Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2006 SLD 2874, 2006 CLD 679 | Writ Petition No.14700 of 2004 | This landmark case from the Lahore High Court, cited as 2006 SLD 2874 and 2006 CLD 679, revolves around a constitutional petition filed by Sh. Anayat Ali against the National Bank of Pakistan. The petitioner, an investor in the bank's Profit/Loss Sharing (PLS) system, claimed that the bank had unfairly reduced his profit rate from 9.0% to 4.463% per month. He argued that this reduction violated the State Bank of Pakistan's BCD Circular No.34 dated 26-11-1984, which governs profit rate determinations for PLS systems. The petitioner highlighted discrepancies in the bank's financial statements and alleged that the administrative costs were excessively high, impacting the profit distribution to depositors. The defense by the bank emphasized that the profit rates were determined at their sole discretion in accordance with Circular 34 and were influenced by external economic factors like treasury and inter-bank rates. The court meticulously analyzed the financial records and the applicabili... |
| 1971 SLD 509, (1971) 80 ITR 589 | I.T. REFERENCE No. 92 OF 1963 , decided on 12.03.1970 | The case of Commissioner of Income Tax v. Scindia Steam Navigation Co. Ltd. revolves around the powers of the Appellate Assistant Commissioner (AAC) in the context of the Income-tax Act, 1961. The Bombay High Court ruled on the AAC's authority to intervene in assessments made by the Income Tax Officer (ITO) when the ITO has not exercised his discretion properly. It was established that the AAC could set aside an assessment and direct the ITO to reassess based on the correct application of the law, specifically regarding depreciation claims for a ship purchased at a cost of Rs. 12,00,000. The court's decision reinforced the importance of adherence to tax laws and the procedural rights of taxpayers, ultimately supporting the revenue's position. This case is significant for tax practitioners and companies involved in shipping, emphasizing the need for accurate assessments and the potential for appeals to correct administrative oversights in tax matters.... |
| 1991 SLD 508, 1991 PLD 443 | Civil Appeal No. 13-P of 1989 , decided on 16.12.1990 | In the landmark case of Shafiur Rahman and others versus Haji Muhammad Ashiq and fourteen others, the Supreme Court of Pakistan delivered a pivotal decision on December 16, 1990. The case, cited as 1991 SLD 508 and 1991 PLD 443, revolved around Civil Appeal No. 13-P of 1989. The appellant, Qazi Saeed Akhtar alias Akhtar Ali, challenged the dismissal of an earlier suit filed on November 27, 1985, which was dismissed for non-prosecution under Order IX, Rule 8 of the Code of Civil Procedure (C.P.C.) based on his absence on the hearing date, January 23, 1986. The appellant argued that the dismissal should not bar a subsequent suit under Order IX, Rule 9, asserting that the initial hearing was intended for settling issues rather than formal adjudication. He further contended that the dismissal should apply differently to various defendants based on their interests in the property dispute. However, the Supreme Court, presided over by Justices Shafiur Rahman, S. Usman Ali Shah, and Ali Hussai... |
| 1988 SLD 992, 1988 PLC 30 | Appeal No. 229(L) of 1986 , decided on 03.02.1988 | In the landmark case of FEROZE DIN vs WAPDA, adjudicated by the Federal Service Tribunal in Islamabad on February 3, 1988, the appellant successfully contested the rejection of his retiring pension by WAPDA. The appellant, an Assistant Lineman, sought premature retirement due to ill-health after 20 years, 7 months, and 28 days of service, which was initially approved by the competent authority. However, the Budget and Accounts Officer denied his pension claim, citing that retirement should occur upon reaching the age of superannuation in 1985. The Tribunal meticulously examined the Service Tribunals Act (LRR of 1973) and the WAPDA Pension Rules of 1977, particularly focusing on Section 5 regarding retiring pensions. Rule 5(ii) clearly encompasses retirement for 'any other reason,' not limited to inefficiency or misconduct. The Tribunal concluded that the appellant's ill-health qualified under this provision, thereby entitling him to the retiring pension. Additionally, the Tribunal dism... |
| 1999 SLD 746, 1999 CLC 26 | Intra-Court Appeal No.568 of 1998 , decided on 17.07.1998 | In the case of RAJA MUHAMMAD KHURSHID AND KH. MUHAMMAD SHARIF versus Messrs TAUSEEF CORPORATION (PVT.) LTD., Lahore Development Authority, and 2 others, the Lahore High Court adjudicated an intra-court appeal numbered 568 of 1998, with the decision rendered on July 17, 1998. The appeal centered around the termination of a construction contract initiated in June 1995, which was ultimately canceled by the respondents on February 20, 1997. The petitioners challenged this termination, alleging it was unlawful and executed without proper authority, specifically pointing to the actions of the Chief Traffic Engineer of TEPA, L.D.A. The court examined multiple legal frameworks, including the Specific Relief Act of 1877, Law Reforms Ordinance of 1972, and the Constitution of Pakistan. Key legal arguments involved the principles of contractual liability, discretionary relief under extraordinary jurisdiction, and the availability of alternative remedies such as damages and arbitration. The court ... |
| 2015 SLD 2975, 2015 PCRLJ 1732 | DB-1555 of 2015 , decided on 13.05.2015 | In the landmark case of **DB-1555 of 2015**, heard by the **Sindh High Court** on May 13, 2015, petitioner **ABID SAEED** sought relief against the **Director-General of the National Accountability Bureau (NAB)**. The case centered around allegations of fraud, cheating, and misappropriation of funds amounting to Rs.1,122,000 by the petitioner and co-accused **Muzafar Ayaz Abid** through a fake account at **National Bank of Pakistan, Massan Road Branch, Karachi**. The petitioner requested bail and the quashing of ongoing proceedings under **Article 199 of the Constitution of Pakistan**. The court reviewed several legal provisions, including **Art. 199 of the Constitution of Pakistan** and sections **24(b)**, **9(a)(xi)**, **16(c)**, and **31-A** of the **National Accountability Ordinance, 1999**. Precedents such as **Shoukat Khan v. Assistant Political Agent** and **Chief Administrator of Aukaf v. Muhammad Ramzan** were cited to establish the necessity of exhausting procedural remedies... |
| 1985 SLD 1605, 1985 PLC 146 | Rt-715 of 1980 , decided on 30.07.1982 | In the case of Rt-715 of 1980 before the Labour Appellate Tribunal, Punjab, the appellant, Muhammad Aslam, faced allegations of misappropriation of funds amounting to Rs. 1,125. The tribunal evaluated the evidence, including the absence of the ex-employee who was supposed to receive the funds, and discrepancies in signatures. The tribunal determined that the appellant's actions constituted sufficient grounds for dismissal under the Industrial Relations Ordinance. This case highlights the importance of proper oversight in financial transactions and the legal implications of employee misconduct. Keywords: employee dismissal, financial misconduct, labour law, Punjab tribunal, misappropriation.... |
| 1986 SLD 223 = (1986) 159 ITR 28 | In the pivotal case of Commissioner of Income Tax v. Tata Hydro Electric Power Supply Co. Ltd., adjudicated by the Bombay High Court in 1986, the court addressed the intricate nuances of Section 43A of the Income Tax Act, 1961. The dispute originated from the revaluation of foreign currencies, specifically Deutsche Marks and Netherland Guilders, which led to an increased liability for Tata Hydro Electric in rupee terms. The core issue revolved around whether the provisions of Section 43A were applicable given that the asset acquisition and currency revaluation predated the enactment of the section in 1967. The Bombay High Court, with judges M.H. Kania and S.P. Bharucha presiding, meticulously dissected the statutory language, emphasizing that Section 43A’s applicability hinged solely on the timing of the exchange rate change post-asset acquisition, rather than the acquisition date itself. This interpretation ensured that Tata Hydro's depreciation claims based on increased liabilities d... | |
| 2002 SLD 968, 2002 PCRLJ 649 | Constitutional Petition No. 1696 of 2001 , decided on 28.08.2001 | In the landmark Constitutional Petition No. 1696 of 2001, adjudicated on August 28, 2001, the Sindh High Court addressed a pivotal case involving petitioner Badar Alam Bachani against the National Accountability Bureau (NAB) and another respondent. The hearings, conducted on August 15 and 21, 2001, were presided over by Justices Sabiuhuddin Ahmed and S. Ali Aslam Jafri. This case centered around severe allegations of financial misconduct and corruption under the purview of the Criminal Procedure Code (Act V of 1898) and the National Accountability Ordinance of 1999, specifically Sections 497 and 9, respectively. Petitioner Badar Alam Bachani, serving as the Chief Executive Officer of the Cantonment Board in Hyderabad, was accused of fraudulent activities that resulted in substantial financial losses amounting to approximately Rs.17,34,25,000 in the construction of Defence Plaza and similar figures in other projects like Quaid e Azam Plaza and the construction of 22 shops. Beyond these... |
| 1993 SLD 1752 = (1993) 199 ITR 173 | D-2741 of 2016 , decided on 01.01.1993 | This case revolves around the interpretation of speculative transactions under the Income-tax Act, 1961. The assessee, in this scenario, was involved in the buying and selling of shares, claiming a loss from transactions conducted without actual delivery. The Income Tax Officer found that the transactions were speculative and denied the claim for loss offset against other income. The case highlights the importance of understanding the definitions of business and speculative transactions as per the law. The court emphasized that even a single transaction could be treated as business if it carries the indicia of trade, but without actual delivery, it would be classified as speculative. This case has implications for taxpayers involved in share trading, particularly concerning how losses from speculation are treated for tax purposes. Understanding these distinctions is vital for compliance with tax regulations and for structuring trading activities effectively.... |
| 2023 SLD 562, 2023 SCMR 277 | Criminal Appeal No. 75-L of 2021 , decided on 15.11.2022 | In the landmark decision of Criminal Appeal No. 75-L of 2021, the Supreme Court of Pakistan delivered a pivotal ruling on November 15, 2022, affirming the conviction of Amanullah under section 302(b) of the Penal Code (XLV of 1860). The case, cited as 2023 SLD 562 and 2023 SCMR 277, revolved around the murder of Din Muhammad, brother of the complainant, which took place on May 31, 2011. The appellant, Amanullah, faced severe allegations backed by compelling ocular and medical evidence presented during the trial. The prosecution established a strong case, highlighting the immediate filing of the FIR and the consistency of witness testimonies despite non-residency in the incident locale. The Supreme Court meticulously evaluated the defense's claims regarding delayed FIR lodgment and postmortem procedures but found them unsubstantiated, emphasizing the plausibility of witness presence and the reliability of forensic findings. The judges, Ijaz Ul Ahsan, Munib Akhtar, and Sayyed Mazahar Ali... |
| 2023 SLD 399, 2023 PLC 182 | Civil Petition No. 3 of 2019 , decided on 11.08.2021 | In the case of Civil Petition No. 3 of 2019, the Supreme Court of Pakistan addressed the issue of the upgradation of a civil servant's post from BPS-20 to BPS-21. The petitioner, ATTAULLAH KHAN, had previously received multiple upgradations in violation of the Provincial Government's policy, which allowed for personal upgradation only once throughout a service period. The court found that the High Court's declaration of the upgradation as void was justified, emphasizing the necessity of adhering to legal frameworks in administrative processes. The ruling reinforced the principle that any action taken contrary to established statutes is subject to judicial review. The court also elaborated on the writ of quo warranto, clarifying its purpose in preventing individuals from unlawfully occupying public offices. This case highlights critical aspects of civil service regulations, the importance of policy compliance, and the judicial oversight of administrative decisions, making it a significa... |
