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. 232,594 judgments in total.
- Pakistan Football Federation vs The Government of Pakistan and others2017 CLC 1 · Lahore High Court · 2016-05-03Read full judgment →
- Pakistan Defence Officers Housing Authority vs Mrs. Itrat Sajjad2017 SCMR 2010 · Supreme Court of Pakistan · 2017-09-22Read full judgment →
Summary & questions settled
This appeal challenged a Sindh High Court judgment that reinstated a Lecturer whose services were dispensed with by the Pakistan Defence Officers Housing Authority (DHA). The Supreme Court affirmed that DHA is a statutory body amenable to writ jurisdiction under Article 199 of the Constitution. However, it held that DHA's Service Rules of 2008 were non-statutory, as they were not notified in the official gazette and lacked broader efficacy complementary to the parent statute. Consequently, a writ petition for service grievances based on non-statutory rules is generally not maintainable. Nevertheless, the Court found Rule 8(b)(1) of DHA's Service Rules, which allowed termination without cause or opportunity of hearing, to be ultra vires the Constitution and law, violating principles of natural justice and public policy. The Court declared the termination illegal and without lawful authority, reinstating the respondent with consequential benefits, while allowing DHA to initiate proceedings under other valid rules.
- Pakistan College of Law vs The University of Punjab, etc.2017 LHC 3129 · Lahore High Court · 2017-08-10Read full judgment →
Summary & questions settled
The petitioner law college challenged the University of the Punjab's refusal to register students holding a third division in F.A/F.Sc. or B.A/B.Sc. for the 3-year and 5-year LL.B. programs. The core legal questions involved whether such students are eligible for admission to the LL.B. program under the university's regulations, and whether the university's stricter eligibility threshold conflicts with the federal Pakistan Bar Council Legal Education Rules. The Lahore High Court held that the university's requirement of at least a second division for admission to equivalent bachelor's and master's programs applies to the LL.B. program and can validly coexist with federal rules under the constitutional principle of cooperative federalism. The court laid down the principle that provincial educational institutions are empowered to set higher and more robust standards of excellence than baseline federal standards, provided they do not fall below them, and ordered the petitioner college to refund the academic fees collected from ineligible students.
Questions settled- Whether students holding a third division in F.A/F.Sc. or B.A/B.Sc. are entitled to admission in the LL.B. program at the University of the Punjab?
- Can provincial universities set higher admission eligibility standards than the baseline standards prescribed under federal legal education rules?
- How do federal and provincial legislative powers overlap regarding standards in higher education under the post-18th Amendment constitutional framework?
- What is the remedy for students admitted unlawfully by an affiliated college due to the college's failure to adhere to university admission regulations?
- Pakistan College of Law vs The University of Punjab, etc2017 [M] C.L.R. 1445 · Lahore High Court · 2017-08-10Read full judgment →
Summary & questions settled
This constitutional petition was filed by an affiliated law college challenging the University of the Punjab's refusal to register students holding a third division in F.A/F.Sc. or B.A/B.Sc. for the LL.B. (3 and 5 years) programs for the academic year 2016-2017. The core legal questions involved whether third-division holders were eligible for admission under the University's Admission Regulations and whether provincial admission regulations could co-exist with federal rules under the principle of cooperative federalism. The Lahore High Court held that the University's regulations validly excluded third-division holders from bachelor's and master's equivalent programs, including LL.B., and that provincial educational standards can coexist with federal laws by setting higher or supplemental standards without lowering federal baselines. The court dismissed the petition, upheld the University's refusal to register the ineligible students, and ordered the petitioner college to refund the academic fees collected from them to prevent unjust enrichment.
Questions settled- Whether students holding a third division in intermediate or graduation are eligible for admission to the LL.B. program at the University of the Punjab?
- How do federal legislative competence and provincial legislative powers on education interact under the principle of cooperative federalism?
- Can a provincial university set admission criteria that are stricter than the baseline standards established by federal legal education rules?
- What is the extent and scope of the term equivalent program under university admission regulations using the canon of ejusdem generis?
- Pakistan Chemists and Druggists Association through Authorised2017 PLD Sindh 135 · Sindh High Court · 2016-02-23Read full judgment →
- Pakistan Airline Pilots Association through Honorary General Secretary2017 MLD 1835 · Sindh High Court · 2016-04-18Read full judgment →
- Pakhwal CNG and others vs Government and others2017 YLR 1085 · Peshawar High Court · 2016-05-02Read full judgment →
- Pak. U.K. Association (Pvt.) Ltd vs The Hashemite Kingdom of Jordan2017 CLC 599 · Islamabad High Court · 2016-09-15Read full judgment →
Summary & questions settled
This judgment addresses an application under Section 20 of the Arbitration Act, 1940, filed by the applicant seeking to file an arbitration agreement in court and refer contractual disputes to arbitration, alongside the respondent's application under Order VII, Rule 11 of the Code of Civil Procedure, 1908 (C.P.C.) seeking dismissal of the Section 20 application as premature. The core legal question was whether a party can bypass a mandatory contractual condition precedent requiring initial reference of disputes to the Engineer (Clause 67.1) prior to initiating arbitration, solely on unsubstantiated allegations of bias and misconduct against the Engineer. The Islamabad High Court allowed the respondent's Order VII, Rule 11 C.P.C. application and dismissed the applicant's Section 20 application as premature. The Court held that contractual dispute resolution mechanisms and preconditions are binding and conferral of arbitral jurisdiction must strictly align with the contract. Bare, vague, and unsubstantiated allegations of bias do not relieve a party from its contractual obligation to refer disputes to the designated Engineer.
Questions settled- Can a party file an application under Section 20 of the Arbitration Act, 1940 without fulfilling a mandatory contractual condition precedent requiring prior reference of disputes to an Engineer?
- Can unsubstantiated and bald allegations of bias against an agreed-upon Engineer relieve a contracting party from the contractual obligation to submit disputes for the Engineer's decision prior to arbitration?
- Does an Engineer's prior adverse opinion or expression of views regarding a contractor's performance disqualify them from adjudicating contractual disputes under a standard dispute resolution clause?
- Is an application under Section 20 of the Arbitration Act, 1940 liable to be rejected under Order VII, Rule 11 of the C.P.C. if filed prematurely without exhausting agreed pre-arbitration dispute resolution mechanisms?
- Pak Telecom Mobile Ltd. vs Federation of Pakistan and others2017 LHC 3221, 2017 PTD 2296 · Lahore High Court · 2017-10-05Read full judgment →
- Pak Telecom Mobile Limited vs Federation of Pakistan and others2017 [M] C.L.R. 1487 · Lahore High Court · 2017-10-04Read full judgment →
- Pak Telecom Mobile Limited vs Federation of Pakistan & others2017 LHC 3221 · Lahore High Court · 2017-10-05Read full judgment →
- Pak Oman Investment Company Limited vs Cresox (Pvt.) Limited2017 CLD 1659 · Sindh High Court · 2017-07-26Read full judgment →
Summary & questions settled
This is a recovery suit filed by the plaintiff financial institution against the defendant under section 9 of the Financial Institutions (Recovery of Finances) Ordinance, 2001, for the recovery of Rs. 162,344,199/- along with markup, costs, and cost of funds, based on various term finance facilities and subsequent rescheduling agreements. The core legal questions involved whether the defendant raised substantial questions of law and fact warranting unconditional leave to defend, whether the rescheduling agreements were void due to alleged violations of State Bank of Pakistan circulars, and whether the defendant's leave-to-defend application complied with the mandatory pleading requirements of the Ordinance. The court held that the defendant failed to raise any substantial questions requiring evidence, failed to comply with the mandatory account-pleading provisions of the Ordinance, and voluntarily executed and acted upon the rescheduling agreements. Consequently, the court rejected the defendant's leave-to-defend application under section 10(6) and decreed the suit in favor of the plaintiff. The key principles laid down include that State Bank of Pakistan circulars do not override the provisions of the Financial Institutions (Recovery of Finances) Ordinance, 2001, that restructuring or rescheduling does not constitute a fresh disbursement, and that strict compliance with the pleading requirements for accounts is mandatory in banking suits.
Questions settled- Whether State Bank of Pakistan circulars can override the express provisions of the Financial Institutions (Recovery of Finances) Ordinance, 2001?
- Does the restructuring or rescheduling of a finance facility constitute a fresh disbursement of funds requiring a new repayment schedule?
- What are the legal consequences of a defendant's failure to specifically plead accounts in an application for leave to defend under section 10 of the Financial Institutions (Recovery of Finances) Ordinance, 2001?
- Can a defendant challenge the validity of rescheduling agreements that were voluntarily executed and acted upon?
- PAEC Foundation Housing Scheme and others vs Sharfulislam Khan2017 PLJ Islamabad 242, 2017 MLD 1023 · Islamabad High Court · 2017-02-28Read full judgment →
- PAEC Foundation Housing Scheme and others vs Sharf-Ul-Islam Khan2017 PLJ Islamabad 242 · Islamabad High Court · 2017-02-28Read full judgment →
- Packages Limited vs Punjab Labour Appellate Tribunal, etc2017 PLJ Lahore 462, 2017 LHC 1113 · Lahore High Court · 2017-02-09Read full judgment →
Summary & questions settled
This constitutional petition challenged the judgment of the Punjab Labour Appellate Tribunal, which upheld the reinstatement of an employee dismissed by the petitioner-factory for the alleged theft of a colleague's motorcycle. The core legal questions concerned whether the inquiry proceedings were conducted fairly and whether the alleged theft constituted misconduct under the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The Court held that the dismissal was unjustified, noting that the inquiry officer acted as both prosecutor and judge, violating principles of natural justice. Furthermore, the Court determined that the theft of a private motorcycle did not constitute misconduct related to the employer's business or property, as required by the Ordinance. Additionally, the Court emphasized that concurrent findings of fact by the Labour Court and Tribunal could not be interfered with under limited constitutional jurisdiction, especially where no jurisdictional error was demonstrated. The judgment reaffirms that misconduct must be strictly construed within the statutory framework and that disciplinary inquiries must adhere to principles of impartiality and fairness.
