstatement, which the High Court upheld. The ruling highlighted the Labour Tribunal's authority to assess all facts and ensure fairness in grievance applications under the Industrial Relations Ordinance. This case underscores the importance of fair labor practices and the right to appeal against wrongful terminations, particularly in cases involving mental health considerations. Trending keywords: labor rights, wrongful termination, industrial relations, employee misconduct, mental health in the workplace.... |
| 1998 SLD 1328, 1998 SCMR 523 | Criminal Petition for Leave to Appeal No.276-L of , decided on 04.09.1995 | In the case of Muhammad Afzal vs. Khalil-ur-Rehman, the Supreme Court of Pakistan addressed issues of criminal law, particularly concerning the suspension of sentences in light of weak motives and evidence. The Court emphasized the importance of thorough investigations and the implications of a deceased's criminal history in determining the merit of a case. The decision serves as a precedent in criminal jurisprudence regarding bail and sentence suspension. Keywords such as 'criminal law', 'suspension of sentence', and 'Supreme Court of Pakistan' are vital for understanding the nuances of legal proceedings in Pakistan.... |
| 2022 SLD 1099, 2022 SCMR 1520 | Civil Petition No. 2692-L of 2016 , decided on 03.01.2022 | This case revolves around the dismissal of a police official, Muhammad Iqbal, from service based on alleged involvement in a narcotics case, leading to his arrest and subsequent disciplinary actions taken against him. The Supreme Court of Pakistan, in its ruling, highlighted the significance of the acquittal of the petitioner by the High Court, which rendered the grounds for his dismissal invalid. The Court's decision underscores the importance of due process, the right to a fair hearing, and the separation of departmental and criminal proceedings. The ruling allows for the possibility of new disciplinary proceedings, emphasizing a balanced approach to justice in civil service matters. This case serves as a precedent for similar cases involving police officials and the implications of criminal allegations on their employment status.... |
| 1994 SLD 935, 1994 SCMR 1847 | Criminal Appeal No. 99 and Criminal Petition for L , decided on 18.11.1991 | This case revolves around the tragic incident involving the murder of Mst. Maqsoodan Bibi, where the Supreme Court of Pakistan upheld the conviction of the accused, Muhammad Din alias Manni and Mst. Mukhtari. The case highlighted significant aspects of criminal law, particularly regarding the interpretation of evidence under the Penal Code. The court assessed the credibility of eyewitness accounts, the context of the alleged motive, and the procedural adherence during the trial. It was determined that the evidence presented by the prosecution was sufficient to uphold the conviction, despite the defense's claims of the alleged motive being insufficient. The decision serves as a crucial precedent in understanding the application of section 302/34 of the Penal Code, and it reiterates the importance of thorough judicial examination in cases of severe criminal offenses. The ruling also touches upon the constitutional provisions related to appeal processes. Legal practitioners and scholars s... |
| 1997 SLD 632, 1997 SCMR 558 | Civil Petition for Leave to Appeal No.71-Q of 1995 , decided on 18.07.1995 | In the case of a petition for special leave to appeal, the Supreme Court of Pakistan examined the circumstances surrounding the admission of a candidate to a medical college based on domicile rights. The petitioner, who had served in the Loralai District and possessed a valid domicile certificate, was denied admission despite having higher marks than another candidate. The Supreme Court's decision focused on the legal implications of domicile and the validity of the High Court's previous ruling. The court emphasized the importance of maintaining the integrity of domicile certificates and the rights of individuals who have established residency through service and family ties. This case highlights significant issues regarding educational admissions and the legal standards governing domicile verification, making it a critical reference for future cases involving similar circumstances. The ruling underscores the need for fair consideration in admissions processes and the protection of an ... |
| 1981 SLD 1322, 1981 PLD 516 | R.F.A. No. 11 of 1968 , decided on 16.06.1981 | This case involves a significant interpretation of the Land Acquisition Act, 1894, specifically focusing on the jurisdiction of the courts in matters of land acquisition and compensation. The Supreme Court of Pakistan addressed the limitations of the designated Court's powers regarding references made under the Act. The ruling clarified that once a reference is made by the Collector, the designated Court cannot question the validity of that reference based on the timeliness of the objection. This decision is crucial for understanding how procedural rules affect the rights of landowners and the authority of the courts in land acquisition cases. The case emphasizes the importance of adhering to statutory provisions and the implications of administrative decisions in the land acquisition process.... |
