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
2021 PTD 1842 PESHAWAR-HIGH-COURT
HADI KHAN SILK MILLS VS GOVERNMENT OF PAKISTAN, through Federal Secretary Finance S.53, Schedule Second, Part-I, Cl. 146 & Part-IV, Cl. 110---SRO No 1213/2018 dated 5-10-2018---Prelude to opening paragraph--- Deeming clause---Effect---Prelu…
2021 PTD 1842 PESHAWAR-HIGH-COURT
HADI KHAN SILK MILLS VS GOVERNMENT OF PAKISTAN, through Federal Secretary Finance Ss. 53, 159, Schedule Second, Part-I, Cl. 146 & Part-IV, Cl. 110---Notification SRO No. 1213/2018 dated 5-10-2018---Constitution of Pakistan, Arts. 199 & 247-…
2021 PTD 1998 PESHAWAR-HIGH-COURT
POLY FOAM (PRIVATE) LIMITED VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad S.4---Customs General Order No. 01 of 2021 dated 9-4-2021---Circular No.9 of 2021 dated 1-3-2021---Sales Tax Act (VII of…
2021 PTD 1998 PESHAWAR-HIGH-COURT
POLY FOAM (PRIVATE) LIMITED VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad S.4---Federal Board of Revenue---Scope---Federal Board of Revenue is a Sate instrumentality responsible for enforcing fi…
2021 PTD 1998 PESHAWAR-HIGH-COURT
POLY FOAM (PRIVATE) LIMITED VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad art.18---Right to trade, business or profession--- Scope---Such right guaranteed by art. 18 of the Constitution is not a…
2021 PTD 2027 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE VS NEW SHINWARI LIMITED Ss.32, 79, 129, 156(64) & 196---afghanistan Pakistan Transit Trade agreement---Reference---Mis-declaration---Goods in question were declared under afghan Pakistan Trans…
2021 PTD 2027 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE VS NEW SHINWARI LIMITED Ss.79 & 129---Goods declaration---Object, purpose and scope---Afghan Pakistan Transit Trade Agreement to Afghanistan---Goods declaration forms are governed under S.79 o…
2021 PLD 41 PESHAWAR-HIGH-COURT
ASIF RAZA MASIH VS Mst. SOFIA alias PINKY Ss.10 & 22---Family Courts Act (XXXV of 1964), S. 5---Christian divorce or separation---Reasons, non-mentioning of---Parties were Christians and Family Court dissolved the marriage merely on the sta…
2021 PLD 41 PESHAWAR-HIGH-COURT
ASIF RAZA MASIH VS Mst. SOFIA alias PINKY S.5---Muslim Family Laws Ordinance (VIII of 1961), Ss.7, 8, 9 & 10---Family Court, jurisdiction of---Condition 'subject to provisions of Muslim Family Laws Ordinance, 1961'---Applicability---Said co…
2021 PLD 45 PESHAWAR-HIGH-COURT
ZARAK ARIF SHAH, ADVOCATE HIGH COURT, PESHAWAR VS The GOVERNMENT OF KHYBER PAKHTUNKHWA "Repeal" and "amendment"---Distinction---"Repeal" of law is different from "amendment"---"Amendment" of law involves making a change in law that already…
2021 PLD 45 PESHAWAR-HIGH-COURT
ZARAK ARIF SHAH, ADVOCATE HIGH COURT, PESHAWAR VS The GOVERNMENT OF KHYBER PAKHTUNKHWA R. 3(3) & Sched.-II, Sr.21(3)---Drafting of statute---Duties and responsibilities of Draftsman---Legislative drafter is under a laden duty to ensure that…
2021 PLD 45 PESHAWAR-HIGH-COURT
