Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2003 SLD 987, 2003 SCMR 849 | Jail Petition No. 105 of 2001 , decided on 20.03.2002 | This case involves the conviction of Muhammad Ramzan for the murder of Ghulam Mustafa under the Pakistan Penal Code. The Supreme Court upheld the decision of the Lahore High Court, confirming that eyewitnesses accurately identified the petitioner, and that there was substantial corroborative evidence, including medical testimony and recovery of the murder weapon. The judgment emphasized the reliability of the prosecution's evidence, despite the acquittal of co-accused. The decision is significant in the context of capital punishment cases in Pakistan, highlighting the standards for evidence and identification. Keywords include 'murder conviction', 'eyewitness testimony', 'Pakistan Penal Code', 'Supreme Court of Pakistan', and 'capital punishment'.... |
| 2017 SLD 35, (2017) 115 TAX 101, 2017 PTD 633 | MA Stay No. 192/KB/2016 in STA No. 396/KB/2016 , decided on 01.08.2016 | This case revolves around the stay application filed by M/S. Toufique Associate against the recovery of tax by the Inland Revenue Department. The Tribunal noted that the taxpayer had approached the High Court, where the impugned order was suspended, thereby preventing any recovery actions. The Tribunal reaffirmed that the earlier interim order remains effective until explicitly vacated by the High Court. The judges emphasized that the taxpayer's claims of unjustified demands and ultra vires actions by the department were not sufficient to grant the stay, especially given the prior judicial orders. The decision highlights the critical nature of following established legal procedures and the weight of interim relief in tax-related disputes. Keywords: tax recovery, interim orders, stay application, High Court, legal principles, judicial relief.... |
| 1987 SLD 594, 1987 SCMR 1556 | Criminal Appeal No. 30K of 1986 , decided on 05.02.1987 | In the landmark case of Abdul Ghaffar vs Sakhi Sultan, the Supreme Court of Pakistan addressed crucial aspects of criminal law, particularly concerning bail cancellation under sections 302, 307, and 34 of the Penal Code. The Court scrutinized the FIR and medical evidence that indicated the involvement of the accused in a violent confrontation that resulted in multiple injuries and a fatality. The decision underscored the necessity of a comprehensive examination of the facts surrounding bail applications, particularly when serious charges such as murder are involved. Legal practitioners and scholars can draw valuable insights from this case regarding the interpretation of criminal procedure and the rights of the accused versus public safety. The case also highlights the role of the judiciary in ensuring that justice is served without undue delay, while balancing the rights of the accused. Keywords such as 'bail cancellation', 'criminal procedure', and 'Supreme Court decisions' are essen... |
| 1989 SLD 1544, 1989 PLC 752 | Writ Petitions Nos.61 and 62 of 1983 , decided on 29.04.1989 | In the landmark case of Syed Muhammad Zafar Bukhari vs. Government of Punjab, the Lahore High Court addressed critical issues surrounding the promotion of civil servants within the Punjab Health Department. The petitioners challenged amendments to the Punjab Health Department (Medical and Dental Teaching Posts) Service Rules, 1979, which imposed a target date of 25-11-1977 for eligibility for promotion to the post of Professor. The Court highlighted that the right to be considered for promotion is a vested right, protected under the Constitution of Pakistan. The ruling underscored the precedence of regulations set by the Pakistan Medical and Dental Council over provincial rules, deeming the amendments as inconsistent and discriminatory. This decision reinforces the principles of fairness and equality in public service promotions and emphasizes the importance of adhering to established regulations in the healthcare education sector.... |
| 2003 SLD 156, 2003 PTD 1686, (2003) 88 TAX 6 | I.T.A. No.2019/KB of 1995-96 , decided on 09.01.2003 | In the case of I.T.A. No.2019/KB of 1995-96 decided by the Income Tax Appellate Tribunal on January 9, 2003, the tribunal dismissed an appeal by the Department due to procedural deficiencies regarding the communication of the impugned order. The appeal was based on a photostat copy of the order which was not officially communicated to the Department as required by the Income Tax Ordinance, 1979, particularly sections 132(4) and 134(3). The tribunal ruled that an appeal cannot be filed unless the original order is communicated by the Appellate Additional Commissioner. This case highlights the critical nature of compliance with legal procedures in tax matters and the significance of timely communication of orders to ensure the validity of appeals. The decision serves as a precedent for future cases regarding the strict interpretation of appeal procedures in tax law, reinforcing the necessity for parties to follow statutory requirements closely to avoid dismissal of their appeals.... |
| 2021 SLD 426, 2021 PLJ 56 | M.A. No 70 and C.M.A No. 9360 of 2018 , decided on 25.11.2019 | This case revolves around the Intellectual Property Organization of Pakistan Act, 2012, focusing on Section 19 concerning mandatory injunctions. The Sindh High Court dealt with the appeal filed by Trend International against an ex-parte order that restrained them from marketing their products due to alleged similarities in packaging with those of Mustafa Rehman. The High Court highlighted the importance of providing an opportunity for hearing before such injunctions are granted, as per Article 10-A of the Constitution. The Court found the initial order unjustified due to lack of proper adjudication and directed the tribunal to reconsider the matter. The case underscores the balance between protecting intellectual property rights and ensuring fair legal processes.... |
| 1991 SLD 1413 = (1991) 187 ITR 187 | This case revolves around the interpretation of various sections of the Income-tax Act, 1961, particularly focusing on the classification of business expenditures. The Allahabad High Court addressed critical questions regarding the capital nature of expenses incurred for a direct feeder line of power and the treatment of inauguration expenses. The decision reaffirmed existing legal principles established in prior rulings, particularly the case of CIT v. Excel Industries Ltd., emphasizing the need for clear demarcation between capital and revenue expenditures in financial statements. The case serves as a significant reference for tax practitioners and businesses alike, providing clarity on the treatment of such expenses under the Income-tax Act. Legal professionals should take note of this decision as it influences future tax assessments and litigation regarding business expenditures.... | |
| 2000 SLD 2086, 2000 CLC 1863 | Civil Revision No. 10 of 1999 , decided on 25.04.2000 | This case revolves around the legal complexities of property inheritance under the West Pakistan Muslim Personal Law (Shariat) Application Act and the Limitation Act. The plaintiffs, HASHIM KHAN and others, contested the validity of a property transaction executed by Mst. Banata, the widow of Mir Jan, who was limited to inheriting only 1/3rd of her husband's estate. The court ruled in favor of the plaintiffs, restoring the trial court's decision which recognized their claim to the 2/3rd share of the property. This case highlights the critical aspects of inheritance law, particularly the limitations imposed on limited owners regarding the alienation of property. Legal practitioners and scholars should pay attention to the intersection of customary law and statutory provisions, as this case reinforces the necessity for compliance with legal standards to protect the rights of all heirs. Keywords include inheritance law, limited ownership, property disputes, legal heirs, custom and statuto... |
| 2001 SLD 923, 2001 PCRLJ 376 | Criminal Appeal No.897 of 1988 , decided on 01.11.2000 | In the case of Criminal Appeal No.897 of 1988, the Lahore High Court reviewed the acquittal of four individuals accused of murder, highlighting critical aspects of criminal law, including the standards of evidence and the role of eyewitness accounts. The court emphasized that a reasonable person, particularly a trained legal professional, should arrive at conclusions based on thorough analysis of the evidence. The prosecution's case was strengthened by the timely filing of the FIR, which named the accused and described their roles in the crime. The court's decision to convict the accused reflects a commitment to uphold justice and recognize the societal context of the crime, including the historical grievances that motivated the actions of the accused. This case underscores the importance of rigorous legal standards in criminal proceedings, particularly in cases involving serious accusations like murder. The decision also reflects broader themes in criminal justice, such as the interpl... |
| 2018 SLD 879, 2018 YLR 761 | Writ Petition No. 39-A of 2017 , decided on 26.07.2017 | In the case of Writ Petition No. 39-A of 2017, the Peshawar High Court addressed issues relating to the Family Courts Act of 1964, specifically focusing on the procedural aspects of presenting evidence in family law cases. The petitioner, represented by Khurshid Alam Khan, sought to introduce additional witnesses to support a claim for maintenance allowance for minors. However, the Court noted that the petitioner had failed to include these witnesses in the original list provided two years prior and did not demonstrate any compelling reason for this oversight. The Court ruled that allowing the introduction of new evidence at such a late stage would only serve to delay the case further, which was not acceptable under the law. As a result, the petition was dismissed, highlighting the importance of timely and complete submissions in legal proceedings.... |
| 2020 SLD 1443, 2020 PTCL 553, 2021 PTD 362 | Suit No. 92, 47 & 276 of 2014 , decided on 16.04.2020 | In a landmark decision by the Sindh High Court, the court addressed the classification of the beverage industry in relation to agro-based exemptions under the Customs Act and the Sales Tax Act. The case involved plaintiffs M/S. Haidri Beverages and M/S. Riaz Brothers, who sought exemptions based on their claim that their industry utilized sugar, a product of agriculture, as a primary input. However, the court determined that the beverage industry does not meet the criteria for agro-based classification as defined by relevant laws. The court highlighted that the mere inclusion of sugar in production does not establish a direct nexus with agricultural practices. This ruling underscores the importance of legislative intent in tax exemption cases and clarifies the boundaries of what constitutes an agro-based industry. The case serves as a critical reference for future disputes in tax exemption claims, particularly for industries relying on agricultural products. The decision is significant... |
| 2009 SLD 1026 = (2009) 316 ITR 209 | I.T APPEAL No. 1677 OF 2006 , decided on 02.05.2008 | In the case of Commissioner of Income Tax v. Dev Musco Lighting (P.) Ltd., the Delhi High Court addressed the issue of income classification for tax purposes under the Income Tax Act, 1961. The case arose from a dispute regarding the income derived from a project for lighting the Mohali cricket stadium, which was contracted out to the American company Musco. The assessee contended that it acted merely as an intermediary, receiving a fixed remuneration of Rs. 8 lakhs for its supervisory role. The Assessing Officer argued that the entire contracted amount should be considered as the assessee's income. The court ultimately supported the Commissioner's decision, confirming that the additional evidence presented was not truly additional, as it was requested by the Commissioner himself. This ruling underscores the importance of proper classification of income and the role of intermediaries in contractual agreements, which is crucial for tax law practitioners and companies engaging in similar... |
| 1981 SLD 113, (1981) 44 TAX 40 | Civil Appeal No. K-43 of 1971 , decided on 04.02.1981 | In the case of Beach Luxury Hotel Ltd vs Commissioner of Income Tax, the Supreme Court of Pakistan addressed the complexities of determining the cost of a building for depreciation purposes under the Income Tax Act, 1922. The petitioner, Beach Luxury Hotel Ltd, had acquired an evacuee property at a public auction and claimed depreciation based on the total cost of the building, which was set at Rs. 25,00,000. The Income Tax Officer initially accepted this amount but later questioned the actual cost incurred, leading to an appeal. The court upheld the mercantile system of accounting, stating that the cost to the assessee should reflect the total liability incurred, irrespective of actual cash payments made. This case highlights the importance of accurately assessing depreciation allowances and the principles governing accounting practices in taxation. The ruling is significant for taxpayers and advocates in understanding the application of cost accounting in tax assessments, reinforcing... |
