Pakistani case law library
Pak Law GPT gives lawyers, students and litigants access to reported Pakistani judgments in Urdu and English. Every judgment below is published from our case-law database with its original reported text, so you can read the citation and the judgment content directly.
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Reported judgments28,856 records
2022 PLD 552 KARACHI-HIGH-COURT-SINDH
ARY COMMUNICATIONS LIMITED VS COUNCIL OF COMPLAINTS, ISLAMABAD Delegatus non potest delegare---Scope---Delegated power---Acting under dictation is against unsanctioned delegation, derived from maxim delegatus non potest delegare, which lays…
2022 PLD 552 KARACHI-HIGH-COURT-SINDH
ARY COMMUNICATIONS LIMITED VS COUNCIL OF COMPLAINTS, ISLAMABAD art. 199---Constitutional jurisdiction---Judicial review---Substitute of appeal---Scope---Judicial review is not a substitute for an appeal, the same lies within its own paramet…
2022 PLD 552 KARACHI-HIGH-COURT-SINDH
ARY COMMUNICATIONS LIMITED VS COUNCIL OF COMPLAINTS, ISLAMABAD S. 26---Pakistan Electronic Media Authority (Council of Complaints) Rules, 2010, R.8---Electronic Media (Programmes and Advertisements) Code of Conduct, 2015---Council of Compla…
2022 PLD 552 KARACHI-HIGH-COURT-SINDH
ARY COMMUNICATIONS LIMITED VS COUNCIL OF COMPLAINTS, ISLAMABAD Statutory powers, exercise of---Principle---Where a statutory power vests in a particular authority and discharge of reciprocal duty is its responsibility, that authority cannot…
2022 PLD 565 KARACHI-HIGH-COURT-SINDH
Mrs. SARDAR BEGUM FAROOQUI VS Dr. AZHAR MASOOD AHMED FAROOQUI art. 128---Constitution of Pakistan, art. 35---Birth during marriage conclusive proof of legitimacy---Protection of family---Scope---Plaintiff assailed the dismissal of her appli…
2022 PLD 572 KARACHI-HIGH-COURT-SINDH
MUHAMMAD AIJAZ VS MUHAMMAD AZAM S.12---agreement to sell---Balance consideration paid---appellant filed suit for specific performance of agreement to sell against respondents---Respondents filed their joint written statement while sale agre…
2022 PLD 47 KARACHI-HIGH-COURT-SINDH
VS Ss. 31, 40, 41, 56 & 57---Reference before High Court under S. 57 of the Stamp Act, 1899 ('the 1899 Act')---Pre-requisites---For maintaining a Reference the requirement of S.56 of Stamp Act, 1899 was such that if the Collector acting und…
2022 PLD 47 KARACHI-HIGH-COURT-SINDH
VS S. 3---Property sold on the basis of a court decree---Value of property for purposes of calculation of stamp duty---Scope---Where an instrument was registered in performance of a court decree it ought to be on the basis of value determin…
2022 PLD 47 KARACHI-HIGH-COURT-SINDH
VS Ss. 32 & 33---Examination and impounding of instruments---Scope---Complaint by a private person could not be made basis for impounding an instrument when a certificate to the effect i.e. order under S. 32 of the Stamp Act, 1899 had alrea…
2022 PTD 8 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOM HOUSE, KARACHI VS Syed JAVED AHMED Ss.139 & 2(s)---Declaration of passenger or crew of baggage---Smuggling---Verbal declaration---Scope---Question before High Court was…
