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Income Tax Ordinance, 2001
Tax Laws (Amendment) Act, 2024
Sales Tax Act, 1990
Customs Act, 1969
Islamabad Capital Territory (Tax on Services) Ordinance, 2001
Punjab Sales Tax on Services (Recovery) Rules 2012
Balochistan Sales Tax on Services Act 2015
Punjab Sales Tax on Services (Filing of Returns) Rules 2012
Khyber Pakhtunkhwa Sales Tax on Services Act, 2022
Punjab Sales Tax on Services (Adjustment of Tax) Rules 2012
Punjab Sales Tax on Services (Specific Provisions) Rules 2012
Punjab Sales Tax on Services (Computerized System) Rules 2012
Punjab Sales Tax on Services (Authorized Representatives) Rules 2012
Punjab Place of Provision of Services Rules, 2023
Tajir Dost (Special) Procedure, 2024
Tracking and Monitoring of Cargo Rules, 2012
Wealth Tax Act, 1963
Trade Mark Act, 1940
CANTONMENT ACT, 2023
Companies Regulations, 2024
Punjab Subordinate Judiciary Service Tribunal
Trade Mark Rules, 2004
Allopathic System (Prevention of Misuse) Ordinance, 1962
Allotment Regulations Bannu Township Scheme
Alternative Dispute Resolution Act, 2017
Alternative Energy Development Board Act, 2010
Alternative Energy Development Board Ordinance, 2005
Alternative Energy Development Board Ordinance, 2006
Alternative Energy Development Board Ordinance, 2007
Alternative Medicines and Health Products (Enlistment) Rules, 2014
Amendment in KPRA Employees (Appointment, Transfer and Promotion) Regulation, 2018
Anand Marriage Act, 1909
Ancient Monuments Preservation (Amendment) Ordinance, 1962
Anti Islamic activities of Qadiani Group, Lahori Group and Ahmadis (Prohibition and Punishment) Ordinance, 1984
Anti Money Laundering Act, 2010
Anti Money Laundering and Countering Financing of Terrorism Regulations for DNFBPs, 2020
Anti Money Laundering and Countering Financing of Terrorism Regulations, 2018
Anti Money Laundering Ordinance, 2007
Anti Money Laundering Ordinance, 2009
Anti Narcotics Force Act, 1997
Anti Terrorism (Amendment) Act, 2004
Anti Terrorism (Amendment) Act, 2013
Anti Terrorism (Amendment) Act, 2014
Anti Terrorism (Amendment) Ordinance, 2001
Anti Terrorism (Amendment) Ordinance, 2002
Anti Terrorism (Amendment) Ordinance, 2009
Anti Terrorism (Amendment) Ordinance, 2010
Anti Terrorism (Second Amendment) Act, 2005
Anti Terrorism (Second Amendment) Act, 2013
Anti Terrorism (Second Amendment) Act, 2014
Anti Terrorism (Second Amendment) Ordinance, 2002
Anti Terrorism Act, 1997
Anti-Corruption Establishment Ordinance, (XX of 1961)
Anti-Dumping Duties Act, 2015
Environmental Tribunal (AJ&K)
Modaraba Regulations, 2021
Anti-Dumping Duties Ordinance, 2000
Anti-Money Laundering (AML) Act, 2010
Anti-Money Laundering (Second Amendment) Act, 2020
Anti-Money Laundering, Combating The Financing Of Terrorism & Countering Proliferation Financing (AML/CFT/CPF) Regulations For State Bank Of Pakistans Regulated Entities (SBP-RES)
Antiquities Act, 1975
Antiquities Act, 1976
Anti-Rape (Investigation and Trial) Act, 2021
Appellate Tribunal Inland Revenue Rules, 2010
Appellate Tribunal Rules, 1946
Appellate Tribunal Rules, 1948
Apprenticeship Ordinance, 1962
Arbitration (International Investment Disputes) Act, 2011
Arbitration (International Investment Disputes) Ordinance, 2006
Arbitration (International Investment Disputes) Ordinance, 2007
Arbitration (International Investment Disputes) Ordinance, 2009
Arbitration (International Investment Disputes) Ordinance, 2010
Arbitration (Protocol and Convention) Act, 1923
Arbitration (Protocol and Convention) Act, 1937
Arbitration Act, 1940
Arbitration Amendment Ordinance, 1981
Archival Material (Preservation and Export Control) Act, 1975
Area Study Centres Act, 1975
Armed Forces (Emergency Duties) Act, 1947
Armed Forces Civil General Transport Companies and Requisition of Civil Transport Ordinance, 2002
Arms Act, 1878
Arms Act, 2013
Arms Ordinance, 1965
Army Regulations Rules, 1998
Arya Marriage Validation Act, 1937
Asian Development Bank Ordinance, 1971
Aspire University Lahore Act, 2022
Assets Declaration (Procedure and Conditions) Rules, 2019
Assets Declaration Ordinance, 2019
Associated Cement (Vesting) Act, 1974
Associated Cement (Vesting) Act, 1975
Associated Press of Pakistan (Taking Over) Ordinance, 1961
Associated Press of Pakistan Corporation Ordinance, 2002
Associations with Charitable and Not for Profit Objects (Licensing and Corporate Governance) Regulations, 2017
Associations with Charitable and Not for Profit Objects Regulations, 2018
Attorney-General for Pakistan (Terms and Conditions) Rules, 2011
Auction Rules, 1996
Audit Policy, 2014
Audit Policy, 2015
Audit Policy, 2017
Audit Policy, 2019
Auditor Generals (Functions, Powers, Terms and Conditions of Service) Ordinance, 2001
Auditors (Reporting Obligations) Regulations, 2018
Auqaf (Federal Control) (Repeal) Ordinance, 1979
Auqaf (Federal Control) Act, 1976
Authorized Bank Branches
Law Reforms ACT, 1977
Avoidance of Double Taxation of Income between Pakistan and India
Avoidance of Double Taxation of Income between Pakistan and Turkmenistan
Azad Jammu & Kashmir Sales Tax (Adaptation) Act, 1993
Azad Jammu and Kashmir Adaptation of Laws Act, 1959
Azad Jammu and Kashmir Adaptation of Laws Act, 1979
Azad Jammu and Kashmir Anti-Terrorism Act, (XL of 2014)
Azad Jammu and Kashmir Arms Act, (XI of 2015)
Azad Jammu and Kashmir Board of Revenue Act, 1993
Azad Jammu and Kashmir Civil Servants (Appointment, Promotion and Transfer) Rules, 1973)
Azad Jammu and Kashmir Civil Servants (Efficiency and Discipline) Rules, 1977
Azad Jammu and Kashmir Civil Servants Act, (VI of 1976)
Azad Jammu and Kashmir Civil Servants Removal from Service (Special Powers) Act, 2001
Azad Jammu and Kashmir Contempt of Court Act, 1993
Azad Jammu and Kashmir Council Disabled Persons (Employment and Rehabilitation) Act, 1984
Azad Jammu and Kashmir Council Electronic Media Regulatory Authority (Adaptation and Extension of Functions to Azad Kashmir) Act, 2005
Azad Jammu and Kashmir Council Removal from Service (Special Powers) Act, 2000
Azad Jammu and Kashmir Ehtesab Act, 2001
Azad Jammu and Kashmir Ehtesab Bureau (Adaptation and Extension) Act, 2005
Azad Jammu and Kashmir Ehtesab Bureau Act, 2001
Azad Jammu and Kashmir Electoral Rolls Ordinance, 1970
Azad Jammu and Kashmir Family Courts Act, 1993
Azad Jammu and Kashmir Family Courts Procedure Rules, 1998
Azad Jammu and Kashmir Finance (Amendment) Act, 1979
Azad Jammu and Kashmir Grant of Khalsa Waste Land As Shamilat Deh Act, 1966
Azad Jammu and Kashmir High Court Procedure Rules, 1984
Azad Jammu and Kashmir High Ways Ordinance, 1959
Azad Jammu and Kashmir Industrial Relations Act, 2017
Azad Jammu and Kashmir Interim Constitution Act, 1974
Azad Jammu and Kashmir Islamic Laws (Enforcement) Act, (IX of 1974)
Azad Jammu and Kashmir Land Acquisition Rules, 1994
Azad Jammu and Kashmir Land Reforms Act, 1960
Azad Jammu and Kashmir Land Revenue Act, 1967
Azad Jammu and Kashmir Legislative Assembly (Elections) Ordinance, 1970
Azad Jammu and Kashmir Legislative Assembly (Salaries, Allowances, Privileges and Pension of the Members) Act, 2014
Azad Jammu and Kashmir Legislative Assembly Members Pension Fund Act, 2008
Azad Jammu and Kashmir Legislative Assembly Procedure and Conduct of Business Rules, 1975
Azad Jammu and Kashmir Local Councils (Imposition of Taxes) Rules, 1981
Azad Jammu and Kashmir Local Government Act, 1990
Azad Jammu and Kashmir Maintenance of Public Order Ordinance, 1980
Azad Jammu and Kashmir Minimum Wages for Unskilled Workers (Amendment) Act, 2010
Azad Jammu and Kashmir Mirpur Development Authority Ordinance, 1974
Azad Jammu and Kashmir Motor Vehicles Ordinance, 1971
Azad Jammu and Kashmir Natural Calamities (Prevention and Relief) Act, 1976
Azad Jammu and Kashmir Offence of Zina (Enforcement of Hudood) Act, 1985
Azad Jammu and Kashmir Offences Against Property (Enforcement of Hudood) Act, 1985
Azad Jammu and Kashmir Prevention of Corruption Act, 1950
Azad Jammu and Kashmir Prohibition (Enforcement of Hadd) Act, 1985
Azad Jammu and Kashmir Public Procurement Rules, 2017
Azad Jammu and Kashmir Red Crescent Branch (Extension of Jurisdiction, Scope and Functions) Act, 2001
Azad Jammu and Kashmir Regularization of Nautors and Grant of Khalsa Land Ordinance, 1974
Azad Jammu and Kashmir Rehabilitation Act, 1956
Azad Jammu and Kashmir Rehabilitation Rules, 1953
Azad Jammu and Kashmir Rent Restriction Act, 1986
Azad Jammu and Kashmir Right of Prior Purchase Act, 1993
Azad Jammu and Kashmir Rural Support Programme Employees Service Rules, 2009
Azad Jammu and Kashmir Service Tribunal Act, 1973
Azad Jammu and Kashmir Service Tribunal Act, 1975
Azad Jammu and Kashmir Shariat Court Act, 1993
Azad Jammu and Kashmir Supreme Court Rules, 1978
Azad Kashmir Courts and Laws Code, 1949
Azad Kashmir Penal Code
Baba Guru Nanak University Nankana Sahib Act, 2020
Bab-e-Pakistan Foundation Act, 2014
Baggage Rules, 1985
Baggage Rules, 2006
Baha-ud-Din Zakariya University Act, 1975
Bahawalpur Cotton Control (Validation of Levy of Fees) Ordinance, 1967
Bahawalpur Development Authority (Repeal) Act, 2018
Bahawalpur Metropolitan University Act, 2022
Bahria University Ordinance, 2000
Balloters and Transfer Agents Rules, 2015
Balloters, Transfer Agents and Underwriters Rules, 2001
Balochistan (Wildlife Protection, Preservation, Conservation and Management) Act, 2014
Balochistan Agricultural Income Tax (Amendment) Ordinance, 1997
Balochistan Cancellation of Illegal Allotments of Land Act, 1996
Balochistan Civil Courts Ordinance, (II of 1962)
Balochistan Civil Disputes (Shariat Application) Regulation, 1976
Balochistan Civil Pension Rules, 1989
Balochistan Civil Servants (Appeal) Rules, 2013
Balochistan Civil Servants (Appointment, Promotion and Transfer) Rules, 1979
Balochistan Civil Servants (Appointment, Promotion and Transfer) Rules, 2009
Balochistan Civil Servants Act, (IX of 1974)
Balochistan Civil Servants Deputation Policy, 2012
Balochistan Civil Service (Executive Branch) Rules, 1984
Balochistan Clinical Laboratories Regulatory Authority Ordinance, 2001
Balochistan Clinical Laboratory Regulatory Rules, 2005
Balochistan Companies Profits (Workers Participation) Act, 2022
Balochistan Deputy Superintendents of Police Service Rules, 1978
Balochistan Development and Maintenance of Infrastructure Cess Act, 2021
Balochistan Employees Efficiency and Discipline Act, 2011
Balochistan Excise Regulations, 1915
Balochistan Finance Act, 2021
Balochistan Finance Act, 2023
Balochistan Finance and Accounts Group Service Rules, 2001
Balochistan Finance Bill, 2021
Balochistan Fisheries Department (Grade 16 and above) Service Rules, 1982
Balochistan Government Rules of Business, 1976
Balochistan Government Rules of Business, 2012
Balochistan Industrial Relations Act, 2010
Balochistan Land Lease Policy, 2000
Balochistan Land Revenue Act, 1967
Balochistan Local Government (Election) Rules, 2013
Balochistan Local Government Act, 2010
Balochistan Local Government Ordinance, 2001
Balochistan Mineral Rules, 2002
Balochistan Mining Concessions (Acquisition) Act, 1973
Balochistan Minor Minerals Concession Rules, 2000
Balochistan Prohibition of Expressing Matters on Walls Ordinance, 2001
Balochistan Provincial Employees Group Insurance Act, 2009
Balochistan Revenue Authority Act, 2015
Balochistan Sales Tax on Services Appellate Tribunal Regulations, 2022
Balochistan Sales Tax on Services Rules, 2018
Balochistan Sales Tax on Services Special Procedure (Online Integration of Business) Rules, 2022
Balochistan Sales Tax on Services Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2019
Balochistan Sales Tax Ordinance, 2000
Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018
Balochistan Secretariat (Grade 16 and above) Service Rules, 2002
Balochistan Service Tribunals Act, 1974
Balochistan Tenancy Act, 1978
Balochistan Text Book Board Employees Service Regulation, 1988
Balochistan Text Book Board Ordinance, 1977
Balochistan Urban Rent Restriction Ordinance, 1959
Balochistan Vagrancy (Amendment) Ordinance, 2001
Balochistan Workers Welfare Fund Act, 2022
Baluchistan Excise Service Rules, 1952
Baluchistan Provincial Workers Allotment of Residential Plots Regulation, 1977
Baluchistan, Workers Children (Education) Cess Rules, 1973
Banazir Income Support Program Act, (BISP), 2010
Bank of Khyber Act, 1991
Bank of Punjab Act, 1989
Bankers Books Evidence Act, 1891
Banking Companies (Amendment) Act, 2011
Banking Companies (Amendment) Ordinance, 2002
Banking Companies (Control) Act, 1948
Banking Companies (Recovery of Loans) Rules, 1980
Banking Companies (Recovery of Loans), Ordinance, 1979
Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997
Banking Tribunals (Validation of Orders) Act, 1994
Banking Tribunals Ordinance, 1984
Bankruptcy Act, 1883
Bankruptcy Act, 1890
Banks (Nationalization) (Amendment) Act, 2011
Banks (Nationalization) (Amendment) Ordinance, 2006
Banks (Nationalization) (Second Amendment) Ordinance, 2006
Banks (Nationalization) (Second Amendment) Ordinance, 2007
Banks (Nationalization) Act, 1974
Banks (Nationalization) Amendment Ordinance, 2007
Banks (Transfer of Assets and Liabilities) Act, 1974
Bar Council (First Elections) Rules, 1973
Bar Councils Act, 1926
Beaconhouse National University, Lahore Act, 2005
Behbood Savings Certificates, Rules, 2003
Belgium Penal Code
Benami Transactions (Prohibition) Act, 2017
Benami Transactions (Prohibition) Rules, 2019
Benazir Income Support Programme Ordinance, 2009
Benazir Income Support Programme Ordinance, 2010
Bengal General Clauses Act, 1899
Bengal Public Demands Recovery Act, 1913
Bengal Tenancy Act, 1885
Bills of Lading Act, 1856
Births, Deaths and Marriages Registration Act, 1886
Board of Intermediate and Secondary Education, Larkana
Board of Investment Ordinance, 2001
Boilers (West Pakistan Amendment) Ordinance, 1958
Boilers Act, 1923
Boilers and Pressure Vessels (Amendment) Act, 2009
Boilers and Pressure Vessels Ordinance, 2002
Bond Pricing Agency Rules, 2016
Bond Pricing Agency Rules, 2017
Bonded Labour System (Abolition) Act, 1992
Bonded Labour System (Abolition) Rules, 1995
Bonus
Brokers and Agents Registration Rules, 2001
Budget Briefing 2016 - Comments on Finance Bill 2016
Budgetary Measures (Income Tax) 2016-2017
Business Profits Tax Act, 1947
Calendar of Board of Intermediate and Secondary Education Lahore, 2018
Calendar of the University of Punjab 2002
Calendar of the University of the Punjab, 1998
Canal and Drainage Act, 1873
Canal and Drainage Rules,
Cantonment Land Administration Rules, 1937
Cantonments (Amendment) Ordinance, 2015
Cantonments (House-Accommodation) Act, 1923
Cantonments (Requisitioning of Immoveable Property) Ordinance, 1948
Cantonments Act, 1924
Cantonments Local Government (Elections) Ordinance, 2002
Cantonments Ordinance, 2002
Cantonments Pure Food Act, 1966
Cantonments Rent Restriction Act, 1963
Capital Development Authority (Abatement of Arbitration Proceedings) Act, 1975
Capital Development Authority (Imposition of Taxes) Rules, 1981
Capital Development Authority Ordinance, 1960
Capital Gains Tax Rules, 1964
Capital Issues (Continuance of Control)Act,1947
Capital of The Republic (Determination of Area) Ordinance, 1963
Capital Territory Local Government Ordinance, 1979
Capital Territory Union Councils (Election) Rules, 1979
Capital University of Science and Technology Act, 2015
Capital Value Tax Rules, 1990
Carriage By Air (International Convention) Act, 1966
Carriage by Air (International Convention) Act, 1988
Carriage By Air (Supplementary Convention) Act, 1968
Carriage By Air Act, 1934
Carriage By Air Act, 2012
Carriage of Goods By Sea Act, 1925
Carriers Act, 1865
Caste Disabilities Removal (West Pakistan Amendment) Act, 1963
Caste Disabilities Removal Act, 1850
Cattle-trespass Act, 1871
Census Ordinance, 1959
CENSUS ORDINANCE, 1959 (Repealed by Act, XIV of 2011
Central Board of Revenue Act, 1924
Central Depositories Act, 1997
Central Depository Companies (Establishment and Regulation) Rules, 1996
Central Depository Company of Pakistan Regulations, 2002
Central Employees Benevolent Fund and Group Insurance Act, 1969
Central Engineering Service class Rules, 1951
Central Excise Act, (I of 1944)
Central Excise Duty On Sugar (Validation) Ordinance, 1979
Central Excise Rules, 1944
Central Government Lands and Buildings (Recovery of Possession) Ordinance, 1965
Central Law Officers (Amendment) Act, 1985
Central Law officers (Amendment) Ordinance, 2009
Central Law officers (Amendment) Ordinance, 2010
Central Law officers Ordinance, 1970
Central Laws (Statues Reforms) Ordinance (XXI of 1960)
Central Service Tribunal
Centralized (Know Your Customer) Organization Rules, 2016
Centralized Customer Protection Compensation Fund Regulations, 2016
Centralized Customer Protection Compensation Fund Regulations, 2017
Centres Laws (Amendment) Ordinance, 2002
Centres of Excellency Act, 1974
Chairman and Members of Federal Land Commission (Validation of Orders) Ordinance, 1981
Chairman and Speaker (Salaries, Allowance and Privieges) Act, 1975
Chairman and Speaker (Salaries, Allowances and Privileges) (Amendment) Ordinance, 2002
Charitable and Religious Trusts Act, 1920
Charitable Endowments Act, 1890
Charitable Funds (Regulation of Collections) Act, 1953
Chartered Accountant Ordinance, 1961
Chartered Accountants Bye Laws, 1983
Chemical Fertilizers (Development Surcharge) Act, 1973
Chemical Weapons Convention Implementation Ordinance, 2000
Chief Election Commissioner (Salary, Allowances and Privileges) (Amendment) Ordinance, 2002
Chief Election Commissioner (Salary, Allowances and Privileges) Act, 1975
Child Marriage Restraint (Punjab Amendment) Ordinance, 1971
Child Marriage Restraint Act, 1929
Children (Pledging of Labour) Act, 1933
China Pakistan Economic Corridor Authority Act, 2020
China Pakistan Economic Corridor Authority Act, 2021
Cholistan Development Authority Act, 1976
Cholistan University of Veterinary and Animal Sciences Bahawalpur Act, 2018
Christian Divorce Act, (IV of 1869)
Christian Marriage Act, 1872
Church of Scotland Kirk Sessions Act, 1899
Cigarette (Printing of Warning) (Amendment) Ordinance, 2002
Cigarettes (Printing of Warning) Ordinance, 1979
Cinematograph Act, 1918
City of Lahore Corporation Act, 1941
CiviI Commotion Compensation Fund (Repeal) Act, 1972
Civil Aviation Authority Ordinance, 1982
Civil Aviation Authority Rules, 1994
Civil Aviation Authority Service Regulations, 2000
Civil Aviation Authority Service Regulations, 2014
Civil Aviation Ordinance, 1960
Civil Commotion Compensation Fund (Repeal) Act, 1972
Civil Courts Ordinance, 1962
Civil Defence (Special Powers) Rules, 1951
Civil Defence Act, 1952
Civil Pioneer Force Ordinance, 1965
Civil Procedure (Special Provisions) Ordinance, 1968
Civil Procedure Code (Amendment) Ordinance, 1980
Civil Procedure Code (V of 1908)
Civil Protection and Welfare Bureau (Appointment and Conditions of Service) Rules, 2010
Civil Servants (Amendment) Ordinance, 2002
Civil Servants (Amendment) Ordinance, 2009
Civil Servants (Amendment) Ordinance, 2010
Civil Servants (Amendment) Ordinance, 2013
Civil Servants (Appeal) Rules, 1977
Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
Civil Servants (Efficiency and Discipline) Rules, 2020
Civil Servants (Seniority) Rules, 1993
Civil Servants (Validation of Rules,) Ordinance, 2001
Civil Servants Act, 1973
Civil Servants Pension Rules, 1963
Civil Service (Executive Branch) Rules, 1964
Civil Service Regulations, 1960
Civil Service Rules,
Civil Services (Classification, Control and Appeal) Rules
Civil Services (Qualification for appointment as High Court Judge) Act, 1965
Civil Services Rules, (Punjab)
Claims for Maintenance (Recovery Abroad) Ordinance, 1959
Clearing Houses (Licensing and Operations) Regulations, 2016
Clearing Houses (Registration and Regulation) Rules, 2005
Coal Mines (Fixation of Rates of Wages) Ordinance, 1960
Coasting-Vessels Act, (XIX of 1838)
Coconut Committee Act, 1944
Code of Civil Procedure (Amendment) Act, 2004
Code of Civil Procedure (Amendment) Act, 2021
Code of Civil Procedure (Amendment) Ordinance, (X of 1980)
Code of Civil Procedure (Amendment) Ordinance, 2002
Code of Civil Procedure (Punjab Amendment) Act, 2018
Code of Civil Procedure (West Pakistan Amendment) Act, 1964
Code of Civil Procedure of 1882
Code of Conduct for General Elections, 2018
Code of Conduct for Judges of the Supreme Court and High Courts
Code of Conduct issued by Election Commission of Pakistan, 2013
Code of Corporate Governance for Insurers, 2016
Code of Criminal Procedure (Amendment) Act, 2004
Code of Criminal Procedure (Amendment) Act, 2011
Code of Criminal Procedure (Amendment) Ordinance, 2002
Allama Iqbal Open University Act, 1974
Code of Criminal Procedure (Amendment) Ordinance, 2006
Al-Karam International Institute Act, 2021
Code of Criminal Procedure (Amendment) Ordinance, 2007
Ali Institute of Education Lahore Act, 2010
Code of Criminal Procedure (Amendment) Ordinance, 2009
AJ&K Pre-emption Act, 2016
AJ&K Interim Constitution Act, 1974
Code of Criminal Procedure (Punjab Amendment) Act, 1940
Airports Security Force (Amendment) Act, 2012
Code of Criminal Procedure (Punjab Amendment) Ordinance, 1971
Aircraft (Removal of Danger To Safety) Ordinance, 1965
Code of Criminal Procedure (Punjab Amendment) Ordinance, 1972
Air University Ordinance, 2002
Code of Criminal Procedure (Second Amendment) Ordinance, 2006
Agricultural Produce Markets Rules, 1940
Code of Criminal Procedure (Second Amendment) Ordinance, 2007
Agricultural Income tax Act, 1948
Code of Criminal Procedure (West Pakistan Amendment) Act, 1963
Agricultural Development Bank of Pakistan Ordinance, 1961
Code of Criminal Procedure (West Pakistan Amendment) Act, 1964
Agricultural Development Bank of Pakistan (Reorganization and Conversion) Ordinance, 2002
Code of Criminal Procedure (West Pakistan Amendment) Act, 1968
Agricultural Development Bank (Staff Service) Regulations, 1961
Collateral Management and Warehousing (Establishment & Operations) Regulations, 2016
Agreement for the Avoidance of Double Taxation on Income of Enterprises derive from shipping activities in International Traffic made between the Government of the Islamic Republic of Pakistan and the Government of the Islamic Republic of Iran
Collateral Management Companies (Establishment & Operations) Regulations, 2017
Agreement for the Avoidance of Double Taxation of Income between Pakistan and India
Collateral Management Companies Regulations, 2019
Agreement between the Islamic Republic of Pakistan and the republic of Singapore for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income
Colonization of Government Lands (Punjab) Act, 1912
Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the prevention of fiscal evasion with Respect to Taxes of Income
Commercial Documents Evidence Act, 1939
Advocate General (Terms and Conditions of Service) Order, 2015
Afghanistan Transit Trade Agreement, 1965
Commercial Papers Regulations, 2013
Admiralty Courts Act, 1861
Commissions of Enquiry Act, (VI of 1956)
Administrator-Generals (West Pakistan Amendment) Ordinance, 1966
Commodity Exchange and Futures Contracts Rules, 2005
Administrator Generals Act, 1913
Companies (Amendment) Act, 2020
Administration of Evacuee Property Rules, 1950
Companies (Amendment) Act, 2021
Administration of Evacuee Property Act, 1957
Companies (Amendment) Ordinance, 2002
Acting As Agents of Moallims (Prohibition) Ordinance, 1980
Companies (Amendment) Ordinance, 2009
Accommodation Allocation Rules, 2002
Companies (Appointment of Legal Advisers) Act, 1974
Access to the Media (Deaf) Persons Act, 2022
Companies (Appointment of Trustees) Act, 1972
Access to justice Development Fund Rules, 2002
Companies (Appointment of Trustees) Rules, 1973
Access to Inside Information Regulations, 2016
Companies (Asset Backed Securitization) Rules, 1999
Access Promotion Rules, 2004
Companies (Buy-Back of Shares) Regulations, 2016
Abolition of the Punishment of Whipping Act, 1996
Companies (Compliance and Reporting) Regulations, 2017
Abolition of the Discretionary Quotas in Housing Schemes Act, 2013
Companies (Compliance with Licensing Conditions) General Order, 2016
Abandoned Properties (Management) Act, 1975
Companies (Court) Rules, 1997
Companies (Distribution of Dividends) Regulations, 2017
Companies (Easy Exit) Regulations, 2014
Companies (E-Voting) Regulations, 2016
Companies (further issue of shares) Regulations, 2018
Companies (Further Issue of Shares) Regulations, 2020
Companies (General Provisions and Forms) Regulations, 2018
Companies (General Provisions and Forms) Rules, 1985
Companies (Incorporation) Regulations, 2017
Companies (Invitation and Acceptance of deposits) Rules, 1987
Companies (Issue of Capital) Rules, 1996
Companies (management by Administrator) Rules, 1993
Companies (Manner and Selection of Independent Directors) Regulations, 2018
Companies (Mediation and Conciliation) Regulations, 2017
Companies (Mediation and Conciliation) Regulations, 2018
Companies (Postal Ballot) Regulations, 2017
Companies (Profits) Surtax Act, 1964
Companies (Registration Offices) Regulations, 2003
Companies (Registration Offices) Regulations, 2018
Companies (Related Party Transactions and Maintenance of Related Records) Regulations, 2018
Companies (Second Amendment) Ordinance, 2002
Companies Act, (VII of 1913)
Companies Act, 2017
Companies and Modaraba Rules, 1981
Companies and Modarabas (Floatation and Control) Ordinance, (XXXI of 1980)
Companies Ordinance, 2016
Companies Profit (Workers Participation) Act, 1968
Companies Profits (Workers Participation) (Amendment) Ordinance, 2002
Companies Profits (Workers Participation) Act, 1968
Companies Profits (Workers Participation) Rules, 1971
Companies Share Capital (Variation in Rights and Privileges) Rules, 2000
Competition (Leniency) Regulations, 2007
Competition Act, 2010
Competition Commission (General Enforcement) Regulations, 2007
Competition Ordinance, 2007
Competition Ordinance, 2009
Competitive Examination (CSS) Rules, 2009
Competitive Examination Regulations, 2004
Competitive Examination Rules, 1977
Competitive Examinations Rules, 2010
Complaint Resolution Procedure Regulations, 2003
Compressed Natural Gas (Production and Marketing) Rules, 1992
Compulsory Service In The Armed Forces Ordinance, 1971
Compulsory Teaching of the Holy Quran Act, 2017
Comsats Institute of Information Technology Ordinance, 2000
COMSATS University Islamabad Act, 2018
Conciliation Courts (West Pakistan Amendment) Ordinance, 1966
Conciliation Courts Ordinance (West Pakistan Amendment) Act, 1963
Conciliation Courts Ordinance, 1961
Conduct of Elections Rules, 1977
Conduct of General Elections Order (7 of 2002)
Constitution (Amendment) Act, 2021
Constitution (Amendment) Order, 2007
Constitution (Eighteenth Amendment) Act, 2010
Constitution (Nineteenth Amendment) Act, 2010
Constitution (Second Amendment) Act, (XLIX of 1974)
Constitution (Second Amendment) Order, 2007
Constitution (Seventeenth Amendment) Act, 2003
Constitution (Twentieth Amendment) Act, 2012
Constitution (Twenty-First Amendment) Act, 2015
Constitution of High Court Bar Association of Rawalpindi (1981)
Constitution of India
Constitution of Pakistan Cricket Board
Constitution of Pakistan Olympic Association
Constitution of Pakistan, 1956
Constitution of Pakistan, 1962
Constitution of Pakistan, 1973
Consumer Protection Act, 1986
Consumer Service Manual
Contempt of Court Act, 1976
Contempt of Court Act, 2012
Contempt of Court Ordinance, 2003
Contempt of Court Ordinance, 2004
Contempt of Courts Act, 1926
Contract, Act, 1872
Control of Employment Ordinance, 1965
Control of Essential Commodities Ordinance, 1956
Control of Narcotic Substances (Government Analysts) Rules, 2001
Control of Narcotic Substances Act, 1997
Control of Narcotic Substances Ordinance, 1995
Control of Narcotic Substances Ordinance, 1996
Control of Narcotics Substances Act, 1997
Control of Shipping Act, 1947
Control of Shipping Ordinance, 1959
Controller General of Accounts (Appointment Functions and Powers) Ordinance, 2001
Convention between Pakistan and Denmark for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income
Convention between Pakistan and Japan for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income
Convention between the Government of Islamic Republic of Pakistan and the Government of Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Convention between the Government of Islamic Republic of Pakistan and the Government of Turkmenistan for the Avoidance of Double Taxation with respect to Taxes on Income
Convention between the Government of Pakistan and the Government of ceylon for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income and property
Convention between the Government of the Islamic Republic of Pakistan and the Government of the republic of Uzbekistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Convention between the Government of the republic of the Philippines and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Convention between the Government of the state of qatar and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income
Convention between the Islamic Republic of Pakistan and the Kingdom of Denmark for the Avoidance of Double Taxation and the prevention of Fiscal Evasion with Respect to Taxes on Income
Convention between the Islamic Republic of Pakistan and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Convention between the Islamic Republic of Pakistan and the libyan arab republic for the Avoidance of Double Taxation with respect to Taxes on Income
Convention between the Islamic Republic of Pakistan and the republic of Austria for the Avoidance of Double Taxation with respect to Taxes on Income
Convention between the Islamic Republic of Pakistan and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Convention between the Islamic Republic of Pakistan and the Republic of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Convention between the Kingdom of the Netherlands and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Convention Between the Republic of Bulgaria and the Islamic Republic of Pakistan for the Avoidance of Double Taxation
