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 PLD 720 SUPREME-COURT
ISLAMABAD HIGH COURT, BAR ASSOCIATION, ISLAMABAD VS ELECTION COMMISSION OF PAKISTAN through Chief Election Commissioner, Islamabad art. 184(3)---Public trust in the judicial system, importance of---Political questions brought before the Sup…
2023 PLD 720 SUPREME-COURT
ISLAMABAD HIGH COURT, BAR ASSOCIATION, ISLAMABAD VS ELECTION COMMISSION OF PAKISTAN through Chief Election Commissioner, Islamabad art. 184(3)---Jurisdiction of the Supreme Court under article 184(3) of the Constitution---Scope---Proceeding…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad arts. 17(2) & 63-a(1)(b)---Disqualification on grounds of defection, etc.---Intertwinement of articles 17(2) & 63a of the Constitutio…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad arts. 62(1)(f), 63-a, 95 & 186---Disqualification on grounds of defection, etc.---Reference by the President under article 186 of the…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad art. 63-a(1)(b)---Disqualification on grounds of defection, etc.---Parliamentarian votes or abstaining from voting in the House contr…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad arts. 17(2) & 63-a---"Healthy" operating of political parties---Scope---Defection of Parliamentarians---Effect---Defections tend to d…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad art. 63-a(1)(b)---Disqualification on grounds of defection, etc.---Parliamentarian votes or abstaining from voting in the House contr…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad Interpretation of 'Constitution' and interpretation of a 'statute'---Distinction stated.
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad art. 17(2)---Fundamental right of citizens to form or be a member of a political party---Scope---Political parties so established are…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad Penal provision---Such provision should be construed strictly and its scope should not be extended unless it is so required by the cl…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad arts. 17(2), 63(1)(p), 63-a, 184(3) & 186---Disqualification on grounds of defection, etc.---Reference by the President under article…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad arts. 55, 63(1)(p), 63-a, 95, 136 & 186---Disqualification on grounds of defection, etc.---Reference by the President under article 1…
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad Purposive interpretation---Principles relating to interpretation of the Constitution stated.
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad Principles relating to interpretation of the Constitution stated.
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad Interpreting the Constitution in a dynamic manner to meet contingencies old and new---Principles.
2023 PLD 42 SUPREME-COURT
SUPREME COURT BAR ASSOCIATION OF PAKISTAN VS FEDERATION OF PAKISTAN through Ministry of Interior Islamabad art. 63-a(1)(b)---Disqualification on grounds of defection, etc.---Parliamentarian votes or abstaining from voting in the House contr…
2023 PTD 111 SUPREME-COURT
PAKISTAN WAPDA FOUNDATION VS The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss.2(25) & 3---Central excise duty---Term 'manufacture' within the purview of the Central Excises Act, 1994---Principles for adjudging as to what constitutes 'manufact…
2023 PTD 111 SUPREME-COURT
PAKISTAN WAPDA FOUNDATION VS The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss. 2(25) & 3---Central excise duty---Term 'manufacturer' within the purview of the Central Excises Act, 1944 explained.
2023 PTD 111 SUPREME-COURT
PAKISTAN WAPDA FOUNDATION VS The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss. 2(25) & 3---Sales Tax Act (VII of 1990), Ss. 2(16), 2(17), 2(39), 2(41), 3(1) & 3(3)---Central Excises Rules, 1944, R. 7---Reclamation of used transformer oil carr…
2023 PTD 163 SUPREME-COURT
MUHAMMAD TAHIR VS COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, ABBOTTABAD S. 170---Constitution of Pakistan, Art. 247(6) [since omitted]---Resident of a Provincially Administered Tribal Area adjoining Mansehra District (the 's…
2023 PTD 241 SUPREME-COURT
PAKISTAN TELECOMMUNICATION COMPANY LTD. VS COLLECTOR OF CUSTOMS, KARACHI Tax statute---While construing a tax law, the language used in it is not to be either stretched in favour of the State or narrowed in favour of the taxpayer.
