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 CLD 1536 LAHORE-HIGH-COURT-LAHORE
SHOUKAT ALI VS STATION HOUSE OFFICER S. 20---Penal Code (XLV of 1860), S. 489-F---Dishonored cheque---Distinction---Provision of S. 20 of Financial Institutions (Recovery of Finances) Ordinance, 2001 deals with a cheque issued for securing…
2023 CLD 1551 LAHORE-HIGH-COURT-LAHORE
ZAHIDA BIBI VS SUMMIT BANK LIMITED O. XXI, R. 66---Execution of decree---Sale by auction---Reserve price, objection against---Principle---Objection regarding reserve price cannot be taken by judgment debtor after the auction is held---Duty…
2023 CLD 1563 LAHORE-HIGH-COURT-LAHORE
FAYSAL BANK LIMITED VS USMAN ENTERPRISES Ss. 9 & 22---Contract Act (IX of 1872), S. 28---Civil Procedure Code (V of 1908), O. VII, R. 10---Suit for recovery of finance---Return of plaint---Choice of forum by agreement---Exclusive and non-ex…
2023 PLD 522 LAHORE-HIGH-COURT-LAHORE
RUKHSANA BIBI VS FEDERATION OF PAKISTAN Cls. 33 & 51---Constitution of Pakistan, Arts. 4, 9 & 15---Emigration Ordinance (XVIII of 1979), S. 22---Black listing of a person---Fugitive from law---Right to return to Pakistan to face proceedings…
2023 PLD 528 LAHORE-HIGH-COURT-LAHORE
ZAHEER AHMED VS JUDGE, SPECIAL COURT art. 161---Criminal Procedure Code (V of 1898), Ss. 94 & 540---High Court (Lahore) Rules and Orders, Volume III, Chap. 1-E, R.2---Evidence, summoning/examining of---Lacuna, filling of---Disputed signatur…
2023 PLD 536 LAHORE-HIGH-COURT-LAHORE
ATIF RIAZ VS FEDERATION OF PAKISTAN through Secretary Ministry of Religious Affairs, Islamabad Mandatory provision---Determining factor---Provision of any law can only be termed as mandatory when on account of its non-compliance some penal…
2023 PLD 555 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD IBRAHIM QURESHI VS MUHAMMAD ASLAM S. 12---Bar to further suit---Recording of evidence---Limitation---Scope---Recording of evidence is not mandatory when the pleadings do not disclose mixed question of law and facts---When the quest…
2023 PLD 564 LAHORE-HIGH-COURT-LAHORE
PROVINCE OF PUNJAB VS WASEEM ARSHAD S. 30---acquisition of proprietary rights---Scope---after confirming proprietary rights and registration of conveyance deed, allottee would become absolute owner of the land. S. 9---Courts to try all suit…
2023 PLD 572 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ALI GHORI VS GOVERNMENT OF THE PUNJAB through Secretary, Ministry of Transport and Communication, Lahore Rr. 96 & 267(1)---Rules 96 and 267(1) of Punjab Motor Vehicle Rules, 1969, vires of---Delegated legislation---Scope---Rules ar…
2023 PLD 578 LAHORE-HIGH-COURT-LAHORE
SUBHAN ALLAH VS State Ss. 172 & 94---Qanun-e-Shahadat (10 of 1984), Arts. 158 & 161---Police Rules, 1934, Chap. XXII, Rr. 48, 70 & 72---Diary of proceedings in investigation---Police registers---Whether privileged documents---Application fo…
2023 PLD 585 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD MAJID VS Dr. MUHAMMAD SHAHID IQBAL Practice and procedure---Dead person, proceedings against---Principle---Any type of proceedings, whether suit, appeal, Constitutional petition, other applications and petitions, execution proceedi…
2023 PLD 601 LAHORE-HIGH-COURT-LAHORE
KAMILA AAMIR VS ADDITIONAL DISTRICT AND SESSIONS JUDGE O.II, R.2 & O.VII, R.11---Splitting of claim, bar against---Effect---Determination that a suit is barred under O. II, R. 2, C.P.C. can only translate into rejection of plaint under the…
2023 PLD 81 LAHORE-HIGH-COURT-LAHORE