Questions settled- Does the theft of a colleague's personal property within factory premises constitute misconduct connected to the employer's business under the Industrial and Commercial Employment (Standing Orders) Ordinance 1968?
- Can an inquiry officer act as both the prosecutor and the judge in a disciplinary proceeding against an employee?
- Are concurrent findings of fact by a Labour Court and an Appellate Tribunal subject to interference by the High Court under its constitutional jurisdiction?
- Must the phrase 'acts subversive of discipline' in the Industrial and Commercial Employment (Standing Orders) Ordinance 1968 be construed ejusdem generis with preceding terms like 'riotous or disorderly behavior'?
- Packages Limited through Factory Manager_ Personnel Manager vs Punjab Labour Appellate Tribunal, Lahore and another2017 PLC 191 · Lahore High Court · 2011-02-09Read full judgment →
Summary & questions settled
This constitutional petition challenges the concurrent judgments of the Punjab Labour Court and the Punjab Labour Appellate Tribunal, which reinstated a workman dismissed for the alleged theft of a colleague's motorcycle from the factory premises. The core legal questions concerned whether the inquiry proceedings were fair, whether the alleged theft constituted misconduct under the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, and whether the High Court should interfere with concurrent findings of fact. The Court dismissed the petition, holding that the inquiry was biased as the Inquiry Officer acted as both prosecutor and judge. Furthermore, the Court held that the theft of a private motorcycle did not constitute misconduct under the Ordinance, as it lacked connection to the employer's business or property. Additionally, the phrase 'acts subversive of discipline' must be construed ejusdem generis with 'riotous or disorderly behavior.' The Court affirmed that in its constitutional jurisdiction, it cannot re-appraise evidence or interfere with concurrent findings of fact absent jurisdictional error or material irregularity. The dismissal of the employee was thus found to be unjustified.
Questions settled- Does the theft of a private motorcycle from factory premises constitute misconduct under the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968?
- Can an Inquiry Officer act as both the prosecutor and the judge in domestic disciplinary proceedings?
- How should the phrase 'acts subversive of discipline' in the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 be interpreted?
- Is the High Court empowered to re-appraise evidence in constitutional jurisdiction when faced with concurrent findings of fact by Labour Courts?
- (1) P. Sivanandi vs (1) Rajeev Kumar & Ors. (2) The State of Tamil Nadu &2017 SCInd 483 · Supreme Court of India · 2017-02-02Read full judgment →
- (1) Oro Industries (2) Muhammad Hanif, Sole Proprietor, Trading as2017 SHC 251 · Sindh High Court · 2017-06-13Read full judgment →
- Orient Power Company Pvt. Ltd. etc. vs Islamic Republic of Pakistan etc.2021 [M] C L R 296, 2017 LHC 2135 · Lahore High Court · 2017-06-01Read full judgment →
- Ori-Tech-Oils (Pvt.) Ltd. through CEO vs Manager Registration, Central Registration Office and 3 others2017 SHC 220, 2017 PTD 1497 · Sindh High Court · 2017-05-08Read full judgment →
Summary & questions settled
The petitioner, a company engaged in the business of manufacturing petroleum products under a 'Toll Manufacturing' arrangement, challenged the refusal of the tax authorities to register it as a 'manufacturer' under the Sales Tax Act, 1990. The tax authorities had rejected the application on the grounds that the petitioner did not possess its own manufacturing facility (machinery) at its premises. The core legal question was whether a company that outsources the physical manufacturing process to a third-party vendor while retaining proprietary rights, brand ownership, and control over specifications qualifies as a 'manufacturer' under the Sales Tax Act, 1990. The Court held that the definition of 'manufacturer' under Section 2(17) of the Act is broad and includes any person or company that owns, holds, claims, or uses proprietary rights to goods being manufactured, regardless of whether they own the physical manufacturing facility. The Court ruled that the petitioner, by providing raw materials and specifications for toll manufacturing, falls within the statutory definition of a manufacturer and is entitled to registration as such.
Questions settled- Does a company that outsources the production of goods to a third-party vendor under a toll manufacturing arrangement qualify as a 'manufacturer' under the Sales Tax Act, 1990?
- Is the ownership of physical manufacturing machinery a mandatory prerequisite for registration as a 'manufacturer' under the Sales Tax Act, 1990?
- Does the definition of 'manufacturer' in Section 2(17) of the Sales Tax Act, 1990, encompass entities that hold proprietary rights to goods manufactured by others?
- Are tax authorities permitted to deny registration as a manufacturer solely because the applicant utilizes a toll manufacturing arrangement rather than owning a factory?
- Ori-Tech, Oils Private Limited vs The Chief Commissioner Inland Revenue, Regional Tax Office-I, Karachi2017 SHC 220 · Sindh High CourtRead full judgment →
- Opi Gas (Pvt) Limited vs United Energy Pakistan Limited & others2017 SHC 306 · Sindh High Court · 2017-08-10Read full judgment →
Summary & questions settled
The plaintiff filed a suit for permanent injunction to restrain the defendants from selling their share of LPG produced at Mirpurkhas and Khipro Blocks through auction, claiming a vested right based on long-term supply agreements and substantial investments in the distribution network. The core legal question was whether a commercial agent or buyer acquires a vested right to the continued supply of a commodity or a permanent injunction against the owner selling it to third parties upon the expiration of a time-bound contract. The Sindh High Court dismissed the suit, holding that the plaintiff's investments and previous contractual dealings did not create a vested right or an implied contract to compel the renewal of an expired agreement or restrict the defendants' proprietary ownership. The court laid down that business investments made to execute a commercial contract do not confer proprietary or inalienable rights in the underlying product owned by the other contracting party, and that restricting an owner's right to sell through open bidding would infringe upon the freedom of trade guaranteed under the Constitution.
Questions settled- Does a commercial buyer acquire a vested right to the continued supply of a product upon the expiration of a time-bound sale agreement?
- Can business investments made to develop a distribution network create proprietary rights in the commodity owned by the contracting party?
- Whether an injunction can be granted to prevent the breach of a contract that is revocable and cannot be specifically enforced?
- Does restricting a working interest owner from selling its product through open auction infringe upon the freedom to conduct a lawful business under the Constitution?
- Open International University for Complimentary Medicine, Sari Lanka2017 CLC 1215, 2017 PLJ Islamabad 358 · Islamabad High Court · 2017-01-31Read full judgment →
- Onur Air Tasimacilik as vs Goldtrail Travel Limited (in Liquidation)2017 SCMR 1675 · Supreme Court of United KingdomRead full judgment →
- Olympia Power Generation (Pvt) Ltd. through Chief Executive Officer and another vs Sui Southern Gas Company Ltd2017 PLD Sindh 73 · Sindh High Court · 2016-08-18Read full judgment →
- Oil and Gas Development Company Ltd. vs Sacked Employees Review2017 PLJ Islamabad 36 · Islamabad High CourtRead full judgment →
- Oil and Gas Development Company Ltd vs Federal Board of Revenue and 2PTCL 2017 CL. 51 · Islamabad High CourtRead full judgment →
- Oil and Gas Development Company Limited through Authorized Attorney2017 PLC 153 · Sindh High Court · 2016-08-31Read full judgment →
Summary & questions settled
This matter arises from a constitutional petition challenging interim orders passed by the Member of the National Industrial Relations Commission (NIRC) and its Full Bench, which had suspended a company letter freezing employee increments and dismissed an appeal against that interim order, respectively. The core legal question is whether a constitutional petition is maintainable against provisional, interlocutory orders passed by a tribunal where the petitioner has failed to submit a written statement or agitate jurisdictional objections before the forum seized of the main matter. The Sindh High Court held that the petition is not maintainable as the impugned orders are purely interim and provisional in nature, no final determination or jurisdictional finding has been rendered against the petitioner, an adequate alternative remedy exists before the tribunal, and the petitioner bypassed the opportunity to raise objections in the pending proceedings. The key principle laid down is that high courts will not entertain constitutional petitions against interlocutory, provisional orders of lower forums where the proceedings are still pending and no final order or definitive finding on jurisdiction has been made.
Questions settled- Whether a constitutional petition is maintainable against a provisional interim order passed by a tribunal where the main proceedings and stay applications are still pending?
- Can a party challenge an interlocutory order in the High Court without first agitating questions of jurisdiction and submitting a written statement before the forum seized of the matter?
- Whether the High Court will exercise its constitutional jurisdiction for judicial scrutiny of orders that contain no final findings or observations against the petitioner?
- Obaidullah Sajid vs State and anotherPLJ 2017 Cr.C. (Lahore) 737 · Lahore High Court · 2017-03-17Read full judgment →
Summary & questions settled
This matter arises from a petition filed under Section 498 of the Code of Criminal Procedure 1898 seeking pre-arrest bail in respect of FIR No. 973/16 registered under Section 406 of the Pakistan Penal Code 1860 at Police Station City Depalpur, District Okara, concerning the alleged misappropriation of a laptop and an EVO device. The core legal question involves determining whether the petitioner has made out a case for the extraordinary relief of pre-arrest bail, given the specific allegations and the requirement for custodial recovery. The Lahore High Court dismissed the petition, holding that sufficient incriminating material existed on record connecting the petitioner to the offense, that the petitioner failed to establish mala fide on the part of the complainant or the police, and that recovery of the misappropriated items remained outstanding. The key principles laid down are that pre-arrest bail is an extraordinary remedy intended for innocent persons and will not be extended where prima facie material connects the accused to the crime and custodial investigation or recovery is required.
