Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2022 SLD 34, 2022 SCMR 72 | C.M.A.5777/2021 IN C.P.NIL/2021 , decided on 27.09.2021 | This case involves the Supreme Court of Pakistan's decision regarding the Pakistan Medical Commission Act, 2020, particularly concerning the Medical and Dental Colleges Admission Test (MDCAT). The court addressed the legality of MDCAT as a mandatory admission requirement for medical and dental programs across the country. The petitioners, newly enrolled students, contested their admission cancellations due to failing the MDCAT. They argued that their college's prospectus did not require the MDCAT for admissions. However, the court ruled that the MDCAT is a statutory requirement that cannot be overridden by the private colleges' admission criteria. The ruling underscores the importance of standardized testing in maintaining educational quality in medical professions, ensuring that prospective students are adequately assessed before entering these critical fields. The decision is crucial for future admissions, establishing a clear framework for both public and private medical institution... |
| 2004 SLD 3121, 2004 PLJ 83 | C.P.L.A. No. 2813 of 2001 , decided on 18.11.2002 | In the case of Diamond Industries Limited versus M. Zafar-ul-Haq Hijazi and others, the Supreme Court of Pakistan addressed the appeal concerning the Companies Ordinance, 1984. The case revolved around the dismissal of the petitioner's earlier appeal by the Peshawar High Court. The Supreme Court emphasized the procedural aspects of appeals related to interlocutory orders under the Companies Ordinance. The Court ruled that such orders are appealable only before a Division Bench of the High Court, thus reinforcing the jurisdictional boundaries established by law. This case highlights the importance of adhering to procedural requirements in corporate law and the implications of interlocutory decisions in the appellate framework. Legal practitioners must be aware of these nuances to effectively navigate the judicial process, particularly in corporate disputes. The ruling serves as a precedent for future cases involving similar legal principles, emphasizing the need for clarity in the appea... |
| 2013 SLD 1985, 2013 PLC 1384 | Writ Petitions Nos.266 and 224 of 2013(BWP) , decided on 09.05.2013 | In the case of Mst. Shahnaz Akhtar vs. D.E.O. and others, decided by the Lahore High Court, the petitioner contested her termination from the position of Senior Elementary School Educator based on claims that her appointment letters were fraudulent. The court examined the facts surrounding her hiring, which revealed that no proper inquiry was conducted before her termination. However, it was established that the appointment letters were indeed fake, leading to the conclusion that the termination was lawful. The court emphasized the necessity for due diligence in hiring practices within the civil service. This case serves as a critical reminder of the legal ramifications of fraudulent employment practices in public sectors.... |
| 2021 SLD 1732, 2021 YLR 1985 | Civil Revision No. 39 of 2014 , decided on 21.09.2020 | This case revolves around a civil revision petition regarding a dispute over land possession based on an allotment order. The plaintiffs, representing AHLIANE SUNDUS, claimed ownership of the land, asserting that it was allotted to them through proper channels under the direction of the Minister of Kashmir and Northern Areas. The defendants contested this claim, stating they were in possession of the land for an extended period. However, the court found that the plaintiffs had produced credible evidence supporting their claim, including a cancellation of the allotment order that was subsequently overturned by the Wafaqi Muhtasib. The ruling highlights the importance of legal documentation and the role of administrative decisions in land disputes. The decision reinforces the principles of the Specific Relief Act and the Civil Procedure Code, particularly regarding the burden of proof and the standards for appellate review. This case serves as a significant reference for similar land pos... |
| 1984 SLD 515, 1984 SCMR 445 | Criminal Appeal No. 125 of 1978 , decided on 19.12.1983 | In the case of Khan Muhammad alias Muhammad Khan alias Kalu, the Supreme Court of Pakistan adjudicated on a criminal appeal concerning a conviction for murder under section 302 of the Penal Code. The appellant was convicted alongside others for the murder of Alam Din. Following the trial, the High Court acquitted one of the co-accused but upheld the conviction of Khan Muhammad. The Supreme Court was petitioned for leave to appeal, leading to a reappraisal of evidence. The court's decision reinforced the importance of judicial integrity in criminal proceedings, particularly concerning serious crimes such as murder. The ruling emphasized the necessity for robust evidence and the legal principles governing criminal liability, showcasing the court's commitment to justice and the rule of law. Keywords: Supreme Court of Pakistan, Criminal Appeal, Murder Conviction, Penal Code, Judicial Integrity, Legal Principles.... |
| 1991 SLD 1303 = (1991) 187 ITR 265 | Income-tax Reference No. 127 of 1977 and No. 587 o , decided on 01.01.1991 | In the case of Western Mechanical Industries P. Ltd. vs. Commissioner of Income Tax, the Bombay High Court addressed the issue of tax deductions under section 80-I of the Income-tax Act, 1961. The court evaluated whether the manufacture of heavy-duty cranes by the assessee qualified as a priority industry under the Sixth Schedule. The court highlighted that the cranes were specialized equipment tailored to meet the specific needs of various industries, including sugar and textile manufacturing, thus entitling the company to deductions. This landmark ruling emphasizes the significance of supporting specialized industrial activities through tax incentives, reflecting a broader commitment to fostering industrial growth and development in India. The court's decision reinforces the interpretation of tax laws in favor of entities that contribute to priority industries, ensuring that specialized equipment is recognized for its role in enhancing operational efficiency across various sectors.... |
| 2004 SLD 2883, 2004 PLD 144 | Civil Appeal No. 429 of 2001 , decided on 02.10.2003 | In the case of Civil Appeal No. 429 of 2001, the Supreme Court of Pakistan dealt with the execution of a decree and the subsequent auction sale of property owned by the petitioners, Al-Hassan Feeds. The case revolved around the failure of the petitioners to deposit the required decretal amount and the 5% of the auction money, as stipulated in the Civil Procedure Code. The auction was conducted on 17-09-1998, resulting in the sale of property to United Bank Ltd. The petitioners contested the validity of the auction, arguing that they were not given a fair opportunity to present their case before the court. However, the Supreme Court concluded that the lower courts acted within their jurisdiction and upheld the auction sale. The decision highlights the importance of compliance with procedural requirements in auction sales and reaffirms the authority of executing courts to manage such proceedings. This case serves as a critical reference for legal practitioners dealing with auction sales ... |
| 2008 SLD 1596 = 2008 SCMR 396 | Criminal Miscellaneous Application No.216 of 2007 , decided on 28.11.2007 | In the landmark case of Muhammad Ilyas vs. The State, the Supreme Court of Pakistan addressed critical issues surrounding Qisas and Diyat under the Penal Code. This case exemplifies the intersection of law and compassion, where the court recognized the mother’s forgiveness as a significant factor in the judicial process. The petitioner, convicted of murdering his daughter, was initially sentenced to death. However, following a compromise initiated by the victim's mother, who forgave him in the name of Almighty Allah, the court modified the sentence. This case highlights the legal provisions of sections 302, 306, and 308 of the Penal Code, illustrating how forgiveness can influence legal outcomes. It serves as a profound example of how the law can accommodate familial reconciliation while still upholding justice. Keywords: Qisas, Diyat, forgiveness, Supreme Court of Pakistan, Penal Code, Muhammad Ilyas, legal heir, compromise.... |
| 2004 SLD 225, 2004 PTD 1994 | F.A.O. No. 42 of 2000 , decided on 14.05.2004 | In the case of F.A.O. No. 42 of 2000, the Peshawar High Court addressed complex issues surrounding taxation for foreign companies involved in a joint venture for the Ghazi Barotha Hydro Project. The dispute arose from the classification of these companies under the Income Tax Ordinance, 1979, specifically regarding whether they should be taxed under the presumptive tax regime or on a net income basis. The court examined the implications of the Income Tax Ordinance and various sections, including 80-C, which governs presumptive taxation, and emphasized the significance of international tax treaties in determining tax liabilities. The ruling highlighted that foreign companies cannot be registered as domestic entities unless they meet specific criteria, which was not the case here. This decision is crucial for foreign investors and companies engaging in projects in Pakistan, as it clarifies tax obligations and the potential for double taxation. The court's judgment reinforces the importan... |
| 1986 SLD 1725, (1986) 160 ITR 15 | IT REFERENCE No. 250 OF 1978 , decided on 18.02.1986 | In the case of Hindustan Trading Corporation v. Commissioner of Income Tax, the Gujarat High Court addressed the tax implications of income received by an exporter due to the devaluation of the Indian rupee against the U.S. dollar. The assessee, a firm engaged in exporting goods, received an excess amount of Rs. 1,01,572 as a result of currency devaluation. The court reaffirmed that such receipts, although resulting from external economic factors, were integral to the trading operations of the firm and thus constituted taxable trading profits. The court's ruling emphasized the importance of recognizing the nature of receipts in determining their taxability. This case highlights the complexities surrounding tax law application in cases involving currency fluctuations and trading activities, making it a significant reference for similar future cases.... |
| 1989 SLD 903, 1989 PLD 123 | Civil Appeal No. 137 of 1981 , decided on 07.12.1988 | In the case of Civil Appeal No. 137 of 1981, the Supreme Court of Pakistan addressed critical issues related to rent assessments under the Displaced Persons (Compensation and Rehabilitation) Act and the West Pakistan Urban Rent Restriction Ordinance. The court scrutinized conflicting judgments regarding whether taxes levied by the Excise and Taxation Department could be considered as assessments made by the Municipality. The ruling clarified that the latest assessments by the Excise and Taxation Department could indeed be interpreted as lawful for the purposes of rent demands. This landmark decision highlights the intersection of tax law and property rights, emphasizing the need for clarity in legal definitions and the responsibilities of landlords and tenants. The court's decision also underscores the importance of maintaining tenant rights in the face of evolving legal interpretations. By rejecting the ejectment of the tenant based on the circumstances of the case, the Supreme Court ... |
| 1983 SLD 1562, 1983 PLC 508 | 474/1455 of 1981 , decided on 01.11.1982 | This case involves Muhammad Akram, a Game Inspector who appealed against his repatriation to the Forest Department after being absorbed temporarily in the Game Department due to organizational changes. The Service Tribunal of Punjab deliberated on the principles of civil service law, particularly the Punjab Civil Servants Act of 1974, focusing on the legality of the transfer and the retention of the lien. The tribunal concluded that Akram's temporary status did not confer permanent rights, thus enabling the government to repatriate him. The ruling highlights essential aspects of civil service regulations, the nature of temporary appointments, and the legal authority of government departments to manage personnel changes. This case serves as a critical reference for similar disputes regarding civil service employment and rights, particularly in the context of administrative restructuring. Keywords such as civil service law, employment rights, temporary appointments, and administrative ju... |