| 1985 SLD 1982, 1985 PLC 592 | F. D. 144 of 1984 , decided on 23.10.1984 | In a significant ruling by the Labour Appellate Tribunal, Punjab, the case revolves around the wrongful dismissal of a bus conductor accused of fare misappropriation. The tribunal scrutinized the evidence, highlighting the absence of direct witness testimonies from the passengers involved. This case emphasizes the importance of proper procedural conduct in disciplinary actions against employees. The decision underscores that without solid evidence, especially direct witness accounts, allegations of misconduct cannot be upheld. This ruling serves as a crucial precedent in labor law, reinforcing the need for fair hearings and the protection of employee rights against unfounded accusations. The keywords relevant to this case include 'employee rights', 'misconduct', 'labour law', 'disciplinary action', and 'evidence in employment disputes'.... |
| 2017 SLD 1741 = 2017 CLD 772 | W.P. No. 1193 of 2017 , decided on 01.02.2017 | This case revolves around the enforcement of environmental laws under the Punjab Environmental Protection Act, 1997. The Lahore High Court addressed a petition challenging the sealing of a business unit for non-compliance with an Environmental Protection Order (EPO). The petitioner, running Ali Steel Works, faced allegations of causing air and noise pollution, leading to the issuance of an EPO by the EPA. The court ruled that the EPA had the authority to seal the unit to prevent further environmental harm, emphasizing that public safety and health take precedence in such matters. The case highlights the significance of the precautionary principle in environmental law, as well as the balance between individual rights and collective environmental responsibilities. The decision reinforces the role of regulatory agencies in enforcing compliance with environmental standards and protecting public welfare. Keywords: Environmental Law, Punjab Environmental Protection Act, EPO, Public Health, E... |
| 2013 SLD 2879, 2013 YLR 2500 | Civil Revision No. 179 of 2009 , decided on 28.06.2013 | In the case of Civil Revision No. 179 of 2009, the Balochistan High Court dealt with a petition for declaration and injunction regarding land ownership. The petitioner, Nasir Ali, claimed ownership based on possession and construction of a boundary wall and a medical store on government land. The court highlighted that illegal possession does not confer title and that the courts must not perpetuate illegal acts. The suit was dismissed due to lack of evidence supporting the petitioner's claim and because it was barred by time. The case illustrates the legal principles surrounding unauthorized possession and the protection of public property. Keywords: trespass, illegal construction, property rights, government land, court decision.... |
| 1980 SLD 259, 1980 SCMR 353 | Civil Petition No. 92 P of 1978 , decided on 03.12.1979 | In the case of Civil Petition No. 92 P of 1978, the Supreme Court of Pakistan dealt with issues of property ownership and the doctrine of res judicata under the Civil Procedure Code. The case revolved around a dispute regarding land ownership, where the petitioners claimed ownership based on earlier decisions that were not binding on the respondents. The court held that the previous judgments did not apply as the respondents were not parties to those cases, thus allowing them to seek correction of the erroneous land records. This case highlights the importance of party involvement in litigation and the principles governing res judicata, which are crucial for anyone involved in legal disputes over property ownership. The decision reflects the court's commitment to ensuring justice by allowing parties the right to challenge faulty legal entries, reinforcing the significance of accurate legal documentation.... |
| 2019 SLD 1604, 2019 YLR 1490 | Criminal Bail Application No. 422 of 2018 , decided on 07.06.2018 | This case revolves around the bail application of an accused involved in serious offenses related to forgery and cheating under the Passports Act and the Pakistan Penal Code. The applicant sought post-arrest bail after being denied by lower courts. The allegations include illegally de-sealing an office that was sealed by the FIA, leading to the recovery of multiple passports and related documents. The court dismissed the bail application, emphasizing the societal impact of such crimes and the need for stringent action against offenses that compromise public trust. The decision reflects the court's commitment to maintaining law and order and addressing issues related to human trafficking and fraud, particularly in the context of travel services. The case underscores the legal framework surrounding bail applications in non-bailable offenses and the importance of judicial scrutiny in such matters.... |
