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Citation(s) Details Summary
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....
1960 SLD 376, 1960 PLD 78 Appellate Side No. 73 of 1959 60 , decided on 02.04.1960 This case revolves around the interpretation of the Motor Vehicles Act, specifically Section 21(1) regarding the registration of vehicles and Section 38(1) concerning the necessity of a fitness certificate. The petitioner, Mohammad Ashraf, appealed against the suspension of his vehicle's permit by the Regional Transport Authority (RTA) for allegedly plying without a fitness certificate and allowing an unlicensed individual to drive. The Board of Revenue, led by M. W. Abbasi, found the petitioner's claims credible, particularly the assertion that the vehicle was being tested by a mechanic rather than being used for commercial purposes. The ruling emphasizes the importance of evidence and clarifies the definition of 'plying' under the law. The case highlights procedural fairness in administrative actions taken by transport authorities and the necessity for concrete evidence to support charges against vehicle operators. Keywords include 'Motor Vehicles Act', 'fitness certificate', 'vehicl...
2010 SLD 1399 = 2010 MLD 68 Writ Petition No. 3285 of 2009 , decided on 28.05.2009 This case revolves around a defamation suit filed by the petitioner, Muhammad Khalid Farooq, against the Additional District Judge and others. The petitioner claimed compensation for defamation after being acquitted of criminal charges. The case highlights key legal principles regarding the Limitation Act and the Civil Procedure Code in Pakistan. The Lahore High Court's decision underscores the necessity for plaintiffs to adhere to statutory time limits when filing suits. The ruling serves as a reminder of the vigilant nature of the law of limitation, which is designed to protect the rights of parties who act promptly. This case is significant for legal practitioners and individuals involved in defamation and civil suits, as it clarifies the implications of timing in legal proceedings. It is essential for lawyers and advocates to be aware of such limitations to effectively represent their clients in court. The outcome of this case reinforces the need for timely legal action and the imp...
1995 SLD 1170 = 1995 PLC 326 Appeal No. 355 of 1988 , decided on 06.11.1989 In the case of Appeal No. 355 of 1988, the Labour Appellate Tribunal of Sindh addressed the grievances of an employee from Pakistan Steel Mills regarding alleged anomalies in promotion and pay scale. The appellant contended that he was wrongfully omitted from a promotion list due to a departmental transfer and sought redress through a grievance petition. However, the Tribunal found that the grievance notice was not issued within the statutory time limits set forth in the Industrial Relations Act, specifically Section 25-A. The appellant's reliance on an alleged application for the removal of anomalies was deemed insufficient, as no evidence was provided to substantiate this claim. Furthermore, the Tribunal emphasized the necessity of impleading other workers whose rights could be affected by the decision, which the appellant failed to do. The ruling highlighted the importance of adhering to procedural requirements in labor disputes, reinforcing the principles of natural justice and the...
1982 SLD 724, 1982 PLD 218 Civil Petition No. 25-P of 1982 , decided on 27.02.1982 This case revolves around the eviction of tenants under the West Pakistan Urban Rent Restriction Ordinance, 1959. The Supreme Court of Pakistan addressed the issues of limitation and bona fide requirements for eviction. The landlords sought eviction based on personal requirements, asserting that the tenant's claims of mala fides were unfounded. The court ruled that the personal requirement was established, highlighting that landlords cannot be expected to remain idle during eviction proceedings. The decision emphasizes the interpretation of evidence and the application of limitation laws, providing clarity on the landlords' rights and the necessity for proper legal representation. This case is significant in landlord-tenant law, especially under the Rent Restriction Ordinance, and serves as a precedent for future eviction cases, reinforcing the need for courts to carefully evaluate the bona fides of landlords' claims....
2017 SLD 1182, 2017 PLJ 341 Crl. Appeal No. 76-J and Capital Sentence Referenc , decided on 10.01.2017 In the case of Usman Rasheed versus the State, the Lahore High Court addressed serious allegations under the Pakistan Penal Code regarding the defamation of the Holy Prophet (PBUH). The appellant, formerly employed at a local pharmacy, was accused of using a letterhead pad to inscribe derogatory remarks. The prosecution's case was built upon witness testimonies and forensic analysis, which ultimately proved to be flawed. The court highlighted the lack of credible evidence and inconsistencies among witness accounts, leading to the conclusion that Usman Rasheed was wrongfully convicted. This case emphasizes the critical need for substantial evidence in criminal prosecutions, particularly in cases that could result in the death penalty. The ruling not only underscores legal principles like the benefit of the doubt but also reflects the judiciary's role in safeguarding rights against wrongful convictions. This landmark decision serves as a significant precedent in the realm of criminal law...
2015 SLD 2793, 2015 PLJ 65 W.P. No. 2187 of 2011 , decided on 29.10.2014 In the case of Rifat Ullah Jan vs. Bashir Zada, the Peshawar High Court dealt with a writ petition challenging the adjournment of an ejectment petition under the Cantonments Rent Restriction Act, 1963. The petitioner, Rifat Ullah Jan, sought to eject the respondent, Bashir Zada, for default in rent payment. The Rent Controller had adjourned the case sine die due to a separate civil litigation involving the premises. The High Court ruled that the civil litigation did not pertain to the landlord-tenant relationship, which is central to eviction cases. The decision reaffirmed that questions of title do not affect tenancy rights, thereby restoring the eviction petition for further proceedings. This case highlights the importance of understanding the legal framework surrounding landlord-tenant disputes and the relevance of procedural justice in such matters....
2023 SLD 2281, 2023 YLR 1938 Constitutional Petition No. D-77 of 2021 , decided on 18.02.2021 In this pivotal case, Telenor Microfinance Bank Limited challenged a demand notice for property and conservancy tax issued by the Cantonment Board Clifton. The core legal question revolved around the applicability of Section 65 of the Cantonments Act, 1924, which stipulates that taxes can be levied on the actual occupier of the property. The Sindh High Court, through Justices Muhammad Junaid Ghaffar and Agha Faisal, meticulously examined the arguments presented by the bank's counsel, who contended that since the bank had paid rent in advance, recovering dues from them would be challenging. However, the court found that the petitioner failed to establish a compelling case for extraordinary writ jurisdiction, leading to the dismissal of the petition. This case underscores the importance of understanding tenant rights and tax obligations under the law, particularly in relation to the Cantonments Act. The decision reinforces the principle that earlier judgments by Division Benches of the H...
2005 SLD 1114, 2005 SCMR 25 Civil Petitions Nos. 262-K to 265-K of 2004 , decided on 14.09.2004 In the landmark case of Civil Petitions Nos. 262-K to 265-K of 2004, adjudicated by the Supreme Court of Pakistan on September 14, 2004, the Court addressed significant issues related to employment discrimination and arbitrary decision-making within Pakistan International Airline Corporation (P.I.A.C.). The appellants, led by Abid Hassan, challenged the decision by P.I.A.C. to redirect their training from the technologically advanced Boeing-777 aircraft in the USA to the Airbus-310 Technical Course, citing violations of the Training Policy and misuse of discretionary powers. The case hinged on the interpretation of the Service Tribunals Act (LXX of 1973) and Administrative Order No. 17/2001, with specific sections 2-A and 4 under scrutiny for potential discrimination based on merit and seniority. The Supreme Court, after thorough examination, ruled in favor of the appellants, setting aside the prior judgment of the Federal Service Tribunal. It mandated P.I.A.C. to reconsider the appel...
2019 SLD 3040, 2019 SCMR 2054 Jail Petition No. 415 of 2018 , decided on 17.10.2019 This case revolves around a brutal attack involving the throwing of a corrosive substance on the victim, Mst. Shakila Rafique, by the accused, who was a neighbor. The Supreme Court of Pakistan, in its decision, reaffirmed the lower courts' convictions, citing strong evidence from the victim and her family. The court highlighted the significance of victim identification in cases of violent crime, especially when the perpetrator is known to the victim. The judgment reinforces the legal principles surrounding the evaluation of evidence in criminal cases, ensuring that justice is served while upholding the rights of the victim. Keywords: criminal justice, Pakistan Penal Code, court decision, victim rights, legal principles....