Questions settled- Whether pre-arrest bail can be granted when the accused fails to appear and prosecution shows sufficient material connecting him to the offense?
- Is custodial interrogation and recovery of misappropriated property a valid ground to decline pre-arrest bail?
- Whether lack of plausible grounds establishing mala fide of the complainant bars the grant of pre-arrest bail?
- N/A vs WAPDA and another2017 PSC 157 · Supreme Court of Pakistan · 2016-07-25Read full judgment →
Summary & questions settled
This matter concerns the legality of a trial court's order dismissing a suit for non-prosecution after the case had been referred to mediation. The core legal question was whether a court is justified in dismissing a suit for non-prosecution when the matter is pending before a mediation center and no report has been received from said center. The Supreme Court held that the dismissal order was void ab initio because the court had referred the parties to the Karachi Centre for Dispute Resolution (KCDR) for further proceedings, effectively removing the case from the court's active hearing list until the mediation concluded. The Court reasoned that the trial court failed to apply its mind, as there was no intimation to the parties to appear before the court. Furthermore, the Court clarified that when a dismissal order is void ab initio, the limitation period for a restoration application is governed by the residuary Article 181 of the Limitation Act 1908, providing a three-year period, rather than the 30-day period under Article 163.
Questions settled- Can a trial court dismiss a suit for non-prosecution while the matter is pending before a mediation center?
- Does the 30-day limitation period under Article 163 of the Limitation Act 1908 apply to a restoration application against an order that is void ab initio?
- Which article of the Limitation Act 1908 applies to an application for restoration of a suit dismissed by an order that is void ab initio?
- N/A vs Umer Farooq and others2017 CLC 860 · Sindh High Court · 2016-02-23Read full judgment →
Summary & questions settled
This appeal challenged an interim order restraining the Appellant, Attock Petroleum Limited, from withdrawing a dealership offer made to the Respondent. The core legal question was whether the Respondent, having facilitated the acquisition of land for the Appellant’s petrol pump, acted as an agent with an interest in the agency under Section 202 of the Contract Act, 1872, thereby rendering the dealership irrevocable. The Sindh High Court held that the relationship between a petroleum company and its dealer is generally that of a buyer and seller, not principal and agent, as the dealer does not bind the principal in dealings with third parties. Furthermore, the Court determined that the Respondent lacked any proprietary interest in the subject land, as the Appellant had paid the lease money. Consequently, the Court ruled that the Respondent was not an agent with an interest in the agency and set aside the interim injunction. The judgment clarifies that an agency coupled with interest requires a pre-existing proprietary interest in the subject matter, not merely efforts made in anticipation of a future dealership.
Questions settled- Does a dealership agreement for the sale of petroleum products create a relationship of principal and agent?
- Can an agency be considered 'coupled with interest' under Section 202 of the Contract Act 1872 if the agent has no proprietary interest in the subject matter?
- Does the failure to serve a memorandum of appeal with a notice under Order XLIII Rule 3 of the Code of Civil Procedure 1908 automatically render an appeal incompetent?
- Is a dealer who purchases products to sell on a margin of profit an agent capable of binding the principal in dealings with third parties?
- N/A vs State and anotherPLJ 2017 Cr.C. (Lahore) 790 · Lahore High Court · 2017-02-20Read full judgment →
Summary & questions settled
This criminal appeal challenges the conviction and death sentence of the appellant for the murder of the deceased, Muhammad Faazil. The core legal questions concern whether the prosecution proved the appellant's guilt beyond a reasonable doubt through ocular and medical evidence, and whether the sentence of death was appropriate given the evidentiary findings regarding motive and the recovery of the crime weapon. The Court held that the prosecution successfully established the appellant's guilt through credible ocular testimony that remained consistent and was corroborated by medical evidence. However, the Court found that the prosecution failed to prove the alleged motive and that the evidence regarding the recovery of the crime weapon was unreliable. Consequently, while maintaining the conviction under Section 302(b), Pakistan Penal Code 1860, the Court held that the absence of proof regarding motive and the doubtful recovery constituted mitigating circumstances. The Court set aside the death sentence, altering it to imprisonment for life, and answered the Murder Reference in the negative.
Questions settled- Does the failure of the prosecution to prove the alleged motive constitute a mitigating circumstance for the purpose of sentencing in a murder case?
- Can a conviction be sustained based on ocular evidence when the recovery of the crime weapon is found to be doubtful?
- Is the death sentence mandatory in a murder case where the prosecution fails to prove the motive?
- Does the lack of defensive injuries on the deceased support the prosecution's version of the incident?
- N/A vs N/A2017 SCMR 807 · Supreme Court of Pakistan · -Read full judgment →
- N/A vs Federation of Pakistan and others2017 CLC 575, 2017 CLC 878 · Islamabad High Court · 2016-08-30Read full judgment →
Summary & questions settled
This intra-court appeal addresses the legality of a notification issued by the Federal Government superseding an earlier notification that had nominated the appellants as members of the National Council for Homeopathy (NCH) for a statutory tenure of five years. The core legal question is whether the Federal Government can prematurely curtail the fixed statutory tenure of members appointed under the Unani Ayurvedic and Homeopathic Practitioners Act, 1965, by invoking Section 21 of the General Clauses Act, 1897, without resorting to the specific removal procedure under Section 13 of the Act. The Islamabad High Court held that once a member is appointed to a tenure post under a special statute, their term cannot be prematurely curtailed or replaced except for justifiable reasons through the specific statutory mechanism provided for removal and after observing natural justice. The court established that general powers of withdrawal under the General Clauses Act cannot override specific tenure protections under special legislation, and that a notification takes legal effect upon issuance unless the statute expressly conditions it on oath-taking or gazette publication as a condition precedent.
Questions settled- Can the Federal Government prematurely curtail the fixed statutory tenure of a member appointed to a statutory body without resorting to the specific removal procedure prescribed in the governing statute?
- Does Section 21 of the General Clauses Act, 1897 permit the withdrawal or supersession of a notification appointing a person to a tenure post governed by a special law?
- Whether the assumption of office or validity of a statutory nomination can be made conditional upon taking an oath of office when neither the parent statute nor the rules prescribe such a condition?
- Does the failure to record reasons for issuing a superseding notification violate Section 24-A of the General Clauses Act, 1897?
- N/A vs (1)Sindh Coal Authority2017 SCP 82 · Supreme Court of PakistanRead full judgment →
Summary & questions settled
This suo motu proceeding arose under Article 184(3) of the Constitution of Pakistan 1973 regarding illegal appointments, corruption, and unauthorized project execution within the Sindh Coal Authority and the newly created Special Initiative Department. The primary legal questions were whether statutory bodies and government departments can execute public projects outside their statutory mandate and the Sindh Government Rules of Business 1986, and whether retired or unapproved civil servants can be validly appointed or re-employed outside statutory mechanisms. The Supreme Court declared that the Sindh Coal Authority is dysfunctional without a operational Board and cannot undertake schemes outside its statutory scope defined by the Sindh Coal Authority Act 1994. The Court further ruled that re-employing retired civil servants under the guise of contract appointments without demonstrating public interest violates Section 14 of the Sindh Civil Servants Act 1973 and fundamental rights. Additionally, departments created without allocated business under Article 139(3) cannot execute parallel public projects. The Court ordered all non-mandated projects transferred to regular departments and mandated a comprehensive inquiry by the Chief Secretary of Sindh.
Questions settled- Can a statutory authority undertake development projects that fall outside the specific scope and mandate defined by its governing statute?
- Can a government department function and execute development projects if no business has been allocated to it under the applicable Rules of Business?
- Is the contractual re-employment of a retired civil servant valid where no public interest is demonstrated under Section 14 of the Sindh Civil Servants Act 1973?
- Does the execution of public projects through unauthorized or parallel departmental mechanisms violate the fundamental rights guaranteed under Articles 9 and 14 of the Constitution?
- (1) Nusrat Tanvir (2) Zahida Bibi daughters of Abdul Majeed, r/o Ward2017 SC AJK 65 · Supreme Court of Azad Jammu and KashmirRead full judgment →
- Null vs Null2017 SHC 318 · Sindh High Court · 2017-08-15Read full judgment →
Summary & questions settled
The plaintiff filed a succession miscellaneous application (SMA) independently without consulting other legal heirs of the deceased or obtaining their no-objection affidavits, while disclosing multiple pending litigations between the heirs. The core legal question concerned the maintainability of the SMA and the procedure for converting an SMA into a contentious suit. The court held that an SMA cannot be converted into a suit without tenable objections filed by objectors who must be treated as defendants under Section 295 of the Succession Act, 1925, and whose objections serve as written statements under Rule 413 of the Sindh Chief Court Rules (O.S). Furthermore, no preliminary decree can be passed in the absence of service of summons, written statements, or proper title. Consequently, the application was dismissed, and the plaintiff's counsel was directed to satisfy the court regarding the maintainability of the suit. The key principle laid down is that contentious proceedings require formal objections from legal heirs treated as defendants, and ex parte preliminary decrees cannot be granted without proper service and pleadings.
Questions settled- Can a succession miscellaneous application be converted into a suit without formal objections from legal heirs?
- Whether a preliminary decree can be passed in the absence of service of summons and written statements?
- Are objections filed by objectors treated as written statements under the Sindh Chief Court Rules?
