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. 232594 judgments in total.

• MUHAMMAD AKRAM Versus State2016 PTD 2616 · Lahore High Court · 2015-07-23
  pre-arrest bailcustoms duty evasionforged documentscriminal liabilitybail confirmationgovernment servant
  Summary & questions settled

  This petition for pre-arrest bail arises from FIR No. 08/14, involving allegations of tax evasion under the Customs Act, 1969, specifically regarding the release of smuggled goods based on allegedly forged documents. The petitioner, a government servant and warehouse in-charge, contended he acted in accordance with official procedures after duty and taxes were deposited. The core legal question was whether the petitioner, who was not named in the FIR and whose involvement was based on a supplementary statement, was entitled to pre-arrest bail given the lack of evidence linking him to the forgery or the principal accused. The Court held that the petitioner was entitled to bail, noting that the principal accused had already been granted bail, the petitioner was not a beneficiary of the alleged evasion, and the prosecution failed to establish prior knowledge of the forged documents. The Court emphasized that where investigation is complete, the accused is a government servant with no risk of absconsion, and the case requires trial evidence to determine criminal intent, incarceration serves no beneficial purpose.

  Questions settled

  • Is a person named in a supplementary statement, but not the original FIR, entitled to pre-arrest bail when the prosecution fails to establish criminal intent?
  • Does the release of a principal accused on post-arrest bail provide a ground for granting pre-arrest bail to a co-accused on a better footing?
  • Can pre-arrest bail be confirmed when the investigation is complete and there is no risk of tampering with evidence or absconsion?
  Read full judgment →
• PRIME COMMERCIAL BANK LTD. Versus INCOME TAX APPELLATE TRIBUNAL, LAHORE2016 PTD 2091 · Lahore High Court · 2016-03-01Read full judgment →
• DIRECTOR OF INTELLIGENCE AND INVESTIGATION Versus ASLAM HASHIM BUTT2016 PTD 2043 · Lahore High Court · 2016-04-22Read full judgment →
• HONDA ATLAS CAR PAKISTAN LTD. Versus FEDERATION OF PAKISTAN2016 PTD 1328 · Lahore High Court · 2016-01-22Read full judgment →
• COMMISSIONER OF INCOME TAX Versus KHUSHNOOD AHMED2016 PTD 1146 · Lahore High Court · 2015-11-30Read full judgment →
• KAMRAN AYUB CHUGHTAI Versus SUPERINTENDENT CUSTOMS2015 PTD 981 · Lahore High Court · 2014-12-01Read full judgment →
• MCB BANK LTD. Versus DEPUTY COMMISSIONER INLAND REVENUE2015 PTD 911 · Lahore High Court · 2015-02-03Read full judgment →
• COMMISSIONER INLAND REVENUE Versus ISLAM STEEL MILLS2015 PTD 2335 · Lahore High Court · 2015-02-25Read full judgment →
• KAMALIA SUGAR MILLS LTD. Versus FEDERATION OF PAKISTAN through Ministry of Finance2015 PTD 221 · Lahore High Court · 2014-09-11Read full judgment →
• SONERI BANK LTD. Versus FEDERATION OF PAKISTAN through Secretary of Law2015 PTD 1030 · Lahore High Court · 2014-12-26Read full judgment →
