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
2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI S.122---amendment of assessment---Expression 'Subject to this section'---Scope---Provisions of S.122 of Income Tax Ordinance, 2001 start with the language "sub…
2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.177 & 122---audit---amendment of assessment---Scope---Section 177 of Income Tax Ordinance, 2001, does not in itself provide any power or absolute empowermen…
2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.122 & 177---amendment of assessment---audit---Procedure---Scope---'Definite information'---assessing officer, after formulation of the audit report/audit ob…
2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI S.111---Unexplained income or assets---Non-issuance of specific notice---Effect---Assessing officer made additions under S.111, Income Tax Ordinance, 2001, wit…
2022 PTD 1927 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
NEW DADU SUGAR MILLS (PVT.) LTD. KARACHI VS The COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI One who knocks at the door of the court has to come with clean hands.
2022 PTD 1927 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
NEW DADU SUGAR MILLS (PVT.) LTD. KARACHI VS The COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI Ss.131 & 132---appeal to appellate Tribunal---Limitation---Successive appeals on the same cause of action---Scope---appellant filed applic…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S.129---Decision in appeal---Scope---Phrase "make such order as the Commissioner (Appeals) thinks fit" used in S. 129(1)(b) is not restricted term, phrase…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S. 129---Decision in appeal---Scope---Section 129 of Income Tax Ordinance, 2001, has two shades: In case of an appeal against an assessment order the Commi…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE "as it thinks fit"---Scope---Expression "as it thinks fit" confers a very wide jurisdiction enabling it to take an entirely different view on the same set…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S.129---Decision in appeal---Scope---Commissioner (Appeals) under S. 129(1)(b) is vested with the powers to remand a case in an appeal against any order un…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S.161---Failure to pay tax collected or deducted---Scope---Provisions under S. 161 are of collection or recovery in nature and are distinct from provisions…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE Taxing statute---Normally there are three distinct types of provisions provided under the law namely charging provisions, assessment provisions and collect…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE "as it deems fit"---Meaning---Scope---Expression "as it deems fit" means to make an order in terms of the statute, an order which would give effect to a ri…
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S.161---Failure to pay tax collected or deducted---Scope---Assessing officer issued notice to the taxpayer under Ss.161(1A) & 205 of Income Tax Ordinance,…
2022 PLD 1 KARACHI-HIGH-COURT-SINDH
ALI AZHAR VS ARZOO FATIMA S. 2(a)---Constitution of Pakistan, Arts. 199 & 203-D & 203-G---Constitutional petition---Petitioner sought declaration that vires of Sindh Child Marriage Restraint Act, 2013, were against injunctions of Islam, the…
2022 PLD 78 KARACHI-HIGH-COURT-SINDH
DUR MUHAMMAD SHAH VS AGA KHAN UNIVERSITY HOSPITAL art. 199---Constitutional petition---Charitable institution, affairs of--- Determination--- Petitioner assailed affairs of respondent Foundation on the plea that instead of running on charit…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State S. 9---Police Rules, 1934, Rs. 22.49 & 22.70---Possession of narcotics---Daily diary---Malkhana Register No. XIX---Scope---Merely mentioning in Register No. II (Daily Diary) that the case property was deposited in Malkh…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State S. 27---Disposal of persons arrested and articles seized---Scope---Words "nearest police station" as used in clause (a) of S. 27 of Control of Narcotic Substances Act, 1997, mean a police station under the local police…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State Ss. 7, 8, 9(c), 21 & 27---Criminal Procedure Code (V of 1898), S. 