- Novatex Limited vs Executive Director, Corporatization and Compliance Department, Securities and Exchange Commission of Pakistan, Islamabad2017 CLD 1112 · Securities and Exchange Commission of Pakistan · 2014-12-09Read full judgment →
- Novartis Pharma (Pvt.) Ltd through Human Resources Manager vs Munawwar Sultana and another2017 YLR 1498 · Sindh High Court · 2016-03-28Read full judgment →
- Novartis Ag vs Nabiqasim Industries (Private) Limited2017 SHC 152 · Sindh High Court · 2017-03-03Read full judgment →
- Rana Imran Latif vs StatePLJ 2017 Cr.C. (Islamabad) 966 · Islamabad High Court · 2017-06-30Read full judgment →
Summary & questions settled
This criminal appeal challenges a conviction under Section 501 of the Pakistan Penal Code 1860 for printing defamatory material. The core legal question addressed is whether the prosecution successfully established the essential ingredients of defamation, specifically the requisite mens rea and the actual lowering of the complainant's reputation in the estimation of others. The High Court allowed the appeal and set aside the conviction, holding that the prosecution failed to prove that the appellant acted with the necessary intention or knowledge to harm the complainant's reputation. The court established the principle that defamation is not a crime of strict liability; therefore, the prosecution must prove both the actus reus and the mens rea for each offense. Under Section 499 of the Pakistan Penal Code 1860, an imputation is only defamatory if it is made with the intent to harm or knowledge that it will harm a person's reputation, and it must lower the moral or intellectual character of that person in the estimation of others.
Questions settled- Is the offence of defamation under the Pakistan Penal Code 1860 a crime of strict liability?
- What are the essential ingredients of mens rea required to sustain a conviction for defamation under Section 499 of the Pakistan Penal Code 1860?
- Does the publication of material constitute defamation if it fails to lower the moral or intellectual character of a person in the estimation of others?
- Must the prosecution prove that the accused had the intention or knowledge that the published material would harm the reputation of the complainant to secure a conviction under Section 501 of the Pakistan Penal Code 1860?
- Novartis Ag through Authorized Signatory vs Nabiqasim Industries2017 SHC 152, 2017 CLD 1136 · Sindh High Court · 2017-03-03Read full judgment →
- Not vs Not2017 PTD (Trib.) 1911 · Appellate Tribunal Inland Revenue · 2016-02-06Read full judgment →
Summary & questions settled
This matter involves a larger Bench constituted by the Appellate Tribunal Inland Revenue to resolve a common issue regarding the scope and extent of inquiries permissible under Section 122(5A) of the Income Tax Ordinance, 2001, and how it differs from audit proceedings under Section 177 of the same Ordinance. The core legal question addressed is whether Section 122(5A) permits the tax authorities to conduct unlimited, fishing, and roving inquiries and call for general information akin to an audit. The court held that Section 122(5A) is a curative and revisional provision, not an audit provision, and its invocation strictly requires the presence of twin mandatory conditions: an apparent error of law or illegality in the finalized assessment order and an apparent loss of revenue. The Tribunal laid down that inquiries under Section 122(5A) cannot be read in isolation and must have a direct nexus to these mandatory conditions; they cannot be used as a tool for general information-gathering or revenue generation which falls exclusively within the domain of audit under Section 177.
Questions settled- Whether Section 122(5A) of the Income Tax Ordinance, 2001 allows the tax authorities to conduct unlimited inquiries akin to audit proceedings under Section 177?
- What are the mandatory conditions required to invoke the provisions of Section 122(5A) of the Income Tax Ordinance, 2001?
- Can proceedings under Section 122(5A) of the Income Tax Ordinance, 2001 be initiated on the basis of a deemed assessment order passed under Section 120?
- Does the power to make inquiries under Section 122(5A) extend to general information-gathering without the existence of an apparent error and loss of revenue?
- Noreen Sarwar vs Azad Government of the State of Jammu & Kashmir2017 PLJ AJ&K 9 · High Court of Azad Jammu and KashmirRead full judgment →
- Noorullah and another vs StatePLJ 2017 Cr.C. (Peshawar) 291 · Peshawar High Court · 2016-09-20Read full judgment →
- Noorshad vs Chairman National Accountability Bureau, Islamabad and others2017 PHC 357 · Peshawar High Court · 2017-03-29Read full judgment →
- Noorshad vs Chairman National Accountability Bureau and 5 others2017 PHC 357, 2017 P Cr. L J 1258 · Peshawar High Court · 2017-03-29Read full judgment →
Summary & questions settled
The petitioner, a former Pension Payment Clerk, challenged the dismissal of his application under Section 265-K of the Code of Criminal Procedure 1898, seeking acquittal in a third accountability reference (Reference No. 01/2015) filed against him. Having been previously convicted in two separate references for embezzlement during 2003 and 2004, the petitioner argued that the third reference, covering a subsequent six-month period, constituted the same transaction and modus operandi, thus violating the principle against double jeopardy. The core legal question was whether the National Accountability Bureau could file separate references for offences of the same nature committed during a continuous course of conduct. The Peshawar High Court held that the prosecution failed to justify the bifurcation of the period, noting that the offences were part of the same transaction. Consequently, the Court set aside the impugned order and acquitted the petitioner. The judgment establishes that multiple references cannot be filed for offences of the same kind committed in a continuous series of acts, as this would violate the principle of nemo debet bis vexari and constitute an abuse of process.
Questions settled- Can the National Accountability Bureau file separate references for offences of the same nature committed during a continuous course of conduct?
- Does the filing of multiple references for the same transaction violate the principle of nemo debet bis vexari?
- Is a trial court empowered to acquit an accused under Section 265-K of the Code of Criminal Procedure 1898 when the prosecution fails to justify separate references for the same course of conduct?
- Nooral Khan vs Govt of KPK etc2017 PHC 1158 · Peshawar High Court · 2017-11-29Read full judgment →
- Noor-ul-Basar vs Sher Ali Shah2017 PHC 1013 · Peshawar High Court · 2017-10-30Read full judgment →
Summary & questions settled
This revision petition arises from a judgment of the Additional District Judge, Lahor, which decreed a pre-emption suit in favour of the respondent, setting aside the trial court's dismissal. The core legal questions involved the strict proof required for the mandatory demands of pre-emption—specifically, Talb-i-Muwathibat (jumping demand) and Talb-i-Ishhad (demand with witness)—including the legal consequences of failing to produce the informer of the sale and defects in the postal receipt and notice details. The Peshawar High Court held that the pre-emptor failed to prove Talb-i-Muwathibat due to the un-explained non-production of the primary informer, and similarly failed to properly establish Talb-i-Ishhad due to discrepancies in postal receipts, lack of proper service, and mismatched property numbers in the notice. The key principle laid down is that the right of pre-emption must be strictly proved through cogent and confidence-inspiring evidence in its proper chronological order, and the non-production of the informer of the sale without plausible explanation warrants an adverse legal presumption against the pre-emptor, resulting in the dismissal of the suit.
Questions settled- What is the legal effect of failing to produce the informer of a sale in a pre-emption suit?
- Whether the non-service or defective service of notice of Talb-i-Ishhad is fatal to a pre-emption suit?
- Is strict proof of both Talb-i-Muwathibat and Talb-i-Ishhad mandatory for a successful pre-emption claim?
- Noor Ullah and another vs The State and anotherPLJ 2017 Cr.C. (Peshawar) 291, 2017 YLR 744 · Peshawar High Court · 2016-09-20Read full judgment →
- Noor Ul Ain Shah vs Adnan Ali Shah and another2017 LHC 2111 · Lahore High Court · 2017-05-03Read full judgment →
- Noor Qadir vs National Accountability Bureau, Sindh Regional2017 PLD Sindh 427 · Sindh High Court · 2016-03-31Read full judgment →
Summary & questions settled
This matter concerns an appeal against an order of an Accountability Court that convicted the Appellant under Section 15 of the National Accountability Ordinance 1999, resulting in disqualification from holding public office for ten years. The core legal question was whether the trial court could legally invoke the 'deeming' conviction provision of Section 15(a) of the National Accountability Ordinance 1999 when the accused had not entered into a formal plea bargain under Section 25(b) of the same Ordinance, despite the underlying financial liability having been recovered through civil proceedings. The Court held that the conviction was unsustainable because the statutory requirements for a plea bargain—specifically a written offer by the accused, written acceptance by the Chairman of the National Accountability Bureau, and a judicial order of approval—were entirely absent. The Court ruled that Section 15(a) cannot be applied in the absence of a valid, recorded plea bargain. Consequently, the Court set aside the impugned order and remanded the case for trial on merits, establishing that a 'deeming' conviction under Section 15(a) requires strict adherence to the procedural formalities of a plea bargain under Section 25(b).
Questions settled- Can an accused be convicted under the proviso to Section 15(a) of the National Accountability Ordinance 1999 without entering into a formal plea bargain under Section 25(b)?
- What are the essential legal requirements for a valid plea bargain under Section 25(b) of the National Accountability Ordinance 1999?
- Does the mere recovery of defaulted funds in civil proceedings automatically trigger a conviction under Section 15 of the National Accountability Ordinance 1999?
- Is Section 15 of the National Accountability Ordinance 1999 an independent offense or a sentencing provision?