WALI MUHAMMAD VS SHAUKAT ALI S. 6---Written statement---Delay in filing written statement---Mandatory provision---Scope---Section 6 of the Punjab Partition of Immovable Property Act, 2012, provides a period of 30 days to a defendant for fil…
2023 PLD 621 LAHORE-HIGH-COURT-LAHORE
TRADHOL INTERNATIONAL SA SOCIEDAD UNIPERSONAL VS SHAKARGANJ LIMITED S. 7---New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards, 1958, Art. II, cl. 2 & Art. V (1) (a)---Invalidity of agreement---Electronic commu…
2023 PTD 1 LAHORE-HIGH-COURT-LAHORE
WORLDCALL TELECOM LTD. VS GOVERNMENT OF THE PUNJAB through Secretary, Ministry of Finance Delegated power, exercise of---Principle---If Legislature imposes a condition for exercise of a delegated power, that power cannot be used unless the…
2023 PTD 30 LAHORE-HIGH-COURT-LAHORE
SHAHBAZ HUSSAIN VS FEDERATION OF PAKISTAN Ss.3(9a), 11, 33(25) & 40C---Sales Tax Rules, 2006, R.150ZEF---adjudicatory mechanism---Integrating business for monitoring, failure of---TIER-I retailer---Determination---Consequences of non-compli…
2023 PTD 44 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE VS SAPPHIRE DAIRIES (PVT.) LTD. Ss.2(39), 2(41), 2(48), 3, 13 & 47---Notification SRO No.549 (I)/2008 dated 11-06-2008---Exempted goods---Import and supplies---Scope---…
2023 PTD 63 LAHORE-HIGH-COURT-LAHORE
DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION VS TAIMUR TARIQ BUTT Ss.2(kk), 163, 168 & 196---Reference---Smuggled goods---Raid on warehouse---Authorities seized goods lying in warehouse of respondent on the plea of smuggled goods--…
2023 PTD 146 LAHORE-HIGH-COURT-LAHORE
MUBASHIR YAMEEN VS ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss.140 & 138---Constitution of Pakistan, Arts.4 & 10-A---Constitutional petition---Recovery of tax out of property and through arrest of taxpayer---Recovery of…
2023 PTD 182 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS LAHORE RUBBER STORE Ss.133 & 221---Sales Tax Act (VII of 1990), S.57---Federal Excise Act (VII of 2005), S.70---Rectification---Principle---Taxpayer was a retailer who was treated as manufacturer for the purpo…
2023 PTD 223 LAHORE-HIGH-COURT-LAHORE
RAO TARIQ ISLAM VS FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad arts. 7, 18, 23, 24 & 77---Tax, imposition of--- Object, purpose and scope---Tax cannot be expropriatory or confiscatory, which takes away a citizen's property…
2023 PTD 252 LAHORE-HIGH-COURT-LAHORE
SYNTHETIC PRODUCTS ENTERPRISES LIMITED VS FEDERAL BOARD OF REVENUE Ss.120(2a) & 170(3)(a)---Workers Welfare Fund Ordinance (XXXVI of 1971), S.4---Workers Welfare Fund (WWF)---Recovery---Refund, determining of---System generated notice, non-…
2023 PTD 268 LAHORE-HIGH-COURT-LAHORE
ZAKA UD DIN MALIK VS FEDERATION OF PAKISTAN S.8 (2)(b)---Constitution of Pakistan, Fourth Sched., Entry 50---Expression 'assets'---Scope---Expression 'assets' is required to be read and construed in the context of / company of tax on the ca…
2023 PTD 312 LAHORE-HIGH-COURT-LAHORE
The COMMISSIONER INLAND REVENUE, LAHORE VS TASNEEM AKHTAR Ss.111, 122(5a) & 133---Constitution of Pakistan, Fourth Schedule, Entry No.50---agriculture income---Late payment---Penalty, imposing of---Principle---authorities sought recovery of…
2023 PTD 340 LAHORE-HIGH-COURT-LAHORE
AL-GHANI CHAIN INDUSTRIES (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.25a, 25D, 80 & 81---Constitution of Pakistan, art.199---Constitutional petition---Goods valuation---Revision---Provisional assessment---Petitioners / importers got their con…
