Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2005 SLD 241, 2005 PTD 1095 | Complaint No. 1316-K of 2002 , decided on 17.07.2004 | In the case of Messrs Welfare Trading Company vs Secretary, Revenue Division, the Federal Tax Ombudsman addressed a complaint regarding a sales tax refund application filed by the complainant. The complaint arose from the alleged issuance of fake invoices by the supplier, Messrs Shahnawaz Exports. The Ombudsman found that the tax department had exhibited negligence in investigating the supplier's registration and the authenticity of the invoices. The department was criticized for not taking timely action on the refund claim, which led to undue hardship for the complainant. The Ombudsman recommended that the department should focus on resolving issues related to fraudulent suppliers while ensuring that legitimate taxpayers are not penalized. The case emphasizes the importance of thorough investigations and accountability within tax administration. Keywords such as 'sales tax refund', 'Federal Tax Ombudsman', 'negligence in tax administration', and 'fraudulent invoices' are pertinent in ... |
| 1975 SLD 196, 1975 SCMR 193 | Civil Petition for Special Leave to Appeal No. 271 , decided on 22.10.1974 | This case revolves around a civil petition for special leave to appeal concerning the entitlement of residential units in a property located in Lyallpur. The Petitioners, descendants of Qasim Khan and Kubra Begum, sought to reclaim residential units they believed were rightfully theirs under Settlement Scheme No. VIII. The Supreme Court of Pakistan, presided over by Chief Justice Hamoodur Rehman and Justices Muhammad Gul and Abdul Kadir Shaikh, found that the Petitioners' claims were repetitive and had been conclusively dismissed at earlier stages by the Deputy Settlement Commissioner and the Lahore High Court. The Court emphasized that the evidence showed all residential and commercial units had been transferred long before, leaving no grounds for the Petitioners' claims. This ruling highlights the importance of adhering to legal processes and the finality of administrative decisions in property disputes. Keywords: Supreme Court of Pakistan, civil petition, property rights, administra... |
| 2008 SLD 6812 = 2008 PCRLJ 395 | Criminal Appeal No.791 and Murder Reference No.356 , decided on 28.05.2007 | In the case of Criminal Appeal No.791 and Murder Reference No.356 of 1999, heard by the Lahore High Court, the appellant Muhammad Zahid was convicted for the murder of Mst. Pervin Akhtar, occurring during a robbery. The case emphasized the importance of eyewitness testimony in criminal law, especially in circumstances where the motive was clearly established as robbery. The court highlighted the timely lodging of the FIR and the corroborative nature of the evidence, including medical reports that supported the prosecution's narrative. The judgment reaffirmed the principles of justice, stressing that the conviction was based on credible evidence that met the legal standards required for a capital sentence. This case serves as a crucial reference in criminal law regarding the standards for evidence and witness credibility in serious offenses such as murder. The decision was influenced by precedents set in Ghulam Rasool v. The State 1988 SCMR 557 and Khadim Hussain v. The State 1985 SCMR ... |
| 1995 SLD 89, 1995 PTD 1188, (1995) 211 ITR 447 | Civil Appeal No. 705 of 1977 , decided on 30.11.1994 | The Supreme Court of India case concerning Assam Forest Products (P.) Ltd vs. Commissioner of Income Tax revolves around the reassessment of cash credits in the company's financial records. The Income-tax Officer issued a reassessment notice under section 147(a) after discovering that a purported loan from SJC Ltd was actually a name-lender scheme. The case highlights critical aspects of tax law, particularly the obligations of the tax authority to ensure valid assessments and the rights of taxpayers during reassessment processes. The Court's decision emphasizes adherence to proper procedures in tax assessments, the significance of documentation, and the implications of statements made by third parties in such matters. This ruling is essential for understanding the legal frameworks governing income tax assessments and the standards required for valid reassessments. It serves as a precedent for future cases involving similar issues, making it a landmark decision in tax law.... |
| 2009 SLD 894, (2009) 318 ITR 234, (2008) 167 TAXMAN 134 | IT APPEAL No. 1117 OF 2007 , decided on 22.11.2007 | In the case of Commissioner of Income Tax (TDS) v. Delhi Public School, the Delhi High Court addressed the issue of perquisites under the Income Tax Act, specifically focusing on the provision of free education to the children of school staff. The court examined rule 3(5) of the Income-tax Rules, 1962, which dictates how the value of educational benefits should be assessed. The Tribunal found that the Assessing Officer incorrectly relied on the cost of education for other students at the same school instead of considering costs from similar institutions. This oversight led to an incorrect assessment of tax liabilities. The court dismissed the revenue's appeal, affirming the Tribunal's decision, which emphasized the importance of adhering to regulatory guidelines in tax assessments. This case highlights critical aspects of tax law, particularly in the context of employee benefits and the interpretation of perquisites, making it a significant reference for future cases.... |
| 2015 SLD 1962, (2015) 376 ITR 153 | IT APPEAL Nos. 25 & 26 OF 2001 AND 840 OF 2008 , decided on 20.03.2015 | The case revolves around the interpretation of the Income Tax Act, specifically Section 28(i), in relation to business losses incurred by the assessee, Abhinandan Investment Ltd., during a rights issue of secured redeemable non-convertible debentures (NCDs) by Jindal Iron and Steel Company (JISCO). The court examined the arrangements made with UTI, which facilitated the payment for the debentures, and concluded that the loss of Rs. 111 per NCD was a legitimate business loss. The ruling highlights the importance of commercial expediency in tax law and clarifies that the assessee acted within the bounds of the law while seeking to protect its investment and reputation. This case sets a precedent for similar scenarios where companies face losses due to mandatory participation in capital raising activities. Keywords: Income Tax Act, business loss, JISCO, UTI, rights issue, commercial transaction.... |
| 1998 SLD 745 = 1998 SCMR 1452 | Civil Petition for Leave to Appeal No. 85-K of 199 , decided on 11.05.1998 | This case revolves around the termination of Wazir Ali Khoja from his position at Muslim Commercial Bank Ltd., a privatised entity previously nationalised under the Bank Nationalisation Act, 1974. The petitioner sought relief through a constitutional petition challenging the legality of his termination, arguing that it was done without due process and in violation of his fundamental rights. The Supreme Court, however, upheld the High Court's decision, stating that the jurisdiction under Article 199 of the Constitution does not extend to cases involving privatised institutions for matters of termination. This case highlights the limitations of constitutional petitions in employment disputes, particularly in the context of privatised entities and the nature of judicial review. It underscores the importance of exploring proper avenues for grievances related to employment termination, emphasizing that individual grievances do not equate to matters of public importance. This decision is sig... |
| 2022 SLD 1785, 2022 PLJ 10 | C.A. No. 174 of 2020 , decided on 27.07.2021 | In the case of C.A. No. 174 of 2020, the Supreme Court of Azad Jammu & Kashmir addressed the issue of age relaxation for a primary teacher's appointment. The appellant, ABADULHAQ, contested the appointment of Respondent No. 5, who was over the age limit at the time of application. The case revolved around the interpretation of the Azad Jammu & Kashmir Civil Servants (Relaxation of Upper Age Limit) Rules, 1997, particularly Rule 4(v), which allows for age relaxation for candidates who have served continuously without a break. The court found that the respondent's previous temporary service qualified him for automatic age relaxation, leading to the dismissal of the appeal. This case is significant for understanding age relaxation policies and the criteria for civil servant appointments in AJ&K. Keywords: Age Relaxation, Civil Servants, Supreme Court, Legal Precedent, Employment Law.... |
| 2002 SLD 1312, 2002 SCMR 1089 | Civil Appeals Nos.327, 328, 1022 of 1995 and 1348 , decided on 11.04.2002 | In the landmark case involving Mst. Rasheeda Begum and Muhammad Yousaf, the Supreme Court of Pakistan addressed critical issues surrounding the execution and attestation of agreements to sell under various laws including the Specific Relief Act and the Qanun-e-Shahadat. The court ruled that agreements to sell do not create interest in property without proper legal formalities. The decision highlights the importance of witness examination in proving agreements and sets a precedent for future real estate transactions. Legal practitioners should be aware of these requirements to ensure enforceability of contracts. This case serves as a vital reference for issues related to property law and contract enforcement. Keywords: Specific Relief Act, Transfer of Property Act, Qanun-e-Shahadat, contract law, property rights, legal requirements.... |
| 1979 SLD 844 = (1979) 116 ITR 911 | APPEAL No. 643 OF 1975 WITH F.A. No. 644 OF 1975 , decided on 05.03.1977 | In the case between the Commissioner of Income Tax and Ganesh Builders, the Bombay High Court focused on the application of Section 269C of the Income-tax Act, 1961 regarding the acquisition of immovable property. The main issue was whether the apparent consideration for the land sold at Rs. 65 per square yard was significantly lower than its fair market value, estimated at Rs. 150 per square yard. The competent authority's order for acquisition was challenged, leading to a Tribunal's intervention which set aside the acquisition order after determining that the margin between the apparent consideration and the fair market value was less than 15%. The court emphasized the role of incidental expenses, clarifying that items such as stamp duty and legal fees cannot be deducted from the sale price for determining the fair market value. The case highlights the importance of clear findings in tax law cases and the need for proper assessment of allowable deductions. Keywords include 'Income Ta... |
| 2015 SLD 3033, 2015 YLR 2553 | Criminal Bail Application No. 616 of 2013 , decided on 19.06.2014 | This case revolves around a criminal bail application concerning the accused, Irshad and Imtiaz, charged with serious offenses under the Penal Code, including Qatl-i-amd and rioting. The applicants sought bail on the grounds of prolonged detention without trial, claiming that the delay was not their fault. However, the court found that the accused had not substantiated their claims and had contributed to the delays through their legal counsel's adjournment requests. The decision highlights the importance of expeditious trials and the necessity for accused individuals to actively participate in the judicial process to avoid undue delays. Keywords relevant to this case include 'bail application', 'criminal procedure', 'Sindh High Court', 'Qatl-i-amd', 'delay in trial', and 'defense counsel'.... |
| 1971 SLD 199, 1971 SCMR 211 | Criminal Appeal No. 72 of 1970 , decided on 01.03.1971 | In the case of Abbas vs. The State, the Supreme Court of Pakistan dealt with a serious criminal appeal concerning murder and attempted murder charges under the Penal Code. The case revolved around the brutal killing of Kamal and his son Abdur Rahman, with the appellant, Abbas, being implicated alongside his cousins. The Court highlighted the significance of corroborative evidence, including eyewitness accounts and ballistic evidence linking the firearms to the crime. The legal representation included prominent advocates, reinforcing the complex nature of the case. The decision underscored the importance of credible witness testimony in securing convictions in serious offenses, particularly in homicide cases. The ruling also reflects the judiciary's commitment to uphold justice in the face of violent crimes, ensuring that the guilty are punished while maintaining the integrity of the legal process. This case serves as a critical reference for understanding the application of corroborati... |