• LAHORE ELECTRIC SUPPLY COMPANY LTD. Versus FEDERAL BOARD OF REVENUE2015 PTD 1 · Lahore High Court · 2014-05-22Read full judgment →
• Haji ABDUL RAZZAQ KHAN Versus FEDERATION OF PAKISTAN through Secretary2014 PTD 883 · Lahore High Court · 2014-01-21Read full judgment →
• UNION LOCAL LOOP (PVT.) LTD. Versus FEDERAL BOARD OF REVENUE2014 PTD 706 · Lahore High Court · 2013-05-30Read full judgment →
• COMMISSIONER INLAND REVENUE (LEGAL DIVISION), MULTAN Versus MULTAN EDUCATIONAL TRUST, MULTAN2014 PTD 420 · Lahore High Court · 2013-11-01Read full judgment →
• COLLECTOR OF CUSTOMS, LAHORE Versus SOUTH EAST TRADING2014 PTD 199 · Lahore High Court · 2013-05-06Read full judgment →
• FESCO Versus FEDERATION OF PAKISTAN2014 PTD 1549 · Lahore High Court · 2013-12-03Read full judgment →
• TREET CORPORATION LTD. Versus FEDERATION OF PAKISTAN through Ministry of Finance2014 PTD 1285 · Lahore High Court · 2014-03-07Read full judgment →
• COMMISSIONER INLAND REVENUE Versus Ch. MUHAMMAD AKRAM2013 PTD 1578 · Lahore High Court · 2013-05-30Read full judgment →
• ALLIED BANK LTD. Versus DISTRICT OFFICER (REVENUE)2011 PTD 1442 · Lahore High Court · 2011-04-13Read full judgment →
• TANVEER SPINNING AND WEAVING MILLS Versus GOVENRMENT OF PUNJAB2011 PTD 1090 · Lahore High Court · 2011-01-13Read full judgment →
• KHALID MUHAMMAD KHAN Versus INCOME TAX/WEALTH TAX APPELLATE TRIBUNAL2011 PTD 1052 · Lahore High Court · 2010-12-23Read full judgment →
• TOUHEED LEATHER through Proprietor Versus ADDITIONAL COLLECTOR (ADJUDICATION) OF SALES TAX AND FEDERAL EXCISE, REGIONAL TAX OFFICE, LAHORE2010 PTD 453 · Lahore High Court · 2009-03-26Read full judgment →
• ROOTS MONTESSORI AND HIGH SCHOOL, RAWALPINDI Versus COMMISSIONER OF INCOME TAX (AUDIT), RAWALPINDI2010 PTD 395 · Lahore High Court · 2009-06-08Read full judgment →
• A.A. BROTHERS Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance (Revenue Division), Islamabad2010 PTD 2101 · Lahore High Court · 2010-04-01Read full judgment →
• COMMISSIONER OF INCOME TAX Versus METAL FORMING LTD. Shahid Jamil Khan2009 PTD 75 · Lahore High Court · 2008-10-08Read full judgment →
• YOUNAS GROUP OF INDUSTRIES through Proprietor Versus COLLECTOR OF CUSTOMS, SAMBRIAL, SIALKOT2009 PTD 1835 · Lahore High Court · 2009-03-20Read full judgment →
• S.S. TANNERIES through Proprietor Versus ASSISTANT COLLECTOR (AUDIT & ENFORCEMENT DIVISION-II), LAHORE2009 PTD 1828 · Lahore High Court · 2006-05-05Read full judgment →
• ALL PAKISTAN TEXTILE MILLS ASSOCIATION through Secretary Versus FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad2009 PTD 1298 · Lahore High Court · 2009-05-13Read full judgment →
• KING TRADERS Versus DEPUTY COLLECTOR OF CUSTOMS2008 PTD 1551 · Lahore High Court · 2000-09-15Read full judgment →
• KHALID MEHMOOD Versus ADDITIONAL COLLECTOR OF SALES TAX, FAISALABAD2008 PTD 1531 · Lahore High Court · 2008-06-02Read full judgment →
• TRADECOM PAKISTAN (PVT.) LTD. Through Executive Deputy Director (Finance) Versus DEPUTY COLLECTOR CUSTOMS, CFS DRY PORT Mian Abdul Ghaffar , Izhar ul Haq Sheikh2008 PTD 1482 · Lahore High Court · 2008-05-20Read full judgment →
• SHAFIQUE & COMPANY through Proprietor Versus ASSISTANT COLLECTOR, CUSTOMS2008 PTD 1481 · Lahore High Court · 2002-01-28Read full judgment →
• COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE Versus PATTOKI SUGAR MILLS LTD2008 PTD 1289 · Lahore High Court · 2006-09-21Read full judgment →
• CHISHTIA SUGAR MILLS LIMITED Versus APPELLATE TRIBUNAL SALES TAX, LAHORE2008 PTD 1267 · Lahore High Court · 2006-12-13Read full judgment →
• Messrs TREAT CORPORATION Versus COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE2007 PTD 27 · Lahore High Court · 2002-11-16Read full judgment →
• COMMISSIONER OF INCOME TAX/WEALTH TAX Versus AAMIR NASEEM2007 PTD 137 · Lahore High Court · 2006-09-06Read full judgment →
• Sh. MUHAMMAD NADEEM Versus COMMISSIONER OF INCOME TAX, SIALKOT2007 PTD 1 · Lahore High Court · 2006-05-31Read full judgment →
• COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE Versus Messrs RIAZUDDIN2006 PTD 854 · Lahore High Court · 2005-05-31Read full judgment →
• Rao TALIB ALI KHAN Versus INCOME TAX APPELLATE TRIBUNAL, LAHORE2006 PTD 327 · Lahore High Court · 2005-05-16Read full judgment →
• Messrs M.M.M. TRADERS through Proprietor Versus DEPUTY COLLECTOR CUSTOMS (GROUP-IV), LAHORE2006 PTD 313 · Lahore High Court · 2005-11-11Read full judgment →
• Dr. MUNAWAR HAYAT Versus SPECIAL OFFICER OF WEALTH TAX/INCOME TAX, CIRCLE-3, COMPANIES ZONE-III, LAHORE2006 PTD 2427 · Lahore High Court · 2006-03-28Read full judgment →
• Ch. OMAR NAZIR Versus COMMISSIONER OF INCOME TAX, ZONE-B, LAHORE2006 PTD 2208 · Lahore High Court · 2006-05-16Read full judgment →
• CRESCENT JUTE PRODUCTS LIMITED, LAHORE Versus COMMISSIONER OF INCOME TAX, LAHORE and another2006 PTD 2001 · Lahore High Court · 2005-12-01Read full judgment →
• COLLECTOR OF CUSTOMS, LAHORE Versus MUHAMMAD YOUSAF AMIN and another2006 PTD 1836 · Lahore High Court · 2006-03-24Read full judgment →
• COMMISSIONER OF INCOME TAX Versus Messrs ANGOLA ENTERPRISES2006 PTD 1398 · Lahore High Court · 2006-03-29Read full judgment →
• NIZAM ASSOCIATES through Proprietor Versus CENTRAL BOARD OF REVENUE through Chairman and 3 others2006 PTD 1353 · Lahore High Court · 2005-11-07Read full judgment →
• COMMISSIONER OF INCOME TAX/ WEALTH TAX COMPANIES ZONE, FAISALABAD Versus SHARIF ULLAH C/o Safina Industries (Pvt.) Ltd., Faisalabad2005 PTD 2970 · Lahore High Court · 2003-09-10Read full judgment →
• Messrs FAUJI SUGAR MILLS Versus SUPERINTENDENT, CENTRAL EXCISE, SHEIKHUPURA2005 PTD 2175 · Lahore High Court · 2005-03-10Read full judgment →
• COMMISSIONER OF INCOME TAX, LAHORE Versus State2005 PTD 1027 · Lahore High Court · 2004-10-05Read full judgment →
• COLLECTOR OF SALES TAX AND CENTRAL EXICSE, LAHORE Versus BABA FARID SUGAR MILLS LIMITED, FAISALABAD ROAD, OKARA2004 PTD 823 · Lahore High Court · 2003-10-02Read full judgment →
• Messrs SARFRAZ ICE FACTORY Versus CENTRAL BOARD OF REVENUE2004 PTD 31 · Lahore High Court · 2003-10-16Read full judgment →
• Messrs CARGILL PAKISTAN SEEDS (PVT.) LTD. Versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL2004 PTD 26 · Lahore High CourtRead full judgment →
• Messrs SADIQ BROTHERS Versus APPELLATE ADDITIONAL COMMISSIONER, INCOME-TAX/WEALTH TAX, RAWALPINDI2004 PTD 122 · Lahore High Court · 2003-10-24Read full judgment →