| 2004 SLD 75, 2004 PTD 2051, (2004) 90 TAX 352 | I.T.A. No. 705/IB of 2003 , decided on 12.04.2004 | The case revolves around the assessment of a non-resident company providing mud logging services to oil exploration companies under the Income Tax Ordinance, 1979. The primary dispute is regarding the classification of income as fees for technical services versus business income. The Tribunal found that the Assessing Officer incorrectly assessed the income without proper notice and failed to adhere to the procedural requirements of the law. The Tribunal's decision to annul the assessment emphasizes the importance of natural justice and proper legal procedures in tax assessments. It serves as a precedent for similar cases involving non-resident companies and their tax obligations under Pakistani law. Key terms include Income Tax Ordinance, non-resident taxation, technical services, assessment annulment, and principles of natural justice.... |
| 1994 SLD 72, 1994 PTD 590, (1994) 69 TAX 89 | Civil T.R. No.30 of 1976 , decided on 17.04.1993 | In the case of Civil T.R. No.30 of 1976, the Lahore High Court addressed the tax obligations of non-resident Swedish nationals working in Pakistan. The court examined the implications of the Income Tax Ordinance, 1979, specifically Section 163, in conjunction with the Convention for Avoidance of Double Taxation between Pakistan and Sweden. The petitioners, employed by a Swedish company, were in Pakistan for less than 183 days while supervising machinery installation. The court found that they qualified for tax exemption under the agreement, ruling against the Income Tax Appellate Tribunal's prior decision. The case highlights critical aspects of international tax law, particularly concerning the treatment of foreign workers and the interpretation of bilateral tax agreements, making it a significant reference point in tax jurisprudence.... |
| 1999 SLD 543, 1999 SCMR 2612 | Civil Petitions for Leave to Appeal Nos.390-K and , decided on 10.02.1998 | This case revolves around the ejectment of a tenant under the Sindh Rented Premises Ordinance, specifically focusing on the landlord's right to file for ejectment without prior notice under Section 18. The Supreme Court of Pakistan ruled on the petitions filed by tenants who contested the orders of the High Court, which had upheld the landlord's right to evict them due to default in rent payment. The court emphasized the importance of the landlord's status as a co-owner and the tenant's failure to contest this point in earlier legal proceedings. The ruling serves as a significant reference for similar cases concerning landlord-tenant disputes, particularly the interpretation of co-ownership and the procedural requirements for eviction under the relevant laws. This case illustrates the complexities of property rights and the legal frameworks governing rental agreements in Pakistan, making it crucial for legal practitioners and stakeholders in the real estate sector to understand the imp... |
| 2022 SLD 2169, 2022 MLD 887 | Criminal Appeal No. 17 of 2021 , decided on 01.12.2021 | In this notable case, Muhammad Razi (alias Muhammad Khalil) was convicted of murder under section 302(b) of the Penal Code and possession of an unlicensed weapon under section 13 of the Arms Ordinance. The incident involved the murder of Anwar Hussain, the brother of the complainant, which was witnessed by three individuals who provided consistent testimonies. Despite the defense's arguments questioning the reliability of the eyewitnesses based on their familial ties to the deceased, the court upheld their credibility. The evidence included the recovery of a 30 bore pistol and corroborating medical examinations. The court acknowledged the juvenile status of the accused, leading to a reduction in his sentence from life imprisonment to fourteen years. This decision underscores the importance of evaluating evidence critically while also considering the age and circumstances of the accused. Keywords: murder, juvenile justice, eyewitness testimony, criminal appeal, evidence evaluation.... |