| 2021 SLD 165, 2021 MLD 80 | Criminal Appeal No. 63 of 2020 , decided on 30.06.2020 | The case involves an appeal by Janan Khan against the confiscation of his vehicle under the Control of Narcotics Substances Act, 1997. The vehicle, registered in his name, was seized by the Coast Guard after a significant quantity of charas was found hidden within. The appellant contended that he was the legitimate owner and had no knowledge of the narcotics being transported. However, the court found that he had not appeared before the Trial Court nor provided adequate proof of ownership during the proceedings. The appeal was ultimately dismissed, reinforcing the legal principle that ownership must be substantiated with credible evidence and that proper judicial procedures must be followed.... |
| 2002 SLD 235, 2002 PTD 1432, (2000) 242 ITR 119 | Tax Case No. 139 of 1984 , decided on 10.02.1998 | In the case of Tax Case No. 139 of 1984, the Madras High Court addressed the validity of re-assessment proceedings initiated by the Income-tax Department based on the internal audit party's opinion. The court determined that the audit party's opinion regarding the excess payment of commission to the Managing Director did not amount to 'information' under Section 147(b) of the Income Tax Act, 1961. This ruling emphasized the importance of proper legal interpretation and the necessity for substantial evidence when challenging an original assessment. The court's decision reinforced the legal precedent that opinions, even from internal audits, cannot replace factual evidence in re-assessment cases. Consequently, the Tribunal's ruling to cancel the re-assessment was upheld, highlighting the legal standards required for such tax matters. This case serves as a critical reference for taxpayers and tax practitioners regarding the limits of audit opinions in the re-assessment process.... |
| 1980 SLD 553, 1980 SCMR 633 | Civil Petition for Special Leave to Appeal No. 257 , decided on 20.01.1980 | In the case of Muhammad Ansarul Islam Qarni vs Government of Sindh, the Supreme Court of Pakistan addressed issues surrounding the promotion of public prosecutors under the Sind Law Officers (Conditions of Service) Rules, 1940. The petitioner contended that his prior position as an Assistant Public Prosecutor entitled him to promotion to the District Public Prosecutor role, which had become vacant. The case hinged on the interpretation of Rule 3 B (i), which allows government discretion in promotions. The court emphasized that seniority was not the sole criterion for promotion and found that the petitioner was treated as a fresh appointee, thus invalidating his claims. This decision highlights the importance of understanding administrative rules governing public service promotions and the balance between merit and seniority in such processes. Key phrases such as 'public prosecutor promotion', 'Sind Law Officers', and 'government discretion in promotions' are essential for SEO optimizat... |
| 1992 SLD 1241, 1992 PLC 1351 | Appeal No. 249(I) of 1988 , decided on 22.03.1992 | In the case of Riaz Ahmad vs. WAPDA, the Federal Service Tribunal addressed a civil servant's appeal regarding seniority against a respondent. The decision emphasized the importance of presenting a valid challenge to existing orders within the framework of the Service Tribunals Act, 1973. The Tribunal concluded that without a specific order being contested, the appeal was rendered incompetent. The ruling underlined the necessity for civil servants to substantiate their grievances with clear references to relevant orders, thereby reinforcing procedural integrity in administrative justice. This case highlights the critical nature of adhering to established legal protocols when seeking redress in service tribunals, ensuring that appeals are grounded in substantive claims rather than procedural ambiguities.... |
| 1982 SLD 1178, (1982) 137 ITR 52 | D.B. W.T. REFERENCE No. 14 OF 1977 | In this significant ruling by the Rajasthan High Court regarding the Wealth-Tax Act, 1957, the court addressed the crucial issue of penalty imposition under section 18(1)(a) for late filing of tax returns. The case revolved around whether the law applicable at the time of the default or the time of the assessment order should dictate the penalty. The court reiterated the importance of adhering to the law in force at the time of the default, aligning its decision with the Supreme Court's precedent in CWT v. Suresh Seth. This case serves as a vital reference for tax practitioners and advocates focusing on compliance and penalties under tax laws. Understanding the implications of this judgment is essential for ensuring adherence to tax obligations and avoiding penalties. The ruling emphasizes the need for timely filings and the legal standards governing tax compliance, making it a pivotal point of reference for future cases in tax law.... |
| 2023 SLD 591, 2023 SCMR 766 | Civil Appeal No. 441 of 2021 , decided on 16.01.2023 | This case revolves around the principles of legitimate expectation and judicial review concerning employment in the public sector. The Supreme Court of Pakistan examined the circumstances under which a bank could deny employment to an individual who had previously been acquitted in a murder case but had concealed this information during his job application. The court determined that the doctrine of legitimate expectation does not protect individuals who misrepresent their background, particularly in sensitive positions such as a cashier in a bank. The decision emphasizes the need for transparency and integrity in public service appointments and the right of institutions to ensure their employees do not pose a risk to public trust. Keywords such as 'judicial review', 'legitimate expectation', 'employment law', and 'public service integrity' are critical for understanding the implications of this ruling, which underscores the balance between individual rights and institutional integrity.... |
| 2001 SLD 347, 2001 PTD 2401, (2001) 247 ITR 273, (2000) 81 TAX 161 | C.A. No. 468 of 1997 , decided on 02.08.2000 | This case revolves around the legal interpretations of investment allowances and special deductions under the Indian Income Tax Act, 1961, specifically sections 32A and 80JJ. The Supreme Court addressed queries raised by the Commissioner of Income Tax regarding the entitlement of Venkateswara Hatcheries to these allowances. The Tribunal's earlier decisions were contested, leading to the Supreme Court's intervention to clarify these legal matters. The decision underscores the importance of precise legal definitions and the application of tax laws in the context of business operations, particularly in the hatchery sector. This case serves as a precedent for future tax-related disputes, highlighting the need for clarity in tax legislation and its implications for business entities. Keywords such as 'income tax allowances', 'special deductions', 'Indian Income Tax Act', and 'legal interpretations' are critical in understanding the nuances of this case and its broader impacts on tax law.... |
| 1977 SLD 1276, (1977) 109 ITR 580 | 81 of 1970 , decided on 17.12.1971 | This case revolves around the Income-tax Act, 1961, particularly focusing on the stipulations regarding the filing of income returns and the associated penalties for late submissions. The Income-tax Officer (ITO) had imposed interest and a penalty on the assessee, M. Manik Rao, for not filing his return within the prescribed timeframe under section 139(1). The Tribunal, upon reviewing the case, noted that the ITO has discretion to extend the filing deadline based on an application from the assessee. It was inferred that such an application must have been made, leading to the conclusion that since the ITO extended the time, the penalty under section 271(1)(a) could not be applied. The ruling emphasized the importance of procedural fairness and the presumption of proper conduct in official duties, ultimately ruling in favor of the assessee. This case highlights essential aspects of tax law and administrative processes, making it relevant for practitioners in the field of tax law and comp... |
| 1996 SLD 325, 1996 PLC 160 | Appeals Nos. 105 to 127 of 1995 , decided on 24.09.1995 | In the case of Appeals Nos. 105 to 127 of 1995, the Labour Appellate Tribunal, Sindh, addressed several appeals concerning employment disputes under the Industrial Relations Ordinance (XXIII of 1969). The primary issue revolved around the competency of the appeals, as they were filed beyond the stipulated time frame of thirty days following the Labour Court's decision. The tribunal noted that the petitioners, who claimed to be employees of M/s. OMEGA FORGING LIMITED, were actually subcontracted workers engaged by M/s. Mumtaz Engineering Company. This lack of direct employment relationship was pivotal in the tribunal's decision to dismiss the appeals. The court emphasized the necessity for proper documentation and evidence proving employment status to substantiate claims under labor law. The case highlights critical aspects of employment law, including the importance of adhering to procedural timelines in filing appeals and the need for clear employment relationships in labor disputes. ... |
| 1959 SLD 128, 1959 PLD 987 | Criminal Appeal No. 739 of 1958 , decided on 25.08.1959 | In the case of Muhammad Sharif and Ali Muhammad vs. The State, the Lahore High Court addressed issues surrounding the right of private defense, particularly in cases of theft. The case arose from a confrontation over a stolen bullock. The court ruled that despite Muhammad Sharif's claim of self-defense, his actions exceeded permissible limits when he fatally attacked the deceased. The judgment highlighted the importance of evaluating witness credibility and the nuances of legal definitions regarding retreat in theft cases. The verdict serves as a significant reference for future cases involving self-defense and property rights.... |
| 2024 SLD 4597, 2024 PLJ 143 | C.R. No. 1040-P of 2019 , decided on 13.05.2024 | In the case of Khalid Khan versus Zarai Tarqiati Bank, the issue revolved around administrative procedures following audit findings of irregularities in a loan case. Khalid Khan, who served as the Manager at the bank, contested actions taken against him after a loan case he processed was audited. The Peshawar High Court ruled that the audit process and the subsequent request for an explanation did not infringe upon Khan's legal rights, emphasizing the importance of following internal resolution mechanisms before seeking judicial intervention. The ruling reinforced the principle that show cause notices are part of due process aimed at providing employees a chance to respond to allegations. The case highlights the balance between employee rights and administrative oversight, a pertinent issue within the realm of public service and corporate governance. Keywords: administrative law, employee rights, audit procedures, judicial intervention, civil litigation.... |
| 1991 SLD 1597, 1991 PLC 588 | Appeal No. 623/1080 of 1988 , decided on 28.08.1990 | In the case of Muhammad Aslam vs. Inspector General of Police, Punjab, the Service Tribunal reviewed the disciplinary proceedings against Muhammad Aslam, a Deputy Superintendent of Police, who faced censure under the Punjab Police (Efficiency and Discipline) Rules, 1975. The Tribunal found that the charges were not substantiated by credible evidence, as the key witnesses relied upon failed to provide specific complaints regarding his integrity. The case emphasizes the importance of adhering to procedural fairness and the necessity of credible evidence in disciplinary actions against public servants. The Tribunal's ruling underscores the protection of officers from arbitrary disciplinary measures, ensuring that the principles of natural justice are upheld. This case serves as a precedent for similar matters involving police integrity and disciplinary procedures, highlighting the need for clear and documented evidence in allegations of misconduct.... |
| 2014 SLD 2355, 2014 YLR 686 | Writ Petition No. 2645 and Civil Revision No. 566- , decided on 13.11.2013 | This case revolves around the interpretation of the Stamp Act (II of 1899) concerning the recovery of stamp duties on mortgage deeds. The Lahore High Court adjudicated on the legality of the actions taken by the District Collector regarding the alleged shortfall in stamp duty from the petitioner, Chakwal Cement Company Limited, who entered into a significant financial agreement secured by a mortgage deed. The court found that the petitioner attempted to evade payment of the due stamp duty, and the Collector's orders to recover the shortfall were upheld. The judgment highlighted critical sections of the Stamp Act, including sections 48, 40, 56, and 57, emphasizing the need for proper adherence to legal stipulations in financial transactions involving mortgages. This ruling reinforces the government's authority to collect due revenues and serves as a precedent for similar cases in the future. Keywords: Stamp Act, mortgage deed, Lahore High Court, public revenue, stamp duty recovery, lega... |