Convention between the republic of italy and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income
Convention between the Socialist Republic of Romania and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Convention between the United Arab Emirates and the Islamic Republic of Pakistan for the Avoidance of Double Taxation
Convention for Avoidance of Double Taxation between Pakistan and Egypt, 1995
Convention on Civil Aspects of International Child Abduction, 1980
Convention on the Recognition and Enforcement of Foreign Arbitral Awards of 1958
Convention on the Rights of the Child
Cooperative Farming Act, 1976
Cooperative Societies (Reforms) Order (Punjab Amendment) Act, 1973
Cooperative Societies (Reforms) Order (Punjab Amendment) Act, 1974
Cooperative Societies (Reforms) Order (Punjab Second Amendment) Act, 1973
Cooperative Societies (Reforms) Ordinance, 1980
Cooperative Societies (Repayment of Loans) Ordinance, 1960
Cooperative Societies Act, 1912
Cooperative Societies Act, 1925
Cooperative Societies and Cooperative Banks (Re payment of Loans) Ordinance, 1966
Cooperative Societies Election Rules, 2004
Cooperative Societies Registration Act, 1912
Cooperative Societies Rules, 1927
Copyright Act, (III of 1914)
Copyright Rules, 1967
Copyrights Ordinance, 1962
Corporate and Industrial Restructing Corporation Ordinance, 2000
Corporate and Industrial Restructuring Corporation (Amendment) Act, 2005
Corporate and Industrial Restructuring Corporation Rules, 2001
Corporate Assets Tax
Corporate Industrial Restructuring Corporation Ordinance, 2000
Corporate Insurance Agents Regulations, 2020
Corporate Law Authority Rules, 1984
Corporate Rehabilitation Act, 2018
Corporate Rehabilitation Act, 2019
Corporate Restructuring Companies (Amendment) Ordinance, 2020
Corporate Restructuring Companies Act, 2016
Corporate Restructuring Companies Rules, 2018
Corporate Restructuring Companies Rules, 2019
Corporate Social Responsibility Voluntary Guidlines 2013
Corporation Employees (Special Powers) Ordinance, 1978
Corruption Act, 1947
Cost and Industrial Accountants Act, 1966
Cost and Management Accountants Act, 1966
Cost and Management Accountants Regulation, 1990
Costs of Litigation Act, 2017
Cotton Act, 1957
Cotton Cess Act, 1923
Cotton Cloth Act, 1918
Cotton Cloth and Yarn (Contract,s) Ordinance, 1944
Cotton Ginning and Pressing Factories Act, 1925
Cotton Ginning Control and Development (Repeal) Ordinance, 1977
Cotton Industry (Statistics) Act, 1926
Cotton Standardization (Amendment) Act, 2009
Cotton Standardization Ordinance, 2002
Cotton Transport Act, 1923
Countervailing Duties Act, 2015
Countervailing Duties Ordinance, 2001
Countervailing Duties Ordinance, 2014
Court Fees (Amendment) Act, 1990
Court-Fees Act, 1870
COVID-19 (Prevention of Hoarding), 2021
Credit and Suretyship (Conduct of Business) Rules, 2018
Credit Bureaus Act, 2015
Credit Manual of Agricultural Development Bank of Pakistan
Credit Rating Companies Regulations, 2016
Credit Rating Companies Rules, 1995
Criminal Justice Act, 2003
Criminal Law (Amendment) Act, 2005
Criminal Law (Amendment) Act, 2010
Criminal Law (Amendment) Act, 2011
Criminal Law (Amendment) Act, 2012
Criminal Law (Amendment) Act, 2016
Criminal Law (Amendment) Ordinance, 2002
Criminal Law (Amendment) Ordinance, 2013
Criminal Law (Second Amendment) Act, 2011
Criminal Law (Special Provisions) Ordinance, 1968
Criminal Law (Third Amendment) Act, 2011
Criminal Law (West Pakistan Amendment) Ordinance, 1969
Criminal Law Amendment (Special Court) Act, 1976
Criminal Law Amendment Act, 1932
Criminal Law Amendment Act, 1938
Criminal Law Amendment Ordinance, 1944
Criminal Laws Reform Ordinance, 2002
Crown Grants Act, 1895
Custom Transhipment of Goods to Customs Port Rules, 1973
Customers Compensation Fund (Establishment and Operation) Rules, 2016
Customers Compensation Fund (Establishment and Operation) Rules, 2017
Customs (Amendment) Ordinance, 2002
Customs Agents (Licensing) Rules, 1971
Customs Agents Licensing Rules, 2001
Customs and Inland Revenue Act, 1881
Customs and Inland Revenue Act, 1889
Customs Consolidation Act, 1976
Customs House Agents (Licensing) Rules, 1965
Customs Recovery Rules, 1992
Customs Rules, 2001
Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006
Cutchi Memons Act, 1938
Cutting of Trees (Prohibition) Act, 1992
Dangerous Cargoes Act, 1953
Dangerous Drugs Act, 1930
Dar-ul-madina International University Islamabad Act, 2013
Dastoor-ul-Amal Diwani, Riasat Kalat, 1952
Dawood College of Engineering and Technology, Karachi Ordinance, 2007
Day Care Centres Act, 2023
Debt Securities Trustees Regulations, 2016
Debt Securities Trustees Regulations, 2017
Decorations Act, 1975
Defamation (Amendment) Act, 2004
Defamation Ordinance, 2002
Defence Housing Authority Construction and Development Regulations, 2007
Defence Housing Authority Islamabad Act, 2013
Defence Housing Authority Islamabad Ordinance, 2005
Defence Housing Authority Islamabad Ordinance, 2006
Defence Housing Authority Islamabad Ordinance, 2007
Defence Housing Authority Islamabad Ordinance, 2009
Defence Housing Authority Islamabad Ordinance, 2010
Defence Housing Authority Lahore Order, 2002
Defence Housing Authority Lahore Ordinance, 1999
Defence Housing Authority Rawalpindi Act, 2013
Defence of Pakistan Ordinance, 1965
Defence of Pakistan Ordinance, 1971
Defence of Pakistan Rules, 1971
Defence Saving Certificates Rules, 1966
Defence Services (Inquiry) Special Provisions Ordinance, 1969
Degree Awarding Status to Dawood College of Engineering and Technology, Karachi Act, 2010
Dekkhan Agriculturists Relief Act, 1879
Delimitation of Constituencies (Amendment) Act, 2012
Delimitation of Constituencies (Amendment) Ordinance, 2014
Delimitation of Constituencies Act, 1974
Deposit Protection Corporation Act, 2016
Deputy Chairman and Deputy Speaker (Salaries, Allowance and Privileges) Act, 1975
Deputy Chairman and Deputy Speaker (Salaries, Allowances and Privileges) (Amendment) Ordinance, 2002
Dera Ghazi Khan Development Authority (Repeal) Act, 2017
Dera Ghazi Khan Excluded Area Electoral Laws Regulation, 1950
Dera Ghazi Khan Excluded Area Laws Regulation, 1950
Destruction of Record Act, 1917
Development of Industries (Federal Control) (Repeal) Ordinance, 1979
Development of Industries (Federal Control) Act, 1972
Development of Industries (Government Control) Act, 1949
Devolution and. Distribution of Property (Ameer of Bahawalpur) Order, 1969
Diplomatic and Consular officers (Oaths and Fees) Act, 1948
Diplomatic and Consular Privileges Act, 1972
Diplomatic Immunities (Common wealth Countries Representatives) Act, 1957
Diplomatic Immunities (Conferences With Commonwealth Countries) Act, 1963
Dir, Chitral V Swat (Administration) Regulation, 1969
Directive for Life Insurance and Family Takaful Illustrations, 2016
Disabled Persons (Employment and Rehabilitation) Ordinance, 1981
Disciplinary Tribunal of the Sindh Bar Council
Discontinuance of Medical Reimbursement Act, 1972
Displaced Persons (Compensation and Rehabilitation) Act, 1958
Displaced Persons (Land Settlement) Act, 1958
Displaced Persons Land Settlement Act, 1959
Disposal of Land by Development Authorities (Regulation) Act, 1998
Disposal of Lands by Development Authorities (Regulation) Rules, 2002
Dissolution of Muslim Marriages Act, 1939
Distribution of Revenues and Grants-In-Aid (Amendment) Order, 2002
Distribution of Revenues and Grants-In-Aid (Amendment) Order, 2006
Distribution of Revenues and Grants-In-Aid Order, 2010
District Board Election Rules, 1952
Disturbed Areas (Special Powers) Ordinance, 1962
Divorce Act, 1869
Diyat, Arsh and Daman Fund Rules, 2007
DNFBPs (Regulatory Powers and Functions) Regulations, 2020
Dock Labourers Act, 1934
Dock Workers (Regulation of Employment) Act, 1974
Domestic Violence (Prevention and Protection) Act, 2013
Dormant Funds (Administration) Act, 1966
Dourine Act, 1910
Dowry and Bridal Gifts (Restriction) Act, 1976
Dramatic Performances Act, 1876
Drawback of Local Taxes and Levies Order, 2015
Drug Pricing Mechanism
Drug Regulatory Authority Act, 2012
Drugs (Appellate Board) Rules, 1976
Drugs (Federal) Inspectors, Federal Drugs Laboratories and Federal Government Analysts) Rules, 1976
Drugs (Import and Export) Rules, 1976
Drugs (Labelling and Packing) Rules, 1982
Drugs (Labelling and Packing) Rules, 1986
Drugs (Licensing, Registering and Advertising) Rules, 1976
Drugs (Research) Rules, 1978
Drugs (Specifications) Rules, 1978
Drugs [Labelling and Packing] Rules, 1978
Drugs Act, 1940
Drugs Act, 1976
Drugs and Medicines (lndemnity) Act, 1957
Drugs Regulatory Agency of Pakistan Ordinance, 2012
Duty and Tax Remission for Export Rules, 2001
Dyslexia Special Measures Act, 2022
Earthquake Reconstruction and Rehabilitation Authority Act, 2011
Earthquake Reconstruction and Rehabilitation Authority Ordinance, 2006
Earthquake Reconstruction and Rehabilitation Authority Ordinance, 2007
Earthquake Reconstruction and Rehabilitation Authority Ordinance, 2009
Easements Act, 1882
East Bengal State Acquisition and Tenancy Act, 1950
East Bengal State Acquisition and Tenancy Act, 1960
East Pakistan Trade Unions (Recognition) (Third) Ordinance, 1958
Economic Reforms Order, 1972
Ehtesab Act, 1997
Ehtesab Ordinance, 1996
Ehtram-E-Ramazan Ordinance, 1981
Ehtram-e-Ramzan Rules, 1981
Election Commission (Salary, Allowances, Perks and Privileges) Act, 2016
Election Commission Order, 2002
Election Laws (Amendment) Act, 2009
Election Laws (Amendment) Act, 2011
Election Laws (Amendment) Act, 2013
Election Rolls Act, 1974
Elections Act, 2017
Elections Rules, 2017
Electoral Laws (Amendment) Ordinance, 2013
Electoral Rolls (Amendment) Ordinance, 2002
Electoral Rolls (Amendment) Ordinance, 2007
Electoral Rolls (Amendment) Ordinance, 2014
Electoral Rolls Act, 1974
Electricity Act, (Punjab Amendment) Ordinance, 1971
Electricity Act, 1910
Electricity Control Ordinance, 1965
Electricity Rules, 1937
Electronic Filing of Federal Excise Return Rules, 2005
Electronic Media (Programs and Advertisements) Code of Conduct, 2015
Electronic Transactions Ordinance, 2002
Elephants Preservation Act, 1879
Emerson University, Multan Act, 2021
Emigration Ordinance, 1979
Employees Contributory Funds (Investment in Listed Securities) Regulations, 2018
Employees Cost of Living (Relief) Act, 1974
Employees Old Age Benefits (Amendment) Ordinance, 2002
Employees Old Age Benefits (Board of Trustees) Rules, 1977
Employees Old Age Benefits (Determination of Complaints, Questions and Disputes) Regulations, 1980
Employees Old Age Benefits (Investments) Rules, 1979
Employees Old Age Benefits Act, 1976
Employees Social Insurance Ordinance, 1962
Employers Liability Act, 1938
Employment (Record of Services) Act, 1951
Employment of Children Act, 1938
Employment of Children Act, 1991
Enemy Agents Ordinance, 1943
Enemy Property (Continuance of Emergency Provisions) Ordinance, 1969
Enemy Property (Continuance of Emergency Provisions) Ordinance, 1977
Enforcement of Hadd Order (4 of 1979)
Enforcement of Shariah Act, 1991
Enforcement of Womens Property Rights Act, 2020
Engagement of Private Lawyers Regulation, 2018
English Act, of 1862
English Companies Act, 1989
Entertainment Duty Act, 1958
Environmental Samples Rules, 2001
Environmental Tribunal (Procedure and Functions) Rules, 2008
Epidemic Diseases Act, 1897
Epidemic Diseases Act, 1958
Equity Participation Fund (Repeal) Act, 2016
Equity Participation Fund Ordinance, 1970
Essential Commodities (Control of Distribution) Order, 1956
Essential Personnel (Registration) (West Pakistan Amendment) Ordinance, 1965
Essential Personnel (Registration) Ordinance, 1948
Essential Supplies (Continuance of Temporary Powers) Ordinance, 1955
Essential Supplies (Temporary Powers) Act, 1946
Esso Undertakings (Vesting) Act, 1976
Esta Code (Civil Establishmen Code)
Establishment (Recruitment) Statutes, 1983
Establishment of Office of Wafaqi Mohtasib (Ombudsman) Order (I of 1983)
Establishment of the Federal Bank for Cooperatives and Regulation of Cooperative Banking (Repeal) Act, 2018
Establishment of the Federal Bank for Cooperatives and Regulation of cooperative Banking Act, 1977
Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
Establishment of the Office of Mohtasib (Ombudsman) in Azad Jammu and Kashmir Act, 1992
Establishment of the Office of Ombudsman for the Province of Sindh Act, 1999
Establishment of The office of Wafaqi Mohtasib (Ombudsman) (Amendment) Ordinance, 2002
Establishment of The office of Wafaqi Mohtasib (Ombudsman) Order (Amendment) Ordinance, 2012
Establishment of the Office of Wafaqi Mohtasib (Ombudsman) Order, 1983
Establishment of West Pakistan Act, 1955
Estate Duty Act, 1950
Estate Duty Act, 1953
Estate Duty Rules, 1950
Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975
Evacuee Trust Properties (Management and Disposal) Act, 1975
Evidence Act, (1 of 1872)
Excess Profits Tax Act, (XV of 1940)
Excise (Spirits) Act, 1863
Excise Duty on Minerals (Labour Welfare (Punjab) Rules, 1971
Excise Duty On Minerals (Labour Welfare) Act, 1967
Excise Duty on Production Capacity (Aerated Water) Rules, 1990
Excise Duty on Production Capacity (Cement) Rules, 1966)
Excise Duty on Production Capacity (Cotton Fabrics) Rules, 1968
Excise Duty on Production Capacity (Cotton Yarn) Rules, 1968)
Excise Duty on Production Capacity, (Sugar) Rules, 1972)
Exclusive Fishery Zone (Regulation of Fishing) Act, 1975
Execution of the Punishment of Whipping Ordinance, 1979
Ex-Employees of Former Government of East Pakistan (Appointment to Provincial Posts) Act, 1986
Ex-Employees of Former Government of East Pakistan (Appointment To Federal Posts) Ordinance, 1983
Ex-Government Servants (Employment With Foreign Governments) (Prohibition) Act, 1966
Exit from Pakistan (Control) Ordinance, 1981
Exit from Pakistan (Control) Rules, 2010
Explosive Substances (West Pakistan Amendment) Ordinance, 1970
Explosive Substances Act, 1908
Explosives (Amendment) Ordinance, 2002
Explosives Act, 1884
Export (Quality Control) Order, 1973
Export Control On Goods, Technologies, Material and Equipment Related To Nuclear and Biological Weapons and Their Delivery Systems Act, 2004
Export Development Fund (Amendment) Act, 2005
Export Development Fund Act, 1999
Export Oriented Units and Small and Medium Enterprises Rules, 2008
Export Policy Order, 2004
Export Policy Order, 2005
Export Policy Order, 2016
Export Policy Order, 2020
Export Processing Zones Authority Ordinance, 1980
Export Processing Zones Authority Rules, 1981
Export-Import Bank of Pakistan Act, 2022
Extradition Act, 1972
Eye Surgery (Restriction) Ordinance, 1960
Factories (Punjab Amendment) Act, 1940
Factories (West Pakistan Amendment) Ordinance, 1966
Factories Act, 1934
Faisalabad Medical University Act, 2017
Family Courts (Amendment) (Ordinance), 2002
Family Courts Act, 1964
Family Courts Act, 1993
Family Courts Rules, 1965
Fatal Accidents Act, 1855
Fatima Jinnah Medical University Lahore Act, 2015
Fatima Jinnah Women University, Rawalpindi Ordinance 1999
Federal Bank for Cooperatives Employees Pension and Gratuity Regulations, 1989
Federal Board of Intermediate and Secondary Education Act, 1975
Federal Board of Revenue (Amendment) Act, 2011
Federal Board of Revenue Act, 2007
Federal Court (Enlargement of Jurisdiction) Act, 1949
Federal Court (Repeal) Act, 2014
Federal Court Act, 1937
Federal Employees Benevolent Fund and Group Insurance (Amendment) Act, 2005
Federal Employees Benevolent Fund and Group Insurance (Amendment) Act, 2010
Federal Employees Benevolent Fund and Group Insurance (Amendment) Ordinance, 2004
Federal Employees Benevolent Fund and Group Insurance Act, 1969
Federal Excise (Amendment) Ordinance, 2009
Federal Excise (Amendment) Ordinance, 2011
Federal Excise Act, 2005
Federal Excise Rules, 2005
Federal Government Employees Housing Authority Act, 2020.
Federal Government Lands and Buildings (Recovery of Possession) Ordinance, 1965
Federal Investigation Agency (Amendment) Ordinance, 2002
Federal Investigation Agency Act, (VIII of 1974)
Federal Investigation Agency Act, 1975
Federal Judicial Academy (Amendment) Ordinance, 2014
Federal Judicial Academy Act, 1997
Federal Laws (Revision and Declaration) Ordinance (XXVII of 1981)
Federal Levies Force (Service) Rules, 2016
Federal Levies Force Regulation, 2012
Federal Medical Teaching Institutes Act, 2021
Federal Ministers and Ministers of State (Salaries, Allowances and Privileges) Act, 1975
Federal Ministers and Ministries of State (Salaries, Allowances and Privileges) Amendment) Ordinance, 2002
Federal Ombudsmen Institutional Reform Act, 2013
Federal Ombudsmen Institutional Reforms (Amendment) Ordinance, 2013
Federal Public Service (Rules of Competitive Examination) Rules, 1997)
Federal Public Service Commission (Amendment) Ordinance, 2001
Federal Public Service Commission (Amendment) Ordinance, 2002
Federal Public Service Commission (Amendment) Ordinance, 2003
Federal Public Service Commission (Amendment) Ordinance, 2004
Federal Public Service Commission (Amendment) Ordinance, 2005
Federal Public Service Commission (Amendment) Ordinance, 2006
Federal Public Service Commission (Amendment) Ordinance, 2007
Federal Public Service Commission (Amendment) Ordinance, 2009
Federal Public Service Commission (First Amendment) Ordinance, 2006
Federal Public Service Commission (Functions) Rules, 1978
Federal Public Service Commission (Second Amendment) Act, 2005
Federal Public Service Commission (Second Amendment) Ordinance, 2006
Federal Public Service Commission (Validation of Rules,) Act, 2021
Federal Public Service Commission Act, 2006
Federal Public Service Commission Ordinance, 1977
Federal Rules of Business, 1973
Federal Service Tribunal Chairman and Members Service Rules, 1983
Federal Service Tribunals Act, (LXX of 1973)
Federal Sharit Court (Terms and Conditions of Serivce of Staff) Rules, 1982
Federal Staff Relief Fund Regulation 2000
Federal Supervision of Curricula, Text Books and Maintenance of Standards of Education Act, 1976
Federal Tax Ombudsman Investigation and Disposal of Complaint Regulation, 2001
Federal Tax Ombudsman Ordinance, 2000
Federal Universities Ordinance, 2002
Federal University of Arts, Science and Technology Ordinance, 2002
Federal Urdu University of Arts, Sciences and Technology, Islamabad Ordinance, 2002
Federally Administered Tribal Areas Local Government Elections Order, 2002
Fee-Charging Employment Agencies (Regulation) Act, 1976
Ferries Act, 1878
Fifth Schedule to the Customs Act, 1969
Filing of Monthly Return Rules, 1996
Finance (Amendment) Ordinance, 2009
Finance (Amendment) Ordinance, 2010
Finance (Amendment) Ordinance, 2012
Finance (Supplementary) Act, 1950
Finance (Supplementary) Act, 2022
Finance (Supplementary) Bill, 2021
Finance (Supplementary) Ordinance, 1972
Finance Act, 1951
Finance Act, 1952
Finance Act, 1953
Finance Act, 1954
Finance Act, 1955
Finance Act, 1956
Finance Act, 1957
Finance Act, 1958
Finance Act, 1959
Finance Act, 1960
Finance Act, 1961
Finance Act, 1962
Finance Act, 1963
Finance Act, 1964
Finance Act, 1965
Finance Act, 1966
Finance Act, 1967
Finance Act, 1968
Finance Act, 1969
Finance Act, 1970
Finance Act, 1971
Finance Act, 1972
Finance Act, 1973
Finance Act, 1974
Finance Act, 1975
Finance Act, 1976
Finance Act, 1977
Finance Act, 1978
Finance Act, 1979
Finance Act, 1980
Finance Act, 1981
Finance Act, 1982
Finance Act, 1983
Finance Act, 1984
Finance Act, 1985
Finance Act, 1986
Finance Act, 1987
Finance Act, 1988
Finance Act, 1989
Finance Act, 1990
Finance Act, 1991
Finance Act, 1992
Finance Act, 1993
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Finance Act, 1995
Finance Act, 1996
Finance Act, 1997
Finance Act, 1998
Finance Act, 1999
Finance Act, 2000
Finance Act, 2001
Finance Act, 2002
Finance Act, 2003
Finance Act, 2004
Finance Act, 2005
Finance Act, 2006
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Finance Act, 2008
Finance Act, 2009
Finance Act, 2010
Finance Act, 2011
Finance Act, 2012
Finance Act, 2013
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Finance Bill, 2017
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Finance Bill, 2019
Finance Bill, 2021
Finance Supplementary (Amendment) Act, 2018
Finance Supplementary (Second Amendment) Act, 2019
Financial Institutions (Recovery of Finances) (Amendment) Act, 2016
Financial Institutions (Recovery of Finances) Ordinance, 2001
Financial Institutions (Secured Transactions Registry) Rules, 2019
Financial Institutions (Secured Transactions) (Amendment) Act, 2021
Financial Institutions (Secured Transactions) Act, 2016
Fiscal Responsibility and Debt Limitation Act, 2005
Fisheries Act, 1897
Fixed Amount of Sales Tax (Processed Fabrics) Rules, 1991
Flour Milling Control and Development (Repeal) Ordinance, 1977
Flying Clubs (Appointment of Administrators) Ordinance, 1978
Foodstuffs and Fertilizers (Cancellation of Authorizations and Dealerships) Ordinance, 1978
Foreign Assets (Declaration and Repatriation) Act, 2018
Foreign Assets (Declaration and Repatriation) Ordinance, (III of 2019)
Foreign Companies Regulations, 2017
Foreign Companies Regulations, 2018
Foreign Cultural Associations (Regulation of Functioning) Act, 1975
Foreign Currency Accounts (Protection) Ordinance, 2001
Foreign Currency Accounts Rules, 2020
Foreign Currency Loans (Rate of Exchange) Order [P.O. No.3 of 1982)
Foreign Exchange (Prevention of Payments) Act, 1972
Foreign Exchange (Temporary Restriction) Act, 1998
Foreign Exchange Bearer Certificates Rules, 1985
Foreign Exchange Manual, 2002
Foreign Exchange Regulation (Amendment) Ordinance, 2002
Foreign Exchange Regulation Act, 1947
Foreign Exchange Regulation Act, 1973
Foreign Investment (Promotion and Protection) Act, 2022
Foreign Private Investment (Promotion and Protection) Act, 1976
Foreigners (Amendment) Ordinance, 2002
Foreigners Act, 1946
Foreigners Order, 1951
Forest Act, 1927
Forman Christian College, Lahore Act, 2004
Foundation University Ordinance, 2002
Freedom of Information Ordinance, 2002
Frequency Allocation Board Employees (Service) Regulations, 2014
Frontier Corps Ordinance, 1959
Frontier Crimes Regulation (III of 1901)
Fundamental Rules, 1922
Funds Vesting In The President (Transfer) Act, 1973
Futures Brokers (Licensing and Operations) Regulations, 2018
Futures Exchanges (Licensing and Operations) Regulations, 2017
Futures Market Act, 2016
Gaming Act, 1835
Gaming Act, 1922
Gas (Theft Control and Recovery) Act, (XI of 2016)
Gas (Theft Control and Recovery) Ordinance, 2014
Gas Infrastructure Development Cess Act, 2011
Gas Infrastructure Development Cess Act, 2015
Gas Infrastructure Development Cess Ordinance, 2014
Gawadar Port Authority Ordinance, 2002
General Agreement on Tariff and Trade, 1994
General Clauses (Amendment) Act, 1997
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General Elections Order, 2002
General Elections, 2013 Inquiry Commission Ordinance, 2015
General Financial Rules of Central Government, 2002
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General Takaful Accounting Regulations, 2019
Geneva Convention Implementing Act, 1936
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Ghazi National Institute of Engineering and Sciences, Dera Ghazi Khan Act, 2021
Ghazi University, Dera Ghazi Khan Act, 2012
Gift Tax Act, 1958
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GIFT University Gujranwala Act, 2004
Gilgit Baltistan Council Income Tax (Adaptation) Act, 2012
Gilgit Baltistan Rented Premises Act, (VI of 2010)
Gilgit Baltistan Right of Prior Purchase Regulation, 1938
Gilgit Baltistan Seizure and Disposal of Motor Vehicles Rules, 2018
Gilgit-Baltistan (Empowerment and Self Governance) Order, 2009
Gilgit-Baltistan Civil Servants Act, (V of 2011)
Glanders and Farcy Act, 1899
Global Change Impact, Studies Centre Act, 2013
Global Climate-Change Impact, Studies Centre Act, 2013
Global Institute Lahore Act, 2011
Good Conduct Prisoners Probational Release Act, 1926
Good Conduct Prisoners Probational Release Rules, 1927
Government Buildings Act, 1899
Government College University Lahore Ordinance, 2002
Government College University, Faisalabad, 2002
Government College University, Lahore Examination Rules, 2007
Government College Women University Faisalabad Act, 2012
Government College Women University Sialkot Act, 2012
Government Dues Recovery Ordinance, (XXII of 1962)
Government Grants Act, 1895
Government Management of Private Estates Act, 1892
Government of Gilgit-Baltistan Order, 2018
Government of India Act, 1935
Government Sadiq College Women University Bahawalpur Act, 2012
Government Savings Banks Act, 1873
Government Servants (Conduct) Rules, 1964
Government Servants (Conduct) Rules, 1966
Government Servants (Efficiency and Discipline) Rules, 1973
Government Servants (Marriage with Foreign Nationals) Rules, 1962
Government Tenants (North-West Frontier) Act, 1893
Government Tenants (Punjab) Act, (1893)
Government Trading Taxation Act, 1926
Governors Salaries, Allowances and Privileges (Amendment) Order, 1996
Governors Salaries, Allowances and Privileges (Amendment) Order, 1997
Governors Salaries, Allowances and Privileges (Amendment) Order, 2002
Governos Pension (Amendment) Order, 2004
Grand Asian University, Sialkot Act, 2021
Grant in Aid Rules, 2021
Graveyards (Preservation and Maintenance) Act, (XXV of 1958)
Green International University Act, 2020
Guardians and Wards Act, 1890
Gwadar Development Authority Employees (Service) Regulations, 2006
Gwadar Port Authority Ordinance, 2002
Gwadur (Application of Central Laws) Ordinance, 1960
Hackney-carriage Act, 1879
Hajvery University, Lahore Ordinance, 2002
Hazara Forest Act, (III of 1936)
Health Act, 2016
Health Services Academy (Restructuring) Act, 2018
Health Services Academy Ordinance, 2002
Heavy Industries Board Act, 1997
High Court (Lahore) Rules, and Orders
High Court Judges (Leave Pension and Privileges) (Second Amendment) Order, 2014
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 1996
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 1997
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 1998
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2000
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2003
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2005
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2007
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2009
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2010
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2011
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2014
High Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2015
High Court Judges (Travelling Allowance) (Amendment) Order, 1997
High Court Judges (Travelling Allowance) (Amendment) Order, 1999
High Court Judges (Travelling Allowance) (Amendment) Order, 2002
High Court Judges (Travelling Allowance) (Amendment) Order, 2006
High Court Judges (Travelling Allowance) (Amendment) Order, 2009
High Court Judges (Travelling Allowance) (Amendment) Order, 2013
High Court Practice and Procedure Rules
High Court Procedure Rules, 1984
High Court Rules, and Orders
High Courts (Establishment) Order
High Courts (Punjab) Order, 1947
High Courts Establishment Order
High Courts Judges (Pensionary Benefits) Order, 2007
High Treason (Punishment) Act, 1973
Higher Education Commission Ordinance, 2001
Higher Education Commission Ordinance, 2002
Higher Education Commission Plagiarism Policy
Hindu Disposition of Property Act, 1916
Hindu Gains of Learning Act, 1930
Hindu Inheritance (Removal of Disabilities) Act, 1928
Hindu Law of Inheritance (Amendment) Act, 1929
Hindu Marriage Act, 2017
Hindu Marriage Disabilities Removal Act, 1946
Hindu Married Womens Right to Separate Residence and Maintenance Act, 1946
Hindu Widows Re-marriage Act, 1856
Hindu Womens Rights to Property Act, 1937
Hitech University of Taxila Act, 2009
Hoarding and Black Market Act, (XXIX of 1948)
Hoarding and Black Marketing Order, 1956
Horse Breeding Scheme, 1983
House Building Finance Corporation (Repeal) Act, 2018
House Building Finance Corporation Act, 1952
Houses of Parliament and Provincial Assemblies (Election) Order (P.O.5 of 1977)
Hyderabad Institute for Technology and Management Sciences Act, 2021
Hydrocarbon Development Institute of Pakistan Act, 2006
Hydrogenated Vegetable Oil Industry (Control and Development) Act, 1973
Ibadat International University, Islamabad Act, 2021
ICT (Tax on Services) Ordinance, 2000
ICT Rights of Persons with Disability Act, 2020
identification of Prisoners Act, 1920
Illegal Dispossession Act, 2005
Imperial College of Business Studies, Lahore, Ordinance, 2002
Implementation Agreement
Import and Export Control Act, 1956
Import and Trade Procedure Order, 2000
Import Of Goods (Anti-Dumping and Countervailing Duties) (Ordinance No. III of 1983)
Import of Goods (Development Surcharge) Ordinance, 1984
Import of Goods (Price Equalization Surcharge) Act, 1967
Import Policy Order (1981-82)
Import Policy Order, 1979
Import Policy Order, 1980
Import Policy Order, 1993
Import Policy Order, 1999-2000
Import Policy Order, 2005
Import Policy Order, 2013
Import Policy Order, 2016
Import Policy Order, 2020
Import Trade and Procedures Order, 2002-2003
Imports and Exports (Control) (Amendment) Ordinance, 2002
Imports and Exports (Control) Act, 1950
Income and Corporation Taxes Act, 1970
Income Support Levy Act, 2013
Income tax (Amendment) Act, 1939
Income Tax (Amendment) Act, 2016
Income Tax (Amendment) Ordinance, 2011
Income Tax (Amendment) Ordinance, 2016
Income Tax (Amendment) Ordinance, 2018
Income Tax (Amendment) Ordinance, 2021
Income Tax (Amendment) Ordinance, 2022
Income Tax (Double Taxation Relief) United Kingdom Rules, 1950
Income Tax (Fourth Amendment) Act, 2016
Income Tax (Second Amendment) Act, 2016
Income Tax (Second Amendment) Ordinance, 2015
Income Tax (Third Amendment) Act, 2016.