| 2000 SLD 932, 2000 SCMR 1221, 2000 SLD 1344 | Civil Review Petition No. 35-K of 1999 in Civil Pe , decided on 04.01.2000 | In the landmark decision rendered on January 4, 2000, the Supreme Court of Pakistan addressed Civil Review Petition No. 35-K of 1999 in Civil Petition No.485-K of 1999, concerning Miss Rizwana Andaleeb’s admission to Chandka Medical College, Larkana. The petitioner, represented by Advocate Muhammad Muzaffar-ul-Haque, contended that her admission was obstructed in the previous session due to delays in issuing her domicile or permanent resident certificate, as per Article 188 of the Constitution of Pakistan (1973) and Supreme Court Rules, 1980, O.XXVI, R.1. The petitioner argued that under these provisions, candidates facing such administrative delays should remain eligible for admission. However, the Supreme Court, presided over by Justices Wajihuddin Ahmed and Kamal Mansur Alam, scrutinized the procedural aspects of the plea. It was noted that the petitioner did not raise this specific grievance in the High Court nor mention it in the petition for leave to appeal to the Supreme Court. ... |
| 1998 SLD 203, 1998 PTD 1396 | , decided on 14.06.1997 | In the landmark case reported as 1998 SLD 203 and 1998 PTD 1396, the Appellate Tribunal Inland Revenue adjudicated a significant tax dispute involving the Income Tax Ordinance, 1979. The appellant, Khawaja Farooq Saeed, who served as the Chief Executive of Sun Shine Cotton Mills, faced severe tax assessments for undisclosed real estate income spanning multiple assessment years (1989-90, 1990-91, 1991-92, and 1992-93). Represented by Muhammad Saleem Ch. and Muhammad Iqbal Khawaja, the appellant challenged the Income Tax Department's (ITO) findings, arguing that the properties were acquired in his capacity as President of cooperative societies, rather than personally. Key legal arguments centered around sections 65, 154(6), and 148 of the Income Tax Ordinance, 1979, addressing the reopening of assessments, proper service of notices, and the validity of evidence on oath, respectively. The tribunal meticulously examined the appellant's claims, uncovering discrepancies in the wealth statem... |
| 2011 SLD 242, 2011 SCMR 1414 | Civil Petition No. 514 of 2007 , decided on 11.06.2009 | In the landmark case 'Civil Petition No. 514 of 2007' decided on June 11, 2009, by the Supreme Court of Pakistan, the Federation of Pakistan, through its Secretary at the Federal Board of Revenue, Islamabad, challenged the decision of the Lahore High Court concerning sales tax liabilities imposed on Messrs New Ammur Industries, Lahore. The core of the dispute revolved around the application and interpretation of Section 45-A of the Sales Tax Act, 1990, which grants the Collector the authority to call for and examine records pertaining to sales tax proceedings. The High Court had previously set aside an order dated June 10, 2006, which involved the reopening of the Order-in-Original related to sales tax obligations. The petitioners contended that the Collector had exceeded his jurisdiction in issuing the reopening order without lawful authority, while the respondents maintained that the Collector acted within his legal powers. The Supreme Court meticulously reviewed the statutory provis... |
| 1963 SLD 36, 1963 PLD 605 | Civil Appeal No. 72 of 1962 , decided on 10.05.1963 | In the case of Civil Appeal No. 72 of 1962, the Supreme Court of Pakistan addressed the legality of a notification issued by the Director of Excise and Taxation regarding the pricing of beer by Murree Brewery Company Limited. The court examined the relevant provisions of the Punjab Excise Act, 1914, specifically sections 59(f)(iii) and 21(d)(10). Ultimately, the court found that the notification was ultra vires, as the power to fix prices was not validly exercised. This case highlights the significance of adhering to legislated powers and the implications of improper notifications within regulatory frameworks. Keywords: Punjab Excise Act, Supreme Court, Murree Brewery, price fixation, legal authority, regulatory compliance, alcohol licensing.... |
| 2021 SLD 648, 2021 SCMR 595 | Civil Petition No. 4428 of 2019 , decided on 16.02.2021 | In the landmark decision of Civil Petition No. 4428 of 2019, reviewed by the Supreme Court of Pakistan on February 16, 2021, the court addressed the contentious issue of altering a civil servant's date of birth in official records. The petitioner, Muhammad Khaliq Mandokhail, challenged the existing record stating his date of birth as March 1, 1959, which was altered to December 20, 1963, by the Board of Intermediate and Secondary Education, Quetta, without proper authorization. Despite serving 22 years continuously, the petitioner’s attempt to modify his birthdate was scrutinized under the Balochistan Civil Servants (Appointment, Promotion and Transfer) Rules, 2009, specifically Section 11, which mandates that any alteration to the date of birth be supported by a clerical mistake and officially certified by a Civil Court within two years of joining government service. The lack of judicial declaration and the timing of the alteration—post-active service—were deemed improper and indicati... |
| 2009 SLD 562, 2009 CLC 1012 | I.C.A. No.387 of 2000 , decided on 10.09.2008 | In the landmark case of Ghullam Qadir vs Settlement Commissioner heard in the Lahore High Court under I.C.A. No.387 of 2000, the court delivered its decision on September 10, 2008. The case revolved around the Displaced Persons (Land Settlement) Act, 1958, specifically Sections 10 and 11, and the Transfer of Property Act, 1882, Section 41. The appellants, represented by M. Baleegh-uz-Zaman Chaudhry, contested the validity of land allotments made in the name of the deceased original allottee, Abdul Ghafoor. The court, presided over by Chief Justice SAYED ZAHID HUSSAIN and Justice UMAR ATA BANDIAL, found that the subsequent land allotments in District Bhakkar were fraudulent and thus canceled them. The decision emphasized the exhaustion of Abdul Ghafoor's land claim due to prior allotments in District Kasur and the invalidation of his power of attorney upon his demise. Additionally, the court rejected the appellants' reliance on Section 41 of the Transfer of Property Act, highlighting th... |
| 2002 SLD 2175, 2002 CLD 689 | Suit No. 1641 of 1998 , decided on 14.05.2001 | In the landmark case of ALLIED BANK OF PAKISTAN LTD. versus Messrs TAWAKKAL GARMENT INDUSTRIES LTD. and others, adjudicated by the Sindh High Court on May 14, 2001, significant legal precedents were established concerning the enforcement of banking laws and the procedural safeguards for defendants. The case, cited as 2002 SLD 2175 and 2002 CLD 689, centered around the plaintiff, Allied Bank, seeking recovery of substantial loan amounts from the defendants, primarily Tawakkal Garment Industries Ltd. The legal battle delved deep into the nuances of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997, and its intersection with the Civil Procedure Code (V of 1908). Presided over by Judge Shabbir Ahmed, the court meticulously analyzed Section 12 of the Banking Companies Act, which empowers the court to consider sufficient cause that might prevent a defendant from responding to a summons within a specified timeframe, typically 21 days from the moment of knowle... |
| 1976 SLD 533, (1976) 105 ITR 483 | MATTER No. 269 OF 1973 JULY 15, 1975 | In the landmark case of Smt. Nirmala Birla v. Wealth Tax Officer, heard in the Calcutta High Court under Matter No. 269 of 1973, the court addressed intricate aspects of the Wealth Tax Act, 1957, specifically focusing on Section 17 pertaining to escaped assessments. The case revolved around the reassessment of Chandralekha Trust's wealth-tax for the assessment year 1968-69. Initially, the Wealth Tax Officer accepted the stock exchange quotations of Central India Industries Ltd. as the basis for assessment. However, subsequent investigations by a Special Cell of the Directorate of Inspection (Investigation) unveiled that these quotations might have been manipulated through collusive transactions, leading to an under-assessment of the share values. The petitioners, trustees of Chandralekha Trust, challenged the reassessment notice under Section 17, arguing that the Wealth Tax Officer either bifurcated his belief between Clause (a) and Clause (b) of Section 17(1) improperly or acted witho... |
| 2020 SLD 2504 = 2020 CLC 2063 | Constitution Petitions Nos. D-7286 to D-7288, D-73 , decided on 09.03.2020 | The Sindh High Court rendered a pivotal decision on March 9, 2020, dismissing Constitutional Petitions Nos. D-7286 to D-7288 and D-7384 to D-7389 of 2019. The case centered around the Sindh Local Government (Amendment) Act, 2019, specifically Section 27, which altered the process for removing elected officials through a vote of no confidence by allowing a simple majority instead of the previously required two-thirds majority. The petitioners argued that this amendment was unconstitutional, violated their vested rights, and was enacted with mala fide intentions to perpetuate their tenure despite losing the confidence of the majority in their respective councils. However, the Sindh High Court upheld the amendment, stating that the change aligned with democratic principles and the constitutional framework of Pakistan. The court emphasized the binding nature of decisions made by an equal bench and the importance of majority rule in a democratic setup. The petitioners failed to present any ... |
| 1991 SLD 315, 1991 PLC 444 | Appeal No. 39 of 1990 , decided on 18.08.1990 | In the case of Atta Muhammad Chandio, who served as Supervisor of Primary Education, the Service Tribunal of Sindh reviewed his dismissal from service based on allegations of misconduct involving the embezzlement of public funds. The Tribunal highlighted significant procedural errors, including the absence of a proper inquiry and personal hearing for the appellant. The decision emphasized the importance of adhering to procedural fairness and the legal standards set forth in the Sindh Civil Servants (Efficiency and Discipline) Rules, 1973. The Tribunal ultimately remanded the case for a thorough examination of the charges, underscoring the necessity for justified disciplinary actions in public service. This case serves as a critical reference point in discussions about civil service regulations, the rights of public servants, and the need for transparent investigation procedures.... |
| 2004 SLD 751, 2004 PTD 1222 | Complainant No. 1029-K of 2003 , decided on 30.08.2003 | In the landmark case of Federal Tax Ombudsman vs. Secretary, Revenue Division, Islamabad, adjudicated under Complainant No. 1029-K of 2003 and decided on August 30, 2003, the Federal Tax Ombudsman emphasized the imperative for efficient tax administration and timely processing of refund claims. Messrs Unique International, represented by M. Mubeen Ahsan and Muhammad Yousuf, contested the Customs Department's prolonged delay in refunding excess duties and taxes for four chemical consignments imported between 1996 and 1997. Despite adhering to the refund filing deadlines post the issuance of the Final Clean Report of Finding by SGS, the claims remained unresolved for over six years, raising serious concerns about bureaucratic inertia and maladministration within the Customs Department. The Deputy Collector of Customs initially dismissed the claims as time-barred under Section 33 of the Customs Act, 1969, citing the submission of photocopies and the complainant's failure to respond to not... |
| 1992 SLD 137, 1992 PTD 872, (1991) 187 ITR 132 | Writ Petition No.149 of 1988 , decided on 01.08.1990 | In the case of Palanpur Traders Ltd vs Union of India, the Bombay High Court addressed the issue of the validity of a property sale under the Income Tax Act, 1961. The controversy arose when the Inspecting Assistant Commissioner issued a notice to treat the sale as void despite the purchasers not being directly addressed in the notice. The court emphasized the importance of natural justice and the right of affected parties to be heard. The petitioners had taken all necessary precautions, including obtaining a no-objection certificate from tax authorities before proceeding with the sale of the flat. The court ruled that the lack of a hearing for the petitioners was a significant procedural flaw, leading to the quashing of the order against them. This case highlights the delicate balance between tax recovery measures and the rights of property purchasers, reinforcing the need for fair administrative processes. Keywords such as 'Income Tax Act', 'natural justice', 'property sale validity'... |