| 2006 SLD 149, 2006 PTCL 645, 2006 PTD 1844, (2006) 93 TAX 288 | I.T.As. Nos.1185/LB and 1405/LB of 2000 , decided on 20.05.2005 | This case revolves around the interpretation and application of the Income Tax Ordinance, 1979, specifically focusing on the requirements for reopening completed assessments. The Tribunal underscored the critical distinction between 'approval' and 'permission' within the context of tax law, stating that the former is essential for lawful reassessment. The decision involved a detailed examination of the statutory provisions that govern income assessment and the required procedural safeguards. The Tribunal's ruling to annul the additional assessment reaffirms the necessity for tax authorities to follow legal protocols meticulously, ensuring fairness and accountability in tax administration. The case serves as a precedent for future tax disputes, emphasizing that non-compliance with legal requirements can lead to assessments being declared null and void, which is crucial for tax professionals and litigators in understanding the legal landscape of taxation.... |
| 1992 SLD 358, 1992 PLD 83 | Civil Appeal No.609 of 1990 , decided on 11.12.1991 | In the case of Civil Appeal No.609 of 1990, the Supreme Court of Pakistan dealt with the issue of property rights under the Evacuee Property and Displaced Persons Laws (Repeal) Act (XIV of 1975). The appellant, Mahboob Ali Butt, sought to restore his ownership of a property that had been transferred to him after a series of administrative decisions that involved his family members. The case highlighted key legal principles surrounding administrative justice, the importance of proper procedural safeguards, and the standards for proving fraud or misrepresentation in property transfers. The court's ruling emphasized that without clear evidence of wrongdoing, administrative bodies could not arbitrarily cancel property transfers. This decision has implications for property law and administrative procedures within Pakistan, reinforcing the necessity of transparency and fairness in legal processes.... |
| 1971 SLD 304, 1971 SCMR 543 | Civil Appeal No. 105 of 1965 , decided on 31.05.1971 | In this landmark case, the Supreme Court of Pakistan addressed issues surrounding property rights and the legal principle of 'clean hands' in the context of the Evacuee Property Laws. The appellants, led by Pir Saleh Shah, sought to reclaim agricultural lands previously tenanted by non-Muslims, arguing that these lands should not be considered evacuee property due to the tenants' abandonment. The court scrutinized the procedural history, highlighting the appellants' previous applications that had been dismissed and their failure to disclose this in their current petition. The decision reinforced the legal doctrine that individuals must come to court with transparent and honest claims. The case is pivotal in understanding the complexities of property law in post-Partition Pakistan and the legal obligations of claimants under the Constitution of Pakistan and relevant evacuee property legislation. The judgment serves as a reference point for future cases involving property disputes and th... |
| 1980 SLD 654, 1980 PLD 582 | Second Appeal from Original Order No. 327 of 1975 , decided on 12.04.1980 | This case revolves around the second appeal filed by Muhammad Zaman against the ejectment order issued by the Rent Controller, asserting wrongful eviction based on alleged coercion regarding a consent order. The Lahore High Court, presided by Karrar Hussain Zaidi, evaluated the evidence presented and the legal framework governing consent orders under the West Pakistan Urban Rent Restriction Ordinance, 1959, and the Evidence Act, 1872. The court highlighted that judicial proceedings are presumed to be performed correctly unless proven otherwise, reinforcing the sanctity of consent agreements in legal disputes. This decision underscores the significance of judicial integrity and the challenges faced by tenants in eviction cases, particularly regarding consent decrees. The ruling serves as a precedent for future cases involving consent orders and the burden of proof required to contest them. Legal practitioners must note the implications of this case regarding the presumption of correctne... |
| 1992 SLD 2156, 1992 PLJ 465 | Writ Petition No. 4023 of 1988 , decided on 14.07.1992 | This case revolves around the interpretation of Section 30 of the Customs Act, 1969, concerning the customs duty exemptions for imported machinery intended for the textile industry. Khurshid Spinning Mills Ltd. imported machinery and sought clearance from customs after partially paying the assessed duties. The core issue was whether the petitioner could benefit from a subsequent notification exempting certain imports from customs duties. The Lahore High Court ruled in favor of the petitioner, confirming that the incomplete payment of duties did not disqualify them from receiving the exemption. The case highlights the complexities of customs regulations and the importance of timely compliance with legal requirements, making it a significant reference point for similar future disputes.... |
| 1999 SLD 623, 1999 PTD 4166, (1998) 231 ITR 540, (1999) 79 TAX 161 | Income-tax Reference No. 1 of 1997 , decided on 26.02.1998 | In the case of 'COMMISSIONER OF Income tax Vs AMBALAL SARABHAI D. TRUST N0.5', the Gujarat High Court addressed significant issues regarding the nature of discretionary trusts under the Income Tax Act, 1961. The case focused on whether the character of a discretionary trust could be altered through a trustee resolution. The court determined that the discretionary nature of the trust remained intact, emphasizing that the distribution of income to beneficiaries does not fix their shares. The court's ruling clarified that the Income-tax Officer was correct to assess the trust under section 164, applying a flat tax rate of 65 percent due to the indeterminate shares of the beneficiaries. This case reinforces the principles governing discretionary trusts in tax law, shedding light on the obligations of trustees and the nature of beneficiary interests. It affirms that mere resolutions by trustees cannot modify the inherent characteristics of discretionary trusts, a critical consideration for ... |
| 1981 SLD 397, 1981 SCMR 710 | Criminal Petition for Special Leave to Appeal No. , decided on 06.11.1977 | In the case of USMAN vs ALLAH BAKHSH, the Supreme Court of Pakistan addressed the issue of bail cancellation under the Criminal Procedure Code. The petitioner, USMAN, was accused of inflicting fatal injuries on the deceased, LUQMAN, during an altercation. The case revolved around the prompt lodging of the FIR, which implicated the petitioner and highlighted the use of a chhuri in the attack. The court examined the arguments presented by both the defense and prosecution, including the validity of the evidence concerning the blood-stained knife recovered from the petitioner. Ultimately, the Supreme Court affirmed the High Court's decision to cancel bail, citing the compelling evidence against the petitioner. This case underscores the importance of prompt reporting and the thorough examination of evidence in criminal proceedings, particularly in cases involving violent crimes. It serves as a significant reference for future bail applications and the standards required for their approval.... |
| 2018 SLD 2192, 2018 CLD 1320 | Ist Civil Appeal No. D-09 of 2011 , decided on 15.03.2018 | In the case of Nand Lal and Another vs. Askari Commercial Bank Limited and Others, the Sindh High Court addressed issues concerning the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001). The appellants had taken financing for export purposes but failed to meet the required export performance, leading to penalties imposed by the State Bank of Pakistan. The Banking Court initially decreed the suit in favor of the bank, which the appellants contested. The High Court ultimately upheld the Banking Court's decree but modified the amounts awarded. This case highlights the legal complexities surrounding financial agreements, penalties for non-compliance, and the enforcement of banking regulations. Keywords: financial recovery, banking law, penalties, export finance, Sindh High Court.... |
| 1981 SLD 184, 1981 SCMR 162 | Civil Petition for Special Leave to Appeal No. 825 , decided on 18.10.1980 | This case revolves around the issue of whether a party can resile from an offer made to be bound by the evidence given on a special oath by the opposite party. The petitioner, Attiqullah, claimed ownership of land against the respondent, Kafayatullah, and offered to abide by Kafayatullah's oath regarding the sale of the land. Upon Kafayatullah's acceptance of the offer, Attiqullah attempted to withdraw, leading to litigation. The Supreme Court ruled that the acceptance of the oath constituted a binding agreement, dismissing the petitioner's appeal and affirming the lower court's ruling. This case highlights critical aspects of contract law and the enforceability of agreements made in judicial settings, making it significant for legal practitioners and scholars alike. Keywords: Oaths Act, Supreme Court, binding agreement, contract law, legal precedent.... |
| 1980 SLD 1538, 1980 PLC 680 | Appeal No. 4 of 1979 , decided on 06.02.1979 | This case revolves around the appeal filed by Idrees Ahmed Khan against the Chief Engineer, Irrigation Sukkur Region, concerning three punishments awarded to him. The Service Tribunal ruled on the matter of limitation, stating that the appellant's appeal was time-barred due to the abatement of his previous constitutional petition. The case highlights the importance of adhering to the timelines set forth in the Sind Service Tribunals Act of 1973 and the Limitation Act of 1908. This decision underscores the Tribunal's exclusive jurisdiction and the necessity for litigants to pursue their remedies promptly. The ruling serves as a significant precedent for future cases involving procedural timelines and the rights of employees in service-related disputes.... |
| 2000 SLD 310, 2000 PLC 151 | No.7(535) of 1998 L and 4 A (456) of 1995 L , decided on 06.05.1999 | The case revolves around the termination of a bank employee, Nabi Bakhsh Bhatti, who was accused of committing fraud in collaboration with an ex-bank officer. Despite being an active member of a trade union, Bhatti's termination was upheld by the National Industrial Relations Commission due to misconduct. The court emphasized that engaging in union activities does not shield an employee from disciplinary actions for misconduct. The proceedings established that the employer acted within their legal rights, dismissing the notion of unfair labor practices without substantial evidence of victimization. The case highlights the balance between employee rights and employer authority in disciplinary matters, particularly in the context of labor laws. Keywords: unfair labor practice, industrial relations, employee misconduct, disciplinary action, labor law.... |
| 1987 SLD 1461 = 1987 SCMR 92 | Civil Petition for Leave to Appeal No. 307-R of 19 , decided on 05.11.1986 | The case of Sher Muhammad Mir vs. Islamic Republic of Pakistan revolves around the nuances of procedural limitations in appeals concerning pension benefits. The Supreme Court of Pakistan ruled on the importance of adhering to statutory time limits as outlined in the Constitution and the Service Tribunals Act. The petitioner, having retired long ago, sought to have his pension restored but faced dismissal due to the late filing of his appeal. The Supreme Court's decision underlines the critical nature of understanding legal timelines and the implications of making representations to authorities without formal appeals. This case serves as a vital reminder for individuals navigating pension-related grievances to be mindful of procedural requirements to ensure their appeals are not barred by time constraints. The ruling also indicates the potential ramifications of remarks made on the merits of a case when the dismissal is based solely on procedural grounds, providing clarity for future ca... |
