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 PTD 607 KARACHI-HIGH-COURT-SINDH
SHELL PAKISTAN LIMITED VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance art.25---Discrimination---Reasonable classification, principle of---Scope---Provision of art. 25 of the Constitution envisages equality between citizens,…
2023 PTD 649 KARACHI-HIGH-COURT-SINDH
ZAM ZAM LPG (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Secretary/Chairman Revenue Division Ss.25 & 177---Selection of case for audit---Word "reasons"---Scope---Petitioner taxpayer was aggrieved of letter and notices issued by authorit…
2023 PTD 666 KARACHI-HIGH-COURT-SINDH
Syed ATIF SALMAN HASHMI VS FEDERATION OF PAKISTAN through Secretary Revenue, Ex-Officio Chairman FBR Ss. 3, 3(1a) & 24---Criminal Procedure Code (V of 1898), Ss.249-a, 365-K & 561-a---Constitution of Pakistan, art.199---Constitutional petit…
2023 PTD 689 KARACHI-HIGH-COURT-SINDH
MODERN TEXTILE MILLS LIMITED VS COMMISSIONER INLAND REVENUE Ss.18, 79(1)(e), 122(4)(5a), 133 & 166(1)(a)---Reference---Tax exemption---'adventure in nature of trade'---Scope---Taxpayer was an industrial unit and sold its land by converting…
2023 PTD 710 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS through Deputy Collector of Customs VS NETPAC Ss.25-a, 32 & 196---Reference---Goods Declaration---Invoice retrieved from consignment---Effect---authorities instead of imposing duty / taxes on the basis of self-assessmen…
2023 PTD 725 KARACHI-HIGH-COURT-SINDH
XAVIER COMPANY VS CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL Ss.25, 32 & 196---Reference---Misdeclaration---Criminal proceedings---Pre-condition---Appellant / importer was aggrieved of criminal proceedings initiated against him by aut…
2023 PTD 742 KARACHI-HIGH-COURT-SINDH
MICRO INNOVATIONS AND TECHNOLOGIES (PVT.) LTD. VS FEDERATION OF PAKISTAN through Federal Secretary Ministry of Commerce Redundancy, principle of---Applicability---No provision of law is to be read either in isolation nor such interpretation…
2023 PTD 773 KARACHI-HIGH-COURT-SINDH
COMMISSIONER (LEGAL DIVISION) VS PAKISTAN SERVICES LIMITED S.111---Penalty for concealment of income---Scope---Mens rea---Scope---Existence of mens rea is a mandatory condition for levying any penalty under S.111 of the Income Tax Ordinance…
2023 PTD 825 KARACHI-HIGH-COURT-SINDH
DIGRI SUGAR MILLS LIMITED VS The ADDITIONAL COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE Ss. 11 & 33---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Offences and penalties---Scope---Penalty…
2023 PTD 847 KARACHI-HIGH-COURT-SINDH
ASTRO PLASTIC (PVT.) LTD. VS MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN S.195-C---alternative Dispute Resolution (aDR)---Scope---Section 195-C of the Customs act, 1969, provides that aDR can be invoked only for disputes of the specified typ…
2023 PTD 896 KARACHI-HIGH-COURT-SINDH
IBRAHIM FIBRES LIMITED VS CUSTOMS APPELLATE TRIBUNAL Ss.196, 194a & 194B---Reference to High Court---appeals to the appellate Tribunal---Reasons for decision---Scope---appellate Tribunal must independently decide the controversy before it a…
2023 PTD 908 KARACHI-HIGH-COURT-SINDH
OBS PAKISTAN (PVT.) LTD. VS The CUSTOMS APPELLATE TRIBUNAL Ss. 32, 32-a, 80 & 196---Pak-China Free Trade agreement (FTa) notified vide SRO 659(I)/2007 dated 30-06-2007---Reference---Imported goods, classification of---Question of facts---Sc…
2023 PTD 938 KARACHI-HIGH-COURT-SINDH
JAMAL SEAMLESS PIPE (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary (Revenue Division) S.81---Provisional determination of liability---Scope---Petitioner sought direction to the department to allow provisional release of imported co…