2022 PTD 39 KARACHI-HIGH-COURT-SINDH
QUALITY STEEL RE-ROLLING MILL VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S.74-a [as inserted by Finance act, 2017]---SRO No.583(I)/2017 dated 1-7-2017---Vires of notification---Variation in incidence of taxation…
2022 PTD 59 KARACHI-HIGH-COURT-SINDH
PANJGOOR GOODS TRANSPORT CO. VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss. 2(s), 156(2), 157(2) & 196---SRO No.499(I)/2009, dated 13-06-2009---Smuggling of goods---Confiscation of vehicle---Respondent was a…
2022 PTD 94 KARACHI-HIGH-COURT-SINDH
UNIVERSAL ENTERPRISE VS CUSTOM APPELLATE TRIBUNAL Ss.25 & 196----Import of goods---Determination of customs value of goods---Onus on importer to discharge burden with regard to determination of value of goods---Scope---Question before High…
2022 PTD 109 KARACHI-HIGH-COURT-SINDH
Dr. ZAFAR SAJJAD VS COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE-III, KARACHI Ss.2(20), 12, 18(b), 120, 122(9), 133 & Sched.II, Part-III Cl. 1(2) proviso [as inserted by Finance Act, 2019]---Tax payer, a permanent employee of a H…
2022 PTD 168 KARACHI-HIGH-COURT-SINDH
SAMAD PIPE INDUSTRIES (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary, Revenue Division Chairman, Islamabad Ss.79 & 81---Constitution of Pakistan, Art.199---Constitutional petition---Goods declaration---Provisional assessment---Dete…
2022 PTD 205 KARACHI-HIGH-COURT-SINDH
LOUIS DREYFUS COMPANY PAKISTAN (PVT.) LTD. VS FEDERAL BOARD OF REVENUE Ss.71, 3 & 8---Sales Tax General Order No. 105/2019 dated 13.12.2019---Sales Tax Liability---Adjustment/refund of sales tax paid under special procedures---Scope---Petit…
2022 PTD 212 KARACHI-HIGH-COURT-SINDH
AMSONS TEXTILE MILLS (PVT.) LIMITED VS FEDERATION OF PAKISTAN S.4(d)---Notification SRO 509(I)/2009 dated 09-07-2007 and SRO 1125 (I)/ 2011 dated 31-12-2011---Civil Procedure Code (V of 1908), S.11---Suit for declaration and injunction---Ze…
2022 PTD 245 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS FORTE IMPEX Ss.162, 163 & 196---Prevention of smuggling---Power to issue search warrant---Power to search and arrest without warrant---Question before High Court was whether Appellate Tribunal was justified in declar…
2022 PTD 266 KARACHI-HIGH-COURT-SINDH
PAKISTAN MOBILE COMMUNICATIONS LTD. VS PAKISTAN / FEDERATION OF PAKISTAN Conferment---Principle---Jurisdiction is not conferred on mere surrender of a litigant by filing a lis before a Court or authority---Jurisdiction is conferred as to wh…
2022 PTD 266 KARACHI-HIGH-COURT-SINDH
PAKISTAN MOBILE COMMUNICATIONS LTD. VS PAKISTAN / FEDERATION OF PAKISTAN S.3, First Schedule, Table II, Item 6A---Sindh Sales Tax on Services Act (XII of 2011)---Constitution of Pakistan, Arts.142, 199, Fourth Schedule Entry Nos. 58 & 59---…
2022 PTD 266 KARACHI-HIGH-COURT-SINDH
PAKISTAN MOBILE COMMUNICATIONS LTD. VS PAKISTAN / FEDERATION OF PAKISTAN Conflict between a provision of statute and Constitution---Principle---In such conflict, the statute must yield to the superior mandate of the Constitution.