157---Sindh Criminal Prosecution Service (Constitution, Functions and Powers) Act, 2009 (IX of 2010), S. 9---Police Rules, 1934, Rr. 24.5, 22.70 & 24.19-…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State S. 21---Power of entry, search, seizure and arrest without warrant---Scope---Power conferred on various Government Agencies by virtue of the notification SRO No. 787(I)/2004, dated: 16-09-2004 do not include power to in…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State S. 21---Power of entry, search, seizure and arrest without warrant---Scope---Use of words/phrase "before or immediately" and "forthwith" by the lawmakers has made the provision of S. 21(2) of Control of Narcotic Substan…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State S. 21---Power of entry, search, seizure and arrest without warrant---Scope---SRO No. 787(I)/2004, dated: 16-09-2004 does not authorize Excise Police to conduct investigation of offences under Control of Narcotic Substan…
2022 PLD 84 KARACHI-HIGH-COURT-SINDH
AKHTAR MEEN VS State S. 154---Qanun-e-Shahadat (10 of 1984), Art. 8---Police Rules, 1934, R. 22.49---Information as to commission of offences---Matters to be entered in Register No. II (Daily Diary)---Scope---Mere statement of complainant (…
2022 PLD 106 KARACHI-HIGH-COURT-SINDH
CYRUS COWASJEE VS KARACHI METROPOLITAN CORPORATION Fiscal statutes---Charging provisions---Principle---Charging provisions, in fiscal statutes, are to be strictly construed---No tax, fee, charge or levy etc. can be imposed unless such autho…
2022 PLD 106 KARACHI-HIGH-COURT-SINDH
CYRUS COWASJEE VS KARACHI METROPOLITAN CORPORATION S.5---Succession act (XXXIX of 1925), 213(2)(b)---Sindh Peoples Local Council (Land) Rules, 1975, Rr. 27 & 36---Mutation fee---'Will' by Parsi---Probate grant of---Petitioners were Parsi by…
2022 PLD 116 KARACHI-HIGH-COURT-SINDH
Mrs. FARYAL TALPUR VS FEDERATION OF PAKISTAN through Secretary, Ministry of Interior, Islamabad S. 2---Constitution of Pakistan, Arts. 15 & 199---Constitutional petition---Interim permission, grant of---Freedom of movement---Exit Control Li…
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Ss. 302(b), 506(ii), 148 & 149---Qatl-i-amd, criminal intimidation, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Benefit of doubt---Motive was not proved---Scope---Accused was charged…
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Benefit of doubt---Principle---If a single circumstance created reasonable doubt in a prudent mind, then its benefit must be given to the accused not as a matter of grace or concession, but as the matter of right.
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Ss. 302(b), 506(ii), 148 & 149---Qanun-e-Shahadat (10 of 1984), Art. 129(g)---Qatl-i-amd, criminal intimidation, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Benefit of doubt---Withho…
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Ss. 302(b), 506(ii), 148 & 149---Qatl-i-amd, criminal intimidation, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Benefit of doubt---Accused was charged that he along with co-accused m…
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Witness--- Contradictions in the statements of eye-witnesses---Evidentiary value---Statements of eye-witness which were in contradictions to each other and also self-contradictory had no evidentiary value.
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Ss. 302(b), 506(ii), 148 & 149---Qatl-i-amd, criminal intimidation, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Benefit of doubt---Contradictions in the statements of witnesses---Sco…
2022 PCrLJN 1 KARACHI-HIGH-COURT-SINDH
WALEED SHAH VS State Ss. 302(b), 506(ii), 148 & 149---Qatl-i-amd, criminal intimidation, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Benefit of doubt---Ocular account---Scope---Accused was charged that h…
2022 PCrLJN 2 KARACHI-HIGH-COURT-SINDH
NAZIMUDDIN VS State S. 23(1)a---Possessing illicit weapon---appreciation of evidence---Benefit of doubt---Prosecution case was that illicit weapon was recovered from the possession of the accused---Record showed that admittedly present case…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State Witness---Related and interested witnesses---Scope---Interested witness was not the one who is relative or friend but was the one who had a motive to falsely implicate the accused.