| 1972 SLD 773, 1972 PCRLJ 307 | Criminal Revision Application No. 134 of 1969 , decided on 22.03.1971 | In the case of Mst. Dilbari Begum vs. The State and Others, the Sindh High Court examined a revision application concerning the dismissal of a complaint under section 203. The applicant, Mst. Dilbari Begum, claimed possession of a disputed plot and alleged theft of property. The court highlighted the importance of evidence and the role of prior disputes in evaluating the case. The decision underscored the necessity for independent judgment by the magistrate, affirming that the dismissal of the complaint was justified based on the investigation and witness statements. The ruling emphasizes the legal principles surrounding disputes, evidence assessment, and the role of the judiciary in resolving conflicts. Keywords such as 'dispute resolution', 'evidence assessment', 'legal principles', and 'judicial independence' are critical for understanding the implications of this ruling.... |
| 2009 SLD 879, (2009) 319 ITR 445 | SPECIAL CIVIL APPLICATION No. 3070 OF 1999 , decided on 02.07.2008 | In the landmark case before the Gujarat High Court, the court scrutinized the validity of a notice issued under section 148 of the Income Tax Act, 1961. The central issue revolved around whether income had escaped assessment for the assessment year 1992-93. The petitioner, who had declared a substantial income, had meticulously provided all necessary details regarding long-term capital gains and claimed exemptions under section 54 for investments in a new residential property. The court highlighted that the notice was issued four years after the relevant assessment year, which raised questions regarding its legitimacy. The ruling emphasized the importance of transparency and full disclosure in tax matters, underscoring that the revenue's inability to demonstrate any omission on the part of the petitioner rendered the notice invalid. This decision serves as a critical precedent in tax law, reinforcing the principles of fair assessment and the rights of taxpayers against arbitrary reasse... |
| 1982 SLD 116, 1982 CLC 463 | Judicial Miscellaneous No. 25 of 1976 , decided on 05.11.1980 | In the case of Judicial Miscellaneous No. 25 of 1976, the Sindh High Court addressed the complexities surrounding abandoned properties under the Abandoned Properties (Taking Over and Management) Act, 1975, and their implications on the Companies Act, 1913. The petitioners, shareholders of Amin Jute Mills Ltd., sought to register their shares in Amin Fabrics Ltd. following a dividend declaration. The court found that due to the provisions of the Abandoned Properties Act, the shares were considered abandoned property, and therefore, the Administrator had jurisdiction over the matter. The ruling highlighted the importance of legal compliance in share transfers and the limitations of judicial intervention in administrative decisions made under statutory authority. This case underscores the significance of understanding abandoned properties in corporate law, and it serves as a critical reference for future cases involving similar issues.... |
| 2007 SLD 56, 2007 PTD 1055, (2007) 95 TAX 107, 2007 PTR 1 | , decided on 18.11.2006 | This case revolves around the Income Tax Appellate Tribunal's decision concerning the assessment years 1999-2000 to 2002-2003. The Tribunal addressed multiple issues, including the treatment of medical expenses as perquisites, the disallowance of capital losses, and various legal and professional charges. The ruling emphasized the importance of adhering to the Income Tax Ordinance, 1979, particularly sections relating to deductions and inclusions of expenses. The Tribunal's decision highlighted the need for accurate accounting practices, especially in cases where litigation affects income accrual. This case is significant for tax professionals and entities dealing with similar assessments, as it sets a precedent in interpreting tax laws regarding perquisites and allowable deductions.... |
| 2010 SLD 2943, (2010) 328 ITR 600 | In the landmark case of Commissioner of Income Tax, Kottayam versus Kumbazha Tourist Home, adjudicated by the Kerala High Court in 2010, pivotal decisions were made regarding the taxation of capital gains arising from the dissolution of a firm. The firm, constituted by four partners to operate a lodging business, owned land and buildings which were contributed as capital. Upon dissolution in the assessment year 1993-94, these assets were reverted to the original partners. The Assessing Officer initiated proceedings to assess capital gains under Section 45(4) of the Income-tax Act, 1961, arguing that the distribution of depreciated assets during dissolution was taxable. The assessee contended that the transfer of depreciable assets should fall under Section 50(1), which exempts such transfers from capital gains tax if sold at book value. Initially, the Assessing Officer accepted this contention for the land but not for the building, leading to a partial assessment. However, upon appeal,... | |
| 2009 SLD 826, (2009) 319 ITR 173, (2009) 185 TAXMAN 107 | IT APPEAL No. 765 OF 2008 (O&M) , decided on 31.07.2009 | In the landmark case IT APPEAL No. 765 OF 2008 (O&M) adjudicated by the Punjab and Haryana High Court on July 31, 2009, the Commissioner of Income Tax, Patiala challenged the reassessment and additional taxes levied on R.K. Rice Mills for the assessment year 1997-98. The core issue revolved around the Assessing Officer's rejection of the respondent's books of account, citing inadequate maintenance of yield details for rice paddy milled and discrepancies in stock records. Specifically, the Assessing Officer alleged suppression of yield data for rice bran, phuck, and phoose, leading to significant tax additions. R.K. Rice Mills, represented by Advocate Rajesh Katoch, contended that the Tribunal had erred in deleting these additions, arguing the absence of concrete evidence for suppressed sales or inflated purchases made by the Assessing Officer. The respondent highlighted that there was no material proof to substantiate the claimed discrepancies and that the Assessing Officer's inferen... |
| 2011 SLD 887 = 2011 SCMR 118 | Civil Appeal No. 553 of 2003 , decided on 07.10.2010 | This case revolves around the compulsory acquisition of land owned by Mst. Sumaira Gul for the purpose of establishing a grid station by the Water and Power Development Authority (WAPDA). The Supreme Court of Pakistan addressed the legality of the compensation awarded for the acquired land. The appellant argued for an increase in the compulsory acquisition charges from 15% to 25% per annum based on the market value of the land. The court upheld that the definition of 'company' under the Land Acquisition Act includes WAPDA, thus entitling the appellant to the higher rate of compensation. The decision emphasizes the statutory rights of landowners and clarifies the obligations of acquiring authorities in terms of compensation for land acquisition, making it a significant case in land law and property rights in Pakistan.... |
| 1974 SLD 240, 1974 SCMR 482 | Civil Petition for Special Leave to Appeal No. 232 , decided on 14.03.1974 | In this case, the Supreme Court of Pakistan dealt with a petition for special leave to appeal stemming from a judgment by the Lahore High Court. The core issue revolved around the condonation of an extensive delay in filing the petition, which was attributed to negligence on the part of the petitioners' counsel and their clerk. The court found that the petitioners failed to explain the delays adequately, which extended beyond the permissible period under the Limitation Act. The ruling underscored the critical nature of diligence in legal practices and the need for timely filing to ensure justice. Counsel's negligence was pivotal in the court's decision to dismiss the petition, emphasizing the responsibility of legal representatives to act promptly on behalf of their clients. This case serves as a reminder of the strict adherence to procedural timelines within the legal framework, which is essential for upholding the integrity of the judicial process.... |
| 2006 SLD 1621 = 2006 PLC 226 | Service Appeal No.33 of 2002 , decided on 21.05.2005 | In the case of Service Appeal No.33 of 2002, the Subordinate Judiciary Service Tribunal addressed the adverse remarks recorded against Mehmoood Ahmed in his Annual Confidential Report (A.C.R.) for the period of 1996. The tribunal examined the claims of discourteous behavior towards advocates and litigants, failure to dispose of cases, and misuse of official property. The reporting officer's detailed observations, including the lack of improvement despite counseling, were pivotal in the tribunal's decision. The appellant's delay argument was rejected, affirming the established legal position regarding the communication of remarks. The decision emphasized the importance of judicial conduct and accountability, making it a significant case in the realm of administrative law within the Sindh judiciary. This decision sets a precedent for future cases regarding the integrity and conduct of judicial officers, reinforcing the necessity for professionalism in the legal field.... |
| 2006 SLD 3114, (2006) 286 ITR 654 | ... | |
| 1966 SLD 262, (1966) 61 ITR 1 | IT REFERRED CASE No. 24 OF 1963 , decided on 30.07.1964 | In the landmark case of A.V. Thomas & Co. Ltd v. Commissioner of INCOME TAX, the Kerala High Court examined the jurisdiction of the Income-tax Officer (ITO) to reassess income under section 34 of the Indian Income-tax Act, 1922. The case revolved around the assessment years 1954-55 and 1956-57, where the original assessments had classified the assessee as a dealer in shares. Following a second appeal, the Tribunal identified that the income had been under-assessed but did not direct a reassessment due to the absence of an appeal from the department. The ITO later initiated reassessment proceedings based on the Tribunal's findings. The Court held that the Tribunal's statements were sufficient to provide the ITO with the necessary information to justify reassessment. This case highlights the legal principles surrounding income tax assessments, reassessment procedures, and the standards of information required for tax authorities to act. The ruling reinforces the significance of accurate ... |
| 1977 SLD 1415 = (1977) 110 ITR 453 | TAX CASE No. 229 OF 1972 AND 64 OF 1975 , decided on 26.10.1976 | In the landmark case before the Madras High Court, the core issue revolved around the classification of certain gifts made by a group of brothers to their minor children, which were deemed cross-gifts. The Income-tax Appellate Tribunal had previously ruled that these gifts were sham transactions aimed at circumventing tax liabilities. However, in a subsequent judgment concerning the assessment year 1963-64, the Tribunal reversed its position, asserting that the gifts were genuine. This led to an appeal by the Commissioner of Income-tax. The High Court emphasized the principle of legal consistency, stating that no Tribunal has the jurisdiction to arrive at a conclusion that directly contradicts a previous ruling on identical facts. The Court reiterated the need for institutional integrity within the judicial system, asserting that the gifts in question constituted indirect transfers and should be assessed as part of the donors' income. The ruling reinforced the significance of maintaini... |
| 2011 SLD 1149 = 2011 YLR 1234 | Writ Petition No. 2047 of 2008 , decided on 11.11.2010 | This case addresses the principles of justice within the framework of the Civil Procedure Code and the Constitution of Pakistan. The Lahore High Court examined the dismissal of a suit by the trial court for non-prosecution and the implications of such a dismissal on the rights of the plaintiff. The court found that the trial court had acted too harshly by making observations about the failure to produce evidence when the plaintiff was absent due to circumstances beyond their control, such as heavy rainfall and a public strike. The decision emphasizes the importance of allowing parties to present their cases fully, reinforcing the principle that justice should prevail over procedural technicalities. This case reaffirms the court's commitment to ensuring that the legal process remains accessible and fair, particularly in situations where a party is hindered from participating due to legitimate reasons. The ruling is significant for practitioners and litigants alike, as it underscores the... |