2015 SLD 1816, 2015 PTD 948 D-4471 of 2014 , decided on 23.12.2014 In the case D-4471 of 2014, the Sindh High Court addressed the suspension of a business license under the Customs Act and Customs Agents Licensing Rules. The petitioner, Messrs Docks Private Limited, had its license suspended based on an FIR that alleged the replacement of high-value goods with lesser value items. The court ruled that the Licensing Authority did not follow proper procedures, including failing to provide a Show-Cause Notice before suspension. This decision highlights the importance of adhering to the principles of natural justice in administrative actions. The ruling reinforces that mere registration of an FIR does not warrant immediate punitive action against business operators, emphasizing the need for proper legal procedures to protect business rights. The outcome serves as a precedent for similar cases, ensuring that licensees receive fair treatment in compliance with legal standards. Keywords: Customs Act, License Suspension, Natural Justice, Administrative Law, Bu...
1991 SLD 827, 1991 SCMR 224 Civil Appeal No. 183 of 1989 , decided on 09.04.1990 This case involves a conflict regarding the eviction of a tenant under the Cantonments Rent Restriction Act, specifically focusing on the landlord-tenant relationship and the implications of pending ownership appeals. The Supreme Court's ruling emphasized the authority of the Rent Controller to adjudicate on tenancy matters, even when ownership disputes are unresolved. The decision stresses that the transfer of property through a registered document serves as sufficient notice, eliminating the need for further communication regarding the landlord's status. The court's analysis addresses the nuances of default in rent payment and the responsibilities of both landlords and tenants in such legal disputes. This case is significant for understanding tenancy laws and the legal framework governing landlord-tenant relationships in Pakistan, particularly under the Cantonments Rent Restriction Act. Keywords include landlord-tenant relationship, eviction, rent default, tenancy laws, and legal dis...
2001 SLD 1700, 2001 SCMR 125 Civil Petitions Nos. 146-L, 150-L, 1731-L and Crim , decided on 31.07.2000 In the case of Amjad Ali and others vs. Board of Intermediate and Secondary Education, the Supreme Court of Pakistan addressed the legal ramifications of ad hoc appointments and terminations under the Constitution of Pakistan, 1973. The petitioners, who were initially appointed on an ad hoc basis, challenged their termination without a hearing. The court ruled that since their appointments were not permanent and included terms that permitted termination, they had no grounds to contest the decision. The ruling clarified the rights of ad hoc employees and reinforced the importance of adhering to the terms specified in appointment letters. This case highlights key issues surrounding employment law, administrative justice, and the rights of employees in Pakistan. It serves as a precedent for future cases involving temporary employment contracts and the procedural requirements for termination. Keywords: employment law, constitutional rights, administrative justice, temporary employment, Pak...
1973 SLD 720, (1973) 92 ITR 219 IT REFERENCE No. 83 OF 1966 , decided on 14.04.1972 In the landmark case of Ballarpur Collieries Co. v. Commissioner of Income Tax, the Bombay High Court addressed critical issues regarding the treatment of depreciation and business losses under the Income-tax Act, 1961. The court examined whether unabsorbed depreciation could be carried forward for a registered firm when full effect had not been given in previous assessments. The decision clarified the precedence of carried forward business losses over depreciation allowances, establishing important precedents in tax law. This case is significant for tax practitioners and firms navigating complexities in income tax assessments, particularly regarding the handling of depreciation and loss carry forwards, which are vital for optimizing tax liabilities. The ruling emphasizes the importance of understanding tax provisions and their implications on firm assessments, making it a key reference point for legal professionals and accountants alike....
1977 SLD 1667, 1977 PLC 391 Appeal No. 276 of 1973 , decided on 24.05.1975 This case revolves around the appeal filed by United Textile Mills Limited against a ruling that granted gratuities to eight workers. A significant issue raised was whether the workers had served the necessary grievance notice prior to initiating proceedings in the Junior Labour Court. The absence of this notice was argued to negate the court's jurisdiction. The Tribunal highlighted the legal implications of the grievance notice requirement and decided to remand the case for further evidence collection. This case illustrates the importance of procedural compliance in labor disputes and the potential for jurisdictional challenges arising from failure to adhere to statutory requirements. Keywords: Industrial Relations, grievance notice, labor court jurisdiction, procedural compliance, labor rights....
1994 SLD 327, 1994 PLC 275 GA-50/93(Pb.) , decided on 06.02.1994 In the case of SH. ABDUL WAHEED vs. HABIB BANK LTD, SIALKOT, the Labour Appellate Tribunal of Punjab addressed the issue of procedural delays in serving chargesheets for alleged misconduct. The appellant, SH. ABDUL WAHEED, challenged a second chargesheet issued by his employer, claiming it was barred by time. The court examined the timeline of events, noting that the first chargesheet was issued in May 1988, while the second was issued in October 1991, over three years later. The tribunal ruled in favor of the respondent, emphasizing the necessity for employers to act within statutory time limits when addressing employee misconduct. It was determined that the delay in serving the second chargesheet invalidated any further proceedings. This case underscores the critical nature of timely communication and procedural adherence in labor disputes, reflecting broader trends in employment law and procedural fairness. Keywords such as 'employment law', 'chargesheet', 'misconduct', and 'time li...
1984 SLD 890, 1984 SCMR 1316 Civil Petition No.668 of 1980 , decided on 17.08.1983 This case revolves around the division of a bungalow by Settlement authorities, which had been divided into two units based on the possession of the parties who had lived independently in their respective portions since 1949. The petitioner challenged this division after failing in the High Court. The Supreme Court ruled that the decision of the Settlement authorities could not be contested in the constitutional jurisdiction, reinforcing the discretionary power held by these authorities. This case highlights the limits of judicial review over administrative decisions and the importance of understanding the legal framework governing the division of property. The ruling emphasizes the need for clarity in legal instructions and the discretion exercised by authorities in property matters, making it a significant reference in property law and administrative law discussions....
1998 SLD 306, 1998 PTD 2437, (1996) 222 ITR 133 Income-tax Reference No.3 of 1993 , decided on 20.06.1996 This case revolves around the interpretation of section 216 of the Income Tax Act, 1961, concerning the imposition of interest on underestimation of advance tax. The Gauhati High Court examined whether the mere act of underestimating advance tax was enough to warrant interest charges. The court emphasized that there should be a deliberate intention behind such underestimation to reduce tax burdens. The decision highlighted the necessity for assessing authorities to investigate the motives behind advance tax estimations, ensuring that penalties are not imposed without clear evidence of intent to evade tax obligations. This case is significant for taxpayers and legal practitioners as it clarifies the conditions under which interest can be charged, promoting fairness in tax assessments. Keywords such as 'Income Tax Act', 'underestimation of tax', 'interest on advance tax', and 'Gauhati High Court' are crucial for SEO optimization in legal discussions....
2009 SLD 3534, 2009 PCRLJ 1095 Criminal Appeal No.35 of 2006 , decided on 13.02.2009 In the case of Criminal Appeal No.35 of 2006, the Supreme Court of AJ&K addressed critical issues regarding the procedural rights of the accused in criminal appeals, particularly concerning the necessity of serving notice to the accused in appeals against acquittal. The court held that an appeal cannot be dismissed due to the non-appearance of the accused or their counsel and must be decided based on the merits of the case. The ruling stressed the importance of ensuring that all parties are properly notified to uphold the principles of justice and fair trial. The court's decision to keep the appeal pending until the accused could be served with notice showcases its commitment to providing every individual the right to be heard. This verdict is significant in the context of criminal law and appeals, emphasizing that procedural safeguards are essential for the integrity of the judicial process. The ruling aligns with established precedents, reinforcing the notion that absconding or non-a...
2016 SLD 1233 ITA No. 1118/IB/2015 (Tax Year 2010) , decided on 21.09.2016 This case revolves around the tax liabilities of a professional cricketer who had received payments from the Pakistan Cricket Board. The core issue was whether these payments should be treated as a final discharge of tax liability under the Income Tax Ordinance, 2001. The appellant department contested the prior ruling of the CIR (A-III) which favored the taxpayer. The Tribunal concluded that the payments were indeed final and dismissed the appeals, reinforcing the established legal precedent regarding contractual receipts in the realm of taxation. This case highlights the complexities of tax law as it pertains to professional athletes and the importance of adhering to established legal interpretations of tax obligations. Keywords: tax liability, Income Tax Ordinance, contractual receipts, professional athlete taxation, legal precedent, appellate tribunal, tax year....