Income Tax Act, 1918
Income Tax Act, 1976
Income Tax Appellate Tribunal Member Rules, 1980
Income Tax Appellate Tribunal Rules, 1981
Income Tax Appellate Tribunal Rules, 2005
Income tax Management Act, 1941
Income Tax Ordinance, 1979
Income Tax Rules, 1922
Income Tax Rules, 1982
Income Tax Rules, 2001
Income Tax Rules, 2002
Income-tax (Amendment) Act, 1948
Income-tax Excess Profits Tax and Business Profits Tax (Amendment) Act, 1948
Income-tax Rules, 1950
Indecent Advertisements prohibition Act, 1963
Independence Act, 1947
indh Boards of Intermediate and Secondary Education Ordinance, (VI of 1972)
Indian Companies Act, (I of 1956)
Indian Company (Profits) Surtax Act, 1964
Indian Forest Act, (VII of 1878)
Income Tax Act, 1922
Income Tax Rules, 1962
Indian Income-tax (Appellate Tribunal) Rules, 1963
Indian Independence (Legal Proceedings) Order, 1947
Indian Independence (Rights, Property and Liabilities) Order, 1947
Indian Nursing Council Act, 1947
Indus River System Authority Act, 1992
Industrial and Commercial Employment (Standing Orders) Ordinance, 1968
Industrial Development Bank of Pakistan (Reorganization and Conversion) Act, 2011
Industrial Development Bank of Pakistan (Re-Organization and Conversion) Ordinance, 2006
Industrial Development Bank of Pakistan (Reorganization and Conversion) Ordinance, 2009
Industrial Development Bank of Pakistan Ordinance, (XXXI of 1981)
Industrial Development Bank of Pakistan Ordinance, 1961
Industrial Disputes (West Pakistan Amendment) Ordinance, 1967
Industrial Disputes Act, (XIV of 1947)
Industrial Disputes Ordinance, (LVI of 1959)
Industrial Relations Act, 2008
Industrial Relations Act, 2010
Industrial Relations Act, 2012
Industrial Relations Ordinance, (XXIII of 1969)
Industrial Relations Ordinance, 2002
Industrial Relations Ordinance, 2011
Industrial Statistics (West Pakistan Amendment) Ordinance, 1958
Industrial Statistics Act, 1942
Information Technology University of Punjab Act, 2012
Infrastructure Development Authority of Punjab Act, 2016
Initial Environmental Examination/ Environmental Impact, Assessment (IEE/EIA) Regulations, 2000
Injured Persons (Medical Aid) Act, 2004
Inland Mechanically Propelled Vessels Act, 1917
Inland Revenue Reward Rules, 2016
Inland Revenue Reward Rules, 2021
Inland Revenue Welfare Fund Rules, 2016
Insolvancy (Karachi Division) Act, 1909
Inspection Agencies (Registration and Regulation) Ordinance, 1981
Inspection, Valuation and Assessment of Imported Goods Rules, 1994
Inspection, Valuation and Assessment of Imported Goods Rules, 1996
Institute For Art and Culture Act, 2018
Institute of Management and Applied Sciences, Khanewal Act, 2021
Institute of Management Sciences, Lahore, Ordinance, 2002
Institute Of Science and Technology Bahawalpur Act, 2018
Institute of Sourn Punjab Multan Act, 2010
Institute of Space Technology Act, 2010
Institute of Space Technology Ordinance, 2005
Institute of Space Technology Ordinance, 2006
Institute of Space Technology Ordinance, 2007
Institute of Space Technology Ordinance, 2009
Insurance Accounting Regulations, 2017
Insurance Act, 1938
Insurance Act, 2016
Insurance Companies (Sound and Prudent Management) Regulations, 2012
Insurance Ordinance, 2000
Intellectual Property Organization of Pakistan Act, 2012
Intellectual Property Organization of Pakistan Ordinance, 2005
Intellectual Property Organization of Pakistan Ordinance, 2006
Intellectual Property Organization of Pakistan Ordinance, 2009
Inter-Boards Coordination Commission Act, 2023
Interest Act, 1839
Inter-Governmental Commercial Transactions Act, 2022
Interim Constitution Act, of 1974
Interim Power Procurement (Procedures and Standards) Regulations, 2005
Intermediaries (Registration) Regulations, 2017
International Convenient Civil and Political Right
International Court of Justice (Review and Re-consideration) Act, 2021
International Development Association Ordinance, 1960
International Finance Corporation Act, 1956
International Institute of Science, Arts and Technology Act, 2022
International Islamic University Ordinance, 1985
International Monetary Fund and Bank Act, 1950
Investigation For Fair Trial Act, 2013
Investment Corporation of Pakistan Ordinance, 1966
Investor Education and Awareness Fund Rules, 2017
Iqbal Academy Ordinance, 1962
Iron and Steel (Control of Production, Distribution and Imports) Order, 1948
Islamabad (Control of Advertisement) Regulations, 1977
Islamabad (Preservation of Landscape) Ordinance, 1966
Islamabad Capital Territory (Zoning) Regulations, 1992
Islamabad Capital Territory Administration Order (18 of 1980)
Islamabad Capital Territory Agricultural Produce Markets Ordinance, 2002
Islamabad Capital Territory Charities Registration, regulation and Facilitation Act, 2021
Islamabad Capital Territory Child Protection Act, 2018
Islamabad Capital Territory Compulsory Primary Education Ordinance, 2002
Islamabad Capital Territory Cooperative Societies (Managing Committee Elections) Rules, 2014
Islamabad Capital Territory Domestic Workers Act, 2022
Islamabad Capital Territory Food Safety Act, 2021
Islamabad Capital Territory Local Government Act, 2015
Islamabad Capital Territory Local Government Election Ordinance, 2002
Islamabad Capital Territory Local Government Elections (Amendment) Ordinance, 2002
Islamabad Capital Territory Local Government Ordinance, 2002
Islamabad Capital Territory Private Educational Institutions (Registration and Regulation) Act, 2013
Islamabad Capital Territory Private Educational Institutions (Regulation and Promotion) Ordinance, 2006
Islamabad Capital Territory Private Educational Institutions (Regulation and Promotion) Ordinance, 2007
Islamabad Capital Territory Private Educational Institutions (Regulation and Promotion) Ordinance, 2009
Islamabad Capital Territory Prohibition of Corporal Punishment Act, 2021
Islamabad Capital Territory Prohibition of Interest of Private Loans Act, 2023
Islamabad Capital Territory Senior Citizens Act, 2021
Islamabad Capital Territory Shops, Business and Industrial Establishments (Security) Ordinance, 2000
Islamabad Capital Territory Trust Act, 2020
Islamabad Capital Territory Waqf Properties Act, 2020
Islamabad Capital Tritory Private Education Institution (Registration and Regulation) Act, 2013
Islamabad Club (Administration) Ordinance, 1978
Islamabad Consumers Protection (Amendment) Act, 2011
Islamabad Consumers Protection (Amendment) Ordinance, 2007
Islamabad Consumers Protection (Amendment) Ordinance, 2009
Islamabad Consumers Protection (Amendment) Ordinance, 2010
Islamabad Consumers Protection Act, 1995
Islamabad Cooperative Societies Rules, 2018
Islamabad Displaced Persons Rehabilitation Policy, 1984
Islamabad Healthcare Regulation Act, 2018
Islamabad High Court (Amendment) Act, 2011
Islamabad High Court (Establishment) Order, 2007
Islamabad High Court Act, 2010
Islamabad Land Disposal Regulations, 2005
Islamabad Real Estate (Regulation and Development) Act, 2020
Islamabad Real Estate Agents and Motor Vehicles Dealers (Regulation of Business) Ordinance, 1984
Islamabad Rent Restriction Ordinance, 2001
Islamabad Residential Sectors Zoning (Building Control) Regulations, 2005
Islamabad Subordinate Judiciary Service Tribunal Act, 2016
Islamabad Transfusion of Safe Blood Ordinance, 2002
Islamabad Wildlife (Protection, Preservation, Conservation and Management) Ordinance, 1979
Islamabad, Real Estate Agents and Motor Vehicles Dealers (Regulation of Business) Ordinance, 1984
Islambad Capital Territory Local Government Elections Ordinance, 2002
Islamia University of Bahawalpur Act, 1975
Islamic Development Bank Ordinance, 1978
Islamic law
Jammu and Kashmir (Administration of Property) Ordinance, 1961
Jinnah Sindh Medical University Act, (XXIII of 2013)
Judicial Commission of Pakistan Rules, 2010
Judicial officers Protection Act, 1850
Jute (Repeal) Ordinance, 1983
Juvenile Justice Rules, 2001
Juvenile Justice System (Amendment) Ordinance, 2012
Juvenile Justice System Act, 2018
Juvenile Justice System Ordinance, 2000
Kalam Bibi International Women Institute Bannu Act, 2023
Kalri Lake Development (Repeal) Act, 1964
Karachi (Shelters in Factories) Rules, 1955
Karachi Building and Town Planning Regulations, 2002
Karachi Building Control Authority Regulations
Karachi Buildings and Town Planning Regulations, 1979
Karachi Courts Order (P.O. No.2 of 1956)
Karachi Development Authority (Disposal of Land and Estates) Rules, 1971
Karachi Development Authority Order, (5 of 1957)
Karachi Electric Supply Corporation (Removal from Service) Ordinance, 1999
Karachi Electricity Control Act, 1952
Karachi Essential Articles (Price Control and Antl-Hoarding) Act, 1953
Karachi Gymkhana Club Rules,
Karachi Hotels and Lodging-Houses (Control) Act, 1950
Karachi Metropolitan Corporation
Karachi Municipal Act, 1933
Karachi Port Security Force Ordinance, 2002
Karachi Port Trust Act, 1886
Karachi Port Trust Officers Recruitment, Appointment, Seniority and Promotion Regulations, 2011
Karachi Rent Restriction Act, 1953
Karachi Small Causes Court Act, (IV of 1929)
Karachi Water and Sewerage Board Act, 1996
Kasur Development Authority (Appointment and Conditions of Service) Regulations, 2008
Kazis Act, 1880
Khatamun-nabiyyeen University Lahore Act, 2022
Khushal Khan Khattak University Karak Consolidated Statutes, 2016
Khushali Bank (Amendment) Ordinance, 2007
Khushali Bank Ordinance 2000
Khushhali Bank (Amendment) Ordinance, 2006
Khwaja Fareed University of Engineering and Information Technology, Rahim Yar Khan Act, 2014
Khyber Medical University Act, 2006 (I of 2007)
Khyber Pakhtunkhawa Board of Intermediate and Secondary Education Act, 1990
Khyber Pakhtunkhawa, Conduct Rules, 1987
Khyber Pakhtunkhwa (Appointment, Deputation, Posting and Transfer of Teachers, Lecturers, Instructors and Doctors) Regulatory Act, (XII of 2011)
Khyber Pakhtunkhwa (Road Checking, Seizing and Disposal of) Motor Vehicle Rules, 2015
Khyber Pakhtunkhwa Anti-Corruption Establishment Ordinance, (XX of 1961)
Khyber Pakhtunkhwa Anti-Corruption Establishment Rules, 1965
Khyber Pakhtunkhwa Appointment of Law Officers Act, (XXXVII of 2014)
Khyber Pakhtunkhwa Arms Act, (XXIII of 2013)
Khyber Pakhtunkhwa Building Regulations, 1985
Khyber Pakhtunkhwa Buildings (Management, Control and Allotment) Act, (II of 2018)
Khyber Pakhtunkhwa Child Protection and Welfare Ordinance, (II of 2010)
Khyber Pakhtunkhwa Civil Courts Ordinance, (II of 1962)
Khyber Pakhtunkhwa Civil Servants (Appeal) Rules, 1986
Khyber Pakhtunkhwa Civil Servants (Appointment, Promotion and Transfer) Rules, 1989
Khyber Pakhtunkhwa Civil Servants Act, (XVIII of 1973)
Khyber Pakhtunkhwa Civil Servants Pension Rules, 2021
Khyber Pakhtunkhwa Consolidation of Holdings Ordinance, (VI of 1960)
Khyber Pakhtunkhwa Consumers Protection Act, (VI of 1997)
Khyber Pakhtunkhwa Development Corporation Act, (XI of 1977)
Khyber Pakhtunkhwa Districts (Reconstitution) Ordinance, (XXXII of 1960)
Khyber Pakhtunkhwa Ehtesab Commission Act, (I of 2014)
Khyber Pakhtunkhwa Elementary Education Foundation Employees (Terms and Conditions of Service) Regulations, 2012
Khyber Pakhtunkhwa Elementary Education Foundation Ordinance, (XXX of 2002)
Khyber Pakhtunkhwa Elimination of Custom of Ghag Act, (II of 2013)
Khyber Pakhtunkhwa Emergency Rescue Services Regulations, 2015
Khyber Pakhtunkhwa Employees (Regularization of Services) Act, (XVI of 2009)
Khyber Pakhtunkhwa Environmental Protection Act, (XXXVIII of 2014)
Khyber Pakhtunkhwa Finance Act 2021
Khyber Pakhtunkhwa Finance Act 2022
Khyber Pakhtunkhwa Finance Act, 2013
Khyber Pakhtunkhwa Finance Act, 2015
Khyber Pakhtunkhwa Finance Bill, 2017
Khyber Pakhtunkhwa Finance Bill, 2021
Khyber Pakhtunkhwa Food Safety Authority Act, (Khyber Pakhtunkhwa Act, No. X of 2014)
Khyber Pakhtunkhwa Government Rules of Business, 1985
Khyber Pakhtunkhwa Government Servants (Conduct) Rules, 1987
Khyber Pakhtunkhwa Government Servants (Efficiency and Discipline) Rules, 2011
Khyber Pakhtunkhwa Industrial Relations Act, 2010
Khyber Pakhtunkhwa Infrastructure Development Cess Act, 2022
Khyber Pakhtunkhwa Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules, 2008
Khyber Pakhtunkhwa Judicial Service Rules, 2011
Khyber Pakhtunkhwa Land Revenue Act, (XVII of 1967)
Khyber Pakhtunkhwa Local Councils (Conduct of Elections) Rules, 2013
Khyber Pakhtunkhwa Local Government Act, (XXVIII of 2013)
Khyber Pakhtunkhwa Local Government Ordinance, (XIV of 2001)
Khyber Pakhtunkhwa Maintenance of Public Order Ordinance, (XXXI of 1960)
Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act, (IV of 2015)
Khyber Pakhtunkhwa Muslim Personal Law (Shariat) Application Act, (VI of 1935)
Khyber Pakhtunkhwa Payment of Wages Act, (IX of 2013)
Khyber Pakhtunkhwa Place of Provision of Services Rules, 2023
Khyber Pakhtunkhwa Pre-emption Act, (X of 1987)
Khyber Pakhtunkhwa Pre-emption Act, (XIV of 1950)
Khyber Pakhtunkhwa Procurement Rules, 2014
Khyber Pakhtunkhwa Provincial Ombudsman (Amendment) Act, (XXVI of 2013)
Khyber Pakhtunkhwa Provincial Ombudsman Act, (XIV of 2010)
Khyber Pakhtunkhwa Provincial Secretariat (Recruitment) Rules, 1974
Khyber Pakhtunkhwa Public Procurement Regulatory Authority Act, (XI of 2012)
Khyber Pakhtunkhwa Public Property (Removal of Encroachment) Act, (V of 1977)
Khyber Pakhtunkhwa Public Service Commission (Functions) Rules, 1983
Khyber Pakhtunkhwa Public Service Commission Ordinance, (XI of 1978)
Khyber Pakhtunkhwa Public Service Commission Regulations, 2003
Khyber Pakhtunkhwa Revenue Authority Act, 2022
Khyber Pakhtunkhwa Sales Tax on Services (Withholding) Regulation, 2020
Khyber Pakhtunkhwa Sales Tax on Services Act, 2013
Khyber Pakhtunkhwa Sales Tax on Services Arrears (Recovery) Rules, 2019
Khyber Pakhtunkhwa Sales Tax on Services Audit Rules, 2019
Khyber Pakhtunkhwa Sales Tax on Services Special Procedure (Withholding) Regulation, 2015
Khyber Pakhtunkhwa Sales Tax on Services Special Procedure (Withholding) Regulations, 2015
Khyber Pakhtunkhwa Sales Tax on Services Withholding Regulation, 2020
Khyber Pakhtunkhwa Service Tribunal Act, (I of 1974)
Khyber Pakhtunkhwa Stamp (Amendment) Act, 2019
Khyber Pakhtunkhwa Subordinate Judiciary Service Tribunal Act, (VIII of 1991)
Khyber Pakhtunkhwa Tenancy Act, (XXV of 1950)
Khyber Pakhtunkhwa Urban Planning Ordinance, (IV of 1978)
Khyber Pakhtunkhwa Urban Rent Restriction Ordinance, 1959
Khyber Pakistunkhwa Establishment of District Development Advisory Committee Act, (IV of 1989)
King Edward Medical University, Lahore Act, 2005
Koh-e-Suleman Development Authority Act, 2016
Kohsar University, Murree Act, 2020
Korangi Fisheries Harbour Authority Ordinance, 1982
KPK Finance Act, 2013
KPK Finance Act, 2014
KPK Finance Act, 2015
KPK Finance Act, 2016
KPK Finance Act, 2017
KPK Finance Act, 2018
KPK Finance Act, 2019
KPK Finance Act, 2020
KPK Finance Bill, 2016
KPK Sales Tax on Services (Registration) Regulations, 2017
KPRA Business Regulation 2017
KPRA Employees (Appointment, Transfer and Promotion) Regulation, 2017
KPRA Policy Making Council Rules, 2017
KPRA Sales Tax on Services Regulation, 2017
Labour Policy, 2010
Lac Cess Act, 1930
Lahore Arts Council Ordinance, 2002
Lahore Canal Heritage Park Act, 2013
Lahore City University, Act, 2022
Lahore College for Women University, Lahore Ordinance 2002
Lahore Development Authority Act, (XXX of 1975)
Lahore Development Authority Land Use Rules, 2014
Lahore Development Authority, 1975
Lahore Garrison University Act, 2014
Lahore High Court (Establishment of Benches) Rules, 1981
Lahore High Court Rules, Orders
Lahore Institute of Science and Technology, Lahore Act, 2021
Lahore Leads University Act, 2011
Lahore Ring Road Authority Act, 2011
Lahore School of Economics Act, 1997
Lahore University of Biological and Applied Sciences Act, 2023
Land Acquisition (Mines) Act, 1885
Land Acquisition Act, 1894
Land Control (Karachi Division) Act, 1952
Land Customs Act, (IV of 1969)
Land Customs Act, (XIX of 1924)
Land Grant Policy
Land Improvement Loans Act, 1883
Land Reforms Act, 1977
Land Reforms Regulation (Validation of Orders) Ordinance, 1978
Land Reforms Regulation, 1972
Land Revenue Act, 1967 (XVII of 1967)
Land Revenue Rules, 1968
Land Settlement Act, 1958
Lansdowne Bridge Act, 1892
Lasbella University of Agriculture, Water and Marine Sciences Act, 2010
Law and Justice Commission of Pakistan Ordinance, 1979
Law Commission (Amendment) Ordinance, 2002
Law Commission Ordinance, 1979
Law Reforms Ordinance, 1972
Law Reports Act, 1875
Laws Local Extent Act, 1874
Lawyers Welfare and Protection Act, 2023
Leasing Companies (Establishment and Regulation) Rules, 2000
Legal Aid and Justice Authority Act, 2020
Legal Framework Order, 2002
Legal Practice (Disqualifications) Ordinance, (II of 1964)
Legal Practitioners (Fees) Act, 1926
Legal Practitioners Act, 1879
Legal Practitioners and Bar Councils (Amendment) Act, 2014
Legal Practitioners and Bar Councils (Amendment) Ordinance, 2004
Legal Practitioners and Bar Councils (Amendment) Ordinance, 2005
Legal Practitioners and Bar Councils (Amendment) Ordinance, 2007
Legal Practitioners and Bar Councils (Amendment) Ordinance, 2008
Legal Practitioners and Bar Councils Act, 1965
Legal Practitioners and Bar Councils Act, 1973
Legal Representatives Suits Act, 1855
Legal Tender (Inscribed Notes) Ordinance, 1977
Lepers Act, 1898
Letters of Administration and Succession Certificates Act, 2020
Letters of Administration and Succession Certificates Ordinance, 2019
Letters Patent (Lahore), 1919
Letters Patent, 1919
License and Permits Fee Order, 1979
Licensed Persons (Obligation under Voluntary Winding-up) Regulations, 2016
Licensing of Accredited Representatives Regulations, 2017
Life Insurance (Nationalisation) Order, 1972
Lighthouse Act, 1927
Limitation (Emergency and War Conditions) Act, 1965
Limitation (Punjab Amendment) Act, 2018
Limitation Act, 1877
Limitation Act, 1908
Limitation Act, 1963
Limited Liability Partnership Act, 2017
Limited Liability Partnership Regulations, 2018
Liquefied Petroleum Gas (Production and Distribution) Policy, 2013
Liquefied Petroleum Gas (Production and Distribution) Rules, 2001
Listed Companies (Buy-Back of Shares) Regulations, 2016
Listed Companies (Buy-Back of shares) Regulations, 2019
Listed Companies (Code of Corporate Governance) Regulations, 2017
Listed Companies (Code of Corporate Governance) Regulations, 2019
Listed Companies (Substantial Acquisition of Voting Shares and Takeovers) Regulations, 2008
Listed Companies (Substantial Acquisition of Voting Shares and Takes-Overs) Ordinance, 2002
Literacy Ordinance, 1985
Loans For Agricultural Commercial and Industrial Purposes Act, 1973
Loans for Agricultural Purposes Act, (XLII of 1973)
Loans for Agricultural, Commercial and Industrial Purposes Act, 1973
Local Authorities Loans Act, 1914
Local Authorities Pensions and Gratuities Act, 1919
Lunacy Act, (IV of 1912)
Maintenance of Public Order Ordinance, (XXXI of 1960)
Maintenance Orders Enforcement Act, 1921
Majmooa-e-Qawaneen-e-Islam
Majority Act, 1875
Malakand Levies Rules, 1962
Malaria Eradication Board (Repeal) Act, 1975
Malir Development Authority Act, 1993
Managed Cement Establishments (Payment To Corporation) Ordinance, 1979
Management and Transfer of Properties by Development Authorities Act, 2014
Manoeuvres, Field Firing and Artillery Practice Act, 1938
Marine Insurance Act, 2018
Maritime Security Agency (Amendment) Act, 2013
Maritime Security Agency, Act, 1994
Marketing of Petroleum Products (Federal Control) (Repeal) Ordinance, 2002
Marketing of Petroleum Products (Federal Control) Act, 1974
Marriage Functions (Ostentatious Displays) Ordinance, 1999
Marriage Functions (Prohibition of Ostentatious Displays and Wasteful Expenses) Ordinance, 2000
Marriage Functions (Prohibitions of Ostentatious Displays and Wasteful Expenses) (Amendment) Act, 2006
Marriages (Prohibition of Wasteful Expenses) Act, 1997
Marriages Validation Act, 1892
Married Womens Property Act, 1874
Martial Law (Indemnity) Ordinance, (II of 1953)
Martial Law Order No. 1371 (Repeal) Act, 1989
Martial Law Order, 1977
Martial Law Regulation No. 60 (Repeal) Act, 1989
Martial Law Regulation, 1977
Maternity and Paternity Leave Act, 2023
Matrimonial Causes Act, 1937
Matrimonial Causes Act, 1973
Matrimonial Proceedings (Magistrates Courts) Act, 1960
MBBS and BDS (Admission, House Job and Internship) Regulations, 2018
MBBS and BDS Courses and Conditions for House Job/Internship/Foundation Years Regulations, 2013
Measures of Length Act, 1889
Medical and Dental Council (Amendment) Act, 2012
Medical and Dental Council Ordinance, 1962
Medical and Dental Degrees Ordinance, 1982
Medical and Dental Institutions (Recognition, Eligibility Criteria for Enhancement in Annual Admissions and Accreditation Standards) Regulations, 2018
Medical Collages (Governing Bodies) Ordinance, 1961
Medical Colleges (Governing Bodies) (Punjab Repeal) Ordinance, 1970
Medical Officers (Regularization of Appointments) Act, 1992
Medical Qualifications (Information) Ordinance, 1960
Medical Tribunal Act, 2020
Mehran University of Engineering and Technology Act, 1977
Mehran University of Engineering and Technology Admissions and Teaching of Student Regulation 1978
Members of Majlis-e-Shoora (Parliament) Immunities and Privileges Act, 2023
Members of Parliament (Salaries and Allowances (Amendment) Act, 2005
Members of Parliament (Salaries and Allowances) Act, 1974
Members of Parliament and Provincial Assemblies (Exemption of Advisers from Disqualification) Act, 1976
Members Of The National Assembly (Exemption From Preventive Detention and Personal Appearance) Ordinance, 1963
Memorandum of Association, 1981
Mental Health Ordinance, 2001
Merchandise Marks Act, 1889
Merchant Seamen (Litigation) (Act, No. XXI of 1946)
Merchant Shipping (National Colours) Act, No.V-1949
Merchant Shipping (Registration of Ships) Regulations, 1993
Merchant Shipping Act, 1923
Merchant Shipping Ordinance, 2001
Mesne Profits and Improvements Act, 1855
Metals Token Act, 1889
Metropolitan University, Karachi Act, 2015
Miani Sahib Graveyard Ordinance, (XLIV of 1962)
Miani Sahib Graveyard Ordinance, 1962
Microfinance Institutions Ordinance, 2001
Military Collage of Engineering, Risalpur (Degree) Ordinance, 1962
Mineral Development (Government Control) Act, (XXIV of 1948)
Mines Act, 1923
Mines Maternity Benefit Act, 1941
Minhaj University, Lahore Act, 2005
Minimum Wages (West Pakistan Amendment) Ordinance, 1970
Minimum Wages for Unskilled Workers (Amendment) Act, (VII of 2016)
Minimum Wages for Unskilled Workers (Amendment) Act, 2015
Minimum Wages for Unskilled Workers (Amendment) Act, 2021
Minimum Wages for Unskilled Workers Ordinance, 1969
Minimum Wages Ordinance, 1961
Minimum Wages Rules, 1962
Mining Concession Rules, 2005
Mir Chakar Khan Rind University of Technology Dera Ghazi Khan Act, 2019
Mirpur Development Authority Ordinance, 1974
Modaraba Companies and Modaraba (Floatation and Control) (Amendment) Act, 2012
Modaraba Companies and Modaraba (Floatation and Control) Ordinance, 1980
Modaraba Companies and Modaraba Rules, 1981
Modaraba Regulations, 2019
Monopolies and Restrictive Trade Practices (Control and Prevention) Ordinance, 1970
Monopolies and Restrictive Trade Practices (Control and Prevention) (Amendment) Ordinance, 2002
Motion Pictures (Amendment) Ordinance, 2002
Motion Pictures Ordinance, 1979
Motor Vehicles (Drivers) Ordinance, 1942
Motor Vehicles Act, 1939
Muhammad Nawaz Shareef University of Agriculture Multan Act, 2013
Muhammad Nawaz Sharif University of Engineering and Technology Multan Act, 2014
Muhammadan Law
Multan University of Science and Technology Act, 2022
Multi-Unit Cooperative Societies Act, 1942
Municipal Administration Ordinance, (X of 1960)
Municipal Taxation Act, 1881
Murree Kahuta Hilly Areas Development Authority (Repeal) Ordinance, 1978
Murree-Kahuta Development Authority Act, 1986
Music in Muslim Shrines Act, 1942
Muslim Family Laws (Punjab Amendment) Act, 1975
Muslim Family Laws Ordinance, 1961
Muslim Personal Law (Shariat) Application (Punjab Amendment) Ordinance, (XIII of 1983)
Muslim Personal Law (Shariat) Application Act, (IX of 1948)
Muslim Personal Law (Shariat) Application Act, (XXVI of 1937)
Muslim Personal Law (Shariat) Application Act, 1962
Mussalman Wakaf Act, 1923
Mussalman Wakf Validating Act, 1913
Muttehida Ulema Board Punjab Act, 2022
Mutual Legal Assistance (Criminal Matters) Act, 2020
My University Islamabad Act, 2013
N.E.D. University of Engineering and Technology Act, (III of 1977)
N.W.F.P Local Government Ordinance, 2001
N.W.F.P. Courts Regulation (I of 1931)
N.W.F.P. Pre-emption Act, (XIV of 1950)
N.W.F.P. Public Safety Act, (XXI of 1948)
N.W.F.P. Sales Tax Ordinance, 2000
N.W.F.P. Service Tribunals Act, (I of 1974)
Namal University, Mianwali Act, 2021
National Accountability (Amendment) Ordinance, (XXXV of 2001)
National Accountability (Amendment) Ordinance, 2005
National Accountability (Amendment) Ordinance, 2006
National Accountability (Amendment) Ordinance, 2010
National Accountability (Amendment) Ordinance, 2019
National Accountability (Amendment) Ordinance, 2023
National Accountability (Second Amendment) Ordinance, (XXIV of 2000)
National Accountability (Second Amendment) Ordinance, 2006
National Accountability (Third Amendment) Ordinance, 2021
National Accountability Bureau (Amendment) Ordinance, 2002
National Accountability Bureau Employees Terms and Conditions of Service (TCS) Rules, 2002
National Accountability Bureau Methods of Appointment and Qualification Rules, 2002
National Accountability Bureau Ordinance, (XVIII of 1999)
National Accountability Ordinance, 1999
National and Provincial Assemblies (Elections to Reserved Seats) Act, 1976
National and Provincial Assemblies (Elections) Act, (VII of 1964)
National and Provincial Assemblies (Elections) Rules, 1970
National Archives Act, 1993
National Assembly Secretariat Employees Act, 2018
National Bank of Pakistan (NBP) Ordinance, 1949
National Bank of Pakistan (Staff) Rules, 1973
National Bank of Pakistan (Staff) Services Rules, 1980
National Bank of Pakistan Ordinance, (XIX of 1949)
National Bank of Pakistan Ordinance, 1949
National Book Foundation Act, 1972
National Calamity (Prevention and Relief) Act, 1958
National Clearing Company of Pakistan Regulations, 2003
National College of Arts Institute Act, 2021
National College of Arts Ordinance, 1985
National College of Business Administration and Economics, Lahore, Ordinance, 2002
National Command Authority Act, 2010
National Command Authority Ordinance, 2007
National Command Authority Ordinance, 2009
National Commission For Human Development (Amendment) Ordinance, 2007
National Commission For Human Development (Amendment) Ordinance, 2009
National Commission For Human Development Ordinance, 2002
National Commission For Human Rights Act, 2012
National Commission On Status of Women Ordinance, 2000
National Commission on the Rights of Child Act, 2017
National Commission on the Status of Women Act, 2012
National Commission On The Status of Women Bill, 2012
National Counter Terrorism Authority Act, 2013
National Database and Registration Authority (Amendment) Act, 2007
National Database and Registration Authority (Amendment) Act, 2011
National Database and Registration Authority (Amendment) Ordinance, 2005
National Database and Registration Authority (Amendment) Ordinance, 2006
National Database and Registration Authority (Amendment) Ordinance, 2007
National Database and Registration Authority (Amendment) Ordinance, 2009
National Database and Registration Authority (Application for National Identity Card) Regulations, 2002
National Database and Registration Authority (Second Amendment) Ordinance, 2005
National Database and Registration Authority (Second Amendment) Ordinance, 2006
National Database and Registration Authority (Second Amendment) Ordinance, 2007
National Database and Registration Authority Employees (Service) Regulations
National Database and Registration Authority Ordinance, 2000
National Database Registration Authority Ordinance, (VIII of 2001)
National Defence University Ordinance, 2007
National Defense University Act, 2011
National Defense University Ordinance, 2009
National Development Finance Corporation Act, 1973
National Development Volunteer Programme (Repeal) Ordinance, 1980
National Disaster Management Act, 2010
National Disaster Management Ordinance, 2006
National Disaster Management Ordinance, 2007
National Disaster Management Ordinance, 2009
National Education Foundation Ordinance, 2002
National Electric and Power Regulatory Authority Act, (XL of 1997)
National Electric Power Regulatory Authority (Fines) Rules, 2002
National Electric Power Regulatory Authority (Generation) Rules, 2000
National Electric Power Regulatory Authority (Review Procedure) Regulations, 2009
National Electric Power Regulatory Authority (Tariff Standards and Procedure) Rules, 1998
National Emergency Transitional Powers Act, (1945)
National Energy Efficiency and Conservation Act, 2016
National Engineering Services Pakistan (Pvt.) Limited Chief Executive Service Rules, 1977
National Environmental Quality Standards (Self-Monitoring and Reporting by Industry) Rules, 2001
National Fund For Cultural Heritage (Amendment) Ordinance, 2002
National Fund For Cultural Heritage Act, 1994
National Gas Tariff Rules, 2002
National Guards (Amendment) Ordinance, 2002
National Guards Act, 1973
National Highway Authority Act, 1991
National Highways and Strategic Roads (Control) Rules, 1998
National Highways Safety Ordinance, 2000
National Industrial Relations Act, 2012
National Industrial Relations Commission (Procedure and Functions) Regulations, 1973
National Industrial Relations Commission (Procedure and Functions) Regulations, 2016
National Information Technology Board Act, 2022
National Institute of Cardiovascular Diseases (Administration) Ordinance, 1979
National Institute of Electronics Ordinance, 1979
National Institute of Electronics Service Rules, 1998
National Institute of Folk and Traditional Heritage (Lok Virsa), Ordinance, 2002
National Institute of Health (NIH) Ordinance, 1980
National Institute of Health (Re-organization) Act, 2021
National Institute of Health Employees (Service) Regulations, 1989
National Institute of Health Ordinance, 1980
National Institute of Oceanography Act, 2007
National Insurance Corporation (Reorganization) Ordinance, 2000
National Insurance Corporation Act, 1976
National Insurance Corporation Employees Pension Funds Regulation, 1986
National Investment (Unit) Trust Ordinance, 1965
National Judicial (Policy Making) Committee (Amendment) Act, 2014
National Judicial (Policy Making) Committee Ordinance, 2002
National Judicial Policy, 2009
National Metrology Institute of Pakistan Act, 2022
National Press Trust (Appointment of Chairman) Act, 1972
National Rahmatul-Lil-Aalameen Wa Khatamun Nabiyyin Authority Act, 2022
National Reconciliation Ordinance, 2007
National Registration Act, 1973 (Repealed by Ord.8 of 2000,s.48)
National School of Public Policy (Amendment) Act, 2010
National School of Public Policy (Amendment) Ordinance, 2006
National School of Public Policy (Amendment) Ordinance, 2007
National School of Public Policy (Amendment) Ordinance, 2009
National School of Public Policy (Second Amendment) Ordinance, 2007
National School of Public Policy Ordinance, 2002
National Security Council Act, 2004
National Skills University Islamabad Act, 2018
National Sports Trust (Repeal) Ordinance, 1980
National Tariff Commission Act, (VI of 1990)
National Tariff Commission Act, 1950
National Tariff Commission Act, 2015
National Textile University Ordinance, 2002
National Training (Amendment) Ordinance, 2002
National Training Ordinance, 1980
National University of Computer and Emerging Sciences Ordinance, 2000
National University of Medical Sciences Act, 2015
National University of Modern Languages (Amendment) Ordinance, 2011
National University of Modern Languages Ordinance, 2000
National University of Pakistan Act, 2023
National University of Science and Technology Act, (NUST) , 1997
National University of Science and Technology Act, 1997
National Vocational and Technical Education Commission Ordinance, 2006
National Vocational and Technical Education Commission Ordinance, 2007
National Vocational and Technical Education Commission Ordinance, 2008
National Vocational and Technical Education Commission Ordinance, 2009
National Vocational and Technical Training Commission Act, 2011
National Zakat Foundation (Merger in Bait-ul-Mal) Ordinance, 2001
National Zakat Foundation (Merger In The Bait-Ul-Mal) Ordinance
Natural Gas (Development Surcharge) Ordinance, 1967
Natural Gas Regulatory Authority Licensing Rules, 2002
Natural Gas Regulatory Authority Ordinance, 2000
Natural Gas Tariff Rules, 2002
Naturalization Act, 1926
Naval Armaments Act, 1923
