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
2023 PTD 499 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD VS WI-TRIBE PAKISTAN LIMITED, ISLAMABAD Ss.161, 153 & 152---Failure to pay tax collected or deducted---Payments to non-residents---Payments for goods, services and contracts---Scope---Taxpayer was…
2023 PTD 513 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, RTO, SIALKOT VS GENERAL FAN COMPANY (PVT.) LTD., GUJRAT appeal cannot be claimed as a right unless provided by the statute. Citation Name: 2023 PTD 513 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this…
2023 PTD 524 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
The COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN VS SHAH SONS PAKISTAN (PVT.) LTD. INDUSTRIAL ESTATE MULTAN Ss. 161 & 153---Failure to pay tax collected or deducted---Payment for goods, services and contracts---Scope---Cas…
2023 PTD 552 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOWN CRIER (PVT.) LTD. FAISALABAD VS The COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD Ss.11, 4 & 73---SRO No. 1125(I)/2011, dated: 31-12-2011---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded-…
2023 PTD 567 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE VS The COMMISSIONER INLAND REVENUE, CRTO, LAHORE "annulment"---Defined. Citation Name: 2023 PTD 567 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case EMIRATES SUPPLY CHAIN SER…
2023 PTD 717 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
PUNJAB BEVERAGES (PVT.) LTD., LAHORE VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss. 46 & 40B---appeals to the appellate Tribunal---Posting of Inland Revenue Officer---Scope---appeal was preferred against an intimation letter whereby th…
2023 PTD 789 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD VS CRESCENT TEXTILE MILLS, LTD., FAISALABAD S.221---Rectification of mistakes---Scope of rectification is limited to correcting mistakes that are easily identifiable on the surface of the orde…
2023 PTD 817 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
PAKISTAN FRUIT JUICE CO. (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, CTO, LAHORE S.11---Recovery of tax---Show-cause notice---Adjudication proceedings---Order-in-original---Limitation---Scope---First proviso to S. 11(5) is mandatory in natu…
2023 PTD 889 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
FILTER PAKISTAN (PVT.) LIMITED, KARACHI VS COMMISSIONER INLAND REVENUE, ZONE-I, MTO, KARACHI S. 131---appeal to appellate Tribunal---Extension of stay order---Scope---appellant sought extension of stay against recovery of tax demand---Valid…
2023 PTD 911 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
PESHAWAR ELECTRIC SUPPLY COMPANY, LIMITED (PESCO), WAPDA HOUSE, PESHAWAR VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR art.129(e)---Public documents---Presumption---Scope---Presumption of regularity and correctness is attached to the co…
2023 PTD 1069 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, ZONE-I, LTU, KARACHI VS ABU DAWOOD TRADING COMPANY (PVT.) LTD., KARACHI Ss. 11, 3, 7 & 8---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Determination of tax liabilit…
2023 PTD 1103 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MUHAMMAD ALI TABBA, KARACHI VS The COMMISSIONER INLAND REVENUE, AEOI, ZONE, LTO, KARACHI Principles of tax equity demand levy of higher tax on individuals with higher ability to pay tax. Citation Name: 2023 PTD 1103 INLAND REVENUE APPELLATE…
