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 1419 SUPREME-COURT
SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi VS QUICK FOOD INDUSTRIES (PVT.) LIMITED Delegated legislation is intended to enforce the law and advance the purpose of the underlying legislature, without overriding it and…
2023 PTD 1419 SUPREME-COURT
SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi VS QUICK FOOD INDUSTRIES (PVT.) LIMITED Ss. 2(55a), 2(78), 3(1), 4(1)(a), 4(3)(a), 5(1)(a) & 8(1)---Sindh Sales Tax on Services Rules, 2011, Rr. 42D & 42E---Sales tax on ser…
2023 PTD 1492 SUPREME-COURT
COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Ss. 25 & 8(1)(c)(a)---Constitution of Pakistan, Art. 10A---Allegation of issuing fake/flying invoices and clai…
2023 PTD 1492 SUPREME-COURT
COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI art. 10a---Right to fair trial---Reverse onus on accused---Scope---Concept of reverse onus i.e. placing the bu…
2023 PTD 1492 SUPREME-COURT
COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal statute---While interpreting fiscal statutes, the court looks to what is clearly said and there is no r…
2023 PTD 1514 SUPREME-COURT
FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Imported goods---Provisional determination of liability---Scope---Subsection (4) to section 81 of the…
2023 PTD 1534 SUPREME-COURT
COLLECTOR OF CUSTOMS, CUSTOM HOUSE, LAHORE VS WASIM RADIO TRADERS, LAHORE Ss. 25a, 25D & 81---Customs Rules, 2001, R. 125---Imported consignments---Valuation Ruling ('the Ruling') issued by Customs department under section 25a of the Custom…
2023 PTD 1534 SUPREME-COURT
COLLECTOR OF CUSTOMS, CUSTOM HOUSE, LAHORE VS WASIM RADIO TRADERS, LAHORE S. 5---Constitution of Pakistan, Art. 185(3)---Multiple connected Civil Petitions for Leave to Appeal filed before the Supreme Court on the same question of law---One…
2023 PTD 1550 SUPREME-COURT
The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-II, NEW INCOME TAX BUILDING, SHAHRAH-E-KAMAL ATTATURK, KARACHI VS PAK SAUDI FERTILIZERS LTD., KARACHI S. 80-C---Contract Act (IX of 1872), S. 182---Sale of Goods Act (III of 1930), Ss. 19 & 20-…
2023 PTD 1571 SUPREME-COURT
Mian AZAM WAHEED VS The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi Principles---No interlocutory order survives after the original proceeding comes to an end---Interim orders are made in the aid of the final order…
2023 PTD 1571 SUPREME-COURT
Mian AZAM WAHEED VS The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi Ss. 25, 25a & 25D---Constitution of Pakistan, art. 199---Valuation Ruling ('the Ruling') issued by Customs department---Constitutional petition be…
2023 PTD 1571 SUPREME-COURT
Mian AZAM WAHEED VS The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi art. 199---Constitutional jurisdiction of the High Court---Scope---Exhaustion of remedies, doctrine of---Scope---Writ jurisdiction of the High Cou…
2023 PTD 1590 SUPREME-COURT
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---Fauji Foundation---Income from interest on Bank deposits---Whether such income is to be considered and taxed as 'income from other sources' or a…
2023 PTD 1590 SUPREME-COURT
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from business'---Determination---In cases where the dispute relates to determining whether its business i…
2023 PTD 1600 SUPREME-COURT
ALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of power---It is a general principle of public law that where the legislature vests powers in a person, ind…
2023 PTD 1600 SUPREME-COURT
ALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inland Revenue)---Delegation of power under section 122(5a) of the Income Tax Ordinance, 2001 ('the Ordin…
2023 PTD 1600 SUPREME-COURT
ALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to be adopted while interpreting fiscal or taxing statutes, and the Court cannot read into or impute som…
2023 PTD 1610 SUPREME-COURT
COLLECTOR OF CUSTOMS, PESHAWAR VS NEW SHINWARI LTD. Ss.32 & 129---Pak-Afghan Transit Trade Agreement, 2010 ('the agreement')---Consignments found in excess of the quantities declared at the port of entry---Confiscation of good---Legality---…
2023 PTD 1617 SUPREME-COURT
Haji TOOTI VS FEDERAL BOARD OF REVENUE, ISLAMABAD Redundancy of a provision in a statute---Redundancy is not to be lightly imputed, and an interpretation that yields such a result is to be avoided if at all possible.
