Latest Judgments

Newly reported judgments from the Supreme Court of Pakistan, the High Courts and tribunals, added as they are processed — free, full text, updated daily. Judgments marked NEW were added in the most recent update. 46,805 judgments in total from the Sindh High Court.

• Waseem Ahmed Versus Federation of Pakistan through Chairman2014 PTD 1733 · Sindh High Court · 2011-03-20Read full judgment →
• Saadat Khan Versus Federation of Pakistan through Secretary Revenue Division, Islamabad2014 PTD 1615 · Sindh High Court · 2014-04-30Read full judgment →
• Rishad Choudri Versus Cantonment Board, Karachi2014 PTD 136 · Sindh High Court · 2013-09-09Read full judgment →
• Paramount International (Pvt.) Ltd., Karachi Versus Pakistan through Secretary Revenue Division Chairman Federal Board of Revenue, Islamabad2014 PTD 1256 · Sindh High Court · 2014-03-14Read full judgment →
• MKB Enterprises (Pvt.) Limited Versus Federation of Pakistan through Secretary Revenue Division (F.B.R.)2014 PTD 1159 · Sindh High Court · 2014-03-17Read full judgment →
• Foundation for Higher Education, Karachi Versus Commissioner, Regional Tax Office, Karachi2014 PTD 1094 · Sindh High Court · 2014-04-11Read full judgment →
• Muhammad Gul Versus Member Judicial, Customs Appellant Tribunal, Karachi2013 PTD 765 · Sindh High Court · 2012-01-29Read full judgment →
• Tata Textile Mills Ltd. Versus Federation of Pakistan through Secretary, Revenue Division/FBR, Islamabad2013 PTD 1459 · Sindh High Court · 2013-03-01Read full judgment →
• Collector of Customs Versus Shaikh Shakeel Ahmed2011 PTD 495 · Sindh High Court · 2010-11-23Read full judgment →
• Commissioner of Income Tax Versus National Refinery Limited, Karachi2010 PTD 737 · Sindh High Court · 2009-04-27Read full judgment →
• Commissioner of Income Tax, Companies-I, Karachi Versus N.I.T. Limited2010 PTD 553 · Sindh High Court · 2009-04-30Read full judgment →
• Arshad Hussain Versus Collector of Customs2010 PTD 104 · Sindh High Court · 2009-09-08Read full judgment →
• Commissioner (Legal Division), Large Taxpayers Unit, Karachi Versus Paracha Textile Mills Ltd., Karachi2010 PTD 1016 · Sindh High Court · 2010-02-02Read full judgment →
• International Power Global Developments Ltd. Versus Commissioner Income Tax2009 PTD 50 · Sindh High Court · 2008-10-09Read full judgment →
• Collector of Customs, Model Customs Collectorate of Paccs, Karachi Versus Muzammil Ahmad2009 PTD 266 · Sindh High Court · 2008-12-05Read full judgment →
• Ibrahim Fibres Ltd. through Secretary/Director Finance Versus Federation of Pakistan through Secretary/Revenue Division2009 PTD 248 · Sindh High Court · 2008-11-22Read full judgment →
• Mst. Haleema Pervaiz Versus Commissioner of Income Tax, Zone `F' Karachi2009 PTD 131 · Sindh High Court · 2008-11-06Read full judgment →
• Waseem Ahmed Versus State2009 PTD 1303 · Sindh High Court · 2008-03-17
  post-arrest bailidentification paradeeye-witness testimonycriminal proceduredelay in FIRmurder
  Summary & questions settled

  This criminal bail application arises from a murder case where the applicant, Waseem Ahmed, sought post-arrest bail. The prosecution's case relied on an FIR lodged with delay, an extra-judicial confession made during interrogation in another crime, and an identification parade conducted in the ICU Ward of a hospital. The core legal question concerned whether sufficient incriminating material existed connecting the applicant to the crime to warrant the denial of bail, particularly in light of flaws in the identification parade and the sole eye-witness's failure to identify the applicant during trial coupled with the lack of cross-examination. The Sindh High Court held that the identification parade was a sham due to improper conditions in the ICU and lack of dummies, the eye-witness failed to identify the accused and was not produced for cross-examination, and discrepancies riddled the prosecution's case. The Court affirmed the grant of bail, establishing that questionable identification parades and uncross-examined sole eye-witness testimonies provide sufficient grounds for further inquiry under criminal jurisprudence, entitling an accused to post-arrest bail.