2023 PTD 1582 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MUHAMMAD MUTI-UR-REHMAN, LAHORE VS COMMISSIONER INLAND REVENUE, RTO, LAHORE S. 221---Civil Procedure Code (V of 1908), O. XLVII, R. 1---Rectification of mistakes---Review---Scope---Word "review" refers to the re-examination of a previously…
2023 PTD 1606 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
CITY CASH AND CARRY, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss.3(9-a), 11, 33(24) & 40-C---Issuance of invoices by the registered person outside the Point of Sales (POS) system---Penalty---assessment of tax and recovery…
2023 PTD 1628 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
COMMISSIONER INLAND REVENUE, LTU, LAHORE VS ADAM JEE INSURANCE COMPANY LTD. Ss.233, 158(c), 161 & 205---Brokerage and Commission---Advance tax, deduction of---Insurance companies, business of---Collection of premium---Principal and agent, r…
2023 PTD 1662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Mian FEROZE SALAH UD DIN VS The COMMISSIONER INLAND REVENUE, ZONE-IV, RTO, LAHORE Ss.121(3) & 131---Best judgment assessment---Limitation---Scope---Order passed by the Officer Inland Revenue against the taxpayer was confirmed by the Commiss…
2023 PTD 1788 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Ms. TANVIR SHARAFAT VS The COMMISSIONER INLAND REVENUE, ZONE-II, RTO-I, KARACHI Ss. 111(1)(b), 122(5a) & 218---assets Declaration Ordinance (III of 2019), Ss. 3 & 4---Non-resident tax payer---Return of income filed as "Nil"---assessment ord…
2023 PTD 1819 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
MUJTABA SAUD TEXTILE, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S. 3(1a), First proviso, 6, 7, 22, 23, 26 & 46---S.R.O 648(I)/2013 dated 09-07-2013---Further tax, levy of---Scope---End-consumers---Scope---appellant(register…
2023 CLD 420 INSURANCE-TRIBUNAL-LAHORE
MUHAMMAD UMAR VS IGI S. 72---Nomination by policy holder---Scope---Role of the nominee is simply to collect the proceeds of the policy as a trustee and then distribute it among the legal heirs of the insured person. Citation Name: 2023 CLD…
2023 CLD 456 INSURANCE-TRIBUNAL-LAHORE
Mst. KHADIJA AKHTAR VS DAWOOD FAMILY TAKAFUL S. 122---Insurance claim---Scope---Insurance Company approached a medical college to provide coverage for the annual fees of students---Along with the Group Family Takaful coverage plan, it was a…
2023 CLD 544 INSURANCE-TRIBUNAL-LAHORE
JUBILEE LIFE INSURANCE VS SUMERA IMRAN S. 118---Payment of liquidated damages on late settlement of claims---Scope---The moment the insured person dies, the succession opens and the policy proceeds or the amount of the death claim vests and…
2023 CLD 583 INSURANCE-TRIBUNAL-LAHORE
ABDUL BASIT VS STATE LIFE INSURANCE Ss. 122 & 118--- Insurance claim--- Life insurance policy---Limitation---Communication of claim to insurer---Delay in settlement of claim---Scope---Wife of petitioner purchased a policy from the responden…
2023 CLD 613 INSURANCE-TRIBUNAL-LAHORE
NADEEM AHMAD VS STATE LIFE INSURANCE CORPORATION S. 122---Civil Procedure Code (V of 1908), O. XVI, R. 1---Insurance claim---Summons to attend to give evidence or produce documents---Life insurance policy---Pre-insurance ailment, claim of--…
2023 CLD 647 INSURANCE-TRIBUNAL-LAHORE
RANA BASIT RICE MILLS VS UNIVERSAL INSURANCE CO. LTD. S. 115--- application of Pakistani law to policies issued in Pakistan---Scope---Marine Insurance Policy---Plain reading of S. 115 of the Insurance Ordinance, 2000, shows that it is a non…
2023 CLD 1156 INSURANCE-TRIBUNAL-LAHORE
