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.
Browse by branch of law
Reported judgments28,856 records
2022 PLD 716 SUPREME-COURT
MUHAMMAD ANWAR VS ESSA O. XXIII, Rr. 1 & 2---Limitation Act (IX of 1908), S. 3---Suit barred by limitation---High Court allowing plaintiff to withdraw his time barred suit and file a fresh one---Legality---In the present case, the suit was…
2022 PLD 716 SUPREME-COURT
MUHAMMAD ANWAR VS ESSA Ss. 3 & 5---Limitation---Waiver, pleading of---In cases where limitation is not set up in defense and consequently a waiver is pleaded, the Courts notwithstanding such waiver are bound to decide the question of limita…
2022 PLD 716 SUPREME-COURT
MUHAMMAD ANWAR VS ESSA Ss. 3 & 5---Limitation---Condonation of delay on oral motion---Permissibility---Oral submission for condonation of delay does not make a valid justification for condoning the delay in cases even falling under Section…
2022 PLD 716 SUPREME-COURT
MUHAMMAD ANWAR VS ESSA O. VII, R.11---Plaint rejected under O.VII, R.11, C.P.C.---Fresh suit, filing of---Principles relating to filing of a fresh suit after rejection of plaint under O.VII, R.11, C.P.C. stated.
2022 PLD 716 SUPREME-COURT
MUHAMMAD ANWAR VS ESSA O. VI, R. 17 & O. XXIII, R. 1---Plaintiff withdrawing his suit or abandoning part of his claim---Power of Court to allow such withdrawal with permission to file a fresh suit---Principles stated.
2022 PLD 716 SUPREME-COURT
MUHAMMAD ANWAR VS ESSA Ss. 3 & 5---Limitation---Condonation of delay---Grounds---Court has no discretion or power to condone the delay in filing the suit on humanitarian grounds or by invoking the principles of equity unless any of the grou…
2022 PLD 726 SUPREME-COURT
Raja ALI ZAMAN VS EVACUEE TRUST PROPERTY BOARD Ss. 4(2)(d) & 12---Scheme for the Management and Disposal of Urban Evacuee Trust Properties, 1977, Paras. 3, 6 & 12---Sale/disposal of evacuee properties by the Evacuee Trust Properties Board (…
2022 PLD 726 SUPREME-COURT
Raja ALI ZAMAN VS EVACUEE TRUST PROPERTY BOARD Presumption---Provisions of a statute in harmony with the Constitution---Presumption is that the Legislature intends to legislate on matters in complete harmony with the Articles of the Constit…
2022 PLD 726 SUPREME-COURT
Raja ALI ZAMAN VS EVACUEE TRUST PROPERTY BOARD Ss. 4(2)(d) & 12---Scheme for the Management and Disposal of Urban Evacuee Trust Properties, 1977, Paras. 6 & 12---Sale of evacuee property by the Evacuee Trust Properties Board (ETPB)---Federa…
2022 PLD 743 SUPREME-COURT
Syed RAZA HUSSAIN BUKHARI VS State Ss. 497 & 498---Constitution of Pakistan, Arts. 9, 10A, 14 & 199---Bail---Constitutional jurisdiction of the High Court to grant bail---Scope---High Court while hearing a bail petition under Sections 497/…
2022 PLD 743 SUPREME-COURT
Syed RAZA HUSSAIN BUKHARI VS State Ss. 497(1), third proviso, 497(2) & 561-a---Offences in Respect of Banks (Special Courts) Ordinance (IX of 1984), Ss. 5(6) & 12---Constitution of Pakistan, arts. 9, 10a, 14 & 199---Scheduled offences under…
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Corroborative evidence---Scope and object---Corroboration means support or confirmation and corroborative evidence is some evidence other than the one it confirms---Corroboration minimizes errors in judicial pr…
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Chap. XV---Constitution of Pakistan, Art. 10-A---Offences relating to religion---Case based on oral testimony of complainant---Corroboration---Abiding by Islamic jurisprudential principles, applying the constit…
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Chap. XV---Offences relating to religion---Blasphemy cases---Precautions to be taken by Courts and those broadcasting and publishing information on such cases stated.
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Taking law into one's own hand---Mob lynching and violence---Prohibition in Islam---Law prohibits the taking of the law into one's hands, let alone to cause hurt or death, and this protection is also fully appl…
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Ss. 221 & 222---Charge, framing of---Scope---Charge must give a brief description of the offence and a statement of essential facts which constitute the offence---Charge must convey to the accused the case he h…
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Ss. 156 & 156-a---Investigation by police---Investigating officer is prohibited to discriminate or give preference on religious grounds.
