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 39 PESHAWAR-HIGH-COURT
BAHADAR HILAL VS ANWAR HAYAT O. XLV, R. 15---Consequences of not following the provision of R.15, O. XLV of Civil Procedure Code, 1908 had not been provided in the law---Consequences could not be taken to the effect of nullifying the judgme…
2022 PLD 39 PESHAWAR-HIGH-COURT
BAHADAR HILAL VS ANWAR HAYAT arts. 187 & 190---Judgment, implementation of---Execution---Deeming clause---Scope---High Court under art.187 of the Constitution was duty bound and it was the duty of executing Court under art. 190 of the Const…
2022 PTD 11 PESHAWAR-HIGH-COURT
SIKANDAR HAYAT VS FEDERATION OF PAKISTAN S.53, Second Schedule, Part-I, Cl.146 & Part-IV, Cl.110---Notification SRO No.1213(I)/2018 dated 5-10-2018---Tax relief---Petitioners were civil servants who claimed tax relief in their salaries on t…
2022 PTD 171 PESHAWAR-HIGH-COURT
TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. VS GOVERNMENT OF PAKISTAN arts. 8 & 199---Constitutional jurisdiction of High Court---Vires of legislative instrument---Criteria---For testing vires of legislative instrument, the only criteria is…
2022 PTD 171 PESHAWAR-HIGH-COURT
TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. VS GOVERNMENT OF PAKISTAN Object, purpose and scope---Purpose of interpretation is reaching at true intention of the Legislature---When it is manifestly clear from express words employed by the Leg…
2022 PTD 171 PESHAWAR-HIGH-COURT
TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. VS GOVERNMENT OF PAKISTAN Mala fide cannot be attributed to Legislature. Head NotesCase Description
2022 PTD 171 PESHAWAR-HIGH-COURT
TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. VS GOVERNMENT OF PAKISTAN S.13(1), (2), (6) & Sixth Schedule, item No.152--- Constitution of Pakistan, Art. 199---Constitutional petition---Tax exemption---Reading down, doctrine of---Applicability…
2022 PTD 254 PESHAWAR-HIGH-COURT
NEW MOHMAND STEEL MILLS VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad Sixth Schedule, entry No. 153--- Federal Excise Act (VII of 2005), First Schedule, Table 1, entry No. 58 [as inserted throug…
2022 PTD 283 PESHAWAR-HIGH-COURT
COMMISSIONER INLAND REVENUE VS MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA "Cease", meaning of---"Cease" meant to stop, forfeit, suspend, or bring to an end, to become extinct or to pass away. Head NotesCase Description
2022 PTD 283 PESHAWAR-HIGH-COURT
COMMISSIONER INLAND REVENUE VS MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA Ss.53, 133 & Second Sched.---Constitution of Pakistan, Arts.247, 246 & 265---Tribal Areas---Merger of Tribal Areas into settled areas---Automatic applicability of Inco…
2022 PTD 406 PESHAWAR-HIGH-COURT
A.Q. CUSTOMS AGENCY VS FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman FBR, Islamabad appendix-E, para. 3(1)---Constitution of Pakistan, art. 199---Constitutional petition---Import of vehicle---Category, determination of-…
2022 PTD 477 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI Ss. 181 & 157---SRO No.499(I)/2009, dated: 13-06-2009---Confiscation, extent of---Option to pay fine in lieu of confiscated goods---Scope---Department after confiscation of smuggled goods and…
2022 PTD 477 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI S. 157---Extent of confiscation---Scope---Goods as well as the conveyance carrying it, when enters into the territorial jurisdiction of the country in violation of the provisions of the Custo…
2022 PTD 477 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI Taxing statute---Scope---Courts while interpreting a taxing statute must construe the same in the light of what is clearly expressed---Neither any implied meaning can be added to it, nor the…
2022 PTD 477 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI S.181---Option to pay fine in lieu of confiscated goods---Scope---Provisions of S. 181 of Customs Act, 1969, empower the adjudicating officer to provide an option to the owner of the goods to…
2022 PTD 477 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI S.181---Option to pay fine in lieu of confiscated goods---Scope---Section 181 of Customs Act, 1969, also empowers the Board to fix the amount of fine which, in lieu of confiscation, shall be…