1966 SLD 72, 1966 PLD 519, 1966 SCC 256 Civil Appeal No. 87 of 1964 , decided on 14.01.1966 In this landmark case, the Supreme Court of Pakistan addressed the critical issue of tax liability for dissolved partnerships under the Income Tax Act, 1922. The court ruled that even after dissolution, partners remain liable for penalties associated with tax assessments. This case underscores the importance of compliance with tax regulations and the consequences of concealment of income. The decision highlights significant legal principles regarding tax assessments and penalties, making it a pivotal reference for tax law practitioners. The implications of this ruling are substantial for firms considering dissolution as a strategy to evade tax responsibilities. Legal professionals must be aware that dissolution does not absolve partners from their tax obligations, particularly concerning penalties for income concealment. This ruling serves as a cautionary tale for businesses and advocates alike, emphasizing the need for transparent financial practices. The case also sets a precedent fo...
2022 SLD 1639, 2022 PLJ 754 R.F.A. No. 75623 of 2019 , decided on 19.01.2022 The case revolves around the acquisition of land under the Land Acquisition Act, 1894, where the appellants, Pervaiz Akhtar and others, challenged the compensation awarded for their land acquired by the Land Acquisition Collector. The Lahore High Court found that the Referee Court did not adequately consider the market value of the land, which was situated in a prime location and had significantly increased in value during the lengthy acquisition process. The court noted that the appellants provided substantial evidence supporting their claim for higher compensation, while the respondents failed to produce credible evidence to justify the fixed compensation. Ultimately, the court ruled in favor of the appellants, awarding them compensation reflective of the current market value, thereby ensuring their rights under the law were upheld. This case highlights the importance of fair compensation in land acquisition and the need for authorities to substantiate their assessments with reliable...
1996 SLD 1224, 1996 SCMR 867 Civil Petition for Leave to Appeal No.620-L of 199 , decided on 19.12.1995 In the case of Javaid Akhtar vs. WAPDA, the Supreme Court of Pakistan addressed issues of employee misconduct, specifically regarding allegations of illegal gratification and misappropriation of government resources. The court examined the evidence presented against Akhtar, who was found guilty by the Inquiry Officer. The court ruled that the findings were based on substantial evidence and that the employee's claims of mala fide and enmity against the inquiry process were unproven. The case underscores the importance of integrity within public service and the legal framework governing employee conduct. Keywords: employee misconduct, illegal gratification, Supreme Court of Pakistan, WAPDA, government resources, public service integrity....
2012 SLD 426 = 2012 CLC 217 Writ Petition No. 1234 of 2011 , decided on 21.01.2011 In the case of Writ Petition No. 1234 of 2011 before the Lahore High Court, the petitioners, CH. MUHAMMAD TARIQ and ALLAH RAKHA, challenged the orders of the revenue courts concerning their tenancy rights and arrears of rent. The petitioners argued that the suits for ejectment and recovery of arrears were not maintainable simultaneously. However, the court found that the revenue authority was competent to hear the matter, and there was no legal bar to seeking both remedies in one suit. The court emphasized the importance of concurrent findings by lower courts and noted that the relationship of landlord and tenant was not in dispute. Consequently, the writ petition was dismissed, reaffirming the authority of the revenue courts in matters of tenancy disputes. This case highlights the legal principles surrounding landlord-tenant relationships and the procedural aspects of revenue law in Pakistan. Keywords include landlord-tenant relationship, revenue courts, tenancy disputes, legal author...
2022 SLD 303, 2022 CLD 31 File No. 43/NAYATEL/C&TA/CCP/2016 , decided on 03.06.2021 This case involves the Competition Commission of Pakistan's ruling against Defense Housing Authority Islamabad/Rawalpindi (DHA-I) for abusing its dominant position in the market for cable internet and telephony services. The Commission found that DHA-I's refusal to grant Nayatel (Pvt.) Limited the right of way to install its infrastructure constituted an anti-competitive practice that restricted consumer choice and limited competition within DHA-I. The Commission directed DHA-I to provide Nayatel with the same access and terms as it offers to other providers, including its own subsidiary, DHAI Teleman. This ruling underscores the importance of competition in the telecommunications sector and aims to enhance consumer access to diverse service options. Keywords include Competition Act, telecommunications, consumer choice, anti-competitive practices, and market dominance....
1975 SLD 437, (1975) 100 ITR 678 IT CASE No. 35 OF 1973 , decided on 26.04.1974 This case revolves around the interpretation of section 271(1)(c) of the Income Tax Act, 1961, regarding penalties for concealment of income. The Tribunal faced the challenge of establishing whether the revenue could prove that the concealment was intentional, emphasizing the burden of proof. The case highlights the importance of proper explanations and the need for the revenue to substantiate claims of concealment. The outcome favored the assessee, reiterating the principles of fair assessment in tax law. The decision underscores the significance of clarity in income declarations and the legal standards applicable to tax disputes. Keywords such as 'Income Tax Act', 'concealment of income', and 'burden of proof' are essential as they reflect the core issues addressed in the ruling....
2002 SLD 904, 2002 PCRLJ 349 Criminal Bail Application No. 444 of 2001 , decided on 08.11.2001 In the case of Criminal Bail Application No. 444 of 2001, the Federal Shariat Court addressed the issue of bail for the applicant, Ghulam Nabi, accused of a capital offense under Section 302 of the Penal Code. The court highlighted the critical evidentiary issues surrounding delayed identification parades, particularly in the context of nighttime crimes. The decision emphasized that the identification parade's timing, occurring more than six months post-incident, raised substantial doubts regarding its reliability. The court's ruling underscored the necessity for corroborative evidence when evaluating identification testimonies, especially when significant time has elapsed. The judgment serves as a pivotal reference in understanding the legal standards for granting bail in cases involving serious charges and the importance of timely and accurate identification procedures. Keywords such as 'bail application', 'identification parade', 'criminal procedure', and 'evidentiary standards' are...
1991 SLD 725 = 1991 PLC 743 88(K) of 1986 , decided on 27.02.1990 In the case of Capt. Arif Hayat vs Pakistan International Airlines, the Federal Service Tribunal addressed the appeal regarding the unlawful termination of service. The appellant, a Captain at PIA, had his employment terminated under the guise of retrenchment amid financial restructuring. The Tribunal found that not only was the termination executed without the requisite notice but the appellant's appeal remained pending during the period when the jurisdiction of the Tribunal was extended to PIA employees. This case emphasizes the importance of following due process in employment termination and highlights the rights of employees under labor laws. The ruling reinstates Capt. Hayat with all due benefits, reaffirming employee protection under the law. The case serves as a critical reference for employment law practitioners, particularly in matters of wrongful termination and the procedural obligations of employers....
1988 SLD 976, 1988 PLC 279 Appeals Nos. 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14 , decided on 21.02.1988 In the case before the Service Tribunal of N.W.F.P., the appellants, FEROZ KHAN and 11 others, challenged their unlawful dismissal from service as Patwaris. The tribunal found that the dismissals were executed without due process, violating principles of natural justice and equity. The appellants were accused of misconduct and inefficiency but were not provided a proper inquiry or show-cause notice before their abrupt dismissal. The tribunal highlighted that even temporary employees have the right to defend against allegations and cannot be dismissed summarily. The decision reinforced the importance of following legal procedures in employment matters, particularly regarding disciplinary actions. This case underscores the necessity of upholding employee rights and the legal frameworks designed to protect them, particularly in terms of procedural fairness and justice. Keywords such as 'employment law', 'dismissal procedures', 'natural justice', and 'temporary employment rights' are cruci...
2008 SLD 869, 2008 CLC 1588 Civil Revision No.928/D of 2006 , decided on 22.04.2008 In the case of Civil Revision No.928/D of 2006, the Lahore High Court dealt with a dispute over possession of land following a pre-emption decree. The respondents, legal heirs of the original pre-emptor, successfully regained possession after the petitioners' attempts to dispossess them were deemed illegal. The court found that the petitioners had attempted to re-agitate matters already decided by the Supreme Court, which led to the dismissal of their revision petition. The ruling underscored the importance of finality in judicial decisions and the prohibition against re-litigating resolved issues. This case highlights critical aspects of property law, including the rights of pre-emptors and the enforcement of decrees, making it a significant reference for legal practitioners in land disputes. Key phrases such as 'Specific Relief Act', 'Civil Procedure Code', and 'pre-emption decree' are crucial for those researching property law and civil procedure....