Naya Pakistan Certificates Rules, 2020
Naya Pakistan Housing and Development Authority Act, 2020
Nazaria-i-Pakistan Foundation (Repeal) Act, 2008
Neelum Valley Development Board Act, (IV of 1999)
Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002
Negotiable Instruments (Amendment) Ordinance, 1962
Negotiable Instruments Act, 1881
Net work Analyser Study Centre (Transfer to WAPD) Ordinance, 1983
New Murree Development Authority Act, 2004
Newspaper Employees (Conditions of Service) Act, 1973
Newspaper Employees (Procedure and Functions) Rules, 1977
Newsprint Control Ordinance, 1971
Nfc Institute of Engineering and Technology Multan Act, 2012
Nishtar Medical University Act, 2017(Last updated on 5-10-2017)
Non banking Finance Companies (Establishment and Regulation) Rules, 2003
Non Banking Finance Companies and Notified Entities Regulations, 2008
Non Performing Assets and Rehabilitation of Industrial Undertakings (Legal Proceedings) (Amendment Act, 2004
Non-Performing Assets and Rehabilitation of Industrial Undertakings (Legal Proceedings) Ordinance, 2000
Norrn Areas Drugs Rules, 1996
North West Frontier Constabulary Act, 1915
North West Frontier Province (Enforcement of Certain Provisions of Law) Act, (II of 1989)
North West Frontier Province (Seizure and Disposal of Motor Vehicles) Rules, 1999
North West Frontier Province Adaptation of Laws Order, 1975
North West Frontier Province Anti-Corruption Establishment Rules, 1999
North West Frontier Province Building Regulations, 1985
North West Frontier Province Bus Stands and Traffic Control (Peshawar) Ordinance, (VII of 1978)
North West Frontier Province Chashma Right Bank Canal Project (Control and Prevention of Speculation in Land) Ordinance, (V of 1971)
North West Frontier Province District Government Rules of Business, 2001
North West Frontier Province Education Code (1934)
North West Frontier Province Factories Rules, 1975
North West Frontier Province Finance Act, 1996
North West Frontier Province Finance Act, 2002
North West Frontier Province Forest Ordinance, (XIX of 2002)
North West Frontier Province Hotel Tax Rules, 2003
North West Frontier Province Local Councils (Octroi) Rules, 1984
North West Frontier Province Local Government (Amendment) Ordinance, 2005
North West Frontier Province Local Government (Conduct of Elections) Rules, 2005
North West Frontier Province Local Government Elections Ordinance, (VI of 2000)
North West Frontier Province Local Government Elections Rules, 2000
North West Frontier Province Local Government Ordinance, (XIV of 2001)
North West Frontier Province Mining Concession Rules, 1976
North West Frontier Province Mining Concession Rules, 2005
North West Frontier Province Muslim Personal Law (Shariat) Application Act, (VI of 1935)
North West Frontier Province Police (Efficiency and Discipline) Rules, 1975
North West Frontier Province Preemption Act, (X of 1987)
North West Frontier Province Prevention of Gambling Ordinance, (V of 1978)
North West Frontier Province Procurement of Goods, Works and Services Rules, 2003
North West Frontier Province Prosecution Service (Constitution, Functions and Powers) Act, (I of 2005)
North West Frontier Province Public Property (Removal of Encroachments) Act, (V of 1977)
North West Frontier Province Public Property (Removal of Encroachments) Rules, 1981
North West Frontier Province Service Tribunals Act, (I of 1974)
North West Frontier Province Tenancy Act, (XXV of 1950)
North West Frontier Province Workers Children (Education) Collection of Cess Rules, 1973
North West Frontier Province Workers Children Education Cess (Utilization) Rules, 1981
Northern Areas Council (Election) Order, 1975
Northern Areas Council Election Rules, 1975
Northern Areas Governance Order, 1994
Northern Areas Local Government Election Rules, 1979
Northern Areas Local Government Order, 1979
Northern Areas Wildlife (Protection, Preservation, Conservation and Management) Act, 1975
Northern India Canal and Drainage Act, (VIII of 1873)
Northern India Ferries Act, (XVII of 1878)
North-West Frontier Constabulary Act, 1915
North-West Frontier Province Civil Servants Act, (XVIII of 1973)
North-West Frontier Province Employment of Children Rules, 1996
North-West Frontier Province Hisba Bill, 2005
North-West Frontier Province Hisba Bill, 2006
North-West Frontier Province Local Council Servants Service Rules, 1980
North-West Frontier Province Local Government Ordinance, (IV of 1979)
North-West Frontier Province Pre-emption Act, (XIV of 1950)
North-West Frontier Province Small Industries Development Board Act, (II of 1973)
Notaries (West Pakistan Amendment) Ordinance, 1966
Notaries Ordinance, 1961
Notes on Clauses (Finance Bill, 2019)
Nots on Clauses (Finance Bill, 2017 )
Number Allocation and Administration Regulations, 2005
Number Allocation and Administration Regulations, 2011
NUR International University Lahore Act, 2015(Last updated on 24-01-2022)
Nursing Educational Institutions Rules, 2001
Oath Act, 1873
Obstructions In Fairways Act, 1881
Occupational Groups and Services (Probation, Training and Seniority) Rules, 1990
Offence of Qazf (Enforcement of Hadd) Ordinance, 1979
Offence of Zina (Enforcement of Hudood) Act, 1985
Offence of Zina (Enforcement of Hudood) Ordinance, 1979
Offences Against Property (Enforcement of Hudood) Ordinance, 1979
Offences in Respect of Banks (Special Courts) Ordinance, 1984
Office Memorandum of Finance Division (Regulation Wing)
Official Secrets (Amendment) Ordinance, 2002
Official Secrets Act, 1923
Official Trustees Act, 1913
Oil and Gas Development Company Limited Employees Service Rules, 2002
Oil and Gas Development Corporation (Re-Organization) Ordinance, 2001
Oil and Gas Development Corporation Employees (Service) Regulation, 1994
Oil and Gas Development Corporation Ordinance, 1961
Oil and Gas Regulatory Authority (Amendment) Act, 2011
Oil and Gas Regulatory Authority (Amendment) Ordinance, 2002
Oil and Gas Regulatory Authority (Amendment) Ordinance, 2008
Oil and Gas Regulatory Authority (Amendment) Ordinance, 2009
Oil and Gas Regulatory Authority Ordinance, 2002
Oil Seeds Committee Act, 1946
On-Farm Water Management and Water Users Association Ordinance, 1981
Opium Act, (I of 1878)
Organization of the Islamic Conference (Immunities and Privileges) Act, 1977
Oversight Regulations for Self-Regulatory Bodies of Accountants, 2020
PAF Air War College Institute Act, 2021
Pakistan (Adaptation of Existing Pakistan Laws) Order, 1947
Pakistan (Administration of Evacuee Property) Ordinance, (XV of 1949)
Pakistan (Army and Air Force) Reserve Act, 1950
Pakistan (Audit and Accounts) (Amendment) Order, 1996
Pakistan (Control of Entry) (Act, No. LV of 1952)
Pakistan (Exchange of Prisoners) Ordinance, 1948
Pakistan (Provincial Constitution) Order, 1947
Pakistan (Recovery of Abducted Persons) Ordinance, of 1949
Pakistan Academy of Letters Act, 2013
Pakistan Aeronautical Complex Board (Amendment) Ordinance, 2002
Pakistan Aeronautical Complex Board Employees (Service) Rules, 2002
Pakistan Aeronautical Complex Board Ordinance, 2000
Pakistan Agricultural Research Council Ordinance, 1981
Pakistan Air Force Rules, 1957
Pakistan Animal Quarantine (Import and Export of Animals and Animal Products) Ordinance, 1979
Pakistan Animal Quarantine (Import and Export of Animals and Animal Products) Rules, 1980
Pakistan Armed Forces Nursing Service Act, 1952
Pakistan Arms Ordinance, 1965
Pakistan Army (Amendment) Act, 2015
Pakistan Army (Amendment) Ordinance, 2007
Pakistan Army (Amendment) Ordinance, 2009
Pakistan Army (Amendment) Ordinance, 2015
Pakistan Army Act, 1952
Pakistan Army Rules, 1954
Pakistan Atomic Energy Commission (Amendment) Act, 2009
Pakistan Atomic Energy Commission (Amendment) Act, 2010
Pakistan Atomic Energy Commission (Amendment) Ordinance, 2007
Pakistan Atomic Energy Commission Ordinance, 1965
Pakistan Bait-ul-Maal Act, 1991
Pakistan Bait-ul-Mal (Amendment) Act, 2021
Pakistan Bait-Ul-Mal (Amendment) Ordinance, 2002
Pakistan Bait-Ul-Mal Act, 1992
Pakistan Banking (Prevention of Default and Evasion of Liabilities) Ordinance, 1947
Pakistan Banking and Finance Services Commission Act, 1992
Pakistan Bar Council Legal Education Rules, 2015
Pakistan Boy Scouts Association Ordinance, 1959
Pakistan Broadcasting Corporation (Amendment) Ordinance, 2002
Pakistan Broadcasting Corporation Act, 1973
Pakistan Cantonment Servants Rules, 1954
Pakistan Citizenship Act, 1951
Pakistan Citizenship Rules, 1952
Pakistan Civil Aviation Authority Ordinance, 1982
Pakistan Civil Service Pension Rules, 1963
Pakistan Climate Change Act, 2017
Pakistan Coast Guards Act, 1973
Pakistan Coinage (Amendment) Act, 2013
Pakistan Coinage Act, 1906
Pakistan Collage of Physicians and Surgeons Ordinance, 1962
Pakistan Commissions of Inquiry Act, 1956
Pakistan Commissions of Inquiry Act, 2017
Pakistan Cotton Standard Institute Service Rules, 1995
Pakistan Council for Science and Technology Act, 2017
Pakistan Council of Architects and Town Planners Ordinance, 1983
Pakistan Council of Research In Water Resources Act, 2007
Pakistan Council of Scientific and Industrial Research Act, 1973
Pakistan Cricket Board Elections Regulations, 2015
Pakistan Criminal Law (West Pakistan Amendment) Ordinance, 1970
Pakistan Criminal Law Amendment Act, (XIX of 1948)
Pakistan Currency Act, 1950
Pakistan Customs Tariff Rules,
Pakistan Day Memorial Cess (Punjab) Act, 1964
Pakistan Defence Officers Housing Authority Order (7 of 1980)
Pakistan Electronic Media Regulatory Authority (Amendment) Ordinance, 2007
Pakistan Electronic Media Regulatory Authority (Appeal and Review) Regulation, 2008
Pakistan Electronic Media Regulatory Authority (Radio Broadcast Station Operations) Regulations, 2012
Pakistan Electronic Media Regulatory Authority (Third Amendment) Ordinance, 2007
Pakistan Electronic Media Regulatory Authority Ordinance (PEMRA), 2002
Pakistan Electronic Media Regulatory Authority Ordinance, 2002
Pakistan Electronic Media Regulatory Authority Rules, 2002
Pakistan Electronic Media Regulatory Authority Rules, 2009
Pakistan Engineering Council (Amendment) Act, 2011
Pakistan Engineering Council (Amendment) Ordinance, 2002
Pakistan Engineering Council (Amendment) Ordinance, 2004
Pakistan Engineering Council (Amendment) Ordinance, 2005
Pakistan Engineering Council (Amendment) Ordinance, 2006
Pakistan Engineering Council (Amendment) Ordinance, 2007
Pakistan Engineering Council (Amendment) Ordinance, 2009
Pakistan Engineering Council (Second Amendment) Ordinance, 2005
Pakistan Engineering Council Act, (V of 1976)
Pakistan Engineering Council Act, 1975
Pakistan Environmental Protection Act, 1997
Pakistan Environmental Protection Agency (Review of IEE and IEA) Regulations, 2000
Pakistan Environmental Protection Ordinance 1983 (Repealed by Act, XXXIV of 1997,s.34)
Pakistan Essential Services (Maintenance) Act, 1952
Pakistan Fish Inspection and Quality Control Act, 1997
Pakistan Friendship and Commerce Treaty with Protocol signed at Washington dated 12-11-1959
Pakistan General Sales-tax Act, 1948
Pakistan Girl Guides Association Ordinance, 1960
Pakistan Global Institute Act, 2023
Pakistan Halal Authority Act, 2016
Pakistan Health Research Council Act, 2016
Pakistan Hotels and Restaurants Act, 1976
Pakistan Industrial Development Corporation (Dissolution) Ordinance, 1984
Pakistan Institute For Parliamentary Services Act, 2008
Pakistan Institute of Development Economics Act, 2010
Pakistan Institute of Development Economics Ordinance, 2006
Pakistan Institute of Development Economics Ordinance, 2007
Pakistan Institute of Development Economics Ordinance, 2009
Pakistan Institute of Engineering and Applied Sciences Ordinance, 2000
Pakistan Institute of Fashion and Design Act, 2011
Pakistan Institute of International Affairs (Administration) Ordinance, 1980
Pakistan Institute of Medical Sciences (PIMS) Act, 2023
Pakistan Institute of Medical Sciences Ordinance, (XI of 1995)
Pakistan Institute of Research and Registration of Quality Assurance Act, 2023
Pakistan Insurance Corporation (Re-Organization) Ordinance, 2000
Pakistan Insurance Corporation Act, 1952
Pakistan International Airline Corporation (Suspension of Trade Unions and Existing Agreements) Order (Repeal) Act, 2008
Pakistan International Airlines Corporation - PIA (Conversion) Act, 2016
Pakistan International Airlines Corporation (Conversion) Act, (XV of 2016)
Pakistan International Airlines Corporation Act, 1956
Pakistan International Airlines Corporation Employees (Service and Discipline) Regulations, 1985
Pakistan International Airlines, Personnel Policies Manual
Pakistan Junior Cadet Corps Act, 1953
Pakistan Kidney and Liver Institute and Research Center Act, 2014
Pakistan Kidney and Liver Institute and Research Center Act, 2019
Pakistan Legal Practitioners and Bar Councils (Second Amendment) Rules, 2013
Pakistan Legal Practitioners and Bar Councils Rules, 1976
Pakistan Madrasah Education (Establishment and Affiliation of Model Dini Madaris) Board Ordinance, 2001
Pakistan Maritime Shipping (Transfer of Managed Establishments) Ordinance, 1980
Pakistan Maritime Zones Act, 2023
Pakistan Medical and Dental Council (Amendment) Ordinance, 2014
Pakistan Medical and Dental Council Act, 2022
Pakistan Medical and Dental Council Ordinance, (II of 2019)
Pakistan Medical and Dental Council Ordinance, (XXXII of 1962)
Pakistan Medical and Dental Council Regulations 1965
Pakistan Medical and Dental Council Rules, 2010
Pakistan Medical Commission Act, 2020
Pakistan Merchant Shipping (Amendment) Ordinance, 2002
Pakistan Merchant Shipping Ordinance
Pakistan Merchant Shipping Ordinance, (LII of 2001)
Pakistan Military Academy (Degrees and Certificates) Ordinance, 1959
Pakistan Military Nursing Service Act, 1952
Pakistan Names and Emblems (Prevention of Unauthorised Use) Act, 1957
Pakistan National Accreditation Council Act, 2017
Pakistan National Council of the Arts Act, 1973
Pakistan National Service Ordinance, 1970
Pakistan National Shipping Corporation Ordinance, 1979
Pakistan Naval Academy (Award of Degrees) (Amendment) Act, 2010
Pakistan Naval Academy (Award of Degrees) Ordinance, 1965
Pakistan Navy (Amendment) Act, 2005
Pakistan Navy (Extension of Service) Act, 1950
Pakistan Navy Ordinance, 1961
Pakistan Navy Rules, 1961
Pakistan Nuclear Regulatory Authority Ordinance, 2001
Pakistan Nuclear Safety and Radiation Protection Ordinance, 1984
Pakistan Nursing Council Act, 1973
Pakistan Olympic Association Election Rules, 2012
Pakistan Ordnance Factories Board Ordinance, 1961
Pakistan Penal Code (Amendment) Act, 2010
Pakistan Penal Code (Amendment) Ordinance, 2007
Pakistan Penal Code (Amendment) Ordinance, 2009
Pakistan Penal Code (Amendment) Ordinance, 2010
Pakistan Penal Code (Second Amendment) Ordinance, 2007
Pakistan Penal Code (Third Amendment) Ordinance, 2007
Pakistan Penal Code (West Pakistan Amendment) Act, 1963
Pakistan Penal Code, 1860
Pakistan Petroleum (Refining Blending and Marketing) Rules, 1971
Pakistan Petroleum Production Rules, 1949
Pakistan Plant Quarantine Act, 1976
Pakistan Post Office Act, 1898
Pakistan Postal Services Management Board Ordinance, 2002
Pakistan Prisons Rules, 1978
Pakistan Railway Establishment Code
Pakistan Railways Police Act, 1977
Pakistan Rangers Ordinance, 1959
Pakistan Red Crescent Society Act
Pakistan Refugees Rehablitation Finance Corporation (Dissoletion) Ordinance, 1980
Pakistan Registration of Medical and Dental Practitioners Regulations, 2008
Pakistan Rehabilitation Ordinance, (XIX of 1948)
Pakistan Rehabilitation Ordinance, (XLII of 1956)
Pakistan Rehabilitation Rules, 1951
Pakistan Rules, under Muslim Family Laws Ordinance, 1961
Pakistan Science Foundation Act, 1973
Pakistan Single Window Act, 2019
Pakistan Single Window Act, 2021
Pakistan Space and Upper Atmosphere Research Commission Ordinance, 1981
Pakistan Sports Board Rules, 1981
Pakistan Standards and Quality Control Authority Act, 1996
Pakistan Standards Institution (Certification Marks) Ordinance, 1961
Pakistan Stock Exchange Rules,
Pakistan Study Centres, Act, 1976
Pakistan Telecommunication (Re-Organization) (Amendment) Act, 2006
Pakistan Telecommunication (Re-Organization) (Amendment) Ordinance, 2005
Pakistan Telecommunication (Re-organization) Act, 1996
Pakistan Telecommunication Corporation Act, 1991
Pakistan Telecommunication Ordinance, (XVI of 1990)
Pakistan Telecommunication Rules, 2000
Pakistan Territorial Force Act, 1950
Pakistan Tobacco Board (Service) Rules, 1985
Pakistan Tobacco Board Ordinance, 1968
Pakistan Tourist Guides Act, 1976
Pakistan Trade Control of Wiled Fauna and Flora Act, 2012
Pakistan Veterinary Medical Council Act, 1996
Pakistan Water and Power Development Authority Act, (XXXI of 1958)
Pakistan Water and Power Development Authority Employees (Efficiency and Discipline) Rules, 1978
Pakistan Western Railway Coaching Tariffs Rules,
Pakistan/Nigerian Draft Agreement between the Government of the Islamic Republic of Pakistan and the Government of the Federal Republic of Nigeria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income an
Panchayat Raj Act, 1947
Panel of Provisional Managers and Official Liquidators Regulations, 2019
Parks and Horticulture Authority Act, 2012
Parks and Horticulture Authority Regulations
Parsi Marriage and Divorce Act, 1936
Partition Act, 1893
Partnership Act, 1890
Partnership Act, 1932
Passport and Visa Manual 2006
Passports Act, 1974
Patent Rules, 2003
Patents (Amendment) Ordinance, 2002
Patents (Amendment) Ordinance, 2006
Patents (Amendment) Ordinance, 2007
Patents (Amendment) Ordinance, 2009
Patents (Amendment) Ordinance, 2010
Patents (Second Amendment) Ordinance, 2007
Patents and Designs Act, (II of 1911)
Patents Ordinance, 2000
Pay-As-You-Earn Scheme Act, 1973
Payment of Wages (Procedure) Rules, 1937
Payment of Wages Act, 1936
Payment Systems and Electronic Fund Transfers Act, 2007
Penal Cafe (XLV of 1888)
Penal Code (West Pakistan Amendment) Act, 1964
Penal Code (XLV of 1860)
Pensions Act, 1871
Permanent Transfer (Houses and Shops) Rules, 1961
Personal Baggage and Gift Schemes (Import of Vehicles) Rules, 2000
Petroleum Act, 1934
Petroleum Policy, 1997
Petroleum Products (Development Surcharge) Ordinance, 1961
Petroleum Products (Petroleum Development Levy) (Amendment) Ordinance, 2009
Petroleum Products (Petroleum Development Levy) Ordinance, (XXV of 1961)
Petroleum Products (Petroleum Levy) (Amendment) Act, 2011
Petroleum Products (Petroleum Levy) Ordinance, 1961
Petroleum Rules, 1937
Pharmacy Act, 1967
Pharmacy Council of Pakistan (Examination for Registration in Register B)
Pir Mehr Ali Shah Arid Agriculture University Rawalpindi Act, 1995
Pir Roshaan Institute of Progressive Sciences and Technologies, Miranshah Act, 2023
Plant Breeders Rights Act, 2016
Poisons Act, 1919
Police (Incitement to Disaffection) Act, 1922
Police Act, 1861
Police Act, 1888
Police Order (22 of 2002)
Police Order (Amendment) Act, 2017
Police Order (Amendment) Ordinance, 2004
Police Order (Amendment) Ordinance, 2005
Police Order (Amendment) Ordinance, 2006
Police Order (Amendment) Ordinance, 2007
Police Order (Amendment) Ordinance, 2009
Police Order (Second Amendment) Ordinance, 2005
Police Order (Second Amendment) Ordinance, 2006
Police Order (Third Amendment) Ordinance, 2005
Police Order (Third Amendment) Ordinance, 2006
Police Order, 2002
Police Rules, 1934
Police Service of Pakistan (Composition, Cadre and Seniority) Rules, 1985
Political Parties (Amendment) Act, 2004
Political Parties Act, 1962
Political Parties Order (20 of 2002)
Population Welfare Planning Programme (Appointment and Temination of Service) Ordinance, 1981
Port Authorities Lands and Buildings (Recovery of Possession) Ordinance, 1962
Port Qasim Authority (Amendment) Act, 2021
Port Qasim Authority (Amendment) Ordinance, 2002
Port Qasim Authority Act, 1973
Port Qasim Authority Employees Service Regulations, 2011
Ports Act, 1908
Post office Act, 1898
Post Office Manual
Post office National Savings Certificates Ordinance, 1944
Power Alcohol Ordinance, 1954
Power Alcohol Ordinance, 1959
Powers-of-Attorney Act, 1882
Pre-emption Act, of 1905
Preparation of Electoral Rolls (Federally Administered Tribal Areas) (Amendment) Order, 1996
Preparation of Electoral Rolls (Federally Administered Tribal Areas) (Repeal) Order, 1998
President To Hold Another office Act, 2004
Presidents (Salary, Allowances and Privileges) (Amendment) Ordinance, 2002
Presidents Order No. 1
Presidents Order No. 2
Presidents Order No. 3
Presidents Order No. 4
Presidents Order No. 5
Presidents Order No. 6
Presidents Order No. 7
Presidents Order No. 8
Presidents Pension Act, 1974
Presidents Pension Act, 1975
Presidents Salary, Allowances and Privileges Act, 1975
Press (Emergency Powers) Act, (XXIII of 1931)
Press Council of Pakistan Ordinance, 2002
Press, Newspaper, News Agencies and Books Registration Ordinance, 2002
Press, Newspapers, News Agencies and Books Registration (Amendment) Ordinance, 2007
Preston Institute of Management, Science and Technology Ordinance, (Sindh Ordinance) 2001
Prevention and Control of Human Trafficking Ordinance, 2002
Prevention of Anti-National activities Act, 1974
Prevention of Corruption (West Pakistan Amendment) Ordinance, 1960
Prevention of Corruption (West Pakistan Amendment) Ordinance, 1970
Prevention of Corruption Act, (West Pakistan Extension) Ordinance, 1958
Prevention of Corruption Act, 1947
Prevention of Cruelty To Animals Act, 1890
Prevention of Electronic Crimes Act, 2016
Prevention of Electronic Crimes Ordinance, 2007
Prevention of Electronic Crimes Ordinance, 2008
Prevention of Electronic Crimes Ordinance, 2009
Prevention of Gambling Act, 1977
Prevention of Seditious Meetings Act, 1911
Prevention of Smuggling (Special Powers) Ordinance, (XVIII of 1957)
Prevention of Smuggling Act, (LVIII of 1952)
Prevention of Smuggling Act, 1977
Prevention of Smuggling of Migrants Act, 2018
Prevention of Trafficking In Persons Act, 2018
Price Control and Prevention of Profiteering and Hoarding (Amendment Ordinance, 2007
Price Control and Prevention of Profiteering and Hoarding (Amendment) Ordinance, 2009
Price Control and Prevention of Profiteering and Hoarding (Amendment) Ordinance, 2010
Price Control and Prevention of Profiteering and Hoarding Act, 1977
Prime Minister S (Salary, Allowances and Privileges) (Amendment) Ordinance, 2002
Prime Ministers Salary, Allowances and Privileges Act, 1975
Prisoners Act, 1900
Prisons Act, 1894
Private Military Organisations (Abolition and Prohibition) Act, 1974
Private Military Organizations (Abolition and Prohibition) Act, 1973
Private Placement of Securities Rules, 2016
Private Placement of Securities Rules, 2017
Private Power and Infrastructure Board Act, 2012
Private Security Companies Ordinance, 2001
Privately Managed School and Colleges (Taking Over) Regulations (118 of 1972)
Privatisation Commission Ordinance, 2000
Privatization Commission (Amendment) Ordinance, 2002
Privy Purses (Charges Expenditure) Act, 1968
Prize Bond Rules, 1999
Probation of offenders (Amendment) Ordinance, 2002
Probationof offender Ordinance, 1960
Proclamation of Emergency
Professional Clearing Members (Licensing and Operations) Regulations, 2017
Professions Tax Limitation Act, 1941
Prohibition (Enforcement of Hadd) Order, 1979
Prohibition of Smoking and Protection of Non-Smokers Health Ordinance, 2002
Promotion Policy, 2010
Prospectus for Undergraduate Programme NED University of Engineering and Technology, 2016
Prospectus of Bahauddin Zakariya University, Multan, 2006
Prospectus of Bolan Medical College, year 2000-2001
Prospectus of Government Medical Colleges in Punjab
Protection Against Harassment of Women at Workplace Act, 2010
Protection of Animals Act, 1911
Protection of Breast Feeding and Child Nutrition Ordinance, 2002
Protection of Communal Properties of Minorities Ordinance, 2002
Protection of Economic Reform Act, 1992
Protection of Economic Reforms (Amendment) Ordinance, 2018
Protection of Journalists and Media Professionals Act, 2021
Protection of Pakistan (Amendment) Ordinance, 2014
Protection of Pakistan Act, 2014
Protection of Pakistan Ordinance, 2013
Protection of Ports (Special Measures) Act, 1948
Protection of Women (Criminal Laws Amendment) Act, 2006
Provident Funds Act, 1925
Provincial Assembly of Punjab Privileges (Repeal and Revival) Act, 2022
Provincial Assembly of Punjab Privileges Act, 1972
Provincial Assembly of Punjab Secretariat Services Act, 2019
Provincial Assembly of Balochistan, Rules of Procedure and Conduct of Business, 1974
Provincial Assembly of the Punjab Privileges Act, (II of 1972)
Provincial Constitution Order, 1999
Provincial Employees Social Security (Amendment) Ordinance, 2002
Provincial Employees Social Security (Contribution) Rules, 1968
Provincial Employees Social Security Ordinance, 1965
Provincial Industrial Development Corporation (West Pakistan Amendment) Act, 1967
Provincial Industrial Development Corporation (West Pakistan Amendment) Ordinance 1964
Provincial Industrial Development Corporation (West Pakistan Amendment) Ordinance, 1963
Provincial Industrial Development Corporation (West Pakistan Amendment) Ordinance, 1965
Provincial Industrial Development Corporation (West Pakistan) Ordinance, 1962
Provincial Insolvency (West Pakistan Amendment) Ordinance 1959
Provincial Insolvency Act, 1920
Provincial Labour Laws (Application to the Tribal Areas of Baluchistan) Regulation, 1974
Provincial Maintenance of Public Order Ordinance, (XXXI of 1960)
Provincial Motor Vehicles ( Amendment) Ordinance, 2008
Provincial Motor Vehicles (Amendment) Act, 2013
Provincial Motor Vehicles Ordinance, 1965
Provincial Motor Vehicles Rules, 1969
Provincial Service Tribunals (Extension of Provisions of The Constitution) Act, 1974
Provincial Small Cause Courts Act, 1887
Provincially Administered Tribal Areas Regulation (II of 1975)
Provisional Collection of Taxes Act, 1931
Provisional Constitution Order (1 of 1981)
Prudential Regulations for Consumer Financing (State Bank of Pakistan)
Public Accountants Default Act, 1850
Public and Representative Offices (Disqualification) Act, 1949
Public Companies (Employees Stock Option Scheme) Rules, 2001
Public Debt (Amendment) Ordinance, 2002
Public Debt Act, 1944
Public Defender and Legal Aid office Ordinance, 2009
Public Finance Management Act, 2019
Public Gambling (Repeal) Act, 1985
Public Gambling Act, 1867
Public Health (Emergency Provision) Ordinance, 1944
Public Investments (Financial Safeguards) (Amendment) Ordinance, 2005
Public Investments (Financial Safeguards) (Amendment) Ordinance, 2006
Public Investments (Financial Safeguards) Ordinance, 1960
Public of The Holy Quran (Elimination of Printing Errors) Act, 1973
Public Offering (Regulated Securities activities Licensing) Regulations, 2017
Public Offering of Securities Rules, 2016
Public Offering Regulations, 2017
Public Order (Meetings) Ordinance, 1958
Public Order (Political Uniforms) Ordinance, 1958
Public Private Partnership Authority (Amendment) Act, 2021
Public Private Partnership Authority Act, (VIII of 2017)
Public Procurement Regulatory Authority (Amendment) Ordinance, 2020
Public Procurement Regulatory Authority Ordinance (PPRA), 2002
Public Procurement Rules, 2004
Public Sector Companies (Appointment of Chief Executive) Guidelines, 2015
Public Sector Companies (Corporate Governance) Rules, 2013
Public Sector Universities (Amendment) Act, (LX of 2012)
Public Servants (Inquiries) Act, 1850
Public Service Act, 1999
Public Services Act, 2014
Publication of Holy Quran (Elimination of Printing and Recording Errors) Rules, 1973
Publication of Laws of Pakistan (Regulation) Ordinance, 2015
Publication of Laws of Pakistan Act, 2016
Publication of the Holy Quran (Elimination of Printing Errors) Act, 1973
Punjab (Gazetted) Civil Services (Revision of Pay) Rules, 1951
Punjab (Multan) Timber Market Act, 1973
Punjab (Universities) Removal of Undesirable Government Servants Ordinance,1962
Punjab Aab-e-Pak Authority Act, 2019
Punjab Abolition of Jagirs Act, 1952
Punjab Acquisition of Land (Housing) (Repeal) Act, 1985
Punjab Acquisition of Land (Housing) Act, 1973
Punjab Acquisition of Property (Residence of Government Officials) Ordinance, 1963
Punjab Acquisition of Property (WAPDA House) Ordinance, 1963
Punjab Acquisition of Property (WAPDA Office) (Second) Ordinance, 1963
Punjab Ad hoc Public Accounts Committee (Compositions and Functions) Ordinance, 2002
Punjab Administrative Vigilance Commission (Repeal) Ordinance, 1982
Punjab Advisors (Salary, Allowances and Privileges) Ordinance, 2002
Punjab Aerial Ropeways Act, 1926
Punjab Agricultural Development and Supplies Corporation Act, 1973
Punjab Agricultural Development Finance Corporation (Recovery of Arrears) Act, 1958
Punjab Agricultural Income Tax (Amendment) Ordinance, 2000
Punjab Agricultural Income Tax Act, 1997
Punjab Agricultural Income Tax Rules, 1997
Punjab Agricultural Income Tax Rules, 2001
Punjab Agricultural Marketing Regulatory Authority Act, 2018
Punjab Agricultural Pesticides Rules, 2018
Punjab Agricultural Pests Ordinance, 1959
Punjab Agricultural Produce Markets (General) Rules, 1979
Punjab Agricultural Research Board Act, 1997
Punjab Agriculture, Food and Drug Authority Act, 2016
Punjab Agriculturists Loans Act, 1958
Punjab Alienation of Land Act, 1900
Punjab Alternate Dispute Resolution Act, 2019
Punjab Animal Health Act, 2019
Punjab Animals Feed Stuff and Compound Feed Act, 2016
Punjab Animals Slaughter Control Act, 1963
Punjab Anti-Corruption Establishment Ordinance, 1961
Punjab Anti-Corruption Establishment Rules, 1985
Punjab Anti-Corruption Establishment Rules, 2014
Punjab Apprenticeship Act, 2021
Punjab Arms Ordinance, 1965
Punjab Autonomous Bodies Immovable Property (Ejectment of Unauthorised Occupants) Ordinance, 1965
Punjab Bait-ul-Maal Act, 1991
Punjab Blood Transfusion Safety Act, 2016
Punjab Board of Revenue Act, 1957
Punjab Board of Technical Education Ordinance, 1962
Punjab Boards of Intermediate and Secondary Education Act, 1976
Punjab Border Military Police Act, 1904
Punjab Borstal Act, 1926
Punjab Bus Stands and Traffic Control (Gujranwala) Ordinance, 1963
Punjab Bus Stands and Traffic Control (Lahore) Ordinance, (XIX of 1963)
Punjab Capital Value Tax Rules 2010
Punjab Central Business District Development Authority Act, 2021
Punjab Charities Act, 2018
Punjab Civil Administration Act, 2017
Punjab Civil Courts Ordinance, (II of 1962)
Punjab Civil Courts Ordinance, 1962
Punjab Civil Servants (Appointment and Conditions of Service) Rules, 1974
Punjab Civil Servants (Directory Retirement from Service) Rules, 2021
Punjab Civil Servants (E&D) Rules, 1999
Punjab Civil Servants (Efficiency and Discipline) Rules, 1973
Punjab Civil Servants (Efficiency and Discipline) Rules, 1975)
Punjab Civil Servants (Efficiency and Discipline) Rules, 1999)
Punjab Civil Servants Act, 1974
Punjab Civil Services Pension Rules, 1963
Punjab Civilian Victims of Terrorism (Relief and Rehabilitation) Act, 2016
Punjab Commercial Courts Ordinance, 2021
Punjab Commission for Regularization of Irregular Housing Schemes Act, 2021
Punjab Commission on Status of Women Act, 2014
Punjab Community Safety Act, 2021
Punjab Compulsory Teaching of Holy Quran Act, 2018(Last updated on 09-06-2021)
Punjab Conferment of Proprietary Rights on Non-Proprietors in Abadi Deh Act, 1995
Punjab Conferment of Proprietary Rights on Occupancy Tenants and Muqarraridars Act, 2012
Punjab Consolidation of Holdings Act, (IV of 1936)
Punjab Consolidation of Holdings Ordinance, 1960
Punjab Consolidation of Holdings Rules, 1960
Punjab Consumer Protection Act, (II of 2005)
Punjab Consumer Protection Act, 2005
Punjab Control of Goondas (Removal of Doubts) Ordinance, 1972
Punjab Control of Goondas Act, (XIV of 1951)
Punjab Control of Goondas Ordinance, 1959
Punjab Control of Goondas Rules, 1951
Punjab Cooperative Societies (Repayment of Loans) Ordinance, 1966
Punjab Copying Fees Act, 1936
Punjab Corporation Employees (Special Powers) Ordinance, 1978
Punjab Cotton Control (Validation of Levy of Fees) Ordinance, 1971
Punjab Cotton Control (Validation of Transportation Fee) Act, 1974
Punjab Cotton Control Act, 1949
Punjab Cotton Control Ordinance, 1966
Punjab Council of Arts Act, 1975
Punjab Court Fee Stamp Rules, 1934
Punjab Court Fees (Abolition) Ordinance, 1983
Punjab Court of Wards Act, 1903
Punjab Courts Act, (VI of 1918)
Punjab Criminal Procedure (Election Offences) Amendment Act, 1936
Punjab Criminal Prosecution Service (Constitution, Functions and Powers) Act, 2006
Punjab Criminal Prosecution Service Inspectorate Act, 2018
Punjab Curriculum and Textbook Board Act, 2015
Punjab Curriculum Authority Act, (XLIX of 2012)
Punjab Custom (Power to Contest) Act, of 1920
Punjab Daanish Schools and Centers of Excellence Authority Act, 2010
Punjab Debtors Protection Act, 1936