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State Chap. XV---Offences relating to religion---Standard of proof---Islamic jurisprudence considers offences relating to religion to be offences against God; they pertain to the rights of God in the terminology of I…
2022 PLD 751 SUPREME-COURT
SALAMAT MANSHA MASIH VS State S. 497(2)---Penal Code (XLV of 1860), Ss. 295-A, 295-B & 295-C---Constitution of Pakistan, Arts. 20(a) & 185(3)---Christian (man) accused of preaching Christianity, defiling the Holy Quran, using derogatory rem…
2022 PLD 21 SUPREME-COURT
Mst. ZARSHEDA VS NOBAT KHAN Ss. 2(d) & 5---Right of pre-emption---Scope---alleged gift of suit property---Failure to prove factum of gift---Gist of evidence showed that defendant/vendee failed to establish the factum of gift---attorney of t…
2022 PLD 21 SUPREME-COURT
Mst. ZARSHEDA VS NOBAT KHAN art. 129---Withholding/non-production of evidence---Presumption---adverse inference for non-production of evidence was one of the strongest presumptions known to law and the law allowed it against the party who w…
2022 PLD 21 SUPREME-COURT
Mst. ZARSHEDA VS NOBAT KHAN S. 115---Revisional jurisdiction of the High Court---Scope---Where two different interpretations were possible of the evidence brought on record, then appraisal of facts of lower courts should not be overturned b…
2022 PLD 21 SUPREME-COURT
Mst. ZARSHEDA VS NOBAT KHAN Ss. 2(d) & 5---Right of pre-emption in case of gift---Scope---"Sale" meant permanent transfer of the ownership of an immovable property in exchange for a valuable consideration and included transfer of an immovab…
2022 PLD 764 SUPREME-COURT
TAHIRA BATOOL VS State S. 497(1), first proviso---Penal Code (XLV of 1860), Ss. 395 & 412---Constitution of Pakistan, Art. 185(3)---Dacoity---Female accused---Bail, grant of---In cases of women as mentioned in the first proviso to section 4…
2022 PLD 764 SUPREME-COURT
TAHIRA BATOOL VS State S. 497(1), first proviso---Non-bailable offence---Bail---Female accused---Scope and extent of the first proviso to section 497(1), Cr.P.C. stated.
2022 PTD 232 SUPREME-COURT
COMMISSIONER INLAND REVENUE VS JAHANGIR KHAN TAREEN Show cause notice---Scope and purpose---Show cause notice was delivered to a person by an authority in order to get the reply back with a reasonable cause as to why a particular action sho…
2022 PTD 232 SUPREME-COURT
COMMISSIONER INLAND REVENUE VS JAHANGIR KHAN TAREEN Ss. 2(a)(xii) & 5---General Clauses Act (X of 1897), S. 20-A---Constitution of Pakistan, Art. 19-A--- Notifications/Rules/Orders/ Regulations/Circulars issued by the Federal Board of Reven…
2022 PTD 232 SUPREME-COURT
COMMISSIONER INLAND REVENUE VS JAHANGIR KHAN TAREEN art. 199---Show cause notice issued by tax authorities---Show cause notice challenged in Constitutional jurisdiction of the High Court---Maintainability---Court may take up writs to challe…
2022 PTD 434 SUPREME-COURT
COMMISSIONER OF INLAND REVENUE VS MUGHAL BOARD INDUSTRY S. 34a---Illegally adjusted input tax---Default surcharge and penalties---amnesty Scheme---Purpose and scope---Purpose of an amnesty scheme is to incentivize payment and collection of…
2022 PTD 434 SUPREME-COURT
COMMISSIONER OF INLAND REVENUE VS MUGHAL BOARD INDUSTRY amnesty scheme--- Notification--- Interpretation--- amnesty notification being beneficial subordinate legislation must be viewed liberally in favour of the taxpayer in order to achieve…
2022 PTD 454 SUPREME-COURT
FAWAD AHMAD MUKHTAR VS COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN Ss. 5 & 150---Dividends, tax on---Sections 5 & 150 of the Income Tax Ordinance, 2001 ('the 2001 Ordinance')---Distinction---Section 5 speaks of the di…
2022 PTD 454 SUPREME-COURT
FAWAD AHMAD MUKHTAR VS COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN Each tax year is a separate unit of account and taxation and the law has to be applied as it stood in respect of that tax year alone.
