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
2023 YLR 701 ISLAMABAD
NASEEM ANJUM VS DIRECTOR GENERAL, F.I.A., ISLAMABAD R. 5---Police Rules, 1934, R. 25.7---Constitution of Pakistan, Art. 199---Quashing of FIR---Initiation of inquiry and registration of criminal case---Case which may be lawfully investigate…
2023 YLR 749 ISLAMABAD
MONDAY ERIMA PAUL VS State S. 497---Customs act (IV of 1969), Ss. 2(s), 16, 156(1)(8) & 156(1)(9)---Smuggling of narcotics---Bail, refusal of---Scope---accused was apprehended on his arrival at an airport where it was found that he had conc…
2023 YLR 1123 ISLAMABAD
ASIM IRFAN AHMAD VS ADDITIONAL DISTRICT AND SESSIONS JUDGE, ISLAMABAD Ss. 13 & 17--- Enforcement of decrees--- Scope--- Family Court may follow the procedure as contained in the Civil Procedure Code for execution of a decree. Citation Name:…
2023 YLR 1246 ISLAMABAD
RAHEEM ULLAH KHAN VS State S. 497--- Bail--- Absconsion of accused---Scope---In relation to bail, the question of absconsion is a relevant consideration in grant of bail, but refusal of bail to an absconder is not an absolute rule, once he…
2023 YLR 1387 ISLAMABAD
MUHAMMAD ISLAM KHAN VS ISLAMABAD CLUB O.XXI, R.1---Constitution of Pakistan, Art. 199--- Constitutional petition---Maintainability--- Unconditional with-drawal of civil suit---Non-statutory rules---Effect---Petitioner was aggrieved of termi…
2023 YLR 1829 ISLAMABAD
AHMED ALI VS State S. 9(c)---Possession of narcotics---Appreciation of evidence---Prosecution case was that twenty kgs charas (gardha) was recovered from the secret cavities of the vehicle of the accused---In the present case, the star witn…
2023 YLR 2257 ISLAMABAD
RASHID ZAIB VS KHAN AFZAL S. 417---appeal against acquittal---Scope---acquittal carries with it double presumption of innocence. Citation Name: 2023 YLR 2257 ISLAMABADBookmark this Case RASHID ZAIB VS KHAN AFZAL Ss. 427 & 447---Criminal Pro…
2023 YLR 2426 ISLAMABAD
ASIF FAHIM MALIK VS State S. 417---Limitation Act (IX of 1908), Ss. 5 & 29---Appeal against acquittal---Limitation---Special attorney, authority of--- Condonation of delay--- Scope---Appellant/complainant was aggrieved of acquittal of accus…
2023 PLD 83 ISLAMABAD
AHMED BILAL VS KHURRAM JAVED Ss. 15 & 19---Guardian other than parents---Court, duty of---Principle---Where Family Court appoints a guardian who is not biological parent of child in place of his or her biological parent, the Court is under…
2023 CLD 1 ISLAMABAD
SHAHEEN CHEMIST VS ZAHID MEHMOOD CHAUDHRY Ss. 17, 18, 19 & 39---Trade Marks Ordinance (XIX of 2001), S. 117---Infringement of property rights---Forum of adjudication---Implied repeal, doctrine of---Applicability---Dispute was with regard to…
2023 CLD 92 ISLAMABAD
AMJAD HAMEED GONDAL VS Raja MUHAMMAD ILYAS O. XXXVII, R. 2---Negotiable Instruments Act (XXVI of 1881), S. 4---Recovery of money---Negotiable instrument---Effect---Suit under O. XXXVII, R. 2, C.P.C. can be filed in respect of negotiable ins…
2023 CLD 387 ISLAMABAD
AIR BLUE (PVT.) LIMITED VS JUDGE CONSUMER COURT (WEST), ISLAMABAD S. 2(c) & (e)---Carriage by Air Act (IV of 2012), Ss. 4, 33 & 34---Constitution of Pakistan, Art. 199---Constitutional petition---Consumer rights---Travel by air---Liability…
2023 CLD 627 ISLAMABAD
MCB BANK LIMITED VS TARIQ AHMED KHAN LODHI S. 22---Contract Act (IX of 1872), S. 141---Civil Procedure Code (V of 1908), O. VII, R. 11---Suit for recovery of finance---Rejection of plaint---Surety, liability of---Plaintiff/Bank was aggrieve…