2023 PTD 962 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PaCCS, CUSTOM HOUSE, KARACHI VS Alhaj AJAB KHAN S.194-C---Customs appellate Tribunal---Technical Member---Scope--Legislature does not want a Single Member, Technical, to be prevented from…
2023 PTD 985 KARACHI-HIGH-COURT-SINDH
MUHAMMAD AMIR VS DEPARTMENT OF PLANT PROTECTION Rr. 8, 44, 46 (4) & 56---Import Policy Order, 2022, Sr. No. 78, Pt-IV---Plant and Plant Products, import of---Necessary documents---Petitioner was auction purchaser of consignment of Dark Red…
2023 PTD 1013 KARACHI-HIGH-COURT-SINDH
COMMISSIONER (LEGAL DIVISION) LTU VS PAKISTAN PETROLEUM LTD. S.24---Deductions not admissible---Scope---Pre-requisites to employees---Assessing Authority declined to allow deduction of expenditure incurred by respondent on the provision of…
2023 PTD 1087 KARACHI-HIGH-COURT-SINDH
MUHAMMAD TAHIR VS FEDERAL BOARD OF REVENUE through Chairman Ministry of Finance, Islamabad S.21---Sales Tax Registration---Suspension---Principle of natural justice, violation of---Petitioner was aggrieved of suspension of his Sales Tax Reg…
2023 PTD 1415 KARACHI-HIGH-COURT-SINDH
HASCOL PETROLEUM LTD. VS FEDERATION OF PAKISTAN through Secretary, Revenue Division Ss.18 & 30---Goods dutiable---Regulatory duty---Date of determination of rate of import duty---Scope---Petitioners claimed entitlement to benefit under SRO…
2023 PTD 1498 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE, ZONE-IV VS BYCO PETROLEUM PAKISTAN LIMITED S.47---Reference jurisdiction---Scope of reference jurisdiction is primarily confined to legal questions emanating from the judgment impugned and it is settled law that…
2023 PTD 1519 KARACHI-HIGH-COURT-SINDH
MUHAMMAD ANWAR VS PAKISTAN through Secretary to the Government of Pakistan Ministry of Finance, Islamabad S. 162---Damages, recovery of---Civil suit---Maintainability---Negligence of authorities---Quantum of loss, determination of---Mental…
2023 PTD 1541 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS KRISTOF W. DUWAERTS Ss.19 & 196---Import Policy, 2013, Para. 20---Import of vehicle---Diplomatic exemption---Foreign experts from donor country---Relaxation in exemption criteria---Federal Government, jurisdiction of…
2023 PTD 1671 KARACHI-HIGH-COURT-SINDH
NATIONAL DEVELOPMENT FINANCE CORPORATION VS COMMISSIONER OF INCOME TAX Ss. 22 & 23---Income from business and profession---Deductions---Bad debts---Scope---While claiming any income from any business and profession, under S. 22 of the Incom…
2023 PTD 1701 KARACHI-HIGH-COURT-SINDH
SAJID PLASTIC FACTORY VS FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue, Islamabad Clause 8---Notification SRO 902(I)/2020 dated 25-09-2020---Constitutional petition---Petitioner / importer was aggrieved of his consignment…
2023 PTD 1769 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS, KARACHI VS A.R. INDUSTRIES Ss. 25, 25-a & 196---Customs Rules, 2001, R.120---Duty, determination of---Fall back method---authorities were aggrieved of order passed by Customs appellate Tribunal on the ground that w…
2023 PTD 1829 KARACHI-HIGH-COURT-SINDH
SEARLE COMPANY LIMITED VS FEDERATION OF PAKISTAN art.189---Decisions of Supreme Court binding on other Courts---Scope---Leave grating order simpliciter passed by the Supreme Court is not precedent under art.189 of the Constitution as it doe…
2023 PLD 53 KARACHI-HIGH-COURT-SINDH
