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 1572 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE, LAHORE VS SARITOW SPINNING MILLS LIMITED, LAHORE Ss.50 & 80C---Deduction of income tax at source---Payments made to associated companies / undertakings---Essential prerequisite for deduction of tax at source-…
2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN Reading down, theory of---Scope---Theory of reading down is a rule of interpretation resorted to whenever a statutory provision, when read literally, leads to any violation of a fundamenta…
2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN Ss.14 & 3---Registration---Further tax---Extra tax---Scope---Persons who are not registered under the Sales Tax Act, 1990 fall in two distinct classes: firstly, those who are not required…
2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN S.2(25)---"Liable"---Meaning.
2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN Ss.14 & 3---SRO No.509(I)/2013, dated: 12-06-2013---Registration---Further tax---Extra tax---Scope---Petitioners were engaged in production and sale of "ice" which admittedly stood exempte…
2021 PTD 1705 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, FAISALABAD VS ZAHID JEE FABRICS LIMITED Ss.114, 120, 122 & 133---amendment of assessment---Filing of revised return by taxpayer during assessment proceedings---Scope---Question before High Court was "whether dur…
2021 PTD 1786 LAHORE-HIGH-COURT-LAHORE
NEW SEA LINE INTERNATIONAL VS FEDERATION OF PAKISTAN Ss.32 & 179---Customs Duty not levied due to any inadvertence, error or misconstruction, or short-levied or erroneously refunded---Mandatory issuance of show-cause notice to importer of s…
2021 PTD 1806 LAHORE-HIGH-COURT-LAHORE
HONDA ATLAS CARS (PAKISTAN) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX Ss.2 (27), 6, 33, 34 & 47---Sales tax, recovery of---Sale above retail price---Onus to prove---Roving inquiry---Scope---Appellant was a manufacturing c…
2021 PTD 1861 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD MUNIR PIRACHA VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI Ss. 120, 122 & 176---Self assessment Scheme---Notice to provide information---Taxpayer was aggrieved of notice issued by authorities to provide break up of b…
2021 PTD 1870 LAHORE-HIGH-COURT-LAHORE
COLLECTOR OF CUSTOMS VS T.U. PLASTIC INDUSTRY COMPANY (PVT.) LTD. S.196---Reference to High Court---Scope---Findings of facts---Scope---Respondent was granted Duty and Tax Remission for Export (DTRE) approval for import of certain goods for…
2021 PTD 1947 LAHORE-HIGH-COURT-LAHORE
HONDA ATLAS CARS PAKISTAN LIMITED VS APPELLATE TRIBUNAL Ss. 32(1)(2) & 196 --- Notification SRO No.520(I)/94, dated 9-6-1994---Notification SRO No.436(I)/2001, dated 18-06-2001---Evaded/short levied duties---Show-cause notice, issuance of--…
2021 PTD 2024 LAHORE-HIGH-COURT-LAHORE
SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, ZONE-III S.24-a---Reasons for decision---Scope---Order passed by judicial or quasi-judicial authority has to be supported by lawful reasons.
2021 PTD 2024 LAHORE-HIGH-COURT-LAHORE
SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, ZONE-III S.3(1a)---General Clauses act (X of 1897), S.24-a---SRO No.648(I)/2013, dated 09-07-2013---Scope of tax---Further tax---Reasons for decision…
2021 PTD 2126 LAHORE-HIGH-COURT-LAHORE
SHAHEEN MERCHANT VS FEDERATION OF PAKISTAN/NATIONAL TARIFF COMMISSION art.37(d)---Constitutional mandate for duty of state to provide inexpensive and expeditious justice---Maxim "Interest Reipublicae Ut Sit Finis Litium"---Legislative inser…
2021 PTD 2126 LAHORE-HIGH-COURT-LAHORE
SHAHEEN MERCHANT VS FEDERATION OF PAKISTAN/NATIONAL TARIFF COMMISSION Ss.70, 39 & 51---Constitution of Pakistan, Arts. 37(d) & 199 --- National Tariff Commission Act (XII of 2015), S. 3- --- Constitutional jurisdiction of High Court --- Imp…
2021 PTD 2149 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE VS SUPER FINE INDUSTRY S.177 [as amended]---Audit---Scope---Applicant assailed order passed by Appellate Tribunal whereby it had declared the selection of taxpayer's case for audit under S.177(4) (a) & (d), In…