ZARAK ARIF SHAH, ADVOCATE HIGH COURT, PESHAWAR VS The GOVERNMENT OF KHYBER PAKHTUNKHWA arts. 2-a, 175 (3), 203 & 264---General Clauses act (X of 1897), S.6---Khyber Pakhtunkhwa Control of Narcotic Substances act (XXXI of 2019), S. 22 (4) [a…
2021 PLD 68 PESHAWAR-HIGH-COURT
GUL ZAMEEN VS GOVERNMENT OF KHYBER PAKHTUNKHWA through Secretary Home and Tribal Affairs, Peshawar art. 45---President's power to grant pardon---Executive function---Under art. 45 of the Constitution, the President enjoyed unfettered powers…
2021 PLD 68 PESHAWAR-HIGH-COURT
GUL ZAMEEN VS GOVERNMENT OF KHYBER PAKHTUNKHWA through Secretary Home and Tribal Affairs, Peshawar Punitive law---Principle---While interpreting the provision of punitive law, Court was required to strive in search of an interpretation, whi…
2021 PLD 68 PESHAWAR-HIGH-COURT
GUL ZAMEEN VS GOVERNMENT OF KHYBER PAKHTUNKHWA through Secretary Home and Tribal Affairs, Peshawar Chap. 8, Rr.201-A & 214-A---Grant of remission to prisoner---Scope---Remission being granted under the Prison Rules, 1978---Chap. 8 of Prison…
2021 PTD 270 APPELLATE-TRIBUNAL-PUNJAB-REVENUE-AUTHORITY
IZHAR CONSTRUCTION (PVT.) LIMITED VS COMMISSIONER (APPEALS) PRA, LAHORE Ss.24 & 57---assessment of tax---Obligation to produce documents and provide information---Non-production of documents---Effect---Show-cause notice was issued to the ap…
2021 PTD 329 APPELLATE-TRIBUNAL-PUNJAB
MILLENIUM FRANCHISES VS COMMISSIONER (APPEALS) PRA, LHR Ss. 24, 2(43), 3, 10, 11, 18 & 35---assessment of tax, tax fraud, taxable service, scope of tax and allied matters, time, manner and mode of payment, return---Non-mentioning of relevan…
2021 PTD 329 APPELLATE-TRIBUNAL-PUNJAB
MILLENIUM FRANCHISES VS COMMISSIONER (APPEALS) PRA, LHR Ss.24 & 2(43)---assessment of tax---Tax fraud---Scope---Show-cause notice issued to the appellant alleged that it being franchisee was required to declare its true sales but such infor…
2021 PTD 443 APPELLATE-TRIBUNAL-PUNJAB
FRIGZ FOODS SIALKOT CANTT VS COMMISSIONER (APPEALS) PRA, LAHORE Ss. 24, 63 & 65---Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, Rr. 9 & 16---Assessment of tax---Appeal to Commissioner (Appeals)---Decision in appeal---…
2021 PTD 443 APPELLATE-TRIBUNAL-PUNJAB
FRIGZ FOODS SIALKOT CANTT VS COMMISSIONER (APPEALS) PRA, LAHORE Ss.3, 5 & 36---Punjab Revenue Authority, powers and functions of---Validation---Scope---Show-cause notice issued to the appellant alleged that it being franchisee had deposited…
2021 PTD 641 APPELLATE-TRIBUNAL-PUNJAB
PUNJAB BEVERAGE CO. LTD. VS COMMISSIONER (PRA), FAISALABAD S.52---Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, Rr.6 & 13---Recovery of tax not levied or short-levied---Adjudication orders---Principles of natural just…
2021 PTD 641 APPELLATE-TRIBUNAL-PUNJAB
PUNJAB BEVERAGE CO. LTD. VS COMMISSIONER (PRA), FAISALABAD Ss.52 & 60---Recovery of tax not levied or short-levied---Powers of adjudication---Scope---Appellant assailed order passed by Commissioner whereby it was taxed---Validity---Commissi…