- Noor Muhammad vs The State2017 PLD Balochistan 52 · Balochistan High Court · 2017-03-15Read full judgment →
Summary & questions settled
This criminal appeal challenges the conviction and sentence of the appellants under Section 156(1) and Section 156 clause 8 II(C) read with Section 178 of the Customs Act, 1969, arising from the recovery of a large quantity of foreign liquor and beer from a vessel. The core legal question was whether the conviction and sentence could be sustained for the entire bulk quantity of contraband when only a few representative samples were sent for and verified by chemical analysis, rather than testing every container. The Balochistan High Court held that in the absence of chemical examination reports for the entire recovered mass, conviction and sentence can only be legally based on the exact quantity of the substance that was chemically tested with a positive result. Relying on established precedent regarding representative sampling, the Court upheld the conviction on merits but substantially reduced the substantive sentence of imprisonment to the period already undergone.
Questions settled- Whether an accused can be convicted for the entire bulk of recovered contraband when only a fraction of it was sent for chemical analysis?
- Is it mandatory to take separate samples from every individual container or packet of recovered contraband for chemical examination?
- Can a conviction under the Customs Act, 1969 be maintained while reducing the sentence of imprisonment to the period already undergone based on unexamined bulk quantities?
- Noor Muhammad vs Sajjad Akhtar and 3 others2017 PLD Balochistan 96 · Balochistan High Court · 2017-06-12Read full judgment →
- Noor Muhammad vs Gul Muhammad2017 PHC 977 · Peshawar High Court · 2017-10-16Read full judgment →
- Noor Muhammad and two others vs Falak Sher2017 LHC 393 · Lahore High Court · 2017-01-13Read full judgment →
- Noor Muhammad and others vs The State and others2017 P Cr. L J 479 · Balochistan High Court · 2016-12-08Read full judgment →
Summary & questions settled
This matter concerns a criminal appeal filed by two convicts against their conviction and sentence for murder, alongside a criminal revision petition for sentence enhancement and an acquittal appeal against a co-accused. The core legal question was whether the prosecution proved the guilt of the appellants beyond a reasonable doubt, given that the FIR was initially lodged against unknown persons and the appellants were later nominated in a supplementary statement. The Court held that the prosecution failed to establish the case, noting that the complainant’s supplementary statement constituted a dishonest improvement, rendering the testimony unreliable. Furthermore, the Court found the retracted judicial confessions lacked corroboration, and the forensic report contradicted the recovery of the alleged crime weapon, as the empties did not match the pistol. The Court established the principle that where a witness makes deliberate and dishonest improvements to their version of events, their credibility is destroyed. Consequently, the Court set aside the convictions, acquitted the appellants by extending the benefit of doubt, and dismissed the connected petitions for enhancement and acquittal appeal.
Questions settled- Can a conviction be sustained based on a retracted judicial confession that lacks independent corroboration?
- Is a supplementary statement naming accused persons admissible when the original FIR was lodged against unknown persons and the complainant has taken a U-turn?
- Does the recovery of a weapon at the instance of an accused hold evidentiary value if the forensic report confirms the weapon was not used in the commission of the crime?
- What is the legal effect of a witness making deliberate and dishonest improvements to their statement during the course of an investigation?
- Noor Hussain Shah vs Mst. Asma Bibi2017 PHC · Peshawar High Court · 2017-02-20Read full judgment →
- Noor Ejaz Chaudhry and others vs Maheen Zafar and others2017 P Cr. L J 1407 · Islamabad High Court · 2017-03-24Read full judgment →
Summary & questions settled
This matter concerns a transfer application regarding a criminal case involving the alleged torture of a minor child by the accused, Maheen Zafar and Raja Khurram Ali Khan. The core legal question was whether the trial, currently pending before a Judicial Magistrate in Islamabad, should be transferred to the Islamabad High Court to ensure a fair and impartial trial, given that one of the accused is a serving Additional District and Sessions Judge in the same jurisdiction. The Court held that the transfer was necessary, emphasizing the principle that justice must not only be done but must also appear to be done. It reasoned that the subordinate relationship between the presiding Magistrate and the accused judge created a reasonable apprehension of bias, making a fair trial unlikely in the lower court. The key principle laid down is that under Section 526 of the Code of Criminal Procedure 1898, a case may be transferred when circumstances, such as a professional connection between the accused and the presiding judge, create a reasonable apprehension that a fair and impartial trial cannot be conducted.
Questions settled- Can a criminal case be transferred from a subordinate court to the High Court if the accused is a serving judge within that same jurisdiction?
- Does the High Court have the authority to transfer a criminal case on its own initiative under Section 526 of the Code of Criminal Procedure 1898?
- Are human rights activists considered an 'interested party' with locus standi to file a transfer application under Section 526 of the Code of Criminal Procedure 1898?
- Is it necessary to prove actual bias of a magistrate to justify the transfer of a criminal case?
- Noor Ejaz Chaudhry & others vs Maheen Zafar & others2017 P Cr. L J 1407, 2017 IHC 22 · Islamabad High Court · 2017-03-24Read full judgment →
Summary & questions settled
This judgment addresses transfer proceedings and an application regarding whether a criminal trial involving allegations of torture against a minor domestic worker should be transferred from the court of a Judicial Magistrate to the Islamabad High Court. The core legal questions involved the maintainability of a transfer application by human rights activists and whether a fair trial could be conducted before a magistrate who is administratively subordinate to one of the co-accused, a serving Additional District and Sessions Judge. Holding that third-party human rights activists lack locus standi as an 'interested party' under Section 526 of the Code of Criminal Procedure 1898, the court nevertheless exercised its suo motu power on reference from the Supreme Court of Pakistan. The court held that because the trial magistrate is subordinate to the accused judge, a reasonable apprehension of bias arises, making a transfer expedient for the ends of justice and ensuring a fair trial under the Constitution. The case was consequently withdrawn and ordered to be tried directly by the High Court.
Questions settled- Whether human rights activists or third parties who are not complainants or victims qualify as an interested party with locus standi to file a transfer application under Section 526 of the Code of Criminal Procedure 1898?
- Can a criminal case be transferred from a subordinate court to the High Court when one of the accused is a serving judicial officer and the trial magistrate is subordinate to him?
- Whether actual bias of a magistrate must be proved to justify the transfer of a criminal trial, or if the reasonable apprehension of bias or connection to a party is sufficient?
- Does the transfer of a criminal trial to the High Court result in the accused losing their right of appeal under the law?
- Noor Din and another vs Member (Judicial-VI), Board of Revenue, Punjab, Lahore and others2017 PLJ Lahore 84 · Lahore High CourtRead full judgment →
- Noor Ahmed and another-,---Petitioners vs Deputy Commissioner,K.L.R. 2017 Civil Cases 277, 2017 MLD 1660 · Balochistan High Court · 2017-05-17Read full judgment →
- Noor Ahmed and another vs Deputy Commissioner, Kharan and 3 othersK.L.R. 2017 Civil Cases 277 · Balochistan High Court · 2017-05-17Read full judgment →
- Noor Ahmed and 5 others vs Ghulam Hyder and 2 others2017 PLD Sindh 515 · Sindh High Court · 2016-10-25Read full judgment →
Summary & questions settled
The applicants challenged an order passed by a Magistrate who disagreed with a police report under Section 173 of the Code of Criminal Procedure 1898 recommending disposal of the case under 'C' class and instead took cognizance against the applicants. The core legal questions involved the jurisdiction of the Provincial Ombudsman to direct police action under the Establishment of the Office of Ombudsman for the Province of Sindh Act, 1991, and the legality of a Magistrate taking cognizance on a negative police report despite statements under Section 161 of the Code of Criminal Procedure 1898. The High Court held that the Ombudsman has supervisory jurisdiction regarding mal-administration, including failures of police officers to perform mandatory duties, and that a Magistrate is not bound by police reports and can competently take cognizance on a negative report supported by medical evidence. The court established that a Magistrate's order taking cognizance is valid if speaking and well-reasoned, and that statements under Section 161 cannot be equated with substantive evidence.
Questions settled- Does the Provincial Ombudsman have the jurisdiction to direct a police officer to record an FIR in cases of mal-administration?
- Is a Magistrate bound by a police report recommending disposal of a case under 'C' class?
- Can a Magistrate competently take cognizance of an offence on a negative police report when the victim's version is supported by medical evidence?
- What is the evidentiary status of police statements recorded under Section 161 of the Code of Criminal Procedure 1898 at the stage of taking cognizance?
- Noor Ahmed and 2 others vs The State and another2017 YLR 515 · Peshawar High Court · 2016-05-03Read full judgment →
Summary & questions settled
The appellants challenged their convictions for kidnapping and murder, arguing that the prosecution failed to prove its case. The Peshawar High Court examined the evidence, which relied heavily on alleged confessional statements and pointation of the crime scene. The Court found that the appellants had been held in illegal police custody prior to the recording of their confessions, casting significant doubt on their voluntariness. Furthermore, the Court observed that the procedural mandates of Sections 164 and 364, Code of Criminal Procedure 1898, were violated, as the confessions were recorded in a mechanical manner without ensuring the accused understood the proceedings or were free from coercion. The Court held that a confession, to be the basis of conviction, must be voluntary, true, and corroborated by independent evidence, which was absent here. Consequently, the Court set aside the convictions, ruling that the prosecution failed to prove its case beyond reasonable doubt, and extended the benefit of the doubt to the appellants, leading to their acquittal.
Questions settled- Can a conviction be sustained based on a confession recorded while the accused was in illegal police custody?
- What are the consequences of a Magistrate failing to strictly follow the procedural requirements of Section 164 and Section 364 of the Code of Criminal Procedure 1898?
- Is a confession admissible if it is not corroborated by independent evidence in a case where the prosecution's story is otherwise doubtful?
- Does the failure of the prosecution to prove its case beyond reasonable doubt entitle the accused to an acquittal?