2023 PTD 393 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, FAISALABAD VS ENGINEERS ASSOCIATED PRECAST (PVT.) LTD. S.47---Limitation Act (IX of 1908), S.5---Reference---Limitation---Condonation of delay, non-availing of---Authorities assailed order passed by Appellate Tr…
2023 PTD 411 LAHORE-HIGH-COURT-LAHORE
ALLIED BANK LIMITED VS APPELLATE TRIBUNAL INLAND REVENUE, LAHORE Ss.133, 210 & 122(5a)---Reference---Delegation, doctrine of---Phrase "other than power of delegation"---Scope---Taxpayer assailed delegation of powers to additional Commission…
2023 PTD 430 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE LYALLPUR ZONE, RTO, FAISALABAD VS IDEAL SWEETS, BAKERS AND NIMKO FAISALABAD Ss.47 & 57---Rectification jurisdiction---Mistake of fact, non-mentioning of---Absence of original Bench of Appellate Tribunal---Taxpaye…
2023 PTD 492 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LAHORE VS DESCON ENGINEERING LIMITED, LAHORE Determine---Meaning. Principle of natural justice---Order in writing---Requirements---Order in writing must fulfill requirements of a speaking decision / order---Esse…
2023 PTD 516 LAHORE-HIGH-COURT-LAHORE
PRESSON DESCON INTERNATIONAL (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.124, 221 & 226---Constitutional petition---Appeal Effect Order, non-issuing of---Plea of rectification--- Petitioner / taxpayer was aggrieved of non-issuance of Appeal Ef…
2023 PTD 541 LAHORE-HIGH-COURT-LAHORE
PEPSI COLA INTERNATIONAL (PVT.) LIMITED VS FEDERATION OF PAKISTAN S.161---Income Tax Rules, 2002, R.44(4)---Constitution of Pakistan, Art. 199---Constitutional petition---Tax due---Recovery---Reconciliation--- Dispute was with regard to not…
2023 PTD 679 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LEGAL ZONE, LTO, MULTAN VS USMAN TRADER LINKERS, MULTAN Ss.2(17) & 47---Sales Tax Rules, 2006, Rr.7(4) & 29(1)(b)---Reference---Commercial Exporter---Expeditious Refund System---Particulars of registration, chan…
2023 PTD 720 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, LAHORE VS RAFAQAT MARKETING, LAHORE Ss. 21(3), 47 & 73---Sales Tax Rules, 2006, R.12 (5)---Reference---Refund claims---Scrutiny---Factual controversy---Dispute was with re…
2023 PTD 732 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, ZONE-I, LTU, LAHORE VS MARWAT ENTERPRISES (PVT.) LIMITED, LAHORE Ss.161(1B) & 162---Income Tax Rules, 2002, R.44(4)---Advance tax---Failure to pay tax deducted or collected---Default surcharge, recovery of---Sho…
2023 PTD 758 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE ZONE-II, RTO, GUJRANWALA VS CRYSTAL DISTRIBUTORS, GUJRANWALA Ss.111, 122(1), 129, 132 & 133---Reference---appellate Tribunal Inland Revenue---Powers---Remanding of the matter---Object, purpose and scope---Taxpaye…
2023 PTD 953 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS MUHAMMAD AFZAL CHEEMA Ss. 122(2), 133 & 214-a---Federal Board of Revenue Notification C. No. 3 (22) S (IR-Operations) 2020, dated 30-06-2020---Reference---assessment, amendment of---Limitation, extension of---…
2023 PTD 997 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS PRIME COMMERCIAL BANK LTD. Ss. 120, 122, 133 & 171(1)---Reference---Refund---Compensation---Scope---Authorities allowed compensation for the period starting from three months after receipt of appellate order a…
2023 PTD 1046 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS PUNJAB MEDICAL STORE Ss. 153 & 161---Income Tax Rules, 2002, R. 44---Failure to pay tax collected or deducted---Payments for goods, services and contracts---Statement of tax collected or deducted---Scope---Dep…