2021 PTD 703 APPELLATE-TRIBUNAL-PUNJAB
TELENOR LDI COMMUNICATION (PVT.) LTD. VS COMMISSIONER (APPEALS) PRA LAHORE Ss.3, 24 & Sr. 6, 2nd Sched.---Punjab Sales Tax on Services (Specific Provisions) Rules, 2012, R.26---Taxable service---Assessment of tax---Telecommunication service…
2021 PTD 703 APPELLATE-TRIBUNAL-PUNJAB
TELENOR LDI COMMUNICATION (PVT.) LTD. VS COMMISSIONER (APPEALS) PRA LAHORE Ss. 3, 24 & Sr. 6, 2nd Sched.---Punjab Sales Tax on Services (Definition) Rules, 2012, R. 106---Punjab Sales Tax on Services (Specific Provisions) Rules, 2012, Rr. 2…
2021 PTD 703 APPELLATE-TRIBUNAL-PUNJAB
TELENOR LDI COMMUNICATION (PVT.) LTD. VS COMMISSIONER (APPEALS) PRA LAHORE Ss. 3, 24 & Sr. 6, 2nd Sched.---Punjab Sales Tax on Services (Adjustment of Tax) Rules, 2012, R. 12---Taxable service---Assessment of tax---Telecommunication service…
2021 PTD 986 APPELLATE-TRIBUNAL-PUNJAB
ZARAI TARAQIATI BANK LIMITED (ZTBL) VS COMMISSIONER HQ's (PRA) LAHORE Ss.14 & 19---Special procedure and tax withholding provisions---Joint and several liabilities of registered persons where tax unpaid---Scope---Appellant assailed the orde…
2021 PTD 986 APPELLATE-TRIBUNAL-PUNJAB
ZARAI TARAQIATI BANK LIMITED (ZTBL) VS COMMISSIONER HQ's (PRA) LAHORE Tax demand should always be based on exact figures and there is no room for presumptions and guess work.
2021 PTD 986 APPELLATE-TRIBUNAL-PUNJAB
ZARAI TARAQIATI BANK LIMITED (ZTBL) VS COMMISSIONER HQ's (PRA) LAHORE S.66---appeal to the appellate Tribunal---Limitation---Condonation of delay---Scope---appellant sought condonation of delay in filing appeal---Validity---Nowhere in the i…
2021 PTD 1003 APPELLATE-TRIBUNAL-PUNJAB
GUJRANWALA FOOD INDUSTRY (PVT.) LTD. VS COMMISSIONER (APPEALS) PRA, LAHORE S.65---Decision in appeal---Directions for issuance of fresh show-cause notice---Scope---Appellant assailed order passed by Commissioner (Appeals) whereby he had hel…
2021 PLD 1 QUETTA-HIGH-COURT-BALOCHISTAN
State VS IKRAMULLAH Ss. 561-a, 249-a & 265-K---Inherent powers of High Court---Power of Magistrate to acquit accused at any stage---Power of Court to acquit accused at any stage---Scope---Section 561-a, Cr.P.C., confers upon High Court inhe…
2021 PLD 1 QUETTA-HIGH-COURT-BALOCHISTAN
State VS IKRAMULLAH Ss. 561-a, 249-a & 417---Federal Investigation agency act, 1974 (VIII of 1975), Preamble & S. 3---Intellectual Property Organization of Pakistan act (XXII of 2012), Ss. 17, 18 & 13---Inherent powers of High Court---Intel…
2021 PLD 55 QUETTA-HIGH-COURT-BALOCHISTAN
GHULAM RASOOL VS State Ss. 2(c), 9 (4) & 12---agreement between Islamic Republic of Iran and Islamic Republic of Pakistan on the transfer of Prisoners [enforced on 11-05-2014]---Invoking jurisdiction of Court---Waiving of the fine---Scope--…
2021 PLD 59 QUETTA-HIGH-COURT-BALOCHISTAN
ABDUL HAMEED KHAN VS NASRULLAH Consolidation of the suits---Consolidation of suits was to be ordered to avoid contradictory judgments and for better administration of justice.