- Noor Afzal vs State, etc.PLJ 2017 Cr.C. (Lahore) 78 · Lahore High Court · 2016-10-14Read full judgment →
Summary & questions settled
This criminal matter arises from a post-arrest bail petition filed by the petitioner, Noor Afzal, who was accused along with his accomplices of abducting a woman named Qammer Shehnaz for sexual abuse, with Section 376 (ii) of the Pakistan Penal Code subsequently added during the investigation. The core legal question addressed by the court was whether the petitioner was entitled to post-arrest bail in light of his advanced age and the completion of the investigation, despite being implicated in a heinous gang operation involving the abduction and trafficking of women. The Lahore High Court held that the petitioner was not entitled to bail, reasoning that the prima facie allegations fell within the prohibitory clause of Section 497 of the Code of Criminal Procedure 1898 and that mere old age does not constitute a sufficient ground for granting bail in such grave offences. The court accordingly dismissed the petition.
Questions settled- Does old age alone constitute a sufficient ground for the grant of post-arrest bail in heinous offences?
- Whether an accused involved in a gang abducting and selling women is entitled to bail when the investigation is complete?
- Do offences involving the abduction and sexual abuse of women fall within the prohibitory clause of Section 497 of the Code of Criminal Procedure 1898?
- Noor Afzal vs State and othersPLJ 2017 Cr.C. (Lahore) 78, 2017 P Cr. L J 712 · Lahore High Court · 2016-10-14Read full judgment →
Summary & questions settled
This criminal petition seeks post-arrest bail on behalf of the petitioner, Noor Afzal, who is implicated along with his co-accused in the abduction and sexual abuse of a victim, with Section 376(ii) of the Pakistan Penal Code subsequently added during the investigation. The core legal question is whether the petitioner is entitled to post-arrest bail considering his old age, the recovery of the victim, and the completion of the investigation against him. The Lahore High Court held that the petitioner is part of a gang involved in abducting and selling women, an offence that prima facie falls within the prohibitory clause of Section 497 of the Code of Criminal Procedure, and that mere old age is insufficient to grant bail in such heinous crimes. The court established the principle that involvement in human trafficking and abduction rings operating against vulnerable women precludes the grant of post-arrest bail, dismissing the petition.
Questions settled- Whether old age alone constitutes a sufficient ground for the grant of post-arrest bail in heinous offences?
- Does an offence involving the abduction and selling of women fall within the prohibitory clause of Section 497 of the Code of Criminal Procedure 1898?
- Is a petitioner entitled to post-arrest bail merely because the victim has been recovered and the investigation is complete?
- Noman Ahmed and others vs Mst. Sobia Farooq and others2017 PLJ Islamabad 418 · Islamabad High Court · 2016-11-21Read full judgment →
- Nomad Art Gallery Centre vs Capital Development Authority through itsK.L.R. 2017 Civil Cases 183 · Islamabad High CourtRead full judgment →
- Nomad Art Gallery Center vs Capital Development Authority through Chairman2017 CLC 941 · Islamabad High Court · 2017-01-10Read full judgment →
- Nokhaiz Akhtar & 2 others vs Inspector General Police & 8 others2017 SCR 249 · Supreme Court of Azad Jammu and Kashmir · 2016-03-03Read full judgment →
Summary & questions settled
This appeal by leave of the Court challenges the order of the High Court whereby the writ petition filed by the appellants seeking inclusion of their names in the seniority and promotion lists of Assistant Sub-Inspectors/Sub-Inspectors was dismissed in limine. The core legal question revolved around whether the writ petition raising important constitutional and legal propositions concerning fundamental rights against gender-based discrimination and service matters could be summarily dismissed in limine without detailed deliberation. The Supreme Court of Azad Jammu and Kashmir held that the dismissal of the writ petition in limine amounted to a miscarriage of justice given the substantial legal propositions raised regarding discrimination and the legal status of standing orders. The Court laid down the principle that civil servants possess a recognized right to promotion, and where significant constitutional questions regarding non-discrimination are raised, summarily dismissing a writ petition without regular hearing and adjudication on merits is unsustainable.
Questions settled- Whether a writ petition raising important legal and constitutional propositions regarding service matters and gender-based discrimination can be dismissed in limine?
- Does a civil servant have a recognized right to promotion under the law?
- Whether the summary dismissal of a writ petition without detailed deliberation on the propositions raised amounts to a miscarriage of justice?
- Nishat Mills Limited vs Director/Hod (Mscid) Securities and Exchange2017 CLD 828 · Securities and Exchange Commission of Pakistan · 2015-01-14Read full judgment →
- Nisar vs StatePLJ 2017 Cr.C. (Peshawar) 153 · Peshawar High Court · 2016-04-29Read full judgment →
Summary & questions settled
Criminal appeal under Section 48 of the Control of Narcotic Substances Act, 1997 challenging the conviction and sentence recorded by the trial court under Section 9(c) of the Act. The appellant was convicted for possession of 3,220 grams of chars pukhta recovered from a shopping bag. The Peshawar High Court evaluated the prosecution evidence and identified material contradictions between the seizing officer and the recovery witness regarding the mode and manner of the appellant's apprehension. Crucially, the court observed that the recovered contraband consisted of several pieces or slabs of chars pukhta, yet the seizing officer failed to count them, record their number, or demonstrate how the pukhta pieces were amalgamated before drawing a single five-gram representative sample for chemical examination. Consequently, the sampling procedure was held to be deficient and unreliable. Extending the benefit of doubt arising from these material discrepancies, the High Court allowed the appeal, set aside the trial court's conviction and sentence, and acquitted the appellant.
Questions settled- Whether drawing a single sample without establishing proper amalgamation of multiple pieces of recovered contraband invalidates the prosecution's case?
- Whether the failure of the seizing officer to count or record the number of recovered pieces of narcotics creates reasonable doubt in a trial under Section 9(c) of the Control of Narcotic Substances Act 1997?
- Whether material contradictions between the seizing officer and marginal witnesses regarding the apprehension of the accused entitle him to acquittal on the ground of benefit of doubt?
- Nisar Depar vs The State2017 P Cr. L J 1099 · Sindh High Court · 2016-11-22Read full judgment →
Summary & questions settled
This criminal appeal challenges the conviction and sentence of the appellant under Section 302(b) of the Pakistan Penal Code 1860 for the murder of the deceased. The core legal question revolves around whether the prosecution successfully established the appellant's guilt beyond a reasonable doubt through consistent eye-witness testimony, medical evidence, and motive, despite certain discrepancies regarding the firing distance and acquittal in a related recovery case. The Sindh High Court held that the eye-witnesses were natural and trustworthy, their presence was undisputed, and minor discrepancies concerning the distance or motive did not undermine the core prosecution case. However, considering mitigating circumstances—specifically the trajectory of the bullet and the lack of premeditation—the court modified the conviction from Section 302(b) to Section 302(c) of the Pakistan Penal Code 1860, reducing the sentence to the period already undergone. The key legal principle laid down is that minor discrepancies in site plans versus medical evidence do not destroy an otherwise credible oral account, and courts may alter convictions to a lesser offense under Section 302(c) where mitigating factors such as suddenness and lack of premeditation are established.
Questions settled- Whether minor discrepancies between the site plan distance and the medical evidence regarding the firing range are sufficient to discard an otherwise trustworthy oral testimony of eye-witnesses?
- Does the failure of the prosecution to conclusively establish motive ipso facto render the oral account of an otherwise confidence-inspiring eye-witness doubtful?
- Can the appellate court alter a conviction under Section 302(b) of the Pakistan Penal Code 1860 to Section 302(c) of the Pakistan Penal Code 1860 based on mitigating circumstances such as lack of premeditation and bullet trajectory?
- Does the acquittal of an accused in a weapon recovery case automatically create a reasonable doubt regarding his involvement in the main murder charge?
- Nisar Ahmed vs The State, Etc2017 NLR Criminal 81 · Supreme Court of Pakistan · 2015-09-08Read full judgment →
Summary & questions settled
This matter concerns a petition for leave to appeal against the dismissal of a fourth post-arrest bail application by the Lahore High Court in a criminal case involving charges under sections 302, 324, 337-A(i), 337-A(ii), 337-F(i), 337-F(iii), 148, and 149 of the Pakistan Penal Code 1860. The core legal question was whether the failure of a trial court to conclude a trial within a specified timeframe, or the subsequent filing of a direct complaint, constitutes valid grounds for granting bail after previous bail applications have been dismissed. The Supreme Court dismissed the petition, holding that neither the delay in trial nor the filing of a direct complaint provides a sufficient legal basis for bail under the statutory framework. The court established the principle that non-compliance with directions for expeditious trial disposal is not a valid ground for bail under Section 497 of the Code of Criminal Procedure 1898, and that prior bail-refusing orders attain finality, requiring the demonstration of a genuine fresh ground for any subsequent bail application to be considered.
Questions settled- Does the failure of a trial court to conclude a trial expeditiously constitute a valid ground for the grant of post-arrest bail?
- Does the filing of a direct complaint provide a fresh ground for a subsequent bail application after previous bail refusals have attained finality?
- Can a petitioner seek bail based on grounds that are alien to the provisions of Section 497 of the Code of Criminal Procedure 1898?
- Nisar Ahmed vs S.N.G.P.L., etc.2017 KLR Labour & Service Cases 121 · National Industrial Relations Commission · 2016-10-13Read full judgment →
Summary & questions settled
The petitioner filed a grievance petition under Section 33(4) of the Industrial Relations Act 2012 challenging his dismissal order. The respondents raised preliminary objections, contending that the petitioner failed to serve a mandatory pre-litigation grievance notice as required by the law. The petitioner argued that a departmental appeal served by him should be treated as a grievance notice or that the matter involved mixed questions of law and fact requiring evidence. The National Industrial Relations Commission held that a departmental appeal cannot be substituted for a statutory grievance notice, which is a mandatory prerequisite for maintaining a grievance petition. Consequently, the Commission ruled that the grievance petition was not maintainable due to the absence of a valid grievance notice and dismissed the petition accordingly.