| 2015 SLD 1681, (2015) 111 TAX 333, 2015 PTD 1625 | I.T.A, No. 2652/LB/2013 , decided on 16.04.2014 | In this case, Gohar Rice Mills challenged the decision of the Commissioner Inland Revenue regarding the selection for audit under the Income Tax Ordinance, 2001. The Appellate Tribunal examined the legal grounds for the selection of the case, particularly focusing on section 177(4)(d) which governs the criteria for audit selection. The Tribunal found that the Commissioner had failed to follow the necessary procedural guidelines laid down by the Federal Board of Revenue (FBR) and had not established sufficient grounds for the audit selection. The Tribunal also noted that similar cases had been dismissed by the Lahore High Court, reinforcing the principle of equal treatment under the law. The decision underscored the importance of adhering to established legal frameworks in tax matters to ensure fairness and justice for all taxpayers. The ruling serves as a significant precedent for future cases involving audit selections and reinforces the need for transparency in tax assessments.... |
| 1985 SLD 841, 1985 SCMR 955 | CIVIL PETITION NO. 807 of 1984 , decided on 09.10.1984 | The case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance in relation to the ejectment of a tenant. The Supreme Court examined the definitions of 'building' and 'non-residential building' under the ordinance and upheld the jurisdiction of the Rent Controller. The need for ejectment was established based on the genuine requirements of the landlord's sons following the landlords' demise. The court's refusal to entertain the appeal reflects a consistent application of the law regarding personal need and the rights of landlords under the Rent Restriction framework, further emphasizing the importance of adhering to the legal definitions in such cases. This decision highlights the balance between tenant rights and landlord needs, a critical aspect of property law in Pakistan.... |
| 1983 SLD 483 = 1983 PLD 448 | F.A.O. No. 36 of 1978/BWP , decided on 06.03.1983 | The case revolves around Sardar Sakhawat-ud-Din and others appealing against a judgment for specific performance of a land sale agreement. The Lahore High Court ruled on procedural aspects of the Civil Procedure Code, particularly focusing on Order VIII, rule 10, which allows a court to decide a case when defendants fail to file written statements. The decision emphasized the importance of compliance with court orders and the implications of neglecting procedural rules. The court affirmed that a trial court could deliver a judgment based on the plaintiffs' claims without needing to record evidence if the defendants failed to present their case. This ruling highlights key principles of civil litigation, including the significance of timely legal responses and the court's discretion in managing cases. The outcome serves as a pivotal reference for similar future legal disputes, reinforcing the need for adherence to procedural norms in civil cases.... |
| 2013 SLD 1886, 2013 PLC 987 | Writ Petition No.807 of 2012 , decided on 05.03.2013 | In the case of Writ Petition No.807 of 2012, the Islamabad High Court addressed the issue of seniority for contractual employees in the civil service. The petitioners, including Yawar Abbas and others, sought the implementation of recommendations made by a committee regarding their seniority and pay protection. The court ruled in favor of the petitioners, stating that their seniority should be fixed from the date of their initial appointment, as per the recommendations of the committee. The ruling emphasized the importance of adhering to the Supreme Court's directions and highlighted the department's failure to act on the committee's recommendations as a serious oversight. This case underlines the rights of employees regarding seniority and regularization in the civil service, reflecting ongoing challenges faced by contractual employees seeking equal treatment and recognition of their service.... |
| 1999 SLD 423, 1999 SCMR 1943 | Criminal Appeal No.546 of 1995 , decided on 13.05.1999 | This case revolves around the conviction of LIAQAT ALI for the murder of Mian Muhammad Aasim, which occurred during an altercation linked to a personal dispute. The Supreme Court of Pakistan, in its ruling dated May 13, 1999, upheld the death sentence imposed by the Punjab Special Court for Speedy Trials. The court emphasized the importance of reliable eyewitness testimony, which was corroborated by medical evidence, and dismissed claims regarding the innocence of the accused. The judges noted that the appellant had no legitimate defense against the overwhelming evidence of his guilt. This case underscores the principles of criminal justice, particularly the evaluation of witness credibility and the significance of motive in establishing guilt. The court's decision reflects a commitment to ensuring justice is served, even in complex cases involving personal motives and violent crimes.... |