  Questions settled

  • Does holding an identification parade in an intensive care unit (ICU) without proper dummies vitiate its evidentiary value for the purpose of bail?
  • Can post-arrest bail be granted when the sole eye-witness fails to identify the accused in court and is not produced for cross-examination?
  • Whether a confession made during interrogation in a separate criminal case provides sufficient nexus to deny bail in a subsequent case?
  Read full judgment →
• Abdul Majeed Versus Collector of Customs (Preventive)2009 PTD 119 · Sindh High Court · 2005-09-08Read full judgment →
• Qazi Gulfraz Versus President of Pakistan, President, Secretariat, Islamabad2008 PTD 812 · Sindh High Court · 2008-02-08Read full judgment →
• Indus Battery Industries (Pvt.) Ltd Versus Federation of Pakistan2008 PTD 246 · Sindh High Court · 2007-10-11Read full judgment →
• Messrs Moro Textile Mills Limited through Chairman Versus Central Board of Revenue through Chairman, Islamabad and 2 others2007 PTD 60 · Sindh High Court · 2006-09-29Read full judgment →
• Collector of Customs Versus Messrs Ayaz Ahmed2007 PTD 234 · Sindh High Court · 2006-10-10Read full judgment →
• Abdul Aziz Muhammad Versus Commissioner of Income Tax2007 PTD 21 · Sindh High Court · 2006-03-03Read full judgment →
• Collector of Customs (Appraisement) Versus Messrs Shabaz International2007 PTD 202 · Sindh High Court · 2006-10-03Read full judgment →
• Muhammad Ashfaq Versus Federation of Pakistan through Secretary, Revenue Division, Ministry of Finance, Islamabad2007 PTD 198 · Sindh High Court · 2006-09-13Read full judgment →
• Messrs Habib Sugar Mills Ltd. through Law Officer Versus Additional Collector, Sales Tax, Customs House, Site Hyderabad2007 PTD 171 · Sindh High Court · 2006-10-13Read full judgment →
• Mrs. Afroze Shah through Attorney Versus Pakistan through Secretary, Revenue Division, Ministry of Finance and another2007 PTD 167 · Sindh High Court · 2005-03-31Read full judgment →
• Pakistan State Oil Company Limited Versus Collector of Customs, Excise and Sales Tax (Adjudication-II)2007 PTD 1618 · Sindh High Court · 2007-03-20Read full judgment →
• Maple Leaf Cement Factory Ltd. through Company Secretary Versus Federation of Pakistan through Secretary, Ministry of Finance, Islamabad and 2 others2007 PTD 161 · Sindh High Court · 2006-09-20Read full judgment →
• Khurram Jamal Versus Collector of Customs (Appraisement)2007 PTD 131 · Sindh High Court · 2006-09-13Read full judgment →
• Messrs Pakistan Dry Battery Manufacturers Association through Vice-Chairman Versus Federation of Pakistan2006 PTD 674 · Sindh High Court · 2006-02-06Read full judgment →
• Abdul Ghaffar Bhundi Versus Federation of Pakistan2006 PTD 670 · Sindh High Court · 2005-12-09Read full judgment →
• Babar Younus Versus State2006 PTD 2190 · Sindh High Court · 2006-06-02
  post-arrest bailtax fraudsales tax refundshow-cause noticediscretionary powermaterial evidencereasonable suspicion
  Summary & questions settled

  The applicant, a manufacturer-cum-exporter, sought post-arrest bail after being charged with tax fraud under the Sales Tax Act, 1990, following the filing of refund claims. The prosecution alleged tax fraud based on the unavailability of suppliers at their registered addresses, leading to an inference that the invoices were false. The core legal question was whether the arrest and prosecution were justified given that the refund claims were still pending, no show-cause notice had been issued, and the investigation lacked concrete evidence of fraud. The Court held that prosecution and arrest under the Sales Tax Act, 1990, are not mandatory but discretionary, requiring material evidence rather than mere suspicion. Furthermore, the Court emphasized that under the Sales Tax Refund Rules, 2002, a show-cause notice is a mandatory procedural prerequisite before initiating proceedings for rejection of claims or prosecution. Finding no evidence of actual tax loss or fraud, and noting the applicant had been in custody for over a month, the Court granted bail, establishing that procedural compliance and material evidence are essential for initiating tax fraud proceedings.