Mst. RAZIA AMEER VS STATE LIFE INSURANCE Ss. 122, 75, 118(1) & 118(2)---Limitation Act (IX of 1908), First Sched., Part IV, Arts. 86-a & 86-b---Insurance petition---Insurance claim, payment of---Liquidated damages, computation of---Time per…
2023 CLD 1215 INSURANCE-TRIBUNAL-LAHORE
Haji BASHARATULLAH VS STATE LIFE INSURANCE Ss. 122, 75, 118(1) & 118(2)---Limitation Act (IX of 1908), First Sched., Part IV, Arts. 86-a & 86-b---Insurance petition---Insurance claim, payment of---Liquidated damages, computation of---Time p…
2023 CLD 1283 INSURANCE-TRIBUNAL-LAHORE
ASMA QAMAR VS JUBILEE LIFE INSURANCE Ss. 75, 76, 77, 118 & 122---Insurance claim---Utmost good faith---Deceptive marketing conduct---Language used in the policy documents---Interpretation of the contract (policy documents) executed between…
2023 CLD 1283 INSURANCE-TRIBUNAL-LAHORE
ASMA QAMAR VS JUBILEE LIFE INSURANCE Ss. 75, 76, 77 & 122---Insurance claim---Utmost good faith---Deceptive marketing conduct---Language used in the policy documents---Interpretation of the contract (policy documents) executed between the p…
2023 CLD 1319 INSURANCE-TRIBUNAL-LAHORE
NARGIS BANO VS PAK QATAR FAMILY TAKAFUL Ss. 122, 75, & 118---Qanun-e-Shahadat (10 of 1984), Arts. 78 & 79---Insurance petition---Life insurance policy---Claim, repudiation of---Concealment pertaining to medical condition of the insured---Pr…
2023 PLC 233 IMPLEMENTATION-TRIBUNAL-FOR-NEWSPAPER-EMPLOYEE
DILNAWAZ ABBASI VS DAILY JEHAN PAKISTAN, ISLAMABAD R. 17---Newspaper Employees (Conditions of Service) Act (LVIII of 1973), S. 13---Civil Procedure Code (V of 1908), O.V, O. IX, R. 13 & O.XXI, R.30---Application to set-aside ex-parte order/…
2023 PLC 248 IMPLEMENTATION-TRIBUNAL-FOR-NEWSPAPER-EMPLOYEE
IMTIAZ ALAM VS The NEWS, ISLAMABAD Ss. 13 & 4---Implementation Tribunal for Newspaper Employees (Procedure and Function) Rules, 1977, R. 17---Pakistan Electronic Media Regulatory Authority Ordinance (XIII of 2002), Preamble---Pakistan Elect…
2023 PLD 1 KARACHI-HIGH-COURT-SINDH
AIJAZ HUSSAIN JAKHRANI VS NATIONAL ACCOUNTABILITY BUREAU S. 9(b)---Letters Patent of High Court, clause 26---High Court (Lahore) Rules and Orders, Vol. V, Chap. 4-H, R. 5---Constitution of Pakistan, Art.199---Constitutional petition---Bail…
2023 PLD 96 KARACHI-HIGH-COURT-SINDH
Ms. GULNAR VS MUHAMMAD YOUSUF BARAKZAI Ss. 8, 39, 42 & 54---Transfer of Property Act (IV of 1882), S. 52---Suit for recovery of possession, cancellation of document, declaration and injunction---Lis pendens, principle of---Applicability---P…
2023 PLD 96 KARACHI-HIGH-COURT-SINDH
Ms. GULNAR VS MUHAMMAD YOUSUF BARAKZAI S. 42---Right---Scope---Denial of a right constitutes a cause of action to maintain an action under S. 42 of Specific Relief Act, 1877---Relief of declaration is a discretionary relief and can be grant…
2023 PLD 96 KARACHI-HIGH-COURT-SINDH
Ms. GULNAR VS MUHAMMAD YOUSUF BARAKZAI art. 72---Documentary evidence---For Court to look into document for deciding its probative or evidentiary value, it is necessary to tender the document legally first---When opposite party objects to t…
2023 PLD 96 KARACHI-HIGH-COURT-SINDH
Ms. GULNAR VS MUHAMMAD YOUSUF BARAKZAI art. 10-a---Right of fair trial---Scope---Right to fair trial as enunciated vide art. 10-a of the Constitution, is right of every citizen and is a fundamental right---Such is Constitutional reassurance…
2023 PLD 110 KARACHI-HIGH-COURT-SINDH
PAKISTAN TEHREEK-E-INSAAF VS PROVINCE OF SINDH arts. 140-a, 199, 219(d) & 220---Constitutional petition---Local Bodies elections---Provincial Government, duty of---Petitioner was a political party and aggrieved of postponing of local bodies…