| 1992 SLD 1008, 1992 PLC 877 | KAR-202 of 1990 , decided on 25.02.1991 | In the case of GHULAM SHABBIR vs. GHULAM SHABBIR, the Labour Appellate Tribunal of Sindh ruled on an appeal concerning the dismissal of a bus conductor for misconduct. The appellant was found guilty of failing to issue tickets while collecting fares from passengers, and for disobeying orders from superior officers during a routine check. Notably, the tribunal highlighted the importance of proper inquiry procedures and the adherence to principles of natural justice, concluding that the appellant was given ample opportunity to present his defense. The decision emphasized the necessity for compliance with lawful orders in a workplace and reinforced the validity of the management's actions in light of the evidence presented. This case underscores the significance of fair labor practices and the standards expected of employees in the transport sector. The ruling is particularly relevant for those studying labor law, workplace compliance, and the rights of employees in Pakistan, making it an... |
| 1977 SLD 1320, (1977) 109 ITR 278 | IT REFERENCE No. 13 OF 1966 , decided on 04.08.1975 | In the case of Manilal Jamnadas v. Commissioner of Income Tax, the Bombay High Court examined the legitimacy of a new partnership formed after the retirement of Champaklal Jamnadas from the original firm. The Income Tax Officer (ITO) refused to register the new partnership based on evidence suggesting that Champaklal had not genuinely severed ties with the business, as he retained significant control and interest. The Appellate Assistant Commissioner initially directed registration, but the Tribunal reversed this decision, asserting that the new partnership was a sham designed to maintain Champaklal's interests. Key legal principles from the Income-tax Act, 1961, were invoked, particularly Section 185, emphasizing the need for genuine partnerships. The court upheld the Tribunal's findings, concluding that the retirement was a mere facade. This case highlights essential aspects of partnership legitimacy and tax implications, crucial for legal practitioners and firms navigating similar c... |
| 1996 SLD 1081, 1996 SCMR 48 | Civil Appeal No. 12-0 of 1990 , decided on 10.09.1995 | This case revolves around the legal relationship between a landlord and tenant under the West Pakistan Urban Rent Restriction Ordinance, 1959. The Supreme Court of Pakistan addressed the critical issues of whether a landlord-tenant relationship existed and the implications of wilful default in rent payment. The case highlights the importance of clear evidence in establishing such relationships, particularly when disputes arise. The court's decision reinforced the notion that tenants must fulfill their obligations to pay rent regularly and that landlords have the right to seek eviction when those obligations are not met. This ruling serves as a significant reference point for future landlord-tenant disputes, emphasizing the necessity of maintaining proper records and adhering to legal requirements in rental agreements.... |
| 1990 SLD 601, 1990 SCMR 416 | Criminal Petition for Special Leave to Appeal No.4 , decided on 28.06.1989 | This case revolves around the conviction of Taj Muhammad for the murder of Mumtaz Khan, which occurred on 20th May 1980. The Supreme Court of Pakistan, in its ruling dated 28th June 1989, upheld the conviction based on eyewitness testimonies that confirmed the identity of the accused, dismissing claims of mistaken identity. The Court emphasized the importance of credible eyewitness accounts, especially when they come from residents of the same locality, ensuring that they had no prior animosity towards the accused. The judgment highlighted how minor discrepancies in witness statements do not undermine their overall reliability. This case serves as a significant reference point in criminal law, particularly in matters concerning the weight of eyewitness evidence and the standards for proving guilt beyond a reasonable doubt. It also illustrates the judicial process involved in appeals against murder convictions in Pakistan, showcasing the rigorous assessment that such cases undergo in hi... |
| 2002 SLD 3140, 2002 PLD 97 | Criminal Appeal No. 150 and Criminal Revision No. , decided on 26.03.2002 | In the case of Qadir Bakhsh vs. The State, the Balochistan High Court reviewed a criminal appeal concerning a murder conviction under section 302 of the Penal Code. The court highlighted significant concerns regarding the prosecution's case, including delays in witness testimony, lack of corroborative evidence, and inconsistencies with medical reports. The trial court's reliance on testimonies from interested witnesses was scrutinized, as their statements were recorded long after the incident without satisfactory explanations. The court emphasized that unexplained delays in witness statements can lead to adverse inferences against the prosecution. Ultimately, due to these substantial doubts about the reliability of the evidence presented, the appellant was acquitted, showcasing the importance of due process and the burden of proof in criminal cases. This case underscores the fundamental principle that a defendant is presumed innocent until proven guilty beyond a reasonable doubt, a cor... |
| 1988 SLD 343 = 1988 CLC 313 | Writ Petition No. 1928 of 1987 , decided on 05.12.1987 | This case revolves around the classification of the drug 'Fucidin Leo Intertulle' under the Customs Act, 1969, specifically regarding its liability for customs duties and sales tax. The Lahore High Court examined the arguments presented by Isman Drug House Limited, which contended that the drug should be classified under Heading 30.03 and thus exempt from such duties. Conversely, the Federal Government argued for its classification under Heading 30.04, which would incur these taxes. The court emphasized the distinction between drug classification under the Drugs Act and customs classification, ultimately ruling that the drug was indeed liable for customs duties. This decision highlights the complexities involved in customs law and drug classification, making it a significant case for businesses involved in the pharmaceutical sector in Pakistan.... |
| 2015 SLD 2433, (2015) 112 TAX 209 | Civil Appeals No. 1646 & 2000/2006 and Civil Petit , decided on 21.04.2015 | In the landmark case of MFMY Industries Ltd. vs. Federation of Pakistan, the Supreme Court of Pakistan evaluated the constitutional implications of delayed judgments and the responsibilities of the judiciary. The case revolved around the imposition of import fees, with the petitioners challenging the legality of such fees enforced through SROs. The court highlighted the critical role of legislative, executive, and judicial branches in maintaining a balanced state structure. It discussed the necessity for timely judicial decisions as a means to uphold the rule of law and protect citizens' rights. The court ultimately ruled that the prolonged delay in judgment was unacceptable and remanded the case back to the High Court for a fresh hearing. This case sets a precedent for the importance of expeditious justice and the judiciary's duty to prevent the erosion of fundamental rights. Key terms include 'judicial delay', 'constitutional rights', 'import fees', and 'judicial accountability'.... |
| 2014 SLD 1612 = 2014 CLC 679 | Civil Revision No.799-D of 2010 , decided on 03.05.2013 | The case revolves around a civil revision petition filed by MUKHTIAR HUSSAIN and others against MANSOOB ALI KHAN and others regarding the right of pre-emption under the Punjab Pre-emption Act (IX of 1991). The petitioners sought to challenge the dismissal of their suit for pre-emption by lower courts. The Lahore High Court examined the requirements for proving Talb-i-Muwathibat and Talb-i-Ishhad, emphasizing that these must be established through valid evidence, including proper notice and personal testimony. The court found that the petitioners did not fulfill these legal requirements, leading to the dismissal of their petition. The decision highlights the importance of adhering to procedural legal standards in claims of pre-emption, particularly with respect to the proof of contiguity and the service of notices. This ruling is significant for legal practitioners and parties involved in property disputes, as it clarifies the evidentiary burdens in pre-emption cases.... |
| 1991 SLD 802, 1991 SCMR 155 | Criminal Petition for Leave to Appeal No.69-R and , decided on 04.06.1990 | This case revolves around the conviction of Sabir Hussain for the murder of his wife, Mst. Azra Begum, under the Penal Code. The Supreme Court of Pakistan examined the validity of the dying declaration made by the deceased, which was crucial in establishing guilt. Despite the defense's argument that the declaration was unreliable due to the extent of burns on Mst. Azra Begum, the Court upheld the conclusions of the lower courts based on medical evidence indicating that she retained consciousness long enough to provide her statement. The Court found no merit in the defense's claims, including the assertion that the deceased committed suicide. The decision reflects the importance of credible witness testimony and the judicial system's role in evaluating evidence. This case highlights critical aspects of criminal law, particularly concerning dying declarations, evidentiary standards, and the appellate process in Pakistan. Keywords: Supreme Court, Penal Code, dying declaration, criminal la... |
| 2012 SLD 1374 = 2012 SCMR 126 | Constitutional Petitions Nos. 330-L, 469-L to 505- , decided on 29.06.2011 | The case revolves around the promotion of civil servants under the Punjab Civil Servants Act (VIII of 1974), specifically addressing the impact of retirement on promotion eligibility. The Supreme Court of Pakistan adjudicated on petitions concerning the denial of promotion to civil servants who had reached superannuation age. The petitioners argued that the delay in processing their promotions was due to departmental negligence. The court emphasized the need for timely promotions and ordered that the appellants should be considered for pro forma promotions, reinforcing the legal principles surrounding civil service rights and the importance of adhering to procedural fairness. This case serves as a significant reference for understanding promotion rights within civil service law in Pakistan.... |
| 1977 SLD 1314, (1977) 109 ITR 337 | SPECIAL JURISDICTION CASE Nos. 100 TO 102 OF 1974 , decided on 22.06.1976 | In the landmark case before the Orissa High Court, the key issue revolved around the interpretation of Section 64 of the Income-tax Act, 1961, which pertains to the transfer of assets for the benefit of a spouse. The Income Tax Officer (ITO) scrutinized the ownership of property acquired in the name of Dhadi Sahu's wife. The case elucidates critical aspects of tax law, particularly concerning the assessment of income from properties held in a spouse's name. The ruling emphasized the burden of proof on the assessee to establish the legitimacy of ownership claims in tax matters, highlighting the need for clear evidence of financial capability. This case is pivotal for taxpayers and legal professionals navigating asset ownership and income tax assessments, particularly in family-owned property contexts. The decision reinforces the principle that the apparent ownership does not always equate to the real ownership in tax assessments, underscoring the importance of thorough documentation and... |
| 2010 SLD 503, (2010) 325 ITR 561 | IT APPEAL. D.No. 45 OF 1999 , decided on 26.11.2009 | In the case of Commissioner of Income Tax v. Sir Shadi Lal Enterprises Ltd., the Allahabad High Court addressed critical issues surrounding the Income-tax Act, 1961, specifically focusing on Section 263 regarding the revision of orders prejudicial to revenue interests. The case revolved around the legality of the Assessing Officer's actions following the Commissioner's annulment of a prior assessment order. The court held that the Assessing Officer had no jurisdiction to issue a fresh assessment order after the Commissioner's order was set aside. This decision reinforces the principle that once an order is annulled, all subsequent actions based on that order are deemed invalid. The case highlights significant aspects of tax law, including allowable deductions under Section 37(1) for expenses related to business operations. The ruling serves as a precedent for similar future cases, ensuring clarity and adherence to legal standards in tax assessments. Keywords such as 'Income-tax Act', '... |