| 1980 SLD 1487, 1980 PLC 584 | Appeal No. 58 of 1978 , decided on 04.06.1979 | ... |
| 2022 SLD 887, (2022) 125 TAX 413 | I.T.A. No. 2608/LB/2018 and I.T.A. No. 2697/LB/201 , decided on 22.09.2020 | This case revolves around the application of the Income Tax Ordinance, 2001, particularly sections 124 and 226, in the context of tax assessments and the obligations of the Commissioner. The tribunal analyzed whether the Commissioner could postpone the implementation of a final order by filing for rectification. The findings underscore the importance of timely compliance with judicial decisions in tax matters, reinforcing the principle that final orders must be executed unless legally challenged. This ruling is significant for taxpayers and tax authorities alike, as it clarifies the procedural requirements for implementing tax-related decisions, ensuring that taxpayers' rights are protected while maintaining the integrity of the tax system. The court's decision also highlights the critical nature of adhering to statutory timelines in tax proceedings, which can impact the rights and obligations of the parties involved.... |
| 2009 SLD 1152, (2009) 313 ITR 124 | T.C. (A) Nos. 160 TO 166 AND M.P. No. 1 OF 2008 , decided on 18.03.2008 | This case revolves around the interpretation of section 80HHC of the Income Tax Act, 1961, which pertains to deductions available to exporters. The Madras High Court examined whether the export of pre-recorded audio and video cassettes, along with the rights of exploitation, qualifies as a sale of goods or merchandise under the specified section. The court dismissed the appeals based on previous case law, affirming that such exports indeed qualify for deductions. The ruling highlights the necessity for clear definitions in tax law concerning what constitutes merchandise eligible for tax benefits, thereby impacting future cases involving similar export scenarios. The decision underscores the importance of adhering to established legal precedents, ensuring consistency in the application of tax laws, and providing clarity for exporters regarding their eligibility for deductions. This case serves as a crucial reference point for tax practitioners and businesses engaged in exporting goods, ... |
| 2022 SLD 614, 2022 CLC 585 | Suit No.1048 and C.M.A. Nos.7345, 7346 of 2020 , decided on 04.06.2021 | In the landmark case of AUM Media Publisher LLC versus Mohib Mirza and others, the Sindh High Court delivered a pivotal decision on June 4, 2021. The case centered around a dispute arising from a production framework agreement dated June 11, 2018, for the creation of the Urdu feature film 'Ishrat Baji Made in China.' Under this agreement, AUM Media Publisher LLC, acting as the investor, pledged a total investment of Rs.60,000,000/- to be disbursed in installments as per the agreed schedule, while Mohib Mirza and his associates were designated as producers responsible for managing the film's production. The core contention of the plaintiffs, AUM Media Publisher LLC, was that the defendants breached the agreement by failing to adhere to financial commitments, unauthorized exclusion of the plaintiffs from promotional materials, and the involvement of an unauthorized third party, EK Alif Film, which was purportedly involved in the project's financing without mutual consent. The plaintiffs... |
| 2004 SLD 1163, 2004 SCMR 1411 | Civil Petition for Leave to Appeal No.2298/L of 20 , decided on 04.06.2004 | In the landmark case Civil Petition for Leave to Appeal No.2298/L of 2001 and Civil Misc. Application No.215/L of 2004, the Supreme Court of Pakistan deliberated on the cancellation of a government land lease under the Colonization of Government Lands (Punjab) Act of 1912 and the Constitution of Pakistan, Art.185(3). Petitioner Taj Din alias Taj Muhammad, who was allotted and cultivated 12 acres and 4 Kanals of land in Rahim Yar Khan, challenged the cancellation of his five-year lease by the Revenue authorities. Despite his substantial investments and efforts to make the land fertile, the authorities did not renew his lease upon its expiration, citing legal provisions. The Lahore High Court, Bahawalpur Bench, had previously dismissed the petitioner's suit, a decision upheld by the Appellate Court and challenged again in this Supreme Court petition. Represented by Senior Advocate Ch. Mushtaq Ahmed Khan and Mahmudul Islam, the petitioner argued that the lower courts failed to consider hi... |
| 2008 SLD 1911, 2008 SCMR 1682 | Civil Petition No.3476-L of 2004 , decided on 14.07.2008 | In the landmark case Civil Petition No.3476-L of 2004, adjudicated by the Supreme Court of Pakistan on July 14, 2008, the Court addressed critical issues surrounding the Punjab Pre-emption Act (IX of 1991). The petitioner, Muhammad Iqbal, challenged the Lahore High Court's dismissal of his revision petition, arguing that the plaint lacked essential details required for a pre-emption suit, specifically the date, time, and place of Talb-i-Muwathibat. The Supreme Court, presided over by Judges Mian Hamid Farooq and Sheikh Hakim Ali, meticulously reviewed the case, emphasizing the necessity of adhering to statutory requirements to maintain the integrity of legal proceedings. The Court highlighted that the absence of these particulars in the plaint justified the trial court's decision to dismiss the suit, as per Sections 13(2) and 13(3) of the Punjab Pre-emption Act. By referencing pivotal case law, including Mian Pir Muhammad and another v. Faqir Muhammad and noting the dissent in Altaf Hu... |
| 2016 SLD 2434, 2016 SCMR 1827 | Criminal Petition No. 113 of 2016 , decided on 09.06.2016 | The case revolves around the Supreme Court's ruling on the confiscation of assets under the National Accountability Ordinance, 1999. The petitioner, Muhammad Hashim Babar, was convicted for acquiring assets beyond his known sources of income, including a half share in a house. After serving a three-year sentence and paying a fine, he sought the release of his confiscated property. The Supreme Court ruled that the order of confiscation was final and could not be contested, emphasizing the importance of respecting judicial decisions. The court warned against frivolous litigation that undermines the authority of the judicial system. This case illustrates the stringent enforcement of accountability laws in Pakistan, particularly concerning asset confiscation. The ruling reinforces the principle that once a case is adjudicated, further attempts to alter its outcome are not permissible. Keywords such as 'National Accountability Ordinance', 'Supreme Court decisions', and 'asset confiscation' ... |
| 1987 SLD 3500, (1987) 168 ITR 811 | In the landmark case of Commissioner of Income Tax v. Sahani Steel & Press Works Ltd. (1987 SLD 3500 = (1987) 168 ITR 811), the Supreme Tribunal deliberated on the intricate aspects of property ownership and depreciation under the Income-tax Act, 1961. Central to this case was the question of whether an assessee could claim depreciation on a business property without a fully registered conveyance deed. Despite the conveyance deed not being registered in the relevant previous year, the tribunal affirmed the assessee's right to depreciation, highlighting that effective ownership stems from the ability to utilize and benefit from the property for business operations. This interpretation aligns with the precedent set in R.B. Jodha Mal Kuthiala v. CIT, where the Supreme Court emphasized the entitlement to income from the property as a test for ownership. Furthermore, the decision references pivotal cases like CIT v. Bijli Cotton Mills Ltd. and CIT v. Steelcrete (P.) Ltd., reinforcing the st... | |
| 1987 SLD 618, 1987 SCMR 1618 | Civil Appeal No.265 of 1977 , decided on 07.06.1987 | In the landmark case of Civil Appeal No.265 of 1977, decided on June 7, 1987, the Supreme Court of Pakistan addressed a pivotal issue under the Displaced Persons (Land Settlement) Act (XLVII of 1958). The appellant, Hakim GHULAM RASUL, contested the transfer of land identified as Khasra No. 737/257, asserting that it constituted a 'Ghair Mumkin house' and was thus ineligible for transfer under the Act. The Court scrutinized the legal interpretations and previous judicial proceedings, noting that prior cases related to Khasra No. 736/257 were erroneously referenced in the current dispute. The judges, including Chief Justice MUHAMMAD HALEEM and Justices SHAFIUR RAHMAN, ZAFFAR HUSSAIN MIRZA, and ALI HUSSAIN QAZILBASH, concluded that the settlement authorities had misapplied the law by not considering the unique aspects of Khasra No. 737/257. Consequently, the appeal was dismissed, upholding the Lahore High Court's remand order. This decision underscores the necessity for precise legal ana... |
| 1989 SLD 1370 = 1989 PLC 501 | Petition No. 218 of 1985 , decided on 22.12.1988 | In the landmark case of Tabassum Sultana vs. I.M.T. Associated Tractors Ltd., Lahore, the Labour Appellate Tribunal of Punjab adjudicated a significant grievance petition concerning employment termination under the Industrial Relations Ordinance (XXIII of 1969). Filed as Petition No. 218 of 1985 and decided on December 22, 1988, the case highlights critical aspects of employment law, procedural fairness, and workers' rights within the industrial sector. The petitioner, Tabassum Sultana, served as a Stenotypist at I.M.T. Associated Tractors Ltd., contending that her termination was unjust and directly linked to her active role in union activities, which violated her rights under Section 25-A of the Industrial Relations Ordinance. Sultana's claim was anchored on her assertion that her resignation was conditional upon a promised pay increase, which, according to her, was not honored, leading to her wrongful termination. However, the Tribunal meticulously examined the evidence, including ... |
| 2022 SLD 1967, 2022 PLJ 655 | Crl. Orig. No. 314 of 2021 , decided on 26.11.2021 | In the case of Crl. Orig. No. 314 of 2021, the Islamabad High Court addressed a petition regarding contempt of court filed by Ms. Kulsum Khaliq against the Inspector General of Police. The court reiterated the principle that judges are not above the law and are accountable for their actions. It discussed the balance between public criticism and the power of contempt, stating that while judges serve an essential role in the justice system, they are not immune to scrutiny. The court concluded that the statements made by the respondents did not constitute contempt, leading to the dismissal of the petition. This case underscores the importance of accountability in the judiciary while ensuring that valid criticism is not stifled. The decision aligns with constitutional principles and reflects on the nature of judicial authority, public respect, and the rights of litigants. The ruling is significant for discussions on the limits of contempt powers and the status of retired judges, illustrati... |
| 1996 SLD 303 = 1996 PLC 124 | Appeals Nos. 154 and 155 of 1994 , decided on 30.11.1995 | In the case of Zaheeruddin and Mumtaz Hussain vs. Mitsubishi Corporation, the Labour Appellate Tribunal of Sindh addressed the appeals regarding the dismissal of grievance petitions by the Fifth Sindh Labour Court. The core issue revolved around the applicability of the Industrial Relations Ordinance, 1969, and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The appellants argued their rights to reinstatement after being terminated from their positions as drivers. However, the court ruled that the respondent corporation, employing less than twenty workers, was not governed by the relevant laws. The appellants could not provide sufficient evidence to support their claims regarding employee numbers or their employment status, leading to the decision to dismiss their appeals. This case underscores the importance of proving employment relationships and the applicability of labor laws based on the number of employees within an organization.... |
| 2019 SLD 614, 2019 MLD 287 | Criminal Miscellaneous No. 2 of 2107 , decided on 28.06.2018 | In the landmark case of ASIF MAJEED AND ANOTHER vs S. P. KOTLI AND 2 OTHERS, adjudicated by the High Court (AJ&K) on June 28, 2018, the court addressed significant legal issues surrounding the quashing of an FIR under Section 561-A of the Criminal Procedure Code (Cr.P.C.). The petitioners, ASIF MAJEED and another individual, sought the dismissal of FIR No.02/2017, lodged against them for offenses under Sections 467, 468, 420, and 465 of the Pakistan Penal Code, 1860. The FIR alleged that the petitioners, in their capacity as patwaris, were involved in forging revenue records, cheating, and dishonestly inducing the delivery of property. The case originated from an application filed by Respondent No.3, which led to an inquiry by the Extra-Assistant Commissioner Kotli. The inquiry report recommended stopping the annual increments of the accused patwaris and alleged collusion in tampering with revenue records to execute an exchange deed in their favor. Dissatisfied with these actions, the... |