| 1969 SLD 48, (1969) 71 ITR 624 | IT REFERENCE No. 570 OF 1963 , decided on 11.03.1968 | The case of R.B. Ram Rattan Prem Nath v. Commissioner of Income Tax revolves around the Income-tax Act's provisions for reassessment of income that has escaped assessment. The Allahabad High Court examined the legality of the Income-tax Officer's actions in reopening assessments for the years 1946-47 to 1948-49 based on section 34(1)(a). The court found that the Income-tax Officer was justified in his actions, emphasizing that the assessee had not provided complete and accurate information during the original assessments. The court also clarified that both sections 34(1)(a) and 34(1A) could apply concurrently for the assessment year 1946-47, thus validating the proceedings initiated by the Income-tax Officer. This case is significant as it highlights the importance of full disclosure by the assessee during tax assessments and the Revenue's rights to reassess income when discrepancies arise. The judgment reinforces the legal framework governing income tax assessments and the potential f... |
| 2008 SLD 1547 = 2008 SCMR 226 | Civil Miscellaneous No.63, in Civil Miscellaneous , decided on 29.10.2007 | This case revolves around the application of section 12(2) of the Civil Procedure Code concerning allegations of fraud and misrepresentation in judicial proceedings. The Supreme Court of Pakistan ruled that the application was frivolous as it was filed after the dismissal of earlier petitions. The court reiterated that a judgment cannot be altered once pronounced, and any new points of fact or law cannot be introduced at this stage. The decision highlights the importance of procedural integrity and discourages misuse of legal provisions to delay justice. The award of costs reflects the court's stance against vexatious litigation practices.... |
| 1986 SLD 323, 1986 SCMR 105 | Criminal Appeal No. 89 of 1982 , decided on 12.06.1985 | The Supreme Court of Pakistan adjudicated the case of Abdur Rahim alias Raheema, who was convicted of murdering Karamat Hussain. The case revolved around the interpretation of self-defense under the Penal Code. The court found that the accused had acted with intent to kill, as he inflicted numerous injuries on the deceased using a sharp weapon, despite claiming to have acted in self-defense. The decision underscored the importance of assessing evidence in murder cases, particularly regarding the use of excessive force and the circumstances surrounding the encounter. The sentence was modified from death to life imprisonment, reflecting the court's recognition of the complex dynamics of the incident while upholding the rule of law. This case serves as a critical reference for future legal interpretations of self-defense in Pakistan, emphasizing the need for factual clarity in violent encounters.... |
| 1986 SLD 692, 1986 SCMR 1015 | Criminal Original No. 4-R of 1986 in Civil Review , decided on 01.03.1986 | In the case of Criminal Original No. 4-R of 1986, the Supreme Court of Pakistan addressed issues of contempt stemming from actions taken by Mirza Abdul Rashid and other respondents. The court found that the unconditional apologies tendered by the respondents and their counsel demonstrated sufficient contrition to resolve the matter. This ruling highlights the court's approach to contempt proceedings, emphasizing the importance of apologies in mitigating contemptuous behavior. The decision reflects a balanced consideration of justice and accountability, allowing the court to dismiss the petition and consign the case to record without further action against the involved Civil Judge. This case underscores the role of the judiciary in upholding the rule of law while also recognizing the value of remorse and reconciliation in legal disputes.... |
| 1984 SLD 495, 1984 SCMR 386 | Criminal Appeal No. 51 of 1981 , decided on 29.11.1983 | In the landmark case of Muhabat Hussain and Mst. Karam Nishan vs. The State, the Supreme Court of Pakistan addressed critical issues surrounding abduction and rape laws under the Penal Code. The appellants were accused of abducting Mst. Nasreen Akhtar and subjecting her to sexual intercourse against her will. The Court's ruling emphasized the necessity of clear and conclusive evidence regarding the age of the victim, as her age significantly impacts the legal interpretation of consent. The Supreme Court underscored that if the victim is under sixteen years of age, consent becomes irrelevant to the prosecution's case. This decision is pivotal in shaping future cases involving sexual offenses, particularly concerning the evidentiary standards required to uphold convictions in abduction and rape cases. The case highlighted the importance of robust legal representation, the role of the judiciary in ensuring justice, and the necessity for stringent evidence to support allegations of serious... |
| 1990 SLD 346, 1990 PLD 48 | Civil Appeal No.147 of 1989 , decided on 22.10.1989 | In the landmark case of Lahore Stock Exchange Limited vs. Fredrick J. Whyte Group (Pakistan) Ltd., the Supreme Court of Pakistan addressed critical issues surrounding arbitration agreements under the Arbitration Act of 1940 and the Contract Act of 1872. The case centered on the validity of an agreement made on October 1, 1982, which included a broadly worded arbitration clause. The court examined whether the disputes arising from the agreement could be arbitrated, particularly questioning the legal standing of the respondent company and the authority of Mr. John A. Whyte to enter into the agreement. The ruling underscored the importance of arbitration as a means of dispute resolution, affirming that questions regarding the existence and validity of the agreement fell within the jurisdiction of the arbitrator, provided the agreement was not deemed illegal. This case is pivotal for understanding arbitration law in Pakistan and the enforceability of arbitration clauses.... |
| 1997 SLD 97, 1997 PLD 166 | Criminal Appeals Nos. 6, 41, 47, 27 with Criminal , decided on 29.04.1997 | This case involves multiple criminal appeals concerning acquittals under the Suppression of Terrorist Activities Act, 1975. The core legal issue revolved around whether private complainants possess the right to appeal against acquittal orders issued by Special Courts. The court analyzed various legal provisions, including those from the Criminal Procedure Code and the Suppression of Terrorist Activities Act, concluding that such rights were not granted to private complainants. This decision underscores the statutory constraints on appeal rights, emphasizing the legislative intent and the need for explicit legal provisions to confer such rights. The ruling highlights the importance of proper legislative framework in ensuring justice within the legal system, thereby aligning with principles of fairness and due process. The court recommended legislative amendments to address the apparent inequity faced by private complainants, suggesting a need for reform in the context of the law. Key te... |
| 1992 SLD 1962, 1992 PLJ 33 | Writ Petition No.40 of 1990 , decided on 10.03.1992 | In the case of Writ Petition No. 40 of 1990, the High Court of Azad Jammu and Kashmir addressed critical issues regarding the Land Acquisition Act, 1894. The petitioners, led by Muhammad Ramzan, challenged the Collector's failure to issue a notice as required under Section 12(2) of the Act, which led to the dismissal of their reference as time-barred. The court emphasized the importance of adhering to statutory requirements in land acquisition processes. The ruling underscored the principle that any required act must be performed in the prescribed manner. The court's decision to accept the petition and remand the case highlights the necessity of compliance with legal obligations in public land acquisition, ensuring that citizens' rights are protected. This case serves as a significant precedent in understanding procedural compliance in land acquisition matters, particularly concerning the rights of landowners and the obligations of government authorities. Keywords such as 'land acquisi... |
| 1993 SLD 862, 1993 SCMR 2096 | Civil Appeal No. 428 of 1986 , decided on 27.01.1991 | The case revolves around the legal principles related to the Civil Procedure Code and the Limitation Act, particularly focusing on the application under S. 12(2) of the C.P.C. The Supreme Court of Pakistan addressed the dismissal of this application by the Lahore High Court, which was based on the grounds of limitation. The Court clarified that such applications must be made after the final disposal of the case, and in this instance, the application was indeed filed within the allowed timeframe. The Court's decision emphasized the application of Article 181 of the Limitation Act, reinforcing its relevance to proceedings under the C.P.C. The judgment highlighted the significance of proper legal representation and the necessity of including all necessary parties in legal proceedings. The Court's ruling not only reinstated the application for further consideration but also set a precedent for future cases regarding the treatment of applications post-final disposal, particularly in the con... |
| 2010 SLD 2760, 2010 SCMR 1007 | Criminal Appeal No.269 of 2009 , decided on 04.01.2010 | In the landmark case of Criminal Appeal No. 269 of 2009, the Supreme Court of Pakistan addressed significant issues surrounding the Control of Narcotic Substances Act, 1997. The case revolved around the possession of narcotics, specifically Charas and Opium, seized from the appellant's vehicle. The court explored the legal ramifications of the appellant's actions, emphasizing the stringent penalties prescribed under Section 9(c) of the Act. The initial conviction was challenged on grounds of evidential contradictions and procedural neglect by the lower courts. However, the Supreme Court affirmed the life sentence, highlighting the necessity of upholding drug laws to deter narcotic offenses. The ruling reinforced the importance of timely appeals and the burden of proof on appellants seeking to condone delays. This case stands as a critical reference point for future narcotics-related litigations, demonstrating the judiciary's commitment to combating drug-related crimes. It serves as an ... |
| 2005 SLD 1086, 2005 PLC 1497 | Appeal No.77(L) (CS) of 2000 , decided on 03.12.2003 | The case revolves around the entitlement of the appellant to receive Orderly Allowance/Special Additional Pension after retirement from government service. The appellant retired in B-22 on 11-7-1990, during which time the allowance was part of his emoluments. After re-employment, he noticed that the allowance was not included in his Pension Payment Order (PPO). Despite appeals to the Finance Division and the Wafaqi Mohtasib, the denial of this allowance led to the present case. The Tribunal found that the appellant had been unjustly denied this benefit, which had been awarded to other officers who retired before the cut-off date. The decision emphasized the need for fair treatment under the law and the necessity of restoring the allowance to ensure good governance and adherence to natural justice principles. The ruling sets a precedent for similar future cases, reinforcing the rights of retired civil servants regarding their pensions and allowances.... |
| 1989 SLD 2234, 1989 PLC 501 | Petition No. 218 of 1985 , decided on 22.12.1988 | This case revolves around Tabassum Sultana's grievance against her termination from I.M.T. Associated Tractors Ltd. The petitioner argued that her resignation was conditional upon an increase in pay, which was fulfilled, rendering her resignation void. However, the Tribunal found that the evidence presented did not support her claims of victimization or the existence of a conditional resignation. The decision highlighted the importance of clear communication in employment agreements and the necessity for employees to document verbal assurances regarding salary increases. The Tribunal upheld the termination, reinforcing the principles of natural justice and lawful employment practices in industrial relations.... |
| 2014 SLD 964, 2014 YLR 2218 | Suit No. 127 C.M.As. Nos. 1703 and 1039 of 2007 , decided on 30.09.2013 | This case revolves around a dispute regarding ownership and authority over a commercial property in Karachi, where the plaintiff, Muhammad Akbar, claimed to be a 50% owner of the property. The defendants, including Muhammad Tariq and others, allegedly sold the property without his consent. The court found that the issues had already been settled in prior arbitration proceedings, thus invoking the doctrine of res judicata. The plaintiff's claims were dismissed, and the court emphasized the need for legal clarity and the avoidance of redundant litigation. This case serves as a critical reference for understanding the application of arbitration outcomes in civil disputes, specifically regarding property rights and ownership claims. Key terms include 'res judicata', 'arbitration', 'Civil Procedure Code', and 'Specific Relief Act'. The ruling underscores the necessity for parties to resolve disputes through arbitration before resorting to litigation, aiming to enhance legal efficiency and p... |