| 1993 SLD 950, 1993 CLC 450 | This case revolves around the procedural intricacies of the Civil Procedure Code (V of 1908), particularly focusing on the provisions related to additional evidence and the appellate review process. The High Court (AJ&K) emphasized the significance of presenting all pertinent evidence at the Trial Court level. Failure to do so, as exhibited by the petitioner in this case, can lead to unfavorable outcomes. The Court also highlighted that it is the responsibility of the parties to ensure their cases are robust and complete when presented initially. The decision underscores the importance of adherence to procedural rules and the implications of negligence in legal proceedings. In an era where legal expertise is paramount, this case serves as a reminder of the meticulous nature of civil litigation and the critical role of evidence in judicial determinations. Keywords like 'civil procedure', 'additional evidence', 'appellate court', and 'legal negligence' are trending topics that resonate w... | |
| 2005 SLD 1238, 2005 CLC 766 | S.A.O. No.159 of 2004 , decided on 08.02.2005 | This case revolves around the West Pakistan Urban Rent Restriction Ordinance, particularly section 13(6), which mandates timely deposit of rent by tenants. The Lahore High Court dealt with a second appeal concerning the striking off of the tenant's defense due to repeated delays in rent payments. The court highlighted the importance of adhering to judicial orders, stating that the Rent Controller has no discretion once an order is violated. The ruling serves as a significant reminder for tenants about the strict enforcement of rent regulations and the implications of non-compliance. Legal practitioners and tenants alike should be aware that even minor infractions in rent payment schedules can lead to severe consequences. This ruling reinforces the need for timely rent payments and could influence future cases regarding tenant rights and landlord-tenant disputes.... |
| 2003 SLD 1133 = 2003 PLC 1445 | Appeals Nos.2904 and 2783 of 2002 , decided on 29.01.2003 | In the Service Tribunal case of Dr. Nisar Ahmad and Dr. Muhammad Arshad against the Secretary Health, Government of Punjab, the tribunal reviewed the legality of penalties imposed on the appellants for alleged financial irregularities in the blood transfusion services. The tribunal highlighted the lack of proper inquiry procedures and the absence of tangible evidence linking the appellants to misconduct. It ruled that the inquiry officer's conclusions were unsubstantiated and criticized the reliance on opinions from uninvolved parties. Consequently, the tribunal ordered the reinstatement of the appellants and mandated a new inquiry adhering to legal standards. This case underscores the significance of due process and the protection of civil servants' rights in disciplinary actions, aligning with trending topics in administrative law and public service regulations.... |
| 1959 SLD 138, (1959) 1 TAX 4, 1959 PTD 44 | Income-tax Appeal No. 217 of 1953-54 , decided on 05.12.1953 | This case revolves around a dispute regarding the loss of stock in trade due to fire, emphasizing the principles of the Income-tax Act, 1922. The Income Tax Appellate Tribunal addressed the arguments surrounding the admissibility of such losses and the nature of risks associated with business operations. The ruling clarified that fire risks are indeed part of the ordinary challenges faced by businesses, particularly those dealing with flammable materials. This case is instrumental in understanding how businesses can claim deductions for losses incurred through unforeseen events like fire, aligning with established practices in taxation law. The decision also sheds light on the importance of maintaining proper records and the implications of not doing so in claiming deductions. It highlights the necessity for businesses to prepare for potential losses and the role of insurance in mitigating risks, providing a comprehensive view of the legal landscape surrounding business operations and ... |
| 1978 SLD 1066, 1978 PLC 322 | 12(1) of 1977 , decided on 08.10.1977 | This case revolves around the conviction of Ghulam Rasul, the General Secretary of the Pakistan PVC General Employees' Union, for allegedly assaulting Mohammad Hussain Khan, an Administrative Officer at Pakistan PVC Ltd. The conviction was based on a case of unfair labor practice. However, it was challenged on the grounds that the evidence against the accused was improperly handled, particularly the administration of an oath to the accused, which is prohibited under the Criminal Procedure Code and the Oaths Act. The court emphasized that such violations render the proceedings illegal and inadmissible. Following the principles established in prior case law, the court remanded the case for retrial, underscoring the importance of adhering to legal protocols in criminal proceedings. This case highlights the critical nature of due process in labor relations and the legal protections afforded to individuals in criminal contexts.... |
| 2005 SLD 754, 2005 PLD 81 | Criminal Appeal No.38(S) of 2003 , decided on 02.12.2005 | In the landmark case of Shaukat Ali vs. The State, the Supreme Court of Pakistan addressed the critical issues surrounding the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The case revolved around allegations against Shaukat Ali for committing Zina with Mst. Asia, leading to her pregnancy and subsequent death. The prosecution's failure to establish a strong evidentiary basis led to the appeal being allowed, marking a significant moment in the interpretation of Hudood laws. The court emphasized the importance of credible evidence and the fundamental principle that the burden of proof lies with the prosecution. This case underscores the delicate balance between legal standards and societal implications of such serious allegations. It also highlights the need for thorough investigations and fair trials in cases involving sensitive issues like Zina, where the stakes are exceptionally high. The decision is a reminder of the judicial system's role in safeguarding individual right... |
| 2005 SLD 1327, 2005 CLC 1334 | Civil Revision No.585 of 2001 , decided on 02.05.2005 | In the case of Mst. Bushra and Mst. Islam Bibi vs. Mst. Rehmatal Bibi, the Peshawar High Court reviewed a civil revision concerning a suit for declaration and possession filed by the petitioners against their mother and others. The petitioners sought to establish their ownership of a specific piece of land, challenging a mutation made in favor of the respondents. The court found that the lower courts had properly evaluated the evidence and rendered sound decisions. The involvement of a Local Commissioner to ascertain the ages of the petitioners and their living arrangements was deemed appropriate. The High Court affirmed the lower courts' findings and dismissed the revision petition, underlining the importance of judicial discretion and the absence of substantive evidence to alter the decisions made.... |
| 2023 SLD 6626 | Income Tax Cases No.233 to 238 of 2001 | The case involves the Karachi Stock Exchange (G) Ltd. and the Commissioner Income Tax, addressing issues under the Income Tax Ordinance of 1979, specifically Section 136(2). The hearing was presided over by Justices Muhammad Shafi Siddiqui and Agha Faisal on May 3, 2023. The case emphasizes the legal interpretation and application of income tax laws, which are vital for businesses operating in Pakistan, particularly in the financial sector. It highlights the ongoing legal complexities involved in taxation and the importance of compliance with the Income Tax Ordinance. The representation by notable advocates showcases the significance of legal expertise in navigating tax-related disputes. This case serves as a critical reference for future income tax litigation and regulatory compliance in Pakistan.... |
| 1992 SLD 566 = 1992 SCMR 741 | Civil Appeals Nos.576 and 577 of 1988 , decided on 08.12.1991 | In the case of Civil Appeals Nos.576 and 577 of 1988, the Supreme Court of Pakistan addressed significant issues pertaining to the jurisdiction of the Service Tribunal under the Service Tribunals Act (LXX of 1973). The appellants, S.M. ZAFAR BABAR and others, contested the Punjab Service Tribunal's judgment that dismissed their appeals regarding their ad hoc appointments as Additional District and Sessions Judges. The Supreme Court highlighted the Tribunal's obligation to decide cases on merits rather than merely recommending actions to the Government. The decision underscores the importance of judicial review and the proper exercise of jurisdiction by administrative bodies. This case serves as a critical reference for future appeals related to service matters, emphasizing the need for fair adjudication and the timely resolution of grievances faced by public servants. The ruling reinforces the principle that tribunals must fully engage with the legal and factual bases of cases presente... |
| 1988 SLD 815, 1988 PLC 34 | KAR-394 and 397 of 1985 , decided on 28.01.1987 | This case revolves around the reinstatement of Muhammad Ishaque, a permanent employee of the Karachi Transport Corporation, who was dismissed for allegedly possessing an excess amount of Rs. 88.80 after duty hours. The Labour Court ruled in favor of Ishaque, stating that the dismissal was not supported by sufficient evidence, as the cash was not checked during duty hours and there was no report of any ticket-less passengers. The Labour Appellate Tribunal confirmed this decision, highlighting the lack of concrete evidence of misconduct and the necessity of following due process in disciplinary actions against employees. This ruling reinforces the importance of fair treatment in employment and the need for employers to substantiate claims of misconduct before termination.... |
| 1997 SLD 742, 1997 SCMR 1134 | Criminal Petition No. 119 of 1994 , decided on 22.11.1994 | In the landmark case of Criminal Petition No. 119 of 1994, the Supreme Court of Pakistan addressed the critical issue of bail in serious criminal cases involving minors. The case revolved around the respondent, Muhammad Aamar, who was accused of murder under section 302 of the Penal Code. The Lahore High Court had granted him bail solely on the grounds of his minority, which was challenged by the petitioner, Sajjad Ahmed. The Supreme Court, in its decision dated November 22, 1994, ruled that mere minority was insufficient to justify bail in light of the grave nature of the charges against the respondent. The court referenced previous judgments, emphasizing that the specific circumstances of the crime must be considered. This ruling reinforced the principle that the severity of the crime can outweigh the considerations of age in determining bail eligibility. The decision is pivotal in shaping the judicial approach towards minors involved in serious offenses, ensuring that justice is uph... |
| 2023 SLD 6958, 2023 PLJ 330 | C.R. No. 6746 of 2020 , decided on 24.11.2022 | In the case of Muhammad Bashir versus Syed Imdad Ali Shah, the Lahore High Court reviewed a civil revision concerning the dismissal of an application for leave to defend a suit for recovery of Rs. 15,50,000. The court highlighted the importance of adhering to procedural requirements outlined in the Civil Procedure Code, particularly the necessity of filing an affidavit alongside an application for leave to defend. The petitioner argued that the dismissal was unjust, claiming that the affidavit requirement was not mandatory. However, the court clarified that without a verified affidavit, the application was incomplete, thereby justifying the lower court's decision. This case serves as a critical reminder of the procedural rigor required in civil litigation and the implications of failing to comply with established legal standards.... |
| 2001 SLD 2106, 2001 PLC 28 | KAR 28 of 1999 , decided on 04.05.2000 | In the case of Messrs Prsim Textile (Pvt.) Ltd vs Taleh Muhammad, the Labour Appellate Tribunal, Sindh examined the circumstances surrounding the termination of Taleh Muhammad's employment. The Tribunal found that the employer's assertion that the respondent had voluntarily resigned was unsupported by reliable evidence. The General Manager's statement was deemed insufficient, as it lacked corroborating documentation or witness testimony. The Tribunal emphasized the importance of substantive proof in employment disputes, particularly regarding claims of resignation. The case highlights the rights of employees under the Industrial Relations Ordinance, stressing that employers must provide clear evidence when contesting grievances related to termination. The decision underscored the Tribunal's commitment to upholding employee rights, ensuring that unjust terminations are rectified, and full benefits are restored to affected workers. This case serves as a significant precedent in labour la... |