| 1980 SLD 208, 1980 SCMR 203 | Criminal Petition for Special Leave to Appeal No. , decided on 14.05.1979 | In the case of Criminal Petition for Special Leave to Appeal No. K 24 of 1979, the Supreme Court of Pakistan examined a request for bail from petitioners involved in the murder of Nasim Kharal, an advocate. The petitioners argued that their names were not mentioned in the FIR, which should warrant their release. However, the Advocate General countered that evidence during the investigation implicated them in a conspiracy to commit murder. The court determined that the case was set to go to trial soon and it was not appropriate to assess the merits of the case at the bail application stage. Thus, the court dismissed the petition for special leave to appeal. This case highlights significant issues surrounding the legal process in criminal cases, including the interpretation of FIRs and the timing of bail applications. Legal professionals and scholars may find this case particularly relevant for understanding the complexities of criminal law and procedural justice in Pakistan.... |
| 1984 SLD 1736, 1984 PLC 1194 | 66/35 of 1983 , decided on 30.12.1983 | The case revolves around Muhammad Naeem Siddiqui's appeal against adverse remarks in his Annual Confidential Report (ACR) for the period of July to November 1981, made by the Deputy Commissioner, Mianwali. The Tribunal found that the negative comments about his work performance and personality were not substantiated by his prior record of service, which highlighted his diligence and competence. The decision underscored the necessity for evaluations to be grounded in factual evidence, reinforcing principles of fairness and accountability in civil service assessments. This ruling aims to protect civil servants from unjust evaluations, ensuring that their professional integrity is maintained. Keywords: civil service, Annual Confidential Report, performance assessment, fairness in evaluations, accountability.... |
| 1966 SLD 191, (1966) 59 ITR 197 | IT REFERENCE NO. 121 OF 1960 , decided on 22.01.1964 | In the case of Prabhat Mills Stores Co. Ltd v. Commissioner of Income Tax, the Calcutta High Court addressed the complexities surrounding the refusal of registration under the Income Tax Act, 1922. This case is significant as it explores the discretionary powers of the Income Tax Officer and the appellate rights of the assessee. The court's decision hinged on the interpretation of sections 23(4), 251, and related provisions of the Income Tax Act. The ruling clarified that the Appellate Assistant Commissioner has the authority to examine the merits of the Income Tax Officer's refusal, even if the refusal was based on defaults related to section 22(2) and section 22(4). This case serves as a critical reference for understanding taxpayer rights, judicial discretion, and the procedural intricacies of tax law. It emphasizes the importance of due process in tax assessments and the necessity for judicial scrutiny in decisions affecting taxpayer registrations, making it a landmark case in tax ... |
| 1989 SLD 410, 1989 SCMR 107, 1989 SLD 966 | Civil Petitions Nos. 5 to 14 of 1982 , decided on 07.06.1988 | In the landmark case of Civil Petitions Nos. 5 to 14 of 1982, the Supreme Court of Pakistan addressed critical issues surrounding the procedural requirements for filing written statements and the implications of failing to comply with such requirements. The Lahore Municipal Corporation sought leave to appeal against the High Court's dismissal of its Civil Revisions, which were primarily based on the application of penalty rules due to the corporation's failure to file the necessary written statement. The Court indicated that it wanted to examine the nature of penalties applicable under the Civil Procedure Code, specifically under Order VIII, Rule 10, and the conditions that warrant compelling a defendant to respond. However, the absence of essential documentation and inadequate legal representation led to the dismissal of the petitions. This case underscores the importance of compliance with procedural rules in civil litigation and the potential consequences of neglecting such obligati... |
| 2023 SLD 6770 | W.P. No.1719 of 2021 | In the case W.P. No.1719 of 2021 heard by the Islamabad High Court, the petitioner Dr. Muhammad Naeem challenged the actions of the Federation of Pakistan. The case was presided over by Judge MIANGUL HASSAN AURANGZEB and involved multiple hearings on dates including 16.11.2022, 17.01.2023, and the final hearing on 28.08.2023. The legal representation included Mr. Tahir Mahmud for the petitioner and a team of learned advocates for the respondents, including Deputy Attorney-General Syed Ahsan Raza Kazmi and Mr. Arshid Mehmood Kiyani. The case is notable for its implications on administrative law and the role of government entities in legal proceedings. The final decision has yet to be documented, but the proceedings highlight the importance of legal representation and the complexities involved in cases against government bodies. This case is relevant for those studying administrative law, legal representation, and the accountability of government entities.... |