2022 PTD 585 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASSEF ULLAH Literal or grammatical rule---Applicability---Words used in text are to be given or interpreted in their natural or ordinary meaning---After interpretation, if meani…
2022 PTD 585 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASSEF ULLAH Ss.19, 32(3a) & 196---Notification SRO No.499 (I)/2013 dated 12-06-2013---Exemption, entitlement of---Dispute was with regard to seeking exemption from duty and taxe…
2022 PTD 585 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASSEF ULLAH Retrospective effect---Principle---Notification which confers a benefit or right to a person can be given retrospective effect---Notification which disturbs or impai…
2022 PTD 729 PESHAWAR-HIGH-COURT
LUCKY CEMENT LIMITED VS FEDERATION OF PAKISTAN through Secretary Economic Affairs, Revenue Division, Islamabad S.11(2)---Show-cause notice---Tax not paid---Petitioner was income tax assessee, who called in question show-cause notices for ta…
2022 PTD 981 PESHAWAR-HIGH-COURT
QASIM SHAH MARBLE FACTORY UMARY, DISTRICT BAJUR VS FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Preamble---Notifications SRO No.1212(I)/2018 dated 5-10-2018 & SRO No.1213(I)/2018 dated 5-10-2018-…
2022 PTD 1477 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, JAMRUD ROAD, PESHAWAR VS KHYBER TEA AND FOOD COMPANY S.196---Reference---High Court, jurisdiction of---Question of fact---Reappraisal of evidence---Scope---Question was with regard to import…
2022 PTD 1496 PESHAWAR-HIGH-COURT
DIRECTOR INTELLIGENCE AND INVESTIGATION, (CUSTOMS), PESHAWAR VS KHYBER TEA AND FOOD COMPANY, PESHAWAR S.196---Reference---High Court, jurisdiction of---Question of fact---Scope---Question was with regard to import of goods---Validity---Refe…
2022 PTD 1616 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS KHYBER TEA AND FOOD COMPANY, PESHAWAR S.196---Reference---High Court, jurisdiction of---Question of fact---Scope---Question was with regard to import of goods in question---Two f…
2022 PTD 1776 PESHAWAR-HIGH-COURT
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR VS GADOON TEXTILE MILLS, GADOON AMAZAI SWABI Ss.8(ca), 47 & 73---Refund of sales tax---Tax credit not allowed---Dispute was with regard to tax credit not allowed on the ground that…
2022 PTD 1932 PESHAWAR-HIGH-COURT
COMMISSIONER INLAND REVENUE, PESHAWAR VS TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR Ss.11 & 30---Non-payment or short payment of sales tax---Commissioner Inland Revenue authorizing his subordinate Officers of Inland Revenue to e…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi Ss. 3 & 3a---Constitution of Pakistan, arts. 165, 70, Fourth Sched. Part I, Entry No. 50---Levy of tax---Shares of Cantonment Boards in the…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi art. 165---Exemption of certain public property from taxation---Lifting the veil of incorporation---Scope---For the Court(s) to make use of…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi S. 60---State Bank of Pakistan Act (XXXIII of 1956), Ss. 3, 4, 8A, 9A, 9B, 24 & 49---Constitution of Pakistan, Arts. 199 & 165---Constitutio…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi Ss. 11, 60 & 99---Cantonment Board---General power of taxation---Exemption in the case of buildings---Scope---Cantonment Board(s) establishe…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi art. 3---Constitution of Pakistan, art. 70, Fourth Sched. Part I, Entry No. 50---Urban immovable property tax to cease to be leviable in can…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi art. 165---Exemption of certain public property from taxation---Lifting the veil of incorporation---Scope---Corporation or instrumentality o…
2022 PLD 46 PESHAWAR-HIGH-COURT
STATE BANK OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Defense, Rawalpindi Ss. 60 & 277---Constitution of Pakistan, Art. 199---Constitutional petition---General power of taxation---Revision---Alternate remedy, avail…
2022 PLD 68 PESHAWAR-HIGH-COURT
Professor Dr. IFTIKHAR AHMAD VS GOVERNOR KHYBER PAKHTUNKHWA S. 12(8)---Constitution of Pakistan, Art. 199---Constitutional petition--- Forced leave--- Misconduct--- Petitioner was ex-Vice Chancellor of Gomal University D.I. Khan, who critic…
2022 PLD 83 PESHAWAR-HIGH-COURT
AKBAR KHAN VS GOVERNMENT OF KHYBER PAKHTUNKHWA S. 3---Continuation of laws---Scope---Through a non-obstante clause of S.3 of Khyber Pakhtunkhwa Continuation of Laws in the Erstwhile Provincially Administered Tribal Areas Act, 2018, the Prov…