| 1987 SLD 3401, (1987) 167 ITR 266 | D-2741 of 1987 , decided on 01.01.1987 | The case of Dadala Ramanayya vs. TAX Recovery Officer revolves around the jurisdiction of the Tax Recovery Officer (TRO) over properties located in Yanam. The petitioner, a resident of Yanam, contested the sale of his properties due to alleged jurisdictional issues, claiming that the TRO did not have authority over Yanam, a Union territory. The High Court analyzed the notifications that conferred jurisdiction upon the TRO, determining that the sale was valid and that the petitioner had not exercised his right to challenge the jurisdiction timely. The ruling emphasized the importance of timely objections in tax recovery proceedings and clarified that the High Court's discretionary powers under Article 226 are not automatic but depend on the specifics of each case. This case is significant as it highlights the legal principles governing tax recovery and the jurisdictional authority of tax officials in India, providing clarity on the procedural aspects involved in such disputes.... |
| 1999 SLD 364, 1999 SCMR 1102 | Criminal Appeal No. 4?(S) of 1998 , decided on 05.03.1999 | In the landmark case of Khalil-ur-Rehman Khan vs. The State, the Supreme Court of Pakistan dealt with a sensitive issue regarding the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, specifically focusing on the implications of delayed reporting in cases of sexual assault. The case arose from the conviction of the appellant for the rape of an 11-12 year old girl, Sarnia Bibi. The Court highlighted the societal taboos surrounding sexual assault and the consequent reluctance of victims to report such crimes immediately. The judgment reinforced the principle that victims should not be penalized for delays in reporting incidents of sexual violence, stressing the importance of empathy and support for victims. The evidence presented included testimonies from medical professionals and the victim herself, which established the authenticity of the allegations despite the appellant's defense. This case is a significant reference point in discussions surrounding victim rights and the lega... |
| 1982 SLD 356, 1982 SCMR 497 | Civil Appeal No. K-55 of 1973 , decided on 01.09.1981 | In the case of Civil Appeal No. K-55 of 1973, the Supreme Court of Pakistan deliberated on the compliance of Messrs Bakhsh Textile Mills Ltd. with the Central Excise Rules, 1944. The court reviewed the appellant's failure to maintain accurate records regarding the storage of excisable goods, particularly in the context of a raid conducted by the Central Excise and Land Customs officials. The appellant contended that the timing of the raid prevented them from completing required entries in their records, arguing that the discrepancies were unintentional and due to operational challenges. However, the court ruled that such operational difficulties did not absolve the appellant of their legal obligations under the excise laws. The court underscored that the law requires strict adherence to procedural norms, particularly in the context of excise duties, which are crucial for government revenue. The judgment reinforced the necessity for manufacturers to maintain diligent records and comply ... |
| 2019 SLD 583, 2019 CLD 146 | Suit No. 20 and C.M.A. No. 83 of 2018 , decided on 08.10.2018 | This case revolves around the trademark dispute between BRANDS FOR LESS L.L.C. and BRANDS 4 LESS. The Intellectual Property Tribunal examined the request for an injunction against the Defendant's use of the trademark 'Brands 4 Less'. The Tribunal noted that the Plaintiff did not sufficiently demonstrate the essential elements required for granting an injunction, specifically the prima facie case, balance of convenience, and evidence of irreparable loss. Despite the Plaintiff's claim of owning a well-known mark, the Tribunal concluded that without fulfilling all necessary criteria, the injunction could not be sustained. This case highlights the complexities involved in trademark law, particularly concerning the requirements for injunctions and the rights of trademark owners, even when not registered. The decision underscores the importance of establishing a strong case in trademark disputes, which is crucial for legal practitioners in intellectual property law.... |
| 2007 SLD 3035, 2007 PLJ 149 | C.P. No. D-64 of 2006 , decided on 02.05.2006 | In the case of Mst. Sikandar Bibi vs. Rao Muhammad Jameel, the Sindh High Court addressed the dismissal of a constitutional petition concerning property ownership disputes. The petitioner, Mst. Sikandar Bibi, challenged previous judgments regarding her ownership of a house, asserting that it was gifted to her by her husband. Despite her claims, the court ruled that she failed to utilize the available civil revision remedy under Section 115 of the Civil Procedure Code. The court underscored the importance of adhering to procedural requirements and the non-availability of exceptional circumstances to justify bypassing these provisions. The decision highlighted principles of civil law and constitutional provisions relevant to property disputes, emphasizing the need for proper legal recourse. This case serves as a critical reference for understanding the procedural nuances in civil litigation and the significance of exhausting available legal remedies before seeking constitutional relief.... |
| 1938 SLD 17, (1938) 6 ITR 534 | CIVIL MISC. No. 99 OF 1938 , decided on 05.05.1938 | This landmark case illustrates the judicial interpretation of 'income' under the Income-tax Act, particularly in relation to penalties for false returns. The Lahore High Court determined that the term 'income' encompasses a broader definition beyond mere cash receipts, including deductions and exemptions that affect the assessable income figure. This case emphasizes the importance of accurate financial reporting and the legal ramifications of providing false information to tax authorities. By holding the assessee accountable for false deductions, the court reinforced the integrity of the tax system. This decision is crucial for legal practitioners, tax consultants, and individuals navigating tax compliance, especially regarding income reporting and the consequences of misrepresentation in tax returns.... |
| 2023 SLD 947, 2023 MLD 801 | Criminal Acquittal Appeal No. 26 of 2020 , decided on 17.12.2020 | In the case of Muhammad Hanif vs. Syed Safdar Abbas Zaidi, the Sindh High Court addressed a criminal acquittal appeal regarding the alleged murder of Muhammad Hanif's son. The court examined the circumstances surrounding the incident, where it was claimed that the respondent shot the deceased during a robbery attempt. Key evidence indicated that the deceased had attempted to rob the respondent at gunpoint, and the respondent acted in self-defense. The court emphasized the principles of self-defense under the Penal Code, noting that the respondent had no prior enmity with the deceased and acted out of an immediate threat to his life and the safety of his children. The appeal was dismissed, reinforcing the presumption of innocence for the acquitted party, and establishing a critical precedent regarding the interpretation of self-defense in criminal law. This case underscores the importance of evidentiary standards in criminal proceedings and the judicial system's commitment to safeguardi... |
| 1976 SLD 94, 1976 PLC 891 | Appeal No. 408 of 1974 , decided on 22.01.1975 | This case revolves around the appeal made by Bashir Ahmed against the dismissal of his petition for reinstatement after his termination from Khalid Sizing & Powerlooms Industries. The core legal issue pertains to the Industrial Relations Ordinance, 1969, specifically section 25-A, which addresses the rights of workers regarding termination and reinstatement. The Junior Labour Court ruled that Bashir Ahmed did not have a guaranteed right to reinstatement since he failed to prove that the provisions of the relevant laws applied to his employment situation. The case underscores the importance of establishing the applicability of labor laws in disputes regarding employment termination. The judgment emphasizes that without clear evidence of the number of employees in the establishment, the protections afforded under the Standing Orders Ordinance cannot be invoked. The dismissal of his appeal reflects the stringent requirements for workers seeking redress in labor disputes, highlighting the ... |
| 1991 SLD 1311, 1991 SCMR 1653 | Civil Petition for Special Leave to Appeal No.37-R , decided on 07.02.1990 | This case revolves around the legal implications of a government servant's absence from duty without applying for an extension of leave. The Supreme Court of Pakistan reviewed the circumstances under which the respondent, a Superintendent in M.E.S., was removed from service after failing to report for duty post-leave. The court emphasized the importance of considering the medical leave and the respondent's health issues, as well as the procedural aspects of disciplinary actions against government employees. The ruling highlights the balance between administrative authority and the rights of civil servants, ensuring that due process is followed in such disciplinary matters. This case is significant for understanding the legal frameworks surrounding civil service regulations and the rights of employees within government institutions. Keywords related to civil service law, disciplinary action, and employee rights are crucial for SEO optimization.... |
| 2006 SLD 3211 = (2006) 287 ITR 165 | ... | |
| 2004 SLD 3260, 2004 PLJ 830 | Civil Misc. Application No. 586-L of 2003 with Civ , decided on 28.05.2004 | In this landmark case, the Supreme Court of Pakistan addressed significant issues regarding land acquisition and compensation. The case involved the Faisalabad Development Authority and Municipal Corporation Faisalabad appealing against a Lahore High Court ruling that favored Raja Jahangir Nasir and others regarding the transfer of land acquired for public purposes. The Supreme Court clarified the legal framework under the Civil Procedure Code and the Land Acquisition Act, emphasizing that compensation for land acquired under these laws must be monetary, not in the form of alternative land. The court's decision underscored the importance of adhering to legal procedures and protecting the interests of all parties involved in land acquisition cases. This case serves as a critical reference for future land acquisition disputes, reinforcing the necessity for transparency and fairness in the process.... |
| 2006 SLD 2091, 2006 CLC 776 | Civil Revision No.750 of 2003 , decided on 06.02.2006 | In the case of Civil Revision No.750 of 2003 decided on 6th February 2006, the Lahore High Court addressed a dispute over land ownership and procedural delays in filing a revision petition. The petitioners, JALAL and another, contended that they were co-sharers of land classified as Shamlat Deh. However, the court found that they had sold portions of their land, which undermined their claim. The decision emphasized the importance of timely legal action and provided insight into the interpretation of land ownership laws in Pakistan. The ruling highlighted the necessity for petitioners to offer credible explanations for delays in legal processes, reinforcing the principle of adhering to procedural timelines. This case serves as a significant reference in civil procedure and land law, particularly regarding the rights of village landowners and the implications of delays in legal filings.... |
| 2004 SLD 2868, 2004 PLD 570 | Civil Appeals Nos. 1 and 5 of 2004 , decided on 27.02.2004 | In the case of Civil Appeals Nos. 1 and 5 of 2004, the Supreme Court of Pakistan examined the validity of an election petition regarding the educational qualifications of a candidate, Bashir Ahmad Bhanbhan. The main issue revolved around the verification of Bhanbhan's degree, which was challenged by Shaukat Ali Rajpur. The Tribunal had previously ruled that Bhanbhan's election was void due to the submission of a forged degree. The Supreme Court upheld this ruling, stressing the significance of integrity and honesty in elections. The Court's decision emphasized the legal requirements for candidates and the importance of public trust in the electoral process. The case highlights the legal frameworks governing electoral integrity in Pakistan, particularly the Representation of the People Act, and serves as a reminder of the consequences of fraudulent claims in elections.... |