2023 CLD 679 ISLAMABAD
NATIONAL HIGHWAY AUTHORITY (NHA) VS SAMBU CONSTRUCTION CO. LIMITED Ss. 30, 33 & 39---Rules of Procedure for the Functions of the Disputes Review Expert, R. 9(c), (d)---Civil Procedure Code (V of 1908), S. 115---arbitration---Revisional juri…
2023 CLD 1025 ISLAMABAD
TANVIR HUSSAIN MANJI VS NATIONAL ACCOUNTABILITY BUREAU S. 25(b)---Contract Act (IX of 1872), S. 16(3)---Constitution of Pakistan, Art. 199---Constitutional petition---Plea bargain---Incidental charges---Scope---Undue influence---Proof---Pet…
2023 CLD 1064 ISLAMABAD
IRFAN AHMAD CHATTHA VS FEDERATION OF PAKISTAN through Secretary Ministry of Energy (Power Division), Pak Secretariat, Islamabad Ss. 157, 163, 166 & 508(2)---Corporate Governance Rules, 2013, Rr. 2(25), 2-C, 3-A(1) & (3)---Constitution of Pa…
2023 CLD 1189 ISLAMABAD
SHAHEEN FREIGHT SERVICE (SFS) VS MOL PAKISTAN OIL AND GAS CO. B.V. (MOL) Rr. 3 & 48(7)---Constitution of Pakistan, Art. 199---Constitutional petition---Terms "procurements" and "procuring agency"---Scope---Petitioner company assailed biddin…
2023 CLD 1249 ISLAMABAD
ANWAR BAIG, CHAIRMAN CONSERVANCY MANAGEMENT COMMITTEE (CMC) VS GOVERNMENT OF PAKISTAN through Secretary Ministry of Climate Change Ss. 42 & 286---Company with charitable and not for profit objects---Mismanagement of affairs---Invoking juris…
2023 CLD 1324 ISLAMABAD
NAUMAN SAFDAR VS CITI LAB (COMPUTERIZED INNOVATIVE TESTS AND INVESTIGATION LAB) S. 40---Infringement---Proof---appellant was aggrieved of grant of interim injunction by Intellectual Property Tribunal in favour of respondent---Validity---In…
2023 CLD 1348 ISLAMABAD
ARBAZ RAHIM VS The MANAGER/INCHARGE CAREEM Ss. 2(f)(i), 6 & 8---Consumers protection---Unfair trade practice---Caveat emptor, doctrine of---Scope---Terms and conditions of agreement---Necessary party, non-summoning of---Appellant/ complaina…
2023 CLD 1365 ISLAMABAD
CHINA WATER AND ELECTRIC CORPORATION (CWE) P.R. CHINA VS NATIONAL HIGHWAY AUTHORITY, ISLAMABAD S. 6(1)---United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards, 1958 (New York Convention), Art. V(1)(e)--- In…
2023 CLD 1400 ISLAMABAD
CHINA INTERNATIONAL WATER AND ELECTRIC CORPORATION (CWE) P.R. CHINA VS NATIONAL HIGHWAY AUTHORITY S. 6(1)---arbitration act (X of 1940), Ss. 30 & 33---United Nations Convention on Recognition and Enforcement of Foreign arbitral awards, 1958…
2023 PLD 105 ISLAMABAD
BETTER ENGINEERED SOLUTIONS (PVT.) LTD. VS BALOCHISTAN DEVELOPMENT AUTHORITY, QUETTA Ss. 8, 9, 20 & 30---award, setting aside of---appointment of arbitrator---Procedure---Dispute was with regard to award given by sole arbitrator which award…
2023 PTD 21 ISLAMABAD
EURO TILES AND GRANITE VS FEDERATION OF PAKISTAN through Secretary Commerce Division Preamble---Anti-dumping duty---Object, purpose and scope---Object of imposing anti-dumping duty is to prevent infliction of injury on Domestic Industry by…
2023 PTD 102 ISLAMABAD
PAKISTAN TELEVISION CORPORATION VS COMMISSIONER INLAND REVENUE (AUDIT-V), LARGE TAXPAYERS OFFICE Words in statute---Meaning---Principle---Words in a statute, in absence of express language to the contrary are to be given their ordinary and…
2023 PTD 206 ISLAMABAD
SUN DIPLOMATIC BONDED WAREHOUSE (PVT.) LTD. VS CUSTOMS APPELLATE TRIBUNAL, BENCH I, ISLAMABAD Ss.25, 81 & 196---Customs Rules, 2001, R.113---Provisional assessment---Transactional value of goods---Goods imported by petitioner / importer wer…