| 1976 SLD 133, (1976) 102 ITR 1 | CIVIL APPEAL No. 63 OF 1971 , decided on 06.10.1975 | In the case of Mandyala Govindu & Co vs Commissioner of Income Tax, the Supreme Court of India addressed the critical issue of registration under Section 26A of the Income Tax Act, 1922. The case stemmed from the rejection of the assessee-firm's application for registration due to a lack of clarity in the partnership deed regarding the sharing of losses among partners. The court determined that without specific provisions outlining how losses would be divided, the Income-tax Officer could not adequately assess the firm's eligibility for registration. This ruling highlights the importance of precise legal documentation in partnerships, particularly in tax-related matters. The court's decision serves as a precedent, reinforcing the necessity for clear agreements to facilitate compliance with tax regulations. This case underscores the broader implications for partnership law, emphasizing that both profits and losses must be clearly defined to ensure transparency and legal compliance. The ... |
| 1999 SLD 576, 1999 PTD 3851, (1998) 231 ITR 106, (1999) 79 TAX 316 | Income-tax Reference No.74 of 1984 , decided on 09.01.1998 | In the case of Raunaq International vs. Commissioner of Income Tax, the Delhi High Court examined whether a premium of Rs. 4,75,322 earned by Raunaq International on the transfer of import entitlements constituted taxable income under the Income Tax Act, 1961. The court noted that the Finance Act of 1990 amended the Income Tax Act to include such premiums in the definition of income, effective retrospectively from April 1, 1962. The court concluded that the premium earned was indeed taxable under the head 'Profits and gains of business or profession'. This case underscores the importance of understanding amendments in tax law and their retrospective implications, particularly for businesses engaged in import activities. These developments are crucial for tax planning and compliance, making this case relevant for taxpayers and tax practitioners alike.... |
| 1993 SLD 839, 1993 SCMR 2001 | Human Rights Case No. 1 of 1992 , decided on 22.03.1993 | This landmark case, decided by the Supreme Court of Pakistan, addressed critical issues surrounding human rights and the enforcement of fundamental rights within the constitutional framework. The Court examined the provisions of the Constitution, particularly Articles 2A, 4, 184(3), and 199, to underscore the judiciary's role in safeguarding the rights of individuals, especially women facing violence and discrimination. The decision highlighted the necessity of judicial intervention in public interest matters, particularly regarding heinous crimes such as gang rape. The Court proposed significant reforms, including enhancing penalties for gang rape offenders and ensuring that female victims could give evidence without facing public scrutiny. The judgment serves as a vital reference for future legal interpretations related to human rights and women's rights in Pakistan, emphasizing the importance of legislative action to align with constitutional mandates. Keywords include 'Human Rights... |
| 2017 SLD 1292, 2017 PLJ 211 | Appeal No. 1698 of 2014 , decided on 03.03.2017 | This case revolves around the appeal of Tahir Yaqoob, an ex-constable dismissed under the Punjab Removal from Service (Special Powers) Ordinance, 2000. The dismissal was challenged on the grounds that it was initiated by an authority lacking the requisite competence. The Service Tribunal found that the Superintendent of Police was not authorized to impose the penalty, as the competent authority was the Chief Minister or an officer authorized by him. As a result, the initial dismissal order was void, and the appellate decisions were also invalidated. The ruling underscores the importance of following legal protocols in disciplinary actions and clarifies that limitation periods do not apply to orders issued by incompetent authorities. This case highlights significant aspects of administrative law and the protection of civil servants' rights in disciplinary matters.... |
| 2024 SLD 3865, 2024 SCMR 1490 | Cr. A. No.36 of 2023 and Cr.P. No.5-Q of 2021 , decided on 23.05.2024 | In this significant ruling by the Supreme Court of Pakistan, the court addressed critical issues surrounding the evidentiary standards in criminal law, particularly in murder cases under Section 302(b) of the Penal Code. The case involved the appellant Khial Muhammad, who was acquitted of murder charges due to substantial delays in the police investigation and the lodging of the FIR. The court highlighted that the prosecution's failure to provide plausible explanations for these delays indicated dishonesty, undermining the integrity of the evidence presented. Key legal principles were reaffirmed, including the necessity for the prosecution to establish its case beyond reasonable doubt, and the right of the accused to benefit from any doubt arising in the prosecution's case. The judgment serves as a crucial reference for future cases, reinforcing the importance of timely and credible evidence in securing convictions and the overarching principle of justice in criminal proceedings.... |
| 2006 SLD 269, 2006 PLC 1311, (2007) 95 TAX 100 | Civil Revision No.100 with C.M. No.138 of 2001 , decided on 26.06.2006 | In the landmark case of Employees Action Committee vs. Government of Pakistan, the Peshawar High Court addressed significant issues regarding the applicability of income tax laws to government employees serving in the Provincially or Federally Administered Tribal Areas (PATA). The court clarified that despite the Income Tax Ordinance, 1979 not being extended to PATA, all government employees are liable to pay income tax on their salaries. The ruling emphasized that the Civil Servants Act governs the terms of service for these employees, regardless of their posting location. This case is critical for understanding the tax obligations of civil servants in specialized jurisdictions and has implications for government payroll practices. The decision reinforces the principle that income derived through salary is taxable if paid by the government, irrespective of territorial jurisdiction. This ruling is essential for legal practitioners and tax professionals working with government employees... |
| 1977 SLD 1558, 1977 PLC 153 | Appeal No 436 of 1974 , decided on 28.02.1971 | In the case of Sarwar Din vs. Government of N.W. V. P., the Service Tribunal analyzed the appellant's application for retirement and subsequent request for leave preparatory to retirement (L.P.R.). Sarwar Din had initially applied for retirement on 11-1-1972 based on his belief that he would complete 25 years of service qualifying for a pension. However, he later withdrew this application due to improved family circumstances. The Tribunal found that the competent authority's denial to allow the withdrawal of the application was unjustified. The ruling reiterated that the application for retirement does not automatically lead to retirement if not sanctioned by the competent authority, highlighting the importance of due process in administrative decisions. The decision also pointed out inconsistencies in the regulations governing retirement and leave applications, leading to the conclusion that the appellant was entitled to L.P.R. and salary for the period he continued to serve post-reti... |
| 2011 SLD 1261, 2011 YLR 1631 | Criminal Jail Appeal No. D-107 of 2002 , decided on 07.01.2011 | In the case of Criminal Jail Appeal No. D-107 of 2002, the Sindh High Court addressed significant legal issues pertaining to the Pakistan Penal Code and the Anti Terrorism Act. The appeal was brought by Abdul Rehman Alias Abri against the State, with a decision rendered by Justices Faisal Arab and Abdul Hadi Khoso on January 7, 2011. The court focused on the jurisdictional aspects of the trial and the implications of amendments to the Anti-Terrorism Act, which led to the conclusion that the case should have been tried in the Sessions Court rather than the original court. The ruling highlighted the importance of correct jurisdiction in legal proceedings, particularly in serious criminal cases involving allegations of murder and robbery. After considering the long duration of the accused's custody, the court granted bail, emphasizing the need for timely trials in the judicial system. This case underscores the critical intersection of criminal law and procedural fairness, particularly in ... |
| 1988 SLD 506, 1988 PLC 189 | Constitution Petition No.D-24 of 1987 , decided on 17.03.1987 | In the case of Dr. Shamim Ara Arif vs. Karachi Metropolitan Corporation, the Sindh High Court addressed the legality of the appointment of a Dermatologist by the Municipal Corporation. The petitioner, Dr. Arif, contested the appointment of Respondent No. 2, arguing that it was made contrary to the provisions of local government rules and lacked jurisdiction. The case hinged on the interpretation of constitutional jurisdiction and the discretionary powers of the Selection Board. The court found that the petitioner had applied for the post and accepted the Board's jurisdiction, thus precluding her from objecting after the fact. The ruling underscored the importance of following established procedures in public service appointments and affirmed that without a vested right, the petitioner was not entitled to relief. This case highlights critical aspects of administrative law and the principles of fair competition in public sector hiring.... |
| 2004 SLD 1059, 2004 SCMR 936 | Civil Petition No.823 L of 2002 , decided on 10.04.2002 | In the case of Civil Petition No.823 L of 2002, the Supreme Court of Pakistan addressed issues surrounding the setting aside of a consent decree obtained by the petitioners against Muhammad Nazir, the original owner of the land. The petitioners alleged fraud in obtaining the decree. The Court found that the petitioners did not substantiate their claims of illegality in the lower court's findings. The decision emphasized the importance of evidentiary integrity and the necessity for petitioners to provide clear proof when alleging fraud. Ultimately, the Supreme Court upheld the decisions of the lower courts, reinforcing the standards for legal proceedings in civil matters. This case highlights critical aspects of civil procedure, particularly in relation to fraud allegations and the appellate process, ensuring that legal practitioners understand the rigorous standards required to challenge lower court decisions effectively.... |
| 1987 SLD 478 = 1987 SCMR 1330 | Petition Nos. 128 and 131 of 1983 , decided on 20.04.1987 | The case revolves around a murder conviction where the petitioner, Muhammad Nawaz, was sentenced to death for the murder of Muhammad Khan. The incident occurred in 1979, and the prosecution presented three eyewitnesses who provided consistent testimony. The Supreme Court upheld the conviction, emphasizing the reliability of the eyewitness accounts and the corroborating evidence from the crime scene. The court dismissed the petition against the acquittal of co-accused due to inconsistencies in witness statements. This case highlights the importance of corroborating eyewitness testimony in criminal cases, particularly in murder convictions. The ruling serves as a precedent for future cases involving similar circumstances, reinforcing the need for thorough evidence collection and witness reliability assessment.... |
| 2019 SLD 969, 2019 PLJ 290 | Crl. A. No. 1352 of 2014 and Crl. Rev. No. 697 of , decided on 15.01.2018 | This case revolves around the appeal of Muhammad Javed against his conviction under Section 302 of the Pakistan Penal Code for murder. The Lahore High Court, presided over by Justice Muhammad Qasim Khan, found significant issues with the prosecution's evidence, particularly regarding the credibility of witness testimonies. The witnesses were family members of the deceased, which made their accounts suspect. Furthermore, delays in conducting the post-mortem examination led to doubts about the authenticity of the FIR. The court emphasized the importance of corroborating evidence and the principle of benefit of doubt in criminal law. Ultimately, the absence of compelling evidence resulted in the acquittal of the accused, highlighting the challenges faced by the prosecution in establishing a clear case against him. This case underscores the critical role of witness reliability and procedural integrity in the judicial process.... |