Questions settled- Whether the service of a grievance notice is a mandatory precondition for maintaining a grievance petition under the Industrial Relations Act 2012?
- Can a departmental appeal be treated or substituted as a statutory grievance notice?
- Does the failure to serve a mandatory grievance notice render a grievance petition non-maintainable?
- Nisar Ahmed Sheikh vs Viith Additional District and Sessions Judge, District South and another2017 MLD 605 · Sindh High Court · 2016-10-05Read full judgment →
- Nisar Ahmed Japanwala vs The Director General Karachi Development2017 SHC 360 · Sindh High Court · 2017-11-06Read full judgment →
Summary & questions settled
This civil suit was instituted by the plaintiff against the Karachi Development Authority (KDA) seeking declaration, possession, and permanent injunction, or alternatively, the allotment of an alternate plot, following the defendant's failure to hand over possession of the allotted plot due to heavy encroachments by Afghan refugees. The core legal questions involved the maintainability of the suit under the Specific Relief Act 1877, the plaintiff's entitlement to specific performance and possession after paying the full cost of the land, and the applicability of a government-imposed ban on the exchange or allotment of alternate plots. The Sindh High Court held that the suit was maintainable as the plaintiff possessed a valid legal character and enforceable right arising from a binding contract, and found that the plaintiff had fully established the claim. The Court laid down the principle that an allottee who has paid the entire cost of land acquires a right in rem and is entitled to specific performance or an alternate plot in cases of hardship such as site encroachments, and that general administrative bans on plot exchanges do not bar relief for encroached plots where exceptions are explicitly provided under government policy.
Questions settled- Whether a suit for specific performance and possession is maintainable by a plot allottee who has paid the full cost of land but has been denied possession due to encroachments?
- Does the payment of the entire cost of land elevate an allottee's status from a mere licensee to holding a right in rem in respect of the allotted property?
- Whether a government-imposed ban on the exchange of plots applies to cases of hardship involving heavily encroached plots where statutory exceptions are provided?
- What is the distinction between the maintainability of a lis under section 42 of the Specific Relief Act 1877 and a party's entitlement to relief through evidence?
- Nisar Ahmad vs Secretary to the Government of Punjab and others2017 PLC (C.S.) 856 · Lahore High Court · 2017-02-27Read full judgment →
Summary & questions settled
The Petitioner invoked the constitutional jurisdiction of the Lahore High Court under Article 199 of the Constitution of Pakistan 1973, challenging an order imposing a major penalty of dismissal from service under Section 6 of the Punjab Employees Efficiency, Discipline and Accountability Act 2006. The primary legal question addressed was whether a constitutional petition can be entertained when the aggrieved person has bypassed the statutory remedy of a departmental appeal available under Section 16 of the said Act. The Court held that since the constitutional petition was filed within the thirty-day limitation period prescribed for filing a departmental appeal, the writ petition should be treated as a departmental appeal for all practical purposes. The key principle laid down is that a writ petition filed within the limitation period for an appeal can be converted and transmitted as a departmental appeal to the competent appellate authority to ensure exhaustion of statutory remedies without prejudice to the litigant's rights.
Questions settled- Whether a constitutional petition filed against an order of dismissal within the period prescribed for a departmental appeal can be treated as a departmental appeal?
- Does the Punjab Employees Efficiency, Discipline and Accountability Act 2006 provide an adequate alternative statutory remedy of appeal that must be exhausted?
- Can a High Court convert a writ petition into a departmental appeal and remit it to the competent appellate authority?
- Nill vs Nill2017 SHC 234 · Sindh High Court · 2017-06-01Read full judgment →
- Nihar Alam vs The State etc2017 PHC 939 · Peshawar High Court · 2017-09-18Read full judgment →
Summary & questions settled
This criminal appeal challenges the conviction and death sentence of the appellant, who lodged a prompt FIR confessing to the double murder of his wife and her paramour upon finding them in a compromising position in his residential room, along with charges relating to a foetus and an unlicensed weapon. The core legal question concerns whether a promptly lodged FIR by the accused himself, corroborated by medical and circumstantial evidence, is sufficient to sustain a conviction despite the accused's later denial. The Peshawar High Court held that the prosecution successfully proved its case through the prompt self-lodged FIR, matching medical evidence, site recovery, and un-rebutted testimonies, maintaining the conviction under sections for murder, causing miscarriage, and arms possession. However, considering mitigating circumstances—specifically that the minor sons lost their mother and would lose their father—the court commuted the death sentence to imprisonment for life on two counts, while upholding the remaining sentences.
Questions settled- Whether a promptly lodged FIR by the accused admitting the crime can form the basis of a conviction when supported by corroborative medical and circumstantial evidence?
- Can minor children losing both parents serve as a mitigating circumstance to commute a death sentence to imprisonment for life in a murder case?
- Does the subsequent denial of an accused without explanation for incriminating evidence at the scene absolve him of the murder charge?
- Whether minor inconsistencies in police testimonies regarding the custody of the accused during spot inspection are sufficient to dislodge overwhelming circumstantial evidence?
- Nidhi Kaim and another vs State of Madhya Pradesh and others2017 SCInd 584 · Supreme Court of India · 2017-02-13Read full judgment →
Summary & questions settled
This judgment addresses appeals arising from orders passed by the Madhya Pradesh Professional Examination Board (Vyapam), cancelling the results and admissions of students to the professional MBBS course during the years 2008 to 2012 due to the use of unfair means and systemic manipulation in the Pre-Medical Test. Following a divergence of opinion between a former Division Bench on whether to invoke Article 142 of the Constitution to protect the acquired medical knowledge of the appellants, a larger Division Bench was constituted. The core legal question was whether the Supreme Court should exercise its extraordinary powers under Article 142 to preserve the educational benefits of students who gained admission through fraud and a vitiated examination process. The court held that the admissions and results were rightly cancelled and that Article 142 cannot be invoked to legitimize benefits obtained through fraud, as fraud vitiates everything and national character and the rule of law must prevail over individual or societal gains. The key principle laid down is that the plenary powers under Article 142 cannot be used to protect or regularize academic admissions or benefits secured through fraudulent stratagems.
Questions settled- Whether the Supreme Court can invoke Article 142 of the Constitution to protect or regularize medical admissions and educational qualifications obtained through a vitiated examination process and fraud?
- Does the inability to transfer acquired knowledge to more meritorious candidates justify the exercise of extraordinary powers under Article 142 to retain candidates who entered through fraudulent means?
- Whether the principles governing inherent powers under procedural laws like the Code of Civil Procedure and Code of Criminal Procedure restrict the constitutional expanse of Article 142?
- Whether lack of personal culpability or juvenility at the time of admission permits candidates who benefited from a manipulated examination system to retain their educational benefits?
- Nib Bank Ltd vs A.R.Y. Traders (Pvt.) Ltd. through Director2017 MLD 1447 · Sindh High Court · 2016-05-12Read full judgment →
- Nib Bank Limited vs M/s. Pasban Agro Chemicals Company and others2017 PLJ Lahore 535, 2017 P.C.T.L.R. 286 · Lahore High Court · 2017-03-27Read full judgment →
- Nib Bank Limited vs M/s Pasban Agro Chemicals Company & others2017 LHC 1083 · Lahore High Court · 2017-02-08Read full judgment →
Summary & questions settled
This Regular First Appeal arises from the dismissal of a recovery suit by the Banking Court under Order XVII Rule 3 of the Code of Civil Procedure, 1908 due to the appellant-bank's failure to produce evidence. The core legal question concerns the proper application of Order XVII Rule 3 C.P.C. and whether a suit can be summarily dismissed without deciding the matter on merits when a party fails to produce evidence. The Lahore High Court held that penal provisions like Order XVII Rule 3 must be strictly construed, requiring the court to decide the suit on merits based on available material rather than merely dismissing it outright, and that genuine human error such as noting the wrong hearing date constitutes sufficient cause to excuse default. The court laid down the principle that the law favors adjudication on merits over technicalities, and extreme measures like closing evidence or dismissing suits should not be invoked without due regard to the principles of natural justice and due process under Article 10-A of the Constitution of Pakistan.
Questions settled- Whether the provisions of Order XVII Rule 3 of the Code of Civil Procedure, 1908 empower a court to summarily dismiss a suit without deciding the matter on merits?
- Does a mistake in noting the date of hearing by counsel constitute sufficient cause for non-appearance and non-production of evidence?
- Whether penal provisions regarding the closing of evidence must be strictly construed by the courts?
- Nib Bank Limited through authorized Officer vs Muhammad Rafique and others2017 CLC 1559 · Sindh High CourtRead full judgment →
- Niaz Khan vs of Muhammad Afzal2017 PHC 26 · Peshawar High Court · 2017-03-08Read full judgment →
- Niaz Hussain and others vs Nizamuddin and 13 others2017 YLR 1691 · Sindh High Court · 2016-09-29Read full judgment →
Summary & questions settled
This civil revision application arose from concurrent decisions of the courts below rejecting the applicants' plaint under Order VII Rule 11 of the Code of Civil Procedure 1908 in a suit for declaration, cancellation, and permanent injunction concerning government land. The core legal questions involved whether the subsequent suit was barred by res judicata, constructive res judicata, Order II Rule 2 of the Code of Civil Procedure 1908, and the law of limitation, as well as whether the civil court's jurisdiction was ousted by the Sindh Land Revenue Act 1967 and the Sindh Revenue Jurisdiction Act 1876. The Sindh High Court dismissed the revision application, holding that the suit was barred by res judicata and constructive res judicata due to an earlier finalized suit between the same parties, violated the prohibition against splitting claims under Order II Rule 2, was time-barred under Article 91 of the Limitation Act 1908, and was barred by the ouster of civil court jurisdiction under the Sindh Land Revenue Act 1967 and Sindh Revenue Jurisdiction Act 1876 for failure to exhaust statutory revenue remedies. The key principle laid down is that a plaintiff cannot reagitate settled title disputes or split claims available at the time of a former suit, and failure to exhaust specialized revenue hierarchies bars civil court intervention.