Punjab Departmental Inquiries (Powers) Act, 1958
Punjab Destitute and Neglected Children Act, 2004
Punjab Development of Cities Act, (XIX of 1976)
Punjab Development of Cities Act, 1976
Punjab Development of Damaged Areas Act, 1952
Punjab District (Reconstitution) Ordinance, 1960
Punjab District Board Rules, 1926
Punjab District Boards Act, (XX of 1883)
Punjab District Government and Tehsil Municipal Administration (Budget) Rules, 2003
Punjab Domestic workers Act, 2019
Punjab Drugs Rules, 1988
Punjab Duty on Excessive Wastage of Spirits in Distilleries (Validation) Ordinance, 1969
Punjab Economic Research Institute Ordinance, 1980
Punjab Education Foundation Act, 2004
Punjab Education Initiatives Management Authority Act, 2018
Punjab Educational Institutions (Reconstitution) Act, 2021
Punjab Educators Recruitment Policy, 2012
Punjab Ehsaas Programme Act, 2022
Punjab Election Petitions Rules, 1990
Punjab Electricity (Emergency Powers) (Control of Supply) Act, 1949
Punjab Electricity (Emergency Powers) Act, 1941
Punjab Electricity Act, 1939
Punjab Electronic Invoice Monitoring System Rules, 2019
Punjab Emergency Service Act, 2006
Punjab Employees Efficiency, Discipline and Accountability Act, 2006
Punjab Employees Special Allowances (Payment) Act, (H of 1989)
Punjab Employment of Children (Workshop) Rules, 1939
Punjab Empowerment of Persons with Disabilities Act, 2022
Punjab Enforcement of Womens Property Rights Act, 2021
Punjab Entertainments Duty Act, 1958
Punjab Environmental Protection (Amendment) Act, (XXXV of 2012)
Punjab Environmental Protection Act, (XXXIV of 1997)
Punjab Environmental Protection Act, 1997
Punjab Environmental Protection Base Transceiver Station (BTS) Regulations, 2012
Punjab Essential Articles (Control) Act, 1973
Punjab Essential Services (Maintenance) Act, 1958
Punjab Examination Commission Act, 2010
Punjab Excise Act, 1914
Punjab Excise and Taxation Department Delegation of Powers Rules, 1975
Punjab Fair Price Shops (Factories) Ordinance, 1971
Punjab Fair Representation of Women Act, 2014
Punjab Family Courts (Amendment) Act, 2015
Punjab Fertilizers (Control) Order, 1973
Punjab Finance Act, 1963
Punjab Finance Act, 1964
Punjab Finance Act, 1965
Punjab Finance Act, 1966
Punjab Finance Act, 1967
Punjab Finance Act, 1968
Punjab Finance Act, 1969
Punjab Finance Act, 1970
Punjab Finance Act, 1971
Punjab Finance Act, 1972
Punjab Finance Act, 1973
Punjab Finance Act, 1974
Punjab Finance Act, 1975
Punjab Finance Act, 1977
Punjab Finance Act, 1978
Punjab Finance Act, 1980
Punjab Finance Act, 1981
Punjab Finance Act, 1985
Punjab Finance Act, 1986
Punjab Finance Act, 1987
Punjab Finance Act, 1990
Punjab Finance Act, 1992
Punjab Finance Act, 1994
Punjab Finance Act, 1995
Punjab Finance Act, 1996
Punjab Finance Act, 1997
Punjab Finance Act, 1998
Punjab Finance Act, 1999
Punjab Finance Act, 2000
Punjab Finance Act, 2001
Punjab Finance Act, 2002
Punjab Finance Act, 2003
Punjab Finance Act, 2004
Punjab Finance Act, 2005
Punjab Finance Act, 2006
Punjab Finance Act, 2007
Punjab Finance Act, 2008
Punjab Finance Act, 2009
Punjab Finance Act, 2010
Punjab Finance Act, 2011
Punjab Finance Act, 2012
Punjab Finance Act, 2013
Punjab Finance Act, 2014
Punjab Finance Act, 2015
Punjab Finance Act, 2016
Punjab Finance Act, 2017
Punjab Finance Act, 2018
Punjab Finance Act, 2019
Punjab Finance Act, 2020
Punjab Finance Act, 2021
Punjab Finance Bill, 2016
Punjab Finance Bill, 2017
Punjab Finance Bill, 2018
Punjab Finance Bill, 2021
Punjab Firewood and Charcoal (Restriction) Act, 1964
Punjab Fisheries Ordinance, 1961
Punjab Flood Plain Regulation Act, 2016
Punjab Flood Relief Cess Act, 1973
Punjab Food Authority Act, 2011
Punjab Food Stuffs Control Act, 1958
Punjab Foodgrains (Export Control) Order, 1952
Punjab Foodstuffs (Control) Act, 1958
Punjab Forensic Science Agency Act, 2007
Punjab Forest (Sale of Timber) Act, 1913
Punjab Free and Compulsory Education Act, 2014
Punjab General Clauses Act, 1898
Punjab General Clauses Act, 1956
Punjab General Provident Fund Rules, 1978
Punjab General Provident Investment Fund Act, 2009
Punjab General Sales Tax Rules, 1941
Punjab Goats (Restriction) Ordinance, 1959
Punjab Government Dues Recovery Ordinance, 1962
Punjab Government Educational and Training Institutions Ordinance, 1960
Punjab Government Employees Welfare Fund Ordinance, 1969
Punjab Government Lands (Resumption of Grants and Extinguishment of Rights) Act, 1950
Punjab Government Lands and Buildings (Recovery of Possession) Ordinance, 1966
Punjab Government Rules of Business, 1974
Punjab Government Rules of Business, 2011
Punjab Government Servants (Benevolent Fund) Ordinance, 1960
Punjab Government Servants Housing Foundation Act, 2004
Punjab Government Servants Housing Foundation Rules, 2005
Punjab Graveyards (Preservation and Maintenance) Act, 1958
Punjab Halal Development Agency Act, 2016
Punjab Health Foundation Act, 1992
Punjab Healthcare Commission Act, 2010
Punjab Hepatitis Act, 2018
Punjab Heritage Foundation Act, 2005
Punjab Higher Education Commission Act, 2014
Punjab Highways Ordinance, 1959
Punjab Hindu Womens Rights to Agricultural Land Ordinance, 1959
Punjab Historical Mosques and Shrines Fund Cess Ordinance, 1960
Punjab Holy Quran (Printing and Recording) Act, 2011
Punjab Home-based Workers Act, 2023
Punjab Horse Race Betting Tax Act, 1958
Punjab Housing and Town Planning Agency Ordinance, 2002
Punjab Immovable Property Tax Act, 1958
Punjab Immovable Property Tax Rules, 1958
Punjab Industrial and Commercial Employment (Standing Orders) Amendment Act, 2012
Punjab Industrial Development Board Act, 1973
Punjab Industrial Relations Act, 2010
Punjab Industries (Control on Establishment and Enlargement) Ordinance, 1963
Punjab Infectious Diseases (Prevention and Control) Act, 2020
Punjab Information of Temporary Residents Act, 2015
Punjab Information Technology Board Ordinance, 1999
Punjab Infrastructure Development Cess Act, 2015
Punjab Institute of Language, Art and Culture Act, 2004
Punjab Institute of Quran and Seerat Studies Act, 2014
Punjab Institute of Textile Technology Cess Act, 1962
Punjab Irrigation and Drainage (Pilot Area Water Board) Rules, 2005
Punjab Irrigation and Drainage Authority (Pilot Farmers Organizations) Rules, 2005
Punjab Irrigation and Drainage Authority Act, 1997
Punjab Irrigation, Drainage and Rivers Act, 2023
Punjab Jinnah Abadis for Non-Proprietors in Rural Areas Act, 1986
Punjab Journalists Housing Foundation Act, 2004
Punjab Judicial Academy Act, 2007
Punjab Judicial Service Rules, 1994
Punjab Juvenile Smoking Ordinance, 1959
Punjab Katchi Abadis Act, 1992
Punjab Khal Panchayat Act, 2019
Punjab Kinnaird College for Women Lahore Ordinance, 2002
Punjab Land Acquisition (Housing) Rules, 1973
Punjab Land Acquisition Act, 1974
Punjab Land Acquisition Rules, 1983
Punjab Land Administration and Management Mannual
Punjab Land Disposition (Saving of Shamilat) Ordinance, 1959
Punjab Land Dispositions (Saving of Shamilat) Act, 1951
Punjab Land Improvement Tax Act, 1975
Punjab Land Preservation (Extension to Dera Ghazi Khan Excluded Area) Regulation, 1959
Punjab Land Preservation Act, 1900
Punjab Land Records Authority Act, 2017
Punjab Land Reforms (Procedure for Ejectment Suits) Rules, 1977
Punjab Land Reforms Rules, 1972
Punjab Land Revenue (Abolition) Act, 1998
Punjab Land Revenue Act, 1887
Punjab Land Revenue Act, 1967
Punjab Land Revenue Rules, 1968
Punjab Land Use (Classification, Reclassification and Redevelopment) Rules, 2009
Punjab Land Utilization Authority Ordinance, 1981
Punjab Law Department Manual, 1938
Punjab Laws Act, 1872
Punjab Legal Aid Act, 2018
Punjab Legal Practitioners and Bar Councils Rules, 1974
Punjab Letters of Administration and Succession Certificates Act, 2021
Punjab Limitation (Custom) Act, (I of 1920)
Punjab Liquor License Rules, Rule
Punjab Livestock Associations and Livestock Associations? Unions (Registration and Control) Ordinance, 1979
Punjab Livestock Breeding Act, 2014
Punjab Livestock, Dairy and Poultry Development Board Act, 1974
Punjab Local Council (Property) Rules, 2003
Punjab Local Council Service (Appointment and Conditions of Service) Rules, 1983
Punjab Local Councils (Contract,) Rules, 1981
Punjab Local Councils (Election) Rules, 1979
Punjab Local Councils (Lease) Rules, 1990
Punjab Local Councils High Schools (Taking Over) Ordinance, 1970
Punjab Local Government (Auctioning of Collection Rights) Rules, 2003
Punjab Local Government (Conduct of Elections) Rules, 2013
Punjab Local Government (Contract,) Rules, 2003
Punjab Local Government (Fee for Licensing and Permits and Licensing of Professions and Vocations) Rules, 2002
Punjab Local Government (Re-Call Motions Against Nazim and Naib Nazim) Rules, 2003
Punjab Local Government (Resignation) Rules, 2016
Punjab Local Government (Tax on Transfer of Immovable Property) Rules, 2001
Punjab Local Government (Vote of No Confidence) Rules, 2018
Punjab Local Government Act, 2013
Punjab Local Government Act, 2019
Punjab Local Government Act, 2022
Punjab Local Government Election Rules, 2005
Punjab Local Government Elections Ordinance, 2000
Punjab Local Government Elections Rules, 2000
Punjab Local Government Elections Rules, 2001
Punjab Local Government Elections Rules, 2003
Punjab Local Government Elections Rules, 2005
Punjab Local Government Institutions (Dissolution) (Extension of Limitation) Ordinance, 1971
Punjab Local Government Ordinance, 1979
Punjab Local Government Ordinance, 2001
Punjab Local Government Ordinance, 2005
Punjab Local Governments (Delimitation) Rules, 2013
Punjab Local Govt, Ordinance, 2001
Punjab Local Option (Repeal) Ordinance, 1985
Punjab Luxury House Tax Rules, 2014
Punjab Maintenance of Public Order Ordinance, 1960
Punjab Marriage Function Act, 2016
Punjab Marriage Functions (Prohibition of Ostentatious Displays and Wasteful Expenses) (Repeal) Act, 2006
Punjab Masstransit Authority Act, 2015
Punjab Maternity Benefit Ordinance, 1958
Punjab Medical and Health Institutions Act, 2003
Punjab Medical Teaching Institutions (Reforms) Act, 2020
Punjab Military Transport Act, 1916
Punjab Milk Boards Ordinance, 1963
Punjab Mineral Development Corporation Act, (XXXIII of 1975)
Punjab Minerals (Cancellation of Sand Leases in Restricted Areas) Ordinance, 1984
Punjab Minimum Wages Act, 2019
Punjab Mining Concession Rules, 1986
Punjab Mining Concession Rules, 1990
Punjab Mining Concession Rules, 2002
Punjab Ministers (Salaries, Allowances and Privileges) Act, 1975
Punjab Minor Canals Act, 1905
Punjab Minor Mineral (Cancellation of Leases) Act, 1977
Punjab Money Lenders Ordinance, XXIX of 1960
Punjab Motor Vehicle Transaction Licensees Act, 2015
Punjab Motor Vehicles Taxation Act, 1958
Punjab Municipal (Executive Officer) Act, 1931
Punjab Municipal Act, 1911
Punjab Municipal Election Rules, 1952
Punjab Murderous Outrages Act, 1867
Punjab Muslim Personal Law (Shariat) Application (Removal of Difficulties) Act, 1975
Punjab Muslim Personal Law (Shariat) Application (Removal of Doubts) Ordinance, 1972
Punjab Muslim Personal Law (Shariat) Application Act, 1948
Punjab National Calamities (Prevention and Relief) Act, 1958
Punjab Occupational Safety and Health Act, 2019
Punjab Office of Ombudsman Act, 1997
Punjab Ordinance, 1946
Punjab Overseas Pakistan Commission Act, 2014
Punjab Overseas Pakistanis Commission Act, 2021
Punjab Panah Gah Authority Act, 2021
Punjab Parliamentary Secretaries (Salary, Allowances and Privileges) Ordinance, 2002
Punjab Partition of Immovable Property Act, 2012
Punjab Pension Fund Act, 2007
Punjab Pesticides Rules, 2018
Punjab Plantation and Maintenance of Trees Act, 1974
Punjab Police (Efficiency and Discipline) Rules, 1975
Punjab Police Rules, 1934
Punjab Poultry Production Act, 2016
Punjab Power Development Board Act, 2011
Punjab Pre-emption (Removal of Doubts) Ordinance, 1972
Punjab Pre-emption Act, 1913
Punjab Pre-emption Act, 1991
Punjab Pre-emption Ordinance, 1990
Punjab Prevention of Conflict of Interest Act, 2019
Punjab Prevention of Gambling Ordinance, 1978
Punjab Prevention of Hoarding Act, 2020
Punjab Prevention of Speculation in Essential Commodities Act, 2021
Punjab Private Colleges (Management & Control) Ordinance, 1970
Punjab Private Educational Institutions (Promotion and Regulation) Ordinance, 1984
Punjab Private Security Companies (Regulation and Control) Ordinance, 2002
Punjab Private Site Development Schemes (Regulation) Rules, 2005
Punjab Privatization Board (Repeal) Act, 2021
Punjab Privatization Board Act, (IV of 2010)
Punjab Privy Purses (Charged Expenditure) Ordinance, 1969
Punjab Probation and Parole Service Act, 2019
Punjab Procurement Regulatory Authority Act, 2009
Punjab Procurement Rules, 2009
Punjab Procurement Rules, 2014
Punjab Professions & Trades Tax Rules, 1977
Punjab Prohibition of Child Labour at Brick Kilns Act, 2016
Punjab Prohibition of Expressing Matters on Walls Act, 1995
Punjab Prohibition of Interest on Private Loans Act, 2022
Punjab Prohibition of Kite Flying Ordinance, 2001
Punjab Prohibition of Private Money Lending Act, 2007
Punjab Prohibition of Smoking in Cinema Houses Ordinance, 1960
Punjab Prohibition on ManuFacture Use Sale and Import of Polythene Bags (Black Or Polythene Bags Below Fifteen Micron Thickness) Ordinance, (IX of 2002)
Punjab Protected Areas Act, 2020
Punjab Protection Against Harassment of Women at The Workplace (Amendment) Act, 2012
Punjab Protection and Restoration of Tenancy Rights Act, 1950
Punjab Protection of Women against Violence Act, 2016
Punjab Provincial Assembly (Salaries, Allowances and Privileges of Members) Act, 1974
Punjab Provincial Assembly Deputy Speaker (Salary, Allowances and Privileges) Act, 1975
Punjab Provincial Assembly Speaker (Salary, Allowances and Privileges) Act, 1975
Punjab Public Financial Management Act, 2022
Punjab Public Private Partnership Act, 2019
Punjab Public Safety Act, (II of 1947)
Punjab Public Safety Act, (XVIII of 1949)
Punjab Public Service Commission (Functions) Rules, 1978
Punjab Public Service Commission Examination Reforms Act, 1977
Punjab Public Service Commission Ordinance, 1978
Punjab Public Service Commission Regulations, 1987
Punjab Public Service Commission Regulations, 2000
Punjab Public Service Commission Regulations, 2016
Punjab Public Works Subordinate Service Rules,
Punjab Pure Food Act, (VII of 1929)
Punjab Pure Food Ordinance, 1960
Punjab Pure Food Stuffs (Control) Act, (XX of 1958)
Punjab Qaumi Razakars Ordinance, 1965
Punjab Real Estate Agents and Motor Vehicles Dealers (Regulation of Business) Ordinance, 1980
Punjab Recovery of Cost (Copies of Essential Revenue Records) Ordinance,1963
Punjab Redemption and Restitution of Mortgaged Lands Act, 1964
Punjab Registration of Godowns Act, 2014
Punjab Registration of Money lenders Act, (III of 1938)
Punjab Registration Rules, 1929
Punjab Regularization of Service Act, 2018
Punjab Relief of Indebtedness Act, (VII of 1934)
Punjab Relief of Indebtedness Act, 1934
Punjab Relief of Indebtedness Ordinance, 1960
Punjab Removal from Service (Special Powers) Ordinance, (XVII of 2000)
Punjab Rented Premises Act, 2009
Punjab Rented Premises Ordinance, 2007
Punjab Reproductive, Maternal, Neo-natal and Child Health Authority Act, 2014
Punjab Requisitioned Land (Continuance) Act, 1958
Punjab Requisitioning of Immovable Property (Temporary Powers) Act, 1956
Punjab Requisitioning of Immovable Property (Temporary Powers) Ordinance, (III of 1955)
Punjab Requisitioning of Motor Vehicles (Temporary Powers) Ordinance, 1970
Punjab Restitution of Mortgaged Lands Act, (IV of 1938)
Punjab Restriction on Employment of Children Act, 2016
Punjab Revenue Act, (XVII of 1887)
Punjab Revenue Authority (amendment) Act, 2016
Punjab Revenue Authority (Amendment) Ordinance, 2015
Punjab Revenue Authority Act, 2012
Punjab Revenue Department (Revenue Administration Posts) Rules, 1990
Punjab Revision of Emoluments of Public Representatives Act, 2006
Punjab Rice (Restrictions on Cultivation) Ordinance, 1959
Punjab Right to Public Services Act, 2019
Punjab Road Safety Authority Act, 2023
Punjab Road Transport Board Removal of Undesirable Employees Ordinance, 1965
Punjab Road Transport Board Rules, 1952
Punjab Safe Cities Authority Act, 2016
Punjab Safe Medical Supplies Authority Act, 2018
Punjab Sales Tax on Service (Refund) Rules, 2019
Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012
Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules, 2012
Punjab Sales Tax on Services (Audit) Rules, 2012
Punjab Sales Tax on Services (Definitions) Rules, 2012
Punjab Sales Tax on Services (Determination of Minimum Tax Liability) Regulations, 2019
Punjab Sales Tax on Services (Enforcement) Rules, 2014
Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012
Punjab Sales Tax on Services (Withholding) Rules, 2012
Punjab Sales Tax on Services (Withholding) Rules, 2015
Punjab Sales Tax on Services Act, 2012
Punjab Sales Tax Ordinance, 2000
Punjab Science Agency Act, 2007
Punjab Secretariat Allowance (Withdrawal) Act, 1997
Punjab Security of Vulnerable Establishments Act, 2015
Punjab Seed Corporation Act, 1976
Punjab Seeds and Fruit Plants Ordinance, 1965
Punjab Seized and Freezed Facilities (Hospitals and Dispensaries) Act, 2019
Punjab Sentencing Act, 2019
Punjab Service Tribunals Act, (IX of 1974)
Punjab Services and General Administration Department (S&GAD) Allotment Policy
Punjab Shehr-e-Khamoshan Authority Act, 2017
Punjab Shops and Establishments Ordinance, 1969
Punjab Sikh Anand Karaj Marriage Act, 2018
Punjab Silk Worms (Regulation and Control) Ordinance, 1972
Punjab Skills Development Authority Act, 2019
Punjab Small Industries Corporation Act, 1973
Punjab Small Towns Act, (II of 1922)
Punjab Social Protection Authority Act, 2015
Punjab Social Services Board Ordinance, 1970
Punjab Soil Reclamation Act, (XXI of 1952)
Punjab Sound Systems (Regulation) Act, 2015
Punjab Special Assistants (Salary, Allowances and Privileges) Ordinance, 2002
Punjab Special Premises (Preservation) Ordinance, 1985
Punjab Special Protection Unit Act, 2016
Punjab Stamps (Yardstick Urban Lands) Rules, 1999
Punjab State Aid to Industries Act, 1935
Punjab Strategic Coordination Act, 2014
Punjab Subordinate Judiciary Service Tribunal Act, 1991
Punjab Sugar Factories Control Rules, 1950
Punjab Suppression of Prostitution Ordinance, 1961
Punjab Survey and Rectangulation of Lands Ordinance, 1959
Punjab Suspension of Local Councils Ordinance, 1999
Punjab Taunsa Barrage Betterment Tax Ordinance, 1971
Punjab Technical Education and Vocational Training Authority Act, 2010
Punjab Tenancy (Validation and Extension of Period for Payment of Compensation) Ordinance, 1969
Punjab Tenancy Act, (XVI of 1887)
Punjab Tendoo Leaves (Prohibition on Possession and Use in Border Belt) Act, 1974
Punjab Textbook Board Ordinance, (XLI of 1962)
Punjab Thal (Increase in Value) Ordinance, 1978
Punjab Tianjin University of Technology Lahore Act, 2018
Punjab Timber Market (Lahore) Ordinance, 1963
Punjab Tobacco Vend Act, 1958
Punjab Tolls on Roads and Bridges Ordinance, 1962
Punjab Town Improvement Act, (IV of 1922)
Punjab Transparency and Right to Information Act, 2013
Punjab Tribunals of Inquiry Ordinance, 1969
Punjab Trusts Act, 2020
Punjab Undesirable Companies Ordinance, 1959
Punjab Undesirable Cooperative Societies (Dissolution) Act, 1993
Punjab Undesirable Cooperative Societies (Dissolution) Ordinance, 1992
Punjab Universities and Boards of Intermediate and Secondary Education Malpractices Act, 1950
Punjab University Act, 1954 (XII of 1955)
Punjab University Employees (Efficiency and Discipline) Statutes, 1975
Punjab University of Technology Rasul Act, 2018
Punjab Urban Immovable Property (Validation of Tax) Act, 1976
Punjab Urban Immovable Property Tax Act, 1940
Punjab Urban Immovable Property Tax Act, 1958
Punjab Urban Immovable Property Tax Rules, 1958
Punjab Urban Rent Restriction (Amendment Act, (XXIII of 1952)
Punjab Urban Rent Restriction Act, (VI of 1947)
Punjab Urban Rent Restriction Act, (XXIII of 1949)
Punjab Urban Rent Restriction Act, 1952 (XVI of 1953)
Punjab Usurious Loans Ordinance, 1959
Punjab Vaccination Ordinance, 1958
Punjab Vagrancy (Amendment) Ordinance, 2001
Punjab Vagrancy Ordinance, 1958
Punjab Vegetable Market (Lahore) Ordinance, 1963
Punjab Vigilance Committees Act, 2016
Punjab Village Panchayat Act, (XI of 1939)
Punjab Village Panchayats and Neighbourhood Councils Act, 2019
Punjab Vocational Training Council Act, 1998
Punjab Waqf Properties (Administration) Rules, 2002
Punjab Waqf Properties Ordinance, 1979
Punjab Water Act, 2019 (Last updated on 23-12-2019)
Punjab Weights and Measures (International System) Enforcement Act, 1975
Punjab Weights and Measures Ordinance, 1965
Punjab Wildlife (Protection, Preservation, Conservation and Management) Act, 1974
Punjab Witness Protection Act, 2018
Punjab Women Hostels Authority Act, 2023
Punjab Women Protection Authority Act, 2017
Punjab Workers Welfare Fund Act, 2019
Punjab Zakat and Ushr Act, 2018
Pure Food Ordinance, 1960
Qanun-e-Shahadat (10 of 1984)
Qarshi University Act, 2011
Quaid-E-Azam University Act, 1973
Quaid-i-Azams Mazar (Protection and Maintenance) Ordinance, 1971
Quetta Development Authority Employees (Service) Regulations, 2010
Quetta Development Authority Ordinance, (IV of 1978)
Race Courses Licensing (Repeal) Ordinance, 1985
Railway Personnel Manual, 1982
Railway Regulatory Authority Ordinance, 2002
Railway Stores (Unlawful Possession) Ordinance, 1944
Railways (Local Authorities, Taxation) Act, 1941
Railways (Transport of Goods) (West Pakistan Amendment) Act, 1963
Railways (Transport of Goods) (West Pakistan Amendment) Ordinance, 1965
Railways (Transport of Goods) (West Pakistan Amendment) Ordinance, 1967
Railways (Transport of Goods) (West Pakistan Amendment) Ordinance, 1970
Railways (Transport of Goods) Act, 1947
Railways (West Pakistan Amendment) Act, 1964
Railways Act, 1890
Rashid Latif Khan University Act, 2021
Rattigans Digest of Customary Law
Ravi Urban Development Authority Act, 2020
Rawalpindi Women University, Rawalpindi Act, 2019
Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, 2005
Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, 2006
Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, 2007
Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, 2009
Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, 2010
Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, 2011
Recognition and Enforcement of (Arbitration Agreements and Foreign Arbitral Awards) Ordinance, (XX of 2005)
Recusant Witnesses Act, 1853
Redemption of Mortgages (Punjab) Act, (II of 1913)
Reformatory Schools Act, 1897
Regional Development Finance Corporation and Small Business Finance Corporation (Amalgamation and Conversion) Ordinance, 2001
Regional Development Finance Corporation Ordinance, 1985
Registered Designs Ordinance, 2000
Registered Layout-Designs of Integrated Circuits Ordinance, 2000
Registration (Amendment) Act, 2021
Registration (Punjab Amendment) Act, 1941
Registration (West Pakistan Amendment) Act, 1967
Registration Act, 1908
Registration of Claims (Displaced Persons) Act, (III of 1956)
Registration of Foreigners Act, 1939
Registration of Ships Act
Registration Rules, 1929
Registration, Voluntary Registration and De-Registration Rules, 1996
Regulation of Generation Transmission and Distribution of Electric Power Act, 1997
Regulation of Generation, Transmission and Distribution of Electric Power (Amendment) Act, 2011
Regulation of Generation, Transmission and Distribution of Electric Power (Amendment) Ordinance, 2008
Regulation of Generation, Transmission and Distribution of Electric Power (Amendment) Ordinance, 2009
Regulation of Generation, Transmission and Distribution of Electric Power (Amendment) Ordinance, 2010
Regulation of Mines and Oil-Fields and Mineral Development (Federal Control) Act, 1948
Regulations of Mines and Oilfields and Mineral Development (Government Control) Act, (XXIV of 1948)
Religious Societies Act, 1880
Removal From Service (Special Powers) (Amendment) Ordinance, 2001
Removal From Service (Special Powers) (Amendment) Ordinance, 2002
Removal From Service (Special Powers) (Amendment) Ordinance, 2003
Removal from Service (Special Powers) (Repeal) Act, 2010
Removal From Service (Special Powers) (Second Amendment) Ordinance, 2002
Removal From Service (Special Powers) (Second Amendment) Ordinance, 2003
Removal From Service (Special Powers) (Third Amendment) Ordinance, 2002
Removal from Service (Special Powers) Ordinance, (XVII of 2000)
Removal of Accused Persons Act, 1973
Rent Restriction Ordinance, 1959
Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008
Repealing (Punjab Loans Limitation) Act, 1923
Representation of People (Amendment) Ordinance, 2002
Representation Of People Act, 1976
Representation of The People (Amendment) Act, 2009
Representation of the People (Conduct of Elections) Rules, 1977
Representation of the People Act, 1957
Representation of the People Act, 1976
Requisitioned Land (Continuance of Powers) Ordinance, 1969
Requisitioned Land (Continuanceof Powers) Ordinance, 1977
Research Analyst Regulations, 2015
Reservists (Reinstatement In Civil Employment) Ordinance, 1965
Residential Accommodation at Peshawar (Procedure for Allotment) Rules, 1980
Residential Accommodation at Peshawar (Procedure for Allotment) Rules, 2015
Residential Accommodation at Peshawar (Procedure for Allotment) Rules, 2018
Residential Accommodation at Quetta (Procedure for Allotment) Rules, 2009
Restriction and Detention Ordinance, 1944
Restriction of Habitual Offenders (Punjab) Act, 1918
Revenue Recovery Act, 1890
Review, Appeal and Revision Order, 1957
Revised Leave Rules, 1980
Revocation of Privileges Act, 1992
Reward Rules, 1973
Rice Milling Control and Development (Repeal) Ordinance, 1977
Right of Access to Information Act, 2017
Right To Free and Compulsory Education Act, 2012
Riot and Civil Commotion Risks Insurance Ordinance, 1947
Riphah International University Ordinance, 2002
Road Transport Workers Ordinance, 1961
Royal Pakistan Navy (Extension of Service) Act, 1950
Rulers of Acceding States (Abolition of Privy Purses and Privileges) Order, 1972
Rules and Regulations Continuance Act, 1937
Rules for Competitive Examination, 2012
Rules for the Superintendence and Management of Prisons in Pakistan
Rules for the Use of Staff Cars, 1980
Rules of Business (Federal), 1973
Rules of Business, (N.W.F.P), 1974
Rules of Business, 1971
Rules of Business, 1973
Rules of Business, 1985
Rules of Competitive Examination, 1999
Rules of Origin, 1973
Rules of Procedure and Conduct of Business in the National Assembly, 2007
Rules of Procedure of Provincial Assembly of Punjab
Rules of Procedure of Provincial Assembly of Sindh, 2013
Sacked Employees (Reinstatement) Ordinance, 2009
Sacked Employees (Reinstatement) Ordinance, 2010
Sacks Tax Act, (III of 1951)
Safeguard Measures (Amendment) Ordinance, 2002
Safeguard Measures (Amendment) Ordinance, 2015
Safeguard Measures Ordinance, 2002
Sahara University Act, 2022
Salar International University Act, 2021
Salary of Judges of Superior Court Order, 2009
Salary of Judges of Superior Courts (Amendment) Order, 1997
Salary of Judges of Superior Courts Order, 1998
Salary of Judges of Superior Courts Order, 2002
Salary of Judges of Superior Courts Order, 2004
Salary of Judges of Superior Courts Order, 2005
Salary of Judges of Superior Courts Order, 2006
Salary of Judges of Superior Courts Order, 2007
Salary of Judges of Superior Courts Order, 2010
Salary of Judges of Superior Courts Order, 2011
Salary of Judges of Superior Courts Order, 2013
Salary of Judges of Superior Courts Order, 2015
Sale of Goods Act, (III of 1930)
Sale Tax Rules, 1951
Sales Tax (Amendment) Ordinance, 2002
Sales Tax (Amendment) Ordinance, 2011
Sales Tax (Amendment) Ordinance, 2014
Sales Tax (Recovery) Rules, 1992
Sales Tax Act, (15 of 1948)
Sales Tax Act, (III of 1951)
Sales Tax Refund Rules, 2000
Sales Tax Refund Rules, 2002
Sales Tax Registration Rules, 2006
Sales Tax Rules, 2001
Sales Tax Rules, 2005
Sales Tax Rules, 2006
Sales Tax Special Order, 1998
Sales Tax Special Procedure (Withholding) Rules, 2007
Sales Tax Special Procedure for Adjustment of Subsidy Against Sales Tax on Locally ManuFactured tract,ors Rules, 2020
Sales Tax Special Procedure Rules, 2007
Salient Features (Budget 2017)
Salient features of Labour Laws in Pakistan
Sarais Act, 1867
Sasti Roti Authority Act, 2010
SBP Banking Services Corporation (Amendment) Act, 2021
SBP Banking Services Corporation Ordinance, 2001
Scheme for Management and Disposal of Available Urban Evacuee Properties (1977)
Scheme for the Lease of Evacuee Trust Agricultural Land, 1975
Scheme for the Management and Disposal of Evacuee Trust Properties, 1971
Sea Customs Act, 1878
Sea Customs Rules,
Secretariat Allowance (Rescission of Orders, Etc) 130 Ordinance, 2000
Section Officers Promotional Examination Rules, 2012
Securities (Leveraged Markets and Pledging) Rules, 2017
Securities Act, 1920
Securities Act, 2015
Securities and Exchange Commission (Insurance) Rules, 2002
Securities and Exchange Commission of Pakistan (Amendment) Act, 2013
Securities and Exchange Commission of Pakistan (Amendment) Act, 2016
Securities and Exchange Commission of Pakistan (Amendment) Act, 2020
Securities and Exchange Commission of Pakistan (Amendment) Ordinance, 2000 (LV of 2000)
Securities and Exchange Commission of Pakistan (Anti Money Laundering and Countering Financing of Terrorism) Regulations, 2018
Securities and Exchange Commission of Pakistan (Anti Money Laundering and Countering Financing of Terrorism) Regulations, 2020
Securities and Exchange Commission of Pakistan (Appellate Bench Procedure) Rules, 2003
Securities and Exchange Commission of Pakistan (Opportunity of Hearing) Regulations, 2015
Securities and Exchange Commission of Pakistan (Opportunity of Hearing) Regulations, 2016
Securities and Exchange Commission of Pakistan (Search and Seizure) Rules, 2018
Securities and Exchange Commission of Pakistan (Search and Seizure) Rules, 2019
Securities and Exchange Commission of Pakistan Act, (XLII of 1997)
Securities and Exchange Commission of Pakistan conduct of Business) Regulations, 2000
Securities and Exchange Commission of Pakistan Service Rules, 2007
Securities and Exchange Commission Rules, 1971
Securities and Exchange Ordinance, 1969
Securities and Exchange Rules, 1971
Securities and Futures Advisers (Licensing and Operations) Regulations, 2016
Securities and Futures Advisers (Licensing and Operations) Regulations, 2017
Securities Brokers (Licensing and Operations) Regulations, 2016
Securities Manager (Licensing and Operations) Regulations, 2017
Security & Exchange Rules, 1971
Security of Pakistan Act, 1952
Seed Act, 1976
Self-Assessment Scheme
Senate (Election of Members From The Federally Administered Tribal Areas) (Repeal) , 2015
Senate (Election) (Amendment) Ordinance, 2002
Senate (Election) Act, 1975
Senate (Election) Rules, 1975
Service Tribunal Act, 1975
Service Tribunals (Amendment) Act, 1997
Service Tribunals (Amendment) Act, 2010
Service Tribunals (Amendment) Act, 2014
Service Tribunals (Procedure) Rules, 1974
Service Tribunals Act, 1973
Service Tribunals Act, 2016
Services of Pakistan (Redressal of Under-Representation) Ordinance, 2012
Settlement Commissioners (Validation of Orders) Act, 1972
Shaheed Zulfiqar Ali Bhutto Medical University, Islamabad 2013
Share Registrars and Ballotters Regulations, 2017
Shari Nizam a Adl Regulation, 1999
Shariah Advisors Regulations, 2017
Shariah Nizam-e-Adl Regulation, 2009
Shariat Appellate Bench (Allowance For Attending of Sittings) Order, 2000
Shifa Tameer-E-Millat University Act, 2012
Shops and Establishment Order, 1969
Short Titles Act, 1973
Sikh Gurdwaras (Supplementary) Act, 1925
Sikh Gurdwaras Act, 1925
Sind Civil Servants (Appointment, Promotion and Transfer) Rules, 1974
Sind Councils (Contract,) Rules, 1980
Sind Sagar Doab Colonisation Act, 1902
Sind Service Tribunals Act, 1973
Sind Workers Children (Education) (Disbursement of Benefits) Rules, 1976
Sind Workers Children (Education) Cess Rules, 1974
Sindh (Regularization of Ad hoc and Contract, Employees) Act, 2013
Sindh (Requisition of Land Act), 1947
Sindh Abkari Act, 1878
Sindh Arms Act, 2013
Sindh Bar Council Rules, for Bar Associations
Sindh Bill No. 05 OF 2018
Sindh Board of Technical Education (Amendment) Act, 2015
Sindh Board of Technical Education Ordinance, 1970
Sindh Boards of Education Employees Service Rules, 2013
Sindh Boards Of Intermediate and Secondary Education (Amendment) Act, 2015
Sindh Boards of Intermediate and Secondary Education Ordinance, (VI of 1972)
SINDH BUDGET ----- 2016-17
SINDH BUDGET ----2016-17 (SALIENT FEATURES)
Sindh Building Control Ordinance, (XVII of 1979)
Sindh Chief Court Rules, (O.S.)