  Questions settled

  • Is the arrest and prosecution of a person under the Sales Tax Act, 1990, mandatory upon the commission of an offence?
  • Can an arrest for tax fraud be justified solely on the basis of 'reasonable suspicion' without material evidence?
  • Is the issuance of a show-cause notice a mandatory prerequisite under the Sales Tax Refund Rules, 2002, before initiating prosecution for tax fraud?
  • Does the purchase of goods on credit constitute a confession of tax fraud under the Sales Tax Act, 1990?
  Read full judgment →
• Shaikh Rashid Ahmed Versus Assistant Collector, Special Recovery Cell, Collectorate of Customs (Exports), Karachi and 4 others2006 PTD 2006 · Sindh High CourtRead full judgment →
• Messrs Chemitax Industries Ltd., Karachi Versus Collector of Customs Appraisement, Karachi2006 PTD 1387 · Sindh High Court · 2006-03-17Read full judgment →
• Messrs Markatia Corporation Versus Pakistan through Secretary Revenue and others2006 PTD 1290 · Sindh High Court · 2005-01-10Read full judgment →
• Messrs Dewan Farooque Motors Ltd., Karachi Versus Customs, Excise and Sales Tax Appellate Tribunal, Karachi2006 PTD 1276 · Sindh High Court · 2006-02-23Read full judgment →
• Shahzad Ahmed Corporation Versus Federation of Pakistan2005 PTD 23 · Sindh High Court · 2004-09-07Read full judgment →
• Messrs Tariq Brothers Versus Controller of Customs and 3 others2005 PTD 186 · Sindh High Court · 2004-08-27Read full judgment →
• Ghandhara Nissan (Pvt.) Ltd. Versus Federation of Pakistan2005 PTD 1768 · Sindh High Court · 2004-09-10Read full judgment →
• Hinopak Motors Limited Versus Federation of Pakistan2003 PTD 760 · Sindh High Court · 2002-09-24Read full judgment →
• Commissioner of Sales Tax, Central Zone-B, Karachi Versus Pakistan Machine Tool Factory Ltd., Karachi2003 PTD 1805 · Sindh High Court · 2002-07-22Read full judgment →
• Macpac Films Ltd. Versus Federation of Pakistan2001 PTD 1574 · Sindh High Court · 2001-01-19Read full judgment →
• Commissioner of Income-Tax Versus National Agriculture Ltd Karachi2000 PTD 254 · Sindh High CourtRead full judgment →
• Siemens Pakistan Engineering Co. Ltd. Versus Pakistan1999 PTD 1358 · Sindh High Court · 1998-12-04Read full judgment →
• 1994 PTD 4961994 PTD 496 · Sindh High Court · 1993-03-31Read full judgment →
• Commissioner of Income Tax, Central Zone B', Karachi Versus National Cement Industries Limited1992 PTD 709 · Sindh High Court · 1991-11-12Read full judgment →
• Karachi Properties Investment Company (Pvt.) Ltd. Versus Central Board of Revenue, Islamabad and Another1990 PTD 886 · Sindh High Court · 1990-04-10Read full judgment →
• Pakistan National Shipping Corporation Versus Muhammad Moosa Soomro1989 PTD 959 · Sindh High Court · 1989-03-01Read full judgment →
• Messrs Hormone Laboratories Ltd. Versus The Commissioner of Income-Tax, Central Zone, Karachi1988 PTD 84 · Sindh High Court · 1987-11-04Read full judgment →
• Commissioner of Income-Tax Versus Messrs Ellermen Line Ltd.1988 PTD 745 · Sindh High Court · 1988-03-16Read full judgment →
• Shahabuddin Versus Inspecting Assistant Commissioner of Income-Tax, Range-I, West Zone, Karachi1988 PTD 723 · Sindh High CourtRead full judgment →
• The Commissioner of Wealth Tax, Central, Karachi Versus Mst. Noor Bai Ibrahim1988 PTD 677 · Sindh High Court · 1988-01-25Read full judgment →