2022 PTD 454 SUPREME-COURT
FAWAD AHMAD MUKHTAR VS COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN Tax statute---Exemption clause---Retrospective effect---Scope---Exemption clause has a beneficial effect---Simply because a statutory provision has a…
2022 PTD 454 SUPREME-COURT
FAWAD AHMAD MUKHTAR VS COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN Ss. 2(19)(a), 4(4), 4(5), 5, 8 & 39---Dividend in specie---Income liable to tax---Scope---Dividend in specie received by the taxpayer is income and ta…
2022 PTD 454 SUPREME-COURT
FAWAD AHMAD MUKHTAR VS COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN S. 150--- Dividend in specie--- Section 150 of the Income Tax Ordinance, 2001 did not apply to dividend in specie.
2022 PTD 683 SUPREME-COURT
NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax---Scope---Measure of a tax must have a reasonable nexus with it, the subject matter, and that a tax cannot be levied…
2022 PTD 683 SUPREME-COURT
NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Ss. 2(27) & 3(2)---Federal Excise Act (VII of 2005), S. 12(4)---Aerated water---Determination of value for the purposes of duty-…
2022 PTD 683 SUPREME-COURT
NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an authority only in respect to what it decides, and only with regard to the proposition of law raised, in t…
2022 PTD 683 SUPREME-COURT
NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy/charge/tax, imposition of--- Scope--- Tax, levy or charge can only be imposed under a clear mandate and sanction of law.
2022 PTD 727 SUPREME-COURT
COMMISSIONER INLAND REVENUE, LTO, KARACHI VS PACKAGES LIMITED S. 66a---Show cause notice issued under S. 66a of the Income Tax Ordinance, 1979---Barred by time---Frivolous litigation by tax Department---Before the High Court the Department…
2022 PTD 747 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-I, LAHORE VS PAK ELEKTRON LTD. S. 4---Electricity meters---Equipment eligible for zero rating of sales tax under SRO No. 530(I)/2005 dated 6-6-2005 ('the SRO')---Plea by tax department that electricity mete…
2022 PTD 765 SUPREME-COURT
ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. VS COMMISSIONER INLAND REVENUE ISLAMABAD R.58H (as it existed between July 2008 to December 2010)---Sales Tax Act (VII of 1990), S. 7(1)---Output tax of Electricity Distribution Supply companies (DISCO…
2022 PTD 831 SUPREME-COURT
COMMISSIONER INLAND REVENUE, LAHORE VS The BANK OF PUNJAB, LAHORE First Sched. Part V, Paras. A & D---Income received by a Bank from declared/distributed dividends by Pakistani companies---Such income was to be taxed at the rate mentioned i…
2022 PTD 888 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE VS PANTHER SPORTS AND RUBBER INDUSTRIES (PVT.) LTD. Ss. 161(1a), 165(2B) & 174(3)---Income Tax Rules, 2002, Rr. 29(4) & 44(4)---Books of account, documents and records to be maintained for a peri…
2022 PTD 920 SUPREME-COURT
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad VS E-MOVERS (PVT.) LIMITED Rr.4, 6(2), 7(2), 7(3) & 7(4)---Public Procurement Rules, 2004, R. 17---Qualification of suppliers and contractors---Federal Board of Revenue (FBR) award…
2022 PTD 920 SUPREME-COURT
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad VS E-MOVERS (PVT.) LIMITED When the law stipulates that something has to be done in a particular manner that is how it should be done.
2022 PTD 920 SUPREME-COURT
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad VS E-MOVERS (PVT.) LIMITED art. 10a---'Due process'---Scope and meaning---Due process requirement must be met in the determination of rights and obligations---Constitution does not…
2022 PTD 965 SUPREME-COURT
COMMISSIONER INLAND REVENUE, LAHORE VS ASIF KAMAL Preamble---Revenue cases---Lack of assistance provided by the counsel and officials of the Federal Board of Revenue and its Inland Revenue department---During the hearing before the Supreme…
2022 PTD 1030 SUPREME-COURT
The COMMISSIONER INLAND REVENUE, LAHORE VS PEPSI COLA INTERNATIONAL, LAHORE Ss. 2(46)(e) & 11---Federal Excise Act (VII of 2005), S. 12(1)---Income Tax Ordinance (XLIX of 2001), S. 122---Constitution of Pakistan, Art. 199---Show cause notic…
2022 PTD 1054 SUPREME-COURT
T & N PAKISTAN PRIVATE LIMITED VS The COLLECTOR CUSTOMS S. 196---Reference to High Court---Scope---Factual controversies---Precise intent of remedy of reference provided under section 196 of the Customs Act, 1969 is to resolve and adjudicat…
Looking for a specific point of law? Search the case-law database in Urdu or English.