| 1934 SLD 15, (1934) 2 ITR 436 | CIVIL REVISION PETITION NO. 257-B OF 1933 , decided on 14.02.1934 | In the case of Civil Revision Petition No. 257-B of 1933, the court examined the application of Section 280 of the Income-tax Act, 1961, which corresponds to Section 54 of the Indian Income-tax Act, 1922. The case revolved around the admissibility of certain statements made in income-tax proceedings, which were deemed confidential. The plaintiffs sought to file these statements as evidence, but the lower court ruled them inadmissible. The plaintiffs later attempted to deliver interrogatories to ascertain statements made by the defendants before the Income-tax Officer, which were met with objections. The court found that the intention of the law is to promote full disclosure by assessees while protecting their rights to confidentiality. The court noted that the lower court's order was materially irregular and intervened to prevent injustice, ultimately allowing the revision petition and setting aside the lower court's decision. This case highlights the balance between transparency in ta... |
| 1995 SLD 502, 1995 SCMR 94 | Civil Petition No. 168 P of 1993 , decided on 12.03.1994 | In the pivotal case of Subedar ZAR MUHAMMAD vs WALI MUHAMMAD, Civil Petition No. 168 P of 1993, the Supreme Court of Pakistan delved into significant issues surrounding land ownership, record discrepancies, and legal procedural integrity under the West Pakistan Land Revenue Act (XVII of 1967) and the Constitution of Pakistan (1973). The dispute originated from the partition and consolidation proceedings of 1958-59, where land measuring 37 Kanals 18 Marlas in Pir Pai vas was divided into several Khasra numbers, including Khasra No. 3954. The petitioner, Subedar ZAR MUHAMMAD, asserted that Khasra No. 3954/2 was rightfully allotted to him during these proceedings and was consistently recorded in multiple Jamabandis as his property. Despite these records, the defendant, WALI MUHAMMAD, appeared in the 1982-83 Jamabandi column of possession as 'Ghair Dakhildar' with the designation 'Bela Ada Legan', creating a contentious claim over the same land parcel. The petitioner’s legal team, represe... |
| 1993 SLD 574, 1993 SCMR 417 | Cr. Appeal No.24 of 1992 , decided on 26.08.1992 | This case revolves around the appeal of Ashiq Hussain against his conviction for the murder of Muhammad Sadiq. The Supreme Court scrutinized the evidence presented during the trial, highlighting the inconsistencies between ocular evidence and medical reports. The court emphasized the prosecution's responsibility to prove its case beyond reasonable doubt, which was not achieved in this instance. The appeal was based on the argument that the eyewitnesses were unreliable and that crucial evidence was lacking. The acquittal of co-accused on similar grounds further supported the decision to favor Ashiq Hussain. The case underscores critical legal principles such as the burden of proof, the importance of corroborative evidence, and the rights of the accused in criminal proceedings. This decision sets a significant precedent in the interpretation of evidentiary standards in criminal law, providing guidance for future cases involving similar circumstances.... |
| 1999 SLD 703, 1999 SCMR 894 | Civil Petitions Nos. 1004 to 1045 of 1998 , decided on 06.10.1998 | The case revolves around the legal implications of the Golden Handshake Scheme introduced by United Bank Limited, which aimed to downsize its workforce. The Supreme Court of Pakistan examined the Federal Service Tribunal's ruling that reinstated civil servants dismissed under this scheme. The Tribunal found that the bank's actions were fraught with legal irregularities, violating the principles of natural justice and constitutional protections. The Supreme Court's decision highlighted the significance of lawful employment practices and the rights of civil servants, setting a precedent for future employment law cases in Pakistan. This case is vital for understanding labor rights and the legal recourse available for unjust termination in the banking sector. Keywords such as 'employment law', 'civil service rights', 'Supreme Court Pakistan', and 'Golden Handshake Scheme' are essential for understanding this landmark case.... |
| 2017 SLD 1181, 2017 PLJ 334 | Crl. Misc. B.A. No. 379-B of 2016 , decided on 18.11.2016 | In the landmark case Crl. Misc. B.A. No. 379-B of 2016, adjudicated by the Peshawar High Court on November 18, 2016, petitioner Sherin sought bail under Section 497 of the Criminal Procedure Code (Cr.P.C.) for charges registered at Police Station Tajori, Lakki Marwat, under Sections 302, 324, 148, and 149 of the Pakistan Penal Code (PPC). The incident involved ineffective firing by Sherin and co-accused, leading to the unfortunate demise of Lal Shah. Despite the initial denial of bail by the Additional Sessions Judge-II, the High Court reevaluated the circumstances, emphasizing the need for comprehensive evidence to substantiate the petitioner’s complicity in the common object with the co-accused. Citing pertinent cases such as 'Muhammad Vs The State (1998 SCMR 454)' and 'The State Vs Malik MukhtarAhmad Awan (1991 SCMR 322)', the court underscored that mere abscondence should not impede bail unless firmly established by law. The decision to grant bail was fortified by the petitioner’s ... |
| 1961 SLD 142, (1961) 41 ITR 367, (1961) 3 TAX 201 | CIVIL APPEAL No. 528 OF 1959 , decided on 24.11.1960 | In the landmark case of *Commissioner of Income-tax vs. Sitaldas Tirathdas* (CIVIL APPEAL No. 528 OF 1959), the Supreme Court of India rendered a pivotal decision on the deductibility of maintenance payments under the Income Tax Act. The appellant, Commissioner of Income-tax, contested the respondent's claim for deductions pertaining to maintenance paid under a court decree. The respondent, Sitaldas Tirathdas, asserted that the amounts paid for his wife and children should be deductible from his total income as maintenance expenses. However, the Income Tax Officer initially disallowed these deductions, a stance later upheld by the Appellate Assistant Commissioner and the Tribunal. The crux of the Supreme Court's judgment hinged on the timing and nature of the obligation. The court delineated a clear distinction between obligations that divert income before it becomes part of the assessee's income and those that require the assessee to apply income after it has been received. In this c... |
| 2014 SLD 2424, 2014 PCRLJ 312 | Criminal Appeals Nos. 30 and 32 of 2009 , decided on 16.03.2012 | This case revolves around a murder conviction under the Penal Code, specifically addressing the implications of eyewitness testimony and the adequacy of the punishment imposed. The Supreme Court of AJ&K affirmed the trial court's decision to impose life imprisonment on the accused, emphasizing the weight of direct eyewitness accounts and the lack of substantial contradictions in the prosecution's case. The court clarified that mere familial ties of witnesses to the victim do not inherently discredit their testimonies. This case reinforces the legal principles surrounding murder convictions, the standards of evidence required for capital punishment, and the judicial discretion exercised in sentencing. Keywords such as 'murder conviction', 'eyewitness testimony', 'life imprisonment', 'Penal Code', and 'criminal justice' are central to understanding the legal precedents established in this ruling, making it a significant reference for future cases involving similar circumstances.... |
| 2000 SLD 2230, 2000 MLD 41 | , decided on 10.03.1999 | In the landmark decision of Board of Revenue, Punjab, Review No. 178 of 1995, decided on March 10, 1999, the petitioners Muhammad Aslam and three others challenged the refusal of proprietary rights over state land in Chak No. 143/GB, Tehsil Yazman, District Bahawalpur. The case navigated through administrative procedures involving the District Collector and Assistant Commissioner, highlighting the stringent application of the West Pakistan Board of Revenue Act (XI of 1957), specifically section 8. This section restricts the Board's power of review to situations involving new evidence, apparent errors, or other sufficient reasons, ensuring limited judicial interference to prevent endless litigation cycles. The Board meticulously reviewed the petitioners' claims, which were based on the alleged unauthorized possession and previous lease applications by the predecessor-in-interest, Khair Din. Despite the petitioners' assertions, the Board upheld the rejection of the review petition, empha... |
| 2019 SLD 411, 2019 PLD 189 | Civil Petition No. 330-P of 2013 , decided on 04.01.2019 | In the pivotal case of Civil Petition No. 330-P of 2013, the Supreme Court of Pakistan delivered a landmark decision on January 4, 2019, addressing critical issues of administrative law and procedural fairness within public service frameworks. The petitioner, Qazi Faez Isa, a Telephone Operator (BPS-02) with the Cantonment Board in Peshawar, challenged his removal from service, which was enacted by the authorized officer without adhering to the procedural mandates outlined in the Pakistan Cantonment Servants Rules, 1954, particularly Section 50. The petitioner had been subjected to disciplinary action due to a single day's unauthorized absence from duty on February 7, 2011, despite having a prior record of minor infractions. The inquiry officer had recommended a modest penalty of a 25% salary deduction and a final warning, but the authorized officer escalated this to removal without forwarding the case to the Authority as required by the rules. This procedural lapse formed the crux of ... |
| 1985 SLD 488, 1985 SCMR 477 | Civil Petition for Special Leave to Appeal No. 361 , decided on 23.08.1984 | In the landmark case titled *Civil Petition for Special Leave to Appeal No. 361 of 1982*, adjudicated by the Supreme Court of Pakistan on August 23, 1984, significant legal precedents were established concerning constitutional jurisdiction and tenant rights. The case, cited as 1985 SLD 488 and 1985 SCMR 477, originated from a judgment by the Lahore High Court dated March 22, 1983, in Writ Petition No. 7251 of 1980. The petitioners, Muhammad Afzal Zullah, M.S.H. Quraishi, and Abdul Ghani, challenged the ejectment of a tenant, Mst. Zubaida Begum, based on alleged non-payment of rent and the landlady's personal requirement of the property. Central to the legal debate were provisions from the Constitution of Pakistan (1973), specifically Article 185(3), which pertains to the constitutional jurisdiction of courts in reviewing certain cases. The case also invoked the West Pakistan Urban Rent Restriction Ordinance (VI of 1959), Section 13, which governs the conditions under which tenants can... |
| 2021 SLD 1637, 2021 PTD 1572, (2022) 125 TAX 113 | P.T.R. No. 429 of 2010 | In the landmark decision of P.T.R. No. 429 of 2010, heard on June 14, 2021, the Lahore High Court addressed a significant issue concerning withholding tax obligations under the Income Tax Ordinance, 2001. The case involved the Commissioner of Inland Revenue, Lahore, as the petitioner and MESSRS SARITOW SPINNING MILLS LIMITED, Lahore, as the respondent. The crux of the dispute centered on whether the transfer of raw materials to an associated company triggers the requirement to deduct income tax at the source, specifically under Sections 50, 50(4), 80C, and 153(1) of the Income Tax Ordinance, 2001, and Section 161. The taxpayer, a public limited company engaged in spinning, manufacturing, and sales of yarn, argued that no actual cash payment was made during the transfer of raw materials to its sister concern. Instead, these transactions were handled through internal book adjustments and ledger entries. Consequently, the taxpayer contended that since no payment was effectuated, the with... |
| 2000 SLD 670, 2000 CLC 27 | Regular First Appeal No. 126 of 1998 , decided on 10.03.1999 | In the landmark case of Rao INAYAT ALI versus DIWAN ALI (Regular First Appeal No. 126 of 1998), adjudicated by the Lahore High Court on March 10, 1999, significant legal precedents were reinforced under the Arbitration Act (X of 1940). The core issue revolved around the appellant's application to revoke the appointment of a Referee, Muhammad Sharif, citing partisan behavior and loss of confidence. Under sections 2(a), 11, and 39 of the Arbitration Act, the appellant argued that the revocation was both timely and justified as it occurred before the Referee acted upon his appointment by recording a statement. The trial court initially rejected the revocation, invoking the principles of approbation and reprobation, suggesting that once an agreement was made to appoint a Referee, it could not be easily rescinded. However, the High Court meticulously analyzed the statutory provisions and upheld the appellant's stance, emphasizing the contractual freedom and the right to revoke agreements pr... |