LALOO VS SENIOR SUPERINTENDENT OF POLICE, MIRPUR KHAS, SINDH Ss.11 & 14---Criminal Procedure Code (V of 1898), S. 561-A---Rule Nisi---Change of faith---Marriage without divorce---Recovery of wife---Petition to Court---Procedure---Petitioner…
2023 PLD 66 KARACHI-HIGH-COURT-SINDH
PAKISTAN SUGAR MILLS ASSOCIATION VS FEDERATION OF PAKISTAN through Secretary, Ministry of Law and Justice, Government of Pakistan Ss.14, 24 & 28---Civil Procedure Code (V of 1908), O.XXXIX, Rr. 1 & 2---Specific Relief act (I of 1877), Ss. 4…
2023 PLD 90 KARACHI-HIGH-COURT-SINDH
EKRAM UD DIN KHAN VS The D.G. F.I.A. S. 4a---Civil Procedure Code (V of 1908), Ss. 151 & 114---Constitution of Pakistan, art.199---Constitutional petition---Contempt proceedings---Prosecutor, appointment of---Review of order---Dispute was w…
2023 PLD 1 LAHORE-HIGH-COURT-LAHORE
KAREEM NAWAZ VS DISTRICT COLLECTOR/DEPUTY COMMISSIONER MULTAN Ss. 4, 5, 5-a, 9(1), 17(1)(2) & 17(4)---acquisition of land---Case of urgency--- Fundamental rights, violation of--- Petitioners assailed notifications whereby land in question w…
2023 PLD 116 LAHORE-HIGH-COURT-LAHORE
POSCO INTERNATIONAL CORPORATION VS RIKANS INTERNATIONAL art. V (1)(b) of Schedule---Terms "public policy"---Effect---Recognition and enforcement of an arbitral award may be refused if competent authority in the country finds that the award…
2023 PLD 136 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD HAMZA SHAHBAZ SHARIF VS PROVINCE OF PUNJAB arts. 104, 130(5) & 199---Constitutional petition---Oath of Chief Minister---Governor refusing to administer oath---Powers of the President of Pakistan---Dispute was with regard to refusal…
2023 PLD 139 LAHORE-HIGH-COURT-LAHORE
MAHMOOD TEXTILE MILLS LIMITED VS SUI-NORTHERN GAS PIPELINES, SNGPL through Managing Director, Lahore Ss. 6, 7(10) & 7(11)---Specific Relief act (I of 1877), Ss. 42 & 54---Civil Procedure Code (V of 1908), O. XVI, R. 1 [as amended by Lahore…
2023 PLD 149 LAHORE-HIGH-COURT-LAHORE
GIBRALTAR (SMC-PVT.) LIMITED VS SAMAD RUBBER WORKS (PVT.) LTD. S. 24---High Court (Lahore) Rules and Orders, Vol. I, Chap. 13---Punjab Civil Courts Ordinance (II of 1962), S. 15---Transfer of suits---Power to distribute business---Scope---G…
2023 PCrLJN 2 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD UMAIR VS State Ss. 302, 324, 109 & 148---Qatl-i-amd, attempt to commit qatl-i-amd, abetment, rioting armed with deadly weapon---Appreciation of evidence---Benefit of doubt---Presence of witnesses was doubtful---Scope---Accused were…
2023 PCrLJN 8 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARSHAD alias ACCHA VS State Ss. 302(b) & 363--- Qatl-i-amd, abduction--- Appreciation of evidence---Recovery of CCTV footage---Scope---Accused was charged for committing murder of minor daughter of the complainant after her abducti…
2023 PCrLJN 14 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD NAWAZ alias NAZI VS State Ss. 302(b), 148 & 149---Qatl-i-amd, rioting armed with deadly weapons, unlawful assembly---Appreciation of evidence---Matching report of empties---Scope---Accused were charged for committing murder of the…
2023 PCrLJN 16 LAHORE-HIGH-COURT-LAHORE
PERVEZ IQBAL VS State Ss. 302(b) & 34---Qatl-i-amd, common intention---Appreciation of evidence---Dishonest improvements made by eye-witnesses---Scope---Accused were charged or committing murder of the son of the complainant by firing---Ano…
2023 PCrLJN 23 LAHORE-HIGH-COURT-LAHORE
GHULAM YASIN VS State Ss. 337-F(iv), 337-F(vi) & 337-L---Ghayr-jaifah---Mudihah---Munaqqilah---Punishment for other hurt---Appreciation of evidence---Scope---Accused persons assailed their convictions under Ss. 337-A(iv), 337-F(vi) & 337-L(…