2022 PTD 290 KARACHI-HIGH-COURT-SINDH
OBS PAKISTAN (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Ex-Officio Chairman Federal Board of Revenue Ss.170 & 221---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4 (1)---Federal Board of Revenue Circular No.4 of 20…
2022 PTD 310 KARACHI-HIGH-COURT-SINDH
HONG KONG SHANGHAI BANKING CORPORATION LTD. VS DEPUTY COMMISSIONER OF INCOME TAX Ss.61, 62, 135 & 136---Banking Companies Ordinance (LVII of 1962), Ss.41, 83(5) & 91-A---Loan to employees---Factual controversy---Appellant/taxpayer was a Ban…
2022 PTD 345 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS FILTERS PAKISTAN (PVT.) LTD. Ss.11, 74 & 47---assessment of Tax and Recovery of Tax not levied or short levied or erroneously refunded---Time-frame prescribed by S.11(5) of Sales Tax act, 1990 for issuance of…
2022 PTD 363 KARACHI-HIGH-COURT-SINDH
DRIVELINE MOTORS LTD. VS FEDERATION OF PAKISTAN through Secretary/Chairman Federal Board of Revenue Ss.138 & 196---Customs Rules, 2001, Rr.86 & 89---Frustrated cargo---Re-export of shipment---Principle---Dispute was with regard to re-export…
2022 PTD 372 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS ABDULLAH TRADERS Ss.25-a, 32 & 32(3a)---Valuation ruling---Determination---Dispute was with regard to applicability of proper valuation ruling---Goods declaration in question was filed prior to insertion of S.25-a(4)…
2022 PTD 390 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE ZONE-I VS FAIZAN STEEL Ss.71, 3 & 47---Sales Tax (Special Procedure) Rules, 2007, Rr.58H, 58F & 58G---Sales tax liability, computation of---Payment of additional sales tax---Special procedure---Special procedure…
2022 PTD 402 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS VS ABDUL GHAFOOR Ss.156(2) & 196---Smuggling---Nomenclature of goods---Goods were seized by authorities for discrepancy of showing the same as LCD TVs instead of LED TVs---Validity---Show-cause notice did not demons…
2022 PTD 410 KARACHI-HIGH-COURT-SINDH
SEA KING SHIPPING AGENCIES VS ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT R.101---Responsibilities of licensee---Scope---Rule 101(e) of Customs Rules, 2001, requires a clearing agent to pay the evad…
2022 PTD 410 KARACHI-HIGH-COURT-SINDH
SEA KING SHIPPING AGENCIES VS ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT art.199---Customs act (IV of 1969), S.209---Constitutional petition---Liability of principal and agents---Clearing agent, re…
2022 PTD 410 KARACHI-HIGH-COURT-SINDH
SEA KING SHIPPING AGENCIES VS ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT S.209---Liability of principal and agents---Scope---Section 209 of Customs Act, 1969 does not extend its arms against a clea…
2022 PTD 431 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS ALLIED ENGINEERING AND SERVICES LTD. S.81---Provisional determination of liability---Delay in making final determination---Effect---Goods of the respondent were released provisionally on its application---Provisional…
2022 PTD 439 KARACHI-HIGH-COURT-SINDH
ALPHA INSURANCE COMPANY LIMITED VS The COMMISSIONER OF INCOME TAX CENTRAL ZONE-A, KARACHI Ss.65 & 136---additional assessment---Exercise of authority under S.65 of Income Tax Ordinance, 1979 for additional assessment of taxpayer---Inadmissi…
2022 PTD 467 KARACHI-HIGH-COURT-SINDH
COMMISSIONER (LEGAL DIVISION) LARGE TAXPAYER UNIT, KARACHI VS BROOK BOND PAKISTAN LIMITED, KARACHI Ss.50(4a), 52 & 86---Sales of Goods act (III of 1930), S. 4---Income Tax Ordinance (XXXI of 2001), S. 133(4)---Commission/trade discount---as…
2022 PTD 512 KARACHI-HIGH-COURT-SINDH
FALAK JAN VS FEDERATION OF PAKISTAN through Secretary,Ministry of Finance, Islamabad Ss.19 & 196---Diplomatic and Consular Privileges Act (IX of 1972), First Schedule---Notification SRO No.577(I)/2006 dated 05-06-2006---Reference---Exemptio…
2022 PTD 539 KARACHI-HIGH-COURT-SINDH
