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 PTD 1054 SUPREME-COURT
T & N PAKISTAN PRIVATE LIMITED VS The COLLECTOR CUSTOMS S. 19---China-Pakistan Free Trade Area Rules of Origin, 2005 [as notified by S.R.O. No. 1286(I)/2005 dated 24-12-2005], R. 14---Import of "Fiber Manufacturing Plant" from China---Exemp…
2022 PTD 1079 SUPREME-COURT
COMMISSIONER OF INLAND REVENUE, LAHORE VS SARGODHA SPINNING MILLS (PVT.) LTD. FAISALABAD Ss. 46 & 47---Sales tax Reference to the High Court---Findings of facts determined by the Tribunal/Appellate Tribunal---Interference by the High Court-…
2022 PTD 1109 SUPREME-COURT
COMMISSIONER OF INCOME TAX (LEGAL) VS ASKARI BANK LIMITED, RAWALPINDI S. 23---Eligible depreciable asset---Initial allowance, deduction of---Scope---Taxpayer can claim deduction of initial allowance for an eligible depreciable asset (Such a…
2022 PTD 1128 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI VS SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI S. 45-B(2)--- appeal before Commissioner Inland Revenue (appeals)--- Maximum period of 180 days pre…
2022 PTD 1128 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI VS SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI Fiscal statute---Provision in a fiscal statute---Whether mandatory or directory nature---Ultimate t…
2022 PTD 1147 SUPREME-COURT
COMMISSIONER INLAND REVENUE, PESHAWAR VS PAKISTAN TOBACCO COMPANY (LTD.), ISLAMABAD Ss. 2(33), 2(39), 2(41), 3(1a) & 3(3)(a)---Sale of Goods act (III of 1930), Ss. 4 & 19---Constitution of Pakistan, art. 247 [since omitted]---Taxable suppli…
2022 PTD 1169 SUPREME-COURT
COMMISSIONER INLAND REVENUE, LAHORE VS HNR COMPANY (PVT.) LIMITED, LAHORE S. 177(10)---audit---Best judgment assessment---Section 177(10) of the Income Tax Ordinance, 2001---Said section could not be given retrospective effect.
2022 PTD 1169 SUPREME-COURT
COMMISSIONER INLAND REVENUE, LAHORE VS HNR COMPANY (PVT.) LIMITED, LAHORE Ss. 120, 121(1)(d) & 122(2) [as they existed prior to the amendments made by Finance Act, 2010]---Best judgment assessment order under section 121(1)(d) of the Income…
2022 PTD 1467 SUPREME-COURT
FARRUKH RAZA SHEIKH VS The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance---Subservient to the parent Act/Ordinance---Rules being subordinate or delegated legislation, are framed under the authority of the parent sta…
2022 PTD 1467 SUPREME-COURT
FARRUKH RAZA SHEIKH VS The APPELLATE TRIBUNAL INLAND REVENUE S. 132(2)---appellate Tribunal Inland Revenue Rules, 2010, R. 22(1)---appeal before the appellate Tribunal (Inland Revenue)---appeal dismissed in default i.e. due to absence of pa…
2022 PTD 1673 SUPREME-COURT
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD VS ABDUL HAMEED Ss. 153(1)(b), 153(1)(c) & 153(9) [as relevant at the time of the present case]---'Services', meaning of---Scope---Rendering of labour and carriage services---Whet…
2022 PTD 1673 SUPREME-COURT
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD VS ABDUL HAMEED Ss.3 & 4---Federal Board of Revenue---Lack of proper record keeping by the Federal Board of Revenue (FBR)---Necessity of maintaining data bank of cases---Supreme C…
2022 PTD 1683 SUPREME-COURT
MODEL CUSTOMS COLLECTORATE, ISLAMABAD VS AAMIR MUMTAZ QURESHI Ss. 249-a & 265-K---acquittal under section 249-a or 265-K, Cr.P.C.---Scope---In appellate or revisional proceedings, the same sanctity cannot be accorded to acquittals at interm…
2022 PTD 1683 SUPREME-COURT
MODEL CUSTOMS COLLECTORATE, ISLAMABAD VS AAMIR MUMTAZ QURESHI Ss. 2(s), 8, 70, 156(1) & 157---Foreign Exchange Regulation Act (VII of 1947), S. 8---Criminal Procedure Code (V of 1898), S. 265-K---Smuggling of foreign currency---Acquittal of…
2022 PTD 1683 SUPREME-COURT
MODEL CUSTOMS COLLECTORATE, ISLAMABAD VS AAMIR MUMTAZ QURESHI Ss. 249-a & 265-K---Power of Magistrate/Court to acquit accused at any stage---Principles.