| 2018 SLD 548 = 2018 MLD 496 | W.P. No. 107664 of 2017 , decided on 20.11.2017 | In the case before the Lahore High Court, the petitioner challenged an order from the Family Court that dismissed his application to set aside an ex parte decree regarding maintenance allowance. The petitioner argued that he had made a substantial payment, indicating acceptance of the decree's validity. However, the court highlighted that the petitioner had failed to provide sufficient grounds for the constitutional petition, as the law explicitly prohibits appeals against interim orders. This ruling is significant as it clarifies the limitations of constitutional jurisdiction in family law cases and emphasizes the importance of adhering to legislative provisions. The decision serves as a reminder of the proper channels available for seeking redress in family court matters, reinforcing the notion that parties must exhaust available remedies before seeking constitutional relief.... |
| 2021 SLD 1280, 2021 MLD 1109 | Writ Petition No. 6779 of 2021 , decided on 08.02.2021 | This case revolves around a dispute between Habib Construction Services Limited and the Lahore Development Authority concerning the issuance of a Taking Over Certificate (TOC) for the Lahore Orange Line Project. The petitioner argued that the TOC issued was contrary to the terms of the agreement, asserting that the project was substantially completed before the date assigned by the LDA. However, the Lahore High Court ruled that the matter was subject to arbitration as per the contractual agreement, highlighting that judicial review could not substitute the established dispute resolution mechanism. The court emphasized the importance of respecting arbitration clauses in contracts and determined that the TOC's effective date was correctly set based on the recommendations of the project consultant. This case underscores the significance of adhering to contractual obligations and the necessity of resolving disputes through agreed-upon arbitration processes, reflecting broader themes in con... |
| 2002 SLD 425, 2002 PTD 2821 | Complaint No. 392 of 2002 , decided on 13.07.2002 | In the case of Sofia Naveed vs Secretary, Revenue Division, the Federal Tax Ombudsman addressed a complaint regarding the exclusion of the complainant's tax return from the Self-Assessment Scheme for the assessment year 2000-2001. The Ombudsman ruled that the exclusion was illegal, as the complainant had met all qualifying criteria and had paid the necessary taxes. This case underscores the importance of jurisdiction in tax assessments and the rights of taxpayers under the Income Tax Ordinance. The Ombudsman recommended that the complainant's return be treated as covered by the SAS, allowing for necessary adjustments in accordance with the law. This ruling is significant for taxpayers and legal practitioners involved in tax-related disputes, reinforcing the protections afforded by the Self-Assessment Scheme and clarifying jurisdictional issues in tax assessments.... |
| 1956 SLD 18, 1956 PLD 1 | Civil Miscellaneous No. 390 of 1955 , decided on 10.10.1955 | In the case of Civil Miscellaneous No. 390 of 1955, the Lahore High Court dealt with serious issues of professional misconduct by a lawyer, specifically regarding the failure to appear in court for a client. The case centered on the responsibilities of legal practitioners to their clients and the court. The court emphasized that once a lawyer accepts a brief, it is their duty to appear on all scheduled dates or make arrangements for another lawyer to attend on their behalf. The misconduct involved the lawyer's absence during critical proceedings, which led to the client being charged without proper representation. The court noted that the lawyer's actions amounted to a device to secure an adjournment rather than a legitimate legal strategy. The decision underscored the importance of accountability for lawyers in maintaining the integrity of the legal system and ensuring that clients receive adequate representation. This case remains a critical reference point for discussions on legal e... |
| 2024 SLD 4125, 2024 PLJ 43 | Crl. Misc. No. 7704-B of 2023 , decided on 21.11.2023 | In the case of TEHZEEB ZAHRA vs. STATE, the Lahore High Court addressed the complexities surrounding the granting of post-arrest bail under the Criminal Procedure Code, 1898 and the Pakistan Penal Code, 1860. The petitioner, TEHZEEB ZAHRA, was accused of serious crimes including kidnapping and murder related to the tragic case of a missing child, Hadi Abbas. The court meticulously assessed the evidence presented, noting the absence of direct evidence linking the petitioner to the alleged crimes. The ruling highlighted the legal principle that the heinous nature of an offence does not automatically negate the right to bail. The court emphasized the importance of further inquiry before concluding guilt, thereby protecting the rights of the accused. This case serves as a critical reference for future bail applications in similar contexts, reinforcing the essential judicial philosophy that every accused is presumed innocent until proven guilty. The decision aligns with established legal pr... |
| 1967 SLD 567, (1967) 66 ITR 347 | MISCELLANEOUS JUDICIAL CASE NO 1097 OF 196 , decided on 03.02.1966 | This case revolves around the assessment of income tax for the year 1954-55 concerning the status of Chandmull Rajgarhia. The core issue was whether the income derived from the business 'Chandmull Rajgarhia' should be treated as belonging to the Hindu undivided family (HUF) or as an individual asset of the petitioner. The Patna High Court ruled that the business was indeed the personal property of the petitioner. The court clarified that while an undivided member of a joint Hindu family can own separate property, the mere introduction of joint family funds into an individual business does not automatically lead to a presumption of blending unless there is clear evidence of intent to merge. The ruling underlined the importance of intention in determining the ownership of the business and the assessment of income tax, thereby setting a precedent for future cases regarding the blending of individual and joint family properties.... |
| 1988 SLD 2243, 1988 SCMR 568 | Criminal Appeal No. 4 of 1988 , decided on 21.07.1987 | This case revolves around the grant of bail to petitioners accused of forming an unlawful assembly and committing acts resulting in the death of an individual. The Supreme Court of Pakistan examined the circumstances under which the petitioners were originally granted bail and the implications of their subsequent actions that led to the cancellation of that bail. The decision highlights the balance between the rights of the accused and the need for public safety, particularly in cases involving serious charges like murder and intimidation. The court's ruling reinforces the importance of adhering to legal processes, including the timely filing of appeals and the necessity for petitioners to comply with bail conditions. The case also underscores the complexities involved in criminal proceedings, especially concerning the interpretation of laws under the Criminal Procedure Code and the Penal Code. Overall, the ruling serves as a significant reference point for future cases involving bail ... |
| 2014 SLD 2512, 2014 YLR 980 | Criminal Appeals No. 1672, 1674 and Capital Senten , decided on 28.10.2013 | In the case of Imran Haider and others vs. The State, heard by the Lahore High Court, the appellants were accused of serious crimes including murder and kidnapping under the Penal Code and the Anti-Terrorism Act. The prosecution's case was primarily built on circumstantial evidence, which the court found to be insufficient for a conviction. Key aspects of the case included the recovery of an unidentifiable body, a significant delay in witness testimonies, and the absence of a credible recovery memo for key evidence. The court highlighted the importance of corroborative evidence in establishing a conviction, particularly in capital cases. After a thorough review, the court acquitted the appellants, emphasizing the principle of 'benefit of doubt' in criminal law. This case underscores the critical need for reliable and immediate evidence in serious criminal proceedings, a factor that can heavily influence the outcome of trials involving severe charges such as murder and terrorism.... |
| 1991 SLD 982, 1991 SCMR 470 | Civil Petitions for Special Leave -to Appeal Nos. , decided on 16.01.1990 | The case revolves around the issue of seniority and regularization of civil servants' positions within the Local Council Service (PUGF) in Pakistan. The petitioners had initially joined the Integrated Rural Development Programme (I.R.D.P.) and were later transferred to the Local Council Service after the programme was wound up. The Supreme Court upheld the High Court's decision, which stated that the civil servants were entitled to have their services regularized from their initial appointment date, based on assurances given during their selection process. This case underscores the importance of due process in public service appointments and the protections afforded to civil servants regarding their employment status. Keywords such as 'civil service', 'seniority', 'regularization', 'Supreme Court of Pakistan', and 'public service commission' are crucial for understanding the legal context and implications of this decision.... |
| 2014 SLD 69, 2014 PLD 500 | S.M.A. No. 154 of 2013 and C.M.As. Nos. 754 and 75 , decided on 03.07.2014 | This case revolves around the issuance of a Succession Certificate under the Succession Act, 1925, specifically focusing on sections 278 and 372, and the application of Rule 400 of the Sindh Chief Court Rules (O.S.). The petitioner, KAMRAN MIRZA, sought exemption from furnishing surety for the grant of the succession certificate, arguing that the matter was non-contentious. The court, presided over by Justice AAMIR RAZA NAQVI, agreed with the petitioner's request given that no objections were raised after the publication inviting them. The ruling underscores the court's discretion in succession cases where sureties may not be necessary, thus facilitating the process for applicants. This case sets a precedent for future succession matters, emphasizing the importance of personal bonds in lieu of sureties and the court's role in expediting non-contentious cases.... |
| 2024 SLD 3448 | ITA NO. 282/MB/2024 , decided on 04.04.2024 | In the case before the Appellate Tribunal Inland Revenue, Multan Bench, the key issue revolved around the tax obligations of Mr. Ghafoor Cotton Mills, PVT. Ltd, as it faced scrutiny from The CIR, RTO, Multan. The tribunal's examination of the Income Tax Ordinance, 2001, particularly Section 161, underscored the critical nature of adherence to tax responsibilities by corporations. The decision reiterated the legal framework governing taxation in Pakistan and highlighted the consequences of failing to meet these obligations. The ruling served as a reminder to businesses of their duties under the law and the importance of maintaining transparent and compliant financial practices. The outcome of this case is expected to have implications for similar entities navigating the complexities of tax compliance in Pakistan.... |
| 2023 SLD 909, 2023 MLD 561 | Civil Revision Application No. S-74 of 2020 , decided on 14.03.2022 | This case revolves around the Civil Revision Application No. S-74 of 2020, filed by Ameer Ahmed against the Province of Sindh and several other respondents. The Sindh High Court heard the case on 14th March 2022, where it was presided over by Judge Muhammad Faisal Kamal Alam. The ruling highlighted the significance of due process and the necessity for administrative bodies to act within their legal frameworks. The judgment serves as a pivotal reference for civil law, particularly in matters concerning the procedural rights of individuals against governmental authorities. Keywords such as 'civil revision', 'administrative justice', 'legal rights', and 'Sindh High Court' are essential for understanding the implications of this case in the broader context of legal precedents in Pakistan.... |