1979 SLD 800, (1979) 116 ITR 289 IT REFERENCE No. 573 OF 1971 , decided on 21.04.1978 This case revolves around the interpretation of section 23(1) of the Income-tax Act, 1961, specifically regarding the deductibility of taxes levied by local authorities. The Calcutta High Court addressed whether the full amount of taxes claimed by the assessee, Dalhousie Properties Ltd., could be deducted from its rental income for the assessment year 1966-67. The court found that the Income Tax Officer (ITO) had initially allowed only a portion of the claimed amount due to disputes over enhanced taxes. However, upon appeal, the Tribunal ruled that the entire amount should be allowed, leading to a reference for legal clarification. The court ultimately upheld the Tribunal's decision, reinforcing the principle that the liability to pay taxes lies with the property owner and not with tenants, thereby allowing the full deduction. This case highlights the importance of understanding tax liabilities in property income assessments, making it a significant reference for future cases involving...
1953 SLD 130, 1953 PLD 300 Appeal No. 603 of 1952 , decided on 22.04.1953 This case revolves around a violent altercation that led to the death of Shah Muhammad from injuries inflicted by the appellants using various weapons. The Lahore High Court reviewed the evidence, including eyewitness testimonies and medical reports, to determine the nature of the injuries and the intent of the appellants. The court emphasized the importance of properly framing charges under the Penal Code, particularly regarding the distinction between sections 304 and 326. The judgment highlighted the legal implications of common intention and the necessity for precise charge specifications, ultimately leading to a conviction adjustment. This case underscores the critical need for clarity in legal proceedings, especially in violent crime cases....
1989 SLD 2274, (1989) 176 ITR 133 D-2741 of 1989 , decided on 01.01.1989 This case involves the Madras Polo & Riders Club, which sought tax exemption under Section 10(23) of the Income-tax Act, 1961 for the assessment years 1965-66 and 1966-67. The Income Tax Officer initially denied the exemption, but the Tribunal later ruled in favor of the assessee, stating that the approval granted by the Government effective from 1-4-1965 applied to both years. This decision highlights the importance of understanding the nuances of tax law and the implications of government approvals in determining tax liabilities. Key terms include tax exemption, income tax, sports associations, and legal compliance. The ruling emphasizes that the date of approval should not restrict the exemption benefits for the previous years, thus reinforcing the legal framework for sports associations seeking financial relief under tax laws....
1988 SLD 590 = 1988 PLC 315 Appeal Nos.413/136, 394/176, 397/173, 393/177, 395 , decided on 29.02.1988 This case revolves around the appeals made by constables regarding their exclusion from list 'B' for a lower school course under the Punjab Service Tribunals Act. The appellants argued that they were unfairly not included despite passing the necessary examinations. The Tribunal examined the selection process and the relevant Police Rules, concluding that the selection was made fairly and in accordance with the established criteria. The ruling emphasized the importance of adhering to rules that ensure only those constables likely to attend the training are selected, thereby maintaining a high standard of candidates. This decision reinforces the significance of procedural compliance in administrative matters, particularly in police training and personnel selection. Keywords include: Punjab Service Tribunal, Police Rules, constable selection, administrative law, training standards....
2008 SLD 592 = 2008 PLD 66 Writ Petition No.4675 of 2007 , decided on 03.10.2008 In the case of Mst. Ruqia Batool vs. The State, the Lahore High Court addressed a constitutional petition seeking the quashment of an F.I.R. related to alleged abduction and marriage disputes. The petitioners argued that the allegations were false and stemmed from a personal family conflict. The court emphasized that such matrimonial disputes are best resolved in Family Courts rather than through criminal prosecution. This case highlights the importance of jurisdiction in legal matters, particularly in cases involving marriage and family law. It also reflects on the legal principles surrounding the validity of Nikah under Islamic law, reinforcing that disputes regarding marriage legitimacy must be substantiated through appropriate legal channels. The decision to quash the F.I.R. serves as a precedent for similar cases, asserting the need for judicial restraint in matters that fall outside the purview of criminal law. This case is significant for legal practitioners and advocates workin...
1981 SLD 2323 = 1981 PLC 551 KAR-870 of 1980 , decided on 26.03.1981 The case involves an industrial dispute between Jamia Spinning and Weaving Mills Ltd. and its employee FATEHUL QADEER. The Labour Appellate Tribunal of Sindh addressed the appeal regarding the reinstatement of QADEER after he was dismissed following a domestic enquiry that was deemed unfair. The Tribunal highlighted the Management's failure to produce key defence witnesses and the inadequacy of the enquiry process. The decision emphasizes the importance of fair procedures in employment disputes and the right of employees to a proper defence. This case serves as a significant reference for future labour disputes, reinforcing the need for transparency and fairness in domestic enquiries under the Industrial Relations Ordinance, 1969....
2008 SLD 4258, (2008) 306 ITR 216 IT APPEAL No. 146 OF 2002 , decided on 26.02.2008 In the landmark case of Commissioner of Income Tax v. Southern Tubes, the Kerala High Court addressed the pivotal issue of whether the dissolution of a partnership firm constituted a 'transfer' under the Income-tax Act, 1961, specifically referencing sections 2(47) and 45(4). The court analyzed the implications of asset distribution upon dissolution and the liability for capital gains taxation. By interpreting the dissolution deed as an agreement that facilitated the transfer of immovable property to one partner, the court underscored the necessity for capital gains assessment in such scenarios. This decision is particularly relevant for legal practitioners and tax professionals dealing with capital gains taxation and partnership law, as it clarifies the tax implications of asset distribution during firm dissolution. The ruling reinforces the principle that transactions resulting in the transfer of assets, regardless of their nature, fall under the purview of the Income-tax Act, thus e...
1997 SLD 224, 1997 PTD 2004, (1997) 224 ITR 310 Civil Appeals Nos.2578 to 2580 of 1979 , decided on 05.02.1997 In the landmark case of Aditanar Educational Institution vs. Additional Commissioner of Income Tax, the Supreme Court of India addressed the interpretation of section 10(22) of the Income Tax Act, 1961, which pertains to the tax-exempt status of educational institutions. The case arose from a dispute over whether the Aditanar Educational Institution, a society formed to establish and manage educational institutions, qualified for exemption from income tax due to its non-profit nature. The Supreme Court ruled in favor of the institution, confirming that it operated solely for educational purposes, thus affirming the High Court's decision. This case is significant as it delineates the criteria for tax exemptions under the Income Tax Act for educational entities, emphasizing the focus on the institution's purpose rather than its financial operations. The ruling has implications for similar educational societies seeking tax-exempt status, reinforcing the necessity of demonstrating a commit...
2007 SLD 3646, (2007) 290 ITR 615, (2005) 147 TAXMAN 42 WT APPEAL No. 7 OF 2003 , decided on 03.02.2005 In the case of WT APPEAL No. 7 OF 2003 decided by the Delhi High Court, the core issue revolved around the classification of land and buildings held by DCM Ltd. for wealth tax purposes. The court examined the provisions of section 2(ea) of the Wealth-tax Act, 1957, particularly focusing on whether the land in question could be defined as urban land. The ruling established that since no construction was approved by the relevant authorities, the land did not qualify as an asset under the Act. This case highlights the importance of legal compliance in property classification for taxation, emphasizing that without necessary permissions, land cannot be considered urban for wealth tax assessments. The decision reinforces the legal framework surrounding asset classification, providing clarity for future cases involving urban land and wealth tax assessments....
2008 SLD 6979 = 2008 PCRLJ 1105 Criminal Appeals Nos.54, 55, 57, 58 and Criminal R , decided on 15.03.2008 This case involves criminal appeals against a judgment by the District Court of Criminal Jurisdiction, Mirpur, where the appellants were convicted of serious charges including murder. The case highlighted issues of witness credibility, evidentiary standards, and the burden of proof in criminal law. The court found that the prosecution's case relied heavily on the testimony of related witnesses, which lacked corroboration. Key elements of the prosecution's claims, such as the recovery of firearms and the circumstances surrounding the alleged crime, were scrutinized, leading the court to conclude that the evidence was insufficient for conviction. This case underscores the importance of reliable evidence in securing a conviction and the legal principles surrounding the assessment of witness credibility. It serves as a crucial reference for future cases involving similar legal standards and evidentiary challenges, making it a significant addition to criminal jurisprudence....