2023 PTD 1617 SUPREME-COURT
Haji TOOTI VS FEDERAL BOARD OF REVENUE, ISLAMABAD Ss. 181 & 223---SRO 574(I)/2005 dated 06.06.2005 ("SRO 574"), vires of---Option to pay fine in lieu of confiscated goods---Officers of customs to follow Board's orders, etc.---Whether SRO 57…
2023 PTD 1635 SUPREME-COURT
FEDERAL BOARD OF REVENUE VS DEWAN SALMAN FIBER LTD. S. 13(1)---Protection of Economic Reforms act (XII of 1992), S.6---SRO 462(I)/88 dated 26.06.1988 ('SRO 462/88')---SRO 482(I)/92 dated 14.05.1992 ('SRO 482/92')---SRO 529(I)/88 dated 26.06…
2023 PTD 1635 SUPREME-COURT
FEDERAL BOARD OF REVENUE VS DEWAN SALMAN FIBER LTD. S. 3---Protection of Economic Reforms act (XII of 1992), S. 6---SRO 531(I)/88 dated 26.06.1988 ('SRO 531/88')---SRO 555(I)/79 dated 28.06.1979 ('SRO 555/79')---SRO 500(I)/93 dated 14.06.19…
2023 PTD 1635 SUPREME-COURT
FEDERAL BOARD OF REVENUE VS DEWAN SALMAN FIBER LTD. Ss. 3(1) & 3(2)---Protection of Economic Reforms act (XII of 1992), S. 6---SRO 515(I)/95 dated 14.06.1995 ('SRO 515/95')---Manufacturer of polyester staple fiber (PSF) in North-West Fronti…
2023 PTD 1635 SUPREME-COURT
FEDERAL BOARD OF REVENUE VS DEWAN SALMAN FIBER LTD. S. 13(1)---Protection of Economic Reforms act (XII of 1992), Ss. 3 & 6---SRO 580(I)/91 dated 27.06.1991 ('SRO 580/91')---SRO 561(I)/94 dated 09.06.1994 ('SRO 561/94')---SRO 612(I)/94 dated…
2023 PTD 1718 SUPREME-COURT
The COMMISSIONER OF INCOME TAX VS INTER QUEST INFORMATICS SERVICES Ss. 107 & 133(1)---Income Tax Ordinance (XXXI of 1979) [since repealed], Ss. 163 & 136(1)---Convention between the Kingdom of the Netherlands and the Islamic Republic of Pak…
2023 PTD 1779 SUPREME-COURT
DIRECTOR GENERAL CENTRAL DIRECTORATE OF SAVINGS VS ABID HUSSAIN S. 151(1)(a)---National Savings Center located in erstwhile Federally Administered Tribal Area (FATA)---Saving and investment schemes---Deduction of withholding tax---Clause (a…
2023 PTD 1797 SUPREME-COURT
COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI VS MIA CORPORATION (PVT.) LTD. ISLAMABAD Ss. 80, 81 & 32---Imported goods---Provisional determination of liability---Scope---Initiation of proceedings under section 32 of the Customs Act…
2023 PTD 1824 SUPREME-COURT
COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD VS ROSE FOOD INDUSTRIES, FAISALABAD art. 10a---Tax matters---Show cause notice, contents of---Scope---Issuance of a show cause notice is the most crucial in the context of a fair tri…
2023 PTD 1824 SUPREME-COURT
COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD VS ROSE FOOD INDUSTRIES, FAISALABAD S. 25---Constitution of Pakistan, Art. 10A--- Allegation of suppression of supplies---Show cause notice, issuance of---Scrutiny or re-examination…
2023 PTD 1843 SUPREME-COURT
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, PESHAWAR VS AJMAL ALI SHIRAZ MESSRS SHIRAZ RESTAURANT, PESHAWAR S. 122---Constitution of Pakistan, Art. 188---Review petition---Power of the Commissioner to amend an assessment order---Delegation of…
2023 PLD 174 SUPREME-COURT
S.D.O./A.M., Hasht Nagri Sub-Division, PESCO, Peshawar VS KHAWAZAN ZAD S. 99 & O.I, R. 10---Misjoinder of parties---Curable defect---Misjoinder of parties is an error that does not affect the merits of the case or the jurisdiction of the co…
2023 PLD 174 SUPREME-COURT
S.D.O./A.M., Hasht Nagri Sub-Division, PESCO, Peshawar VS KHAWAZAN ZAD O. VI, Rr. 14 & 15 & O.XXIX, R.1---Suits by or against Corporations---Non-applicability of provisions of C.P.C. relating to signing and verification of pleadings to memo…
2023 PLD 174 SUPREME-COURT
S.D.O./A.M., Hasht Nagri Sub-Division, PESCO, Peshawar VS KHAWAZAN ZAD O.XXIX, R.1---Suits by or against Corporations---Suit filed by an unauthorized person---Curable defect---Any defect in the authority of a person to sign and verify a ple…
2023 PLD 174 SUPREME-COURT
S.D.O./A.M., Hasht Nagri Sub-Division, PESCO, Peshawar VS KHAWAZAN ZAD O. III, R. 1, O. IV, R. 1, O. VIII, R. 1, O. VI, Rr. 14, 15 & O. XXIX, R. 1---Suits by or against Corporations---"Signing/verifying a plaint" and "presenting/instituting…
2023 PLD 174 SUPREME-COURT