| 1984 SLD 254, 1984 PLD 369 | Civil Petition No. 445 of 1984 , decided on 19.05.1984 | In the case of Civil Petition No. 445 of 1984, the Supreme Court of Pakistan addressed the legal implications surrounding the candidacy of a retired Head Constable, Inayat Ulla H, in local government elections. The court examined the provisions of the Punjab Local Government Ordinance, specifically section 21(1)(e), which states that a 'salaried official' is disqualified from contesting elections if they have not completed two years since retirement. The petitioner contended that he should not be categorized as a 'salaried official' and that he was eligible to contest the elections due to the provisions of clause (f) of the same section. However, the court upheld the lower court's ruling, emphasizing the necessity of adhering to the two-year disqualification period applicable to retired officials. This case highlights the importance of clear legislative language and the need for uniformity in electoral regulations, particularly concerning the participation of retired government officia... |
| 2010 SLD 645, 2010 CLD 1243 | Suit No.B-94 of 2001 and C.M.A. No.4652 of 2009 , decided on 03.09.2010 | In the case between Habib Bank Ltd and Bela Automotives Ltd, the Sindh High Court addressed issues surrounding the Financial Institutions (Recovery of Finances) Ordinance, specifically focusing on the necessity for amending pleadings to resolve discrepancies identified in the Chartered Accountant's report. The court highlighted the importance of ensuring accurate financial records and allowing parties to present their full defenses. The decision underscores the court's commitment to fair trial principles and the need for transparency in financial dealings, particularly in banking disputes. This case serves as a significant reference for future banking litigation, emphasizing the importance of proper accounting practices and the rights of defendants to contest claims based on financial discrepancies. Legal practitioners should note the court's approach to amendments and its implications for ongoing and future cases in financial recovery. Keywords such as 'banking litigation', 'financial... |
| 1979 SLD 1046, 1979 PLC 440 | Constitutional Petition No. 860 of 1975 , decided on 26.11.1978 | In the case of Constitutional Petition No. 860 of 1975, the Sindh High Court dealt with issues surrounding the Payment of Wages Act, 1936, and the jurisdiction of the Sind Labour Court. The petitioner, MESSRS NATIONAL TYRE & RUBBER Co., contested the decision of the Labour Court which had ruled in favor of the respondent, a former employee seeking recovery of dues. The case underscored the importance of adhering to proper legal procedures and the limits of judicial review under Article 199 of the Constitution of Pakistan. The ruling clarified that the Labour Court had acted correctly within its jurisdiction and that the appeal process under the Payment of Wages Act is final. The judgment emphasized the distinction between jurisdictional errors and erroneous decisions, asserting that the latter do not invalidate the authority of the court. This case highlights the significance of understanding labor laws and the procedural safeguards involved in wage disputes.... |
| 2021 SLD 196, 2021 PTD 232, (2021) 124 TAX 30 | D-4658 of 2018 , decided on 06.08.2020 | The case revolves around the legal challenge against the imposition of Regulatory Duty on imports under the Customs Act, 1969, specifically targeting the amendments made by the Finance Act, 2017. The petitioners, Dewan Motors (PVT.) LTD, contested the legality of these amendments and the subsequent imposition of duty through Notification SRO No. 1035(I)/2017. The Sindh High Court, presided over by Justices Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, ruled that the amendments violated constitutional provisions, emphasizing that the Federal Government alone, represented by the Cabinet, holds the authority to impose such duties. The Court's decision highlights the importance of constitutional adherence in legislative actions, particularly regarding the delegation of powers. The ruling not only invalidated the amendments but also mandated the refund of duties collected during the contested period, reinforcing the principle that legislative actions must comply with constitutional mandates. T... |
| 1997 SLD 769 = 1997 PLC 391 | Appeal No. 3 of 1995 , decided on 23.05.1995 | The case revolves around the appeal of Muhammad Ayaz Khan, a Police Inspector, challenging the order of the Inspector General of Police (I.G.P.) which deleted his name from the list of confirmed Inspectors. The Service Tribunal examined the legality of the I.G.P.'s order and found it arbitrary and capricious due to the lack of opportunity for the appellant to defend himself against allegations of criminal involvement. The tribunal ruled that the confirmation order created a vested right and could not be revoked without following due process. This case highlights the importance of fair procedure in administrative decisions affecting civil servants and the necessity to provide clear grounds for such decisions. In conclusion, the tribunal set aside the I.G.P.'s order and reinstated the appellant's confirmation status.... |
| 1988 SLD 2673, 1988 SCMR 1554 | Civil Petition No. 606 of 1982 , decided on 23.05.1988 | In the landmark case of Civil Petition No. 606 of 1982, the Supreme Court of Pakistan addressed crucial legal issues under the Punjab Pre-emption Act, 1913, and the Civil Procedure Code. The petitioner, Malik Ashiq Hussain, sought leave to appeal against the Lahore High Court's dismissal of his writ petition concerning a pre-emption suit. The Supreme Court analyzed the grounds for non-suit, particularly focusing on the deficiency in court-fee and the failure to establish a tenancy claim. The Court reaffirmed its previous ruling in Siddique Khan's case, emphasizing the importance of established legal precedents. The decision underscores the rigorous standards for proving claims in pre-emption suits and the necessity for petitioners to provide compelling evidence. This case highlights the complexities of property law in Pakistan, particularly concerning tenancy rights and pre-emption claims. Keywords such as 'pre-emption law', 'court-fee deficiency', and 'tenancy rights' are critical in ... |
| 1978 SLD 903, (1978) 115 ITR 68 | IT REFERENCE No. 18 OF 1975 , decided on 08.07.1977 | This case revolves around the registration of a partnership firm under the Income-tax Act, 1961. The firm, Jain & Co., initially consisted of five partners but faced a challenge when one partner retired. The remaining partners executed a memorandum of agreement to modify the partnership terms. However, the Income-tax Officer found that the original partnership deed had effectively dissolved upon the retirement of the partner, and a valid new deed was not executed. The case highlights the importance of adhering to the legal requirements for partnership registration, including the necessity for a valid instrument of partnership and clarity on the shares of the partners. The court emphasized that a mere memorandum of agreement cannot substitute for a formal deed of partnership. This case serves as a critical reference for understanding partnership law in the context of tax registration, illustrating the legal complexities involved in partnership modifications and registrations.... |
| 1976 SLD 632, 1976 PLC 56 | WCK-120 of 1975 , decided on 13.11.1975 | In this significant case, the Labour Appellate Tribunal of Sindh addressed the procedural fairness surrounding the dismissal of a workmen's compensation claim for non-prosecution. The appellant, represented by advocate S. A. Channa, contended that he had sustained an injury while working, leading to a claim for compensation that was dismissed due to the absence of parties on hearing dates. The Tribunal found that the dismissal was legally unsound as it violated the principles of natural justice. Proper notice was not given to the parties, and the absence of the case file on critical dates compounded the issue. The decision underscores the importance of procedural compliance in judicial proceedings, reinforcing the rights of workers under the Workmen's Compensation Act. This case is essential for legal practitioners focusing on labor law, emphasizing the need for due process in adjudicating claims. Keywords such as 'workmen's compensation', 'labor law', 'legal rights', and 'procedural f... |
| 2017 SLD 1138 | STA No. 863/LB/2012 , decided on 27.04.2017 | This case revolves around a sales tax appeal by M/S. K&N Foods (Pvt) Ltd. against the decision of the learned Commissioner Inland Revenue (Appeals-I) regarding the disallowance of input tax credit amounting to Rs.4,862,541. The appellant contended that the adjudicating officer erred in law, particularly regarding the non-filing of e-files by the supplier. The court considered the arguments presented and found that the remand for denovo consideration was not justified. The ruling emphasized the importance of adhering to the procedure for sales tax invoicing and the necessity of electronic filing as mandated by the FBR. The outcome confirmed the prior decision and maintained the penalty imposed under the relevant provisions of the Sales Tax Act, 1990.... |
| 1955 SLD 216, (1955) 27 ITR 245 | D-2741 of 1955 , decided on 29.07.1955 | The 1955 case of Navinchandra Mafatlal vs. Commissioner of Income Tax before the Bombay High Court revolved around the interpretation of section 23A of the Indian Income-tax Act. This section allows the Income-tax Officer to treat undistributed profits as deemed dividends for tax purposes. The case highlights the procedural requirements for reopening assessments and the significance of proper notice to the taxpayer. The court ruled that an order under section 23A does not replace the need for a formal assessment order under section 34. The decision underscores the balance between tax authority powers and taxpayer rights, emphasizing the right to appeal and the necessity for adherence to natural justice principles. This case serves as a critical reference point in understanding income tax assessments and the legal obligations of tax authorities, making it relevant for tax law practitioners and scholars alike.... |
| 2022 SLD 909, 2022 PTD 1069, (2022) 126 TAX 26 | Writ Petition No. 39650 of 2019 , decided on 08.03.2022 | In the case of Messrs Asian Food Industries Limited vs. Federal Board of Revenue, the Lahore High Court examined the constitutional validity of a show-cause notice issued under the Income Tax Ordinance, 2001. The court focused on the interpretation of the term 'Change of Opinion' and its relevance to the tax assessment process. The court underscored that once a tax return is filed, it is treated as an assessment order, thus limiting the scope for reopening assessments based solely on changes in opinion. This decision reinforced the principles of tax administration and compliance, emphasizing that taxpayers must keep adequate records to support their declarations. The judgment aligns with recent trends in tax law, where adherence to procedural correctness and the importance of maintaining thorough documentation are increasingly highlighted. Legal precedents such as Edulji Dinshaw Limited v. Income Tax Officer and Northern Power Generation Company Limited v. Federation of Pakistan were r... |
| 1994 SLD 1165, 1994 KLR 72 | Crl. Misc. No. 4698-B of 1993 , decided on 12.01.1994 | This case revolves around the bail application of Ghulam Abbas, who was accused of serious charges under the Offence of Qazf (Enforcement of Hadd) Ordinance, 1979. The Lahore High Court scrutinized the evidence presented, particularly focusing on the affidavits provided by the complainant and the victim, which raised questions about their authenticity. The court underscored that the lack of motive for false accusations against the petitioner, along with corroborative medical evidence, necessitated a thorough examination of the case at trial. The decision to deny bail reflects a commitment to ensuring that justice is served expeditiously, highlighting the court's role in upholding the law while balancing the rights of the accused. This case is significant in understanding the application of Hudood laws in Pakistan and the procedural safeguards necessary in criminal proceedings.... |
| 2016 SLD 3560 = 2016 CLC 1585 | N/A , decided on 21.06.2011 | This case involves a civil revision petition regarding malicious prosecution. The petitioner, Mehrban, was acquitted of murder charges but sought damages from the respondent, Ghulam Hassan, claiming malicious prosecution. The Peshawar High Court reviewed the lower court's judgments, highlighting the essential elements needed to establish malicious prosecution, including malice and absence of reasonable cause. The court concluded that the prosecution was initiated based on reasonable grounds and that there was no evidence of malice. Thus, the petition was dismissed, reiterating the legal standards for malicious prosecution claims, which require clear evidence of wrongful intent and lack of justification. This case underscores the importance of evaluating the motivations behind criminal charges and the necessity for claimants to provide substantial proof to support their allegations of malicious prosecution.... |