2022 PLD 83 PESHAWAR-HIGH-COURT
AKBAR KHAN VS GOVERNMENT OF KHYBER PAKHTUNKHWA S.3---Settlement of Disputes of Immovable Property (Chitral) Regulation (III of 1974), Para. 10---Constitution of Pakistan, Arts.199 & 247 [as omitted by Constitution (Twenty-Fifth Amendment) A…
2022 CLD 184 PUNJAB-ENVIRONMENTAL-TRIBUNAL-LAHORE
AYAZ AHMAD MALIK VS ENVIRONMENTAL PROTECTION AGENCY, GOVERNMENT OF PUNJAB S. 12--- Constitution of Pakistan, Arts. 9 & 14--- Initial environmental examination and environmental impact assessment---Security of person---Inviolability of digni…
2022 PTD 320 APPELLATE-TRIBUNAL-PUNJAB
SHAKARGANJ FOODS PRODUCT (PVT.) LTD. VS COMMISSIONER PRA, FAISALABAD Ss.14 & 32---Special procedure and tax withholding provisions---Retention and production of records and documents---Scope---Appellant assailed order passed by Commissioner…
2022 PTD 320 APPELLATE-TRIBUNAL-PUNJAB
SHAKARGANJ FOODS PRODUCT (PVT.) LTD. VS COMMISSIONER PRA, FAISALABAD S.60---Powers of adjudication---Scope---Appellant assailed order passed by Commissioner on the ground that show cause notice was issued by Additional Commissioner but the…
2022 PTD 630 APPELLATE-TRIBUNAL-PUNJAB-REVENUE-AUTHORITY
KHAYAL & SONS (MINARA RESIDENCE) VS ADDITIONAL COMMISSIONER PRA, RAWALPINDI S. 3, Sr. Nos. 15 & 32, Second Sched.---Taxable service---Property developers and dealers (including allied services)---Property dealers---Scope---Appellant was tax…
2022 PLC(CS) 1486 PUNJAB-SUBORDINATE-JUDICIAL-SERVICE-TRIBUNAL
MUHAMMAD SHABBIR AHMED MINHAS VS LAHORE HIGH COURT Major penalty---Judicial officer, conduct of---Character before appointment, relevancy of---Man is a product of his habbits/behaviour developed in youth---Evil ways get deeply seated in tho…
2022 PLC(CS) 1486 PUNJAB-SUBORDINATE-JUDICIAL-SERVICE-TRIBUNAL
MUHAMMAD SHABBIR AHMED MINHAS VS LAHORE HIGH COURT Departmental proceedings---Expeditious conclusion---Regular inquiry, exemption of---When there was sufficient documentary evidence available, regular inquiry could be dispensed with to secu…
2022 PLC(CS) 1486 PUNJAB-SUBORDINATE-JUDICIAL-SERVICE-TRIBUNAL
MUHAMMAD SHABBIR AHMED MINHAS VS LAHORE HIGH COURT Departmental proceedings---Inquiry, delay in conclusion of---Prejudice to the accused/servant---Scope---Mere delay in initiating proceedings would not vitiate the enquiry unless the delay r…
2022 PLC(CS) 1486 PUNJAB-SUBORDINATE-JUDICIAL-SERVICE-TRIBUNAL
MUHAMMAD SHABBIR AHMED MINHAS VS LAHORE HIGH COURT Dismissal/major penalty awarded to Judicial Officer---Impersonation and cheating---Appellant/Civil Judge cum Judicial Magistrate had been awarded major penalty, i.e. dismissed from his post…
2022 PLD 1 QUETTA-HIGH-COURT-BALOCHISTAN
A&B PETROL URUNLERI PAZARLAMA VS MV NAZLICAN Ss.3 & 4---Suit for recovery of money---Maintainability---Action in "rem" and "personam"---Scope---Beneficial ownership---Proof---Plaintiff sought recovery of liability of outstanding price of fu…
2022 PLD 81 QUETTA-HIGH-COURT-BALOCHISTAN
ZAINULLAH VS HIZBULLAH O. XXVI---Phrase "elucidating any matter in dispute"---Scope---Appointment of local commission was to seek elucidation of any matter in dispute---Words "elucidating any matter in dispute" indicated that the local comm…
2022 PLD 81 QUETTA-HIGH-COURT-BALOCHISTAN
ZAINULLAH VS HIZBULLAH O. XXVI, R. 9---Local Commission---Scope---Suit for declaration and injunction---Local commission was appointed with the consent of parties---Court below concurrently dismissed the suit---Petitioners/ plaintiffs conte…
2022 PLD 81 QUETTA-HIGH-COURT-BALOCHISTAN
ZAINULLAH VS HIZBULLAH O. XX, R. 5 & O. XLI, R. 31---Issues to be decided separately---Courts below were under legal obligation to decide each issue separately. Head NotesCase Description
2022 PLD 89 QUETTA-HIGH-COURT-BALOCHISTAN
NOOR AHMED VS Syed MUHAMMAD RAHEEM art. 126---Ownership and possession---Proof---Mere possession of property without any legal backing/justification would not create title. Head NotesCase Description
2022 PLD 89 QUETTA-HIGH-COURT-BALOCHISTAN
NOOR AHMED VS Syed MUHAMMAD RAHEEM S. 115---Revisional jurisdiction of High Court---Concurrent finding---Scope of interference by High Court in revisional jurisdiction was limited---High Court could interfere in the concurrent finding of Co…
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