2022 PTD 1727 SUPREME-COURT
KOHINOOR SPINNING MILLS LTD. VS COMMISSIONER INLAND REVENUE Ss. 131 & 133---Constitution of Pakistan, Art. 185(3)---Questions of law not raised before the Tribunal or High Court---Supreme Court is not a forum to raise fresh questions of law…
2022 PTD 1727 SUPREME-COURT
KOHINOOR SPINNING MILLS LTD. VS COMMISSIONER INLAND REVENUE S. 21(e)---Income from business, computation of---Deductions not allowed---Contributions made by tax-payer company to an unapproved gratuity fund---Section 21(e) of the Income Tax…
2022 PTD 1869 SUPREME-COURT
A.J. TRADERS VS COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD S. 194-B---appeal before Customs appellate Tribunal---Customs appellate Tribunal ('Tribunal') not deciding the appeal within sixty days nor extending the period for decision in t…
2022 PTD 1869 SUPREME-COURT
A.J. TRADERS VS COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD Clauses 4 & 6---Imports and Exports (Control) Act (XXXIX of 1950), S. 3(1)---SRO No. 266(I)/2001 dated 7 May 2001---SRO No. 760(I)/2013 dated 2 September 2013---Import of gold an…
2022 PLD 769 SUPREME-COURT
FIRST DAWOOD INVESTMENT BANK LTD., KARACHI VS BANK OF PUNJAB through President, Lahore Ss. 305(e), 306(1)(a) & 309---Winding up of company---Default in payment of debt---Principles pertaining to winding up of a company that is unable to pay…
2022 PLD 769 SUPREME-COURT
FIRST DAWOOD INVESTMENT BANK LTD., KARACHI VS BANK OF PUNJAB through President, Lahore Ss. 305(e) & 306(1)(a)---Winding up of company---Default in payment of debt---Presumption after serving of notice---Legislature has, vested the creditor…
2022 PLD 769 SUPREME-COURT
FIRST DAWOOD INVESTMENT BANK LTD., KARACHI VS BANK OF PUNJAB through President, Lahore Ss. 305(e), 306(1)(a) & 309---Petition for winding up of company due to default in payment of debt---Maintainability---Pending civil suit does not bar a…
2022 PLD 769 SUPREME-COURT
FIRST DAWOOD INVESTMENT BANK LTD., KARACHI VS BANK OF PUNJAB through President, Lahore S. 305(e)---Winding up of company---Default in payment of debt---Word "may" used in section 305 of the Companies Ordinance, 1984 ('the Ordinance') for th…
2022 PLD 769 SUPREME-COURT
FIRST DAWOOD INVESTMENT BANK LTD., KARACHI VS BANK OF PUNJAB through President, Lahore S.306(1)(a)---Winding up of company---Default in payment of debt---Phrase 'neglect to pay' used in section 306(1)(a) of the Companies Ordinance, 1984 ('t…
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN Preamble---Constitution of Pakistan, Arts. 9, 14, 18 & 25---Constitutional foundations of rights to 'gender equality' and 'safe working environment', explained.
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN S. 8(1)---Complaint filed before the Ombudsperson---Delay in filing complaints for incidents of harassment---Such delay is not material due to social taboos---Courts, tribunals and authorities…
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN Preamble---Constitution of Pakistan, Art. 34---Objectives of the Protection against Harassment of Women at the Workplace Act 2010, highlighted.
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN Ss. 8(5) & 9---Conviction and punishment---Reasons provided by the Federal Ombudsperson or President---Reasons for imposing a particular penalty (punishment), after the determination of culpab…
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN S. 9---Controller Incharge of Pakistan Television Corporation (PTV) News---Allegation of molesting and sexually harassing female anchorpersons---Minor penalty of censure and payment of compens…
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN art. 14---Right to dignity---Meaning and scope of right to 'dignity', stated.
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN S. 2(h)(ii) [as substituted by the Protection against Harassment of Women at the Workplace (Amendment) Act (V of 2022)]---Harassment---Scope---Gender-based discrimination---Any conduct that is…
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN S. 2(e) [as substituted by the Protection against Harassment of Women at the Workplace (Amendment) Act (V of 2022)]---Transgender person---Scope of the Protection against Harassment of Women a…
2022 PLD 783 SUPREME-COURT
UZMA NAVEED CHAUDHARY VS FEDERATION OF PAKISTAN art. 199---Constitutional jurisdiction of the High Court---Scope---Interference in findings of fact---High Court cannot interfere, in its constitutional jurisdiction, with findings of fact rec…
2022 PLD 795 SUPREME-COURT
ADEEL RASHEED VS State S. 5(2)---Probation order---Bond executed by the convict---Unpaid community service, condition of---Whether a condition can be prescribed in the probation order and in the bond to be executed by the convict whereby he…
2022 PLD 795 SUPREME-COURT
ADEEL RASHEED VS State S.4---Constitution of Pakistan, Art.227---Methods of statutory interpretation---Islamic Shari'ah---Islamic Shari'ah, which includes analogous precedents from Islamic jurisprudence is a legally acceptable method of sta…
2022 PLD 795 SUPREME-COURT
ADEEL RASHEED VS State S. 5(2)---Probation order---Community service order---Positive aspects of a community service order stated.