| 2010 SLD 266, 2010 PLD 10 | Writ Petition No. 2888 of 2009 , decided on 21.01.2010 | In the case of Writ Petition No. 2888 of 2009, the Peshawar High Court addressed significant issues surrounding the legitimacy of a child born during a marriage, emphasizing the legal protections afforded to families under Islamic law. The court ruled in favor of maintaining the decisions of the Family Court and the Appellate Court, which had previously recognized the child as legitimate despite the petitioner's claims to the contrary. The petitioner, a doctor, argued that the child was born prematurely, asserting that this disqualified the child from legitimacy. However, the court highlighted the presumption of legitimacy provided by Islamic law, which states that a child born within six months of marriage is presumed legitimate. The court criticized the petitioner's failure to provide substantial evidence to support his claims, noting that he did not pursue available legal avenues such as DNA testing. The ruling underscores the importance of protecting the rights of children and fami... |
| 2000 SLD 2153, 2000 PLD 232 | First Appeal from Order No. 280 of 1999 , decided on 23.12.1999 | In the case of First Appeal from Order No. 280 of 1999, the Lahore High Court addressed the objections raised by the Cooperative House Building Society Limited against the attachment of property in a suit for recovery of a loan. The court examined the validity of the objections and found substantial evidence indicating that the Cooperative Society was fraudulent. The Registrar of Cooperative Societies had classified the society as defunct, which the appellant failed to rebut. The court emphasized the need for proper notice as per the Civil Procedure Code, ultimately dismissing the appeal. This case highlights the importance of due process and the consequences of failing to provide adequate evidence in legal proceedings involving property disputes.... |
| 2008 SLD 183, 2008 PTD 1921 | Complaint No. 31-L of 2004 , decided on 31.03.2004 | This case involves the Federal Tax Ombudsman addressing a complaint by Munir Brothers regarding the non-issuance of a tax refund after an order was determined in their favor. The decision highlighted issues of maladministration by the tax authorities, specifically their failure to issue a determined refund and maintain proper records as mandated by the Income Tax Ordinance. The Ombudsman underscored that the law does not allow withholding of refunds to cover expected liabilities and noted that the complainant had made several applications for the refund without success. The ruling emphasized the importance of timely issuance of tax refunds and accountability of tax officers in adhering to legal frameworks. This case serves as a critical example of taxpayer rights and the obligations of tax authorities, contributing to discussions on efficient tax administration and taxpayer grievances.... |
| 1997 SLD 410, 1997 PLD 1 | Presidents Reference No. 1 of 1996 , decided on 19.03.1997 | This case revolves around the legal status of State Subjects in Azad Jammu and Kashmir, specifically focusing on the implications of marriage to non-State Subjects. The Supreme Court addressed significant legal questions posed by the President regarding the citizenship status of women and their children in the context of marriage and nationality laws. The court clarified that women retain their State Subject status post-marriage to non-State Subjects, but their children do not automatically acquire this status. Furthermore, the ruling highlights that necessary amendments to citizenship laws can be made without adverse effects on the Kashmir issue, reinforcing the autonomy of local legislation in matters of citizenship. This case is significant for understanding the intersection of gender, nationality, and rights within the context of Kashmiri law, especially as it pertains to inheritance and property rights. The decision underscores the delicate balance between local laws and broader n... |
| 1988 SLD 1012, 1988 PLC 344 | D-991 of 1987 , decided on 29.03.1988 | In the case of Mantahar Ali M. Jatoi vs. The Government of Sind, the petitioner challenged the refusal of his appointment as a Civil Judge, despite being selected by the Sind Public Service Commission. The court addressed significant issues regarding civil servants' rights, political affiliations, and the lawful exercise of discretion by governmental authorities. The ruling highlighted that allegations of political activity without substantial evidence cannot justify the denial of public service appointments. Keywords such as 'civil service appointment', 'constitutional rights', 'political party membership', and 'judicial review' are relevant in the context of this case. The judgment reinforces the importance of lawful and fair treatment of citizens in public service matters.... |
| 2018 SLD 2584, 2018 PCRLJ 1264 | Cr. A. No. 25 of 2017 , decided on 25.06.2018 | In the case of The State vs. Shoaib Ahmed Sheikh and others, the Islamabad High Court addressed significant issues regarding judicial bias and integrity. The case arose from allegations of cheating, forgery, and money laundering against the defendants. The trial court had acquitted the accused, but the State appealed, citing the presiding judge's removal for accepting bribes as a critical factor that compromised the trial's integrity. The High Court ruled that a judge's slightest pecuniary interest disqualifies them, thus setting a precedent for judicial accountability. This ruling underscores the importance of impartiality in legal proceedings, ensuring that justice is both done and seen to be done. The case references various laws, including the Pakistan Penal Code and the Anti Money Laundering Act, highlighting the legal framework governing such offenses. The decision to remand the case for retrial reaffirms the judicial system's commitment to fairness and due process.... |
| 1998 SLD 1011 | I.T. APPEAL NO. 219 OF 2003 , decided on 05.02.2008 | In the case of Deputy Commissioner of Income-tax v. BPL Sanyo Finance Ltd., the Karnataka High Court addressed the issue of capital gains and the recognition of a capital loss stemming from the forfeiture of share application money. The court found that the loss of Rs. 32,50,000 claimed by the assessee was valid as a short-term capital loss under the Income-tax Act, 1961. This case highlights the importance of understanding the rights associated with share allotments and the implications of forfeiture on capital gains taxation. The court clarified that even if the full payment for shares was not made, the mere act of applying for shares and the subsequent forfeiture resulted in a loss that is recognized under the law. This ruling is significant for investors and financial entities as it provides clarity on the treatment of share application money and capital losses, ensuring that similar cases can be evaluated consistently in the future.... |
| 1983 SLD 1840, 1983 PLC 936 | KAR-626 of 1982 , decided on 01.02.1983 | The case centers around the appeal of Habib Bank Ltd. against a decision by the First Labour Court, which had allowed a grievance petition from Khumar Gul, a Chowkidar (guard) at the bank. The respondent was terminated due to involvement in a criminal case, which he claimed was unrelated to his employment. The Labour Court ruled that the respondent was indeed a workman entitled to challenge his termination. However, upon appeal, the Labour Appellate Tribunal found that the respondent's employment was strictly for guarding duties, and he failed to substantiate claims of performing additional manual tasks. Consequently, the appeal was upheld, and the original ruling was overturned, emphasizing the need for clear evidence in employment disputes. This case highlights the importance of understanding employment definitions under industrial laws and the implications of wrongful termination claims. Keywords include 'termination of service', 'industrial relations', 'Labour Appellate Tribunal', ... |
| 2009 SLD 1836, 2009 CLD 172 | Civil Transfer Application No.23 of 2008 , decided on 17.11.2008 | The case revolves around the transfer of a civil suit from the Banking Court to the Sindh High Court, emphasizing the principles of judicial efficiency and the need for consistent adjudication of related cases. The applicants, represented by Saalim Salam Ansari, sought this transfer, arguing that another suit involving the same parties was already pending in the High Court. The court's decision highlighted the concession from the respondents' counsel regarding the appropriateness of this transfer. This case is significant in illustrating procedural aspects under the Financial Institutions (Recovery of Finances) Ordinance and the Civil Procedure Code, particularly regarding the consolidation of related litigation. It serves as a precedent for future cases seeking similar transfers, reaffirming the judiciary's commitment to managing cases efficiently. Keywords include 'civil transfer application', 'Banking Court', 'judicial efficiency', and 'related litigation'.... |
| 2018 SLD 3059, 2018 YLR 49 | Civil Revision No. 19 of 2006 , decided on 10.11.2016 | This case revolves around a dispute over land ownership between the petitioners, claiming ancestral rights, and the respondents, who assert a communal gift transfer. The Supreme Appellate Court of Gilgit-Baltistan, presided by Justice Muhammad Alam, ruled on the validity of the claims based on the Specific Relief Act of 1877, particularly Section 42, which governs suits for declarations. The court found that both parties failed to provide adequate proof of their claims. The plaintiffs did not substantiate their assertion of ancestral property, and the defendants could not validate their ownership through a gift deed, which lacked the necessary consents from all relevant parties, including minors and the insane. Consequently, the court dismissed the revision petition, highlighting the importance of establishing clear title in property disputes. This case emphasizes the critical nature of documentary evidence and proper legal protocols in property ownership cases, aligning with current t... |
| 2001 SLD 262, 2001 PTD 1525, (2001) 84 TAX 86 | C.T.R. No.322 of 1991 , decided on 07.02.2001 | The Lahore High Court case C.T.R. No.322 of 1991 revolves around the interpretation of section 66-A of the Income Tax Ordinance, 1979. The court addressed whether this section has retrospective application on assessment proceedings prior to its introduction. The ruling clarified that the section is not procedural and cannot retroactively affect completed assessments. The decision emphasized the importance of adhering to earlier legal provisions and interpretations, particularly in relation to the Income Tax Act, 1922. This case serves as a precedent for future tax-related disputes, particularly concerning the applicability of new laws on past assessments. Key terms such as 'Income Tax Ordinance', 'retrospective application', and 'assessment proceedings' are trending legal keywords pertinent to tax law, making this case significant for legal scholars and practitioners.... |
| 2019 SLD 1620, 2019 PLC 797 | C.Ps. Nos. 212, 788, 620 of 2014, C.Ps. Nos. 483, , decided on 26.11.2018 | This case revolves around the interpretation and application of the Balochistan Provincial Employees Group Insurance Act, 2009, particularly concerning the time scale grant for government employees, specifically teachers. The petitioners argued that they were entitled to benefits under the Group Insurance Act based on their last pay scale after the grant of the time scale. However, the court clarified that the time scale grant is merely a financial benefit and does not constitute a promotion. The ruling highlighted the legal principle of estoppel, which prevents the petitioners from challenging the notification after benefiting from the time scale. The decision underscores the importance of understanding the distinction between promotions and time scale grants in the context of employee benefits. Keywords such as 'Balochistan Provincial Employees Group Insurance Act', 'time scale grant', and 'legal distinction' are crucial for SEO optimization in legal discussions and analyses.... |