Sindh Civil Court Ordinance, 1962
Sindh Civil Court Rules,
Sindh Civil Courts (Amendment) Ordinance, (XXX of 2002)
Sindh Civil Servants (Amendment) Act, 2013
Sindh Civil Servants (Appeal) Rules, 1980
Sindh Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
Sindh Civil Servants (Appointment, Promotion and Transfer) Rules, 1974
Sindh Civil Servants (Appointment, Promotion and Transfer) Rules, 1975
Sindh Civil Servants (Efficiency and Discipline) Rules, 1973
Sindh Civil Servants (Efficiency and Discipline) Rules, 1990
Sindh Civil Servants (Probation, Confirmation and Seniority) Rules, 1975
Sindh Civil Servants (Regularization of Ad hoc Appointments) Act, (XIX of 1994)
Sindh Civil Servants (Regularization of Adhoc Appointments) (Amendment) Act, 2014
Sindh Civil Servants Act, (XIV of 1973)
Sindh Civil Servants Housing Foundation Act, 2005
Sindh Civil Service (Efficiency and Discipline) Rules, 1978
Sindh Civil Service Regulations, 1960
Sindh Civil Services Pension Rules, 1963
Sindh Companies (Workers Participation) Act, 2015
Sindh Companies Profits (Workers Participation) (Amendment) Bill, 2017
Sindh Companies Profits (Workers Participation) Act, 2015
Sindh Companies Profits (Workers Participation) Act, 2017
Sindh Consumer Protection Act, 2014
Sindh Council Unified Grade Service Rules, 1982
Sindh Courts Act, 1926
Sindh Criminal Prosecution Service (Constitution, Functions and Powers) (Amendment) Act, 2015
Sindh Criminal Prosecution Service (Constitution, Functions and Powers) Ordinance, (XXIX of 2006)
Sindh Cultural Heritage (Preservation) Act, (XII of 1994)
Sindh Differently Able Persons (Employment, Rehabilitation and Welfare) Act, (XVI of 2015)
Sindh Disposal of Plots Ordinance, 1980
Sindh Disposal of Urban Land Ordinance, 1999
Sindh Drug Rules, 1979
Sindh Education Foundation Act, (VII of 1992)
Sindh Employees Social Security Act, 2016
Sindh Environmental Protection Act, (VIII of 2014)
Sindh Excise Manual
Sindh Factories Act, 2015
Sindh Finance (Amendment) Act, (XII of 2001)
Sindh Finance (Amendment) Ordinance, (XXXVIII of 2006)
Sindh Finance (Second Amendment) Ordinance, (XVI of 2001)
Sindh Finance Act, 1994
Sindh Finance Act, 1996
Sindh Finance Act, 2013
Sindh Finance Act, 2014
Sindh Finance Act, 2015
Sindh Finance Act, 2016
Sindh Finance Act, 2017
Sindh Finance Act, 2019
Sindh Finance Bill, 2014
Sindh Finance Bill, 2015
Sindh Finance Bill, 2016
Sindh Finance Bill, 2017
Sindh Finance Bill, 2019
Sindh Fisheries Ordinance, 1980
Sindh Fisheries Rules, 1983
Sindh Food Stuffs (control) Act, 1958
Sindh Foodgrains (Licensing Control) Order, 1957
Sindh General Clauses Act, (VI of 1956)
Sindh Government Lands (Cancellation of Allotments, Conversions and Exchanges) Ordinance, (III of 2000)
Sindh Healthcare Commission Act, (VII of 2014)
Sindh High Court Establishment (Appointment and Condition of Service) Rules, 2006
Sindh Hindus Marriage Act, 2016
Sindh Incumbered Estates Act, 1896
Sindh Industrial Relations Act, 2013
Sindh Industrial Relations Rules, 1973
Sindh Irrigation Act, 1879
Sindh Judicial Service Rules, 1994
Sindh Katchi Abadi Act, 1987
Sindh Land Revenue Act, 1967
Sindh Land Revenue Code, 1879
Sindh Letters of Administration and Succession Certificates Act, 2021
Sindh Local Councils (Elections) Rules, 2013
Sindh Local Councils Elections Rules, 2015
Sindh Local Government (Amendment) Act, 2016
Sindh Local Government (Election Authority) Rules, 2001
Sindh Local Government (Election Authority) Rules, 2004
Sindh Local Government (Imposition of Taxes) Rules, 2001
Sindh Local Government Act, ( XLII of 2013)
Sindh Local Government Election Ordinance, 2001
Sindh Local Government Elections Rules, 2000
Sindh Local Government Elections Rules, 2005
Sindh Local Government Ordinance, (XII of 1979)
Sindh Local Government Ordinance, (XXVII of 2001)
Sindh Mental Health Act, (L of 2013)
Sindh Minimum Wages Act, 2015
Sindh Mining Concession Rules, 2002
Sindh Muslim Family Courts Rules, 1965
Sindh Permanent Residence Certificate Rules, 1971
Sindh Plantation, Maintenance of Trees and Public Parks Ordinance, (XLV of 2002)
Sindh Private Educational Institutions (Regulation and Control) Ordinance, 2001 (II of 2002)
Sindh Private Educational Institutions (Regulation and Control) Rules, 2005
Sindh Private Medical Educational Institutions (Regulation and Control) Ordinance, (V of 2001)
Sindh Privatization Commission Ordinance, (XXV of 2001)
Sindh Prohibition Rules, 1979
Sindh Public Private Partnership (Amendment) Act, 2014
Sindh Public Procurement Act, 2009
Sindh Public Procurement Rules, 2010
Sindh Public Property (Removal of Encroachment) Act, (V of 1975)
Sindh Public Property (Removal of Encroachment) Act, (XVIII of 2010)
Sindh Public Service Commission (Functions) Rules, 1990
Sindh Public Service Commission Act, (XI of 1989)
Sindh Public Service Commission Act, 1990
Sindh Pure Food Ordinance, (VII of 1960)
Sindh Pure Foods Rules, 1965
Sindh Registration Rules, 1940
Sindh Regulation and Control (Use of Plots and Construction of Buildings) Ordinance, 2002
Sindh Removal from Service (Special Powers) Ordinance, 2000
Sindh Rented Premises Ordinance, 1979
Sindh Revenue Board (reward) Rules, 2012
Sindh Revenue Board Act, 2010
Sindh Revenue Jurisdiction Act, 1876
Sindh Sale Tax Special Procedure (Withholding) Rules, 2011
Sindh Sales Tax On Services (Amendment) Act, 2015
Sindh Sales Tax on Services (Amendment) Act, 2018
Sindh Sales Tax on Services (Amendment) Act, 2021
Sindh Sales Tax on Services (Amendment) Ordinance, 2011
Sindh Sales Tax on Services Rule, 2011
Sindh Sales Tax on Services Special Procedure (Withholding) Rules, 2011
Sindh Sales Tax on Services Special Procedure (Withholding) Rules, 2014
Sindh Sales Tax Ordinance, 2000
Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022
Sindh Sales Tax Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Rules, 2018
Sindh Sales Tax Special Procedure (Withholding) Rules, 2014
Sindh Service Tribunal Act, 1974
Sindh Service Tribunals (Amendment) Act, 2011
Sindh Service Tribunals Act, 1973
Sindh Shaheed Recognition and Compensation Act, 2014
Sindh Shops and Commercial Establishment Act, 2015
Sindh Terms Of Employment (Standing Orders) Act, 2015
Sindh Textile Board Ordinance, 1949
Sindh Town Planning Act, 1915
Sindh Trusts (Amendment) Act, 2021
Sindh Trusts Act, 2020
Sindh University Employees Pension Statutes, 1974
Sindh Urban Immovable Property Tax Rules, 1958
Sindh Waqf Properties Ordinance, 1979
Sindh Wildlife Protection Ordinance, (V of 1972)
Sindh Workers Compensation Act, 2015
Sindh Workers Welfare Fund Act, 2014
Sindhh Revenue Jurisdiction Act, 1876
Small and Medium Enterprises Development Authority Ordinance, 2002
Small Business Finance Corporation Act, (XXIX of 1972)
Small Claims and Minor offences Courts Ordinance, 2002
Societies Registration (Amendment) Ordinance, 2005
Societies Registration (Second Amendment) Ordinance, 2005
Societies Registration Act, 1860
Soldier (Litigation) Act, 1925
South Asian Strategic Stability Institute University Islamabad Act, 2013
South Punjab Institute of Science and Technology Dera Ghazi Khan Act, 2021
Special Courts for Speedy Trials Ordinance, 1991)
Special Economic Zones Act, 2012
Special Marriage Act, 1872
Special Procedure for Adjustment of Sales Tax due on Fertilizers Rules, 2015
Special Procedure for Ginning Industries Rules, 1996
Special Technology Zones Authority Ordinance, 2020
Special US Dollar Bearer Bonds Rules, 1998
Specific Relief (Amendment) Bill, 2021
Specific Relief (Punjab Amendment) (Repeal) Ordinance, 1983
Specific Relief Act, 1877
Sports (Development and Control) Ordinance, 1962
Staff Service Rules of First Women Bank Limited
Stage Carriages (Punjab Amendment) Act, 1924
Stage-Carriages Act, 1861
Stamp Act, of 1899
Stamp Rules, 1925
Standard Time (Interpretation of References) Ordinance, 1943
Standardization of Recruitment Rules, for Appointment, Promotion and Transfer for PAC Employees at PAC Kamra Rules, 2012
Standards of Weight Act, 1939
Standing Orders Ordinance, 1968
Staple Cotton (Excise Duty) Ordinance, 1978
State Bank of Pakistan (Amendment) Act, 2012
State Bank of Pakistan (Amendment) Order, 1949
State Bank of Pakistan (Amendment) Ordinance, 2002
State Bank of Pakistan Act, 1956
State Immunity Ordinance, 1981
State Life Employees (Pension) Regulations, 1986
State Life Employees (Service) Regulations, 1973
Stock Exchange Members (Inspection of Books and Record) Rules, 2001
Stock Exchanges (Corporatisation, Demutualization and Integration) Act, 2012
Succession (West Pakistan Amendment) Ordinance, 1965
Succession Act, 1925
Sugar and Sugar Products Control Order, 1948
Sugar Export Subsidy Fund Ordinance, 1970
Sugar Factories Control Act, 1950
Sugarcane Act, 1934
Sui Gas Transmission Company Limited Service Rules, 1982
Sui Northern Gas Pipelines Limited, Executive Service Rules
Suits Valuation Act, 1887
Sukuk (Privately Placed) Regulations, 2017
Superior University, Lahore Act, 2004
Supplementing the Convention between Pakistan and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Suppression of Terrorist activities (Special Courts) Act, 1975
Supreme Court (Number of Judges) Act, 1997
Supreme Court and High Court (Extension of Jurisdiction To Certain Tribal Areas) Act, 1973
Supreme Court Bar Association of Pakistan Rules, 1989
Supreme Court Employees Cooperative Housing Society Bye-Laws
Supreme Court Employees Cooperative Housing Society Election Rules
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 1996
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 1998
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2000
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2001
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2003
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2004
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2005
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2007
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2008
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2009
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2010
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2011
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2013
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2014
Supreme Court Judges (Leave, Pension and Privileges) (Amendment) Order, 2015
Supreme Court Judges (Leave, Pension and Privileges) (Second Amendment) Order 2014
Supreme Court Judges (Pensionary Benefits) Order, 2007
Supreme Court Rules, 1956
Surrender of Illicit Arms Act, 1991
Survey For Documentation of National Economy Ordinance, 2000
Surveying and Mapping Act, 2014
System of Sardari (Abolition) Act, 1976
Takeover of Imported Goods Rules, 2002
Tax Laws (Amendment) Act, 2020
Tax Laws (Amendment) Ordinance, 2016
Tax Laws (Amendment) Ordinance, 2021
Tax Laws (Second Amendment) Ordinance, 2019
Tax Laws (Second Amendment) Ordinance, 2021
Tea (Control of Prices, Distribution and Movement) Ordinance, 1960
Tea Ordinance, 1959
Tea Plantations Labour Ordinance, 1962
Telegraphs Act, 1885
Territorial Waters and Maritime Zones Act, 1976
Terrorist Affected Areas (Special Courts) Act, 1992
Thal (Increase in Value) (Validation of Levy of Tax) Ordinance, 1971
Thal Development (Validation) Ordinance, 1971
Thal Development Act, 1949
Thal University Bhakkar Act, 2021
Times Institute, Multan Act, 2020
Tolls (Army and Air Force) Act, 1901
Tolls Act, 1851
Torture and Custodial Death (Prevention and Punishment) Act, 2022
Trade Development Authority of Pakistan Act, 2013
Trade Development Authority of Pakistan Ordinance, 2006
Trade Development Authority of Pakistan Ordinance, 2009
Trade Marks Ordinance, 2001
Trade Organization Act, 2013
Traffic Offences (Special Courts) Ordinance, 1981
Trained Paramedical Staff Facility Act, 2023
Tramways Act, 1886
Transfer of Evacuee Deposits Act, 1956
Transfer of Evacuee Land (Katchi Abadi) Act, 1972
Transfer of Offenders Ordinance, 2002
Transfer of Population Welfare Programme (Field activities) Ordinance, 1983
Transfer of Property Act, 1882
Transplantation of Human Organs and Tissues Act, 2010
Travel Agencies Act, 1976
Treasure-Trove Act, 1878
Tribal Areas (Restoration of Jurisdiction) Act, 1964
Trusts Act, 1862
Unani, Ayurvedic and Homoeopathic Practitioners Act, 1965
Unani, Ayurvedic and Homoeopathic System of Medicine Rules, 1980
Unclaimed Shares, Modaraba Certificates, Dividend, Other Instruments and Undistributed Assets Regulations, 2017
Underwriters Rules, 2015
United Nations (Declaration of Death of Missing Persons) Act, 1956
United Nations (Privileges and Immunities) Act, 1948
United Nations (Security Council) Act, 1948
University of Agriculture Faisalabad Act, 1973
University of Arts & Sciences Act, 2021
University of Central Punjab, Lahore, Ordinance, 2002
University of Chakwal Act, 2019
University of Chenab Act, 2021
University of Child Health Sciences, Lahore Act, 2021
University of Education, Lahore Ordinance, 2002
University of Engineering and Technology Lahore Act, 1974
University of Engineering and Technology, Lahore Act, (V of 1974)
University of Engineering and Technology, Taxila Act, 1994
University of Faisalabad Ordinance, 2002
University of Gujrat Act, 2004
University of Health Sciences 2002
University of Health Sciences Ordinance, 2002
University of Health Sciences, Lahore Regulations
University of Home Economics Lahore Act, 2017
University of Islamabad Act, 2021
University of Jhang Act, 2015
University of Kamalia Act, 2022
University of Karachi Act, (XXVI of 1972)
University of Lahore Ordinance 2002
University of Layyah Act, 2022
University of Management and Technology, Lahore Act, 2004
University of Narowal Act, 2018
University of Okara Act, 2016
University of Punjab Act, 1973
University of Rawalpindi Act, 2021
University of Sahiwal Act, 2015
University of Sargodha Ordinance, 2002
University of Sialkot Act, 2018
University of South Asia, Lahore Act, 2005
University of Veterinary and Animal Sciences, Lahore, Ordinance, 2002
University of Wah Act, 2009
Urdu Language Act, 2022
Usurious Loans Act, 1918
Vaccination Act, 1880
Vagrancy (Capital of the Federation) Act, 1950
Validation of Laws Act, 1975
Validation Ordinance, 2012
Virtual University Ordinance, 2002
Voluntary Declaration of Domestic Assets Act, 2018
Voluntary Social Welfare Agencies (Registration and Control) Ordinance, 1961
Walled City of Lahore Act, 2012
War Injuries (Compensation Insurance) Act, 1943
War Injuries Ordinance, 1941
War Risks Insurance Ordinance, 1971
Waste Lands (Claims) Act, 1863
Wealth Tax Act, 1957
Wealth Tax Rules, 1963
West Pakistan (Adaptation and Repeal of Laws) Act (XVI of 1957)
West Pakistan Administration, Merger of Federal Territory of Karachi Order (9 of 1961)
West Pakistan Agricultural Bank (Recovery of Dues) Ordinance, 1959
West Pakistan and Control of Loudspeakers sound Amplifiers, 1965
West Pakistan Arms Ordinance, (XX of 1965)
West Pakistan Board of Intermediate and Secondary Education (Sargodha) Ordinance, VII of 1968
West Pakistan Border Area Regulation (MLR 9 of 1959)
West Pakistan Border Area Regulation, 1959 (Punjab Amendment) Ordinance, 1981
West Pakistan Bus Stand and Traffic Control (Lahore) Ordinance, 1963
West Pakistan Civil Courts Ordinance, (II of 1962)
West Pakistan Commercial and Employment (Standing Orders) Ordinance, 1968
West Pakistan Cooperative Board (Dissolution) Act, 1966
West Pakistan Criminal Law (Amendment) Act, (Transfer of Pending Cases) Ordinance, 1971
West Pakistan Employees Social Security Ordinance, (X of 1965)
West Pakistan Entertainment Duty Act, (X of 1958)
West Pakistan Establishment and Improvement of Parks and Historical Places (Lahore) (Repeal) Ordinance, 1968
West Pakistan Family Courts Act, 1964
West Pakistan Finance Act, 1962
West Pakistan Foodstuffs (Control) (Punjab Amendment and Validation) Ordinance, 1971
West Pakistan Foodstuffs (Control) Act, (XX of 1958)
West Pakistan Government Lands and Buildings (Recovery of Possession) Ordinance, (IX of 1966)
West Pakistan Government Servants (Efficiency and Discipline) Rules, 1960
West Pakistan Hill Tract Improvement Ordinance (VIII of 1961)
West Pakistan Industrial Development Corporation (Transfer of Projects and Companies) Act, 1974
West Pakistan Industries (Control on Establishment and Enlargement) Ordinance, (IV of 1963)
West Pakistan Juvenile Smoking (Repeal) Act, 2018
West Pakistan Laws (Adaptation) Order, 1964
West Pakistan Local Councils and Municipal Committees Service Rules, 1963
West Pakistan Maternity Benefit Ordinance, 1958
West Pakistan Minimum Wages for Unskilled Workers (Amendment) Ordinance, 2001
West Pakistan Motor Vehicles Ordinance, (XIX of 1965)
West Pakistan Municipal Committee Octroi Rules, 1964
West Pakistan Muslim Personal Laws (Shariat) Act, 1962
West Pakistan Prohibition of Opium Smoking Ordinance, 1960
West Pakistan Provincial Assembly (Removal of Disqualifications) Ordinance, (VIII of 1956)
West Pakistan Railway Servants Benevolent Fund Ordinance, 1969
West Pakistan Railway Servants Welfare Fund Ordinance, 1969
West Pakistan Regulation and Control of Loudspeakers and Sound Amplifiers (Amendment) Act, 2011
West Pakistan Regulation and Control of Loudspeakers and Sound Amplifiers (Amendment) Ordinance, 2009
West Pakistan Rehabilitation and Settlement Scheme
West Pakistan Repealing Ordinance, 1970 (Last updated on 06-12-2003)
West Pakistan Road Transport Workers Rules, 1962
West Pakistan Shops and Establishments Ordinance, 1969
West Pakistan Small Industries Corporation (Dissolution) Act, 1972
West Pakistan Validation of Naib Tehsildars and Naib Tehsildars Candidates Selection Ordinance, 1962
West Pakistan Waqf Properties Ordinance, (XXI of 1959)
West Pakistan Waqf Properties Ordinance, (XXVIII of 1961)
West Punjab Border Police Act, 1948
West Punjab Protection of Evacuee Property Act, (VII of 1948)
West Punjab Rehabilitation Ordinance, (IV of 1947)
White Phosphorous Matches Prohibition Act, 1913
Wild Birds and Animals Protection Act, 1912
Wireless Telegraphy Act, 1933
Witness Protection, Security and Benefit Act, 2017
Women In Distress and Detention Fund (Amendment) Act, 2011
Women In Distress and Detention Fund (Amendment) Ordinance, 2002
Women In Distress and Detention Fund Act, 1996
Womens University Ordinance, 1985
Workers Children (Education) Ordinance, 1972
Workers Welfare Fund Ordinance, 1971
Working Tariff of Sindh Sales Tax on Service
Workmens Compensation Act, 1923
Works of Defence Act, 1903
Zainab Alert, Response and Recovery Act, 2020
Zakat and Ushr Ordinance, 1980
Special Courts for Speedy Trials (Repeal) Act, 1996
High Courts (Establishment) Order (Punjab Amendment) Ordinance, 1981
Provincial Assembly Of The Punjab Privileges (Repeal And Revival) Act, 2022
Sindh Sales Tax on Services Act, 2011
Appellate Tribunal Inland Revenue (Functions) Rules, 2023
Shariah Governance Regulations, 2023
Sindh Sales Tax Special Procedure (Tax on specified Services) Rules, 2023
Abdul Wali Khan University Mardan Semester Rules and Regulations
Agricultural Pesticide Rules,1973
Anti Dumping Duties Ordinance (LXV of 2000)
Banking Companies Ordinance, 1962
Forests Act, 1927
Pakistan Air Force Act, 1953
West Pakistan Urban Rent Restriction Ordinance, 1956
Air Force Act (XIV of 1932)
Companies Ordinance, 1984
Criminal Law Amendment Act, 1953
Evacuee Property and Displaced Persons Laws (Repeal) Ordinance (XV of 1974)
Pir Mehr Ali Shah Arid Agriculture University, Rawalpindi Act, 1995
Agricultural Produce Markets Act, 1939
Laws Reforms (Married Women and Tort easers) Act, 1935
Professional Clearing Members Regulations, 2020
Punjab Sales Tax On Services Act 2012 Updated upto 2024-07-02
Capital Value Tax Rules, 2022
Capital Value Tax, 2022
SINDH LAND TAX AND AGRICULTURAL INCOME TAX ORDINANCE, 2000 (AMENDMENT) ACT, 2018
TOSHAKHANA (MANAGEMENT AND REGULATION) ACT, 2024
The Federal Excise Act, 2005 As amended up to 07th May, 2024 The amendments made through Tax Laws (Amendment) Act, 2024
Balochistan Minimum Wages Act 2021 (Act No. X of 2021
 Agricultural Pesticides Ordinance, (II of 1971)
Constitution of Pakistan 1973 (Twenty-sixth Amendment) Act, 2024
Constitution of Pak 1973 Over view 18TH Amendment of .
Sindh Co-operative Societies Act (XXVIII of 2020)
Islamabad Capital Territory Residential Sectors Zoning (Building Control) Regulations, 2020
State Life Employees (Service) Regulations, 1973.
Sindh Police (Efficiency and Discipline) Rules, 1988-
Service Tribunals Act (LXX of 1973).
Banks (Nationalization) Act (XIX of 1974)-
State-Owned Enterprises (Governance and Operations) Act (VII of 2023)-
West Pakistan Civil Services Pension Rules, 1963
Punjab Civil Servants Pay Revision Rules, 1977-
National Institute of Oceanography Employees Service Rules, 2012.
Khyber Pakhtunkhwa Control of Narcotic Substances Act (XXXI of 2019)-
"THE PUNJAB AGRICULTURAL INCOME TAX (AMENDMENT) 2024 (BILL NO, 18 OF 2024)"
Khyber Pakhtunkhwa Mines and Minerals Act (XXXVI of 2017)
Balochistan Public Procurement Rules, 2014
Balochistan Ship Breaking Industry Rules, 1979.
Trade Organization Rules, 2013.
Evacuee Property and Displaced Persons Law (Repeal) Act (1975)
Federal Excise Duty and Sales Tax on Production Capacity (Aerated Water) Rules, 2013
Khyber Pakhtunkhwa Protection against Harassment of Women at the Workplace (Amendment) Act, 2018
Supreme Court Rules, 1980
Appointment of Judges Rules 2024
Sindh Sales Tax Special Procedure (Collecting Agent) Rules 2024
Income Tax Amendment Ordinance, 2024.
Election Act, 2017
Constitution (Twenty-sixth Amendment) Act, 2024
Pakistan Civil Aviation Authority Act, 2023
Pakistan Airports Authority Act, 2023
Dafamation Ordinance, 2002.
Pakistan Telecommunication (Re-organization) Act (XVII of 1996)
THE PAKISTAN PROTECTION ACT, 2014 WITH RULES, 2013.
SINDH ENVIRONMENTAL PROTECTION ACT, 2014
Sindh Local Government Act, 2013
THE SINDH SERVICE TRIBUNALS ACT, 1973
Constitution of the Republic of South Africa, 1996
Public Protector Act (23 of 1994)
Sindh Wildlife Protection, Preservation, Conservation and Management Act, 2020.
Sindh Mining Concession (Granite) Order, 2007
THE BOILERS AND PRESSURE VESSELS ORDINANCE, 2002
Khyber Pakhtunkhwa Rent Restriction Ordinance, 1959
National Accountability Ordinance (XVIII of 1999)
Azad Jammu and Kashmir (Civil Services) Delegation Administrative Power Rules, 2011
Azad Jammu and Kashmir Rules of Business (Revised) Rules, 1985
Employee’s Old-Age Benefit Institution Act, 1976 (XIV of 1976)-
Cadet College, Hasanabdal Employees’ Efficiency and Discipline Regulations.
Punjab Agricultural Income Tax (Amendment) Act 2024
Finance Act, 2024
Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024
Societies Registration (Amendment) Act, 2024
Sindh Agricultural Income Tax Act, 2025
Avoidance of Double Taxation - Italy
SECOND SCHEDULE , PUNJAB SALES TAX ON SERVICES ACT 2012, updated upto 2022
Qanun-e-Shahadat Order, 1984
Pension Act, 1871
Sindh Service Rules, 1983
Agriculture Produce Markets Act, 1939
State-Owned Enterprises (Governance and Operations) Act, 2023
Azad Jammu & Kashmir Interim Constitution, 1974
Khyber Pakhtunkhwa Power Crushers (Installation, Operation and Regulations) Act 2020.
Pakistan Medical & Dental Council Act, 2022
NADRA Appointment and Emoluments of Chairman and Members Rules, 2020
Supreme Court (Practice and Procedure) Act (XVIIof 2023).
 Civil Servants (Efficiency and Discipline) Rules, 1973-
First Schedule of the Arbitration Act, 1940
Press, Newspapers, News Agencies and Books Registration Ordinance, 2002
Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997
Khyber Pakhtunkhwa Conduct of Examination Rules , 2022
Election Rules, 2017
Anti-Terrorism Act, 1997
Universal Declaration of Human Rights (UDHR), 1948
International Covenant on Civil and Political Rights (ICCPR)
European Convention on Human Rights (ECHR)
Punjab Safe Cities Authority Electronic Data Regulations, 2016
United Nations - Nelson Mandela Rules
The Control Of Narcotic Substances Act. 1977.
Mohammadan Law
Anti-Dumping Duties Act, 2015.
Khyber Pakhtunkhwa Enforcement of Women's Property Rights Act, 2019
Punjab Settlement Manual, 1930
Sindh Public Service Commission (Recruitment Management) Regulations,2006.
Sindh Civil Servants (Appointment, Promotion and Transfer) Rules, 1974 -
Sindh Public Service Commission (Recruitment Management) Regulations, 2006
THE BOILERS AND PRESSURE VESSELS ORDINANCE, 2002
Islamabad Consumer Protection Act, 1995
Pakistan Cantonment Service Rules, 1952
Alternate Dispute Resolution Act (XX of 2017)
Balochistan Alternate Dispute Resolution Act (XXXI of 2022)
Khyber Pakhtunkhwa Alternate Dispute Resolution Act (XLVIII of 2020)
Securities and Exchange Commission of Pakistan Act (XLII of 1997)
Securities and Exchange Ordinance (XVII of 1969)
Central Depositories Act (XIX of 1997)
Insurance Rules, 2017.
Pakistan Environmental Protection Act, 1997
Lahore Development Authority Building and Zoning Regulations, 2019
Passports Rules, 2021
CVT ACT, 2022
CVT RULES, 2022
Punjab Subordinate Judiciary Service Tribunal Act (XII of 1991)
Code Of Civil Procedure, 1908.
National Bank of Pakistan (Staff) Service Rules, 2021
Code of Criminal Procedure, 1898
West Pakistan Land Revenue Act, 1967
Balochistan Public Procurement Regulatory Authority Act, 2009
West Pakistan Maintenance of Public Order Ordinance, 1960
Transgender Persons (Protection of Rights) Act, 2018
Balochistan Development Authority Act, 1974
Adjudication Proceedings and Appeal Rules, 1998
Convention Relating to the Status of Refugees, 1951
Colonization of Government Lands (Sindh) Act, 1912
Medical Devices Rules, 2017
United Nations Standard Minimum Rules for the Treatment of Prisoners
West Pakistan Urban Rent Restriction Ordinance 1959.
Bengal Money-Lender Act (X of 1940)
  Income-tax Act (XI of 1922)
West Pakistan Board of Revenue Act, 1957
Parliamentary Committee on Judges Appointment in the Superior Courts Rules, 2010:
Punjab Alternate Dispute Resolution Act,2019
United Nations Convention on the Rights of the Child
Penal Cede (XLV of 1860)
Defence of India Rules, 1939
Army Act (VIII of 1911)
Patent Act (Canada) 1935
Cantonments Act (II of 1924)
Practice-Privy Council
Muslim Personal Law (Shariat) Application Act (X of 1937)
Letters Patent (Calcutta)
Charitable and Religious Trusts Act (X1 V of 1920)
Income-tax Act (IX of 1922)
Registration Act (X VI of 1908)
Transport Act, 1938
Allotment of Public Utility Sites of LDA Regulations, 2019
Limitation Act (IX of 1908)
Bihar Money-lenders (Regulation o f Transactions) Act (VII of 1939)
Bihar Money-lenders (Regulation of Transactions) Act (VI] of 1939)
Madras Irrigation Cess Act (Vii of 1865)
Specific Relief Act (I of 1877)
Land Acquisition Act (I of 1894)
Cantonment Act (II of 1924)
Contract Act (IX of 1872)
Tax Laws Amendment ORDINANCE 2025
Hindu law-Joint family property
  Madras Agriculturists' Relief Act (IV of 1938)
Sale of Goods Act (III of 1930)
Colonization of Government Lands (Punjab) Act (V of 1912)
Suits Valuation Act (V11 of 1887)
Punjab Pre-emption Act (II of 1905)
negligent act
United Provinces Debt Redemption Act, 1940
United Provinces Encumbered Estates Act, 1934
Cotton Cloth and Yarn Control Order, 1943
Madras Estates Land Act (I of 1908)
Ordinance No. 14 of 1933
Transfer of Property Act (IV of 1882)
Income Tax Act (XI of 1922)
Peace Preservation Ordinance (Gold Coast)
138(3A)
140(6A)
175C
3(4)
Ceylon Penal Code
United Provinces Local Rates Act, 1914
Assam Agricultural Income Tax Act, 1939
Railways Act (IX of 1890)
West Derby Union v. Metropolitan Life Assurance Society (1897)
Bombay Land Revenue Code, 1879
Electricity Act (IX of 1910)
Court Fee Act, 1870
Civil Procedure Code, 1908
Government of India Act, 1919
Government of India Act, 1-935
Registration Act (1908)
A specific performance of a contract‑Time‑Contract Act
Waiver‑Estoppel‑Laches‑Specific Relief Act, 1877
Punjab Pre‑emption Act, 1913
Punjab Tenancy (N. W. F. P. Amendment) Ordinance V of 1948
Criminal Procedure Code, 1898
Government of India Act, (1935)
Ordinance V of 1948
Mutation-Land Revenue Act (XVII of 1887)
East Bengal Preventive Detention Ordinance (VI of 19‑19)
Indian Penal Code, 1860
Punjab Tenancy Act (XVI of 1887)
Civil Procedure Code (1908)
Punjab Tenancy Act
North‑West Frontier Province Courts Regulation, 1931
Indian Evidence Act, 1872
Indian Penal Code, (1860)
Telegraph Act, 1885
Punjab Restitution of Mortgaged Lands Act, 1938
Suits Valuation Act (VII of 1887)
Court‑fees Act (VII of 1870)
Mussalman Waqf Validating Act, 1913
Workmen's Compensation Act (V111 of 1923)
Tax Laws (Amendment) Ordinance, 2025
Punjab Land Revenue Act (XVII of 1887)
Punjab Tenancy (N.-W.F.P. Amendment) Ordinance (V of 1948)
Governor-Criminal Procedure Code (V of 1898)
Colonization of Government Lands (Punjab) Act, (IJ of 1912)
 Bengal Tenancy Act (VIII of 1885)
Prevention of Corruption Act (11 of 1947)
Legal Practitioners Act (XVIII of 1879)
Punjab Land Revenue Act, (X V11 of 7887)
Custom (Punjab)‑Punjab Laws Act (IV of 1872)
Motor Vehicles Act (IV of 1939)
Baluchistan Rent Control Regulation, 1945
Sind Rent Restriction Act (X of 1947)
Punjab Alienation of Land Act (XIII of 1900)
Partnership Act, (X of 1932)
Arbitration Act (X of 1940)
Punjab Urban Rent Restriction Act (VI of 1947)
Implementation Tribunal for Newspaper Employees (Procedure and Function) Rules, 1977
Government-Bombay Land Revenue Code (V of 1879)
Sindh Payment of Wages Act, 2015
Khyber Pakhtunkhwa Industrial and Commercial Employment (Standing Orders) Act, 2013
Accomplice-Evidence of-Corroborated by another accomplice-Whether good corroboration-(Basutoland Criminal Procedure and Evidence Proclamation, 1938 as amended later)
The Transfer of Property Act (IV of 1882)
The West Punjab Protection of Evacuee Property Act (VII of 1948)
Punjab Public Safety Act, 1947
Bengal Money-Lenders Act (X of 1940)
Sindh Empowerment of Persons with Disabilities Act, 2018
Cimmal trial-Onus of proving essentials of charge on prosecution Indian Penal Code
Evidence Act (I of 2872)
Dissolution of Muslim Marriages Act (VIII of 1939)
"Debt"-Within meaning of Provincial Insolvency Act
Co-operative Societies Act (II of 1912)
Sind Sagar Doab Colonisation Act 1902
Income Tax--Permanently settled estate-Not exempt-Madras Permanent, Settlement Regulation (XXV of 1802)
Criminal Procedure Code of the Gold Coast
West Punjab Muslim Personal Law (Shariat) Application Act (IX of 1948)
Cotton Cloth and Yarn (Control) Order, 1945
Bengal Money Lenders Act (X of 1940)
Anti-Money Laundering (Second Amendment) Act, 2020.
Anti-Terrorism (Third Amendment) Act, 2020
Indian Companies Act 1913
Government Tenants (Punjab) Act (1893)
Colonization of Government Lands (Punjab) Act (1912)
Punjab Excise Act (I of 1914)
Essential Supplies (Temporary Powers) Act (XXIV of 1946)
Press (Emergency Powers) Act (XXIII of 1931)
Punjab Public Safety Act (11 of 1947)
Evidence Act (I of 1872)
Stamp Act (II of 1899)
Companies Act (VII of 1913)
Fisheries Ordinance, 1971.
Employer's Liability Act (XXIV of 1938)
Succession Act (XXXIX of 1925)
Trust Act (II of 1882)
Madras Hindu Religious Endowments Act (II of 1927)
Election Petitions Commission constituted under Government of India (Provincial Elections) (Corrupt Practices and Election Petitions) Order, 1936
Contract-Agreement to purchase shares in company-Defence of India Act, 1939
Remand-Discretion of Appellate Court-Civil Procedure Code (V of 1908)
Punjab Public Safety Act (II of 1947)
Punjab Land Revenue Act, (XVII of 1887)
Custom (Punjab)‑Power to contest (Act II of 1920)
Indian Stamp Act (II of 1899)
Punjab Pre‑emption Act (I of 1913)
Prisoners Act (III of 1900)
Press Emergency Powers Act (XXIII of 1931)
Indian Limitation Act (1X of 1908)
Punjab Disturbed Areas Act (I of 1947)
Guardians and Wards Act (VIII of 1890)
Police Act (V of 1861)
Prevention of corruption Act, (II of 1947)
Indian Independence Act (10 & 11 Geo. 6, Ch. 30)
General Clauses Act (X of 1897)
Punjab Minor Canals Act (III of 1905)
Workmen's Compensation Act (VIII of 1923)
N.‑W. F. P. Ordinance (III of 1949)
Baluchistan Courts Regulation, 1939
Government of India Act, 1933
Baluchistan Public Safety Regulation (I of 1947)
Dissolution‑of Muslim Marriages Act (VIII of 1939)
Bengal Tenacny Act (VIII of 1885)
Civil Procedure Code (Ceylon)
Bengal Agricultural Debtors Act (VII of 1936)
Sind Maintenance of Public Safety Act, (XV of 1948)
Bombay Children Act (XIII of 1924)
Contempt of Courts Act (XII of 1926)
Income Tax (Amendment) Bill, 2025
Judicial Commission of Pakistan (Appointment of Judges) Rules, 2024
Securities Managers (Licensing and Operations) Regulations, 2024
Punjab Sales Tax Act, (46 of 1948)
Criminal Procedure Code of Ceylon
Pakistan (Administration of Evacuee Property) Ordinance (XV of 1949)
West Punjab Public Safety Act (XVIII of 1949)
Bombay Akbari Act (V of 1878)
Bahawalpur Income Tax Act
Provincial Small Cause Courts Act (IX of 1887)
Punjab Relief of Indebtedness Act (VII of 1934)
Bombay District Municipal Act (III of 1901)
Urban Property (Regulation) Ordinance (Malta Ordinance No. XXI of 1931)
Workers' Compensation Act, 1926-47 (New South Wales)
Punjab Ordinance (II of 1946)
Hindu Women's Right to Property Act (XVIII of 1937)
Punjab Motor Vehicle Rules, 1969
Press (Emergancy Powers) Act (XXIII of 1931)
Succession Act (XXX IX of 1925)
West Punjab Muslim Personal Law (Shariat Application Act) (IX of 1948)
Punjab Public Safety Act (X 17111 of 1949)
Reformatory Schools Act (VIII of 1897)
Provident Funds Act (XIX of 1925)
Colonization of Government Lards (Punjab) Act (V of 1912)
Punjab Land Revenue Act (VII of 1887)
East Bengal Ordinance Temporary ' Re‑enactment Act (VI of 1950)
Federal Court Rules, 1950
Presidency Towns Insolvency Act (III of 1909)
Punjab Public Safety Act (X VIII of 1949)
Cattle Trespass Act (I of 1871)
Azad Kashmir Courts and Laws Code, 1948
Sindh Cooperative Housing Societies Act, 2020
The Sindh Agricultural Income Tax Act, 2025.
PRAL DIGITAL INVOICE SYSTEM .
West Punjab Rehabilitation Ordinance (IV of 1947)
Arms Act (XI of 1878)
Punjab Municipal Act (III of 1911)
Legal Practitioners Act (X VIII of 1879)
Punjab Public Safety Act (XVIII of 1949)
Privilege- Evidence Act (1 of 1872)
North‑West Frontier Province Muslim Personal Law (Shariat) Application Act (VI of 1935)
City of Karachi Municipal Act (XVII of 1933)
Privy Council (Abolition of jurisdiction) Act 1950
Privy Council Judicial Committee Act, 1833
Adaptation of Central Acts and Ordinances Order, (1949)
Islamic Shariat Act. 1951
Sind Courts Act (Bombay Act VII of 1926)
Bombay Civil Courts Act (XIV of 1869)
High Courts (Bengal) Order, 1947
Punjab District Boards Act (XX of 1883)
Punjab General Clauses Act (I of 1898)
Partnership Act (IX of 1932)
Baluchistan (Administration of Evacuee Property) Regulation (I of 1950)
Pakistan (Control of Entry) Ordinance (XVII of 1948)
Bahawalpur State Public Security Act, 1949
Extradition Act (X V of 1903)
Judicial Committee Act, (1833)
Hoarding and Black Market Act (XXIX of 1948)
Bengal Land Revenue Sales Act (VII of 1868)
Partition Act (V of 1897)
East Bengal Non‑Agricultural Tenancy Act (XXIII of 1940)
Punjab Urban Immovable Property Tax Act (XVII of 1940)
Northern India Canal and Drainage Act (VIII of 1873)
Assam Land and Revenue Regulation (I of 1886)
Punjab Municipal pal Act (III of 1911)
Easements Act (V of 1882)
Redemption of Mortgages (Punjab) Act (II of 1913)
Companies Act (VII of 1913), (as adapted for Pakistan by Adaptation of Central Acts and Ordinances Order, 1949)
Punjab Laws Acts (IV of 1872)
Majority Act (IX of 1875)
Excess Profits Tax Act (XV of 1940)
Prevention of Corruption Act (II of 1947)
Crown Grants Act (XV of 1895)
Punjab Small Towns Act (II of 1922)
Punjab Muslim Personal Law (Shariat) Application Act (IX of 1948)
Ceylon Estate Duty Ordinance (1 of 1938)
Negotiable Instruments Act (XXVI of 1881)
THE ALLIED HEALTH PROFESSIONALS COUNCIL ACT, 2022
Punjab Agricultural Income Tax Act 1997
Pakistan Petroleum (Exploration and Production) Rules, 1986.
THE PUNJAB LABOUR CODE, 2024
THE PUNJAB OCCUPATIONAL SAFETY AND HEALTH ACT, 2019
The Punjab Domestic Workers Act 2019 ,
Bonded Labour
Home Based Workers
Guardian and Wards Act (VIII of 1890)
Bengal Municipal Act (XV of 1932)
SECP Act, 1997
Indian Soldiers (Litigation) Act (IV of 1925)
Punjab Protection and Restoration of Tenancy Rights Act (XIII of 1950)
British Baluchistan Courts Regulation 1939
Punjab Land Revenue Act (XIII of 1887)
British Baluchistan Bazar Regulation
Punjab Motor Vehicles Rules, 1940
Co-operative Societies Act, 1925
Pakistan Public Safety Ordinance (XIV of 1949)
National Emergency Transitional Powers Act (1945)
Qanoon-e-Shahadat Order, 1984
Pakistan Penal Code (PPC),1860
Defence Housing Authority Islamabad Act, 2013 (Act XII of 2013)
Hajj & Umrah (Regulation) Act, 2025
New Energy Vehicles Adoption Levy Act, 2025
THE PRESIDENT'S SALARY ALLOWANCES AND PRIVILEGES ACT, 1975
Pakistan Broadcasting Corporation Employees Regulations, 1979
Punjab Board of Technical Education (Amendment) Act, 1977
National Accountability Ordinance, 1999
Assam Money Lenders Act (IV of 1934)
Police Act (V of 1863)
THE PUNJAB HEPATITIS ACT 2018 .
The Cholistan University of Veterinary and Animal Sciences Bahawalpur Act, 2018
The Code of Civil Procedure (Punjab Amendment) Act, 2018
The Punjab Regularization of Service Act, 2018
The Punjab Compulsory Teaching of the Holy Quran Act, 2018
The Punjab Criminal Prosecution Service Inspectorate Act, 2018
The Punjab Legal Aid Act, 2018
The Punjab Agriculture Income Tax Amendment Act 2024
Sindh Prisons & Corrections Service Act & Rules, 2019.
Income Tax Recovery Rules, 2002.
Services provided or rendered by cab aggregator and the services provided or rendered by the owners or drivers of the motor vehicles using the cab aggregator services) Rules, 2019
Sindh Place of Provision of Services Rules, 2023
Sindh Rented Premises Ordinance (XVU of 1979)
Bengal Waqf Act (X111 of 1934)
Punjab Restitution of Mortgaged Lands Act (IV of 1938)
Workmen Compensation Act (VIII of 1923)
Bengal Alluvial Lands Act, (1920)
Appointment and Deposition of Chiefs Ordinance, Cap 12 of Nigeria, 1948 (XIV of 1930) as amended by (XX of 1945)
Payment of Wages Act (IV of 1936)
Civil Code (Malta)
Income Tax Ordinance (Ceylon)
Bengal House Rent Control Order, 1942
Punjab Municipal (Act III of 1911)
Balochistan Rent Restriction Ordinance, 1959
Punjab Urban Rent Restriction (Amendment) Act (XVI of 1952)
Sindh Prohibition of Interest on Private Loans Act, 2023
Federal Investigation Agency (Inquiries and Investigations) Rules, 2002
Punjab Animal Slaughter Control Act, 1963
Anti Rape (Investigation & Trial) Act, 2021.