| 1959 SLD 310 = (1959) 37 ITR 412 | CIVIL APPEAL No. 51 OF 1957 , decided on 22.04.1959 | In the case of Commissioner of Income Tax and Saurashtra v. Patel & Co., the Supreme Court of India addressed the registration of two partnership firms under the Income-tax Act, focusing on the assessment years 1949-50 and 1950-51. The court examined the legal provisions regarding the registration of firms and the implications of the partnership deeds from 1948 and 1949. It determined that the appeal for the 1949-50 assessment year was not maintainable due to procedural issues, while for the 1950-51 assessment year, the registration should be limited to a specific period. This case highlights crucial aspects of partnership registration and tax law, making it significant for practitioners in the field of tax and corporate law. Keywords: Income-tax Act, partnership registration, Supreme Court decisions, assessment year rulings, legal provisions.... |
| 1981 SLD 2370, 1981 PLC 721 | KAR-757 of 1980 , decided on 26.11.1980 | This case revolves around the application for suo motu revision filed by Abdul Sattar, a former employee of Gul Ahmad Textile Mills, concerning a Labour Court decision. The Tribunal reviewed the Labour Court's order which set aside Sattar's termination but did not award back benefits. The Tribunal clarified that the Labour Court had indeed addressed the issue of back benefits, awarding a specific amount for a limited duration. The absence of statutory provisions requiring back benefits upon reinstatement was highlighted, leading to the conclusion that the Labour Court's decision was justified. This case underscores the importance of clear legal provisions regarding worker rights and the discretion of Labour Courts in awarding benefits. The decision reinforces the necessity for claimants to present solid grounds for revision applications in labour disputes.... |
| 2012 SLD 1360, 2012 SCMR 56 | Criminal Appeal No. 67-L of 2011 , decided on 14.07.2011 | In the case of Zahid Pervaiz vs The State, the Supreme Court of Pakistan dealt with a criminal appeal concerning the conviction of the appellant for attempted murder and related charges under the Penal Code. The Court concluded that the evidence presented was insufficient to sustain the conviction due to the lack of specific allegations against the appellant, the vague motive of the prosecution, and the absence of corroborative evidence. The judgment reiterated the legal principle that the benefit of doubt must be afforded to the accused, leading to the acquittal of Zahid Pervaiz. This case highlights the necessity for clear and compelling evidence in criminal proceedings and the judicial commitment to uphold the rights of the accused. Legal practitioners and law students studying this case can gain insights into the standards of evidence required for a conviction and the significance of motive in criminal law. Additionally, the case serves as a precedent for future cases involving sim... |
| 1940 SLD 12, (1940) 8 ITR 467 | CIVIL REFERENCE No. 69 OF 1938 , decided on 09.05.1940 | In the case of Sind Hindu Provident Funds Society vs. Commissioner of Income Tax, the Sindh High Court addressed the applicability of certain government notifications regarding income tax exemptions for the assessment year 1937-38. The crux of the case revolved around whether the relevant notifications from 1935 and 1936 were applicable to the income earned in the previous year. The court clarified that the assessment must rely on the laws in force during the assessment year, thus limiting the exemption on interest income to Rs. 22,500 as per the amended notifications. This ruling emphasized the importance of adhering to statutory laws and regulations relevant to the year of assessment, reinforcing the principle that exemptions cannot be claimed based on outdated notifications. The decision highlighted the necessity for clear understanding and compliance with tax regulations, especially for entities managing provident funds and similar financial instruments.... |
| 2004 SLD 154, 2004 PTD 687 | I.T.A. No.274/LB of 2003 , decided on 08.10.2003 | In the case I.T.A. No.274/LB of 2003, the Appellate Tribunal Inland Revenue addressed significant issues regarding the cancellation of an assessment by the First Appellate Authority. The decision highlighted critical aspects of the Income Tax Ordinance, 1979, particularly Section 132. The Tribunal observed that the First Appellate Authority had recognized that the books of accounts were maintained, yet it proceeded to cancel the assessment without proper justification. This led to a ruling that emphasized the importance of remanding cases for further consideration when essential evidence is acknowledged but not appropriately evaluated. The decision underscores the principles of fair assessment and the necessity for authorities to adhere to legal standards when determining the validity of financial records. The ruling also serves as a reminder of the importance of maintaining accurate financial records and the legal obligations of tax authorities.... |
| 1991 SLD 1580 = (1991) 188 ITR 528 | D-2741 of 1980 , decided on 12.05.1980 | In the case of Pishori Lal Sethi v. Tax Recovery Officer, the Allahabad High Court deliberated on the procedural aspects of tax recovery under the Income-tax Act, 1961. The key issue revolved around the forfeiture of the auction deposit made by the highest bidders, the petitioners, following a tax recovery auction. The court examined the implications of Rule 57 and Rule 60 of the Second Schedule of the Income-tax Act, emphasizing that the forfeiture of the deposit was not an automatic consequence of failing to pay the full auction amount within the stipulated time. Instead, the court underscored the necessity for the TRO to exercise discretion based on the facts presented, particularly considering the timely application made by the defaulter's wife to set aside the sale. This judgment reinforces the importance of following due process and exercising discretion in tax recovery proceedings, ensuring that all relevant circumstances are adequately considered.... |
| 2013 SLD 1916, 2013 PTD 2040 | R.A. No.16-C of 2010 in T.R. No. 116 of 2008 , decided on 22.05.2013 | This case revolves around the review application filed by the Commissioner of Income Tax against a previous order from the Lahore High Court regarding tax matters under the Income Tax Ordinance, 2001. The court explored the maintainability of the review under the provisions of the Civil Procedure Code while emphasizing the special nature of the Income Tax Ordinance which does not allow for review. The decision clarifies the limitations faced by the High Court in exercising review powers and reinforces the need for explicit statutory provisions for such actions. The ruling is significant for tax law practitioners, as it delineates the boundaries of judicial review in tax matters, underscoring the principle that review rights must be conferred by law. Keywords such as 'Income Tax Ordinance', 'Civil Procedure Code', 'High Court review', and 'tax law' are essential for understanding the legal implications of this case and for SEO optimization.... |
| 1993 SLD 1257, 1993 PLC 322 | Appeal No. 61(L) of 1990 , decided on 29.06.1992 | This case revolves around the civil service induction of Major (Retd.) Tanvir Ahmad into the Intelligence Bureau of Pakistan. The appellant contested the assignment of seniority and the terms of his absorption compared to his colleagues who were granted retrospective seniority based on their retirement from the Army. The tribunal emphasized the importance of uniform application of rules and the need for the competent authority to clarify the induction process. The decision to remand the case for reconsideration reflects the tribunal's commitment to ensuring justice and proper procedural adherence in civil service matters. This case highlights significant issues regarding civil service appointments, seniority disputes, and the rights of retired military personnel transitioning into civilian roles. Key terms include civil service, seniority, induction, and administrative justice.... |
| 2014 SLD 1494, 2014 PLD 466 | Civil Appeal No.1385 of 2006 , decided on 06.03.2014 | In the case of Civil Appeal No.1385 of 2006, the Supreme Court of Pakistan addressed the interpretation of the Punjab Pre-emption Act, specifically regarding the timing of deposits required for pre-emption suits. The court ruled that the day an order requiring a deposit is issued should be excluded from the calculation of the required 30-day period for making that deposit. The decision clarified the application of the law and emphasized the importance of proper statutory interpretation, particularly in relation to the West Pakistan General Clauses Act. The court's ruling reinstated the appellant's position, allowing the appeal and directing the lower court to reconsider the case in light of the clarified legal standards.... |
| 2013 SLD 2821, 2013 YLR 2230 | Criminal Miscellaneous No. 680-B of 2013 , decided on 06.02.2013 | In the case of Criminal Miscellaneous No. 680-B of 2013, the Lahore High Court dealt with the bail application of Muhammad Altaf, who was accused under sections 302, 148, and 149 of the Penal Code. The court observed that the investigation by the police was deficient, as no incriminating evidence had been presented against the petitioner. The judge emphasized that the mere heinousness of the offense could not overshadow the lack of evidence. The court also noted that co-accused had been granted bail, and the petitioner's prolonged physical remand had been unproductive. Ultimately, the court granted bail, requiring the petitioner to furnish bonds as specified. This case underscores the importance of thorough investigations and the principle that a strong prosecution case is necessary to deny bail.... |
| 2016 SLD 174 | NEW W. P.No. 9491 of 2006 , decided on 22.01.2016 | In the case between Honda Atlas Car Pakistan Ltd and the Federation of Pakistan, the Lahore High Court addressed the issue of whether federal excise duty could be levied on services provided by Honda Japan under a License and Technical Assistance Agreement. The court analyzed the definitions of 'franchise' and 'services' as per the Federal Excise Act, 2005, determining that the technical assistance and know-how provided by Honda Japan constituted taxable franchise services. Despite the petitioner's arguments against the imposition of excise duty, the court upheld the levy, stating that the nature of the agreement involved essential services for the manufacturing process. This ruling emphasizes the significance of understanding tax obligations in franchise agreements and the classification of services under the law, providing crucial insights for businesses engaged in similar licensing arrangements.... |
| 1975 SLD 758, (1975) 101 ITR 703 | IT REFERENCE No. 24 OF 1965 , decided on 12.07.1974 | In the case of Seksaria Biswan Sugar Factory Ltd. v. Commissioner of Income tax, the Bombay High Court addressed the application of Section 23A of the Income-tax Act regarding undistributed profits and dividend distribution. The case revolved around whether the shares held by trustees of two trusts were beneficially held by the public or constituted a controlling entity. The court found that the trustees were acting in concert with a group that controlled the company's affairs, thus disqualifying the shares from being considered as public holdings. The ruling reaffirmed the necessity of establishing a clear connection between company expenditures and business operations when evaluating claims for deductions related to charitable contributions. This decision emphasizes the significance of adhering to commercial principles in determining available profits for distribution among shareholders. The ruling also clarified that actual tax assessed should be considered in determining profits av... |
| 1985 SLD 217, 1985 PLD 109 | Civil Appeal No. K-6 of 1974 , decided on 05.12.1984 | This case revolves around the taxation of an insurance company regarding the appreciation of its investments and properties. The Supreme Court of Pakistan addressed the interpretation of the Income-tax Act, particularly section 10(7), and its application to the financial dealings of Habib Insurance Company Limited. The company contended that its investments were not part of its insurance business and thus should not be taxable under the provisions of the Income-tax Act. However, the court clarified that all assets and gains of an insurance entity are inherently linked to its business operations, affirming that the appreciation in value of investments and gains from properties sold were taxable. The ruling emphasized the importance of accurately categorizing income and gains as part of the core business activities of an insurance firm, thereby underscoring the broader implications for taxation in the insurance sector. This case highlights key legal principles regarding the taxation of i... |