| 2009 SLD 3254 = 2009 PCRLJ 1351 | Criminal Appeal No.80 of 2006 , decided on 10.06.2008 | The case revolves around the acquittal of Muhammad Ashraf alias Kali and Iftikhar Ahmad alias Khair by the Lahore High Court in a criminal appeal. The case was initially tried in the Anti-Terrorism Court where both were convicted under the Anti Terrorism Act, 1997 and the Penal Code for the murder of a police constable, Muhammad Tufail. The prosecution's evidence was primarily based on an extra-judicial confession and witness testimonies. However, the court found significant gaps in the evidence, including the lack of direct identification of the accused during the incident, which occurred at 3:30 a.m. in a dark environment. The court emphasized that the FIR did not name the appellants, and the evidence regarding weapon recoveries was not scientifically verified. This ruling underscores the critical importance of reliable evidence in criminal proceedings, particularly in capital cases, and highlights the principles of reasonable doubt in the judicial system.... |
| 2012 SLD 3196 = (2012) 343 ITR 439 | D-2741 of 2011 , decided on 21.02.2011 | In the case of Silver Land Developers (P.) Ltd. v. Empowered Committee, the Bombay High Court examined the eligibility of the petitioner for benefits under Section 80-IA of the Income-tax Act, 1961. The case revolved around the interpretation of the Industrial Park Scheme, 2002, which aimed to incentivize the establishment of industrial parks by providing significant tax deductions. The petitioners submitted an application for approval of their Information Technology Park on December 27, 2005, with an expected completion date of March 15, 2006. However, delays in construction led to a completion certificate being issued only on June 2, 2007. The Empowered Committee ruled that since the park did not commence operation by the stipulated date, the petitioners were ineligible for benefits under the scheme. The High Court, however, held that the requirement for completion by March 31, 2006, was not as rigid as interpreted by the Committee, as Section 80-IA did not explicitly mandate that th... |
| 1959 SLD 225, (1959) 35 ITR 103 | IT REFERRANCE No. 36 OF 1957 , decided on 11.03.1958 | The case IT REFERRANCE No. 36 OF 1957, decided by the Bombay High Court, involved key legal principles surrounding income tax and excess profits tax repayment. The judgment centered on the interpretation of various sections of the Indian Income-tax Act, 1922, and the Indian Finance Act of 1942. The court examined whether a repayment of excess profits tax should be classified as business income, which would invoke section 25(4) for tax relief. The judges highlighted the importance of statutory provisions in determining the nature of the income, ultimately ruling against the assessee. This case is significant for tax law, emphasizing the need for clarity in legislative language and its implications for taxpayers.... |
| 2017 SLD 2498, 2017 YLR 2135 | W.Ps. Nos. 8771 and 8571 of 2015 , decided on 24.11.2015 | This case revolves around the joint candidature for the positions of Chairman and Vice-Chairman of a Union Council in Bahawalpur. The petitioner, Mst. Sumera Bano, challenged the withdrawal of her counterpart's nomination papers, arguing that it violated the procedural requirements set forth in the Punjab Local Government (Conduct of Elections) Rules, 2013. The court emphasized the importance of joint consent for any withdrawal and ruled that a candidate could not unilaterally withdraw from a joint panel. This decision highlights the principles of electoral fairness and procedural integrity, ensuring that all candidates in a joint candidature are treated equitably under the law. The ruling also clarified that minor clerical errors in nomination papers should not lead to disqualification, reinforcing the notion of allowing candidates to rectify non-substantial defects.... |
| 2021 SLD 962, 2021 CLC 898 | I.C.A. No. 55556 of 2020 , decided on 24.12.2020 | The Lahore High Court case I.C.A. No. 55556 of 2020 addressed the Punjab Compulsory Teaching of the Holy Quran Act, emphasizing its enforcement in educational institutions. The appeal aimed to ensure that Muslims can lead their lives according to Islamic principles. Statements from high-ranking officials confirmed the commitment to implement the law effectively, ensuring that educational materials respect Islamic teachings. The case highlights the intersection of law, education, and religion in Pakistan, reflecting the ongoing efforts to integrate religious education within the public schooling system. The court's decision underscores the importance of compliance and oversight in educational content, a topic that remains relevant in discussions about religious education in modern curricula. Keywords such as 'Islamic education', 'Punjab law', and 'public interest litigation' are critical for understanding the context and implications of this decision.... |
| 2021 SLD 1700, 2021 PLD 550 | Criminal Appeal No. 251 of 2020 and Criminal Petit , decided on 04.01.2021 | This case addresses critical issues surrounding gang rape and the judicial process in Pakistan, emphasizing the importance of credible testimonies, medical evidence, and the treatment of victims in court proceedings. The Supreme Court's decision highlights the legal standards for proving rape, the role of forensic evidence, and the inadmissibility of questioning a victim's character. The ruling underscores the need for judicial reforms to ensure that victims are treated with dignity and that their rights are protected throughout the legal process. The case also draws attention to the societal attitudes towards victims of sexual violence and the necessity for legal frameworks that uphold their dignity and protect them from character assassination during trials. The ruling reinforces that the identity of the accused must be established beyond reasonable doubt and affirms the legal principle of benefit of doubt. This case is a landmark decision that seeks to improve the handling of sexual... |
| 1989 SLD 78, 1989 PTD 581, (1989) 60 TAX 66 | Income-tax Case No.24 of 1979 , decided on 05.10.1988 | In the case concerning the Income Tax Act, 1922, the Sindh High Court dealt with the complexities of tax law as it pertained to the losses incurred by the Messrs Amin Mohiuddin Foundation Ltd during the tumultuous period of East Pakistan's fall. The case revolved around the interpretation of Circular No. 11 issued by the Central Board of Revenue, which provided guidance on how to assess losses from current assets. The court found that the Income Tax Officer's assessment was flawed in that it did not fully consider the facts and circumstances surrounding the losses. The Tribunal had previously ruled in favor of the respondent, stating that the loss of assets should not be adjusted against the liabilities, which the court upheld. This case highlights the importance of accurate fact-finding and adherence to legal principles in tax assessments, especially in sensitive historical contexts. The decision reinforces the necessity for tax authorities to follow established guidelines and treat c... |
| 2012 SLD 10, (2012) 105 TAX 264, 2011 PTD 2440 | I.T.As. Nos. 838/LB and 857/LB of 2009 , decided on 01.12.2010 | The case of Messrs Shams Textile Mills Ltd. vs C.I.T. revolves around the interpretation of various sections of the Income Tax Ordinance, 2001, particularly regarding the classification of income from interest and scrap sales. The Tribunal clarified that income from interest on surplus funds is not part of business income, thus should be categorized as income from other sources. Additionally, the Tribunal ruled that proceeds from the sale of scrap, linked to the manufacturing process, must be treated as business income. The ruling also addressed the issue of excess perquisites, remanding the matter for further scrutiny to ensure compliance with statutory provisions. This case is significant for tax practitioners and businesses alike as it underscores the importance of precise classification in tax reporting and compliance. Key terms include 'income tax', 'business income', 'interest income', 'statutory allowances', and 'tax compliance'.... |
| 2024 SLD 42, 2024 SCMR 67 | Jail Petition No. 345 of 2017 and Criminal Petitio , decided on 25.09.2023 | This case involves the conviction of Sohail Akhtar for the murder of Adil Javed and the attempted murder of his son. On March 7, 2009, during a daylight incident, Akhtar fired upon Javed and his son, leading to Javed's death. The prosecution presented a strong case with credible eyewitness testimony and medical evidence. The High Court initially reduced Akhtar's death sentence to life imprisonment, prompting further appeals from both the petitioner and the complainant for sentence enhancement. The Supreme Court ultimately upheld the High Court's decision, emphasizing the strength of the evidence and the legality of the proceedings. The case highlights critical aspects of criminal law, including the standards of evidence required for conviction and the appeals process in serious criminal matters.... |
| 2001 SLD 1557, 2001 SCMR 1685 | Civil Petition No.369-K of 2000 , decided on 25.10.2000 | This case revolves around the legal intricacies of filing a second suit after the dismissal of the first under the Civil Procedure Code. The Supreme Court of Pakistan addressed the issue of whether the subsequent suit constituted a new cause of action or was barred by the dismissal of the earlier suit. The case involved complex family property disputes, highlighting the legal principles surrounding ownership rights, the implications of illiteracy in signing legal documents, and the procedural aspects of civil litigation. Key legal terms such as 'cause of action', 'non-prosecution', and 'maintainability' were central to the Court's deliberations. The decision underscores the importance of adhering to procedural laws while ensuring justice is served in property disputes, particularly in cases involving vulnerable parties. The ruling also sheds light on the interpretation of legal terminology as defined in Black's Law Dictionary, providing a significant precedent for future cases in simil... |
| 1993 SLD 759 = 1993 CLC 1720 | , decided on 21.03.1990 | This case revolves around a dispute regarding the eviction of a tenant under the Sindh Rented Premises Ordinance. The landlords sought to evict the tenant from a shop to fulfill their personal bona fide need for a family member's business expansion. The appeal contested the legitimacy of this need, citing previous actions of the landlords as evidence of ulterior motives. However, the court upheld the landlords' claims, noting that previous tenancy agreements and existing business premises did not undermine their current request. The decision highlights the importance of bona fide needs in landlord-tenant disputes, especially in the context of commercial properties. This case serves as a precedent for similar future disputes regarding the interpretation of bona fide needs under rental laws, emphasizing that landlords can pursue eviction even when they own other commercial properties, provided they can demonstrate a genuine need for the specific premises in question.... |
| 1952 SLD 268 = (1952) 22 ITR 377 | In the case of K. Raman & Co. v. State of Madras, the Madras High Court addressed the legality of the Collector's refusal to renew licenses under the Yarn Dealers' Control Order due to the petitioner's tax arrears. The court highlighted the fundamental rights of the petitioner to conduct business and clarified that tax arrears should not influence licensing decisions. This case underscores the importance of lawful administrative practices and the protection of citizens' rights in business operations. It serves as a landmark decision in the realm of administrative law and tax recovery, reinforcing the separation between tax collection processes and licensing authorities. The ruling is significant for businesses seeking clarity on regulatory compliance and the limits of governmental authority in enforcing tax-related restrictions. Keywords such as 'fundamental rights', 'licensing', 'administrative law', and 'tax recovery' are pivotal for understanding the implications of this case. This ... | |
| 2010 SLD 2740, (2010) 325 ITR 540 | D-2741 of 2010 , decided on 07.06.2010 | This case revolves around the tax obligations of Kanchanganga Sea Foods Ltd., which engaged in the chartering of fishing vessels from Eastwide Shipping Co. (HK) Ltd. for the purpose of fishing in India's exclusive economic zone. The Supreme Court of India addressed whether the income earned by the non-resident company was chargeable to tax in India given that the fishing operations occurred outside territorial waters. The Court concluded that the income was indeed taxable as the non-resident company received payment through the fish catch brought to an Indian port. This case highlights significant aspects of international taxation and the obligations of resident companies when dealing with non-residents, particularly in the fishing and export sectors. The ruling reinforces the importance of complying with tax deduction requirements under the Income-tax Act, 1961, specifically sections 195 and 5. Keywords include 'Income-tax Act', 'tax obligations', 'non-resident taxation', 'fishing ind... |