2022 SLD 3251, 2022 PCRLJ 1615 Criminal Appeals Nos. 197314, 135870, Criminal Rev , decided on 29.11.2021 This case revolves around the appeals filed by Muhammad Aslam, Adnan alias Chitta, and Qasim Ali against their convictions for murder and robbery under the Penal Code. The Lahore High Court, presided over by Justices Sardar Ahmad Naeem and Syed Shahbaz Ali Rizvi, heard the case on November 29, 2021. The court scrutinized the evidence presented, particularly the testimonies of the eyewitnesses, which raised significant doubts regarding their credibility. The prosecution's inability to establish a clear timeline and the relationship of the witnesses to the complainant contributed to the court's decision to allow the appeal. This case highlights the critical legal principle of benefit of doubt, reinforcing that in criminal law, the prosecution must meet a high burden of proof to secure a conviction. Ultimately, the court's ruling reflects a commitment to justice and the protection of individual rights within the legal system....
2020 SLD 2235, 2020 PLJ 908 Crl. A. No. 1969 and M.R. No. 506 of 2016 , decided on 21.11.2019 In the case of Iftikhar Ahmad vs. State, the Lahore High Court examined the appeal of Iftikhar Ahmad, who was previously convicted under several sections of the Pakistan Penal Code. The court highlighted critical flaws in the prosecution's case, including significant delays in reporting the incident, questionable witness credibility, and a lack of corroborative evidence. Key legal principles, such as 'falsus in uno, falsus in omnibus', were invoked to assert that witnesses who misrepresented facts should not be trusted in other aspects of their testimony. The court ultimately found that the prosecution had not met the burden of proof required for conviction, leading to Iftikhar Ahmad's acquittal. This case underscores the importance of timely and credible evidence in criminal proceedings, as well as the necessity for the prosecution to establish a clear and compelling case against the accused....
2009 SLD 967, (2009) 318 ITR 388, (2010) 187 TAXMAN 212 WRIT PETITION No. 359 OF 1994 , decided on 07.05.2009 In the case of Petron Engineering Construction Ltd. vs. Commissioner of Income Tax, the Bombay High Court addressed the issue of foreign exchange remittance under Section 80HHB of the Income Tax Act, 1961. The petitioner, Petron Engineering, had entered into a contract with a foreign entity for providing erection and commissioning services. They were required to remit 50% of the profits in convertible foreign exchange within six months to qualify for a tax deduction. However, due to unforeseen circumstances involving additional work that led to a delay, they failed to comply with this requirement within the given timeframe. The Commissioner of Income Tax rejected their request for an extension, leading to the petition. The court ruled that the reasons provided for the delay were valid and remanded the case back to the Commissioner for a proper evaluation, allowing Petron to submit necessary documentation. This case highlights the complexities surrounding tax regulations and foreign pro...
1984 SLD 840, 1984 SCMR 1233 Civil Petition for Special Leave to Appeal No. 628 , decided on 12.02.1984 In the case of SUBHANUDDIN Vs. DIRECTOR, ELECTRICAL AND MECHANICAL ENGINEERING, the Supreme Court of Pakistan dealt with a civil petition regarding the dismissal of an appeal based on limitation by the Federal Service Tribunal. The petitioner, SUBHANUDDIN, had served in the E.M.E. Workshop and sought a selection grade based on his seniority. The case highlighted the procedural aspects of civil services and limitations in filing appeals. The court determined that the petitioner failed to adhere to the necessary timelines for appeal submission, as the relevant order from the Ministry of Defence was communicated to him on March 14, 1981, and the appeal was not filed until September 2, 1981. The court found no substantial grounds to interfere with the Tribunal's decision, resulting in the dismissal of the petition. This case underscores the importance of adhering to procedural rules in civil service matters and the implications of deadlines in legal appeals....
2023 SLD 829, 2023 PLD 233 Writ Petition No. 52999 of 2022 , decided on 22.09.2022 In this significant ruling by the Lahore High Court, the Court examined the procedural compliance in the handling of FIR cancellation reports under the Criminal Procedure Code and Police Rules. The judgment highlighted the mandatory nature of the Superintendent of Police's involvement, emphasizing the critical principle of natural justice which is enshrined in Article 10-A of the Constitution of Pakistan. The decision reinforces the necessity for proper procedural adherence by law enforcement and judicial authorities, ensuring that all parties are given a fair opportunity to present their cases, thereby upholding the right to a fair trial. This case serves as a crucial precedent for future cases involving procedural irregularities in criminal investigations....
2017 SLD 2435, 2017 YLR 1626 W.P. No. 1264 of 2017 , decided on 10.04.2017 In the significant case of Mrs. Asma Alamgir vs. Federation of Pakistan, the Islamabad High Court addressed the issue of transitory bail for a petitioner facing investigation by the National Accountability Bureau (NAB). The court recognized the challenges faced by individuals abroad who wish to return to Pakistan to respond to legal inquiries without the fear of immediate arrest. The ruling highlighted the importance of ensuring that individuals can seek legal recourse and participate in judicial processes without undue harassment. The case involved complex legal interpretations of the National Accountability Ordinance, 1999, and the Constitution of Pakistan, emphasizing the need for due process and the protection of constitutional rights. This case serves as a precedent for similar situations where individuals seek protective bail while abroad, reinforcing the judiciary's role in safeguarding citizens' rights against potential arbitrary actions by authorities. Key terms such as transi...
1991 SLD 640, 1991 PTD 245 Income-tax Reference No. 71 of 1984 , decided on 22.02.1989 In the landmark case of Income-tax Reference No. 71 of 1984, the Punjab and Haryana High Court addressed critical issues surrounding the applicability of the Income Tax Act, 1961, particularly focusing on the implications of partial partition within Hindu undivided families. The case revolved around the Tej Cloth Weaving Factory, where the court scrutinized the interest deductions claimed by the firm on loans purportedly made by coparceners following a partial partition on March 31, 1979. Highlighting the significance of section 171(9), the court concluded that such partitions made after the cutoff date are invalid, thereby preventing the firm from treating these amounts as borrowed capital for business purposes. This decision emphasizes the stringent interpretations of tax laws regarding family partnerships and the importance of compliance with statutory provisions. The ruling reinforces the need for careful consideration of partnership contributions and interest deductions under the ...
2020 SLD 1364 = 2020 YLR 985 Criminal Appeal No. 47 of 2018 , decided on 15.11.2019 The case revolves around the tragic incident involving Ghulam Nabi, who was convicted for the death of his daughter, Sehrish. This case highlights critical aspects of criminal law, specifically regarding the definitions of murder and culpable homicide under the Penal Code. The court thoroughly examined the evidence, including eyewitness testimonies and medical reports, to determine the nature of the crime committed. Key arguments revolved around the delay in lodging the FIR and the credibility of the witnesses. The ruling emphasizes the importance of intent in legal definitions of murder, ultimately leading to a conviction under a lesser charge. This case serves as a significant reference point for understanding how courts interpret intent within the framework of criminal law, making it an essential study for legal practitioners and scholars alike. Keywords include 'criminal law', 'Penal Code', 'murder conviction', 'eyewitness testimony', and 'legal intent'....
2021 SLD 2804, 2021 PLC 740 Writ Petition No.2750 of 2017 , decided on 08.11.2019 In the case of Writ Petition No.2750 of 2017, the Islamabad High Court addressed issues surrounding disciplinary actions taken against employees of the Hydrocarbon Development Institute of Pakistan. The court highlighted the importance of adhering to established procedures in disciplinary matters, particularly the Government Servants (Efficiency and Discipline) Rules, 1973. The petitioner, Muhammad Yaqoob, challenged a penalty of withholding annual increments due to alleged procedural failures in his disciplinary proceedings. The court's decision underscored the necessity for transparency and proper communication of charges to employees, ensuring they are afforded a fair opportunity to defend themselves. This case is significant as it emphasizes the enforcement of procedural justice within government institutions and serves as a critical reference for future cases involving disciplinary actions....