2021 PLD 59 QUETTA-HIGH-COURT-BALOCHISTAN
ABDUL HAMEED KHAN VS NASRULLAH S. 151---Inherent powers of Court---Scope---Consolidation of suits was prerogative, which was to be exercised on the dictate of the justice to avoid contradictory judgments and for better administration of jus…
2021 PLD 63 QUETTA-HIGH-COURT-BALOCHISTAN
MUHAMMAD JAFFAR MAGSI VS SANAULLAH S. 22-a---Ex-officio Justice of Peace, powers of---Registration of FIR---Reasons to be furnished for passing an order contrary to the police report---Scope---Ex-officio Justice of Peace on application of t…
2021 PLD 67 QUETTA-HIGH-COURT-BALOCHISTAN
ZIAUDDIN VS KHAN MUHAMMAD O. II, R. 2---Specific Relief act (I of 1877), Ss. 12 & 54---Suit for possession, mense profit and permanent injunction--- Bar on further suit---Splitting of claim---Scope---Petitioner/plaintiff filed a suit in res…
2021 PLD 67 QUETTA-HIGH-COURT-BALOCHISTAN
ZIAUDDIN VS KHAN MUHAMMAD O. II, R. 2---Specific Relief act (I of 1877), Ss. 12 & 54---Suit for possession, mense profit and permanent injunction---Bar on further suit---Object---Object of R.2 of O.II, C.P.C, was to prevent further litigati…
2021 PCrLJN 2 QUETTA-HIGH-COURT-BALOCHISTAN
JAHANZAIB VS State Ss. 243, 225 & 537---Conviction on admission of truth of accusation---Effect of errors---Finding or sentence when reversible by reason of error or omission in charge or other proceedings---Scope---Accused cannot be convic…
2021 PCrLJN 2 QUETTA-HIGH-COURT-BALOCHISTAN
JAHANZAIB VS State Ss. 265-E & 221---Plea of guilty---Charge to state offence---Scope---When a person is convicted on a plea of guilty, the contents of charge are to be construed strictly.
2021 PCrLJN 2 QUETTA-HIGH-COURT-BALOCHISTAN
JAHANZAIB VS State Ss. 11F & 11H---Supply of statements and documents to the accused---Scope---Criminal trial commences with the distribution of copies of FIR, police report, statement of witnesses recorded under Ss. 161 & 164, Cr.P.C., as…
2021 PCrLJN 2 QUETTA-HIGH-COURT-BALOCHISTAN
JAHANZAIB VS State Ss. 11F, 11H, 11K & 11N---Criminal Procedure Code (V of 1898), S. 221---Membership, support and meetings relating to a Proscribed Organization---Supply of statements and documents to the accused---Charge to state offence-…
2021 PCrLJN 2 QUETTA-HIGH-COURT-BALOCHISTAN
JAHANZAIB VS State S. 412---No appeal in certain cases when accused pleads guilty---Scope---Accused who pleads guilty to the charge has no right of appeal against his conviction but he can maintain an appeal only to the extent of the legali…
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Witness---Statement of sole eye-witness---Conviction---Scope---Conviction could be awarded on the sole statement of single eye-witness subject to the condition that his statement inspired confidence and free from doubt.
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Benefit of doubt---Principle---If any single or slightest doubt is created, the benefit of the same must go to the accused and it would be sufficient to disbelieve the prosecution story.
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Medical evidence---Scope---Medical evidence had always been treated to be confirmatory in nature---Medical evidence could not establish presence of the accused in the occurrence---Medical evidence by itself could not con…
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Ss. 302(b), 324, 337-a(i) & 34---Qatl-i-amd, attempt to commit qatl-i-amd, shajjah-i-mudihah, common intention---appreciation of evidence---Benefit of doubt---Contradictions in the statements of witnesses---Scope---Prose…
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Witness---Injured witness---Statement of---Scope---Injuries on the person of a witness could be a proof of his presence on the spot at relevant time---Presence of witness did not mean that his statement be accepted witho…
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Ss. 302(b), 324, 337-a(i) & 34---Qatl-i-amd, attempt to commit qatl-i-amd, shajjah-i-mudihah, common intention---appreciation of evidence---Benefit of doubt---Ocular account and medical evidence---Contradictions---Scope-…
2021 PCrLJN 73 QUETTA-HIGH-COURT-BALOCHISTAN
JUMMA KHAN VS State Witness---Credibility of---Scope---If the witness was found not telling truth on material aspects of the case, his/her statement would loose credibility---Credibility of witness could not be bifurcated for discarding the…
2021 PCrLJN 83 QUETTA-HIGH-COURT-BALOCHISTAN
ABDULLAH alias KHALIQ DAD VS State Ss. 302(b) & 34---Qatl-i-amd, common intention---Appreciation of evidence---Accused were charged for committing murder of son of complainant and wife of accused---Motive behind the occurrence was stated to…
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