2023 PTD 316 ISLAMABAD
ASKARI BANK LIMITED VS FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss.49, 161(1a) & 205---Constitution of Pakistan, art. 199---Show-cause notice, assailing of---Exemption from deduction of withholding tax---Failure to p…
2023 PTD 351 ISLAMABAD
ARMY WELFARE TRUST, RAWALPINDI VS COMMISSIONER OF INCOME TAX Second Sched., Part I, Cl. 58(1)---Income Tax Ordinance (XXXI of 1979), Second Schedule, Part I, Cl. 62 (1)---Tax exemption---Welfare activity---Onus to prove---Onus of dischargin…
2023 PTD 390 ISLAMABAD
COMMISSIONER INLAND REVENUE (ZONE-II) LTU, ISLAMABAD VS INTERNATIONAL WIRELESS COMMUNICATION PAKISTAN LTD. S.221---Rectification of mistakes---Scope---Commissioner issued an exemption for the purposes of S. 152(5-A) allowing the respondent…
2023 PTD 455 ISLAMABAD
The ATTOCK OIL COMPANY LIMITED VS CENTRAL BOARD OF REVENUE, ISLAMABAD S.133---Income Tax Ordinance (XXXI of 1979), S.26(b), Fifth Schedule, Part-I, Rr.3 & 6(10)---Pakistan Petroleum (Exploration and Production) Rules, 1986, Rr. 2(k) & 38---…
2023 PTD 505 ISLAMABAD
PAKISTAN OILFIELDS LIMITED VS FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad S.122(5a) & (9)---Constitution of Pakistan, art.199---Constitutional petition--- amendment of assessment---Pre-conditions---Petitioner / assessee wa…
2023 PTD 569 ISLAMABAD
COMMISSIONER INLAND REVENUE VS ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED, ISLAMABAD (IESCO) Ss.133 , 161 & 174---Constitution of Pakistan, Art.10-A---Reference---Tax demand---Record, maintenance of---Limitation---Failure to pay tax collecte…
2023 PTD 603 ISLAMABAD
COMMISSIONER OF INCOME TAX/WEALTH TAX, ISLAMABAD VS HAMEEDA BEGUM S.136---Registration Act (XVI of 1908), S. 17---Assessment---Oral gift---Non-registration of gift declaration---Authorities were aggrieved of accepting unregistered oral gift…
2023 PTD 704 ISLAMABAD
JS BANK LIMITED VS PAKISTAN through Secretary Revenue and Ex-officio Chairman Federal Board Revenue, Islamabad Ss. 19(6) & 21---Constitution of Pakistan, Art.199---Constitutional petition---Show-cause notice without jurisdiction---Criminal…
2023 PTD 803 ISLAMABAD
D-WATSON CHEMIST AND SUPER STORE VS FEDERATION OF PAKISTAN Ss.2(43a) & 50---Federal Excise act (VII of 2005), S. 40---Customs act (IV of 1969), S.219---Constitution of Pakistan, art. 199---SRO No.470 (I)/2007, dated 09-06-2007---SRO No. 494…
2023 PTD 919 ISLAMABAD
FAIRDEAL EXCHANGE COMPANY (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Ministry of Finance Ss.120, 171(1), 177(1) & 214C---Constitution of Pakistan, Art.199---Constitutional petition---Audit Selection Regime---Petitioners / taxpayers…
2023 PTD 1095 ISLAMABAD
FIRST MICRO FINANCE BANK LTD. VS FEDERATION OF PAKISTAN Ss.147 & 205---advance tax paid by the taxpayer---Default surcharge---Scope---Taxpayer has the right to file an estimate of the advance tax payable under S. 147(6) of the Income Tax Or…
2023 PTD 1833 ISLAMABAD
CHIEF COMMISSIONER ICT VS FEDERATION OF PAKISTAN S. 122-a---Constitution of Pakistan, art. 199---Constitutional petition---Revision by the Commissioner---alternate remedy, availing of---Scope---Taxpayer assailed order issued under S. 140 of…
2023 PLD 124 ISLAMABAD
MUHAMMAD SULEMAN VS MUHAMMAD SAAD NASEEM art. 18---Production of documents---Scope---Under art. 18 of the Qanun-e-Shahadat, 1984, the Court cannot refuse to admit the documents which are relevant for decision of the case---Parties, in view…