| 1989 SLD 2586, (1989) 178 ITR 425 | In the landmark case of Commissioner of Income Tax v. Film Federation of India, the Bombay High Court addressed the tax-exempt status of the Film Federation's income derived from member subscriptions and interest on securities, deposits, and savings accounts. The court ruled that such incomes fall under the tax exemption provisions of section 11(1)(a) of the Income-tax Act, 1961, which pertains to charitable or religious trusts. This case is significant for organizations seeking tax exemptions under similar circumstances. It reinforces the legal understanding that income derived from activities aligned with charitable purposes does not warrant taxation. The ruling referenced prior decisions, specifically Bar Council of Maharashtra v. CIT, establishing a precedent for tax exemptions based on the nature of the entity's income. This case serves as a critical reference for future litigation regarding tax exemptions and charitable organizations, emphasizing the need for clear categorization... | |
| 1989 SLD 1389, 1989 PLC 536 | Civil Petitions Nos. D-1212 (Karachi) and D-146/(H , decided on 31.03.1988 | In the landmark case presented before the Sindh High Court on March 31, 1988, petitioners Saleem Akhtar and Allahdino G. Memon challenged the termination of their services by The Board of Intermediate and Secondary Education, Hyderabad. Appointed as Stores Officers in Grade-16 in 1977, the petitioners were later transferred to Superintendent Grade-16 positions. Allegations arose that the respondent favored another employee by demoting the petitioners without issuing a show-cause notice, a move contravening the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, specifically Rule 4, and Article 199 of the Constitution of Pakistan, which safeguards civil servants against unjust termination devoid of natural justice. Represented by G.M. Saleem and Abdul Rahim Kazi, the petitioners argued that the termination was mala fide and lacked constitutional jurisdiction. The Sindh High Court, presided over by Justices Saleem Akhtar, Allahdino G. Memon, and Sadiq Ali H. Lakhani, found mer... |
| 1979 SLD 30, (1979) 40 TAX 67 | Civil Wm No. 782 A/D of 1966 | The case of Chiranji Lal Ramji Dass v. Income Tax Officer (ITO) revolves around the issuance of a reassessment notice under Section 148 of the Income Tax Act, 1961. Chiranji Lal Ramji Dass challenged the validity of the notice, alleging it was not supported by sufficient underlying reasons that income had escaped assessment due to omission or failure to disclose critical financial information. The Delhi High Court meticulously examined whether the Income Tax Department had adhered to the procedural requirements stipulated under Sections 147 and 148, including the necessity for the department to present concrete evidence justifying the reassessment notice. The court highlighted the importance of procedural fairness, emphasizing that the Department bears the burden of proving that there was a genuine basis for reassessment, such as significant income omission or failure to disclose necessary facts. In this particular case, the Department could not produce adequate material to substantiat... |
| 2024 SLD 2554, 2024 YLR 383 | Criminal Appeal No. 160-B of 2021 , decided on 02.11.2022 | In the landmark case of Criminal Appeal No. 160-B of 2021, heard at the esteemed Peshawar High Court, Bannu Bench, the appellant ZALWANOOR faced serious charges under sections 302(b) and 324 of the Penal Code (XLV of 1860). The case, cited as 2024 SLD 2554 and 2024 YLR 383, revolved around the tragic incident that occurred on July 21, 2019, where Naqeebullah and his brother Asadullah were fatally shot, leading to ZALWANOOR's conviction for murder and attempted murder. The hearing, presided over by Judges Sahibzada Asadullah and Shahid Khan, took place on November 2, 2022. The prosecution, represented by Anwar-ul-Haq and Saif-ur-Rehman Khattak, presented compelling evidence, including witness testimonies that placed ZALWANOOR at the scene with a matched .30 bore pistol. The forensic analysis further corroborated the prosecution's claims, reinforcing the link between the accused and the crime. ZALWANOOR's defense, led by Muhammad Rashid Khan Dirma Khel, attempted to challenge the evide... |
| 2024 SLD 2765, 2024 SCMR 594 | Criminal Petitions Nos. 528-L and 1068-L of 2023 , decided on 15.01.2024 | In the landmark case of Criminal Petitions Nos. 528-L and 1068-L of 2023, the Supreme Court of Pakistan delivered a pivotal judgment on January 15, 2024. The case centered around the tragic murder of Danish Ali, where the respondent, Ali Ashraf, was accused of committing the heinous crime alongside his co-accused. The petitioner, Shaukat Ali, sought the cancellation of bail granted to Ali Ashraf by the Lahore High Court, arguing that the bail decision was influenced by improper factors and lacked a thorough evaluation of the evidence. Central to the case was the invocation of the Criminal Procedure Code (V of 1898) under Section 497(2), the Penal Code (XLV of 1860) encompassing Sections 302, 324, and 34, and the Constitution of Pakistan, 1973 under Section 185(3). The Supreme Court meticulously examined the legitimacy of the bail order, scrutinizing the investigative procedures that led to the initial decision. Key arguments highlighted the respondent's misuse of bail privileges by thr... |
| 2013 SLD 2889, 2013 YLR 2541 | Constitutional Petition No. 1237 of 2010 , decided on 15.07.2013 | In Constitutional Petition No. 1237 of 2010, the Sindh High Court addressed a dispute between Messrs FORD RHODS SIDAT HYDER AND COMPANY through Chairman (petitioner) and JAMES FINLAY LTD. and another (respondent) concerning the fixation of fair rent under the Sindh Rented Premises Ordinance, 1979. The petitioner challenged the Rent Controller's decision to increase the rent from Rs.3.01 to Rs.40 per square foot per month, arguing that it was exorbitant and contrary to the existing rent agreement, which stipulated a 25% increase every three years. The respondent contended that the increase was justified based on similar premises' rents, rising construction and repair costs, new taxes, and the annual value of the premises. The Sindh Rented Premises Ordinance empowers the Rent Controller to determine fair rent by considering factors like comparable rents, cost rises, tax impositions, and property value. The petitioner further appealed the Rent Controller's decision through F.R.A No.172 of... |
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| 1933 SLD 48, (1933) 1 ITR 126 | 11976 | In the landmark case of Abhey Ram Chunni Lal vs. Allahabad High Court, the critical issue revolved around the jurisdiction of the Income Tax Officer (ITO) at Benares to demand income tax returns from all branches of an assessee’s business, including those located in Jaunpur and Piparia. The petitioner, Abhey Ram Chunni Lal, failed to include income details from these branches in his submitted tax return, which initially only covered the Benares offices. Despite being granted additional time to comply, the petitioner did not furnish the complete return, leading the ITO to proceed with a best judgment assessment under Section 23(4) of the Indian Income-tax Act, 1922. The Allahabad High Court, presided over by Justices Mukerji and Bennet, examined whether there was any contradiction between Sections 23(2) and 23(4) of the 1922 Act. The court affirmed that Section 23(4) empowers the ITO to make a best judgment assessment when a bona fide return with omissions is submitted. This decision u... |
| 1998 SLD 1436, 1998 SCMR 880 | Civil Petition No.328-L of 1997 , decided on 09.03.1998 | In the case of Civil Petition No.328-L of 1997, decided by the Supreme Court of Pakistan, the court addressed a dispute between the Board of Intermediate and Secondary Education and a student, Mst. Fazeelat Sultana. The petitioner contended that the High Court misinterpreted the rules governing examination eligibility. The respondent had her results withheld due to incomplete documentation. The court highlighted the necessity of timely communication and procedural compliance. This case serves as a crucial reference for understanding the balance between strict adherence to educational regulations and the equitable treatment of students. Key topics include examination rights, procedural fairness, and the responsibilities of educational authorities. The decision underscores the court's role in ensuring that students are given a fair opportunity to succeed, particularly when administrative delays hinder their progress. Educational institutions must navigate these legal frameworks carefully... |
| 2018 SLD 2097, 2018 PTD 1787, 2018 PTCL 603 | C.P. No. D-7357 of 2017 , decided on 23.04.2018 | In the case of C.P. No. D-7357 of 2017, the Sindh High Court addressed a significant issue regarding the exemptions provided under the Customs Act, 1969, specifically relating to the importation of tiles and sanitary fixtures from China. The petitioners argued that they were entitled to exemptions from customs duties based on SRO No. 497(I)/2009, which had not been revoked or impliedly repealed by the later SRO No. 1035(I)/2017. The court found in favor of the petitioners, asserting that the provisions of SRO No. 497 were still applicable, and the duties imposed by the later notification were not enforceable against the petitioners. This case underscores the importance of understanding the nuances of customs law and the implications of statutory regulatory orders. It also highlights the court's role in ensuring that the rights of importers are protected against potentially conflicting regulations. The decision emphasizes the doctrine of implied repeal and the necessity for clear legisl... |
| 1981 SLD 2460, 1981 PLC 937 | HYD-777 of 1980 , decided on 05.02.1981 | In the case of HYD-777 of 1980, the Labour Appellate Tribunal, Sindh adjudicated an appeal concerning the dismissal of an assistant fitter from Messrs Alamin Textile Mills Ltd. The appellant, who was dismissed for unauthorized absence exceeding ten days, challenged the validity of the dismissal order. The tribunal, presided over by judges Z. A. Channa and Muhammad Yakoob, reviewed the evidence presented, including the appellant's leave application and subsequent correspondence with the mills. The tribunal concluded that the appellant failed to prove his claims of illness and that the dismissal was effective from the date it was issued, not retrospectively from the date of absence. This decision underscores the importance of adherence to procedural norms in employment disputes and clarifies the limitations of retrospective disciplinary actions in labor law.... |
| 2002 SLD 117, 2002 PTD 824 | Complaints Nos. 1570/L and 1567/L of 2001 , decided on 31.12.2001 | The case of Complaints Nos. 1570/L and 1567/L of 2001, cited as 2002 SLD 117 and 2002 PTD 824, involves Messrs POLY PACK (PVT.) LIMITED filing a grievance against the Secretary of the Revenue Division, Islamabad. The dispute centers on the withholding of a significant tax refund amounting to Rs.7,175,575 for the assessment year 1998-99, which was authorized by the Appellate Tribunal on 23rd October 2001. The Department withheld the refund, citing financial difficulties faced by the complainant and a proposed reference under section 136(1) of the Income Tax Ordinance, 1979. However, the Federal Tax Ombudsman, under the leadership of Justice (RTD.) Saleem Akhtar, determined that the reference application was premature, as only a proposal had been made without a finalized decision requiring further legal deliberation by the Appellate Tribunal and the High Court. This premature action constituted 'maladministration' under section 2(3)(ii) of the Federal Tax Ombudsman Ordinance, 2000. The O... |
| 2024 SLD 3758, 2024 PLJ 314 | Crl. Misc. No. 8329-B of 2023 , decided on 25.05.2023 | In the landmark case of Ali Nawaz versus State, adjudicated by the Lahore High Court on May 25, 2023, the petitioner sought post-arrest bail concerning FIR No. 931 dated September 15, 2021. The charges involved multiple sections under the Pakistan Penal Code, Criminal Procedure Code, Anti-Terrorism Act of 1997, and the Constitution of Pakistan. The incident at the heart of the case involved firing within the Lahore High Court premises, a serious offense that falls under the scheduled offenses of the Anti-Terrorism Act, specifically Entry-4 of the Third Schedule. This categorization mandates that such offenses are exclusively triable by the Anti-Terrorism Court, highlighting the gravity and specialized nature of the crime. During the proceedings, both the prosecution and defense presented their arguments. The prosecution, represented by Rai Akhtar Hussain Kharal, Muhammad Moeen Ali, and Ms. Noshe Malik, emphasized the necessity of transferring the case to the Anti-Terrorism Court due to... |