| 1980 SLD 326, 1980 SCMR 707 | Civil Petition for Special Leave to Appeal No. K 6 , decided on 12.01.1980 | In the landmark case of Jaffar Khan vs. Central Board of Revenue, the Supreme Court of Pakistan addressed the issues surrounding the dismissal of a petition for special leave to appeal. The petitioner, Jaffar Khan, challenged the Service Tribunal's ruling which had dismissed his appeal against disciplinary action taken for insubordination. The Supreme Court, presided over by Justices Dorab Patel, Muhammad Haleem, and Aslam Riaz Hussain, ruled that no legal questions of public importance were involved in the case, thereby dismissing the petition. The case highlights significant aspects of employment law and the rights of individuals in service positions, particularly regarding disciplinary actions and the authority of service tribunals. The decision underscores the importance of following administrative orders and the limitations of appeals in service-related disputes. The ruling serves as a critical reference point for similar cases in the future, emphasizing adherence to command struc... |
| 1995 SLD 758, 1995 PLD 457 | Civil Appeal No.421 of 1994 , decided on 13.02.1995 | In the landmark case of Civil Appeal No.421 of 1994, adjudicated by the Supreme Court of Pakistan on 13th February 1995, the Court addressed critical issues surrounding benami transactions and property ownership. The petitioner, Mrs. Kishwar Malik, contested the findings of lower courts which declared her a benamidar of the disputed bungalow, asserting that she was the true owner. However, the Court meticulously evaluated the evidence, including ownership documents, financial transactions, and the origins of the property funds. It was established that all property-related transactions were conducted in the name of the respondent, Lt. Col. M. Sadio Malik, and that Mrs. Kishwar Malik lacked an independent source of income to justify her ownership claims. The application of relevant laws such as the Civil Procedure Code, Specific Relief Act, Constitution of Pakistan, and the Capital Development Authority Ordinance played a pivotal role in the Court's decision. The Supreme Court reaffirmed... |
| 2012 SLD 2239 = 2012 CLD 850 | Civil Revisions Nos. 379 and 381 of 2010 , decided on 25.11.2011 | This case revolves around the issuance of a succession certificate following the death of a joint account holder. The petitioner, Syed Shah Pir Mian Kazmi, contended that the funds in the joint accounts should solely belong to him as the survivor. However, the court ruled that the legal heirs of the deceased, Mst. Nelofer and others, were entitled to the funds based on Islamic inheritance laws. The court underscored that joint accounts do not automatically confer full ownership to the surviving account holder unless a clear intention to gift the funds is established. The ruling reflects the intricate relationship between banking practices and Islamic law, emphasizing the need for clarity in the intent behind joint accounts. The decision is significant for understanding how courts interpret joint accounts in relation to inheritance, particularly in the context of Islamic law. Keywords: succession certificate, joint account, Islamic inheritance law, legal heirs, banking practices.... |
| 2011 SLD 6500, 2011 PCRLJ 723 | Criminal Appeal No. 319 of 2006 | In the landmark decision of Criminal Appeal No. 319 of 2006, the Lahore High Court addressed the conviction of Ghulam Mustafa under Section 302(b) of the Penal Code (XLV of 1860) for the charge of Qatl-e-amd, or murder. The case, cited as 2011 SLD 6500 and 2011 PCRLJ 723, was heard on June 22, 2010, before Justice Ch. Iftikhar Hussain. The appellant, represented by lawyer Salim Khan Chechi, challenged his conviction and life sentence, which mandated rigorous imprisonment and a compensation of Rs.2,00,000 to the deceased's legal heirs under Section 544-A of the Criminal Procedure Code (V of 1898). The prosecution's case hinged on eyewitness testimonies, primarily that of Noor Hussain and his son Muhammad Abid, who alleged that Ghulam Mustafa fired at the deceased, Liaqat Ali. However, the defense highlighted significant gaps and inconsistencies in these testimonies. Noor Hussain admitted during cross-examination that he did not personally witness the incident but was informed by others... |
| 2011 SLD 1568, 2011 PLC 123 | H.R. Cases Nos.16360 of 2009, 1859-S and 14292-P o , decided on 04.11.2010 | In the landmark case H.R. Cases Nos.16360 of 2009, 1859-S and 14292-P of 2010, the Supreme Court of Pakistan delivered a crucial judgment addressing the issue of minimum wages for government-employed health workers. On November 4, 2010, the court ruled that the Lady Health Workers (LHWs), Lady Health Supervisors (LHSs), Accounts Supervisors, and Drivers employed under various government programs must receive a minimum wage of Rs.7,000 per month. This decision was grounded in the West Pakistan Minimum Wages for Unskilled Workers Ordinance of 1969, particularly Section 6, and reinforced by Articles 9 and 25 of the Constitution of Pakistan, which ensure equality and the fundamental right to earn a livelihood without discrimination. The case was initiated by petitioners Ms. Bushra Arain, Ms. Rukhsana Anwar, and Ms. Saima Rafiq, representing the female workers seeking fair compensation. Represented by the Attorney-General, Maulvi Anwar ul Haq, the government’s initial response was deemed i... |
| 1987 SLD 1014, 1987 PLC 139 | Appeal No. 213(R) of 1985 , decided on 02.10.1986 | In the case of Sami-ur-Rehman vs. Chief Secretary to Government of Punjab, the Federal Service Tribunal addressed the issue of adverse remarks recorded in the appellant's Annual Confidential Report (ACR) for the year 1982. The case revolved around the appellant's performance as Superintendent of Police in Rahim Yar Khan, where he faced adverse remarks despite having good evaluations in the preceding and succeeding years. The Tribunal found that the countersigning officer's views, which supported the appellant, were not given due consideration. The decision highlighted the significance of unbiased assessments in civil service, particularly under challenging personal circumstances. The Tribunal's ruling to expunge the adverse remarks underscores the need for fair treatment in public service evaluations, particularly in the context of health-related issues impacting job performance. The case sets a precedent for the importance of thorough and just evaluations in civil service, ensuring th... |
| 1992 SLD 1256 = (1992) 193 ITR 769 | In the landmark judgment delivered by the Allahabad High Court, the case of Commissioner of Income Tax versus Dharam Pal Singh addressed critical aspects of the Income-tax Act, 1961, specifically focusing on sections 271(1)(c) and 256. This case revolved around the allegation of income concealment through donations, where the taxpayer presented ten donations, half of which were accepted and the other half rejected by the Income Tax Department. The core issue was whether the rejection of these donations amounted to gross fraud or willful neglect, thereby justifying a penalty under section 271(1)(c). The Tribunal meticulously analyzed the evidence presented, emphasizing that the mere rejection of five donations did not automatically lead to a presumption of fraud or willful neglect. It was highlighted that the burden of proof rested with the Department to establish beyond reasonable doubt the presence of fraudulent intent or deliberate concealment of income. In this scenario, the Tribun... | |
| 1994 SLD 287, 1994 MLD 1030 | Special Criminal Bail Applications Nos.74 to 78 of , decided on 12.01.1993 | This case involves the granting of bail to two customs officials, Ali Ahmad Baloch and Shahid Hussain, accused of participating in fraudulent export activities under the Customs Act, 1969. The court's decision was influenced by the principle of consistency, as similar charges against co-accused had previously resulted in bail being granted. The applicants' counsel argued that the evidence was insufficient and based on mere assumptions. The court found merit in the arguments presented, noting that the accusations lacked substantial proof. The case highlights the importance of fair trial rights and the necessity for evidence beyond mere suspicion to justify the denial of bail. It underscores the critical role of judicial consistency in similar cases, ensuring that individuals facing similar charges are treated equally under the law. The ruling reinforces the judicial principle that bail should not be denied solely based on the nature of the allegations without concrete evidence. Keywords... |
| 2017 SLD 2017, 2017 MLD 656 | C.R. No. 50-B of 2009 , decided on 22.07.2014 | In the case of C.R. No. 50-B of 2009, adjudicated by the Peshawar High Court on July 22, 2014, the court addressed pivotal issues concerning arbitration and limitation laws. Petitioners, led by Sajjad Ahmad and eight others, contested the respondents, including Muhammad Khalid Khan, challenging the dismissal of their application to make an award rule of the court under the Arbitration Amendment Ordinance, 1981. Central to the case were Sections 14 and 17 of the Arbitration Act and Section 178 of the Limitation Act, 1908. The trial court had dismissed the applicants' request to condone delay, citing the limitation period. However, the appellate court reversed this decision, erroneously excluding the month of August from the limitation calculation, thereby condoning the delay. The High Court scrutinized this exclusion, referencing critical case laws like Messrs Waseem Construction Co. v. Province of Sindh and Mushtaq Ahmad alias Mastay Khan v. Ahmad Yar, emphasizing that limitation perio... |
| 2016 SLD 1556, 2016 PLJ 197 | Crl. Misc. No. 5235-B of 2015 , decided on 18.11.2015 | In the notable case of MUHAMMAD AMJAD vs. STATE and another, adjudicated by Justice SARDAR AHMED NAEEM at the Sindh High Court, the petitioner sought pre-arrest bail under the provisions of the Criminal Procedure Code, 1898 and Pakistan Penal Code, XLV of 1860. Filed as Crl. Misc. No. 5235-B of 2015, the decision was rendered on November 18, 2015. The case revolves around an alleged theft of gas, with FIR No. 151/2013 filed at Police Station FIA, Multan by Irtaza Haider, Assistant Director of FIA. The petitioner, represented by Advocate Mr. Muhammad Bilal Butt, argued for bail citing the principle of consistency, referencing similar cases where co-accused were granted pre-arrest bail. Key legal references include Azmatullah vs The State and another (2011 SCMR 1935) and Shaukat Ali vs. The State (2008 P.Cr.R. 873), supporting the petitioner's stance. Despite the absence of representation from the State, the court observed that the petitioner's case was stronger compared to co-accused Mu... |
| 2004 SLD 1389 = (2004) 267 ITR 50 | IT REFERENCE NO. 18 OF 1997 , decided on 08.03.2004 | This case revolves around the interpretation of procedural requirements under the Income-tax Act, 1961, specifically regarding the validity of notices issued for penalties. The case highlights the judicial emphasis on strict adherence to procedural mandates, reaffirming that any irregularities, such as an unsigned notice, can invalidate tax penalties. The ruling by the Calcutta High Court serves as a critical reminder for tax authorities to ensure compliance with legal formalities to maintain the integrity of the tax enforcement process. This decision is significant for tax practitioners and businesses alike, ensuring that taxpayers are adequately protected from arbitrary penalties resulting from procedural errors. The case also references key legal principles surrounding the jurisdictional aspects of tax law and the necessity of valid notices, thereby contributing to the broader discourse on taxpayer rights and administrative justice.... |