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State S. 302(b)---Qatl-i-amd---Appreciation of evidence---Sentence, reduction in---Weapon of offence and crime empties were recovered---Scope---Prosecution case was that the sister of complainant had been murdered by the brot…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State S. 302(b)---Qatl-i-amd---Appreciation of evidence---Sentence, reduction in---Ocular account supported by medical evidence---Prosecution case was that the sister of complainant had been murdered by the brother of husband…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State S. 302(b)---Qatl-i-amd---Appreciation of evidence---Sentence, reduction in---Prosecution case was that the sister of complainant had been murdered by the brother of husband of deceased by firing---Record showed that the…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State S. 302(b)---Qatl-i-amd---Appreciation of evidence---Sentence, reduction in---Evidence of sole eye-witness---Scope---Prosecution case was that the sister of complainant had been murdered by the brother of husband of dece…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State Motive---Scope---If the prosecution asserted a motive but failed to prove the same then such failure on the part of the prosecution might react against a sentence of death passed against a convict on a capital charge.
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State Witness---Statement of a solitary witness---Scope---Testimony of a solitary witness, if rang true, reliable and was also corroborated by some other evidence as well, then it could be made basis for conviction on capital…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State S. 302(b)---Qatl-i-amd---Appreciation of evidence---Sentence, reduction in---Related and interested witnesses---Scope---Prosecution case was that the sister of complainant had been murdered by the brother of husband of…
2022 PCrLJN 4 KARACHI-HIGH-COURT-SINDH
ABDUL RAHIM VS State S. 302(b)---Qatl-i-amd---Appreciation of evidence---Sentence, reduction in---Minor contradictions---Scope---Prosecution case was that the sister of complainant had been murdered by the brother of husband of deceased by…
2022 PCrLJN 6 KARACHI-HIGH-COURT-SINDH
CHANESSAR KHAN GHANGHRO VS State S. 498-a---Penal Code (XLV of 1860), Ss. 269, 270, 272, 273 & 337-J---Negligent act likely to spread infection of disease dangerous to life, malignant act likely to spread infection of disease dangerous to l…
2022 PCrLJN 7 KARACHI-HIGH-COURT-SINDH
BHAGIYO KHAN VS State S. 498--- Penal Code (XLV of 1860), Ss. 324, 452, 427, 114, 504, 506(ii), 337-H(2), 147, 148 & 149---Attempt to commit qatl-i-amd, house trespass, mischief, abettor present when offence was committed, intentional insul…
2022 PCrLJN 7 KARACHI-HIGH-COURT-SINDH
BHAGIYO KHAN VS State S. 498--- Penal Code (XLV of 1860), Ss. 324, 452, 427, 114, 504, 506(ii), 337-H(2), 147, 148 & 149---Attempt to commit qatl-i-amd, house trespass, mischief, abettor present when offence was committed, intentional insul…
2022 PCrLJN 7 KARACHI-HIGH-COURT-SINDH
BHAGIYO KHAN VS State S. 497---Bail---Tentative assessment---Scope---Only tentative assessment was to be made at bail stage, whereas deeper appreciation was not permissible.
2022 PCrLJN 9 KARACHI-HIGH-COURT-SINDH
State VS MUHAMMAD HANIF S. KALIA S. 417---appeal against acquittal---Scope---acquittal would be unquestionable when it could not be said that acquittal was either perverse or that acquittal judgment was improper or incorrect---Whenever ther…
2022 PCrLJN 9 KARACHI-HIGH-COURT-SINDH
State VS MUHAMMAD HANIF S. KALIA S. 417---appeal against acquittal---Scope---Order of acquittal can only be interfered with, if same is found on its face to be capricious, perverse, arbitrary in nature or based on misreading, non-appraisal…
2022 PCrLJN 9 KARACHI-HIGH-COURT-SINDH
State VS MUHAMMAD HANIF S. KALIA Benefit of doubt---Scope---Benefit of doubt to accused person is deep rooted---Prosecution is duty bound to prove its case beyond the shadow of reasonable doubt and if any single or slightest doubt is create…
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