1992 SLD 1327 = (1992) 193 ITR 246 D-2741 of 2016 This case revolves around the interpretation of Section 40(b) of the Income-tax Act, 1961, specifically regarding the disallowance of business expenses related to payments made to partners. The Orissa High Court examined whether the commission paid to a partner who was also a karta of a Hindu Undivided Family (HUF) could be treated as a disallowable payment under the Income-tax regulations. The court clarified that the karta's individual capacity should be recognized separately from his role as a partner of the HUF. It was determined that the commission paid to Rasiklal P. Rathor, in his individual capacity, was not subject to disallowance under the relevant tax provisions, thereby setting a precedent for similar cases and clarifying the distinction between individual and representative capacity in taxation. The ruling emphasizes the importance of understanding the roles of partners in partnerships, especially in cases involving HUFs, and highlights the need for clear legislative defin...
1996 SLD 227 = 1996 SCMR 1098 Civil Appeal No. 77 of 1994 , decided on 18.10.1994 In the case of Miss Bibi Farzana vs. Selection Committee, the Supreme Court of Pakistan addressed the issue of admission to Bolan Medical College. The petitioner was denied admission based on the argument that she had not received her education in the province of Balochistan, as outlined in the college's prospectus. The Court noted that the petitioner's siblings, who had similar educational backgrounds, were admitted, highlighting a discrepancy in the application of the admission criteria. The Court ultimately ruled that the reasons for the denial of admission were unjustified and ordered that the petitioner's application be reconsidered for the forthcoming academic session. This case emphasizes the importance of equitable treatment in educational admissions and addresses issues of residency and educational qualifications. The decision underscores the need for consistency in the application of admission policies across similar cases, ensuring that all applicants are treated fairly rega...
2009 SLD 1682, 2009 SCMR 663 Civil Petitions Nos.660-P, 661-P and 662-P of 2006 , decided on 06.02.2009 This case revolves around the termination of civil servants' appointments without due process. The Supreme Court of Pakistan reviewed the case where Arabic Teachers, Rozi Khan and others, challenged the withdrawal of their appointments by the District Coordination Officer. The Court highlighted the importance of lawful procedures in employment matters, ensuring that civil servants are not unjustly terminated without proper inquiry, such as issuing charge sheets or show-cause notices. The judgment reiterated that any irregularities committed by the appointing department cannot adversely affect the appointees. This case upholds the principles of fairness and justice in administrative actions, ensuring that the rights of civil servants are protected under the Constitution of Pakistan, 1973. The ruling serves as a precedent for similar cases involving employment rights and procedural fairness in administrative decisions....
2016 SLD 2672, 2016 PCRLJ 373 Cr. A. No. 377-P of 2011 , decided on 10.04.2014 In the case of Muhammad Yousaf and Muhammad Bashir versus The State, the Peshawar High Court addressed serious concerns regarding the prosecution's ability to establish guilt beyond reasonable doubt. The case stemmed from a murder charge under section 302(b) of the Penal Code, where the appellants were accused of killing Ali Aman during a wedding ceremony. Key issues included delays in filing the FIR, contradictions in witness statements, and a lack of medical evidence supporting the claims. The court underscored the importance of corroborative evidence, particularly from eyewitnesses, and ruled that the prosecution's failure to provide a coherent narrative led to the acquittal of the accused. The judgment serves as a critical reference for future cases concerning the burden of proof in criminal trials, emphasizing that justice must prevail and that the rights of the accused must be protected....
2023 SLD 832, 2023 PLD 36 Constitution Petition No. 1841 of 2022 , decided on 29.11.2022 In the case of Fazal Muhammad vs. Managing Director Sui Gas, the Balochistan High Court dealt with a constitutional petition concerning a dispute over a gas connection damaged due to construction work. The petitioner claimed that the Sui Southern Gas Company lodged a false FIR against him and demanded payment for gas consumption. After being acquitted of the charges, the petitioner sought to recover the amount paid to the gas company. However, the court ruled that the petitioner should have pursued remedies through the Gas Utility Courts as stipulated by the Gas (Theft Control and Recovery) Act, 2016. This case highlights the procedural requirements for resolving disputes between consumers and gas utility providers and underscores the necessity of adhering to established legal frameworks. The decision illustrates the court's commitment to ensuring that consumers utilize the appropriate channels for grievance redressal, reinforcing the significance of the Gas Utility Courts as alternate...
2017 SLD 1988, 2017 MLD 547 C.O.C. No. 244-P of 2016 , decided on 21.11.2016 In the case of C.O.C. No. 244-P of 2016, the Peshawar High Court dealt with contempt proceedings initiated against Ali Amin Gandapur, a provincial minister, for making derogatory remarks against the Chief Justice during a press conference. The Court noted that the minister's statements were broadcasted by various media channels, leading to widespread public discourse on judicial conduct. The Court received unconditional apologies from both the minister and the media representatives, which were accepted after determining their bona fide nature. This case underscores the delicate balance between freedom of speech and the respect for judicial integrity, a topic that remains relevant in contemporary legal discussions. The judgment serves as a precedent for future cases involving media and judicial interactions. The Court's decision reflects a commitment to maintaining judicial respect while recognizing the role of media in democratic discourse. This case highlights the ongoing conversation...
1982 SLD 7, 1982 PTD 37, (1982) 45 TAX 25 Income tax Reference No. 26 of 1977 , decided on 06.06.1978 This case revolves around the Income Tax Act, 1961, where the Kerala High Court examined the validity of a reassessment conducted by the Income Tax Officer concerning allowable deductions claimed by a government-owned company, KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD. The case highlights the importance of distinguishing between valid information and mere changes of opinion in tax assessments. The court upheld the reassessment based on the officer's possession of information indicating that the claimed deductions for grants to the Labour and Industrial Bureau were not justifiable under the law. This decision underscores the legal principles governing income tax reassessments and the criteria necessary for determining the validity of such actions. Keywords include 'Income Tax Act', 'allowable deductions', 'reassessment validity', and 'tax law principles'....
2002 SLD 1982, 2002 CLC 1495 Revision Applications Nos. 157 and 158 of 1996 , decided on 19.04.2002 This case revolves around the revision applications filed by Dawood Shah against the decisions of the First Appellate Court, which had overturned the Trial Court's ruling in favor of Shah regarding his possessory title over two plots in Orangi Township, Karachi. The applicant asserted that he had been in continuous possession of the plots and had constructed boundary walls and rooms on them. However, the respondents, Sher Muhammad and Faqir Muhammad, claimed that they were allocated the plots by the Karachi Municipal Corporation (KMC) and had constructed on them. The Trial Court ruled in favor of Shah, acknowledging his rightful ownership based on evidence from the Excise and Taxation Department. The Appellate Court, however, dismissed Shah's claims citing lack of title, leading to the present revision applications. The High Court found the Appellate Court's findings to be legally unsustainable and restored the Trial Court's decision, emphasizing the importance of evidence in property ...
2011 SLD 1677 = 2011 PLC 475 Constitutional Petitions Nos.D-549 to 551 of 2009 , decided on 12.11.2010 In the case of Muhammad Usman Khan and others vs. National Bank of Pakistan, the Sindh High Court addressed issues relating to the Golden Handshake Scheme (GHS) introduced in 1997. The petitioners, former employees of the bank, sought inclusion of ad hoc relief in their benefits calculation after opting for voluntary separation under the GHS. The Court ruled that benefits must be calculated based on the last working day's emoluments, emphasizing the principle that acceptance of legal dues does not negate a person's aggrieved status. It highlighted the absence of reasonable justification for differential treatment between employees who accepted the GHS and those who remained. The decision reaffirmed that compensation and pension calculations should consider gross emoluments, thus entitling the petitioners to the inclusion of ad hoc relief when applicable. This ruling reinforces the rights of employees under voluntary separation schemes and clarifies the calculation of retirement benefit...
1977 SLD 1920, 1977 PCRLJ 950 Criminal Miscellaneous Application No. 1080 of 197 , decided on 18.07.1977 In the case of Agha Ahmed and Mst. Aziz Nigar vs. The State, the Sindh High Court addressed the issue of whether the criminal proceedings initiated against the petitioners were valid. The court found that the allegations in the First Information Report (F.I.R.) did not constitute a criminal offence but rather reflected a civil dispute regarding a failed property transaction. The petitioners were accused of cheating the purchaser, Ghulam Mustafa, out of an advance payment for a plot of land. However, the court determined that the case had been registered improperly under the pressure of the police, particularly Inspector Shan Muhammad Khan. The court emphasized the importance of proper legal procedures and the distinction between criminal and civil matters. Ultimately, the court quashed the proceedings, allowing the petitioners to pursue their case in the appropriate civil court. This decision underscores the court's commitment to preventing misuse of criminal law and ensuring justice f...