| 2001 SLD 687 = 2001 PTCL 33 | I.T.A. No. 1490/LB to 1494/LB of 1999 , decided on 14.12.1999 | This case revolves around the responsibilities imposed by the Income Tax Ordinance, specifically sections 50 and 52, which govern tax deductions and the authority of Assessing Officers. The Tribunal highlighted that the collection of taxes is primarily the duty of revenue authorities, not the payers, who should not be unduly burdened with responsibilities that lead to additional costs without reward. The case illustrates the need for diligence and thoroughness in tax assessments, particularly in distinguishing between commission and trade discount, and the implications of misclassification for taxpayers. The Tribunal's decision serves as a precedent for ensuring fair treatment of taxpayers and reinforces the procedural safeguards necessary to prevent unjust penalties.... |
| 2018 SLD 1297, 2018 MLD 996 | 4546-P of 2017 , decided on 14.12.2017 | In the landmark case of Mehwish Khan versus Khyber Medical University (KMU), adjudicated by the Peshawar High Court on December 14, 2017, the petitioner, Mehwish Khan, challenged the cancellation of her MBBS registration by KMU. The crux of the dispute centered around Khan's inability to pass her professional examinations within the permitted four attempts, as mandated by the Pakistan Medical and Dental Council (PMDC) Regulations. Khan argued that despite her repeated efforts, the cancellation of her registration was unjust, especially considering the significant financial investment she had made in her education. She sought the reinstatement of her registration, allowing her to appear for a fourth professional MBBS viva/practical examination, and ultimately the issuance of a DMC to recognize her as a regular student. The High Court, under the guidance of Justices Ijaz Anwar and Yahya Afridi, meticulously reviewed the legal frameworks governing medical education in Pakistan. The court... |
| 1990 SLD 2089, (1990) 185 ITR 358 | D-2741 of 2016 | The case of Moti Trust v. Commissioner of Income Tax revolves around the interpretation of the Income-tax Act, 1961, specifically sections 160 and 256. The Rajasthan High Court addressed significant questions regarding the taxation of trust income, particularly whether income already taxed in the hands of beneficiaries could be subjected to taxation again in the hands of the trust itself. The court's decision highlighted the principle that legal issues must be raised at the appropriate stage of the proceedings, as the assessee was not allowed to introduce new questions that were not previously brought before the Tribunal. This case is crucial for understanding trust taxation and the procedural requirements in tax law appeals. The ruling clarified the limitations on raising issues in court, which is essential for tax professionals and legal practitioners working with trusts and income tax matters.... |
| 1991 SLD 1363, 1991 SCMR 1781 | Civil Petition No.166-R of 1990 , decided on 21.05.1990 | This case revolves around the interpretation of the Punjab Pre-emption Act and its application to the rights of oustees from the Islamabad area. The Supreme Court of Pakistan addressed the claims of pre-emption rights by the petitioners against the sale of land to respondents who were certified as displaced persons. The judgment emphasized the legal principles surrounding displacement and pre-emption rights, reinforcing that certified oustees are barred from claims of pre-emption. The ruling clarifies the extent of legal protections afforded to oustees under the Punjab Pre-emption Act. Keywords: pre-emption rights, oustees, Punjab Pre-emption Act, Supreme Court, land sale, legal principles, displacement, Islamabad.... |
| 2004 SLD 3871, 2004 PLJ 301 | Crl. M.B. No. 3 of 2003 , decided on 09.05.2003 | In this significant case from the Peshawar High Court, the issue at hand revolved around the grant of bail under the Criminal Procedure Code. The case emerged from a violent incident on August 8, 2002, involving multiple parties, leading to serious injuries and a subsequent death. The court's deliberation focused on the conflicting FIRs filed by both parties, highlighting the necessity for further inquiry into the circumstances surrounding the case. The decision underscored the judicial principle that where there are conflicting accounts, the trial court must evaluate the evidence to determine the veracity of claims. The bail was granted on the grounds of further inquiry, emphasizing the importance of due process in criminal law. This case illustrates the complexities of criminal proceedings, particularly in instances of cross-allegations, and reaffirms the judiciary's role in ensuring fair trial rights. Legal professionals and scholars may find this case relevant for understanding the... |
| 1961 SLD 280, 1961 PLD 393 | Civil Appeal No. 21-D of 1960 , decided on 24.05.1961 | In the landmark case of Civil Appeal No. 21-D of 1960, the Supreme Court of Pakistan delivered its judgment on May 24, 1961, addressing the appeal filed by Pakistan River Steamers Ltd. against the award of the Second Industrial Tribunal, East Pakistan, Dacca. The core of the dispute revolved around multiple industrial demands raised by various workers' unions, encompassing issues such as wage scales, dearness allowances, provident funds, leave entitlements, and medical aid provisions. The Tribunal had initially ruled in favor of several demands, prompting Pakistan River Steamers Ltd. to seek redressal at the highest judicial forum in the country. One of the pivotal points of contention was the demand for a graded scale of pay for lower-rated employees. The Tribunal had ordered a significant revision in the pay scales, which the appellant contested on the grounds of financial strain and the assertion that the existing scales were already the highest in the industry. The Supreme Court s... |
| 2006 SLD 410, 2006 CLD 1167 | , decided on 22.06.2006 | In the pivotal case of the Securities and Exchange Commission of Pakistan versus Mahmood Ahmed and another, detailed under citations 2006 SLD 410 and 2006 CLD 1167, the regulatory body addressed critical issues of insider trading within the Pakistani securities market. The Executive Director of the Securities Market, M. Arif Mian, presided over the case, which involved Crescent Standard Business Management (CSBM) and its executives, Mahmood Ahmed and Siyyid Tahir Nawazish. The Commission discovered that CSBM sold a substantial 24.5 million shares of Crescent Standard Investment Bank Limited (CSIBL) to Javed Omar Vohra & Co. Limited (JOV) at inflated prices of Rs.12.00 and Rs.11.98 per share. These transactions occurred shortly before CSIBL's financial mismanagement issues became public, leading to a sharp decline in its share price to Rs.4.55. By leveraging unpublished price-sensitive information obtained through their directorial roles, Mr. Ahmed and Mr. Nawazish manipulated the marke... |
| 2001 SLD 847, 2001 PCRLJ 43 | Criminal Miscellaneous Nos. 1227, 1231, 1232, 1242 , decided on 25.09.2000 | This case revolves around a bail application submitted by accused-petitioners who were arrested in a guest house for allegedly engaging in inappropriate behavior. The court examined the allegations under various laws including the Criminal Procedure Code, the Offence of Qazf Ordinance, and the Penal Code. It concluded that the evidence did not substantiate claims of Zina, as the actions of the accused were deemed insufficient to warrant charges under the relevant laws. The court emphasized the importance of concrete evidence and further inquiry, ultimately granting bail to the accused. This case illustrates the legal nuances surrounding allegations of Zina and the necessity for substantial proof in criminal proceedings. Keywords include bail application, Zina, criminal proceedings, evidence, legal inquiry, enhancing legal understanding, and judicial scrutiny.... |
| 2002 SLD 1867, 2002 CLC 747 | Execution No. 165 of 2000 , decided on 07.05.2001 | The case of AISHA BIBI versus NATIONAL LOGISTIC CELL, MINISTRY OF DEFENCE, GOVERNMENT OF PAKISTAN, and others, adjudicated by the Sindh High Court under Execution No. 165 of 2000, revolves around the enforcement of a judicial decree and the boundaries of execution proceedings. The decree holder, AISHA BIBI, sought to execute the decree against the judgment-debtors, which included prominent entities such as the National Logistic Cell and various governmental bodies. During the proceedings, issues arose concerning the scope of execution, particularly the attempt to extend it to the National Insurance Corporation, an entity not directly decreed against in the original judgment. Justice Anwar Mansoor Khan, presiding over the case, referenced Section 47 of the Civil Procedure Code (V of 1908) to assert that executing courts are restricted to enforcing decrees strictly against the parties expressly mentioned. The petitioner, represented by advocates Nasir Maqsood and Aleem Akbar Sheikh, co... |
| 2014 SLD 764, 2014 YLR 1771 | Criminal Appeal No. 23 of 2012 , decided on 28.11.2012 | In the case of Ameer Qabal, the Supreme Court of Azad Jammu and Kashmir dealt with a serious criminal matter involving the murder of an elderly mother by her son. The court focused on the application of the Criminal Procedure Code and the Penal Code, specifically sections related to bail and homicide. The evidence presented included witness testimonies and confessions, which the court found compelling enough to deny bail to the accused. The court clarified that being a legal heir does not absolve an accused from facing severe legal consequences for their actions. This case highlights crucial aspects of criminal law in AJ&K, particularly regarding bail applications and the evidentiary standards required for such decisions. It serves as a significant precedent in understanding the judicial approach to similar cases in the region.... |
| 1992 SLD 1597, (1992) 196 ITR 698 | D-2741 of 1981 , decided on 01.01.1992 | In the case of Commissioner of Income Tax v. Holman Climax Mfg. Ltd., the Calcutta High Court addressed the legality of incentive bonuses paid to employees under the Income-tax Act, 1961. The case centered around two types of bonuses: a special incentive bonus and a monthly incentive bonus, both of which were linked to production levels rather than profits. The court examined the relevant provisions of the Income-tax Act and the Payment of Bonus Act, 1965, and determined that these bonuses did not fall within the confines of the statutory framework of the Bonus Act. The ruling emphasized the distinction between production bonuses and profit-sharing bonuses, allowing the company to classify these payments as legitimate business expenses. The decision reinforced the principle that incentive payments based on production metrics are valid deductions under tax law. This case is significant for businesses that offer incentive compensation to employees, clarifying the tax treatment of such pa... |
| 2017 SLD 2694, 2017 PCRLJ 1083 | Cr. Misc. Application No. 261 of 2014 , decided on 15.08.2016 | In the landmark decision of Cr. Misc. Application No. 261 of 2014, the Sindh High Court, adjudicated by Justice Syed Muhammad Farooq Shah, ruled on a pivotal case involving allegations of corruption and illegal gratification. The petitioner, Syed Mohammad Ali Raza Zaidi, challenged his inclusion as an accused under section 561-A of the Criminal Procedure Code (Cr.P.C.), asserting that the proceedings against him were unfounded and lacked substantial evidence. The case revolved around serious accusations that included demands for bribes and wrongful confinement orchestrated by police officials to manipulate legal outcomes. The petitioner contended that his name was unjustly included in the charge sheet despite the absence of concrete evidence linking him to the alleged crimes. He further argued that the investigation was marred by malpractices and intentional concealment of facts aimed at exonerating him without just cause. The defense emphasized legal precedents where the inclusion of ... |
| 1992 SLD 1811, (1992) 197 ITR 558 | In the significant case of Commissioner of Income Tax v. Y.H. Udgiri, adjudicated by the Bombay High Court in 1992 (SLD 1811; 197 ITR 558), the court examined intricate issues related to the jurisdiction and application of penalties under the Income-tax Act, 1961. The case centered on penalties imposed by the Income Tax Officer (ITO) under section 271(1)(c) for the assessment years 1973-74 and 1974-75. Initially, the Appellate Authority for Advance Rulings (AAC) set aside these penalties, asserting that only the Income Appellate Committee (IAC) had the authority to impose such penalties. However, upon further appeal, the Tribunal affirmed the ITO’s jurisdiction to levy the penalties but ultimately concluded that there was no sufficient justification for their imposition. The revenue pursued a miscellaneous application for rectification of the Tribunal's order, which the Tribunal rejected, stating that there were no contradictions or errors warranting rectification. Additionally, the Tr... | |