| 2020 SLD 2560 = 2020 CLC 427 | R.F.A. No. 199 of 2015 , decided on 01.07.2019 | In the case of R.F.A. No. 199 of 2015, the Islamabad High Court dealt with a dispute over property ownership involving allegations of a benami transaction. The plaintiffs, MST. TAHIRA NOOR and others, claimed that the property was bought under the name of their half-brother, SHAHID HUMAYUN, while their father, Noor Muhammad, was the real owner. The court analyzed the requirements for proving a benami transaction, which include the source of the purchase money, possession of the property, and the relationship between the parties. The court found that the plaintiffs did not provide adequate evidence to support their claims and ultimately dismissed their suit. This case underscores the importance of clear documentation and the burden of proof in property disputes, especially those involving claims of benami ownership.... |
| 1991 SLD 1740, 1991 CLC 694 | Suit No. 182 of Civil Miscellaneous Applications N , decided on 31.01.1991 | The case revolves around a suit filed by the Committee of Receivers of Assets of Mr. Abdul Wahab Galadari against Abdul Wahab Ebrahim Galadari concerning the ownership and control of certain shares in a Pakistani company, Hayat Services (Pakistan) Limited. The plaintiffs sought to enforce a Royal Decree issued in Dubai, claiming it vested the assets in them for the management of the defendant's financial affairs. The court examined issues of jurisdiction, the applicability of foreign decrees, and the principles governing interim relief. The ruling highlighted the importance of maintaining the status quo to prevent irreparable harm while the case is adjudicated. Keywords such as 'jurisdiction', 'interim relief', 'foreign decree enforcement', and 'legal rights protection' are essential for understanding the case's implications.... |
| 1980 SLD 111 = (1980) 42 TAX 122 | Income Tax Reference Case No. 1 of 1971 , decided on 31.03.1980 | The Sindh High Court addressed the taxation of profits derived from the sale of shares by the Pakistan Industrial Credit and Investment Corporation (PICIC) under the Income Tax Act of 1922. The court examined whether the surplus from these transactions constituted a revenue receipt, which would be taxable. The court ruled that the nature of transactions—whether they are investments or trades—depends on the character of the activities undertaken by the PICIC. It highlighted the importance of intent behind the purchases, emphasizing that if shares were bought primarily for investment rather than speculative trading, the resulting profits are not taxable. The decision reaffirmed the principle that the revenue must prove that the profit arose from a taxable source. This case is significant for investment companies and clarifies the standards for determining the taxability of profits arising from share sales. Keywords: income tax, investment company, taxable profit, share trading, revenue r... |
| 1995 SLD 1359, 1995 PLC 603 | Appeal No. 466(P) of 1994 , decided on 14.12.1994 | In the case of Muhammad Nawaz Khan vs. Chief Engineer (Admn.) Water, WAPDA, Lahore, the Federal Service Tribunal addressed a significant issue concerning the correction of a civil servant's date of birth. The petitioner, Muhammad Nawaz Khan, sought to amend his recorded date of birth from 20-3-1935 to 16-1-1938, following a court decree that confirmed the latter as his correct birth date. The Tribunal found that the department's refusal to amend the record constituted discriminatory treatment, violating principles of justice and fairness. The ruling emphasized the importance of adhering to court decrees and acknowledged the precedent set by other cases where similar changes had been made. The Tribunal's decision reinforces the necessity for government departments to comply with judicial orders and rectify clerical errors to uphold the rights of civil servants.... |
| 2021 SLD 2135, 2021 PLJ 108 | F.A.O. No. 96 of 2018 , decided on 24.09.2019 | This case revolves around the eviction of tenants from commercial shops located at Imam Bargah Nasir-ul-Aza, Quetta, under the Balochistan Urban Rent Restriction Ordinance, 1959. The landlord sought eviction citing the need for reconstruction and personal use of the premises for religious purposes. The Quetta High Court, led by Justice Rozi Khan Barrech, upheld the eviction, emphasizing the landlord's rights under the law and the constitutional protection of property rights. The decision highlighted the importance of proper evidence, including approved site plans and the necessity of the premises for the landlord's functions. The court's ruling affirms the precedence of ownership rights over tenancy rights, especially in cases involving bona fide needs. This case is significant for landlords and tenants navigating eviction proceedings and the complexities of property rights in Pakistan.... |