1995 SLD 976, 1995 PLD 498 Criminal Appeal No. 595 of 1991 , decided on 20.02.1995 In the case of Criminal Appeal No. 595 of 1991, the Lahore High Court examined the conviction of Javed Iqbal alias Akhtar Shah, who had been sentenced to death for the murder of Mst. Hanifan Bibi. The appeal focused on the adequacy of evidence, specifically the reliance on circumstantial evidence without direct witness testimony. The court highlighted that the prosecution's case relied heavily on suspicion and that the evidence presented did not sufficiently connect the appellant to the crime scene. The key legal principles discussed included the standards for evidence under the Penal Code and the Criminal Procedure Code, particularly section 342, which governs the examination of the accused. The court ultimately ruled in favor of the appellant, emphasizing the importance of proving guilt beyond a reasonable doubt and the legal maxim that suspicion, however strong, cannot replace proof. This case serves as a significant reference point in criminal jurisprudence regarding the evidentiar...
2006 SLD 2011, 2006 CLC 427 Civil Revision No.1972-D of 1996 , decided on 15.09.2005 In this case, Aesh Muhammad filed a civil revision petition against the decisions of the lower courts that dismissed his suit for permanent injunction regarding land revenue dues. The Lahore High Court examined the procedural lapses on the part of the respondents, specifically the failure to provide notice and an opportunity for hearing before declaring the petitioner as a defaulter. The court emphasized the importance of adhering to legal procedures under the West Pakistan Land Revenue Act, 1967, and the Specific Relief Act, 1877, before making any demands for payment. Ultimately, the High Court set aside the previous judgments and decreed in favor of the petitioner, highlighting the need for due process in legal proceedings and the protection of individuals against coercive recovery actions without proper legal justification....
1986 SLD 2191, 1986 PLC 652 FD-649 of 1985 , decided on 27.01.1986 In the case of FD-649 of 1985, the Labour Appellate Tribunal, Punjab, addressed an industrial dispute regarding the amendment of service rules. The case revolved around the rescinding of a promotion policy that allowed employees to attain a higher grade after five years of service. The appellant argued that the amendment adversely affected his vested rights. However, the Tribunal ruled that the amendment was prospective and did not infringe upon any existing rights of the appellant since he had not yet completed the required five years. This case highlights the importance of understanding employment policies and the rights of workers under changing regulations. Keywords: industrial dispute, service rules, promotion policy, vested rights, Labour Appellate Tribunal....
1990 SLD 2119, (1990) 185 ITR 371 In the case concerning Yoosuf Sagar Abdulla & Sons P. Ltd. vs. Commissioner of Income Tax, the Kerala High Court dealt with issues surrounding the reassessment of income tax under section 147(a) of the Income-tax Act, 1961. The case highlighted the significance of full disclosure of income in tax returns. The court determined that the company had failed to report profits from the sale of import licenses, leading to the initiation of reassessment proceedings. The court emphasized that the mere misappropriation of funds by directors does not equate to a business loss for the company, as the income was still considered assessable. This case underscores the importance of transparency in financial reporting and the implications of non-disclosure in tax assessments. Keywords include income tax reassessment, business loss, and financial transparency....
2008 SLD 1682, 2008 SCMR 742 Civil Petition No.474 of 2005 , decided on 17.12.2007 In the case of Civil Petition No.474 of 2005, the Supreme Court of Pakistan addressed significant legal issues surrounding the Control of Narcotic Substances Act, 1997, particularly focusing on the evidentiary value of police testimony and the procedural requirements for the recovery of narcotics. The court emphasized that police officials are competent witnesses and their testimonies cannot be dismissed solely based on their employment status. The court also noted that the petitioners did not challenge the nature of the narcotics recovered. The decision reinforced the importance of adhering to legal standards in confessional statements and highlighted the court's reliance on established precedents. The ruling serves as a critical reference for future narcotics cases, establishing the importance of credible witness testimony and the procedural nuances of narcotics recovery....
2002 SLD 308, 2002 PTD 1865 P. T. R. No. 176 of 2001 , decided on 25.02.2002 This case revolves around the Income Tax Ordinance, specifically Section 136, concerning the appeal process related to the Self-Assessment Scheme. The Lahore High Court, presided over by Justices Naseem Sikandar and Muhammad Sair Ali, evaluated the validity of an appeal from the Income Tax Appellate Tribunal regarding the denial of benefits under the Self-Assessment Scheme. The main issue pertained to whether the assessee, Sh. Muhammad Ali, was entitled to the benefits despite claims of income concealment. The court found that the questions posed did not constitute substantial legal controversies, leading to the dismissal of the reference. This case highlights important aspects of income tax law, self-assessment procedures, and the judicial approach to substantial legal questions in tax cases....
2014 SLD 1836 = 2014 CLC 1624 Civil Appeal No.49 of 2013 , decided on 07.04.2014 In the case of WAPDA through Chief Engineer/Project Director vs Raja MAROOF and others, the Supreme Court of Azad Jammu and Kashmir addressed the procedural requirements for filing appeals and the necessity of including all parties in litigation. The case revolved around a land dispute where WAPDA claimed ownership over land acquired for the construction of the Mangla Dam. The court highlighted the importance of proper authority in filing legal documents and the consequences of failing to include necessary parties in litigation. The ruling underscored the principle that without the presence of all necessary parties, the court cannot render an effective decision. This case serves as a critical reference for legal practitioners regarding the implications of authority and party inclusion in appeals, aligning with established legal precedents in Pakistan....
2005 SLD 985, 2005 PLC 1081 Appeal No.118 of 2003 , decided on 30.08.2004 This case revolves around the appeal of MUHIB ALI against his dismissal from the Sindh Police on charges of misappropriation and embezzlement of government funds. The Service Tribunal initially reinstated him after finding procedural errors in his dismissal. However, upon seeking the return of a significant amount he claimed was fraudulently recovered from him, the tribunal dismissed his appeal, citing inconsistencies in his claims. The case underscores the importance of maintaining a consistent narrative in legal proceedings and the implications of disowning claims. Keywords: Sindh Police, embezzlement, Service Tribunal, reinstatement, appeal process, legal principles....
2007 SLD 1428, 2007 SCMR 1485 Civil Appeal No.1086 of 2004 , decided on 17.04.2007 In the case of Civil Appeal No.1086 of 2004, the Supreme Court of Pakistan addressed key issues regarding the Punjab Pre-emption Act (I of 1913) and the constitutional provisions related to appeals. The case revolved around a pre-emption suit where the High Court had allowed the pre-emptor to extend the time for deposit of a decretal amount, which was challenged by the vendee. The Supreme Court ruled that the High Court's decision was not legally sound due to the existence of a self-operative default clause in the decree that specified automatic dismissal of the suit upon failure to deposit the required amount by the deadline. The Court underscored the need for strict compliance with procedural rules in pre-emption matters, reinforcing the necessity for litigants to adhere to court orders regarding deposits. This case serves as a significant reference point in understanding the judicial interpretation of pre-emption laws and the obligations of parties involved in such legal proceedings...
2014 SLD 461 = 2014 MLD 663 Criminal Jail Appeal No. S-39 of 2008 , decided on 24.05.2013 This case revolves around the principles of criminal law, particularly regarding the evidentiary value of dying declarations and the standard of proof required for conviction. The Sindh High Court reviewed a criminal appeal concerning the conviction of the appellant under section 302(b) of the Penal Code for murder. The court highlighted that the medical evidence was inconsistent with eyewitness accounts, which cast doubt on the prosecution's narrative. The complainant's testimony during cross-examination exonerated the accused, further complicating the prosecution's case. The judgment emphasized that a dying declaration, while admissible, must be corroborated by reliable evidence to ensure justice. The court ultimately ruled in favor of the appellant, underscoring the legal principle that any reasonable doubt must benefit the accused. This case serves as a significant reference for future cases involving similar issues of evidence and criminal liability....