Provincial Assembly of Khyber Pakhtunkhwa Procedure and Conduct of Business Rules, 1988
Punjab Drugs Rules, 2007
Arms Act (XIII of 1965)
Bengal, Agra and Assam Civil Courts Act, (XII of 1887)
Punjab Land Dispositions (Saving of Shamilat) Act 1951 (IV of 1952)
Control of Narcotic Substances (Amendment) Act, 2022
Azad Jammu and Kashmir Council Extradition of Fugitive Offenders, Act (II of 1984)
Penal Code (XLV of 1898)
Control of Narcotic Substances Act (XXV of 1997)
Punjab Undesireable Cooperative Societies (Dissolution) Act (I of 1993)
Co-operative Societies Act (VII of 1925)
Sindh Prohibition of Preparation, Manufacturing, Storage, Sale and Use of Gutka and Manpuri Act, 2019
National University of Modern Languages (NUML) Examination Rules, 2018
Azad Penal Code (XLV of 1860)
Medical and Dental Undergraduate Education (Admissions, Curriculumand Conduct) Policy and Regulations, 2023)
THE VIRTUAL ASSET SERVICE PROVIDERS BILL, 2025
Sindh Wholesale Agricultural Produce Markets (Development and Regulation) Act, 2025
THE STAMP ACT, 1899
Takaful Rules, 2012
Competition (Merger Control) Regulations, 2016
Non-Banking Finance Companies and Notified Entities Regulations, 2008
Financial Institutions (Recovery of Finances) Rules, 2018
Trade Marks Act 1994
West Pakistan Stamp Inspection and Audit Rules, 1949
Oaths Act, 1873
Estates Partition Act (V of 1897)
Partition Act (IV of 1893)
Bengal Land Revenue Sale Law Act (XI of 1859)
Co‑operative Societies Act (II of 1912)
Punjab Control of Goondas Act (XIV of 1951)
Indian Independence (Right, Property and Liabilities) Order, 1947
Punjab Agricultural Income Tax Act (XVI of 1951)
Security of Pakistan Act (XXXV of 1952)
North‑West Frontier Province Tenancy Act (XXV of 1950)
Ceylon (Parliamentary Elections) Amendment Act (48 of 1949)
Citizenship Act (XVIII of 1948) (Ceylon)
Bahawalpur Interim Constitution Act, 1952
N.-W. F. P. Pre‑emption Act (XIV of 1950)
Pakistan (Administration of Evacuee Property) Act, 1957
Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act, 2015 ("MTI Act")
Khyber Pakhtunkhwa Finance Act 1990
East Bengal Non‑Agricultural Tenancy Act (XXIII of 1949)
Punjab Agricultural Income‑tax Act (XVI of 1951)
N. W. F. P. Public Safety Act (XXI of 1948) as amended by N. W. F. P. Public Safety (Amendment) Act (III of 1953)
Sind Public Order and Detention Act (XV of 1952)
Punjab Revenue Act (XVII of 1887)
N.‑W. F. P. Pre‑emption Act (XI V of 1950)
Pakistan Special Police Establishment Ordinance (VIII of 1948)
Industrial, Disputes Act (XIV of 1947)
Carriers Act (III of 1865)
Foreigner's Act (XXXI of 1946)
Rawalpindi Conspiracy (Special Tribunal) Act, 1951
Registration Act (XVI of 1908)
Sindh Building Control Ordinance, 1979
Sind Prevention of Bribery and Corruption Act (XXIV of 1950)
Pakistan Rehabilitation Ordinance (XIX of 1948)
Carriage of Goods by Sea Act (XXV1 of 1925)
Pakistan. (Administration of Evacuee Property), Ordinance (XV of 1949)
Divorce Act (IV of 1869)
Federal Court Rules 1950
N.‑W. Frontier Crimes Regulation (III of 1901)
Legal Practitioners Act (X V111 of 1879)
Pakistan Criminal Lain Amendment Act (XIX of 1948)
Punjab Pre-emption Act (I of 1913)
Pakistan (Administration of Evacuee Property Ordinance (XV of 1949)
N.-W. F. P. Public Safety Act (XXI of 1948)
Colonisation of Government Lands (Punjab) Act (V of 1912)
Bar Councils Act (XXX VIII of 1926)
North-West Frontier Crimes Regulation (III of 1901)
Khyber Pakhtunkhwa Professions, Trades and Callings Tax Rules, 1991
Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act (IV of 2015)
Balochistan Cultural Heritage Preservation Act, 2010
Balochistan Antiquities Act, 2014
Merchandise Marks Act (IV) of 1889)
Pakistan Penal Code (XLV of 1860)
Karachi Rent Restriction Act (VIII of 1953)
N.-W. F. P. Restitution of Mortgaged Lands Act (XXXII of 1950)
Assam Money Lenders (Amendment) Act, (ICI of 1943)
City of Karachi Municipal Act (Bombay Act X V11 of 1933)
Sind Control of Goonda Act (XXVIII of 1952)
Protection Against Harassment of Women at the Workplace Act, 2010
ECONOMIC SURVEY OF PAKISTAN 2024-25
Rules for Competitive Examination (CSS), 2016
Balochistan Introduction of Mother Languages as Compulsory Additional Subject at Primary Level Act, 2014
Balochistan Wildlife (Protection, Preservation, Conservation & Management) Act, 2014
Punjab Private Educational Institutions (Promotion and Regulation) Rules, 1984
West Pakistan Redemption and Restitution of Mortgaged Lands Act, 1964
PEMRA Ordinance, 2002
PEMRA (Council of Complaints) Rules, 2010
Accommodation and Allocation Rules, 2002
Benami Transactions (Prohibition) Act, 1989
Contract Act, 1872
Ordinance No. LVI of 2001
NAB Ordinance, 1999
N. W. F. P. Pre‑emption Act (XIV of 1950)
Hoarding and Black‑market Act (XXIX of 1948)
Unani Ayurvedic and Homeopathy Practitioners Act, 1965
Unani Ayurvedic and Homeopathy System of Medicine Rules, 1980
Punjab Partition of Immoveable Property Act, 2012
Acceding State (Property) Order, 1961
Karachi Tramways Act, 1883
Bahawalpur Prevention of Corruption Act (V of 1950)
West Pakistan Co-operative Societies and Co-operative Banks (Repayment of Loans)Ordinance (XLV of 1966)
Pakistan Criminal Law Amendment Act (XL of 1958)
Baluchistan (Rehabilitation) Regulation (II of 1950)
Land Acquisition Act (I of 1894)
Customs Act 1969
Evidence Act 1972
West Pakistan Press and Publications Ordinance 1963
Moor Vehicles Act (IV of 1939)
Constitution of Pakistan 1973
Pakistan Army Act (XXXIX of 1952)
Sindh Crimes Control Act (IV of 1975)
Nest Pakistan Urban Rent Restriction Ordinance (VI of 1959)
Provincially Administered Tribal Areas Criminal Law (Special Provisions) Regulation (I of 1975)
Service Tribunals Act (I of 1974)
North-West Frontier Province Finance Act (X of 1977)
West Pakistan Land Reforms Regulation, 1959
Trusts Act, 1882
Sindh Co-operative Societies Act (VII of 191,5)
West Pakistan Money Lenders Ordinance (XXIV of 1960)
West Pakistan Fisheries Ordinance (XXX of 1961)
Government of Bahawalpur (Interim Constitution) Act, 1952
Bahawalpur Control of Goondas Act, 1955
Court Fens Ad (VII of 1870)
Central Excises and Salt Act (I of 1944)
Evidence Act (I of 1871)
West Pakistan Pare Food Ordinance (VII of 1960)
Powers of Attorney Act, 1882
Ld .Reforms Regulation, 1972
Penal Code (XLV of 1160)
Registration Act (ZVI of 1"8)
Baluchistan Mining Concession Rules, 1970
Scrutiny of Claims (Evacuee Property) Regulation (C. M. L. A.'s 84 of 1961)
Admiralty Jurisdiction of High Courts Ordinance (XLII of 1980)
Sand Land Revenue Code, 1879
Government Occupants (Sind) Act (llI of 1899)
Civil Commotion Compensation Funds Ordinance (XXI of 1971)
N.W. F. P. Local Government Ordinance (III of 1972)
West Pakistan (Board of Intermediate and Secondary Education Peshawar) Ordinance (XIX of 1961)
N.W. F. P. Corporation Employees (Special Powers) Ordinance (VIII of 1978)
West Pakistan Suppression of Prostitution Ordinance (II of 1961)
ABAD Houses Allotment Policy, 2013
Khyber Pakhtunkhwa Universities Act, 2012
Khyber Pakhtunkhwa Tourism Act, 2019
Khyber Pakhtunkhwa Culture and Tourism Authority Employees (Appointment and Conditions of Service) Regulations, 2020
Law and Justice Regulation (VII of 1901)
Sindh Co‑operative Societies Act (VII of 1925)
Negotiable Instruments Act (XXVI of 1880
West Pakistan Consolidation of Holdings Ordinance (VI of 1960)
Appointment of Chairman and Members (Qualifications) Rules, 2022
Gilgit-Baltistan Service Tribunal (Amendment) Act, 2022
Sindh Institute of Ophthalmology and Visual Sciences Administrative Structure, Powers and Duties of Institute Officers Rules, 2021
Sindh Institute of Ophthalmology and Visual Sciences Employees (Terms and Conditions of Service) Rules, 2021
Sindh Institute of Ophthalmology and Visual Sciences Act, 2013
Punjab Emergency Service Leave, Efficiency and Discipline Rules, 2007
Punjab Paddy and Rice (Control) Order, 1978
West Pakistan Urban Immovable Property Tax Act (V of 1958)
Martial Law Order, 1972
West Pakistan Control of Goondas Ordinance (XXXV of 1959)
N.W. F. P. Government Servants (Efficiency and Discipline) Rules, 1973
Baluchistan Local Government Ordinance (IX of 1979)
West Pakistan Criminal Laws (Special Provisions) Ordinance (Il of 1968)
Pakistan (Administration of Evacuee Property) Act (XII of 1957)
Baluchistan Acquisition of Land (Housing and Development Schemes in Rural Areas) Act (XVIII of 1974)
Pakistan (Administration of Evacuee Property) Act (XII of 1957)
West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance (VI of 1968)
Rehabilitation Settlement Scheme, Part II
Peshawar University Town Committee Rules, 1974
West Pakistan Repealing Ordinance (XVIII of 1970)
Pak-Oman Hospital Pasni Act, 2021
Pakistan Ordnance Factories Allotment of Residential Plots to Officers Rules, 2002
Gilgit-Baltistan System of Financial Control and Budgeting Rules, 2009
Gilgit-Baltistan Rules of Business, 2007
Quetta Water and Sanitation Authority (Employees’ Service) Regulations, 2011
Quetta Water and Sanitation Authority Act, 2004
Balochistan Water and Sanitation Authority Act, 1989
Sindh Local Councils (Election) Rules, 1979
Trusts Act (II of 1982)
Sindh Local Government Ordinance (II of 1972)
Pakistan Administration of Evacuee Property Act (XII of 1957)
Sindh Children Act (XII of 1955)
University of Karachi Ordinance (V of 1962)
Colonial Courts of Admiralty Act, 1890
Karachi Municipal Corporation Terminal Tax (Validation) Ordinance (VIII of 1967)
Trade Organizations Ordinance (XLV of 1961)
West Pakistan Agricultural Produce Markets Act (V of 1939)
N.W. F. P. Local Councils Election Rules, 1979
Transfer of Property Act (IV of 1892)
Baluchistan Civil Disputes (Shariat Application) Regulation, 1976
Baluchistan Local Government Act (XII of 1975)
Dastoorul Amal Diwani, Kalat
Employees Coat of Living (Relief) Act, 1973 (1 of 1974)
Sindh Child Marriages Restraint Act, 2013 (XV of 2014)
Per Mohsin Akhter Kayani, J (g) Contempt of Court Ordinance (IV of 2003)
Civil Servants (Directory Retirement from Service) Rules, 2020
Khyber Pakhtunkhwa Local Councils (Conduct of Election) Rules, 2021
Sindh Food Authority Act, 2016 (XIV of 2017)
Sindh Motion Pictures Act, 2011 (IV of 2012)
Balochistan Employees' Efficiency and Discipline Act, 2011
Pakistan Plant Quarantine Rules, 2019
PEMRA (TV/Radio Broadcast Operations) Regulations, 2002
Court Bees Act (VII of 1870)
Career Structure for Health Personnel Scheme Ordinance, 2011
Khyber Pakhtunkhwa Service Tribunals Act, 1974
General Service Law Principles
AJ&K Civil Servants (Appointment and Conditions of Service) Rules, 1977
Civil Servants Promotion (BPS-18 to BPS-21) Rules, 2019
West Pakistan Water and Power Development Authority Act (XXXI of 1958)
Colonial Courts of Admiralty (Pakistan) Act (XVI of 1891)
West Pakistan Animals Slaughter Control Act (III of 1963)
N.W. F. P. Vegetable Ghee (Distribution) Order, 1971
High Court Establishment (Appointment and Conditions of Service) Rules, 2020
Balochistan Civil Servants Pension Rules, 1989
National Bank of Pakistan Staff Service Rules, 1973
National Bank of Pakistan Staff Service Rules, 2021
University of Azad Jammu and Kashmir Act, 1985
Balochistan Persons with Disabilities Act, 2017
Khyber Pakhtunkhwa Disabled Persons (Employment and Rehabilitation) (Amendment) Act, 2012
Islamabad Capital Territory Rights of Persons with Disability Act, 2020
Punjab Recruitment Policy, 2011
Punjab Employees’ Social Security Ordinance, 1965
Pension Regulations, Volume-I (Armed Forces), 2010
Fundamental Rules
National Highway Authority (Service) Rules, 1995
National Highway Authority (Appointment and Promotion) Rules, 1995
Pakistan Defence Housing Authority Service Rules, 2008
Islamabad Judicial Service Rules, 2011
Development Authority Muzaffarabad Act, 1989
Azad Government of the State of Jammu and Kashmir Rules of Business (Revised), 1985
Azad Jammu and Kashmir Public Service Commission (Procedure) Rules, 1994
Civil Servants (Promotion to the Post of Secretary BS-22 and Equivalent) Rules, 2010
Civil Servants (Efficiency & Discipline) Rules, 1973
Civil Servants (Efficiency & Discipline) Rules, 2020
Shaheed Zulfiqar Ali Bhutto Medical University Act, 2013
Sindh Market Committee Unified Code Service Rules, 1983
Overseas Pakistanis Foundation Employees (Service) Regulations, 1993
Gilgit-Baltistan Police (Efficiency and Discipline) Rules, 1975
Islamabad Wildlife (Protection, Preservation, Conservation and Management) Ordinance 1979.
Balochistan Provincial Assembly Secretariat (Recruitment) Rules, 2009.
Khyber Pakhtunkhwa Sales Tax on Services Act, 2022
Punjab Government Contract Appointment Policy, 2004
Federal Employees Benevolent Fund and Group Insurance Rules, 1972
Zarai Taraqiati Bank Limited Staff Regulations, 2005
Anti-Dumping Duties Act (XIV of 2015)
Khyber Pakhtunkhwa Wildlife and Biodiversity (Protection, Preservation, Conservation and Management) Act, 2015
Balochistan Arms Act, 2022
Criminal Procedure Code (V of 1898)
North‑West Frontier Province Pre‑emption Act (XIV of 1950)
Sind Requisition of Land Act (XLVI of 1947)
Bengal Non‑Agricultural Lands Assessment Act, 1936
Pakistan Criminal Law (Amendment) Act (XIX of 1948)
Drug Regulatory Authority of Pakistan Act, 2012
Contempt of Court Act, 1993
Gilgit-Baltistan Wildlife Protection Act, 1975
Constitution of Pakistan Art. 170 (Government of India Act, 1935
Bombay Co‑operative Societies Act (VIII of 1925)
West Pakistan (Adaptation of Courts Acts) Order, 1955
Public and Representative Offices (Disqualification) (Repeal) Act, 1954
Pakistan National Shipping Corporation (Service) Regulations, 1984
Arms Act, 1965
Public Gambling Act (III of 1867)
N. W. F. P. Muslim Personal Law (Shariat) Application Act (VI of 1935)
East Bengal Premises Rent Control Ordinance (XXII of 1951)
City of Karachi Municipal Act, 1933
Indian Independence (Rights, Properties and Liabilities) Order 1947
West Pakistan Criminal Law (Amendment) Act (VII of 1963)
Khyber Pakhtunkhwa Child Protection and Welfare Act, 2010
Azad Jammu and Kashmir Motor Vehicles Rules, 1973
THE FOREIGN INVESTMENT (PROMOTION AND PROTECTION) ACT, 2022
High Court (Peshawar) Rules and Orders
Khyber Pakhtunkhwa Health Care Commission Act, 2015
Khyber Pakhtunkhwa Health Care Commission Conduct of Business Regulations, 2016
Removal and Blocking of Unlawful Online Content (Procedure, Oversight and Safeguards) Rules, 2021
Supreme Court Judges (Leave, Pension and Privileges) Order, 1997
Regulation of Mines and Oil-fields and Mineral Development (Government Control) Act, 1948
SECP (Anti-Money Laundering and Countering Financing of Terrorism) Regulations, 2018
Anti-Money Laundering and Countering Financing of Terrorism Sanctions Rules, 2020
Pakistan Navy (Discipline) Act (XXXIV of 1934)
THE PUNJAB LABOUR CODE, 2026
Balochistan Waqf Properties Act, 2020
CSS Competitive Examination Rules, 2019
Sindh Prohibition of Employment of Children Act, 2017
National Accountability (Amendment) Act, 2022
Bombay District Police Act (IV of 1890)
West Pakistan Board of Revenue Ordinance, (XII of 1956)
Pakistan Criminal Law (Amendment) Act, 1958
Punjab Agricultural Income Tax Act (VII of 1950)
North West Frontier Corps Law, 1941
Constitution of Pakistan
Punjab Tenancy (Amendment) Act (VII of 1952)
Punjab Tenancy Act (XVI of 1872)
North West Frontier Province Civil Services (Punish ment and Appeal) Rules, 1943
Khyber Pakhtunkhwa Public Procurement Grievance Redressal Rules, 2017
N. W. F. P. House Rent Control Act (XV of 1946)
Colonization of Government Lands (Punjab) Act (II of 1912)
Sind Land Revenue Code (V of 1879)
Government of India (High Court Judges) Order, 1937
Azad Jammu and Kashmir Elections Act
Insolvency (Capital of the Federation and Dacca) Act (III of 1909)
East Bengal Non-Agricultural Tenancy Act, 1949
Azad Jammu & Kashmir Offence of Zina (Enforcement of Hudood) Act, 1985
Federal Ombudsmen Institutional Reforms Act, 2013
THE WEST PAKISTAN FINANCE ACT, 1965
Sindh Medical Colleges Act, 1987.
Q-WASA Act, 2004
Copyright Ordinance, 1962
Trade Marks Act, 1940
Punjab Procurement Regulations, 2024
Khyber Pakhtunkhwa Code of Civil Procedure (Amendment) Act, 2020
Islamabad Capital Territory Child Marriage Restraint Act, 2025
Enforcement of Women’s Property Rights Act, 2020
Enforcement of Women's Property Rights Act, 2020
Establishment of the Office of Ombudsman for Balochistan Ordinance, 2001
Sindh Coal Act, 2012
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017
NATIONAL GUIDELINES FOR USE OF ARTIFICIAL INTELLIGENCE IN JUDICIAL INSTITUTIONS OF PAKISTAN.
University Act, 1998
Securities and Exchange Commission of Pakistan Act, 1997
EXPORT POLICY ORDER. 2022.
IMPORT POLICY ORDER, 2022.
Trade Policy Framework (STPF) 2020-25
Medical Act, 1858
Securities and Exchange Commission of Pakistan (Anti Money Laundering, 1[Combating the Financing of Terrorism and Countering Proliferation Financing)] Regulations, 2020.
Constitution of the Islamic Republic of Pakistan, 1973
Islamabad Nature Conservation and Wildlife Management Act, 2024
N.W.F.P. Laws and Justice Regulation, 1901
Probate and Administration Act (V of 1881)
WEST PAKISTAN Baghdad‑ul‑Jadid
Bengal Village Self‑Government Act (V of 1919)
East Bengal (Emergency),Requisition of Property Act (XIII of 1948)
Baluchistan States Union (Interim Constitution) Act, 1952
Karachi Control of Disorderly Persons Act (XXIX of 1952)
Finance Act, 2026.
West Pakistan Board of Revenue Act (XI of 1957)
Pakistan Mining Concession Rules, 1949,
 Punjab Land Revenue Act (XVII of 1887),
 Pakistan Rehabilitation Ordinance (XIX of 1948)
Colonization of Government Lands (Punjab) Act (V of 1912)
 Land Revenue Act (XVII of 1887)
Pakistan Mining Concession Rules, 1949
Arbitration Act (X of 1940)
 Colonization of Government Lands (Punjab) Act (V of 1912),
Emergency Powers Order in .Council, 1939
 The Wharfage Law of 1895
Northern India Canal and Drainage Act (VIII of 1873)
Bengal Village Chaukidari Act (VI of 1870)
Court Fees Act (VII of 1870)
Evidence Act (I of 1872)
Pakistan Administration of Evacuee Property Act (XII of 1957)
Punjab Restoration of Tenancy Rights Act (XIII of 1950)
Khyber Pakhtunkhwa Sacked Employees (Appointment) Act, 2012
West Pakistan Urban Rent Restriction Act (IX of 1957)
Punjab Land Revenue Act (XVII of 1880)
Punjab Alienation of Land Act (XIII of 1902)
 Northern India Canal and Drainage Act (XVIII of 1873)
Constitution of Pakistan (1956) Â
Canal and Drainage Act (VIII of 1873)
[North‑West' Frontier Province Tenancy Act (XXV of 1950)
Canal and Drainage Act (VIII of 1813)
N.W F. P. Pre‑emption Act (XIV of 1950)
Transfer of Property (Pakistan) Ordinance (IV of 1947)
Sind (Requisition of Land) Act (XLVI of 1940)
Sind Municipal Boroughs Act (XVIII of 1925)
Cantonments (House Accommodation) Act (VI of 1923)
Control of Shipping Act (XXVI of 1947)
Sind Courts Act (VII of 1926)
Laws (Continuance in Force) Order (Post‑Proclamation No. 1 of 1958)
Karachi Rent Restriction Act (VIII of 1953),
Security and Exchange Ordinance (XVII of 1969)
Insurance Act (IV of 1938)
Fatal Accidents Act (XIII of 1855)
Sind Economic Rehabilitation Continuance Ordinance (I of 1948)
Bahawalpur State Agricultural Income‑tax Act, 1949
Kalat Criminal Procedure Code, 1951,
N.W. F. P. Tenancy Act (XXV of 1950)
West Pakistan Basic Democracies (Election of Chairman) Rules, 1960
Pakistan Legal Practitioners & Bar Council Rules, 1976
Frontier Crimes Regulation (III of 1941)
Medical Colleges (Governing Bodies) Ordinance (XIII of 1961)
Elective Bodies (Disqualification) Order [President's Order No. 13 of 1959]
East Bengal Public Safety Ordinance (XXI of 1951)
Basic Democracies Order [President's Order No. 18 of 1959]
Arms Act (XXXI of 1860)
Electoral College Act (IV of 1964)
Central Depositories (Licensing and Operations) Regulations, 2016
THE ALTERNATIVE DISPUTE RESOLUTION ACT, 2017
Industrial and Commercial Employment (Standing Orders) Ordinance (III of1960)
Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1958)
East Bengal State Acquisition and Tenancy Act, 1950 (XXVIII of 1951)
Public Demands Recovery Act, 1913
West Pakistan Urban Rent Restriction Ordinance (VI of 1959)
East Bengal Premises Rent Control Act, 1953
Pakistan Rehabilitation Act (XLII of 1956)
Sind (Requisition of Land) Act (XLVI of 1947)
East Pakistan Public Safety Ordinance (LXXIII of 1958)
Representation of the People Act (XXXI of 1957)
East Pakistan Control of Essential Commodities Act (I of 1956)
East Pakistan Food (Special Courts) Ordinance (XV of 1956)
East Pakistan Anti‑Corruption Act (XXVI of 1957)
Bahawalpur Agricultural Income‑tax Act, 1953
West Pakistan Government Dues Recovery Ordinance(XXII of 1962)
Tax Law Amendment Act, 2024
Anti Money Laundering Act, 2020
Quetta and Kalat (Civil and Criminal Law) Ordinance (III of 1965)
Pakistan (Administration of Evacuee Property)Â Act (XII of 1950)
Court Fees (Amendment) Ordinance (LII of 1962)
Charges (Evacuee Property) Rules. 1961
N.W. F. P. Pre‑emption Act (XIV of 1950)
N.W. F. P. Kanungo Service Rules, 1936
East Pakistan Urban Immovable Property Tax Act, 1957
East Pakistan Public Safety Ordinance (LXXVIII of 1958)
East Pakistan Local Councils (Vote of No‑confidence) Rules, 1963
Medical Council Ordinance (XXXII of 1962)
Constitution of Pakistan (1967)
West Pakistan Pure Food Ordinance (VII of 1960)
West Pakistan Goats (Restriction) Ordinance (XLII of 1959)
West Pakistan Criminal Law (Amendment) Ordinance (XV of 1966)
Passport (Offences) Act  (LVI of 1952)
West Pakistan Relief of Indebtedness Ordinance (XV of1960)
Public Conduct (Scrutiny) Ordinance (III of 1959)
 West Pakistan Maintenance of Public Order Ordinance (XXXI of 1960)
Settlement of Disputes (First Elections) Order (13 of 1962)
National and Provincial Assemblies (First Elections) Order (4 of 1962)
Habitual Offenders Act, 1918,
Scrutiny of Claims (Evacuee Property) Regulation (C. M. L.A's.) No: 89
Press and Publications Ordinance (XV of 1960)
Chittagong Development Authority (Land Acquisition Validation) Ordinance (VIII of 1963)
Pre‑emption Act (1 of 1913)
Chittagong Development Authority Ordinance (LI of1959)
Displaced Persons Laws Amendment Ordinance (XVIII of 1965)
Probation of Offenders Ordinance (XLV of 1960)
University of Sind Employees (Efficiency and Discipline) University Ordinances, 1961
West Pakistan Requisitioning of Immovable Property (Temporary Powers) Act (VII of 1956)
Sales Tax Act (III of 1951)
Income tax Act (XI of 1911)
East Pakistan Municipal Committee (Taxation) Rules, 1960
Income-tax Act (XI of 1921)
Religious Endowments Act (XX of 1863)
Insolvency (Karachi Division and Dacca) Act (III of 1909)
Slaughter of Kine Rules [framed under Punjab Laws Act (IV of 1872)
Electoral College Act (III of 1964)
Displaced Persons (Compensation and Rehabilitation(Amendment) Ordinance (II of 1962)
East Pakistan Agricultural University (Efficiency andDiscipline) Statutes
Basic Democracies (Amendment) Act (XVI of 1965)
Chittagong Hill Tracts Regulation Rules
Rehabilitation Resettlement Scheme, Punjab
Provincial Small Causes Courts (Amendment) Ordinance (LI of 1962)
"Riwaj‑e‑aam of Lahore District" (1935)
Basic Democracies Order (18 of 1959)
Electoral College Rules, 1964
West Pakistan Government Servants (Further Usefulness in Public Service) Rules, 1963
Constitution of Pakistan (1952)
East Bengal Services Rules
Constitution of Pakistan (1961)
Constitution of Pakistan (1916)
Contract Act (IX of 1871)
Defence of Pakistan Rules
East Pakistan Waqfs Ordinance (I of 1962)
East Bengal Building Construction Act (II of 1953)
Minimum Wages Ordinance (XXXIX of 1961)
Rules of Procedure of National Assembly
Contract Act (IX of 1812)
West Pakistan Pure Food Ordinance (VII of 1560)
West Pakistan Basic Democracies Election Rules, 1959
Martial Law Regulation No. 89 [C. M. L. A.'s]
 Insolvency (Capital of the Federation and Dacca) Act (III of 1909)
Inland Revenue Service Rules
Payment Systems and Electronic Fund Transfer Act, 2007
Asset Declaration Ordinance, 2019
THE ABANDONED PROPERTIES (MANAGEMENT) ACT 1975
THE ABOLITION OF THE DISCRETIONARY QUOTAS IN HOUSING SCHEMES ACT, 2013
THE ABOLITION OF THE PUNISHMENT OF WHIPPING ACT, 1996
THE ACCEDING STATE (PROPERTY) ORDER, 1961
THE ACCESS TO THE MEDIA (DEAF) PERSONS ACT, 2022
West Pakistan Prisons (Remission of Sentences) Rules, 1965
Censorship of Films Act (XVIII of 1963)
Whipping Act (IV of 1909)
Sind Revenue Jurisdiction Act (X of 1876)
Azad Jammu & Kashmir Prevention of Corruption Act, 1947
East Pakistan Premises Rent Control Ordinance (XX of 1963)
Displaced Persons Laws Amendment Ordinance (XIII of 1964)
Western Frontier Province Courts Regulation (I of 1931)
West Pakistan Workmen's Compensation Rules, 1961
Court...
1st Labour Appellate Tribunal, Punjab
1st Labour Appellate Tribunal, Sindh
5th Labour Appellate Tribunal, Sindh
Administrative Tribunal, Punjab
Allahabad High Court
Andhra Pradesh High Court
Anti-Corruption Committee, Pb.B.C. Lahore
ANTI-DUMPING APPELLATE TRIBUNAL
Appellate Tribunal Inland Revenue
Appellate Tribunal Inland Revenue, Islamabad
Appellate Tribunal Inland Revenue, Karachi
Appellate Tribunal Inland Revenue, Lahore
Appellate Tribunal Inland Revenue, Multan Bench
Appellate Tribunal Inland Revenue, Peshawar
Appellate Tribunal Sindh Revenue Board, Karachi
Appellate Tribunal, Sindh Revenue Board
Assam High Court
Authority for Advance Rulings, New Delhi
Authority under payment of Wages Act, 1936
Baghdad ul Jadid
Bahawalpur High Court
BAKING COURT NO. V, KARACHI
Balochistan High Court
Balochistan High Court, Sibi Bench
Balochistan High Court, Turbat Bench
Bangladesh High Court
Banking Court
Bar Council Election Tribunal, Quetta
Bar Council Tribunal, N.W.F.P
Bar Council Tribunal, Pakistan
Bar Council Tribunal, Peshawar
Bar Council Tribunal, Punjab
Board of Revenue, N.W.F.P
Board of Revenue, Punjab
Board of Revenue, Sindh
Board of Trustees Employees Old-Age Benefits Institution
Bombay High Court
Calcutta High Court
Central Services Tribunal
Chancery Division
Chhattisgarh High Court
CHIEF COURT OF OUDH
Chief Land Commissioner
Cochin High Court
Commissioner Appeals, Punjab Revenue Authority, Lahore
Commissioner for Workmens Compensation and Authority
Commissioner Inland Revenue (Appeals), Karachi
Commissioner Inland Revenue, (Appeals II), Islamabad
COMMISSIONER OF INCOME TAX, SPECIAL ZONE, LAHORE
Competition Appellate Tribunal, Islamabad
Competition Commission of Pakistan
Constitutional Court of South Africa
Court of Appeal
Court of Special Judge, Karachi
Customs and Excise Appellate Tribunal
Customs Appellate Tribunal
Customs Appellate Tribunal, Bench-II, Lahore
Customs Appellate Tribunal, Karachi
Customs Appellate Tribunal, Peshawar
Customs, Excise and Sales Tax Appellate Tribunal, Karachi
Customs, Excise and Sales Tax Appellate Tribunal, Lahore
Dacca High Court
Delhi High Court
East Punjab High Court
Election Commission of Pakistan
Election Tribunal (AJ&K)
Election Tribunal, Balochistan
Election Tribunal, Lahore
Election Tribunal, N.W.F.P
Election Tribunal, Pakistan
Election Tribunal, Peshawar
Election Tribunal, Punjab
Election Tribunal, Quetta
Election Tribunal, Sindh
Employees Old-Age Benefits Institution Sindh
Employees Social Security Institution, Punjab
Environmental Protection Tribunal, Karachi
Environmental Tribunal, Lahore
Federal Court, Pakistan
Federal Service Tribunal, Islamabad
Federal Shariat Court
Federal Tax Ombudsman
Foreign Exchange Appellate Board
Gauhati High Court
Gilgit Baltistan Chief Court
Gujarat High Court
High Court (AJ&K)
HIGH COURT OF APPEAL
High Court of Australia
High Court of Himachal Pradesh
Himachal Pradesh High Court
House of Lord
Hyderabad High Court
IIIrd Labour Appellate Tribunal, Punjab
IIIrd Labour Appellate Tribunal, Sindh
IInd Labour Appellate Tribunal, Punjab
Implementation Tribunal For Newspaper Employees
Implementation Tribunal, Punjab
Implementation Tribunal, Quetta
Income Tax Appellate Tribunal
Income Tax Appellate Tribunal Pakistan
Income Tax Appellate Tribunal, Ahmedabad
Income Tax Appellate Tribunal, Bangalore
Income Tax Appellate Tribunal, Bangladesh
Income Tax Appellate Tribunal, Dacca
Income Tax Appellate Tribunal, Islamabad
Income Tax Appellate Tribunal, Jaipur
Income Tax Appellate Tribunal, Karachi
Income Tax Appellate Tribunal, Lahore
Income Tax Appellate Tribunal, Peshawar
Income-tax Settlement Commission (Special Bench)
Insurance Tribunal, Lahore
Insurance Tribunal, Multan
Intellectual Property Tribunal
Islamabad High Court
IVth Labour Appellate Tribunal, Punjab
Jharkhand High Court
Judiciary COMMISSIONERS COURT OF NAGPUR
Judiciary COMMISSIONERS COURT OF PESHAWAR
Judiciary Commissioners Court of Sindh
Karnataka High Court
Kerala High Court
KINGS BENCH DIVISION
KPK Service Tribunal
Labour Appellate Tribunal
Labour Appellate Tribunal, Balochistan
Labour Appellate Tribunal, Multan
Labour Appellate Tribunal, N.W.F.P.
Labour Appellate Tribunal, Peshawar
Labour Appellate Tribunal, Punjab
Labour Appellate Tribunal, Quetta
Labour Appellate Tribunal, Sindh
Lahore High Court
Lahore High Court, Bahawalpur Bench, Bahalwalpur
Lahore High Court, Multan Bench, Multan
Lahore High Court, Rawalpindi Bench, Rawalpindi
Madhya Pradesh High Court
Madras High Court
Maharashtra High Court
Monopoly Control Authority
Mumbai High Court
Mysore High Court
Nagpur High Court
National Industrial Relations Commission
Northern Areas Chief Court
Northern Areas Court of Appeals
Orissa High Court
Oudh High Court
Pakistan Bar Council
Pakistan Labour Court
Patna High Court
Peshawar High Court
Peshawar High Court, Abbottabad Bench
Peshawar High Court, Bannu Bench
Peshawar High Court, D.I. Khan Bench
Peshawar High Court, Mingora Bench
PRESIDENTS SECRETARIAT (PUBLIC) AIWAN-E-SADR, ISLAMABAD
Privy Council
Punjab and Haryana High Court
Punjab Environmental Tribunal, Lahore
Punjab High Court
Punjab Labour Appellate Tribunal
Punjab Revenue Appellate Tribunal
Punjab Revenue Authority, Lahore
Punjab Subordinate Judiciary Service Tribunal
Quetta High Court
Quetta Service Tribunal
Rajasthan High Court
Rangoon High Court
Securities and Exchange Commission of Pakistan
Seed Corporation Employees Union, Sindh
Service Tribunal (AJ&K)
Service Tribunal Punjab
Service Tribunal, Balochistan
Service Tribunal, Islamabad
Service Tribunal, KPK
Service Tribunal, N.W.F.P.
Service Tribunal, Pakistan
Service Tribunal, Punjab
Service Tribunal, Quetta
Service Tribunal, Sindh
Shariat Appellate Bench
Shariat Court (AJ&K)
Sikkim High Court
Sindh Chief Court
Sindh High Court
Sindh High Court, Hyderabad Bench
Sindh High Court, Larkana Bench
Sindh High Court, Sukkur Bench
Sindh Labour Appellate Tribunal
Sindh Revenue Board
Special Court Islamabad
Special Court of Offences in Banks
Subordinate Judiciary Service Tribunal, KPK
Subordinate Judiciary Service Tribunal, N.W.F.P.
Subordinate Judiciary Service Tribunal, Punjab
Supreme Appellate Court Gilgit-Baltistan
Supreme Appellate Court, Northern Areas
Supreme Appellate Court, Pakistan
Supreme Court (AJ&K)
Supreme Court of Bangladesh
Supreme Court of Canada
Supreme Court of Cyprus
Supreme Court of India
Supreme Court of New Zealand
Supreme Court of Pakistan
Supreme Court of the United States
Supreme Court of UK
TELANGANA AND ANDHRA PRADESH HIGH COURT
TRAVANCORE, Cochin High Court
Tripura High Court
Uttarakhand High Court
Uttaranchal High Court
West Pakistan
West Pakistan Lahore
WEST PAKISTAN, KARACHI
West Punjab
Federal Constitution Court of Pakistan
Azad J. & K
(W. P.) Baghdad‑ul‑Jadid
(W. P.) Peshawar
West Pakistan Peshawar
West Pakistan Quetta
Supreme Court
Stare Principal...
badgering
bonus
leges posteriores priores contrarias abrogant
omne majus continet in se minus
ignorantia juris neminum excusat
SERVICE OF NOTICE
Actus curiae neminem gravabit (an act of the Court shall prejudice no man).
Year - How to be understood
ubi jus ibi remedium
action
secondum allegate et probata
Assessment, Limitation
Exemption cannot be allowed if not claimed
quando lex aliquid concedit videtur et illud sine quo res ipse ease not potest
expressio unius est exclusio
Rule of harmonious construction of statutes
Exemption clauses vis-a-vis rules of interpretation
Application of rule generalibus specialia derogant
nemo debit bis vexari pro una et eadum causa
Proceedings under the Income Tax Act are judicial proceedings
The court is to apply its mind to the question whether there is a reasonable probability of conviction if prosecution was initiated.
nullus commodum capere potest de injuria sua propria
bhada
General Act - whether overrides the provisions of Specific Act - held no
assess and assessment
Prosecution under section 476, Cr.P.C. is primarily to secure the public interest (prospect of prosecution for using false means to secure a favourable verdict) and not to satisfy a private grudge.
falsus in uno falsus in omnibus is not applicable in prevalent system of criminal administration of justice and there is no rule of universal application that where some accused persons have not been found guilty, the other accused would ipso facto stand acquitted, because the Court has to sift the grain from the chaff.