| 2000 SLD 341, 2000 PLD 47 | Writ Petition No. 1854 and Civil Miscellaneous No. , decided on 16.02.2000 | This case revolves around the application filed by Ghulam Zakria Qureshi, a tenant, in response to ejectment proceedings initiated by Khawaja Ghulam Murtaza Lone, the landlord. The petitioner sought the appointment of a Local Commissioner to verify the serial number of his shop, which was disputed in the ejectment proceedings. The Rent Controller and the Additional District Judge disallowed the application, citing that interlocutory orders of the Rent Controller are not appealable under Section 15 of the Urban Rent Restriction Ordinance. The High Court upheld this decision, emphasizing that the remedy of appeal was available to the petitioner against the final order of the Rent Controller. The decision reinforces the principle that certain orders in rent proceedings are not subject to revision or appeal under the Civil Procedure Code, thereby maintaining the integrity of the rent control system. This case highlights the procedural intricacies of rent law and the limitations of judicial... |
| 2017 SLD 123, 2017 PCRLJ 130 | Bail Application No. 323-B of 2015 , decided on 04.01.2016 | In the case of Nasir Khan, the Peshawar High Court addressed the bail application concerning serious charges under sections of the Criminal Procedure Code and the Penal Code for attempted murder. The court highlighted the importance of the evidence presented, including the complainant's account, the injury sustained, and the accused's lengthy abscondence. The ruling reiterated that the mere acquittal of a co-accused does not guarantee bail for another accused. The court's decision emphasizes the necessity of evaluating evidence in the accused's presence, which is pivotal in criminal proceedings. The ruling serves as a significant precedent regarding bail applications in serious criminal cases, stressing the balance between the rights of the accused and the seriousness of the charges. Key terms include bail refusal, criminal procedure, and evidentiary standards in court.... |
| 2021 SLD 2010, 2021 PLJ 64 | W.P. No. 6194-P of 2018 , decided on 07.10.2020 | In the case W.P. No. 6194-P of 2018, the Peshawar High Court addressed the legality of the auction of Gurdwara Bahi Beba Singh, a historical site for the Sikh community. The petitioners, leaders of the Sikh community, contended that the auction proceedings were conducted unlawfully and without their knowledge, violating their constitutional right to manage their religious institution. They sought to challenge the orders that facilitated the auction, claiming the property was integral to their religious practices. The court's decision underscored the importance of safeguarding religious properties and highlighted the need for transparency in the management of evacuee trust properties. The ruling emphasized that the auction process did not comply with the mandatory requirements set forth in the Evacuee Trust Properties (Management and Disposal) Act, 1975. The judgment reinforced the rights of religious communities to maintain and manage their places of worship without interference from g... |
| 2003 SLD 3836 = (2003) 263 ITR 328 | D-2741 of 2016 , decided on 01.01.2003 | In the case of Manna Lal Nirmal Kumar Surana vs. Commissioner of Income Tax, the Rajasthan High Court addressed the issue of capital gains in relation to the conversion of jewellery into stock-in-trade. The case stemmed from the assessee's claim that 17 items of jewellery, previously disclosed under the Voluntary Disclosure Scheme, had been converted into stock-in-trade, allowing for a revaluation that would benefit trading profits. However, the court found that there was no genuine conversion, as the assessee had not engaged in trading activities before or after the conversion. This case is crucial for understanding the tax implications of asset conversion and the importance of demonstrating genuine trading activity to qualify for tax benefits. The ruling reinforces the requirement for clear evidence when claiming capital gains exemptions and highlights the scrutiny that such claims will undergo in tax assessments.... |
| 1968 SLD 69, 1968 PCRLJ 335 | Criminal Reference No. 37 of 1967/(BWP) , decided on 21.11.1967 | This case revolves around the dispute over Khokha No. 33-A, which is claimed to be Wakf Property in Bahawalpur. The case was initiated by Abdul Ghafoor, who alleged that Nawab Din had forcibly taken possession of the Khokha. The City Magistrate's order to attach the Khokha and appoint a receiver was challenged. The court found that the Magistrate acted without jurisdiction, as Nawab Din's possession for over two months precluded the Magistrate from acting under sections 145 and 146 of the Criminal Procedure Code. The decision underscores the importance of jurisdiction in property disputes and the necessity of proper inquiry before making such orders. The ruling is significant in maintaining the rule of law and protecting property rights.... |