| 2023 SLD 6704 | CIVIL APPEAL NO.1032 OF 2018 | This case involves the Supreme Court of Pakistan addressing a civil appeal concerning the interpretation of the Sales Tax Act, 1990, specifically Section 47. The court examined the arguments presented by the petitioner's counsel, Mrs. Asma Hamid, and the respondent's counsel, Mr. Ghulam Rasool Mangi, who appeared via video-link from Karachi. The legal implications of the Sales Tax Act and its enforcement on large taxpayers were central to the case. The decision of the court is anticipated to have significant ramifications for tax compliance and enforcement in the region, impacting businesses and the revenue collection framework. The judges, led by Mr. Justice Umar Ata Bandial, deliberated on the matter, taking into account the legal precedents and the broader economic implications of the ruling. This appeal highlights the ongoing challenges in tax legislation and its practical application in Pakistan, making it a noteworthy case for legal practitioners and businesses alike.... |
| 2023 SLD 460, 2023 PCRLJ 154 | Criminal Appeal No. 41-P of 2021 , decided on 09.07.2021 | In the case of Naveed Daud vs. The State, the Peshawar High Court addressed serious concerns regarding the evidence and procedures followed in narcotics trafficking cases under the Control of Narcotics Substances Act, 1997. The appellant was accused of trafficking 36 kilograms of charas, but significant discrepancies in witness testimonies and the qualifications of the government analyst led to doubts about the validity of the prosecution's case. The court ruled that the evidence presented was insufficient to uphold the conviction, emphasizing the necessity of strict adherence to legal protocols and the importance of qualified analysts in drug-related cases. This ruling reinforces the legal principle that any doubts about the prosecution's case must benefit the accused. The decision has implications for future narcotics cases, particularly concerning evidence handling and the qualifications of experts.... |
| 1992 SLD 1276, (1992) 193 ITR 480 | D-2741 of 1992 , decided on 01.01.1992 | In the case of Keshav Deo Poddar v. Tax Recovery Officer, the Allahabad High Court addressed the procedural aspects of tax recovery under the Income-tax Act, 1961. The petitioner, Keshav Deo Poddar, claimed ownership of a property auctioned by a civil court, which was subsequently attached by the Tax Recovery Officer for tax arrears owed by a previous owner. The court highlighted the necessity for the Tax Recovery Officer to properly investigate objections filed by the petitioner, as stipulated in Rule 11 of the Income-tax Act. The case underscores the legal protections available to property owners against wrongful tax recovery actions, emphasizing adherence to procedural fairness. This ruling serves as a critical reference for future tax recovery cases, ensuring that the rights of taxpayers are safeguarded and that due process is followed. It further clarifies the responsibilities of tax recovery officers in handling objections and claims related to property attachments, reinforcing t... |
| 2003 SLD 3485 = (2003) 260 ITR 629 | M.Ct. Muthiah v. Commissioner of Income Tax | In the case of M.Ct. Muthiah v. Commissioner of Income Tax, the Madras High Court examined the assessment of business income from horse leasing and sales. The Court ruled that income from these activities is to be classified under 'Business' as per the Income-tax Act, 1961, specifically Section 28(i). This case revolved around whether income should be assessed under 'Capital gains' or 'Business'. The Tribunal had previously determined that the income from horses was business income, and this decision was upheld by the High Court. The ruling emphasized the importance of the timing of income recognition, confirming that income should be assessed in the year it is accrued, especially since the assessee maintained a mercantile accounting system. This case highlights critical principles in taxation law regarding the classification of income and the implications of past rulings on current assessments.... |
| 2021 SLD 1988, 2021 PLJ 159 | W.P. No. 2667-Q of 2020 , decided on 02.11.2020 | In the case before the Islamabad High Court, the petitioner, Khalid Nadeem Kiyani, sought the quashment of an FIR alleging that he had made threats via WhatsApp messages. The FIR was registered under Section 25-D of the Telegraph Act, 1885. The court assessed the maintainability of the petition in light of the existing investigation and noted that the matter pertained to allegations that could fall under cybercrime jurisdiction. The court reiterated that before the police could submit a challan, it was premature for the court to exercise discretion in quashing the FIR. The petitioner was advised to pursue an alternate remedy available under Section 249-A Cr.P.C. The decision highlighted the importance of allowing the police to complete their investigation and the role of the trial court in adjudicating the matter once proper evidence is presented. The judgment reinforced the principle that constitutional petitions are not a substitute for the trial process. This case emphasizes the sig... |
| 2010 SLD 2743, 2010 SCMR 861 | Civil Appeal No.2142 of 2006 , decided on 02.11.2009 | The case revolves around the legal principles of double jeopardy and the jurisdiction of service tribunals in Pakistan. Ahmad Yar Khan, a civil servant, faced disciplinary actions under the Punjab Removal from Service (Special Powers) Ordinance, 2000 for alleged misconduct. After a minor penalty of censure was imposed, further recovery actions were initiated against him under the Punjab Local Councils (Audit) Rules, 1981, which led to legal disputes regarding the validity of these actions. The Supreme Court ultimately ruled that the recovery was unjustified, reinforcing the principle that an individual cannot be punished multiple times for the same offense. This case underscores the importance of legal protections against double jeopardy and the proper jurisdiction of service tribunals. It highlights the intersection of administrative law and constitutional protections, providing clarity on the limits of punitive actions against civil servants. Keywords: double jeopardy, administrative... |
| 2009 SLD 2594, (2009) 314 ITR 47 | T.C. (A) Nos. 495 AND 496 OF 2004 , decided on 12.11.2008 | In this notable case from the Madras High Court, the court examined issues related to the Income-tax Act, particularly focusing on the principles of income accrual and deductions under section 80HH. The case revolved around the treatment of interest that had accrued but had not yet been received by the assessee, Fal Industries Ltd., who followed the mercantile system of accounting. The Assessing Officer initially included the accrued interest as taxable income. However, the Tribunal found that since the interest was 'accrued but not due', it should not be included in the taxable income for the relevant assessment year. This ruling highlighted the importance of the timing of income recognition in tax law. Furthermore, the case addressed deductions for new industrial undertakings in accordance with section 80HH, emphasizing that the natural sequence of assessment years must be followed for tax relief eligibility. The court's decision is significant for tax practitioners and businesses, r... |
| 2021 SLD 2254, 2021 PLJ 64 | Appeal No. 543(L) of 2017 , decided on 12.10.2020 | This case revolves around the disciplinary actions taken against a government servant accused of misappropriation of funds while serving as a clerk in the postal service. The appellant was initially dismissed from service without a clear decision on the recovery of the misappropriated amount. The case highlights critical issues in administrative law, particularly regarding the enforcement of disciplinary rules and the rights of government employees. The ruling underlines the importance of finality in administrative decisions and the prohibition against reopening cases after a significant lapse of time. Keywords: Government Servants, Disciplinary Actions, Misappropriation, Administrative Law, Legal Precedents.... |
| 1991 SLD 1854 = 1991 PLC 135 | Revision Application No. KAR-52 of 1990 , decided on 24.04.1990 | This case revolves around a dispute between two trade unions regarding the status of Collective Bargaining Agent (C.B.A.) for certain establishments. The Tribunal examined the legality of the Labour Court's decision to cancel the C.B.A. certificate of the Warehouse Carriers Mehnatkash Union, which was registered for six establishments. The ruling highlighted that the Labour Court does not have the jurisdiction to cancel a C.B.A. certificate without proper legal grounds, emphasizing the need for evidence before making such determinations. The decision clarifies the procedural authority of the Labour Court under the Industrial Relations Ordinance, 1969, and reinforces the rights of registered trade unions in collective bargaining scenarios. This case is significant for understanding the legal framework governing trade unions and their operational rights in Pakistan, making it a vital reference for ongoing and future labor disputes. The ruling is crucial for labor law practitioners and tr... |
| 2001 SLD 691, 2001 PTD 3090, (2001) 84 TAX 302 | D-324 and Miscellaneous No. 867 of 2001 , decided on 18.06.2001 | In the notable case of Roche Pakistan Ltd. v. Deputy Commissioner of Income Tax, the Sindh High Court dealt with the constitutional petition challenging the issuance of a notice under section 62 of the Income Tax Ordinance, 1979. Roche, a pharmaceutical company, contested the Deputy Commissioner's authority, asserting that the notice was issued mala fide and without jurisdiction. However, the court found that the Deputy Commissioner was acting within his legal powers to seek further information before finalizing the tax assessment. The ruling highlighted the importance of following statutory remedies available to taxpayers, emphasizing that all income tax assessments are independent proceedings. The decision reinforces the legal principle that constitutional petitions should not bypass available administrative remedies, thereby ensuring that tax authorities can perform their duties without undue interference. This case serves as a critical reference for taxpayers and legal practitioner... |
| 2022 SLD 740, (2022) 125 TAX 293 | I.T.A. No. 1486/LB/2013 , decided on 18.05.2021 | The case revolves around a show cause notice issued by the Deputy Commissioner Inland Revenue concerning the failure to produce evidence supporting exempt income in a tax return. The Tribunal initially ruled in favor of the respondent, leading to an appeal by the petitioner. The High Court noted that the matter had been previously adjudicated in another case, thus reaffirming the Tribunal's decision. This case highlights the importance of compliance with tax regulations and the necessity for tax authorities to present adequate evidence in court. The Federal Board of Revenue was urged to improve their procedural efficiency in handling court cases. The decision emphasizes the critical nature of timely responses to audit reports and the implications of non-compliance in tax matters.... |
| 2023 SLD 1153, 2023 YLR 776 | D-4198 of 2021 , decided on 08.11.2021 | This case revolves around the legal implications of the National Accountability Ordinance, 1999, particularly Section 23, which restricts property transfers under certain conditions. The petitioner, Babar Mirza Chughtai, was confronted with legal challenges stemming from complaints by a group of 39 individuals regarding additional charges related to a housing project he acquired after prior litigation. The Sindh High Court's decision provides a critical analysis of the balance between regulatory caution and the rights of property owners, emphasizing the need for compliance with legal standards while allowing for the continuation of construction and property management. This case highlights the intersection of property law, accountability measures, and constitutional rights, making it a significant reference for future cases involving similar legal frameworks.... |
| 1992 SLD 147, 1992 PTD 926, (1991) 187 ITR 417 | Income-tax References Nos. 211 to 213 of 1987 , decided on 17.09.1990 | In the notable case of Income-tax References Nos. 211 to 213 of 1987, decided by the Kerala High Court, the court examined the implications of the Income Tax Act, 1961, specifically section 43-B, concerning the treatment of unpaid sales tax collected by various firms during the financial year leading up to the assessment year 1984-85. The matter arose when the tax collected in the last month of the accounting period was not paid to the government by the end of the period. The court elucidated that, according to the amendments made to section 43-B, only taxes that have been actually paid could be deducted while calculating taxable income. This case is pivotal as it underscores the necessity for taxpayers to be aware of their payment obligations and the timing of such payments to avoid misclassification of income. The court's ruling necessitated a review of previous decisions by the Income-tax Appellate Tribunal, emphasizing the need for adherence to updated legal provisions and ensuring... |