Questions settled- Does a judgment in a prior suit between the same parties regarding the same land operate as res judicata to bar a subsequent suit?
- Does the doctrine of constructive res judicata and Order II Rule 2 of the Code of Civil Procedure 1908 bar a subsequent suit seeking relief that was available but omitted in a former suit?
- Is a suit for cancellation of a registered sale deed and record entries barred if filed beyond the three-year limitation period prescribed under Article 91 of the Limitation Act 1908?
- Does Section 172 of the Sindh Land Revenue Act 1967 bar the jurisdiction of civil courts in matters concerning the correction of entries in the record of rights?
- Niaz alias Niazi alias Jumma vs The State2017 MLD 1147 · Lahore High Court · 2016-12-13Read full judgment →
Summary & questions settled
This criminal appeal challenges the conviction of the appellant by an Anti-Terrorism Court for murder and terrorism-related offences. The core legal question concerns whether the prosecution successfully established the appellant's identity and culpability beyond reasonable doubt, specifically regarding the reliance on a supplementary statement to nominate the accused and the validity of the subsequent test identification parade. The Court held that the prosecution's case was riddled with doubt: the supplementary statement lacked a credible source, the circumstances of the appellant's arrest by an eye-witness were implausible, and the identification parade failed to comply with established legal procedures, thereby losing its evidentiary value. Furthermore, the Court determined that medical and ballistic evidence, while corroborative, could not independently establish the appellant's identity when the primary ocular evidence was unreliable. Consequently, the Court set aside the conviction and acquitted the appellant, emphasizing that when the prosecution fails to prove guilt beyond a reasonable doubt, the benefit of the doubt must be extended to the accused.
Questions settled- Does a test identification parade retain evidentiary value if the witness who arrested the accused is also the one who identifies them during the parade?
- Can medical and ballistic evidence sustain a conviction when the primary ocular evidence is found to be unreliable?
- What is the legal consequence of failing to follow the prescribed procedure for a test identification parade under the Rules and Orders of the Lahore High Court?
- Is a conviction sustainable when the accused is nominated solely through a supplementary statement without a disclosed source of information?
- Niaz Ali vs The State2017 YLR 1652 · Balochistan High Court · 2017-04-25Read full judgment →
Summary & questions settled
This criminal revision petition is directed against the concurrent judgments of the trial court and appellate court whereby the petitioner was convicted and sentenced under Section 392 read with Section 511 of the Pakistan Penal Code 1860 for attempting to commit robbery. The core legal question concerns the legality and propriety of the concurrent convictions based on eye-witness testimony and whether the sentence imposed was excessive. The Balochistan High Court held that the prosecution successfully established its case through consistent and confidence-inspiring testimonies of the victims and eyewitnesses, along with corroborating recovery evidence, proving the petitioner's apprehension at the spot beyond a reasonable doubt. The Court affirmed the conviction but modified the sentence, reducing the term of rigorous imprisonment and the fine, while maintaining the benefit of Section 382-B of the Code of Criminal Procedure 1898 and ordering concurrent execution with another sentence. The key principle laid down is that where eyewitness testimony and recovery evidence remain unshaken through cross-examination and establish guilt, conviction is sustained, though appellate courts retain the discretion to mitigate sentences if deemed disproportionately harsh.
Questions settled- Whether concurrent findings of fact by the trial and appellate courts regarding guilt can be interfered with in criminal revision when supported by confidence-inspiring eyewitness testimony?
- Does the apprehension of an accused at the spot by victims during an attempted robbery sufficiently establish the prosecution's case?
- Can an appellate court reduce a sentence of imprisonment and fine while upholding the underlying conviction under Section 392 read with Section 511 of the Pakistan Penal Code 1860?
- Niaz Ali vs The State and others2017 PHC 754 · Peshawar High Court · 2017-06-20Read full judgment →
- Niaz Ahmed Khan vs The State2017 PHC 26, 2017 MLD 1013 · Peshawar High Court · 2017-03-08Read full judgment →
- Niamat Khan vs Qudrat Shah and another2017 MLD 883 · Peshawar High Court · 2016-10-04Read full judgment →
Summary & questions settled
This criminal appeal challenges the judgment of the Additional Sessions Judge-X, Peshawar, acquitting the respondent of a murder charge under Section 302 of the Pakistan Penal Code 1860, dating back to an occurrence on 08.08.1999. The core legal questions involve the evidentiary value and treatment of a statement recorded under Section 512 of the Code of Criminal Procedure 1898 in absentia, the impact of material discrepancies and improvements in ocular testimony, the legal effect of abandoning a crucial eyewitness, and the evidentiary weight of abscondence. The Peshawar High Court held that statements recorded under Section 512, Cr.P.C. require great caution and independent, high-stratum corroborative evidence since they are untested by cross-examination, that material improvements and deliberate discrepancies render a witness unreliable, and that abscondence is the weakest form of corroboration which cannot sustain a conviction when primary ocular evidence is disbelieved. Emphasizing the double presumption of innocence following an acquittal, the Court dismissed the appeal in limine, finding no misreading or misappreciation of evidence by the trial court.
Questions settled- What is the evidentiary value of a statement recorded under Section 512 of the Code of Criminal Procedure 1898 when the accused is subsequently arrested and tried?
- Can an accused be convicted solely on the basis of abscondence when the ocular testimony has been disbelieved?
- What is the legal effect of material improvements and discrepancies in the testimony of a prosecution witness?
- Does the abandonment of a material eyewitness by the prosecution create an adverse presumption against its case?
- New Hampshire Insurance Company, Pakistan Branch through Attorney2017 PTD 851 · Sindh High Court · 2016-08-09Read full judgment →
Summary & questions settled
This income tax reference concerns the tax treatment of Incurred But Not Reported (IBNR) claims by a general insurance company. The core legal question was whether such estimated claims constitute a permissible deduction when determining taxable income under the Income Tax Ordinance, 2001. The Appellate Tribunal had previously disallowed the deduction, treating IBNR claims as non-deductible adjustments. The High Court, relying on international jurisprudence and accounting principles, held that IBNR claims are a valid, deductible business expense. The court reasoned that for insurance purposes, a liability is incurred when the insured event occurs, regardless of whether the claim has been formally reported to the insurer by the end of the tax year. The key principle laid down is that IBNR claims, being actuarially estimable liabilities arising from events occurring within the tax period, satisfy the criteria for incurred expenditure under tax law. Consequently, the court ruled in favor of the taxpayer, finding that such provisions are lawful deductions necessary for accurately reflecting the profits and gains of an insurance business.
Questions settled- Are Incurred But Not Reported (IBNR) claims a permissible deduction for an insurance company under the Income Tax Ordinance, 2001?
- Does the term 'incurred' in the context of tax law include liabilities for insurance claims where the event has occurred but the claim has not yet been reported?
- Is the deduction of IBNR claims consistent with the accrual basis of accounting prescribed for insurance companies?
- New Allied Electronics Industries (Pvt.) Ltd vs Federation of Pakistan and anotherPTCL 2017 CL. 321 · Sindh High Court · 2015-10-20Read full judgment →
- Nestle Pakistan Ltd. and others vs Federal Board of Revenue and others2017 PTD 686 · Lahore High Court · 2017-01-09Read full judgment →
Summary & questions settled
The Lahore High Court adjudicated writ petitions challenging the Federal Board of Revenue's (FBR) selection for audit through Random Ballot under the Audit Policy, 2015. The primary legal questions concerned whether FBR could exercise audit selection powers without framing specific rules under relevant statutes and if the Audit Policy adequately structured its discretion. The Court held that the statutory provisions for audit selection (Section 214C of Income Tax Ordinance, 2001; Section 72B of Sales Tax Act, 1990; Section 42B of Federal Excise Act, 2005) are self-executing, meaning their operation is not contingent on further rules. However, the Court emphasized that FBR's discretionary powers must be structured to ensure just, fair, and transparent exercise, in line with the "doctrine of structuring discretion." The Audit Policy, 2015, was found deficient, particularly in its focus on revenue generation, lack of clear audit procedures, and absence of grievance redressal mechanisms. The Court directed FBR to rectify these defects, complete pending audits by 30.06.2017 (failing which selection would be deemed dropped), and ensure that adjudication proceedings are conducted by a different taxation officer than the audit officer to maintain separation of administrative and quasi-judicial functions, thereby upholding the right to a fair trial.
- Nestle Pakistan Limited etc. vs The Federal Board of Revenue etc.PTCL 2017 CL. 412 · Lahore High Court · 2017-01-09Read full judgment →
- Nestle Pakistan Limited etc. vs Federal Board of Revenue through its2017 LHC 2 · Lahore High CourtRead full judgment →
- Nestle Pakistan Limited etc vs The Federal Board of Revenue etcPTCL 2017 CL. 412, 2017 LHC 92 · Lahore High Court · 2017-01-09Read full judgment →
- Nemat Wali vs The State2017 YLR 586 · Gilgit Baltistan Chief Court · 2016-05-19Read full judgment →