2023 PTD 241 SUPREME-COURT
PAKISTAN TELECOMMUNICATION COMPANY LTD. VS COLLECTOR OF CUSTOMS, KARACHI Prospective/retrospective application of a new law---Scope---Any new law, which deals with the procedure and does not affect the rights or liabilities of the parties,…
2023 PTD 241 SUPREME-COURT
PAKISTAN TELECOMMUNICATION COMPANY LTD. VS COLLECTOR OF CUSTOMS, KARACHI Ss. 19, 19a & 33--- Equipment imported by Pakistan Telecommunication Company Ltd. (PTCL)---Over-paid customs duty, refund of---Concessionary rate of customs duty under…
2023 PTD 241 SUPREME-COURT
PAKISTAN TELECOMMUNICATION COMPANY LTD. VS COLLECTOR OF CUSTOMS, KARACHI Retrospective application of a new law/provision---Scope---New provision relating to a rebuttable presumption---Rebuttable presumption falls in the realm of the proced…
2023 PTD 320 SUPREME-COURT
The COMMISSIONER INLAND REVENUE, KARACHI VS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI S. 7---Input tax, adjustment of---Scope and nature---Section 7 of the Sales Tax Act, 1990 by nature is a beneficial provision of law providing a facility to…
2023 PTD 320 SUPREME-COURT
The COMMISSIONER INLAND REVENUE, KARACHI VS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI Ss. 7(1) & 66---Import of new machinery and spare parts---Input tax, refund/adjustment of---Time and manner of claiming the adjustment of input tax---Appell…
2023 PTD 320 SUPREME-COURT
The COMMISSIONER INLAND REVENUE, KARACHI VS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI amendment in a provision/section of a statute---Scope---amendment is generally made to bring about a change in the state of law; however, it is not so when…
2023 PTD 320 SUPREME-COURT
The COMMISSIONER INLAND REVENUE, KARACHI VS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI S. 7(1)--- Input tax, adjustment of---Whether any time limit for adjustment of input tax---Held, that section 7(1) of the Sales Tax Act, 1990 does not stipu…
2023 PTD 396 SUPREME-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH Taxing statute---Exemption, benefit of---Burden of proof---Burden rests on the person who claims an exemption or concession to substantiate that he is entitled to th…
2023 PTD 396 SUPREME-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH Taxing statute---Exemption, benefit of---In a taxing statute, there is no leeway or probability of any intendment but the manner of interpretation should be such whi…
2023 PTD 396 SUPREME-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH Taxing statute---Exemption, benefit of---Substantial compliance, doctrine of---Said doctrine, though on one hand premeditated to avoid hardship, simultaneously safeg…
2023 PTD 396 SUPREME-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH Statutory Regulatory Order (S.R.O) issued under a fiscal statute---S.R.O. requires purposive interpretation or construction which complements its effect to the purpo…
2023 PTD 396 SUPREME-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS WASEEF ULLAH S. 19--- Sales Tax Act (VII of 1990), S. 13(2)(a)--- Income Tax Ordinance (XLIX of 2001), Ss. 48 & 153---Hybrid Electric Vehicles (HEVs) falling under PCT Code 87.03…
2023 PTD 417 SUPREME-COURT
The COMMISSIONER INLAND REVENUE VS HABIB INSURANCE COMPANY LTD. S. 26(a) & Fourth Sched., R. 5---Insurance Act (IV of 1938), S. 40-C---Insurance company---Deduction of expenses spent on the management---Limit---Whether the Controller of Ins…
2023 PTD 435 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE VS MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO.6, STREET NO.6, LAL PUL, PANJ PIR ROAD, MUGHALPURA, LAHORE Ss. 111(1)(d) & 122(5)---Concealment of business inc…
2023 PTD 435 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE VS MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO.6, STREET NO.6, LAL PUL, PANJ PIR ROAD, MUGHALPURA, LAHORE Ss. 111(1)(d) & 122(5)---Concealment of business inc…
2023 PTD 487 SUPREME-COURT
COLLECTOR OF CUSTOMS, MCC (E&C) CUSTOMS HOUSE, PESHAWAR VS ZAIN UL ABIDIN Condonation of delay---Scope---If decisions are assailed they should be done within the prescribed period, and it should not be assumed that delay would be condoned w…
2023 PTD 644 SUPREME-COURT
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA VS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA art. 185(3)---Tax laws---Petitions for leave to appeal/appeals filed before the Supreme Court---Relevant provisions of the l…
2023 PTD 644 SUPREME-COURT
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA VS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA To constitute precedent the law which was interpreted must be the same or similar to the case in hand.
2023 PTD 644 SUPREME-COURT
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA VS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA Ss. 3(1a) & 71---Sales Tax Special Procedures Rules, 2007, R. 58H---Steel re-rolling mills---Scope and payment of sales tax-…
2023 PTD 863 LAHORE-HIGH-COURT-LAHORE
SNAMPROGETTI ENGINEERING B.V. VS COMMISSIONER OF INLAND REVENUE ZONE-II, L.T.U, ISLAMABAD S. 107(2)(c)---Convention between the Kingdom of the Netherlands and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Pre…
2023 PTD 863 LAHORE-HIGH-COURT-LAHORE
SNAMPROGETTI ENGINEERING B.V. VS COMMISSIONER OF INLAND REVENUE ZONE-II, L.T.U, ISLAMABAD S.107---International tax conventions, agreements or treaties---Interpretation---Reasons as to why treaty interpretation rules differ from domestic ta…
2023 PTD 892 LAHORE-HIGH-COURT-LAHORE
MIDDLE EAST CONSTRUCTION COMPANY, KARACHI VS The COLLECTOR OF CUSTOMS, KARACHI S.196---Reference to High Court---Scope---Jurisdiction of High Court limited to questions of law---Imported vehicles, nature of---Tribunal was the last forum for…
2023 PTD 964 SUPREME-COURT
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA S. 107--- avoidance of Double Taxation Treaties (DTT(s)), interpretation of---When any definite and unambiguous stipulation is as…
2023 PTD 964 SUPREME-COURT
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA Ss. 4B, 44(1), 107(1) & 109---Constitution of Pakistan, Art. 188---Review petition---Non-resident companies---Super tax, impositi…
2023 PTD 964 SUPREME-COURT
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA art. 188--- Supreme Court Rules, 1980, O. XXVI--- Review jurisdiction of the Supreme Court---Scope and principles of review juris…
2023 PTD 964 SUPREME-COURT
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA S. 107--- Treaties for the avoidance of double taxation, interpretation of---Such treaties have to be given preference and would…
2023 PTD 964 SUPREME-COURT
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA art. 188---Supreme Court Rules, 1980, O. XXVI---Review petitions filed before the Supreme Court---Practice of filing review appli…
2023 PTD 964 SUPREME-COURT
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA art. 185(3)---Leave refusing order passed by the Supreme Court---Scope---There is no hard and fast rule that in all circumstances…
2023 PTD 1419 SUPREME-COURT
SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi VS QUICK FOOD INDUSTRIES (PVT.) LIMITED Rules framed under a statute---Scope---If a rule goes beyond what the parent statute contemplates, it must yield to the statute.
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