| 1980 SLD 84, 1980 PTD 387 | Income-tax Reference No. 27 of 1967 and 215 of 197 , decided on 01.12.1976 | In the case of Commissioner of Income Tax, Bombay City II vs. Chandamal Kasturchand, the Bombay High Court addressed critical issues related to the Income Tax Act, particularly focusing on Sections 16 and 64. The case revolved around the income computation of an individual, Chandanmal Kasturchand, who had two major and two minor sons. The court examined the implications of interest credited to the accounts of minor sons within a partnership structure. The decision clarified that interest earned on capital investments made by minors admitted to partnership benefits could be included in the father's total income. This ruling is significant for understanding the tax implications for minors in partnership businesses and reinforces the connection between partnership benefits and income attribution under tax laws. The case serves as a precedent for future tax assessments involving minor children in partnership arrangements, emphasizing the importance of examining the structure and agreements... |
| 2019 SLD 426, 2019 CLC 298, 2019 PTD 509, 2019 PLJ 13 | W.P. No. 912-A of 2017 , decided on 08.11.2017 | In the case of W.P. No. 912-A of 2017, Ahmed Ali challenged the legality of tax notifications imposed by the Tehsil Municipal Administration on the transportation of sand and bajri. The Peshawar High Court, presided over by Justices Syed Afsar Shah and Syed Arshad Ali, examined the jurisdictional authority of the Tehsil Council under the Khyber Pakhtunkhwa Local Government Act. The Court found that the activities of the petitioner were regulated under the Mining Concession Rules, thus the Tehsil Council lacked the authority to levy such taxes. This ruling emphasizes the importance of jurisdictional boundaries in local governance and the need for regulatory compliance in tax imposition. Keywords: tax authority, local governance, Khyber Pakhtunkhwa, constitutional jurisdiction, mining regulations, legal compliance.... |
| 1968 SLD 223, (1968) 68 ITR 450 | IT REFERENCE No. 15 OF 1965 , decided on 17.01.1967 | In the case of Gopal Krishna Choudhary v. Commissioner of Income Tax, the Patna High Court evaluated the validity of a notice served under Section 34 of the Income-tax Act, 1922. The central issue was whether the notice was served within the statutory time limit. The court noted that the process server had met the assessee on March 25, 1958, but the notice was refused. Following this, the server made several attempts to locate the assessee before affixing the notice at his residence on March 29, 1958. The court held that the affixture was valid because it was directly linked to the initial refusal and therefore complied with the legal requirements for notice service. This ruling is significant for tax law practitioners as it clarifies the procedures for serving notices and the implications of refusal by the recipient. The decision underscores the importance of understanding due diligence in legal processes, particularly in tax assessments, which can have lasting impacts on compliance a... |
| 2016 SLD 3274, 2016 PCRLJ 1047 | D-42 of 2015 , decided on 31.03.2016 | In the case of Attiqullah and Muhammad Akber vs. The State, the Sindh High Court addressed serious charges under the Control of Narcotic Substances Act, concerning the possession and trafficking of substantial amounts of narcotics. The case arose from an incident on May 8, 2011, when a truck was stopped, leading to the recovery of 16 bags of heroin and 20 bags of charas. The court evaluated the evidence presented, including the testimonies of the Excise Inspector and Excise Constable, which clearly supported the prosecution's claims. The court noted the lack of any personal animosity that would lead the witnesses to falsely implicate the accused, reinforcing the integrity of the prosecution's case. The judgment emphasized the importance of credible witness testimony, even from police officials, and firmly upheld the trial court's decision, thereby demonstrating the judiciary's commitment to combating narcotics trafficking. The decision is significant in reinforcing legal precedents reg... |
| 2014 SLD 1507, 2014 PTD 1016, (2014) 109 TAX 299 | I.T.A. No.291/LB of 2012 , decided on 24.01.2014 | This case involves the Appellate Tribunal Inland Revenue's decision regarding an appeal by Messrs COSLAB (PVT.) LTD., a private limited company engaged in cosmetics manufacturing. The taxpayer was challenged for not deducting withholding tax as mandated under the Income Tax Ordinance, 2001. The assessing authority had finalized an order treating the company as a 'taxpayer-in-default', which led to the issuance of tax and surcharges. The initial appeal to the CIR (A) was dismissed on technical grounds due to unsigned appeal documents. The Tribunal found this dismissal unjust, highlighting that the defect was curable and that the taxpayer deserved an opportunity to correct the deficiencies. By remanding the case, the Tribunal reinforced the importance of procedural fairness and compliance with the Appellate Tribunal Inland Revenue Rules, thus ensuring that taxpayers can engage fully with the appeals process. This case underscores the principles of justice in tax law and the necessity for... |
| 2020 SLD 1298, 2020 PLD 242 | D-1731 of 2014, D-5841 of 2018, D-5528, D-5529, D- , decided on 03.02.2020 | This case revolves around the fundamental right to access natural gas, as guaranteed under the Constitution of Pakistan. The Supreme Court's judgment from 2013 required the Ministry of Petroleum to ensure gas supply to localities within a 5 km radius of gas fields, highlighting the importance of compliance with legal directives. The Sindh High Court ruled that the CCI's decisions on cost allocation were unenforceable against the gas distribution companies, emphasizing that the Supreme Court's orders must be adhered to without alteration. The court's decision underscores the legal framework surrounding natural gas provision, the role of the CCI, and the obligations of governmental bodies. This case is pivotal in establishing the legal obligations of state institutions towards citizens, particularly in ensuring basic utilities, thereby contributing to the discourse on public welfare and rights in Pakistan.... |
| 1960 SLD 332, 1960 PLD 34 | Appellate Side No. 75 of 1958-59 , decided on 14.12.1959 | This case revolves around the grant of additional stage carriage permits on the Quetta-Chamman route. The R. T. A. Quetta Kalat had initially refused permits to existing operators, citing no necessity for additional service. However, a survey indicated a public need for more service, which led to a reconsideration of the decision. The appeals highlighted the importance of past performance and future promise of operators, as well as the consideration of tribal representation in decision-making. The R. T. A. determined that the respondent company had the capability to manage the additional service, leading to a legal discussion on the rights of existing operators versus new entrants in the transport sector. This case sets a precedent for how public interest and tribal considerations are weighed in transportation permits.... |
| 2024 SLD 2895, (2024) 129 TAX 329 | Writ Petition No. 213 of 2023 , decided on 19.02.2024 | This case involves a challenge to Section 7E of the Income Tax Ordinance, 2001, which was inserted via the Finance Act, 2022. Petitioners argued that the section was beyond the legislative competence of the Federal Government, asserting that it violated constitutional rights by levying tax on deemed income from immovable property. The court examined the nature of the tax, determining it to be confiscatory and discriminatory in violation of Articles 23 and 24 of the Constitution. The ruling emphasized the principle that taxation must be within the bounds of the law and must not infringe upon fundamental rights. The judgment clarifies the limits of legislative power in imposing taxes and the importance of protecting citizens' rights against unreasonable taxation. The case underscores the balance between state power and individual rights, reinforcing the judicial principle that laws must serve the public interest without being oppressive. The decision is significant for taxpayers and lega... |
| 2009 SLD 3357, 2009 PCRLJ 547 | Criminal Appeals Nos.1798, 437/J of '003 and Murde , decided on 24.11.2008 | The case involves a brutal murder committed by Kamil Shah and his accomplices, Shukar Shah and Asghar Shah, in retaliation for the abduction of Kamil Shah's daughter, Zubaida Bibi, by Munawar Hussain. The tragic events unfolded in the early hours of June 14, 1996, when the appellants entered the complainant's compound, armed and intent on revenge. The court considered the strong ocular evidence and medical testimony presented during the trial, which collectively established the timeline and circumstances of the murders. The ruling by the Lahore High Court highlighted the critical importance of corroborative evidence in murder cases and reinforced the stance that 'honor killings' are not justifiable under law. The judges underscored the necessity of a robust judicial response to such heinous acts, affirming that the legal framework must protect individuals from extrajudicial retribution based on personal grievances. This case serves as a significant reference point in the ongoing discou... |
| 1933 SLD 8 = (1933) 1 ITR 373 | REFERENCE No. 16 OF 1933 , decided on 21.07.1933 | In the case of Commissioner of Income Tax v. ULu Nyo, the Rangoon High Court addressed critical issues regarding the jurisdiction of the Income Tax Officer (ITO) under the Income-tax Act, 1961, specifically section 147, which deals with income escaping assessment. The court concluded that the ITO could not revise an assessment that had already been finalized in a previous year, marking significant implications for tax law and administrative practices in income assessment. The case underscored the importance of jurisdictional limits within tax assessments, emphasizing that one ITO cannot overrule the assessments made by another merely due to differing opinions on income calculations. This ruling highlights the legal framework surrounding income tax assessments and the need for consistency in tax administration. The decision ultimately favored the assessee, reinforcing taxpayer rights against arbitrary reassessments. Keywords: Income Tax Act, income escaping assessment, jurisdiction, tax... |
| 1987 SLD 2893, (1987) 164 ITR 148 | D-2741 of 2016 , decided on 01.01.1987 | This case revolves around the constitutional validity of section 44AB of the Income-tax Act, 1961, which mandates auditing of accounts for certain categories of taxpayers based on their gross receipts. The petitioner, Abhay KuMar court & Co., challenged the section on grounds of discrimination and arbitrariness. The Rajasthan High Court affirmed the law's constitutionality, arguing that it is a legitimate measure to combat tax evasion. The court held that the thresholds set for mandatory audits were rational and that the expertise of chartered accountants justified their exclusive role in conducting audits. This ruling reinforces the principles of reasonable classification and legislative discretion in tax law, ensuring compliance and enhancing the integrity of the tax system. Keywords include 'Income-tax Act', 'audit requirements', 'tax evasion', 'constitutional validity', and 'chartered accountants'.... |
| 2002 SLD 1614, (2002) 258 ITR 85 | IT APPEAL NO. 16 OF 2002 , decided on 21.08.2002 | In the case of Harigopal Singh vs. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the applicability of section 271(1)(c) of the Income Tax Act, 1961 regarding penalties for concealment of income. The central issue was whether penalties could be imposed when an assessee's income is assessed on an estimated basis. The court ruled that mere estimation of income does not equate to concealment. The taxpayer, a sweets seller, had declared his income based on estimates without maintaining formal accounts. The Assessing Officer initially assessed his income at a significantly higher figure, leading to penalty proceedings. However, upon appeal, the Tribunal found the original estimate excessive and reduced it. The court emphasized that for penalties to apply, there must be clear evidence of concealment, which was not present in this case. This ruling underscores the importance of proper assessment procedures and the need for the department to establish concealment to im... |