S.D.O./A.M., Hasht Nagri Sub-Division, PESCO, Peshawar VS KHAWAZAN ZAD Rules of procedure---Procedural technicalities---Courts always lean in favour of adjudicating the matters on merits rather than stifling the proceedings on procedural fo…
2023 SCMR 1 SUPREME-COURT
AHMED SHAKEEL BHATTI VS State S. 497(5)---Constitution of Pakistan, Art. 185(3)---Cancellation of bail---Scope---Cancellation of orders granting bail are ordinarily resorted by the (Supreme) Court on two grounds: (i) when the impugned order…
2023 SCMR 1 SUPREME-COURT
AHMED SHAKEEL BHATTI VS State S. 497(5)---Penal Code (XLV of 1860), S. 489-F---Constitution of Pakistan, Art. 185(3)---Dishonestly issuing a cheque---Petition for cancellation of pre-arrest bail, dismissal of---Petitioner (complainant) ente…
2023 SCMR 6 SUPREME-COURT
MUNIR HUSSAIN VS RIFFAT SHAMIM S. 42--- Paternity of child---Suit for declaration challenging paternity of a child---Maintainability---Through their declaratory suit the plaintiffs/petitioners sought a negative declaration to the effect tha…
2023 SCMR 6 SUPREME-COURT
MUNIR HUSSAIN VS RIFFAT SHAMIM S. 42---Paternity of child---Suit for declaration challenging paternity of a child---Suit was filed about seven months after the death of the child's father "AH" and at a time when the child was aged about 17…
2023 SCMR 8 SUPREME-COURT
GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary, Peshawar VS MAQSAD HAYAT S. 7(1)---Service Tribunal---Judgment in rem---When a Tribunal decides any question of law by dint of its judgment, the said judgment is always treated as be…
2023 SCMR 8 SUPREME-COURT
GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary, Peshawar VS MAQSAD HAYAT Ss. 2(e), 17 & 23, proviso--- Constitution of Pakistan, Art. 3---Fundamental Rules, F.R. 28(b)---Government teachers (BPS-15) serving in the Elementary and S…
2023 SCMR 16 SUPREME-COURT
Nawab SIRAJ ALI VS State Ss. 6 & 7---act of terrorism---Reappraisal of evidence---Occurrence a result of personal scuffle---admittedly, in the present case, the occurrence took place due to one of the accused directing an indecent joke with…
2023 SCMR 16 SUPREME-COURT
Nawab SIRAJ ALI VS State S. 13(e)---Unlicensed possession of arms etc.---Crime empties---If the crime empty is sent to the Forensic Science Laboratory after the arrest of the accused or together with the crime weapon, the positive report of…
2023 SCMR 16 SUPREME-COURT
Nawab SIRAJ ALI VS State Courts adjudicate matters without being influenced by passions---Prime duty of the Court is to do justice according to its own conscience.
2023 SCMR 16 SUPREME-COURT
Nawab SIRAJ ALI VS State Third Sched., Entry No. 4---Heinous offences---anti-Terrorism Court, jurisdiction of---Scope---Cases of the offences specified in Entry No. 4 of the Third Schedule to the anti-Terrorism act, 1997 are cases of those…
2023 SCMR 33 SUPREME-COURT
LAKSON TOBACCO COMPANY LIMITED VS NWFP through Secretary Finance S. 11---Tobacco development cess, levy of---Constitutionality---Imposition of the tobacco development cess was not ultra vires the Constitution---Tobacco development cess that…
2023 SCMR 46 SUPREME-COURT
AZRA BIBI VS GENERAL MANAGER, PERSONNEL (CPO), PAKISTAN RAILWAYS HQ, LAHORE S. 2(b)---Service Tribunals Act (LXX of 1973), Ss. 2(a) & 4---Appeal filed by legal heirs of deceased civil servant---Maintainability---Perusal of Civil Servants Ac…
2023 SCMR 50 SUPREME-COURT
COMMISSIONER OF INCOME TAX VS DYE CHEMICAL INDUSTRIES (PVT.) LTD. S. 80D & Second Sched. Pt. I, Cl. 122C---Protection of Economic Reforms act (XII of 1992), Ss. 2(b), 3 & 6---Exemption from payment of minimum tax---Whether the respondent ta…
2023 SCMR 58 SUPREME-COURT
Chaudhary MUNAWAR AHMED VS HIGHER EDUCATION COMMISSION through Chairman Higher Education Commission, Islamabad Sub-campuses of universities set up outside the territory of their charter---Legality---According to the Higher Education Commiss…
2023 SCMR 61 SUPREME-COURT
CAPITAL DEVELOPMENT AUTHORITY, CDA through Chairman, CDA, Islamabad VS AHMED MURTAZA O. XXVIII, R. a(3)---Public institution---Frivolous litigation---Wasting time of Court---Special costs imposed---Non-transferable plot allotted for use as…
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