| 2003 SLD 2620, 2003 CLC 1078 | Constitutional Petitions Nos.1364 to 1369, 1385 to , decided on 27.03.2003 | In the case of Messrs Shahmurd Sugar Mills Ltd. vs. Government of Sindh, the Sindh High Court addressed multiple constitutional petitions regarding the payment of a 'quality premium' to sugarcane growers under the Sugar Factories Control Act, 1950. The petitioners argued that the provincial government lacked the authority to impose such payments after the expiration of the relevant ordinance. The court found that the law allowed for the provincial government to direct sugar mills to pay a quality premium based on sucrose recovery, emphasizing the goal of improving sugarcane quality. The decision reinforced the legal framework supporting the government's role in regulating agricultural pricing and incentivizing quality production, aligning with constitutional principles. This ruling is significant for stakeholders in the agricultural sector, particularly sugar mills and cane growers, impacting economic relations and regulatory practices in Sindh. Keywords such as 'sugar mills', 'quality... |
| 2013 SLD 2657, 2013 YLR 1487 | Writ Petition No. 6805 of 2011 , decided on 29.01.2013 | This case revolves around the execution of a decree for specific performance pertaining to an undivided share of a joint khata. The petitioner, Akhtar Abbas, challenged the orders passed by the Civil Judge and Additional District Judge regarding the execution of the decree in favor of the respondent, Muhammad Anwar. The Lahore High Court emphasized the importance of following due process in property law, particularly regarding partition and possession. The Court's decision highlights the necessity for clarity in property rights and the execution of decrees, especially in cases involving joint ownership. This ruling serves as a significant reference for future cases involving similar legal principles. Key legal terms such as 'specific performance', 'joint khata', and 'symbolic possession' are essential for understanding the implications of this case within the broader context of property law in Pakistan.... |
| 2022 SLD 1021, 2022 SCMR 933 | Civil Appeals Nos. 39-K to 40-K of 2021 , decided on 07.03.2022 | In the case of Khudadad vs. Syed Ghazanfar Ali Shah, the Supreme Court of Pakistan dealt with the issue of specific performance of a property sale agreement. The appeals were dismissed due to the appellant's failure to prove the execution of the agreement and the time-barred nature of the suit under the Limitation Act. The court highlighted the necessity of independent witnesses and proper attestation in property transactions, reinforcing the legal principle that co-owners cannot sell property without the consent of all parties involved. This decision underscores the importance of adhering to legal formalities and the implications of the Limitation Act in civil suits. Keywords such as 'specific performance', 'property law', 'Limitation Act', and 'co-owner rights' are essential in understanding this case and its broader implications in property law disputes.... |
| 2022 SLD 956, 2022 SCMR 1140 | Civil Petitions Nos. 682-L to 684-L and 768-L of 2 , decided on 18.02.2022 | In the case concerning the Sales Tax Act, 1990, the Supreme Court of Pakistan deliberated on the legality of show cause notices issued by the tax authorities against Messrs Pepsi Cola International. The notices were challenged on the grounds that they were based on conjectural valuations of the concentrate used by the taxpayer. The Lahore High Court had previously held these notices in abeyance until the valuation by a designated committee was conducted, ensuring adherence to legal stipulations under the Sales Tax Act. The Supreme Court upheld this decision, reinforcing the necessity of a Valuation Committee in determining tax liabilities where prices are not readily ascertainable. This decision underscores the importance of legal processes in tax assessments and the protection of taxpayer rights in Pakistan, especially in complex tax matters involving significant financial implications.... |
| 2004 SLD 1124, 2004 SCMR 1178 | Criminal Appeals Nos. 109 and 111 of 1997 , decided on 20.04.2004 | This case revolves around the appeals of Shafi Muhammad Sehwani and Abdul Qadir Shaukat against their convictions under the Ehtesab Ordinance, which was aimed at combating corruption in public offices. The Supreme Court scrutinized the evidence presented and determined that the prosecution had not established a solid basis for the charges of corruption. The Court pointed out that the necessary element of mens rea was lacking, and the irregularities alleged were related to the administrative and regulatory processes concerning the allotment and usage of a plot of land intended for a swimming pool. The appellants were accused of misleading the Chairman of the CDA regarding the restoration charges of the plot, but the Court found that the actions taken were within the framework of regularization procedures that had been repeatedly addressed by the CDA over the years. The decision underscores the importance of robust evidence in corruption cases and the legal protections afforded to indivi... |
| 2020 SLD 2002 = 2020 CLD 1128 | C.O. No. 25683 of 2019 , decided on 08.06.2020 | This case revolves around the approval of a Scheme of Arrangement for the reconstruction and de-merger of PressonDescon International (Private) Limited and its associated entities. The Lahore High Court addressed the legalities surrounding corporate restructuring under the Companies Act, 2017, focusing on the powers of the Securities and Exchange Commission and the obligations of the petitioners to disclose relevant financial and operational information. The court highlighted the importance of shareholder consent and the necessity for meetings to be conducted properly. The ruling emphasized the court's role as a facilitator rather than a decision-maker in corporate affairs, asserting that as long as statutory requirements are met, the court should respect the collective will of the shareholders. The decision reinforces the principles of corporate governance, transparency, and the legal frameworks governing mergers and demergers in Pakistan's corporate landscape.... |
| 1989 SLD 716, 1989 SCMR 707, 1989 SLD 1272 | Civil Petition No.1043 of 1984 , decided on 20.11.1988 | This case revolves around the dismissal of the petitioner, SABIR HUSSAIN, from his position as Block Officer due to alleged misconduct. The petitioner contended that the entire proceeding against him was motivated by animosity from the DIVISIONAL FOREST OFFICER, leading to an unfair dismissal without the requisite enquiry. The Supreme Court of Pakistan, upon reviewing the circumstances, determined that the dismissal lacked legal foundation and warranted further consideration. The ruling underscored the critical importance of conducting proper enquiries in disciplinary actions to ensure justice and uphold the rights of employees. This decision serves as a significant precedent in administrative law, emphasizing the necessity for transparency and fairness in proceedings that affect an individual's employment status. The court's ruling is expected to resonate within legal circles, particularly among advocates and practitioners of labor and employment law, highlighting the judiciary's role... |
| 1985 SLD 1398 = (1985) 156 ITR 629 | T.C.P No. 228 OF 1984 , decided on 10.12.1984 | This case revolves around the interpretation of sections 37(1) and 36(1)(ii) of the Income-tax Act, 1961, particularly regarding the deductibility of incentive bonuses paid by employers. The Madras High Court clarified that incentive bonuses, which are additional to the regular bonuses mandated by the Payment of Bonus Act, are legitimate business expenditures and should be allowed as deductions under section 37(1). The court emphasized that since section 36(1)(ii) specifically pertains to bonuses under the Payment of Bonus Act, it does not apply to incentive bonuses, attendance bonuses, or customary bonuses. This ruling is significant for businesses seeking tax deductions for various forms of employee compensation. The decision underscores the necessity for clear definitions of expenditure types under tax law, particularly in the context of bonus payments, which can have substantial implications for business accounting and tax strategy. Understanding the nuances of tax law regarding em... |
| 1992 SLD 1124, 1992 CLC 2492 | C.MA. No. 6979 of 1986 (in Suit No. 815 of 1977) , decided on 15.01.1987 | This case centers around the withdrawal of a suit for the dissolution of a partnership and the issues surrounding the rights of the plaintiffs to withdraw their case. The Sindh High Court, presided over by Justice Tanzil-ur-Rahman, emphasized the absolute right of the plaintiffs to withdraw their suit at any time, provided no preliminary decree had been passed. The decision referenced previous case law to support the ruling, particularly focusing on the implications of interim orders and the inherent powers of the court. The court also addressed applications made by the defendants to transpose parties and to seek judgment based on admissions, ultimately dismissing these applications due to lack of merit. The ruling clarifies important procedural aspects of civil litigation, particularly regarding the rights of plaintiffs under the Civil Procedure Code and the implications of the Partnership Act. Key legal principles discussed include the withdrawal of suits, the conditions under which ... |
| 2022 SLD 893 = 2022 PTD 809 | P.T.R. No. 708 of 2008 , decided on 09.06.2021 | This case revolves around the interpretation of the Income Tax Ordinance regarding the limitation period for tax assessments. The Lahore High Court addressed whether the duration for an assessment includes the time taken to serve the order to the taxpayer. The court concluded that the limitation period as per Section 64 of the repealed Income Tax Ordinance, 1979, does not encompass the time for order service, emphasizing the need for a decision to be declared and communicated effectively. This case references key legal precedents, particularly the ruling in Mujahid Soap and Chemical Industries, which reinforces the necessity for clear communication of adjudicatory decisions. The outcome favors the taxpayer, establishing a vital legal principle regarding tax assessments and the timeline for such processes, ensuring that taxpayers are adequately informed of decisions affecting their obligations.... |
| 1936 SLD 10, (1936) 4 ITR 97 | CIVIL REFERENCE No. 21 OF 1934 , decided on 25.02.1935 | This case revolves around the application of the Income Tax Act, focusing on sections related to best assessment and compliance with tax notices. The Rangoon High Court addressed the issues arising from the appointment of a receiver and the implications for the assessee's obligations under the law. The court found that the actions taken by the Income Tax authorities were valid and upheld the assessment despite the claims of non-compliance due to the receiver's appointment status. This case serves as a critical reference for understanding the intersection of receiver appointments and tax law compliance, highlighting the necessity for firms to adhere strictly to legal requirements. Keywords like 'Income Tax compliance', 'receiver appointment implications', and 'tax assessment law' are essential for understanding the legal landscape surrounding income tax disputes.... |
| 1991 SLD 2000, 1991 PLC 1047 | Writ Petition No. 8508 of 1990 , decided on 19.05.1991 | This case revolves around the arbitrary termination of several petitioners who were appointed to government positions on an ad-hoc basis. The Lahore High Court addressed significant legal questions regarding the jurisdiction of the High Court under Article 199 of the Constitution and the applicability of Article 212 concerning the Service Tribunals Act. The petitioners, having been appointed by the Prime Minister's Secretariat against substantive vacancies, argued that their rights were violated when their services were terminated based solely on a Cabinet decision without independent review. The Court found that the petitioners had met all qualifications and had vested rights that were disregarded in an arbitrary manner. The judgment emphasizes the necessity for independent decision-making in administrative contexts and the importance of equal treatment in government employment, particularly in light of the provisions for due process and equality guaranteed in the Constitution. This r... |