• PUNJAB BEVERAGES (PVT.) LTD. Versus APPELLATE TRIBUNAL (CUSTOMS, EXCISE & SALES TAX)2002 PTD 2957 · Lahore High Court · 2002-08-07Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus GULZAR-UL-HAQ2002 PTD 226 · Lahore High Court · 2001-06-27Read full judgment →
• COMMISSIONER OF INCOME- TAX/WEALTH TAX, LAHORE ZONE-B, LAHORE Versus NOOR TRADING COMPANY, PATTOKI2002 PTD 1560 · Lahore High Court · 2000-02-18Read full judgment →
• MUHAMMAD INAYATULLAH CHEEMA Versus Sardar ALI RAZA MASOOD QAZILBASH2002 PTD 1195 · Lahore High Court · 2002-01-31Read full judgment →
• COMMISSIONER OF INCOME-TAX. ZONE-B, LAHORE Versus MUHAMMAD SARWAR KHAN2001 PTD 668 · Lahore High Court · 2000-10-18Read full judgment →
• COMMISSIONER OF INCOME-TAX, ZONE-A, LAHORE Versus AL-FALAH INTERNATIONAL, LAHORE2001 PTD 2213 · Lahore High Court · 2001-02-19Read full judgment →
• COMMISSIONER OF INCOME-TAX, A-ZONE, LAHORE Versus SOHAIB NASIR2001 PTD 19 · Lahore High Court · 2000-10-11Read full judgment →
• BHATTI ICE FACTORY, BUCHEKE, DISTRICT SHEIKHUPURA Versus COMMISSIONER OF INCOME-TAX, ZONE-C, LAHORE2001 PTD 1548 · Lahore High Court · 2001-02-28Read full judgment →
• COMMISSIONER OF INCOME-TAX, FAISALABAD Versus FAROOQ AKRAM CHEEMA2001 PTD 1534 · Lahore High Court · 2000-11-30Read full judgment →
• MUHAMMAD ANSAR Versus ADMINISTRATOR, TOWN COMMITTEE, KABIRWALA, DISTRICT KHANEWAL2000 PTD 478 · Lahore High Court · 1999-02-22Read full judgment →
• 2000 PTD 37882000 PTD 3788 · Lahore High Court · 2000-10-02Read full judgment →
• UNION BANK LTD. Versus FEDERATION OF PAKISTAN1998 PTD 2116 · Lahore High Court · 1998-02-11Read full judgment →
• TAJ MUHAMMAD Versus RAZA HAIDER1993 PTD 667 · Lahore High Court · 1993-02-16Read full judgment →
• DAURAN KHAN Versus NAZIR AHMAD1993 PTD 386 · Lahore High Court · 1993-02-05Read full judgment →
• SHAHTAJ SUGAR MILLS Versus GOVERNMENT OF THE PUNJAB1993 PTD 290 · Lahore High Court · 1992-10-28Read full judgment →
• MUHAMMAD YAQUB Versus PROVINCE OF THE PUNJAB1993 PTD 265 · Lahore High Court · 1993-01-10Read full judgment →
• GHULAM DIN ZIA Versus COMMISSIONER OF WEALTH TAX, LAHORE AND ANOTHER1990 PTD 442 · Lahore High CourtRead full judgment →
• MESSRS AFZAL BROTHERS INDUSTRIES Versus THE INCOME-TAX APPELLATE TRIBUNAL AND OTHERS1988 PTD 998 · Lahore High Court · 1988-04-12Read full judgment →
• RANA ABDUL HAMEED Versus INCOME-TAX OFFICER AND OTHERS1988 PTD 996 · Lahore High Court · 1988-06-28Read full judgment →
• MESSRS CRESCENT ART FABRICS LTD. THROUGH ITS CHIEF EXECUTIVE Versus THE COMMISSIONER OF INCOME-TAX, CENTRAL ZONE CIRCLE, V, LAHORE1988 PTD 857 · Lahore High Court · 1986-04-14Read full judgment →
• COMMISSIONER OF INCOME-TAX, LAHORE ZONE (WEST PAKISTAN), LAHORE Versus DR. KHURSHID ALAM MALIK, SHEIKHUPURA1988 PTD 771 · Lahore High Court · 1972-04-12Read full judgment →
• MUHAMMAD SIDDIQUE AND OTHERS Versus ISLAMIC REPUBLIC OF PAKISTAN AND OTHERS1988 PTD 673 · Lahore High Court · 1988-02-10Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus MST. FOZIA MUGHIS1988 PTD 629 · Lahore High Court · 1974-11-04Read full judgment →