| 1985 SLD 2002, 1985 PLC 608 | SG-544 of 1984 , decided on 17.12.1984 | In the case of SG-544 of 1984, the Labour Appellate Tribunal, Punjab dealt with a grievance petition regarding wrongful termination under the Industrial Relations Ordinance. The appellant, Muhammad Ashraf, claimed he was an employee of Sargodha Textile Mills and was verbally terminated. However, evidence presented, including attendance registers and documents submitted to the Social Security Institution, did not include the appellant's name, leading to the conclusion that he failed to prove his employment status. The Tribunal upheld the Labour Court's decision to dismiss the grievance, stating that the appellant's oral testimony was insufficient against documented evidence. This case highlights the importance of maintaining accurate employment records and the evidentiary burden on employees claiming wrongful termination. The decision emphasizes the necessity for petitioners to substantiate their claims with credible documentation to succeed in grievance petitions. It serves as a cautio... |
| 1989 SLD 1942, 1989 SCMR 1820 | Civil Petition for Leave to Appeal No. 106-P of 19 , decided on 01.05.1989 | In the case of 'Civil Petition for Leave to Appeal No. 106-P of 1988', the Supreme Court of Pakistan addressed the issue of setting aside an ex parte decree. The court, led by judges Muhammad Afzal Zullah and Usman Ali Shah, found that the petitioners, represented by Aman Khan and Noor Ahmad, were unable to counter the legal precedent established in Rehman Weaving Factory (Regd.) v. Industrial Development Bank of Pakistan which was against their appeal. The petition was ultimately dismissed, reflecting the stringent standards for overturning ex parte decrees in civil procedure. This case highlights the importance of adhering to established legal rules and the challenges petitioners face when seeking to challenge such decrees. Keywords: ex parte decree, civil procedure, Supreme Court of Pakistan, legal precedent, petition dismissal.... |
| 2011 SLD 435, 2011 PLD 511 | Civil Revision No. 407 of 2002 , decided on 01.06.2011 | In the landmark case of Civil Revision No. 407 of 2002, heard on June 1, 2011, the Lahore High Court made a pivotal decision concerning property possession under the Civil Procedure Code (V of 1908), specifically Sections XXIII, Rr.1, and Rr.2. The petitioner, Muhammad Tanveer, sought possession of property based on a prior decree that established his ownership. Respondents, led by Muhammad Jamil through his legal heirs, contested the possession, arguing that the petitioner’s previous suit for possession was withdrawn without court permission, thus invoking Order XXIII Rules 1 and 2, C.P.C., to claim that the current suit was time-barred. The court meticulously examined the validity of the petitioner’s claim, noting that the decree dated February 6, 1996, had not been challenged by the respondents, thereby affirming the petitioner’s ownership of the property. The petitioner’s argument hinged on the premise that as the rightful owner, he was entitled to reclaim possession without being... |
| 2015 SLD 2118, 2015 SCMR 1391 | Civil Appeal No. 1549 of 2003 , decided on 28.04.2015 | In the case of 'Collector of Customs (Appraisement) vs Akhter Hussain', the Supreme Court of Pakistan addressed critical issues regarding the Customs Act of 1969, specifically sections 79(1) and 205. The case arose when the appellant, Collector of Customs, challenged the High Court's decision that allowed the importer, Akhter Hussain, to amend his bill of entry. The Supreme Court ruled in favor of the importer, highlighting the importance of allowing amendments to ensure accurate customs declarations and compliance with legal provisions. This case emphasizes the balance between regulatory enforcement and the rights of importers to rectify errors in documentation, reinforcing the need for clear communication and procedures in customs operations. Importantly, the ruling serves as a precedent for future cases involving amendments of bills of entry, ensuring that importers are not unjustly penalized for clerical errors. The decision underscores the necessity for customs authorities to act ... |
| 1990 SLD 130, 1990 PTD 1019, (1991) 63 TAX 1 | I.TA. No.6547 of 1985 , decided on 30.08.1989 | The case of I.TA. No.6547 of 1985, reported in 1990 SLD 130, 1990 PTD 1019, and (1991) 63 TAX 1, was adjudicated by the Appellate Tribunal Inland Revenue on August 30, 1989, following a hearing on March 1, 1989. The appellant, Mr. Raja Riaz Ahmed, an individual engaged in real estate dealing and property development, contested the addition of Rs.22,16,005 to his income for the assessment year 1983-84. This addition was based on the sale of plots to Messrs Raja Enterprises Ltd., a private limited company formed by his immediate family members. Mr. Ahmed argued that the transfer of his business and assets to the company did not constitute a taxable profit since the company was a separate legal entity, and the transaction was merely a restructuring effort to manage a large-scale business operation. The Tribunal meticulously analyzed the nature of the transaction, focusing on the intent to generate profit and the subsequent development activities undertaken by the company. It referenced v... |
| 1995 SLD 1350, 1995 PLC 608 | KAR-178 of 1995 , decided on 23.04.1995 | This case revolves around an industrial dispute involving the dismissal of an employee from Pakistan Steel Mills, Karachi. The employee, Muhammad Azhar, was accused of stealing his personal file from the Record-Keeper's custody. The case was appealed after an initial dismissal for alleged misconduct related to non-genuine bills. The Labour Court reinstated the employee, but he was dismissed again shortly after, leading to this appeal. The Labour Appellate Tribunal found the circumstantial evidence insufficient for a valid dismissal, emphasizing the need for clear and substantial proof in employment-related cases. This case underlines the significance of fair treatment and due process in workplace disputes, which is paramount for maintaining trust in employment relationships.... |
| 2020 SLD 504, 2020 PLC 282 | Appeal No. 490 of 2019 , decided on 19.11.2019 | In this case, Muhammad Afzal, a retired civil servant, appealed against the penalty imposed on him under the Punjab Employees Efficiency, Discipline and Accountability Act, 2006. The Service Tribunal found that the charges were vague and not substantiated by reliable evidence. The Tribunal also noted that the delay in filing the appeal was due to the appellant's illness. The case underscores the necessity for clear charges and adequate evidence in disciplinary proceedings, particularly against retired employees. The decision reflects the Tribunal's commitment to uphold the principles of natural justice and ensure fair treatment for all civil servants. This case serves as a crucial precedent in cases involving disciplinary actions against retired employees, emphasizing the need for transparency and accountability in administrative proceedings. Key terms associated with this case include 'Punjab Service Tribunal', 'disciplinary proceedings', 'natural justice', 'administrative law', and '... |
| 1994 SLD 1144 | Writ Petition No. 3627 of 1993 , decided on 29.06.1993 | In the case of Writ Petition No. 3627 of 1993, the Lahore High Court addressed significant issues surrounding the Civil Procedure Code, particularly focusing on the provisions of Order XVI, Rule 1. The petitioner, Bashir Ahmad, contested the dismissal of his application to summon a key witness in a land possession suit filed by respondent Fazal Din. The court highlighted the necessity for courts to adopt a liberal interpretation of procedural rules to prevent technical knock-outs that may hinder justice. The case underlines the critical role of witness testimony in establishing the genuineness of agreements, especially in real estate disputes. The judgment underscores the principle that courts should facilitate the production of evidence that can assist in achieving a fair outcome, thereby reinforcing the judicial commitment to uphold justice. The ruling serves as a precedent for similar cases where procedural technicalities might otherwise obstruct the truth from being established in ... |
| 2000 SLD 241, 2000 PTD 665, (1998) 232 ITR 887 | , decided on 12.08.1997 | In the landmark case adjudicated by the Kerala High Court on August 12, 1997, the dispute between the Commissioner of Income Tax and Supriya Enterprises revolved around significant additions to the assessee's income from undisclosed sources. The core issue was the estimation of income based on the sale of land, where the Tribunal had reduced the additions initially proposed by the Department. Key legal references included sections 132, 145, and 256 of the Income-tax Act, 1961. The assessee argued that the Tribunal correctly considered the varying values of land parcels and the evidence presented, including testimonies and seized documents, which validated the sales prices recorded. The Court meticulously analyzed the Tribunal's findings, affirming that there was no misuse of evidence or jurisdictional overreach. Moreover, the decision underscored the importance of accurate record-keeping by the assessee and the rightful estimation powers vested in the assessing authorities. The case al... |
| 2019 SLD 680, (2019) 119 TAX 38 | STA No. 54/KB/2018 , decided on 08.08.2018 | In the landmark case of M/S Cosmos International, Karachi versus The CIR, Zone-IV, RTO-II, Karachi, the Appellate Tribunal Inland Revenue, Karachi delivered a pivotal decision on August 8, 2018, addressing allegations of tax fraud and issuance of fake invoices under the Sales Tax Act, 1990. The case revolved around the suspension and subsequent blacklisting of Cosmos International's sales tax registration by the Respondent, citing discrepancies in tax filings and non-existence of the registered business premises. The Petitioner, represented by Advocate Aqeel Ahmed, challenged the validity of these actions, emphasizing the lack of concrete evidence and the failure of the Department to comply with judicial directions from the Sindh High Court. Key laws scrutinized included sections from the Sales Tax Act, Constitution of Pakistan, Qanun-e-Shahadat, and Sales Tax Rules. The Tribunal, led by judges Muhammad Jewad Zakaria and Syed Ayaz Mahmood, meticulously reviewed the procedural lapses an... |
| 1953 SLD 139, 1953 PLD 384 | Second Appeal No. 280 of 1951 , decided on 18.05.1953 | This case revolves around a dispute between The Refugee Rehabilitation Cooperative House Building Society Ltd. and Montgomery Flour and General Mills Ltd. regarding the operation of a brick kiln on evacuee land. The plaintiff, Montgomery Flour and General Mills Ltd., sought an injunction to prevent the defendant from operating the brick kiln, claiming that it caused a nuisance by discharging soot that affected their biscuit and ice factory. The Lahore High Court ruled in favor of the plaintiff, emphasizing the significance of protecting public health and safety over property rights. The decision highlighted that an injunction could be granted to prevent harm to health, even when the property in question was classified as evacuee property under the Administration of Evacuee Property Ordinance. This ruling serves as a precedent for similar cases where health concerns intersect with property rights. Keywords: nuisance, injunction, public health, property rights, evacuee property.... |
| 2006 SLD 3810, 2006 YLR 2851 | Criminal Miscellaneous No. 198-B of 2006 , decided on 02.02.2006 | In the case of Criminal Miscellaneous No. 198-B of 2006, adjudicated by the Lahore High Court on February 2, 2006, petitioner M. Iqbal sought pre-arrest bail against the State under sections 420, 467, 468, and 471 of the Criminal Procedure Code (V of 1898). The petitioner, serving as the Manager of H.B.L., was accused alongside others of forging documents to obtain a loan fraudulently in the complainant's name. The complainant, who is landless, was falsely depicted as the owner of specific land through a mutation record, leading to the filing of FIR No. 288 dated November 16, 2005, at Police Station Malka Hans. The defense argued that the delay in registering the case did not compromise the validity of the petition, especially considering the lack of direct evidence linking the petitioner to any malicious intent or personal gain. Furthermore, Saeed Ahmad, a co-accused and guarantor, had already deposited the disputed amount, undermining the prosecution's claims of financial wrongdoing ... |