• Commissioner of Income-Tax Versus Messrs Pakistan Tobacco Co. Ltd.1988 PTD 66 · Sindh High Court · 1987-09-17Read full judgment →
• Commissioner of Income-Tax Versus Picic1988 PTD 626 · Sindh High Court · 1987-09-24Read full judgment →
• The Commissioner of Income-Tax, Central Zone 'a" Versus S. Mazhar Hussain1988 PTD 563 · Sindh High Court · 1988-03-09Read full judgment →
• Commissioner of Sales Tax, Central Zone 'A', Karachi Versus Messrs Pakistan Cables Ltd., Karachi1988 PTD 54 · Sindh High Court · 1987-11-11Read full judgment →
• The Commissioner of Income-Tax Versus Pakistan Investment Ltd.1988 PTD 532 · Sindh High CourtRead full judgment →
• Commissioner of Income-Tax (Investigation) Versus Messrs Nishat Mills Ltd. Karachi1988 PTD 516 · Sindh High Court · 1987-09-13Read full judgment →
• Commissioner of Income-Tax (Central Zone), Karachi Versus Messrs Beach Luxury Hotel Limited1988 PTD 512 · Sindh High Court · 1987-09-28Read full judgment →
• The Commissioner of Income-Tax, Investigation, Karachi Versus Messrs Nishat Mills Ltd., Karachi1988 PTD 510 · Sindh High Court · 1988-03-31Read full judgment →
• Commissioner of Income-Tax Versus Pakistan Fisheries Limited1988 PTD 5 · Sindh High Court · 1987-08-24Read full judgment →
• Commissioner of Sales Tax, Central Zone 'A', Karachi Versus Alamgir Royan Mills Ltd.1988 PTD 492 · Sindh High Court · 1987-10-29Read full judgment →
• The Official Assignee of High Court of Sind Versus The Controller of Estate Duty, Lahore1988 PTD 425 · Sindh High Court · 1987-12-07Read full judgment →
• Messrs Jaffar Ibrahim & Co. Ltd. Versus Sales Tax Officer, Central Zone 'B', Karachi and 2 Others1988 PTD 421 · Sindh High Court · 1987-09-24Read full judgment →
• The Commissioner of Income-Tax Versus Messrs Quality Steel Works Ltd.1988 PTD 338 · Sindh High Court · 1987-09-09Read full judgment →
• Messrs Paracha Textile Mills Ltd., Karachi Versus The Commissioner of Income-Tax Central, Karachi1988 PTD 332 · Sindh High Court · 1987-10-05Read full judgment →
• LT. (Retd.) Hazar Muhammad Malik Versus Government of Islamic Republic of Pakistan1988 PTD 321 · Sindh High Court · 1987-10-20Read full judgment →
• Messrs United Liner Agencies of Pakistan Ltd., Karachi Versus The Commissioner of Income-Tax, Central Zone, Karachi1988 PTD 277 · Sindh High Court · 1987-11-04Read full judgment →
• The Commissioner of Income-Tax Central Zone "B", Karachi Versus Messrs Asbestos Cement Industries Ltd.1988 PTD 227 · Sindh High Court · 1987-11-04Read full judgment →
• Messrs Wali Traders--Petitioner Versus Income-Tax Officer, Circle XVIII, East Zone, Karachi1988 PTD 206 · Sindh High Court · 1987-12-10Read full judgment →
• Messrs United Liner Agencies of Pak. Ltd., Karachi Versus Commissioner of Income-Tax, Karachi1988 PTD 200 · Sindh High Court · 1987-10-01Read full judgment →
• Lever Brothers Pakistan Ltd. Versus The Commissioner of Income-Tax, Central Zone 'A', Karachi1988 PTD 195 · Sindh High Court · 1987-12-08Read full judgment →
• D.D. Shroff Versus Income-Tax Officer, Circle D-3, Central Zone D, Karachi1988 PTD 147 · Sindh High Court · 1987-11-19Read full judgment →
• The Commissioner of Income-Tax, Central Zone 'B', Karachi Versus Messrs Electronic Industries Ltd., Karachi1988 PTD 111 · Sindh High CourtRead full judgment →