2023 PLD 123 KARACHI-HIGH-COURT-SINDH
EATON PHOENIXTEC MMPL CO., LTD. VS NEW RABIA ENTERPRISES O.XII, R.6---Suit for recovery of foreign currency, interest and damages---Admission---Phrase "without waiting for the determination of any other question between the parties"---Set o…
2023 PLD 127 KARACHI-HIGH-COURT-SINDH
A. M. QURESHI VS DEPUTY COMMISSIONER, DISTRICT EAST, KARACHI O. I, R. 10--- Specific Relief act (I of 1877), Ss. 42 & 54---Suit for declaration and injunction---Necessary party, impleading of---Dispute as to paternity---Determination---Disp…
2023 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
MUNEER AHMED VS State Ss. 324, 336-B & 337-F(i)---anti-Terrorism act (XXVII of 1997), S. 7---attempt to commit qatl-i-amd, hurt by corrosive substance (acid), ghayr-jaifah-damiyah, act of terrorism---appreciation of evidence---Police witnes…
2023 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
MUNEER AHMED VS State Ss. 324, 336-B & 337-F(i)---anti-Terrorism act (XXVII of 1997), S. 7---attempt to commit qatl-i-amd, hurt by corrosive substance (acid), ghayr-jaifah-damiyah, act of terrorism---appreciation of evidence---Chain of even…
2023 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
MUNEER AHMED VS State Ss. 324, 336-B & 337-F(i)---anti-Terrorism act (XXVII of 1997), S. 7---attempt to commit qatl-i-amd, hurt by corrosive substance (acid), ghayr-jaifah-damiyah, act of terrorism---appreciation of evidence---Ocular accoun…
2023 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
MUNEER AHMED VS State Ss. 324, 336-B & 337-F(i)---anti-Terrorism act (XXVII of 1997), S. 7---attempt to commit qatl-i-amd, hurt by corrosive substance (acid), ghayr-jaifah-damiyah, act of terrorism---appreciation of evidence---Delay in obta…
2023 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
MUNEER AHMED VS State Statement---Minor contradictions---Scope---Minor contradictions which do not affect the materiality of the evidence can be ignored.
2023 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
MUNEER AHMED VS State Ss. 324, 336-B & 337-F(i)---anti-Terrorism act (XXVII of 1997), S. 7---attempt to commit qatl-i-amd, hurt by corrosive substance (acid), ghayr-jaifah-damiyah, act of terrorism---appreciation of evidence---Delay in lodg…
2023 PCrLJN 3 KARACHI-HIGH-COURT-SINDH
ABDUL KAREEM VS State absconsion---Scope---Fugitive to law and trial dis-entitles himself from some of the concessions, which otherwise are available to him.
2023 PCrLJN 3 KARACHI-HIGH-COURT-SINDH
ABDUL KAREEM VS State Report of police---Scope---Police report after investigation or re-investigation is not binding upon the Court.
2023 PCrLJN 3 KARACHI-HIGH-COURT-SINDH
ABDUL KAREEM VS State S. 497---Penal Code (XLV of 1860), Ss. 302, 148 & 149---Anti-Terrorism Act (XXVII of 1997), S. 7---Qatl-i-amd, rioting, armed with deadly weapon---Act of terrorism---Bail, refusal of---Delayed FIR---Absconsion of accus…
2023 PCrLJN 5 KARACHI-HIGH-COURT-SINDH
GHULAM SARWER VS State Statement---Minor discrepancies---Scope---Minor discrepancies, if any, in statements of all the witnesses are not enough to demolish the case of the prosecution, because these discrepancies always occurred on account…
2023 PCrLJN 5 KARACHI-HIGH-COURT-SINDH
GHULAM SARWER VS State Ss. 302, 148, 149 & 114---Qatl-i-amd, rioting with deadly weapons, unlawful assembly, abettor present when offence was committed---Appreciation of evidence---Recovery of weapon of offence---Scope---Accused persons wer…
Looking for a specific point of law? Search the case-law database in Urdu or English.