| 2010 SLD 75, (2010) 101 TAX 344, 2010 PTD 1199 | I.T.A. No. 1546/LB of 2009 , decided on 01.02.2010 | In the case of I.T.A. No. 1546/LB of 2009, the Appellate Tribunal Inland Revenue addressed the appeal concerning a penalty imposed for late filing of income tax returns under the Income Tax Ordinance, 2001. The appellant, represented by Muhammad Iqbal Hashmi, challenged the validity of the penalty confirmed by the learned CIT(A) on the grounds that it was imposed mechanically and without just cause. The Tribunal scrutinized the circumstances surrounding the late filing, noting that the appellant had filed the return shortly after receiving a notice from the Taxation Officer, which allowed a 30-day period for compliance. The Tribunal held that the penalty should only be levied when there is a lack of reasonable excuse, which was not the case here since the appellant's delay was due to their records being with the auditors. The Tribunal further reinforced that penalties should not be used as a tool for revenue generation and should serve the purpose of preventing future defaults. This de... |
| 2002 SLD 2933, (2002) 258 ITR 401 | , decided on 21.03.2001 | In the landmark case of Aparna Ashram versus the Director of Income Tax, the Delhi High Court meticulously examined the application of Section 264 of the Income-tax Act, 1961, which governs revision petitions against best assessments made under Section 144. The petitioner, Aparna Ashram, a registered society, failed to file its income tax return for the assessment year 1997-98, citing that its total income was below the taxable limit. Responding to a notice under Section 142(1), the society provided the necessary information. However, the Assessing Officer, considering the available materials, proceeded with a best assessment and initiated penalty proceedings. Dissatisfied with the outcome, Aparna Ashram filed a revision petition before the Director of Income-tax (Exemption). The Director dismissed the petition, upholding the initial assessment. Challenging this decision, Aparna Ashram approached the Delhi High Court, arguing that the Director failed to consider whether any income cou... |
| 2007 SLD 961, 2007 CLC 1023 | Civil Revision No.16 of 2006 , decided on 15.12.2006 | In the case of Civil Revision No.16 of 2006, the Northern Areas Chief Court addressed the procedural irregularities in a civil suit concerning a promissory note. The petitioner, SAEEDUR-REHAJMAN, challenged the decree passed by the District Judge Gilgit, which had debarred him from filing a written statement after granting him leave to defend. The court found that the Trial Court's actions were void and lacked jurisdiction, as the defendant was not afforded due process. The judgment underscores the importance of adhering to the Civil Procedure Code, particularly Order XXXVII, which governs the summary procedure for recovery of debts. This case highlights the fundamental legal principles ensuring fair representation and the right to defend in civil litigation, making it a significant reference for future cases involving procedural fairness and the rights of defendants in summary suits.... |
| 1989 SLD 1472, 1989 PLC 654 | LHR-535 of 1988 , decided on 16.01.1989 | In the case LHR-535 of 1988, the Labour Appellate Tribunal, Punjab, addressed the grievance of Muhammad Inam Elahi, a Fireman who claimed wrongful withholding of wages from May 26, 1986, due to an 'order waiting for orders'. The Tribunal emphasized that such orders should only be temporary and not extended indefinitely. The case highlights significant issues in labor law regarding the rights of employees and the obligations of employers under the Industrial Relations Ordinance, 1969. This decision reinforces the principle that employees should not be kept waiting for prolonged periods without justification, ensuring that labor rights are protected. Keywords: labor law, employee rights, Industrial Relations Ordinance, wage recovery, tribunal decision.... |
| 2002 SLD 2102, 2002 CLD 313 | First Appeal from Order No.312 of 2001 , decided on 21.11.2001 | In this significant case, the Lahore High Court dealt with a financial dispute involving a bank and a property purchaser. The core issue revolved around the execution of a decree where the respondent, Sajid Mahmood, claimed to be a bona fide purchaser of a property without notice of any encumbrance. The Executing Court initially accepted the agreement to sell at face value, leading to allegations of collusion from the bank, which was the decree holder. The High Court found that the Executing Court failed to adequately investigate these allegations. Consequently, the appeal was allowed, and the case was remanded for a thorough inquiry into the facts surrounding the sale agreement, ensuring that the principles of fair trial and justice were upheld. This case underscores the importance of due diligence in property transactions and the necessity for thorough judicial scrutiny in disputes involving financial institutions.... |
| 2007 SLD 2511, 2007 PLJ 949 | Crl. A. Nos. 1037, 1161 of 2002 and Crl. Rev. No. , decided on 24.01.2007 | This case revolves around a violent altercation that led to the murder of Bashir Ahmad and injuries to several others. The Lahore High Court, in its judgment, carefully analyzed the evidence presented and the circumstances surrounding the incident. The court highlighted the significant delay in filing the FIR, which raised doubts about the prosecution's case. Despite these concerns, the court upheld the convictions based on the evidence of multiple injuries inflicted by the accused. The case underscores critical issues such as the right to self-defense, the importance of timely reporting of incidents, and the judicial evaluation of conflicting testimonies. The decision reflects the court's commitment to justice while navigating complex legal principles, making it a significant reference point in future cases involving similar circumstances.... |
| 2019 SLD 2344, 2019 PLJ 42 | Civil Appeal No. 80 of 2018 , decided on 15.11.2018 | In the landmark Civil Appeal No. 80 of 2018, the Supreme Court of Azad Jammu and Kashmir (AJ&K) deliberated on the legality of the appointment of Raja Saeed Akram Khan as a Primary Teacher (B-7). The appellant challenged the decision of the High Court, which had set aside his appointment due to procedural irregularities. The Supreme Court meticulously examined the case, highlighting that the appointment was made without confirming the vacancy of the post and without proper advertisement, as mandated by the Azad Jammu and Kashmir Civil Servants (Efficiency and Discipline) Rules, 1977. The Court underscored the violation of fundamental rights and the necessity of following due process in public service appointments. Additionally, the Court addressed the arguments presented by the appellant's counsel, who claimed that the writ petition was filed with mala fide intentions. However, the Supreme Court found these arguments unsubstantiated and emphasized the importance of maintaining transpar... |
| 1993 SLD 409 = 1993 CLC 85 | Writ Petition No: 593 and C.M. No. 1192 of 1992 , decided on 27.09.1992 | This case revolves around the revival of a pre-emption suit that had been dismissed by the trial court. The Lahore High Court examined the provisions of the Punjab Pre-emption Act, 1991, particularly section 35, which allows for the revival of previously dismissed suits if the right of pre-emption is claimed under the new Act. The court highlighted the importance of proper pleading, specifically the need to demonstrate 'Zaroorat' and avoidance of 'Zarar' for the right of pre-emption to be validly claimed. The court ultimately concluded that the petitioners had not met these requirements, resulting in the dismissal of their application for revival. This case underscores the critical nature of adherence to procedural requirements in pre-emption suits and the implications of legislative changes on ongoing legal matters.... |
| 2010 SLD 2181, 2010 PTD 1099 | , decided on 23.12.2006 | In the pivotal case of the Income Tax Appellate Tribunal, decision dated December 23, 2006, cited as 2010 SLD 2181 and 2010 PTD 1099, the Tribunal addressed significant issues regarding the applicability of the Income Tax Ordinance, XXXI of 1979 to the Northern Areas of Pakistan. The assessee, a company wholly owned by the Federal Government, challenged the Assessing Officer’s decision to tax income from the Northern Territories, arguing that the ordinance was not applicable post its withdrawal through Notification No. NA-9(7)80 dated April 3, 1999. The case delved deep into the interpretation of 'competently imposed' taxes, emphasizing that only those taxes imposed by explicit legislative measures should be applicable. The Tribunal reviewed precedent, including the 1999 SCMR 1379 judgment, and scrutinized the statutory notices and submissions by the assessee, which highlighted undisclosed receipts from Northern Areas based on their non-inclusion in Pakistan’s territorial laws. Lawyers... |
| 2020 SLD 2581, 2020 CLC 2006 | CR No.909-P/2014 | In the case CR No.909-P/2014, decided by the Peshawar High Court with the citation 2020 SLD 2581 = 2020 CLC 2006, Justice Muhammad Naeem Anwar presided over a significant civil revision involving intricate inheritance disputes governed by the Khyber Pakhtunkhwa Land Revenue Act and Islamic Law. The plaintiffs sought declarations regarding their shares in the inheritance, challenging longstanding revenue entries and the legitimacy of relationships that affected inheritance rights. Central to the case were issues such as the presumption of truth in revenue records, the classification and prioritization of agnatic heirs, and the application of provisions under the Civil Procedure Code concerning revisional jurisdiction. The court meticulously reviewed evidence and legal arguments, affirming the lower courts' findings that upheld the plaintiffs' rights to inherit according to the applicable laws. The decision reinforced the integrity of revenue records and the proper application of Islamic... |
| 2008 SLD 2412, (2008) 304 ITR 189, (2009) 177 TAXMAN 353 | IT REFERENCE NO. 94 OF 1987 , decided on 27.09.2006 | In the landmark case of Sunam Rice & Dal Mills v. Commissioner of Income-tax, the Punjab and Haryana High Court addressed significant issues regarding unexplained money under Section 69A of the Income-tax Act, 1961. The case revolved around an amount of Rs. 1,10,000 introduced into the books of account by the petitioner, claimed to be a cheque encashment from Punjab National Bank. The Assessing Officer had initially rejected the petitioner's explanation, suspecting the funds to be undeclared income. However, upon appeal, the Commissioner of Income-tax (Appeals) found merit in the petitioner's claims, supported by testimonies from bank officials. The Tribunal's decision to reinstate the Assessing Officer's findings was overturned by the High Court, which emphasized the importance of the bank manager's discretionary actions and corroborative evidence. This case highlights the judicial interpretation of financial transactions and the importance of proper documentation and testimony in tax... |
| 2004 SLD 666 = 2004 CLD 1159 | Regular First Appeal Case No.451 of 1998 , decided on 15.07.2003 | This case revolves around the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997, addressing issues of clerical errors in banking transactions and the liabilities that arise from them. The Lahore High Court examined the case where the appellant, Muhammad Anwar, had withdrawn funds exceeding his account balance due to a clerical error by Union Bank Limited. The court ruled that such transactions, even if erroneous, create a legal obligation for repayment. The decision emphasized the importance of justice and equity in financial dealings, particularly when clerical errors lead to unintentional withdrawals. The court clarified that while the appellant was liable for the principal amount, the claim for mark-up was not justified due to the absence of a prior agreement, thereby modifying the Banking Court's decree. This case highlights critical aspects of banking regulations and the responsibilities of both banks and their clients in financial transactions.... |