| 1939 SLD 33, (1939) 7 ITR 394 | D-2741 of 1939 , decided on 01.01.1939 | In the landmark case Keshardeo Chamria v. Commissioner of Income Tax, the Privy Council addressed crucial issues regarding the assessment of income tax under the Income-tax Act, 1961. The case revolved around the interpretation of Section 41 of the Indian Income-tax Act, 1922, concerning the liability of a representative assessee. The appellant, Keshardeo Chamria, contested the Income-tax Officer's assessment of his income from ancestral properties, claiming that the income should be assessed in the hands of an official receiver, appointed by the court, rather than himself. The court's decision emphasized the absence of a formal appointment of receivers or managers by a court order, concluding that the appellant remained liable for the assessment of his share of income. The ruling highlighted the importance of clear legal definitions and the adherence to due process in tax assessments. This case illustrates the complexities of property income taxation and the legal principles governing... |
| 2007 SLD 2817, 2007 CLD 508 | Execution Application No. 46 of 2003 , decided on 15.01.2007 | The Sindh High Court addressed the execution application filed by the National Bank of Pakistan against Marhaba Textile Ltd. and others, concerning the recovery of a substantial outstanding amount along with accrued mark-up. The court clarified the legal framework governing the award of mark-up under the Financial Institutions (Recovery of Finances) Ordinance and the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, emphasizing the legal obligations that arise from a decree. The ruling highlighted the importance of distinguishing between contractual and legal mark-up, affirming that the Banking Court has the authority to award legal mark-up independent of any contractual stipulations. The decision reinforced the enforceability of rights under the laws applicable at the time of filing the suit, ensuring that the decree-holder's claim for recovery was upheld. This case is significant for financial institutions and legal practitioners in understanding the nuances ... |
| 1993 SLD 329, 1993 PLD 404 | Civil Appeal No.417 of 1989 , decided on 06.02.1993 | In the case of Civil Appeal No. 417 of 1989, the Supreme Court of Pakistan addressed the complexities surrounding the winding up of A.B.M. Associates Ltd. and the subsequent sale of the Muslim Ginning Factory. The case involves critical interpretations of the Companies Act (VII of 1913), particularly sections related to the winding up process and the authority of the Tax Recovery Officer in the sale of company assets. The court evaluated whether the sale was conducted fraudulently, considering the value discrepancies and the timing of the winding-up petition. Ultimately, the Supreme Court upheld the decisions of the lower courts, affirming that the sale was lawful and did not violate any legal provisions, as the necessary permissions were not required until an official winding-up order was issued. The ruling emphasizes the importance of adhering to procedural norms in corporate liquidation scenarios, providing clarity on the rights of tax authorities vis-à-vis corporate assets during i... |
| 1977 SLD 1352, (1977) 110 ITR 902 | WEALTH-TAX REFERENCE No. 652 OF 1972 , decided on 11.07.1975 | In the landmark ruling by the Allahabad High Court, the court addressed the intricate relationship between wealth-tax and the tax liabilities arising from voluntary disclosures under the Finance Act of 1965. The case involved the Commissioner of Wealth Tax against B.K. Sharma, where the key issue revolved around whether tax liabilities under section 68 of the Finance Act could be deducted from the net wealth of the assessee. The court held that the payment of income-tax on disclosed concealed income should indeed be recognized as a debt for wealth-tax calculations. This ruling not only clarified the understanding of tax liabilities but also established a precedent for future cases involving concealed income and the obligations of taxpayers to report income accurately. The decision underscores the importance of adhering to tax laws and the implications of voluntary disclosures, providing taxpayers with a clear understanding of their liabilities. The outcome was a significant victory for... |
| 2011 SLD 2747, (2011) 335 ITR 234 | SPECIAL CIVIL APPLICATION NO. 15992 OF 2010 , decided on 02.02.2011 | In the case of Aayojan Developers vs. Income-tax Officer, the Gujarat High Court addressed issues surrounding the reopening of an assessment under the Income-tax Act, 1961. The focus was on whether the Assessing Officer had sufficient grounds to believe that income had escaped assessment due to non-disclosure of material facts by the assessee. The court found that the reasons provided for reopening the assessment were inadequate, as they did not specify any failure on the part of the assessee to disclose relevant facts. The court ruled that the reopening of the assessment after four years was invalid, emphasizing the necessity for the Assessing Officer to articulate clear reasons for such actions. This case reinforces the importance of transparency and accuracy in tax assessments, particularly concerning the claims for deductions under section 80-IB of the Income-tax Act. The decision serves as a critical reminder of the procedural safeguards in tax law that protect taxpayers from arbi... |
| 1991 SLD 1336 = 1991 SCMR 1737 | Civil Appeal No. 16 of 1988 , decided on 29.04.1991 | In the case of Civil Appeal No. 16 of 1988, the Supreme Court of Pakistan addressed significant issues regarding loan recovery and the implications of interest on decrees. The case arose when the United Bank Ltd. initiated proceedings against Amir Weaving Factory for the recovery of a loan amounting to Rs. 3,68,924. The appellants had initially confessed judgment and sought to repay the amount in installments, which the trial court permitted while denying any post-decretal interest. The High Court's later ruling, which granted ex parte interest from the date of the decree, was contested by the appellants. The Supreme Court upheld the High Court's decision, emphasizing the mandatory nature of interest provisions under the Banking Companies (Recovery of Loans) Ordinance, 1979. This case highlights the legal framework governing banking disputes and the importance of adhering to procedural rules in appeals. The court's decision reinforces the rights of decree-holders in recovering interest... |
| 2013 SLD 1576, 2013 SCMR 742 | Civil Petitions Nos. 271-P to 295-P of 2011 , decided on 24.01.2013 | In the case involving Agro Pack (PVT.) Limited, the Supreme Court of Pakistan addressed the issue of sales tax refunds related to exported goods. The petitioner sought a refund of sales tax paid on electricity and packing materials used in the production of goods exported to Afghanistan. The court examined the relevant provisions of the Sales Tax Act, 1990, and the Customs Rules, 2001, specifically Rule 247(c)(i). It was determined that the exemption granted under the Customs Rules did not apply as the relevant S.R.O.190(I)/2002 was issued under the Sales Tax Act and effectively withdrew the exemption from sales tax on exported goods. The court highlighted the importance of adhering to statutory provisions in tax-related matters and concluded that the petitioner was not entitled to the claimed refund. This decision reinforces the necessity for exporters to understand the implications of sales tax regulations and the administrative notices issued by the Federal Government regarding exem... |
| 1985 SLD 2046, 1985 PLC 654 | , decided on 28.10.1984 | In the case presented before the Labour Appellate Tribunal, Punjab, Asghar Ali and Muhammad Hanif, former drivers of Pakistan Railways, appealed against the denial of a 55% running allowance after being reclassified as Shedmen. The tribunal addressed the legal intricacies surrounding grievance notices and the concept of continuing wrongs under the Industrial Relations Ordinance (XXIII of 1969). The court concluded that the refusal of the running allowance was a final decision, thus establishing a time limit for grievance actions. This decision highlights critical aspects of labor law, including the interpretation of grievance timelines and the rights of railway employees. Such cases underscore the importance of understanding labor rights, grievance procedures, and the legal obligations of employers. Trending keywords in labor law and employee rights are essential for enhancing visibility and engagement in legal discussions.... |
| 2009 SLD 2107, (2009) 309 ITR 31, (2008) 175 TAXMAN 520 | IT APPEAL NO. 243 OF 2008 , decided on 26.11.2008 | This case involves the interpretation of section 275(1)(c) of the Income-tax Act, 1961, regarding the limitation period for imposing penalties. The Delhi High Court ruled on the appeal of Subodh Kumar Bhargava, who contested a penalty imposed for failing to get accounts audited. The court held that the penalty order was time-barred as it was issued after the six-month period post the initiation of penalty proceedings. This ruling underscores the importance of compliance with statutory deadlines in tax matters, ensuring that penalties are imposed within the legal timeframe to uphold the principles of justice and accountability in taxation. The decision emphasizes the legislative intent behind the limitation provisions and the necessity for tax authorities to act within prescribed limits, which is crucial for maintaining taxpayer rights and upholding the integrity of tax administration.... |
| 1990 SLD 1212, 1990 SCMR 1710 | Civil Appeal No.284 of 1989 , decided on 11.03.1990 | In the case of Civil Appeal No.284 of 1989, the Supreme Court of Pakistan addressed significant issues regarding electoral processes under the North-West Frontier Province Local Councils Election Rules. The court considered the legality of polling procedures when disruptions occurred and examined claims of disenfranchisement of female voters. The decision highlighted the importance of procedural adherence in electoral law and the role of the Presiding Officer during polling. Ultimately, the court affirmed the High Court's ruling, emphasizing that the election results were valid despite the brief suspension of polling due to disorder, as no substantial evidence was presented to indicate that any voter was unfairly prevented from voting. This case reinforces the principles of electoral integrity and the responsibilities of election officials in maintaining fair election practices.... |
| 2017 SLD 1855, 2017 PLD 105 | Regular First Appeal No. 40 of 2012 , decided on 29.04.2017 | In the case of Regular First Appeal No. 40 of 2012, the Balochistan High Court addressed a dispute involving a contract for the construction of a road awarded to the plaintiffs, Abdul Rahim and another party. The plaintiffs claimed damages due to insurgent attacks that halted their work. The court evaluated the plaintiffs' claims against the backdrop of the Civil Procedure Code (V of 1908), specifically Section O.VII, R.2, which governs money suits. The court determined that the plaintiffs had not complied with the contractual obligations and had not presented credible evidence to support their claims. The judgment highlighted the importance of adhering to contractual terms and the necessity for claimants to approach the court with transparency and integrity. Ultimately, the court dismissed the appeal, reaffirming the trial court's findings that the plaintiffs were not entitled to the relief sought. This case underscores critical principles in contract law and the standards of evidence... |
| 2021 SLD 2893 = 2021 PLC 1600 | Writ Petition No.53541 of 2021 , decided on 08.09.2021 | In the case of Sabira Khatoon vs. Government of the Punjab, the Lahore High Court dealt with the constitutional petition challenging the inquiry and show-cause notice related to the alleged bogus appointment of the petitioner as an Elementary School Teacher. The court highlighted the constitutional jurisdiction under Article 199 and the principles of ripeness, asserting that judicial review is a legal audit of public bodies' decisions. The court concluded that the inquiry was not a final order and that the petitioner should first exhaust the administrative remedies available to her. The ruling reinforced the distinction between administrative inquiries and adverse orders, emphasizing the court's limited jurisdiction in disciplinary matters under Article 212 of the Constitution. This decision is significant in understanding the boundaries of judicial review concerning administrative actions and the procedural requirements for civil servants facing disciplinary proceedings.... |