• MESSRS CHAUDHRY TEXTILE MILLS Versus INCOME-TAX OFFICER, CENTRAL CIRCLE V, LAHORE1988 PTD 542 · Lahore High Court · 1988-04-30Read full judgment →
• COMMISSIONER OF INCOME-TAX LAHORE ZONE, LAHORE Versus MST. GULZARINA1988 PTD 178 · Lahore High Court · 1972-05-12Read full judgment →
• COMMISSIONER OF SALES-TAX Versus LUTFI & COMPANY (PAKISTAN)1988 PTD 157 · Lahore High Court · 1973-05-15Read full judgment →
• COMMISSIONER OF' INCOME-TAX (NORTH ZONE), LAHORE Versus ABDUL HAMID MUHAMMAD JAMIL1988 PTD 135 · Lahore High Court · 1972-10-13Read full judgment →
• CH. MUHAMMAD SADIQ Versus INCOME-TAX OFFICER AND OTHERS1988 PTD 1014 · Lahore High Court · 1988-07-03Read full judgment →
• MESSRS S. MAHBOOB AHMAD AND CO., RAWALPINDI Versus INCOME?TAX APPELLATE TRIBUNAL AND ANOTHER1988 PTD 1 · Lahore High Court · 1987-10-04Read full judgment →
• ABDUL SALAM Versus MESSRS SHAMSUDDIN & SONS1987 PTD 706 · Lahore High Court · 1985-01-09Read full judgment →
• TYREX PAKISTAN LTD. Versus DEPUTY COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS1987 PTD 704 · Lahore High Court · 1987-05-15Read full judgment →
• THE COMMISSIONER OF INCOME-TAX Versus MESSRS SETHI BROTHERS1987 PTD 703 · Lahore High Court · 1987-05-16Read full judgment →
• PERVEZ BADARUDDIN Versus INCOME-TAX OFFICER1987 PTD 611 · Lahore High Court · 1986-02-21Read full judgment →
• MESSRS NEW QAISER ENGINEERING COMPANY Versus THE COMMISSIONER OF INCOME-TAX, ZONE 'A' LAHORE1987 PTD 500 · Lahore High Court · 1987-05-11Read full judgment →
• MESSRS DAWOOD HERCULES CHEMICAL LTD. Versus THE INCOME-TAX OFFICER, CENTRAL CIRCLE VI, LAHORE1987 PTD 289 · Lahore High Court · 1987-02-01Read full judgment →
• NAZAR MUHAMMAD Versus FARID1986 PTD 392 · Lahore High Court · 1985-09-24Read full judgment →
• HASSAN DIN Versus A. C./D. S. C./A. R. C. (LANDS), SHEIKHUPURA1986 PTD 368 · Lahore High Court · 1986-01-11Read full judgment →
• FEROZE DIN Versus DEPUTY SETTLEMENT COMMISSIONER, GUJRAT1986 PTD 357 · Lahore High Court · 1986-01-11Read full judgment →
• HAMEEDA BEGUM Versus QAMAR-UN-NISA1986 PTD 134 · Lahore High Court · 1985-10-07Read full judgment →
• MESSRS MERAJ SONS CONTRACTORS Versus THE INCOME-TAX OFFICER, CONTRACTOR CIRCLE II ZONE `A', LAHORE1982 PTD 6 · Lahore High Court · 1981-07-08Read full judgment →
• SULTAN PAPER BOARD MILLS LTD. Versus FEDERATION OF PAKISTAN AND OTHERS1982 PTD 359 · Lahore High Court · 1982-05-23Read full judgment →
• MUHAMMAD BASHIR Versus INCOME TAX OFFICER, LAHORE1982 PTD 322 · Lahore High Court · 1982-01-24Read full judgment →
• REX CINEMA, BUREWALA Versus MUNICIPAL COMMITTEE, BUREWALA AND ANOTHER1982 PTD 281 · Lahore High Court · 1981-02-24Read full judgment →
• COMMISSIONER OF SALES TAX Versus CRESCENT TEXTILE MILLS LTD.1982 PTD 273 · Lahore High Court · 1973-11-01Read full judgment →
• MESSRS NEW PUNJAB SOAP FACTORY Versus CENTRAL BOARD OF REVENUE AND OTHERS1982 PTD 247 · Lahore High Court · 1981-11-01Read full judgment →
• NAZIR & COMPANY Versus COMMISSIONER OF INCOME TAX1982 PTD 185 · Lahore High Court · 1974-02-26Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus ZAMIR & SONS1982 PTD 184 · Lahore High Court · 1975-11-13Read full judgment →