| 2021 SLD 1329 = 2021 PCRLJ 576 | Special Criminal A.T.As. Nos. 147, 148 of 2019, 22 , decided on 18.12.2019 | The Sindh High Court, on December 18, 2019, deliberated on Special Criminal Anti-Terrorism Appeals Nos. 147, 148 of 2019, 224, and 225 of 2018, involving appellants Javed and others versus The State. Presided over by Justices Mohammad Iqbal Kalhoro and Abdul Mobeen Lakho, the case centered around allegations under the Explosive Substances Act, 1908, the Anti Terrorism Act, 1997, and the Sindh Arms Act, 2013. The prosecution accused the appellants of possessing illegal arms and explosives, including grenades, rifles, and SMGs, seized during a snap operation by the Pakistan Rangers and the Bomb Disposal Unit at Police Station Nabi Bakhsh, Karachi, on February 1, 2017. However, the appeal focused on significant shortcomings in the prosecution's case, including conflicting witness statements regarding the type and number of grenades recovered, delays in recording confessional statements, and the lack of corroborative evidence to substantiate the accused's intentions to commit terrorism or ... |
| 1991 SLD 1769 = (1991) 189 ITR 557 | This case revolves around the assessability of shares gifted to a Hindu Undivided Family (HUF) under the Wealth-tax Act, 1957. The key issue was whether the assessee, Prokash Kumar Mohta, could be assessed as an individual for the value of shares gifted to a non-existent HUF. The court found that the gift would fail due to the non-existence of an HUF, leading to the conclusion that the shares could not be claimed by the assessee as personal property. This case emphasizes the legal principles governing gifts to HUFs and their implications for wealth assessment. Key terms include 'Hindu Undivided Family', 'Wealth-tax Act', and 'assessability'. These concepts are crucial for understanding the legal framework surrounding familial property and taxation, and they highlight the importance of existing legal structures when dealing with inheritance and gifts.... | |
| 1979 SLD 121 = 1979 PLD 47 | Constitutional Petition No. D 271 of 1977 , decided on 26.09.1978 | In the landmark case of ALPHA INSURANCE Co. LTD. versus EMPLOYEES’ UNION AND ANOTHER, adjudicated by the Sindh High Court on September 26, 1978, Constitutional Petition No. D 271 of 1977 addressed critical issues surrounding the interpretation of the Employees Cost of Living (Relief) (Amendment) Act (XLVII of 1974). The Sindh High Court, presided over by Judges FAKHRUDDIN G. EBRAHIM and AJMAL MIAN, evaluated whether specific payments such as conveyance allowances, medical allowances, and house rent were prima facie intended to alleviate the impact of rising living costs as stipulated in Section 8 of the Act. The Court held that these payments did not meet the prima facie requirement of providing relief from increased living costs. Furthermore, under Article 199 of the Constitution of Pakistan, the Court distinguished between untenable and plausible constructions of statutory provisions, reaffirming its stance on judicial intervention when interpretations render a statute untenable. Thi... |
| 2008 SLD 3064, (2008) 301 ITR 69 | IT APPEAL NO. 347 OF 2006- , decided on 25.03.2008 | In the case of Commissioner of Income-tax, Delhi-II, New Delhi v. Madhsy Films (P.) Ltd., the Delhi High Court addressed the issue of whether a notice issued under section 143(2) of the Income Tax Act, 1961, had been properly served to the assessee within the prescribed period for the assessment year 2001-02. The assessee had filed a return declaring a loss, after which notices were issued on 23-10-2002 and 24-12-2002 via speed post. The assessee did not respond to these notices, leading the Assessing Officer to issue another notice under section 142(1) on 29-1-2003, which also went unanswered, resulting in an assessment under section 144. The assessee challenged the assessment, claiming that the notice under section 143(2) was not served within the prescribed period. The Commissioner of Income-tax (Appeals) upheld the assessment order, but the Tribunal quashed it, stating that the notice was not served within the limitation period. On appeal, the Delhi High Court examined Section 27 o... |
| 2000 SLD 2150, 2000 PLD 202 | Writ Petition No. 22602 of 1996 , decided on 31.05.1999 | This case revolves around the Punjab Pharmacy Education Foundation's application for affiliation with the Central Pharmacy Council of Pakistan, which was rejected. The petitioner claimed to have established many educational institutions and had misrepresented their status to the public, leading to a criminal case against them. The Lahore High Court found that the petitioner did not have the necessary facilities or meet the legal requirements for affiliation under the Pharmacy Act, 1967. The decision reinforces the significance of proper educational standards and the legal protocols that must be followed for affiliation. It illustrates the consequences of misleading practices in education and the court's commitment to uphold these standards. Keywords include 'Pharmacy Education', 'Legal Standards', 'Affiliation Process', 'Educational Institutions', and 'Public Misrepresentation'.... |
| 1984 SLD 1700, 1984 PLC 1128 | 306/1962 of 1982 , decided on 07.04.1984 | This case revolves around the dismissal of Jamshaid Ahmad Kamtar, who was charged with misconduct while serving as a Sub-Engineer in the Local Government and Rural Development Department. The tribunal assessed the charges, which included falsifying measurement records and failing to perform duties satisfactorily. Despite the appellant's arguments that he was not solely responsible for the discrepancies, the tribunal upheld the dismissal, citing the results of the inquiry and the appellant's own admissions. The decision emphasizes the importance of accountability in government service and the adherence to efficiency and discipline protocols as outlined in the Punjab Civil Servants Rules. This case highlights the legal framework surrounding civil servant conduct and the processes involved in disciplinary actions, making it relevant for discussions on public service ethics and legal compliance.... |
| 1988 SLD 1763, (1988) 173 ITR 693 | In the landmark case adjudicated by the Gujarat High Court, the core issue revolved around the retrospective application of section 7(4) of the Wealth-tax Act, 1957, concerning the valuation of assets for wealth tax purposes. The petitioner, Commissioner of Wealth Tax, contested the valuation method adopted by the respondent, Niranjan Narottam Pankore Naka, specifically the valuation of his bungalow 'Shalimar'. The bungalow was exclusively used for residential purposes, and the contention was whether the valuation under section 7(4) should be applied retrospectively, affecting all pending assessment proceedings. The court meticulously analyzed the nature of section 7(4), discerning it as a procedural provision rather than a substantive one. This classification was pivotal in determining its retrospective applicability. Procedural laws, as established in legal precedents, are inherently designed to regulate the methods and processes through which substantive laws are enforced. Therefor... | |
| 2016 SLD 3335 = 2016 CLD 1089 | D-2741 of 2016 , decided on 01.09.2016 | This case revolves around the application of the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly Section 19(7), and the Civil Procedure Code regarding the execution of decrees. The Lahore High Court examined the appellant's claim of being a bona fide purchaser without notice of the mortgage deed executed by the judgment-debtor. The court concluded that the appellant was aware of the prior mortgage and proceedings, thus invalidating their claim. The decision emphasizes the importance of due diligence in property transactions and the binding nature of registered mortgages. Key terms include bona fide purchaser, mortgage deed, and execution of decree, which are critical in property law and financial recovery cases.... |
| 2021 SLD 242, 2021 CLC 408 | Civil Revision No. 02-A of 2014 , decided on 10.09.2020 | In the landmark decision of Civil Revision No. 02-A of 2014, decided on September 10, 2020, the Peshawar High Court, Abbottabad Bench, presided by Justice Shakeel Ahmad, addressed a critical dispute involving property law and graveyard designation under the Specific Relief Act, 1877. The case involved the petitioners, Haji Mohammad Riaz and others, who contested the ownership and usage of a 16 marla land parcel, Khasra No.1406, located in Qasba Abbottabad. The respondents, including Khalid Mehmood Abbasi and others, held ownership claims through various mutations and registered deeds. However, the petitioners argued that the land served as a graveyard for the Muslim community since 1934, and any sale or acquisition of the land was unlawful, lacking proper authority and jurisdiction. The High Court meticulously analyzed the provisions of the Specific Relief Act, particularly Sections 42 and 54, to determine the validity of the property transactions and the rightful designation of the l... |
| 1999 SLD 387, 1999 SCMR 1323 | Criminal Petition for Leave to Appeal No.331-L of , decided on 02.10.1998 | This case involves a criminal petition for leave to appeal, filed in the Supreme Court of Pakistan concerning the suspension of a sentence by the Lahore High Court. The petitioners argued that the High Court's observations on the merits of the case could unduly influence the appellate decision. The Supreme Court, recognizing the need for an unbiased review, ruled to expunge the prior observations while upholding the suspension on statutory grounds. The decision emphasizes the importance of maintaining impartiality in judicial proceedings, ensuring that appeals are decided solely based on their merits. This case highlights critical aspects of criminal procedure and the judiciary's role in safeguarding fair trial rights, which are essential for maintaining justice and public confidence in the legal system. Keywords: Supreme Court, criminal appeal, judicial impartiality, legal rights, fair trial.... |
| 1982 SLD 717, 1982 PLD 213 | Civil Appeal No. 180 of 1981 , decided on 06.12.1981 | In the case of Raja Muhammad Ashraf vs. Director, Military Lands and Others, the Supreme Court of Pakistan heard an appeal challenging the dismissal of the appellant from service. The primary issues revolved around allegations of bias against the inquiry officer and the punishing authority, as well as claims that the appellant was denied a fair opportunity to defend himself. The Court meticulously examined the facts surrounding the appellant's conduct, including his repeated absences from duty following a transfer that he opposed. The Court found that the inquiry was conducted fairly, with the appellant having opportunities to present his case, even if he did not formally call his witnesses. The judgment emphasized the importance of procedural fairness while also noting that technical failures in the defense process could not undermine the findings of misconduct against the appellant. The appeal was ultimately dismissed, reinforcing the principles of administrative justice within civil... |
| 1990 SLD 1714, (1990) 181 ITR 530 | D-2741 of 1990 , decided on 31.03.1990 | In the landmark case involving Lt. Col. K.D. Gupta against the Union of India, the Supreme Court addressed the issue of tax deductions on court-awarded payments under the Income-tax Act, 1961. The petitioner was awarded Rs. 4 lakhs, but the Union Government deducted Rs. 1,20,000 as tax at source, leading to allegations of contempt. The Court ruled that the deduction was justified and did not constitute contempt, while also directing the payment of the withheld amount. The case highlights the balance between legal compliance and the execution of court orders, providing precedent for future cases involving tax deductions from court-ordered payments. Key aspects of the ruling include the interpretation of income classifications under tax law and the responsibilities of government entities in adhering to legal financial obligations. This ruling is significant for legal practitioners and advocates involved in tax law and civil service matters.... |
| 1989 SLD 1638, 1989 PLC 909 | Revision No.R.Y.Khan-454 of 1987 , decided on 03.11.1987 | This case revolves around the interpretation and application of the Payment of Wages Act and the Standing Orders Ordinance concerning the claim for a bonus by an employee. The primary legal issues included the question of whether the claim was time-barred and the jurisdiction of the authority to adjudicate on matters related to wages and bonuses. The court emphasized the necessity of adhering to procedural norms, particularly regarding the filing of cross-objections, and held that the issue of limitation could not be raised without them. The decision underscores the importance of clarity in statutory provisions and the rights of workers under labor laws. Key terms include 'Payment of Wages Act', 'industrial disputes', 'bonus payments', and 'jurisdiction'. These terms are essential for understanding labor rights and legal protections for employees.... |