| 2005 SLD 1538, 2005 CLD 122 | First Appeal No.91 of 2002 , decided on 01.04.2004 | This case revolves around the appeal by Long Term Venture Capital Modaraba against the Banking Court's decree favoring State Life Insurance Corporation of Pakistan for the recovery of a significant amount due to default in financial obligations. The primary legal question considered was whether the Banking Court had the authority to award costs of funds to the respondent customer under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The judgment clarified that the law only allows financial institutions to claim such costs, thereby setting a precedent for future cases involving financial recovery disputes. The decision emphasizes the importance of understanding obligations under financial contracts and the limitations of claims that can be made by customers in default. This case is crucial for legal professionals and financial institutions as it delineates the boundaries of legal recourse available to them in financial recovery scenarios.... |
| 1964 SLD 177, 1964 PLD 136 | Civil Petition for Special Leave to Appeal No. 9 o , decided on 27.01.1964 | In the case of Dauran Khan vs. Naseer Muhammad Khan, the Supreme Court of Pakistan addressed the issue of special leave to appeal against an order of a Single Judge of the High Court of West Pakistan. The court highlighted that the petitioner had the option to appeal to a Division Bench under the Letters Patent, and granting special leave could disrupt the established jurisdiction of the High Court. The ruling underscored the importance of exhausting available remedies before seeking intervention from the Supreme Court. The decision clarified the application of Article 58(3) of the Constitution, reaffirming the principle that the Supreme Court should exercise caution in cases with concurrent jurisdiction, distinguishing this case from previous rulings where unique circumstances warranted special leave. The court's dismissal of the petition in limine reflects a commitment to procedural integrity and respect for the High Court's authority.... |
| 1977 SLD 258, 1977 PLD 236 | In the landmark case involving contempt of court, the Supreme Court of Pakistan dealt with the actions of Yusuf Ali Khan, who was found to have made derogatory comments about the judiciary in a letter to the then President. The case underscores the significance of judicial respect and accountability. Following the proceedings, Mr. Khan's unconditional apology was accepted, leading to the discharge of the contempt notice. This case serves as a pivotal reminder of the delicate relationship between legal professionals and the courts, highlighting the necessity for advocates to uphold the integrity of the judiciary. The decision reinforces the principles of respect and accountability within the legal framework of Pakistan, ensuring that similar instances are approached with seriousness and decorum.... | |
| 1992 PLC 1248, 1992 SLD 1200 | KAR-182 of 1990 , decided on 07.10.1990 | This case revolves around the procedural aspects of grievance notices under the Industrial Relations Ordinance, specifically Section 25-A, which stipulates that grievance notices must be served to the appropriate employer. The case highlights the importance of correctly identifying the employer in grievance applications, as failure to do so can lead to dismissal of the case. The Tribunal emphasized that the President of the Bank, although an appellate authority, also held the capacity to employ workers, thus satisfying the definition of an employer under the ordinance. The decision underscores the need for clear communication and proper procedures in employment-related disputes, which is crucial for both employees and employers in maintaining fair labor practices.... |
| 2004 SLD 2305, (2004) 268 ITR 95 | TAX CASES (APPEAL) NO. 169 OF 2001 , decided on 01.04.2004 | In the case of Enterprising Enterprises v. Deputy Commissioner of Income Tax, the Madras High Court addressed the classification of quarry lease rent under the Income-tax Act, 1961. The case revolved around whether the lease rent paid for extracting granite over ten years could be considered a capital or revenue expenditure. The court analyzed the facts in light of previous Supreme Court decisions, notably Aditya Minerals (P.) Ltd. v. CIT, and concluded that the lease rent was capital expenditure. This decision is significant for businesses involved in resource extraction, as it clarifies the tax implications of lease agreements and the nature of expenditure in relation to enduring assets. By affirming the Tribunal's ruling, the court provided essential guidance on how similar cases should be evaluated. This case is particularly relevant for firms in industries such as mining and quarrying, as understanding the tax treatment of lease payments can impact financial planning and complianc... |