2023 PCrLJN 43 LAHORE-HIGH-COURT-LAHORE
SHAHBAZ AHMAD VS State Benefit of doubt---Principle---If there was a circumstance which created reasonable doubt in the prudent mind about the guilt of the accused, then he would be entitled to its benefit not as a matter of grace or conces…
2023 PCrLJN 56 LAHORE-HIGH-COURT-LAHORE
Syed RIAZ HUSSAIN SHAH VS GOVERNMENT OF PUNJAB through Additional Chief Secretary, Home Department, Punjab Civil Secretariat, Lower Mall, Lahore Ss. 302, 324, 353, 186, 440, 337-D, 148, 149 & 34---anti-Terrorism act (XXVII of 1997), S. 7---…
2023 PCrLJN 60 LAHORE-HIGH-COURT-LAHORE
ALLAH YAR VS State S. 497---Punjab Food Authority Act (XVI of 2011), Ss. 22-A, 23, 24, 27, 28 & 32---Offence by large scale manufacturers---Substandard or misbranded food---Unsafe food---Failure to comply with the directions---Unhygienic or…
2023 PCrLJN 62 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ASLAM VS State S. 426---Penal Code (XLV of 1860), Ss. 302(b) & 34---Qatl-i-amd and common intention---Suspension of sentence---Appellants were convicted under Ss. 302(b) & 34, P.P.C. and sentenced to imprisonment for life---Appeals…
2023 PCrLJN 64 LAHORE-HIGH-COURT-LAHORE
GHULAM MURTAZA VS State Ss. 324 & 337-F(iii)---attempt to commit qatl-i-amd and mutalahimah---Sentence, reduction in---Mitigating circumstances---Scope---accused assailed his conviction under Ss. 324 & 337-F(iii), P.P.C.---Courts below afte…
2023 PCrLJN 66 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD TARIQ VS State Ss. 302(b) & 34---Qatl-i-amd, common intention---Appreciation of evidence---Benefit of doubt---Delay of about seventeen hours and thirty minutes in conducting post-mortem---Scope---Accused was charged that he along w…
2023 PCrLJN 68 LAHORE-HIGH-COURT-LAHORE
ZEESHAN HAIDER alias SHANI VS State Ss. 302, 324, 109, 148 & 149---anti-Terrorism act (XXVII of 1997), S. 7---Qatl-i-amd, attempt to commit qatl-i-amd, abetment, rioting armed with deadly weapon, unlawful assembly, act of terrorism---apprec…
2023 PCrLJN 71 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD SAJID VS State S. 426---Penal Code (XLV of 1860), Ss. 302, 324 & 34---Qatl-i-amd, attempt to commit qatl-i-amd and common intention---Suspension of sentence pending appeal---Scope---Petitioner sought suspension of sentence awarded…
2023 PCrLJN 74 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD TANVEER VS State Ss. 302, 201, 109 & 34---Qatl-i-amd, causing disappearance of evidence of offence, abetment, common intention---Appreciation of evidence---Recovery of handkerchief---Reliance---Scope---Accused were charged for comm…
2023 PCrLJN 78 LAHORE-HIGH-COURT-LAHORE
TANVIR AHMAD VS State Benefit of doubt---Principle---Not necessary that there should be many circumstances creating doubt---If there was a single circumstance creating doubt in the prudent mind about the guilt of the accused, then the accus…
2023 PCrLJN 81 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD WASIM VS State Ss. 302, 311, 109, 404 & 34--- Criminal Procedure Code (V of 1898), S. 345(2)---Qatl-i-amd, tazir after waiver or compounding of right of qisas in qatl-i-amd, abetment, dishonest misappropriation of property, common…
2023 PCrLJN 83 LAHORE-HIGH-COURT-LAHORE
TAHIR VS State Ss. 302, 324, 148 & 149---Qatl-i-amd, attempt to commit qatl-i-amd, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Same set of evidence/witness statements forming basis of acquittal of co-acc…
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