2023 PLD 132 ISLAMABAD
TAUSIF AHMED VS MUHAMMAD WAKEEL S. 33 & O. XX, R. 6---Consolidated suits---Separate decrees---Scope---Where two or more suits have been consolidated and disposed of through a common judgment, all trial court must draw up separate decree she…
2023 PLD 135 ISLAMABAD
Malik MUSAWAR KHAN VS Mst. NADIA YASEEN MALIK S. 5, Sched.---Dissolution of Muslim Marriages Act (VIII of 1939), S. 2(ii)---Suit for dissolution of marriage---Grounds for decree for dissolution of marriage---Scope---Failure to maintain the…
2023 PTD 96 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
The COMMISSIONER INLAND REVENUE, ZONE-X, RTO-III, LAHORE VS MUHAMMAD IQBAL, PROP. BRIGHT STAR ENGINEERING WORKS, LAHORE Ss.170, 122 & 111---Refund---amendment of assessment---Unexplained income or assets---Scope---assessing authority while…
2023 PTD 134 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
NAEEM RAFIQUE BHATTI, GUJRANWALA VS The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss.113, 2(22a) & First Sched., Sr. 2, Division IX---Minimum tax---Distributor---Fast moving consumer goods---Scope---Question before appellate Tribunal was…
2023 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
M. SARWAR SONS, HAFIZABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.111---Unexplained income or assets---Non-issuance of separate notice---Effect---Appellant was aggrieved of certain additions made by assessing officer in his income…
2023 PTD 179 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
SUPER VICTORIA STORE, LAHORE VS The COMMISSIONER INLAND REVENUE, ZONE WHT, RTO, LAHORE S.161---Failure to pay tax collected or deducted---Scope---Department, on taxpayer's failure to deduct withholding tax, created a certain tax demand---Ap…
2023 PTD 305 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA VS The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.13 & Sr. No.3, Table 2, Sixth Sched.---Exemption---Supplies made by cottage industry---Scope---Department raised a tax demand against the…
2023 PTD 332 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
PESHAWAR ELECTRICITY SUPPLY COMPANY (PESCO) VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Thing required by law to be done in a certain manner must be done in the same manner as prescribed by law or not at all. Citation Name: 2023 PTD 3…
2023 PTD 344 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ATLAS POWER LIMITED VS COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE Where two forums have concurrent jurisdiction, the aggrieved person in the first instance must preferably approach to the lower forum. Citation Name: 2023 PTD 344 INLA…
2023 PTD 424 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, RTO, LAHORE VS PAKISTAN WAPDA FOUNDATION, LAHORE S.221---Rectification of mistakes---Scope---Rectification is a jurisdiction ancillary to the appellate jurisdiction intended to rectify a mistake of fact or law a…
2023 PTD 467 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
KBS STEEL, GUJRANWALA VS The COMMISSIONER INLAND REVENUE, LTO, LAHORE Expenditure---Meaning---Expenditure is what is paid out or away and is something which is gone irretrievably. Citation Name: 2023 PTD 467 INLAND REVENUE APPELLATE TRIBUNA…
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