2021 PTD 2189 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS Mst. FARRAH NAZ S.133---Reference to High Court---Exercise of jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001---Scope---Question of law neither raised nor adjudicated upon Appellate Tr…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore R.10---Lahore Development Authority Land Use Rules, 2014, R.3---Lahore Development Authority Private Housing Schemes Rules, 2014, R. 24---Constitution of Pakistan, A…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore R.10---Lahore Development Authority Land Use Rules, 2014, R.3---Green belts---Object, purpose and scope---Validity---Green belts designation is a planning tool and a…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore R.10---Lahore Development Authority Land Use Rules, 2014, R.3---Lahore Development Authority Private Housing Schemes Rules, 2014, R. 24---Constitution of Pakistan, A…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore R.2 (bb) ---Master plan---Scope---Master plan is basic necessity for development of city---Plan saves agriculture lands, green areas and also ensure people to be tre…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore art. 199(1)(a)(i)---"Continuing mandamus", doctrine of---Scope---Object of writ of continuing mandamus is to ensure that orders of Courts are implemented and are not…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore R.10---Lahore Development Authority Land Use Rules, 2014, R.3---Lahore Development Authority Private Housing Schemes Rules, 2014, R. 24---Constitution of Pakistan, A…
2021 PLD 720 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore arts. 184 (3) & 199---Constitutional jurisdiction---Fundamental rights, protection of---Locus standi---Courts are custodians of fundamental rights of citizens and ar…
2021 PLD 735 LAHORE-HIGH-COURT-LAHORE
MUBASHIR AHMAD ALMAS VS PROVINCE OF PUNJAB through Chief Secretary, Lahore S. 6---Constitution of Pakistan, Art. 14---Dignity of man---Burial proceedings and maintenance of graveyards---Scope---In a pro bono publico petition issue regarding…
2021 PLD 741 LAHORE-HIGH-COURT-LAHORE
ADEEL ARSHAD VS ISHFAQ AHMAD CHAUDHRY, D.C. KHANEWAL Ss. 19 & 3---Contempt of court---Orders appealable under S.19 of Contempt of Court Ordinance, 2003---Scope---Question before High Court was whether intra-court appeal under S. 19 of the C…
2021 PLD 746 LAHORE-HIGH-COURT-LAHORE
FAYSAL BANK LIMITED VS The GOVERNMENT OF PUNJAB art. 199---Constitutional jurisdiction of High Court---availability of alternate statutory remedy---Scope---General rule was that the extraordinary Constitutional jurisdiction of High Court co…
2021 PLD 746 LAHORE-HIGH-COURT-LAHORE
FAYSAL BANK LIMITED VS The GOVERNMENT OF PUNJAB Ss. 2(i), 6, 5, 7 & 10---Constitution of Pakistan, Art. 199---Constitutional petition---Vulnerable establishment---Security Advisory Committee ("Committee")---Warning under the Punjab Security…
2021 PLD 746 LAHORE-HIGH-COURT-LAHORE
FAYSAL BANK LIMITED VS The GOVERNMENT OF PUNJAB Statutory condition, if same was mandatory for exercise jurisdiction and was not fulfilled, then entire proceedings were vitiated.
2021 PLD 757 LAHORE-HIGH-COURT-LAHORE
ANA LIAQAT VS ADDITIONAL DISTRICT JUDGE, GUJRANWALA Ss. 5, Sched. & 10(4)---Suit for dissolution of marriage on the basis of Khula Talaq-e-Baain---Scope---Held, that if the marriage was dissolved on the basis of Khula, it would be Talaq-e-B…
2021 PLD 757 LAHORE-HIGH-COURT-LAHORE
ANA LIAQAT VS ADDITIONAL DISTRICT JUDGE, GUJRANWALA Ss. 5, Sched. & 10(4)---Dissolution of Muslim Marriages Act (VIII of 1939), S. 2(ii)(viii)---Suit for dissolution of marriage---Khula in lieu of dower---Scope---Relinquishment of dower---C…
2021 PLD 757 LAHORE-HIGH-COURT-LAHORE
ANA LIAQAT VS ADDITIONAL DISTRICT JUDGE, GUJRANWALA Ss. 5, Sched. & 10(4)---Suit for dissolution of marriage---Khula---Scope---Held, that decree of Khula could be passed even when there existed no ground but lady was not willing to settle d…
2021 PLD 757 LAHORE-HIGH-COURT-LAHORE
ANA LIAQAT VS ADDITIONAL DISTRICT JUDGE, GUJRANWALA Ss. 5, Sched. & 10(4)---Suit for dissolution of marriage---Khula---Scope---Allegation (cruelty etc) asserted by wife---Scope---Held, that the Court framed the issues regarding the allegati…
2021 PLD 757 LAHORE-HIGH-COURT-LAHORE
ANA LIAQAT VS ADDITIONAL DISTRICT JUDGE, GUJRANWALA Ss. 5, Sched. & 10(4)---Suit for dissolution of marriage---Khula---Scope---Procedural mistakes in passing decree noted/explained---Decree of dissolution of marriage on the basis of Khula c…
2021 PLD 757 LAHORE-HIGH-COURT-LAHORE
ANA LIAQAT VS ADDITIONAL DISTRICT JUDGE, GUJRANWALA Ss. 5, Sched. & 10(4)---Dissolution of marriage---"Talaq" and "Khula"---Distinction---Held, that there was difference in Talaq and Khula---Dissolution of marriage on the basis of Khula is…