• Messrs Excide Pakistan Ltd. Versus Central Board of Revenue1988 PTD 1000 · Sindh High Court · 1988-05-31Read full judgment →
• Commissioner of Income-Tax Versus Olympia1987 PTD 739 · Sindh High Court · 1986-07-07Read full judgment →
• Paras Commercial Company Versus Commissioner of Income-Tax Central Zone-a, Karachi1987 PTD 734 · Sindh High Court · 1987-08-18Read full judgment →
• Messrs Simplex Rubber Manufacturing Company Limited Versus Commissioner of Income-Tax (Central Zone)1987 PTD 730 · Sindh High CourtRead full judgment →
• Commissioner of Income-Tax Central 'A', Karachi Versus Messrs Amsons Dairies and Food Ltd.1987 PTD 656 · Sindh High Court · 1987-03-08Read full judgment →
• N.V. Philips' Globilampenfabrieken Versus Income-Tax Officer1987 PTD 655 · Sindh High Court · 1987-05-11Read full judgment →
• Commissioner of Sales Tax (Central), Karachi Versus Messrs Karachi Oil Seed Industries Ltd.1987 PTD 64 · Sindh High Court · 1986-09-01Read full judgment →
• Commissioner of Income-Tax (Central Zone), Karachi Versus Shakil Express Ltd., Karachi1987 PTD 630 · Sindh High Court · 1987-04-23Read full judgment →
• Messrs Kruddsons Limited, S.I.T.E., Karachi Versus Commissioner of Income-Tax 'A' Zone, Karachi1987 PTD 602 · Sindh High Court · 1987-07-16Read full judgment →
• Messrs Hamdard Dawakhana (Waqf) Versus The Commissioner of Income-Tax1987 PTD 586 · Sindh High Court · 1987-04-13Read full judgment →
• Commissioner of Income-Tax (Central Zone), Karachi Versus Messrs Dawood Corporation Ltd.1987 PTD 584 · Sindh High CourtRead full judgment →
• The Commissioner of Income-Tax Versus DR. B. M. Amkalsaria1987 PTD 572 · Sindh High Court · 1987-08-12Read full judgment →
• Commissioner of Income-Tax Versus Sultan Textile Mills1987 PTD 532 · Sindh High Court · 1987-05-11Read full judgment →
• Commissioner of Income-Tax (Central, Zone), Karachi Versus Messrs Artex Industries Ltd Karachi1987 PTD 528 · Sindh High Court · 1987-05-11Read full judgment →
• Commissioner of Income-Tax, East Zone, Karachi Versus Messrs Sind Club, Victoria Road, Karachi1987 PTD 503 · Sindh High Court · 1984-04-01Read full judgment →
• Commissioner of Sales Tax, Karachi (East), Karachi Versus Messrs Allied Trading Corporation Ltd.1987 PTD 502 · Sindh High Court · 1983-09-27Read full judgment →
• Messrs. Sadiq Traders Limited Versus The Commissioner of Income-Tax1987 PTD 496 · Sindh High Court · 1982-12-12Read full judgment →
• The Commissioner of Income-Tax (Central) Karachi Versus Messrs Haji Moulabux & Sons1987 PTD 492 · Sindh High Court · 1984-05-03Read full judgment →
• A.M. Qureshi Versus The Commissioner of Income-Tax1987 PTD 489 · Sindh High Court · 1985-10-12Read full judgment →
• Kishandas Sakuio Versus Commissioner of Income-Tax1987 PTD 485 · Sindh High Court · 1985-03-28Read full judgment →
• Commissioned of Income-Tax Central Zone, Karachi Versus Messrs Sandoz (Pak) Ltd.1987 PTD 482 · Sindh High Court · 1986-04-03Read full judgment →
• The Commissioner of Income-Tax Central Zone, Karachi Versus Messrs National Spinning Mills Limited1987 PTD 479 · Sindh High Court · 1985-08-07Read full judgment →
• Commissioner of Income-Tax Versus Vali Bhai Kamruddin (Sind) Ltd.1987 PTD 474 · Sindh High Court · 1987-02-24Read full judgment →
• The Commissioner of Income-Tax (Central Zone), Karachi Versus Messrs Yogoslave Line1987 PTD 44 · Sindh High Court · 1985-10-31Read full judgment →