2022 PLD 795 SUPREME-COURT
ADEEL RASHEED VS State S. 5---Penal Code (XLV of 1860), S. 489-F---Probation order---Unpaid community service---Petitioner (convict) was convicted under Section 489-F, P.P.C. and sentenced to one year rigorous imprisonment with a fine of Rs…
2022 PLD 795 SUPREME-COURT
ADEEL RASHEED VS State S. 5(2)---Probation order---Community service order---Islamic jurisprudence on community service orders and their history stated.
2022 PLD 806 SUPREME-COURT
GHULAM RASOOL VS State art. 185(3)---Discretionary jurisdiction vested in the Supreme Court under article 185(3) of the Constitution, exercise of---Scope---In the matter of granting leave to appeal, the Supreme Court does not function as an…
2022 PLD 806 SUPREME-COURT
GHULAM RASOOL VS State S. 302(b)---Qatl-i-amd---Re-appraisal of evidence---Prevalent practice in rural areas of referring to persons by their nicknames (aliases)---Discrepancy in the name of accused mentioned in the FIR and the name of the…
2022 PLD 809 SUPREME-COURT
EFU GENERAL INSURANCE LIMITED VS ZHONGXING TELECOM PAKISTAN (PRIVATE) LIMITED (ZTE) S. 126---Demand guarantee/performance bonds---Enforcement of such instruments---Principles relating to enforcement of rights and liabilities of surety/Bank,…
2022 PLD 817 SUPREME-COURT
A.J. TRADERS VS COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD S. 194-B---appeal before Customs appellate Tribunal---Customs appellate Tribunal ('Tribunal') not deciding the appeal within sixty days nor extending the period for decision in t…
2022 PLD 817 SUPREME-COURT
A.J. TRADERS VS COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD Clauses 4 & 6---Imports and Exports (Control) Act (XXXIX of 1950), S. 3(1)---SRO No. 266(I)/2001 dated 7 May 2001---SRO No. 760(I)/2013 dated 2 September 2013---Import of gold an…
2022 PLD 27 SUPREME-COURT
MUHAMMAD AMJAD KHAN AFRIDI VS SHAD MUHAMMAD O.XXXII, R. 11---Guardian for the suit (guardian ad litem) appointed for minors to represent and defend them in the suit---Guardian's failure to appear before the court and defend the suit resulti…
2022 PLD 27 SUPREME-COURT
MUHAMMAD AMJAD KHAN AFRIDI VS SHAD MUHAMMAD O.XXXII, Rr. 4, 7 & 11---Constitution of Pakistan, Art. 25(3)---Guardian for the suit (guardian ad litem) appointed for minors to represent and defend them in the suit---Court, duty of---Scope---P…
2022 SCMR 1 SUPREME-COURT
SHAKEEL SHAH VS State Ejusdem generis, principle of---Scope---Ejusdem generis principle was a principle of constriction whereby wide words associated in the text with more limited words were taken to be restricted by implication to matters…
2022 SCMR 1 SUPREME-COURT
SHAKEEL SHAH VS State Maxim "noscitur a sociis"---Scope---Word or phrase in an enactment must always be construed in the light of the surrounding text, and their colour and meaning must be derived from their context.
2022 SCMR 1 SUPREME-COURT
SHAKEEL SHAH VS State S. 497(1), third & fourth provisos---Offence not punishable with death---Bail---Delay in conclusion of the trial---Extent and scope of the right of an accused to bail on the statutory ground of delay in conclusion of t…
2022 SCMR 9 SUPREME-COURT
INSPECTOR GENERAL OF POLICE, BALOCHISTAN, QUETTA VS MOHIBULLAH R. 11---Police official---Change in date of birth---At the time of joining service when the character and service roll of the respondent was prepared, his date of birth was ment…
2022 SCMR 13 SUPREME-COURT
Mst. HAYAT BIBI VS ALAMZEB Inheritance---Legal heir or a third party laying exclusive claim to property---Burden of proof---On the death of a Muslim his/her property devolved on his/her legal heirs in accordance with the shares prescribed b…
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