OUTDOORSMAN VS FEDERATION OF PAKISTAN through Secretary Ministry of Commerce, Islamabad Notification SRO No.772(I)/2018, dated 14-6-2018---Sindh Arms Act (V of 2013), Ss.4, 5, 9 & 10---Constitution of Pakistan, Art.199---Import of arms by d…
2022 PTD 558 KARACHI-HIGH-COURT-SINDH
ALLIED ENGINEERING AND SERVICES LTD. VS The COMMISSIONER INLAND REVENUE, ZONE-II Ss.67, 169, 18, 20 & 11----Deductions---Deductions in computing income chargeable under head "Income from Business"---Composite business activities---Expenses…
2022 PTD 576 KARACHI-HIGH-COURT-SINDH
IMS HEALTH PAKISTAN (PRIVATE) LIMITED VS COMMISSIONER-III, SINDH REVENUE BOARD Ss.3, 5, 8, 44, 47, 63 & Second Schedule Tariff Heading 98500---Reference---Value of taxable services---Determination---Fee for provision of services---Default i…
2022 PTD 618 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE (ZONE-III), LARGE TAXPAYERS UNIT VS NEW JUBILEE INSURANCE CO. LIMITED Ss.26(a), 99, 122 (5A) & 133---Term 'subject to adjustment'---Amendment of assessment---Scope---Authorities withdrew the advantage given to ta…
2022 PTD 634 KARACHI-HIGH-COURT-SINDH
GOVIND RAM VS The FEDERATION OF PAKISTAN through Secretary Finance Ss.3 & 5---Offence of money laundering---National Executive Committee to combat money laundering---Scope---Under the Anti-Money Laundering Act, 2010, a person is presumed to…
2022 PTD 634 KARACHI-HIGH-COURT-SINDH
GOVIND RAM VS The FEDERATION OF PAKISTAN through Secretary Finance S.111---anti-Money Laundering act (VII of 2010), S.3---Unexplained income or assets---Offence of money laundering---Scope---Non-declaration of an asset by an assessee under…
2022 PTD 634 KARACHI-HIGH-COURT-SINDH
GOVIND RAM VS The FEDERATION OF PAKISTAN through Secretary Finance S.176---anti-Money Laundering act (VII of 2010), S. 3---Notice to obtain information or evidence---Offence of money laundering---Scope---Petitioners through constitutional p…
2022 PTD 642 KARACHI-HIGH-COURT-SINDH
K.K. MART (MULTAN) VS S.S. TRADERS R.4---Customs act (IV of 1969) S.196---adjudication by Customs appellate Tribunal---Distribution of work among Benches---Transfer of pending appellate matter to another Bench---Scope---Question before High…
2022 PTD 648 KARACHI-HIGH-COURT-SINDH
The COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI VS FEROZUDDIN KHAN "Tax Avoidance" and "Tax Evasion"---Distinction---Tax avoidance was permissible under law whereas tax evasion entailed penalty as it was always open for taxpayer to a…
2022 PTD 648 KARACHI-HIGH-COURT-SINDH
The COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI VS FEROZUDDIN KHAN Ss.2(1)(16) & 27---"Net wealth"; computation of---Incidence of wealth tax upon property belonging to minor children of taxpayer---Inclusion of wealth of minor(s) in w…
2022 PTD 656 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS, through Additional Collector of Customs (Adjudication) VS DANISH IQBAL ENTERPRISES, (CHAL-2160), KARACHI Ss. 32, 32a & 196---False statements, or error---Fiscal fraud by Clearing agents---Production of "Cross Border Ce…
2022 PTD 674 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS Ms. SHAZIA AMAN Ss.25-a, 194-a(1) & 196---Customs Rules, 2001, R.107(a)---Valuation Ruling, applicability of---appeal---Limitation---authorities were aggrieved of order passed by Customs appellate Tribunal on the ple…
2022 PTD 716 KARACHI-HIGH-COURT-SINDH
SALEEM BUTT VS PAKISTAN through Secretary Revenue Division S.177(1)---Specific Relief act (I of 1877), Ss.42 & 54---Suit for declaration and injunction---Mala fide, proof of---Show-cause notice---Plaintiff / taxpayer assailed show-cause not…
2022 PTD 732 KARACHI-HIGH-COURT-SINDH
SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad Explanation---Scope---Explanation in a statute/enactment does form an integral part to the extent of explaining and elaborating meaning of the w…
2022 PTD 732 KARACHI-HIGH-COURT-SINDH
SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Scope---First proviso of S.81 of the Customs Act, 1969 provides that in case the goods are being…
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