2023 PTD 1120 LAHORE-HIGH-COURT-LAHORE
SERVICE GLOBAL FOOTWEAR LIMITED VS FEDERATION OF PAKISTAN Fiscal statute---Textualism, doctrine of---Scope---Doctrine of Textualism envisages a method of statutory interpretation that asserts a statute should be interpreted according to its…
2023 PTD 1434 LAHORE-HIGH-COURT-LAHORE
ABDUL SABOOR VS FEDERATION OF PAKISTAN Retrospective effect---Scope---There is no prohibition on the Parliament to make retrospective legislation, particularly when such intention is expressly or impliedly clear from the text of the statute…
2023 PTD 1528 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, FAISALABAD VS AHMAD STRAW BOARD PRIVATE LIMITED, FAISALABAD Ss. 11, 36 & 47---Reference---Wrong provision of law---Effect---Show-cause notice was set aside by Customs Appellate Tribu…
2023 PTD 1258 LAHORE-HIGH-COURT-LAHORE
IT COMM PRIVATE LIMITED VS COLLECTOR, COLLECTORATE OF CUSTOMS (APPRAISEMENT) Ss.80, 81 & 193---Judicial and merit reviews---Distinction---Provisional Assessment order---Release of goods---Petitioner / importer was aggrieved of assessment or…
2023 PTD 1342 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INCOME TAX VS PAK LAND TRAVELS (PVT.) LTD., FAISALABAD Ss.133, 115(4), 169(1)(b) & 233(3) [as amended by Finance Act, 2004]---CBR's Circular No. 7 of 2004 dated 1-7-2004---Withholding tax---Advance tax---Tax withheld from co…
2023 PTD 1564 LAHORE-HIGH-COURT-LAHORE
The COLLECTOR OF CUSTOMS, DRY PORT, LAHORE VS BILAL AKBAR S.19---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Import Policy Order, 2016, Para. 5---Powers to prohibit or restrict imports and exports---General power to exempt from…
2023 PTD 1410 LAHORE-HIGH-COURT-LAHORE
The COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS, KARACHI VS ADAM SUGAR MILLS LTD., KARACHI Ss. 40 & 40a---Searches under warrant---Scope---Section 40a (since omitted) was to be applied only where an officer of sales tax not below…
2023 PTD 1687 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS MEHRAN BUSINESS INTERNATIONAL (PVT.) LTD. S. 57 [as substituted by Finance Act (XXII of 2013)]---Rectificational jurisdiction---Nature and scope---Review---Scope---Correction of clerical errors---Mistake---Con…
2023 PTD 1704 LAHORE-HIGH-COURT-LAHORE
SAMMAN GHEE MILLS (PVT.) LTD. VS FEDERAL BOARD OF REVENUE S. 177---audit---Collective audit of several years---Scope---Petitioner assailed the notices issued by department whereby it was selected for income tax audit for the years 2016, 201…
2023 PTD 1791 LAHORE-HIGH-COURT-LAHORE
ABDULLAH SUGAR MILLS LTD. VS FEDERATION OF PAKISTAN Ss. 2(9), 3(1), 6(2), 7(1), 11(1), 26(1), 34(1)(a) & 33(5)---Sales Tax Rules, 2006, R. 18(9)---Show-cause notice---Petitioner / taxpayer was aggrieved of show-cause notice issued under S.1…
2023 PTD 1667 LAHORE-HIGH-COURT-LAHORE
DAWAT SARAYE VS FEDERATION OF PAKISTAN Ss. 14(1), 14(2),13(2), 3(1a), 3(5), Sixth Sched., Serial No. 53, Table 2---Registration number, not obtained---Exempted supplies---Further tax and extra tax was charged from the petitioner in the elec…
2023 PTD 1831 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INCOME TAX VS ABDUL QADEER Ss. 130, 133 & 237---appellate Tribunal Inland Revenue---Coram non-judice---Validity---Impugned order had been passed by the Chairman in clear violation of S. 130(2) of the Income Tax Ordinance, 2001,…
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