| 2012 SLD 2296, 2012 PCRLJ 1903 | Criminal Appeal No. 887 of 2010 , decided on 12.06.2012 | In the landmark case of GHULAM MOHAYUDDIN alias BAOO versus THE STATE and others, the Lahore High Court deliberated on Criminal Appeal No. 887 of 2010, adjudicated on June 12, 2012. The appellant challenged his conviction under Section 376 of the Penal Code (XLV of 1860), which pertains to rape. The core of the appeal centered around the credibility of the sole witness, Mst. Naila, and the circumstances under which her statement was obtained. The defense highlighted inconsistencies in the victim's testimony, her dubious character, and the lack of corroborative evidence, including the absence of reliable eyewitnesses in a densely populated area at the time of the alleged offense. Additionally, the appellant pointed out procedural lapses and potential coercion in the victim's statement. The prosecution, represented by Mian Muhammad Awais Mazhar, countered by emphasizing the medical evidence supporting the victim's claims and the improbability of the incident occurring in broad daylight i... |
| 1997 SLD 70, 1997 PTD 616, (1996) 219 ITR 214 | Civil Appeals Nos. 2242 to 2246 of 1978 , decided on 08.02.1996 | In the landmark case of Smt. Kilasho Devi Burman vs. Commissioner of Income Tax, the Supreme Court of India addressed crucial issues regarding the validity of income tax assessments under the Income Tax Act, 1961. The case revolved around the assessment of a Hindu undivided family for the year 1955-56. The Supreme Court highlighted the importance of having a signed assessment order, asserting that the absence of such an order invalidated the Revenue's claim. The Court's decision reinforced the legal principle that the High Court cannot consider evidence not presented before the Tribunal, thus maintaining the integrity of the Tribunal's findings. The ruling is significant for tax law practitioners and advocates, as it clarifies the procedural requirements for valid assessments and the limits of judicial review in tax matters.... |
| 1979 SLD 367, 1979 PLD 663 | Criminal Appeal No. 4 of 1977/BWP , decided on 25.04.1979 | This case revolves around the conviction of Muhammad Anwar for the murder of Muhammad Aslam, a man with a notorious reputation. The incident occurred late at night outside the appellant's shop, where the deceased allegedly made provocative remarks under the influence of alcohol. The court found that the initial attack by the deceased constituted grave provocation, justifying the appellant's reaction. The court emphasized the importance of context and the reputation of the deceased, ultimately leading to a reduced sentence. This case highlights the complexities of self-defense claims in criminal law, particularly in circumstances involving provocation and the character of the individuals involved.... |
| 2024 SLD 3599 | STA NO. 489/LB/2024 , decided on 29.03.2024 | ... |
| 1996 SLD 334, 1996 PLC 181 | Civil Petition No. 484 of 1994 , decided on 22.02.1995 | In the landmark case Civil Petition No. 484 of 1994, adjudicated by the Supreme Court of Pakistan on February 22, 1995, key issues of employment discrimination and statutory service regulations were scrutinized. The petitioner, represented by the Chairman of Pakistan International Airlines Corporation (P.IA.C.), challenged the forced retirement of an employee, SHERIN DOKHTH, on the sole basis of her sex, arguing that Regulation No. 25 of the P.IA.C. Employees (Service and Discipline) Regulations, 1985, which mandated retirement at age 45 for female employees, was inherently discriminatory. The High Court of Sindh had previously ruled in favor of the respondent, citing violations of Articles 25 and 27 of the Constitution of Pakistan, which guarantee equal protection and non-discrimination. The Supreme Court's decision to grant leave to appeal underscored the necessity to determine whether P.IA.C.'s employment terms are governed by statutory rules or merely by master-servant law princip... |
| 1992 SLD 943, 1992 PLC 747 | HYD-173 of 1990 , decided on 11.04.1991 | In the case of Muller and Phipps Pakistan (Pvt.) Ltd. vs. Muhammad Waseem Shaikh, the Labour Appellate Tribunal addressed a complaint regarding the alleged breach of a 1985 agreement mandating correspondence in Urdu with the workers' union. The Tribunal concluded that the agreement was not in force, as the subsequent 1989 agreement did not contain a similar clause. The Tribunal dismissed the complaint, citing the absence of a prima facie case and characterizing the complaint as an abuse of court process. The case highlights critical aspects of industrial relations and the importance of adhering to the terms of agreements in labor disputes.... |
| 1982 SLD 828, 1982 PLD 464 | Writ Petition No. 9179 of 1980 , decided on 16.09.1980 | In the case of Turaj Ahmad Khan vs. D.I.G., Police, Multan, the Lahore High Court addressed the issue of departmental action against a police officer who had previously been pardoned by the Governor. The court established that under the Police Rules, 1934, a senior officer's order, once communicated and acted upon, grants vested rights that cannot be revoked without lawful authority. This case highlights the importance of adhering to established procedures and the rights of individuals under administrative law. The ruling reinforces the principles of justice and the protection of civil service rights, especially in scenarios involving pardons and reinstatement. The decision underscores the significance of lawful authority in administrative actions and the implications of vested rights in public service. Overall, this case serves as a precedent for similar future cases involving administrative law and the rights of public servants.... |
| 2016 SLD 1489, 2016 PLJ 52 | W.P. No. 1483 of 2013 , decided on 22.01.2015 | This case revolves around a writ petition filed under Section 44 of the AJ&K Interim Constitution Act, 1974, concerning the Family Court's decision to allow an amendment to include a minor in a maintenance suit. The court underscored the Family Court's jurisdiction over family law matters, emphasizing the principles of justice and equity. The ruling highlighted the father's obligations to provide for his family and reinforced the Family Court's flexibility in procedural matters, allowing necessary amendments to facilitate the swift resolution of family disputes. The case illustrates the intersection of family law and procedural justice within the context of the AJ&K legal framework, making it a pivotal reference for similar cases.... |
| 2022 SLD 638, 2022 MLD 379 | Criminal Appeal No.283 of 2020 , decided on 06.02.2021 | In the case of Muhammad Younas vs. The State, the Balochistan High Court dealt with a criminal appeal concerning the conviction of the appellant under the Control of Narcotics Substances Act, 1997 for possession of three kilograms of charas. The case highlighted significant issues regarding the chain of custody and credibility of witness statements. The court emphasized that the prosecution must establish a transparent and unbroken chain of custody for narcotics, which includes safe storage and transmission of samples to the chemical examiner. Due to contradictions in witness testimonies and failure to ensure the integrity of the evidence, the court ruled in favor of the appellant, setting aside the conviction and acquitting him. This case underscores the importance of stringent procedural requirements in drug-related offenses and the necessity for clear and consistent evidence in criminal trials.... |
| 2010 SLD 338, 2010 PLD 138 | I.-C.As. Nos. 843, 851, 852 of 2009 , decided on 25.11.2009 | In the landmark case titled Umar Ata Bandial and Ijaz Ul Ahsan versus the Government of Punjab through Chief Secretary, Lahore, the Lahore High Court adjudicated on November 25, 2009, addressing critical issues surrounding the conduct and scheduling of bye-elections in the Province of Punjab. The central legal battle involved challenging the discretionary powers of the Chief Election Commissioner (CEC) under the Constitution of Pakistan, 1973, and the Representation of the People Act, 1976, specifically Section 103, which governs the conduct of elections. The petitioners, Muhammad Azhar Siddique and another, sought judicial intervention against the Government of Punjab's actions that interfaced with the autonomous functions of the Election Commission. A pivotal aspect of the case revolved around the application of natural justice principles, notably the rule of 'audi alteram partem', which mandates that no person should be condemned unheard. The appellants contended that the Provincia... |
| 2013 SLD 2105, 2013 CLD 678 | Regular First Appeal No. 182 of 2009 , decided on 06.02.2013 | In the case of Regular First Appeal No. 182 of 2009, the Lahore High Court examined the appeal of Muhammad Rafique against United Bank Limited regarding a financial recovery dispute. The case revolved around the Financial Institutions (Recovery of Finances) Ordinance, 2001, specifically sections 10 and 19, which govern the rights and obligations of financial institutions and their customers. The appellant had taken a loan and failed to repay, leading the bank to file a suit for recovery. Despite the appellant's claims of discrepancies, the court ruled that the appellant had implicitly accepted the validity of the decree by applying for installment payments post-judgment. The court emphasized that the appellant's actions constituted an admission of liability, thereby dismissing the appeal. This case highlights the importance of understanding financial agreements and the implications of accepting terms post-decree. Keywords for optimization include 'financial recovery law', 'court appeal... |
| 2004 SLD 1009, 2004 SCMR 718 | Criminal Petition for Leave to Appeal No.498-L of , decided on 09.12.2002 | In the case of Muhammad Iqbal vs. The State, the Supreme Court of Pakistan examined the appeal against the Lahore High Court's decision, which upheld the conviction of the petitioner for offenses under the Penal Code. The court emphasized the importance of consistent witness testimonies and medical evidence in criminal cases. The judgment highlighted that the trial and appellate courts had properly evaluated the evidence and upheld the conviction without any legal errors. The dismissal of the leave to appeal signifies the court's endorsement of the lower courts' thorough assessments, reinforcing the integrity of the judicial process in upholding convictions based on credible evidence.... |
| 2024 SLD 3497 | ITA NO. 1121/LB/2019 , decided on 12.02.2024 | ... |
| 1986 SLD 2005, 1986 PLC 281 | Appeal No. RI-39 of 1985 , decided on 28.09.1985 | This case involves an appeal by Javaid Iqbal against Musteham Cement Ltd. concerning the denial of back benefits following wrongful termination. The Labour Appellate Tribunal, Punjab, presided over by Sardar Muhammad Abdul Ghafoor Khan Lodhi, heard the case. The appellant argued for entitlement to back benefits despite not asserting unemployment post-dismissal. The court emphasized the necessity for the worker to verbally assert non-employment to shift the burden of proof to the employer. Without such an assertion, as in this case, back benefits are not awarded. The case references other judgments such as 1985 PLC 750 and NLR 1985 Labour 51, discussing the onus of proof regarding employment status post-dismissal. The decision underscores the importance of legal procedure in employment disputes, particularly in claims for back benefits.... |
| 2024 SLD 3810, 2024 PLJ 989 | Crl. A. No. 10549 of 2021 , decided on 18.04.2024 | In the case of Rao Humayun Waqas, the Lahore High Court reviewed the conviction under Section 302(b) of the Pakistan Penal Code, concerning the murder of Mustafa Ahmad. The case highlighted the importance of substantive evidence over mere abscondence, as the prosecution could not prove the guilt of the accused beyond a reasonable doubt. The court underscored that abscondence alone is not conclusive proof of guilt and requires corroborating evidence. The court's decision to acquit the appellant was based on the lack of credible evidence, as the testimonies presented were found to be unreliable and insufficient to substantiate the charges. This case serves as a critical reminder of the legal principle that every accused is entitled to the benefit of the doubt, reinforcing the need for due process in criminal proceedings. Keywords: Lahore High Court, Rao Humayun Waqas, acquittal, Pakistan Penal Code, Section 302(b), abscondence, legal principles, substantive evidence.... |