| 2008 SLD 2903, (2008) 299 ITR 460 | CIVIL WRIT PETITION NO. 160 OF 2007 , decided on 09.01.2007 | In the case of Atam Valves (P.) Ltd. v. Addl. Commissioner of Income-tax, the Punjab and Haryana High Court addressed the legal implications of assessment under the Income Tax Act, 1961, specifically section 143. The petitioner, a manufacturer of valves, contested the assessment proceedings based on a survey conducted after the previous fiscal year. The court upheld the validity of using information obtained during the survey for the ongoing assessment, clarifying that no legal barrier exists to prevent such use. This ruling reinforces the authority of the Income Tax Department to conduct assessments based on newly acquired data, emphasizing that taxpayers must be confronted with evidence before any adverse action is taken. The court's decision serves as a precedent in administrative law, particularly in tax-related matters, underlining the importance of adherence to proper legal procedures while balancing the rights of taxpayers against the enforcement powers of tax authorities.... |
| 2011 SLD 2026, 2011 SCMR 379 | Criminal Appeals Nos. 272 and 273 of 2002 in Crimi , decided on 21.12.2010 | In the landmark case cited as 2011 SLD 2026 and 2011 SCMR 379, the Supreme Court of Pakistan deliberated on the criminal appeals numbered 272 and 273 of 2002, which originated from criminal petitions numbered 649-L and 695-L of 2001. The core issue revolved around the conviction of two appellants, Zulfiqar Hussain and Shahid Javaid, who were charged with the premeditated murder of A.R. Sharif on November 23, 1998, at Aziz Carpets in Tegore Park, District Lahore. The case presented complex legal questions related to the admissibility and credibility of witness testimonies, procedural fairness, and the appropriate application of punishment under the Penal Code and the Criminal Procedure Code. The appellant’s defense, led by Senior Advocate Kh. Sultan Ahmed, argued that the occurrence was un-witnessed and that the primary witness, Naseer Ahmed, who was also an Ahmadi by faith, had a vested interest in falsely implicating the appellants due to religious and sectarian animosities. The defe... |
| 2006 SLD 3482, (2006) 282 ITR 3 | 1485 and 1486 of 2005 , decided on 20.01.2006 | In the landmark decision of TAX CASE APPEAL Nos. 1485 and 1486 of 2005, adjudicated by the Madras High Court on January 20, 2006 (2006 SLD 3482 = (2006) 282 ITR 3), the court delved into the intricacies of tax deduction at source under Section 194C of the Income-tax Act, 1961. The case revolved around the assessee, a company engaged in the transportation of coal, which had contracted with the State Electricity Board for coal transportation. To fulfill this contract, the assessee hired ships from Poompuhar Shipping Corpn. Ltd. for transporting coal without deducting tax under Section 194C at source, leading the Assessing Officer to mandate payment under Section 201 along with interest under Section 201(1A). The appellant contested, asserting that the hire was purely for the usage of ships and did not constitute the carrying out of any work as per Section 194C, thereby negating the obligation of tax deduction at source. The Commissioner of Income-tax (Appeals) supported this stance, and... |
| 2001 SLD 851, 2001 PCRLJ 60 | Writ Petition No. 23200 of 1998 , decided on 25.10.1999 | The case revolves around a dispute concerning a turbine (tube-well), a joint property owned by the parties involved. The original application for proceedings under Section 145 of the Criminal Procedure Code was dismissed by the Magistrate, who found no reasonable justification for attaching the turbine. The Sessions Judge's interference was deemed unjustified as the matter was already under civil litigation, emphasizing the principle that criminal proceedings should not interfere with civil matters. The High Court's decision restored the Magistrate's order, highlighting the importance of jurisdiction and procedural integrity in legal proceedings. This case underscores the significance of understanding the interplay between criminal and civil jurisdictions, especially in disputes involving shared property. It serves as a critical reference for similar cases dealing with property disputes and the applicable legal frameworks.... |
| 1985 SLD 1459 = 1985 PLC 12 | LHR-238 of 1979 , decided on 19.06.1982 | In the landmark case of Pakistan Engineering Company Ltd. versus Mubashir Hasan, adjudicated by the Labour Appellate Tribunal, Punjab, a pivotal decision was rendered on June 19, 1982. This case underscores critical aspects of employment law, particularly focusing on the procedures surrounding employee dismissal for misconduct under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance of 1968. The appellant, Pakistan Engineering Company Ltd., challenged the dismissal of Mubashir Hasan, alleging willful absence as misconduct under Section S.O.15(3)(e) of the Standing Orders. The respondent contested the dismissal, asserting that his absence was not willful but due to injuries sustained from an attack, which led to his hospitalization. The tribunal meticulously examined the procedural conduct of the appellant, highlighting significant deficiencies in the enquiry process. Specifically, the lack of proper service of charge-sheets and enquiry notices, as well ... |
| 2015 SLD 1398 = 2015 CLC 500 | Writ Petition No.1841-P of 2013 , decided on 28.11.2013 | This case revolves around a constitutional petition filed by Hussain Muhammad challenging the refusal of the Vice Chancellor of Islamia College, Peshawar, to issue a No Objection Certificate (NOC) for an Ex-Pakistan study leave and to release funds for his PhD scholarship. The petitioner argued that the refusal was based on a flawed policy decision made by the University, which was not only arbitrary but also violated his rights guaranteed under the Constitution of Pakistan. The High Court examined the principles of public policy as they relate to scholarships and the rights of applicants. The court ultimately decided in favor of the petitioner, highlighting the need for transparency and adherence to proper procedures in the issuance of scholarships. This decision reinforces the significance of legal rights in administrative actions and the court's role in upholding justice in educational matters.... |
| 1979 SLD 880, 1979 PLC 8 | 7(14) of 1978 , decided on 03.04.1978 | This case revolves around the powers of the National Industrial Relations Commission under the Industrial Relations Ordinance, 1969, specifically Section 22-A, which deals with the handling of unfair labour practice complaints. The case was initiated by Taj Mahmood Nasir, representing the Punjab Employees Social Security Union, against the Director of the Punjab Employees Social Security Institution, Faisalabad. The Commission decided that it could not withdraw the case from the Labour Court since it had never been seized of it. This decision underscores the importance of jurisdiction and the procedural hierarchy in industrial relations law. Keywords such as 'Industrial Relations Ordinance', 'unfair labour practice', and 'National Industrial Relations Commission' are critical for understanding the implications of this ruling in the context of labour law and industrial relations. The case highlights the legal framework governing industrial disputes and the procedural rights of workers a... |
| 2005 SLD 1866 = 2005 PLD 30 | C.P. S-745/2002 , decided on 31.10.2003 | In the landmark Constitutional Petition No. 745 of 2002, the Sindh High Court delivered a pivotal decision on October 31, 2003, addressing complex issues surrounding tenancy and partnership agreements under the Sindh Rented Premises Ordinance, 1979. Petitioners, led by Muhammad Iqbal, challenged the lower courts' rulings to evict them from Rehman Chambers, Adamjee Dawood Road Karachi, asserting their legitimate right to occupy the premises based on a partnership deed. The central legal dispute focused on whether Muhammad Iqbal had unlawfully sublet the rented premises to a financial partner without the landlady's consent, thereby violating Section 15(2)(iii)(a) of the Sindh Rented Premises Ordinance. The Sindh High Court meticulously evaluated the evidence, including the partnership agreement that explicitly safeguarded the tenant's rights. The court found that the tenant retained physical possession and tenancy rights, while the partnership merely facilitated business operations wit... |
| 2005 SLD 1618, 2005 CLD 904 | R.F.A. No.404 of 2002 , decided on 08.02.2005 | In the case of R.F.A. No.404 of 2002 heard by the Lahore High Court, the court examined the appeal against a Banking Court's decree for the recovery of a loan amounting to Rs.58,46,824.10. The appellants contended that the bank had not come to court with clean hands and had suppressed material facts regarding the loan agreement and its execution. The court found that the appellants failed to provide evidence supporting their claims, and the bank's documentation was valid. The judges noted that the bank's manager was authorized to sign the plaint and that the execution of the finance agreement was not contested. The appeal was dismissed due to a lack of substantial questions of law or fact raised by the appellants. This case highlights the importance of clear documentation in financial agreements and the responsibilities of borrowers in proving their claims in court.... |
| 1992 SLD 976, 1992 PLC 818 | Service Appeal No. 436 of 1989 , decided on 27.05.1991 | In the case of Nazir Ahmad Mukhialvi vs Azad Jammu and Kashmir Government, the Service Tribunal addressed the issue of appeal limitation under the Azad Jammu and Kashmir Service Tribunals Act, 1975. The appellant, Nazir Ahmad Mukhialvi, was retired compulsorily from service after an inquiry and later filed a review application. However, he did not file an appeal before the Tribunal until nearly nine years later, raising questions about the competency of his appeal. The Tribunal found that the appellant's inactivity and the significant delay in seeking a decision on his review petition suggested that he had intentionally concealed relevant facts. The final decision emphasized the importance of adhering to statutory time limits for appeals, reinforcing the principle that procrastination in legal actions can lead to dismissal of claims. This case underscores the necessity for timely action in legal proceedings to ensure justice and uphold the rule of law.... |
| 1991 SLD 1676, 1991 SCMR 2118 | Civil Appeal No.51 of 1987 , decided on 11.05.1991 | In the landmark case of Civil Appeal No.51 of 1987, the Supreme Court of Pakistan delivered a pivotal judgment on May 11, 1991, addressing significant issues related to land allotment disputes under the West Pakistan Border Area Regulation, 1959. The petitioner, Bhag Mal, contested the cancellation of a land allotment originally granted to Muhammad Sharif by the Border Area Allotment Committee. The Committee had later revoked this allotment, declaring Sharif an imposter and reallocating the land to Bhag Mal based on allegations of fraud. The Lahore High Court had previously upheld the Committee's decision, applying provisions of the Evidence Act, 1872, and the Civil Procedure Code, 1908, to the Committee's proceedings. However, Bhag Mal appealed this decision, leading the Supreme Court to reassess the applicability of these laws to the Border Area Committee's administrative actions. The Supreme Court scrutinized whether the Border Area Committee, vested with quasi-judicial powers, co... |
| 1989 SLD 2397, (1989) 177 ITR 193 | D-2741 of 2016 , decided on 01.01.1989 | In the case of Shubhlaxmi Mills Ltd. v. Additional Commissioner of Income Tax, the Supreme Court of India examined the requirements for claiming development rebate under the Income-tax Act, 1961. The critical question was whether the assessee was obligated to create a reserve fund in the previous year when the machinery was installed, irrespective of the profit and loss outcome. The court clarified that according to the amended provisions, it is essential to create a reserve fund in the relevant previous year for claiming the rebate. The ruling reinforced the necessity of compliance with statutory requirements for tax benefits, highlighting the importance of proper accounting practices and the implications of the Finance Act, 1966. This decision serves as a precedent for future cases involving development rebates, emphasizing the strict adherence to legal requirements in tax law. Keywords include 'development rebate', 'Income-tax Act', 'reserve fund', and 'Supreme Court decisions'.... |