2024 SLD 3308, 2024 PLJ 973 Crl. Misc. No. 729-M of 2024 , decided on 29.05.2024 In the case of Sher Afzal versus State, the Lahore High Court addressed the issue of whether sentences from two different cases could be served concurrently. The petitioner, Sher Afzal, was convicted of murder under various sections of the Pakistan Penal Code and sought relief under Section 397 of the Criminal Procedure Code. The court emphasized the compassionate nature of the law, allowing for concurrent sentences to mitigate the hardships faced by convicts. The decision highlighted the importance of judicial discretion in ensuring fair treatment, especially in cases where multiple convictions exist. This case sets a precedent for future applications of concurrent sentencing, emphasizing justice and the humane treatment of individuals sentenced under severe circumstances. Keywords such as 'concurrent sentences', 'Lahore High Court', 'Criminal Procedure Code', and 'Pakistan Penal Code' are essential for understanding the implications of this ruling....
1985 SLD 2258, 1985 PLC 966 KAR-185 of 1984 , decided on 04.02.1985 This case revolves around the reinstatement and back benefits of a workman, Moula Bakhsh, who left his duty without permission due to a family emergency involving his seriously ill son. The Labour Court initially reinstated him but denied back benefits, citing absence without permission. However, the Labour Appellate Tribunal recognized the urgency of the situation and ruled that the workman's departure was not deliberate but rather a necessary response to a crisis. This decision underscores the importance of compassionate considerations in employment law and the rights of workers to address family emergencies....
1965 SLD 188, (1965) 58 ITR 553 IT REFERENCE NO. 30 OF 1961 , decided on 20.03.1964 In the case of Orient Trading Co. Ltd vs. Commissioner of Income tax, the Calcutta High Court dealt with the appeal concerning the assessment year 1954-55 under the Income Tax Act, 1922. The central issue revolved around the method of valuation of shares declared by the Appellate Assistant Commissioner (AAC) that was not challenged by either the assessee or the revenue. The Tribunal emphasized that the AAC's order made on February 27, 1958, which laid down the principles of valuation, became final due to the lack of appeal against it. The Tribunal further clarified that the assessee could not challenge the valuation method in a subsequent appeal as it had not pursued the statutory remedies available. The decision favored the revenue, establishing the importance of adhering to procedural requirements in tax assessments. This case highlights the significance of the AAC's orders and the binding nature of unchallenged decisions within income tax proceedings, reinforcing the principle that ...
2017 SLD 2365, 2017 YLR 1160 Civil Revision No. 898-P of 2009 , decided on 10.02.2017 This case involves a dispute over possession and ownership of land within Khasra No. 1441, as petitioners and respondents both claimed rights based on various exchange mutations. The court examined the validity of the claims and the evidence presented, ultimately concluding that the plaintiff, Roman, did not prove his possession and therefore could not seek a mere declaratory decree without seeking possession as a consequential relief. The ruling highlights the importance of establishing possession in property disputes and reinforces the principle that co-owners must seek formal partition to resolve conflicts over joint property. The decision underlines key aspects of the Specific Relief Act, particularly sections 42 and 54, and references previous case law to support its conclusions....
1980 SLD 787, (1980) 122 ITR 781 TAXATION CASE No. 134 OF 1975 , decided on 31.08.1979 In the landmark case of TAXATION CASE No. 134 OF 1975, the Patna High Court addressed the application of section 5(1)(iv) of the Wealth-tax Act, 1957 regarding exemptions for residential properties held by partners in a firm. The case revolved around the interpretation of wealth ownership within partnerships, emphasizing that despite the firm being a separate entity for operational purposes, the partners collectively own the firm's assets. The court ruled that the residential house used by the partners qualified for exemption under the Wealth-tax Act, thereby allowing the individuals to benefit from the exemption despite the firm holding legal title. This case is significant for partners in firms as it clarifies the eligibility for exemptions concerning residential properties and strengthens the argument for considering partners' rights over partnership assets. The ruling highlights the importance of correctly interpreting tax exemptions in the context of partnership and wealth assessm...
2003 SLD 835, 2003 SCMR 201 Criminal Petition No. 272 of 2002 , decided on 11.10.2002 In the case of Ali Gul vs. The State, the Supreme Court of Pakistan addressed critical issues surrounding bail and the evidentiary standards required for prosecution. The court examined the delay in lodging the FIR, the return of the alleged abductees prior to their statements, and the lack of medical evidence. The ruling underscored the importance of the presumption of innocence and the necessity for the prosecution to establish a clear case. This decision highlights significant legal principles such as the right to bail, the importance of timely reporting in criminal proceedings, and the evidential burden on the prosecution. With trending keywords including 'bail rights', 'criminal procedure', and 'presumption of innocence', this case serves as a pivotal reference for legal practitioners and scholars alike....
2001 SLD 2466, 2001 CLC 932 Writ Petition No.4083 of 2001 , decided on 19.03.2001 In the case of Writ Petition No.4083 of 2001, the Lahore High Court addressed the eligibility criteria for candidates contesting elections for reserved seats under the Punjab Local Government Elections Ordinance, 2000. The petitioners, Razia Sultana and another, contested the acceptance of nomination papers of a respondent who claimed to be a peasant. The court emphasized the definition of a 'peasant' as outlined in the relevant ordinance, which specifies that a qualified candidate must be a landless worker or own less than five acres of land and depend on it for sustenance. The court's scrutiny revealed discrepancies in the respondent's asset declaration, leading to the conclusion that she did not meet the necessary qualifications. As a result, the court set aside the acceptance of her nomination papers, reinforcing the legal standards for electoral candidacy. This case highlights the importance of adhering to legal definitions and criteria in electoral processes, ensuring that only e...
2020 SLD 2392, 2020 MLD 1870 Writ Petition No. 2748 of 2019 , decided on 14.10.2019 This case revolves around a Writ Petition filed by a law student against the University of the Punjab, challenging the decision to prevent him from appearing in the upcoming examination due to his admission date. The Islamabad High Court, presided by Justice Mirza Wiqas Rauf, ruled on October 14, 2019, that the petitioner's admission in April 2019 did not meet the eligibility criteria set by the university's regulations, which required students to be on the rolls during the previous academic year. The decision highlights the importance of adherence to educational regulations and the procedural requirements for examination eligibility. Key takeaways include the necessity for students to understand their institutional regulations and the legal implications of their admission timelines. The ruling serves as a precedent for similar cases involving educational institutions and student rights. It is crucial for students to be aware of such regulatory frameworks to avoid future disputes regar...
1983 SLD 256, 1983 SCMR 294 Civil Petition for Special Leave to Appeal No. 149 , decided on 16.11.1982 In the case of Haji Ghulam Hussain vs. Province of Punjab, the Supreme Court of Pakistan addressed the issue of a declaratory suit under the Specific Relief Act, 1877, focusing on Section 42. The petitioner, Haji Ghulam Hussain, sought relief due to alleged damages caused by an abandoned well, termed 'bouli', which was constructed during the Muslim rule in India. The Lahore High Court previously dismissed the petitioner's appeal on the grounds that he failed to provide adequate evidence of damage. The Supreme Court upheld this decision, stating that reopening the case on the basis of factual findings lacked justification. However, it was acknowledged that future damages could occur, and the counsel for the respondents committed to informing the relevant authorities to ensure the well did not pose a risk to the local residents. This case highlights the critical balance between establishing factual evidence in legal claims and the responsibilities of local authorities in maintaining publ...
2016 SLD 2942, 2016 YLR 2557 C.S.A. No. 8 of 2014 , decided on 16.05.2016 In the case C.S.A. No. 8 of 2014, the Chief Court addressed a dispute regarding inheritance and property rights under the Specific Relief Act. The plaintiffs, real sons and daughters of Mst. Jamila, sought declaration and possession of land claimed to be part of their inheritance. The defendant argued that the land had been gifted to him by the plaintiffs' mother. The court found that the relationship of the parties was established, and the defendant's claims regarding the gift were not substantiated. The decision reinforced principles of inheritance law, particularly concerning the validity of gifts under Shari law. This judgment is critical for understanding property rights within familial contexts, especially in inheritance scenarios where the validity of gifts is contested. The ruling emphasizes the necessity of clear proof of ownership and the proper legal processes involved in transferring property rights....