2021 PLD 768 LAHORE-HIGH-COURT-LAHORE
ANWAR HUSSAIN VS State S. 6(5)(b) [as amended by Punjab Muslim Family Laws (Amendment) Act (XIII of 2015)]---Second marriage contracted by husband without permission of first wife---Fine, reduction in---Scope---Sessions Court reduced the im…
2021 PLD 770 LAHORE-HIGH-COURT-LAHORE
JET GREEN (PVT.) LIMITED VS FEDERATION OF PAKISTAN Preamble to a statute---Scope and purpose---Preamble to a statute was though not an operational part of the enactment but it was a gateway, which opened the purpose and intent of the legisl…
2021 PLD 770 LAHORE-HIGH-COURT-LAHORE
JET GREEN (PVT.) LIMITED VS FEDERATION OF PAKISTAN art. 199---Territorial jurisdiction of the High Court---Scope---If an authority was established under a federal law and performing functions in connection with the affairs of Federation, th…
2021 PLD 770 LAHORE-HIGH-COURT-LAHORE
JET GREEN (PVT.) LIMITED VS FEDERATION OF PAKISTAN art. 199---Territorial jurisdiction of the High Court---Scope---Duty of Court was to amplify, enhance and extend its jurisdiction to advance justice and for that purpose it must adopt an ap…
2021 PLD 770 LAHORE-HIGH-COURT-LAHORE
JET GREEN (PVT.) LIMITED VS FEDERATION OF PAKISTAN Rule of law---Scope---Access to justice---Rule of law included access to justice as its most sacrosanct and hallmark ingredient to secure dispensation of justice---In order to strengthen th…
2021 PLD 770 LAHORE-HIGH-COURT-LAHORE
JET GREEN (PVT.) LIMITED VS FEDERATION OF PAKISTAN arts. 199(1)(a), 199(5), 9 & 18---Pakistan Civil aviation authority Ordinance (XXX of 1982), S. 3---Territorial jurisdiction of (Lahore) High Court---Scope---Constitutional petition against…
2021 PLD 783 LAHORE-HIGH-COURT-LAHORE
Mst. SHAHIDA PARVEEN VS UNION COUNCIL JASWAL Ss. 2(a), 9 & 10---Family Courts Act (XXXV of 1964), S. 20---Child marriage---Trial, forum of---Application of petitioners(minor girl and her mother) was dismissed by respondent (Chairman Union C…
2021 PLD 783 LAHORE-HIGH-COURT-LAHORE
Mst. SHAHIDA PARVEEN VS UNION COUNCIL JASWAL Ss. 2(a), 9 & 10---Family Courts Act (XXXV of 1964), S. 20---Criminal Procedure Code (V of 1898), Ss. 22-A & 22-B---Child marriage---Trial---Litigation between the parties was pending before the…
2021 PLD 783 LAHORE-HIGH-COURT-LAHORE
Mst. SHAHIDA PARVEEN VS UNION COUNCIL JASWAL Ss. 2(a), 9 & 10---Family Courts Act (XXXV of 1964), S. 20---Child marriage---Offenders---Scope---Held, that Child Marriage Restraint Act, 1929 ('the Act 1929') categorized three kinds of persons…
2021 PLD 783 LAHORE-HIGH-COURT-LAHORE
Mst. SHAHIDA PARVEEN VS UNION COUNCIL JASWAL S. 2(a)---Family Courts Act (XXXV of 1964), S. 20---Child marriage---Trial---Age, determination of---Record (certificates issued by NADRA and concerned union council) revealed that age of the pet…
2021 PLD 783 LAHORE-HIGH-COURT-LAHORE
Mst. SHAHIDA PARVEEN VS UNION COUNCIL JASWAL Ss. 2(a), 9 & 10---Family Courts Act (XXXV of 1964), S. 20---Child marriage---Preliminary inquiry---Union Council, jurisdiction of---Application of petitioners (minor girl and her mother) was dis…
2021 PLD 790 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD RAZZAQ VS SURAYYA BIBI Reasons for decision---Scope---Reasons have a direct and rational nexus with procedural fairness---Certain factors militate against the giving of reasons in that it can place an undue burden on the decision m…
2021 PLD 790 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD RAZZAQ VS SURAYYA BIBI Reasons for decision---Scope---Provision of reasons in an order or a decision is an essential attribute thereof and the chain between conclusion and fact in a decision is broken if there are no reasons provid…
2021 PLD 790 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD RAZZAQ VS SURAYYA BIBI Reasons for decision---Scope---Term 'reasons' has not been defined in any statutory law but in common parlance or in terms of reasonable prudence, the presence of reasons is what confirms whether an order or…
2021 PLD 790 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD RAZZAQ VS SURAYYA BIBI Reasons to be given for decision---Scope---Judicial order has to contain reasons as to allow the reader to understand and comprehend the grounds/reasons prevailing with the Court in arriving at a conclusion--…
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