Falsus in uno falsus in omnibus---Maxim has no universal application---Court is bound to sift grain from the chaff.
arbitrator
appeal
Word "neglects"---Meaning---Husband's duty to maintain his wife---Breach of such duty would mean neglect to maintain
expressio unius est exclusio alterius (mention of one is exclusion of another)
act of state
Meaning of doubtful words should be interpreted by reference to meaning of words associated with it
Including
Profit
Failure
Specify
lex non coit ad impossibilia
Employee
Goodwill
Opinion
Person sought to be taxed must come within the letter of law
Remedy to be sought within four corners of Act
While interpreting a statute - nothing is to be read in and nothing is to be implied
Terms and phrases used in a statute prima facie should be construed in their popular sense
Construction of law should not lead to startling results
Case
Caution should be used while borrowing the meaning attached to terms and phrases used in one statute, while interpreting another statute
Expressio unius exclusio alterius (the mention of one is exclusion of another Rule not absolute in-its application.
Court cannot imply anything not expressed in statute
Company limited by guarantee
Marginal notes to the section of an Act cannot be referred to for the purpose of construing the Act
business
Fiscal statutes be strictly construed and no addition or omission therefrom is permissible
Falsa demonstratio non nocet
pendente lite nihil innovetur
An equitable construction of a fiscal statute is not permissible
Provisions of Economic Reforms Act, 1992 overrides Income Tax Law to the extent protections are provided in the former enactment
Previous year
plantatar solo,solo sedit
Charity and
Inordinate delay in seeking discretionary relief under Article 199 of the Constitution - hit by laches
building Meaning Hotels, serais, hostels, boarding houses Held, fall within definition of building
autrefois acquit
Enemy,
Certified copy
Assessment and levy of super tax on total income of three months at the rate applicable to twelve month's notional income as a condition for permitting change of previous year by assessee was held without legal sanction
Aucupia verboem sunt judice indigna (verbal quibbles are unworthy of a Judge).
Role of history of legislation in interpreting a provision of law/statute
Property
Person
adjust,aadjustment
adjust,adjustment
There is word against word and oath against oath
administration
Paid
Individual and "such individual"
Cautious approach is necessary when adopting foreign case-law
semper praesumiter pro negante
Expressio unius exclusio alterius
Meaning of doubtful words to be gathered by reference to words associated with them
autonomy
Expenditure & "reserves"
Legislature has the power to enact curative legislation
Caption given to a particular provision of law would not change purport of the provision
Commercial and "commerce"
Speech of the Federal Minister has no legal consequences or effect
Levy of super tax on free reserves which had already suffered tax held not to be ulta vures of the powers of Legislature under the Constitution
Tax
noscitur ex socit, qui cognoscitur ex se
Erroneous
It is the duty of the legislature to save income from escaping assessment
Annual value
For the purposes of assessment of income the law applicable is that in force on the first day of the relevant assessment year
Basic rules to construe charging and machinery provisions
lex semper dabit remedium
administration, employed in the administration of State
bona fide has been defined as in or with good faith, honestly, openly and sincerely without deceit or fraud
appointment
Expressio unius alterlus exclusio (express mention of one thing implies the exclusion of another).
Only natural/legal persons have the vested rights and not the government/state
Law applicable on the first day of assessment year will apply and not the one in existence during the next year bos
Tax must be imposed by clear and unambiguous language
res ipsa loquitur(agent)
Terms "legitimacy" and "legitimation" --Distinction--Meaning and purport discussed. [p. 12] C
cadre
any
Parliament can introduce a new change in taxation either by incorporating that change in the Income Tax Act or by Finance Act
agent(connotation of--Mode of creation of agency)
Processing
assessee
Actus neminem curiae gravabit, (an act of the' court shall prejudice no man) Application.
law non cogit ad impossibilia
Word hire connotes compensation for the use of a thing or for labour or service.
Pending cases in the pre-emption matters were to continue to their logical ends without a vacuum
abscond
approval
Suit for specific performance of agreement to sell--Petitioner taking plea that sons of the vendee had stolen the amount and ornaments from house of petitioner and it was agreed by the vendee m the Punchayat that the stolen amount will be adjusted in the sale price to complete the agreement-
cassettes
Double Taxation is prerogative of legislature--Income---Definition---Phrase "deemed to accrue"---Meaning---words "accrue" and "arise"---Significance---
Proceedings of the Legislature can be resorted to when the words of a provision are ambiguous
res ipsa loquitur
Interpretation of statute is not Board's domain
A body corporate is the association of number of persons uniting together for some special purpose of business or uniting together in an organization for a certain or common object by or under authority of a law having a separate and distinct legal status
SUPER TAX
Actus curiae neminem gravabit (an act of Court. shall prejudice no man)
Appellant could to be permitted to directly or indirectly ask for re-evaluation of her answer book
bona fide has been defined as "in or with good faith, honestly, openly and sincerely without deceit or fraud
Proceeding taken subsequent to grant of stay order are nullity in the eyes of law
Benefit of ambiguity should be given to the assessee
Evasion of Tax
Allotment---Connotation in the circumstances and context of the case.
This appeal, with the leave of the Court, is directed against the judgment dated 12-2-1992 of the Sindh Service Tribunal, whereby appeal of the appellant herein is dismissed and his prayer for salary of the post of Registrar from the date of taking over, is rejected.
Scope of deemed income
belongs
Past and closed transactions cannot be reopened by giving retroactive effect to an amending provision unless so provided
"Debt","Loan","Owe" and "due" difference between
Penalty
balance of convenience
Aggregate---Meaning of----Aggregate means a collection of things in order to form a whole.
Delegatus non potest delegare (a delegatee cannot further delegate his powers)
Actio personalia moritur cum persona
belonging
motive in one sense would mean an emotion prompting an act while in other sense it would mean intention or purpose
nemo bis puniture aut vaxatur pro eodium delicto
Audi alteram partem
and
Expressio unius est exclusio alterius---Where a statute directs performance of certain things in a particular manner or by a particular person, it should not be done otherwise or by a different person.
If notice is prima facie defective and error is incurable, the entire proceedings are null and void
Dubio secundum reum potius quam secundum actorem litom dori opertet
quod contra legem fit,pro infoecto habeturre
bounty has been defined as a gratuity or an unusual or additional benefit conferred upon or compensation paid to a class of persons, a gift or favour bestowed as expression of liberality or kindness
arbitrary
Duty of Government employees working in non-taxable territories to pay income tax
Powers of Federal Government to levy income tax on any property or income, including that of Provincial Government
quod contra legem fit,pro infoectohabeturre
Tribunal has powers and jurisdiction to remand the case to assessing officer
Powers of CBR - territorial & administrative jurisdiction
Budget speech has no legal sanctity
Act of Court would not prejudice any party.
Execution of Contract
Definite information
abolish
accomodation
nemo debit bis vexari
Explanation can be added to elaborate the meanings
Deduction of tax on deposit/account in the tribal areas is unlawful
The de facto doctrine
Effect of non-obstante clause
Discrimination in rule-making is ultra vires
Delegatus non potest delegare
alongwith
acquittal
audi alteram partem which was in consonance with principles of natural justice and Islamic Injunctions and the same would apply to judicial as well as to non judicial proceedings---Principles of natural justice are to he read and understood as part of every statute if right of hearing had not been expressly provided thereto.
Capital and "dividend" - distinguished
qui per alium facit per seipsum facere videtur
Personal interest must yield to larger interest
benefit of minor
secundum allegata et probata
Income
Assessing officer to apply correct law even if assessee fails to make a claim
Audit alteram partem (No one should be condemned unheard)---Origin and concept of principles of natural justice.
bogey
audi alteram partem (no person should be condemned unheard) would be applicable to judicial as well as non judicial proceedings and same must be read as part of every statute
Conflict between Rules and statute---Statute to prevail.
Mistake apparent from record Scope of section 156
cattle is defined in S. 3(1)(v), Punjab Local Government Ordinance, 1979 to mean "cows, buffaloes, bulls, oxen, bullocks, heifers, camels, calves, sheep and goats
Basis of taxation in Islam
Default
Right of individuals to be dealt with in accordance with law
Interlocutory orde---Meaning---Interlocutory order is an order which is neither incidental nor collateral and which embraces the whole gamut of dispute.
appurtenant
attributable to
Cause of action would mean the infringement of the right which furnished occasion for the action---Contents of plaint would reveal cause of action
ancillary
advertisement
law helps vigilant and not indolent
salus populi est suprema lex
Or
assessment
Appeals and judicial process explained
Statutes should be interpreted strictly in accordance with letter of law
annex
Statute must be intelligibly expressed and reasonably definite and certain
Goods do not include immovable property
Things should be done as required by law
Tax and "fee"
abatement
Civil suit does not lie against tax authorities unless order is malafide or illegal
Tribunal is not empowered to award damages decree against the assessing officer
Deeming provisions how to be construed
Civil suit in the absence of mala fide order is not maintainable
Corporations created by provincial statutes are not governments
Two equal possible interpretations of exemption clause one favouring the revenue to be adopted
cause of action
Exemption clauses provided under industrial incentives should be construed liberally not
Duty of the registraPrinciples for determining mandatory or directory provision of lawr to return appeal if deficient
Audi alteram partem (No one shall be condemned unheard)--�Application---Principle being one, which is universally established, same was applicable to both judicial and non judicial proceedings.
SERVICE OF NOTICE IS A FACTUAL CONTRAVERSY, SO WRIT NOT MENTAINABLE
Strict rule of fiscal statutes emphasised
Exemption clauses, rules of interpretation
Levy of Corporate Asset Tax is constitutionally valid
Scope of protection under the Economic Reforms Protection Act of 1992 - Special Law vs. Income Tax
Redundancy should not be readily assigned by courts
Audi alterem partem (nobody can be condemned unheard)
SERVICE OF NOTICE, AFTER EXPIRY OF 30 DAYS
accident
Business connection
Promotion---Civil servant, was placed on promotion list on basis of examination
If an action is deemed illegal, the whole superstructure built upon it is also illegal
auction means public sale in which articles are sold to the highest bidder as distinguished from sale by private negotiation.
party should not be made to suffer on account of an act/omission on the part of Court or other State functionaries
attempt
auction
Neither private prosecution nor collateral criminal proceedings alleging forgery in respect of documents filed in a pending litigation can be commenced except on a complaint in writing of the trial Court itself.
Reconstruction of sections and rules
belongs has very wide connotation as it inter alia includes a resident, a native and an inhabitant
bona fide
beneficially owned
General and specific words
Islamic jurisprudence and rules of law are equally applicable to fiscal laws
act done under the ordinance
and every other person not hereinbefore mentioned who is in possession of an estate or any other share or portion
Interpretation of machinery provisions of a fiscal statute
additional commissioner
Appeal is continuation of original proceedings
case decided
acquiscence
Audi alteram partem has to be applied in all judicial and non-�judicial proceedings notwithstanding the fact that right of hearing has not been expressly provided by the statute governing the proceedings.
Audi alteram partem---Rule of---Presumption of existence of said rule in every statute---Right of an opportunity of hearing before an order is passed against a person shall be deemed to be written in every statute even if there is no express provision to that effect.
bandi is small traditional book of record maintained by individual in rural areas of Punjab
average
ambiguity(Ambiguity is doubtfulness, double meaning and obscurity.)
adjudged
A surety could not be held bound to something for which he had not contracted unless he had assented to the new terms
The word 'case' has been defined as a general term for an action, cause, suit, or controversy, at law or in equity
Expressum facit cessare facitum
adoption
amalgamation
attachment
audi alteram partem---Applicability---Employer, who itself hid framed Rules as well as Regulations for its domestic purposes, was bound to strictly 'follow/adhere to the same---Deviation from such Rules and Regulations is bound to violate principles of natural justice enshrined in the maxim
assets
Audi alteram partem---Applicability---Scope---Maxim would be applicable to all judicial and non-judicial proceedings and would be read into every statute, even if right of hearing was not expressly provided therein.
Falsus in uno falsus in omnibus" ---Maxim has no universal application---Court is bound to sift grain from the chaff.
Words and phrases--- - Charge ----Meaning, ---- Maxim--- ----A coelo usque and centrum
Pension---No longer a bounty but a right---Cannot be reduced arbitrarily
'Turn-key project'
bagasse can be termed as intermediary marketable produce used as fuel for burning boilers containing juice of sugarcane or for making soft or hard building board
While interpreting fiscal notifications the only guiding principle should be that no undue advantage could be taken the basis of far-fetched or scholarly interpretation which the plain language does not imply nor intended to mean
Tax can only be imposed by clear words of the Act
Maxim Actus curiae neminem gravabit (an act of Court shall prejudice no man)
Duty of the registrar to return appeal if deficient
Decision rendered in one year has no binding force if the circumstances changes in the subsequent year
Question of limitation being a matter of statute and the provisions thercof being mandatory, same
Machinery provisions of fiscal law should be construed so as not to destroy recovery mechanism
Audi alteram partem---Applicability---Maxim `Audi alteram partem' was to be read in' every statute more particularly when the right was affected by impugned order.
Question of law
Act of Court shall prejudice no man.
Principles of availability of alternate remedy in fiscal matter
It is not befitting to force a Court which has exercised discretion not to prosecute, all the more so where other remedies can be availed.
bill of lading
DIFFRENCE BETWEEN 489-F PPC AND CIVIL SUIT ORDER XXXVII CPC, S. 489-F---Dishonouring of cheque--Criminal proceedings, initiation of---Pre-conditions. If following conditions are fulfilled and proved by prosecution, only then provisions of S.489-F, P.P.C. are attracted: (i) issuance of cheque; (ii) such issuance was with dishonest intention; (iii) the purpose of issuance of cheque should be: (a) to re-pay a loan; or (b) to fulfil an obligation (which in a wide term inter alia applicable to lawful agreements, contracts, services, promises by which one is bound or an act which binds a person to some performance). (iv) on presentation, the cheque is dishonoured.
acted
Once intention of legislature is clear no extraneous principle of interpretation or construction of statute is to be employed
Rules of harmonious interpretation, Conflict between the two provisions of the Constitution---Principle
Rule of benefit to subject where two interpretations are possible
. "Presumptive Tax Regime"
Law of limitation vis-à-vis rules of justice explained in
AGENT
If the right to initiate a proceeding has already become time-barred under a law, a subsequent enlargement of time by an amendment of law does not apply
Presumption of Innocence-- ----The presumption of innocence remains with the accused till such time the prosecution on the evidence satisfies the Court beyond a reasonable doubt that the accused is guilty. [P. 28] N
Exemption/concessions granted under the Protection of Economic Reforms Act, 1992 cannot be withdrawn or altered to the disadvantage of the beneficiaries alexi
Time-bound notification vis-à-vis vested right
Rejection of, Cash gift, WHEN no blood relationshio
Assessment cannot be made against a person without naming him but describing him as successor-in-interest of a dead person
Golden rule of literal interpretation
abeyance
Things should be done as per law and not otherwise
Once the assessee had supported the claim on the basis of a receipt issued by the Postal Authorities burden of proof shifted on the Department to rebut
locus poenitentiae
Pending would include pendency of appeal or revision provided by statute as a matter of right
Assessment order would be final only after going through all forums and findings of last forum would be binding and conclusive
The Assessing officer can ask the assessee to give his point of view on a particular issue
qui prior est tempore potior est jure
Plant and Machinery, -S.R.O. 959(I)/89 dated 23-9-1989---S.R.O.515(I)/89 dated 3-61989---S.R.O. 393(I)/74 dated 21-3-1974
WWF is not leviable on presumptive tax regime
Government departments including the Law and Justice Department and the Central Board of Revenue do not figure in the hierarchy of the forum whose opinion or interpretation of law can be considered binding Exemption provisions are to be construed strictly
Deeming provision provides charge/liability on income which may not have actually accrued but by fiction of law is supposedly to have accrued
Food colours different from words 'dyes and colours'
A Division Bench of High Court is bound by the judgement of another Division Bench passed by the same Court and that the judgement of a High Court is good law until it is reversed by the Hon'ble Supreme court of Pakistan
Definitions given in a particular statute are meant strictly for the said law unless adopted by other statutes through legislation or reference
Admitted position on facts cannot be overturned
Import - how to be construed
Approval and "permission" are not synonymous;addition u/s 13 deleted for want of statutory approval
Interference sought contrary to law held misdirected
Where a withholding agent fails to deposit tax in the Treasury, the department instead of penalizing the taxpayer should take action against the defaulting withholding agent
Explicit language of law cannot be overlooked
Life
Erroneous - the scope of word explained
Turnover
absolute title
Agreement between parties cannot overrule the law
Things should be done as required by and under the law or should not be done at all
Discretionary powers are to be exercised fairly and not in a capricious manner
A time-barred assessment is nullity in the eye of law, hence subsequent action of reopening or revision will be void ab initio
Board or any other authority cannot enlarge the scope of a provision
Hypothetical construction/interpretation is not permissible
Section 80DD held intra vires the Constitution
Power to make rules is subject to certain limitations
When two interpretations are possible in relation to any provision in the discipline of taxation, the one favourable to the assessee would prevail
If there was any doubt or ambiguity in language even then interpretation favourable to assessee had to be adopted
Fiscal rules are meant for good fiscal governance
Machinery provisions cannot be construed to go beyond the spirit of law
SERVICE OF NOTICE NEVER SERVES TO ASSESSEE
Loan, meaning of loan is a sum returnable after a certain or uncertain period with or without interest
Inclusive definitions enlarge the scope of a term/word
In the absence of final order by ITAT, provisions of section 135(2) read with section 156 do not come into play
Agreed assessment violative of Contract Act will be voidable
Party in default
Writ petition rejected as taxpayer could approach the Court u/s 136(2)
When language is clear provisions are to be construed strictly
Realistic approach should be applied for determination of value of property
Payments (golden handshake etc.) on termination of services held taxable
Any policy framework or principle laid down by the Government in any manner could not take precedence over the express provisions of law
In the presumptive tax regime notice under section 61/62 of the Income Tax Ordinance, 1979 cannot be issued
Assessment consciously completed, meaning of oth
Failed and "default" are not synonymous
Guess work vis-a-vis best judgement explained
Per incuriam judgement cannot be followed
Principle of strict construction meant for taxing provisions; does not apply to machinery provisions
Document is to be read as a whole and not in piece or in conjunction with any other material which is not be part of document
Language of law should be construed strictly and in case any ambiguity arises therein that is to be resolved in favour of subject
Provision of fiscal statute cannot be extended on analogy
Justice cannot be denied on technicalities
Directory and mandatory provisions - tests of
Stare decisis
Tribunal is competent to grant stay of demand created as a result of reassessment order provided the main appeal is pending before it
Provisions regarding exemption are to be interpreted strictly
General Public
Provisions of a fiscal statute, more particularly one regulating the period of limitation, must receive a strict construction
Every assessment is an independent unít and the facts prevailing in every assessment year would be considered scparately
Pay or "paid"
aggrieved person( Meaning Such expression means a person, who has got a legal grievance i.e. a person, who is deprived of anything to which he is legally entitled and not merely a person, who suffered some sort of disappointment.)
Interpreting any provision of law and more particularly a tax law the plain language of the law is to be looked into
Proceedings and "pending proceedings"
Issue relating to non-levy or wrong levy of WWF fall within the ambit of mistakes apparent from record
Public functionaries are duty bound to decide controversies between parties after application of independent mind, supported with reasons
Pending not only means actually pending but what is proposed to be filed within an unexpired periphery of time
Subordinate legislation is not barred to prescribe a time limit for doing a particular act or to submit a particular statement
Manufacture
Rule of placing a transaction within taxing line
Order passed consequent to proceedings under section 66A unless reaches ITAT cannot be taken cognizance of for granting stay by the Tribunal
Selection of SAS cases for total audit remanded back to a three-member committee for de novo action
Income tax authority-- ITAT is not covered in section 156(3)
An order 'per incuriam' has no force in law
CIF and "FOB" pertains to two type of contract relating to sale and purchase of exported goods
Industrial undertaking - meaning of
Fiction of law is restricted to the extent specified in statute and its scope is not to be extended
Burdening a subject with heavy taxation on personal views of any official is not sustainable
Issuance of a notice under postal certificate is neither illegal nor improper
Fund, meaning of
Compensation not for an injury to the capital asset is not capital receipt
Impositions of additional tax or prosecution for an offence are independent actions
Charitable purposes
Tax paid and "tax payable"
A person cannot be saddled with responsibility/liability for non-compliance of law which is to be somewhere in future
Rule of consistency
Audi alteram partem---Applicability---No evidence can be used against the assessee at his back.
On the basis of analogy in any other statute the clear language of a law cannot be stretched
Proper and regularly-employed method of accounting cannot be rejected on mere surmises and conjectures
Unlawful action/order does not force any law of limitation for filing of appeal
Income tax will not become custom duty if not recovered by customs official's u/s 50(3)
Deemed order
Approval and "permission" are not synonymous
Payable and "paid" explained.
Nothing inconsistent is to be read into the provisions of main enactment on the basis of some provision contained in rules
Provisions of the Sales Tax Act have to be construed strictly to avoid any possibility of double taxation
--Savings clause---Purpose---Held, in the context of transition to a new phase of law, particularly where an existing law is repealed, the savings clause is always of pivotal nature, inasmuch as it serves as a bridge to make the transaction smooth.?
SERVICE OF NOTICE, PROPER PROCEDURE AND PRINCIPAL SHOULD ADOPT
Adjudication requires passing of a speaking order
Wavering attitude of the learned Tribunal deprecated
Tribunal must pass speaking order
bad debt
If two interpretations of a fiscal provision are possible then one that favours the taxpayer is to be adopted
Tax liability should be determined strictly in accordance with law
LIMITATIONS FOR SERVICE OF NOTICES
Deemed interest could not be charged retrospectively but with effect from 1.7.1976
In case of any ambiguity in a taxing provision, open to two constructions, onc which favours the taxpayer shall be acted upon
SERVICE OF NOTICE, ASSESSEE NON RESIDENT, INVALID
There can be no consent/agreement against the law
Rule generalibus sbeialia derogant applies only where subject-matter of thc law is similar
Term undertaking had been interpreted as any business work or project, which one engaged in or attempted as an enterprise analogous to business or trade.
When reference is pending, no reassessment should be made
Law is to be interpreted in the totality of the scheme contained in a particular statute and is not to be taken in isolation
Consultancy fee falls under the term "industrial and commercial profits"
"Sub-section (1A) of section 120 is an exception to section 120(1)"
Right of appeal is a creature of statute and there can be no right of appeal unless the statute confers it
Point in dispute could not be resolved unless impleading the Collector of Sales Tax as a party
Writ is not maintainable in the present of adequate alternate remedy under the statute
Input tax could be claimed on goods destroyed but were purchased for taxable activities If the appellant paying input tax on the supply of goods received by him was not entitled to its adjustment or refund then he was not covered by the charging pr
casual
SERVICE OF NOTICE, BARRED BY LIMITATION
Word any has a diversity of meaning as may be employed to indicate
Maxim--actio personalis moritur cum persona---Connotation and applicability---Personal right of action dies with the person---Right to sue, other than intimately connected with the individuality of the deceased, always survives to or against his legal representatives.
audi alteram partem (nobody should be condemned unheard) and the person affected has to be served with a notice to show cause before any action is taken against him
carry or carrying
NO limitation to run against tax fraud cases
advocate-general
-Audi alteram partem---Applicability---Maxim has many facts, two of them are notice of the case to be met; and opportunity to explain---Rule of audi alteram partem -is universally respected and the same cannot be sacrificed at the altar of administrative convenience or celerity, for convenience and justice.
q
Supply
If two views are possible from reading a provision of law,then one favouring the citizens is to be given preference
Cash gift from spouse
Confessional Statement, Confession— Sentence, quantum of— Motive
Section 122(5A) inserted in the year 2003 would not be made applicable to the assessment finalized before it
Refund of input tax---Limitation-
Quashing of FIR
Offences and penalties---Counterfeit---Manufacturing of excisable goods in licensed factories of the other manufacturers-
Accounts Book, Burden Of Proof
Recovery of tax not levied or short-levied or erroneously refunded---Payment of refund---Issuance of show-cause notice after 5 years---Limitation
"No separate notice u/s. 111(1)(c) was not issued tothe taxpayer, therefore, the addition made u/s.111(1)(c) was not sustainable in the eyes of law.
Refund of input tax---Rejection of refund claim due to "non production of sales tax return or computer profile" of the supplier
bona fide mistakes
-Income from other sources
If the court finds that in the garb of writ petition actually an individual's interest is sought to be carried out or protected, it would be the bounded duty of the court not to entertain such petition.
Addition u/s 111 cannot be made in an order u/s 122(5A) of Income Tax Ordinance 2001
On repeal of I.T. Ord. 1979, reference of it in any other statute will be reference to I.T. Ord. 2001
. Interpretations shound not be narroe and pendanie
pecial statute ousts general provisions---Principles. When special statute provides something to be done in a particular manner, then general provisions are ousted. ,Thing not done in prescribed manner would vitiate whole proceedings---Principles. If something is stated to be done in a particular manner, it has to be done in that manner only; otherwise any deviation in this regard would vitiate the whole proceedings.
Contempt of Court---Principle
Service of order
Time barred Notice
Petitioner is paying professional tax to the Govt of Sindh for its presence in that province is of no consequence insofar as there is neither a legal nor constitutional bar against the government of Punjab to recover the said tax from a person engaged in
Whenever two interpretation of charging provisions are reasonably possiblc, onc favouring taxpayer is to be adopted
Dishonestly issuing a cheque---Petition for cancellation of bail, dismissal of---"Qarz-e-Hasna", meaning of
SHC which states that law applicable as on 1st day of Tax Year shall apply to each tax year.
Appointment of guardian of minor girl
Maxim: Audi alteram partem
Fiscal statute ---Avoidance of double taxation agreement---Such agreement for being international agreement or treaty would be interpreted broadly and liberally, but not strictly as a fiscal statute -- In case of possibility of two reasonable interpretations of such agreement or any doubt or ambiguity in its interpretation, then same would be resolved in favour of country having a right to tax.
In a taxing statute, there should be no departure from the general rule that words used in a statute must first be given their ordinary and natural meaning
Procedural provisions would be construcd in a manner to advance object behind thercof
specifying andinvoking a relevant subsection and particularclauses be issued prior to making addition.However, in the instant case no specific, separateand independent mandatory notice under section111(1) of the Income Tax Ordinance, 2001 hasbeen issued and served upon the appellate.
Conflict between special and general provision
Every citizen under Article 10-A of the Constitution 1973 has a right of fair trial and hearing
Demand notice---Taxpayer contended that demand notice was issued under S.138
Definite means "indisputable, known for certain, explicitly precise, clearly defined, leaving nothing to implication, established beyond doubt and cut and dried"
Sections 3, 4 & 5 of Provisional Collection of Taxes Act,1931 held to be ultra vires the constitution and levy of indirect taxes from the date of presentation of Finance Bill declared to be unlawful
Questions formulated by importer did not arise out of passed by Appellate Tribunal nor were raised in pleadings at any stage-
Legality &
Tax accounting & "financial accounting"-difference
Discovery and
Interpretation of statute
-Equality---Principle---All people are equal before law, however government can make reasonable classification.
In lieu of' meaning and connotation Includes"
When law requires act to be done in particular manner, it had to be done in that manner alone
Non-availability of a provision in statutc could not be assumed/inscrted by implication or interpretation of law
Head Notes: Regulation of Employees---Constitution of cabinet sub-committee for the purpose of recommendations --- Petitioners, aggrieved of being treated differently, seek enforcement of Art, 25 of The Constitution of Islamic Republic of Pakistan
Levy and collection of tax where no value addition
Computation of income
Every transaction where a cheque is dishonoured may not constitute an offense--The foundational elements to constitute an offense under this provision are issuance of cheque with dishonest intent, cheque should be towards repayment of loan or fulfillment of an obligation, and lastly that cheque is dishonoured
main categories of guarantees i.e. Conditional guarantee, Un-Conditional guarantee, Mobilization guarantee
Minimum tax on income
Change in law when retrospective
Administrative Act-Meaning and connotation
Fiscal statute is to be construed liberally in favour of an assessee
Monitor meaning and definition
Head Notes: Where reference could be filed on question of law under section 133 of Income Tax Ordinance, 2001 against order of Appellate Tribunal under section 132 (7) ---Court shall not exercise its jurisdiction under Art. 199 of The Constitution of Pakistan in presence of alternate remedy.
Petitions being meritless, leave to appeal refused
alteration
Deduct - meaning of
Judgment-meaning and definition
principle of harmonious construction would apply to avoid any mutually destructive or conflicting conclusion
It is well settled law that courts should ordinarily refrain from interfering in policy making domain of the executive, -Appointment---Posting---Transfer---Responsibility of deciding suitability of an appointment, posting or transfer fell primarily on the executive branch of the State.
Advance tax paid u/s 235 is adjustable
Machinery provision is to be interpreted liberally
Amendments made in Workers' Welfare Fund Ordinance unconstitutional of 1971 by Finance Act, 2006 and 2008 held unconstitutional
109 TAX 34 = 2014 PTCL 90 LHC W.P. No. 13270 of 201 Coercive actions cannot be taken unless liability of the taxpayer is accessed
Formed, "by an Act", and "under the Act" - meaning and connotation
Dissolution of marriage and recovery of dowry articles
Tagline : No provision of law provided that mere existence of financial obligation in the form of loans would have dis-entitled the company from claiming exemption granted under Clause 170 of Second Schedule to Part I of the Income Tax Ordinance, 1979.
Contention of petitioner/taxpayer was that unless appeal was decided by at least one independent forum outside the departmental hierarchy, recovery should not be made by Department-
Property-Article 165
Scope..........Deficiencies in the plaint..........Rectification of..
Principles enunciated in relation to a 'remedial' enactment
Proceedings &
Plain words to be given their ordinary meanings
Rule of harmonious interpretation
If text is clear and expressed, the interpretation process must not stray outside the Constitution's text
Equipment
Plant for depreciation, not includes animals
Head Notes: Appointment of Chairman and Members of the Appellate Tribunal Inland Revenue---Ratio decidendi of the judgment of the august Supreme Court in the case of Sheikh Riaz-ul-Haq explained. ---Principles and law relating to a challenge to the vires of a statute.
'Definite information
Application for extension of time to file a return is deemed granted under section 119(4).
A court can construe or interpret existing words but cannot supply missing word in a statute
Reconcilitation of sales under Income Tax & Sales Tax
Tax can be levied only by the Parliament
it is better that ten guilty persons be acquitted rather than one innocent person be convicted
Rule of Consistency-- ----It is trite law that rule of consistency is applicable only when one person’s case is at par with rest of accused whose post-arrest bail has been granted--This is not case at hand and petitioners have played an active role in causing death of deceased. 2024 SCMR 1071.
Word used in a statue must first be given their ordinary and natural meaning
.
Rule of Harmonious construction
Charging provisions should be strictly construed and applied
ejusdem generis and expressio unius est exclusio alterius
Addition made u/s.111 without issuing specific notice, Illegal
Dishonest Improvements-- ----Where a witness makes dishonest improvements in his statement then it loses the significance in the eyes of law. [P. 27] I 2017 SCMR 344; 1985 SCMR 685; 2008 SCMR 6; 2003 SCMR 1419; PLD 1981 SC 472; 1993 SCMR 550; 2011 SCMR 474; 2018 SCMR 772 ref.
Audi alteram partem---Applicability---Scope---When a statute was silent regarding observance of principles of natural justice, said rule would be read into the statute as inbuilt provision
Stretching of
Toll manufacturing
Double taxation can be made by legislature through express enactment/intendment
Law cannot be struck down being harsh
Reinforces that contract terms and statutory/legal framework dictate regularization; mere long service insufficient.
Regulation-scope and import
Scope and application of S.109 Income Tax 2001
WORDS AND PHRASES Meaning Of Services
Purposive and harmonious construction
Royalty explained
There is no equity or prescmtion about tax. Language used should be followed. In case of doubt, beneft should go to taxpayer
Instructions of Board cannot override statute
whether further tax is applicable on exempt supplies u/s. 13 of the Sales Tax Act, 1990
Interpretation of FBR is not judicial interpretation
hen the basic order is without lawful authority then all the super structure shall fall on the ground automatically
Audi alteram partem---Representation---Scope---Opportunity to make representations would be effective only if it related to the decision to be made and if this was made clear to the affected parties.
Lack of jurisdiction and abuse of process of law
settled principle that no writ lies against a show-cause notice. It has been a consistent view of the Court in India that a mere show-cause notice is not an adverse order and, therefore, the petition invoking jurisdiction against a show-cause notice is considered premature
Tagline : Since the judgment did not exist at the relevant time it could not ipso facto constitute definite information in the facts and circumstances of the case. It is only a judgment of a Superior Court as available at the relevant time that can constitute definite information. No such judgment existed when proceedings were initiated under section 65 of the Income Tax Ordinance, 1979 and hence there was no definite information within the meaning of law that would have made it permissible for the Income Tax Officer to reopen the assessment.
Sales tax, demand of-Procedural mistake-Scope-Acts of inadvertence on the part of taxpayer due to any procedural mistake does not create demand of sales tax.
Rent is not service so sales tax is not applied, Service ---Connotation---Term service refers and relates to performance of an act by any person for the benefit of another person either for consideration or otherwise.
Sales tax-Taxable activity-Scope-Only such taxable activity is liable to sales tax which is undertaken during the course of taxable supply.
where the initial order or notice was void all subsequent preceding, orders or super structure built on it were also void
ANNEXURE-F ORDER
Audi alteram partem---Scope---No order affecting the rights of a party could be passed without affording opportunity of hearing---Maxim was applicable to judicial, quasi-judicial and non-judicial proceedings.
Tagline , The assessee, the Oxford University Press, claims exemption from tax under clause 86 of Part I of the Second Schedule Clause 86 of the Income Tax Ordinance, 1979 for different assessment years in relation to income arising out of its Pakistan operations. Clause 86 comprises of three components (i) any income; (ii) of any university or other educational institution; (iii) established solely for educational purposes and not for purposes of profit. The purpose therefore throughout remains solely educational and not profit. The assessee is, therefore, entitled to the benefit of Clause 86 for all of the assessment years concerned.
-Principles---Statutes and enactments were intentions of Legislature, which enacted them after having regard to various facts and circumstances prevailing at the time of such Legislation.---Interpretation of statutes by Courts shall be done in such a way that intention of Legislature shall prevail and no injustice was accrued to a party and such interpretation which made an enactment a consistent whole should be the aim of a Court.
SECTION 161, Proceedings Record Cannot be Demanded Beyond 6 Years
Women's inheritance can only be claimed in their lifetime, no grandson/daughter can claimed after death .
no limitation to run against such order, which was void, a nullity and not permissible--
CASH GIFT BLOOD RELATION
blacklisting or suspension
blacklisting and suspension
CVT ( Capital Value Tax)
Adjudicating a charge or allegation not confronted in the show cause notice would not be sustainable in law.
Service of notice....Electronic delivery of notice/order on IRIS alone, cannot be considered as a valid service in terms of section 218 of the Income tax Ordinance, 2001 read with Rule 74 of the Income Tax Rules, 2002. Moreover, section 218 along with Article 129 of the Qanoon-e-Shahadat Act, 1984 and section 27 of the General Clause Act clearly state that for the presumption of service of notice/order to be valid, the service method must follow clause (a), (b) & (c) of sub sections 1 & 2 of section 218 of the Ordinance.
Definition of FMCG (FAST MOVING CONSUMER GOODS), DURABLE GOODS
Highlights distinction between contract and regular employees and policy limitations.
Limitation for filing of tax refund application
Legality of Issuing a Second Notice under Section 138 for Tax Year 2025: Analysis and Implications
"It is a well-settled principle that if the very foundation of an action is illegal or without jurisdiction the whole super structure built upon it cannot validly and legally stand."
delegated power or principal to use the delegated power
Where an Act confers jurisdiction, it also impliedly grants the powers of doing all such acts or employing such means as are essentially necessary to its execution.
Members club (social club)-Tax payable-Levy of income tax on income generated from accommodation services provided by a members club-Doctrine of mutuality,
pharmaceutical products to fall within the fast moving consumer goods, FMCG
blacklisting and suspension, no one can be made to suffer on the acts done by the others in view of famous doctrine "actus curiae neminen gravabit "
-Validity of a contract-
Contractual services are regularized, the appointment can become substantive or permanent and cannot be terminated without due process---Therefore, the regularization of a contractual employee is a fresh appointment into the stream of regular appointment.
Audi alteram partem---Scope---Principle of audi alteram partem i.e. providing an opportunity to the concerned party calling explanation before proceeding adversely against the person is a well-established norm and established principle of natural justice.
Every litigant is bound to prosecute and/or defend, as the case may be, his case in a prudent, diligent and vigilant manner, and in case of his failure, he has to face the consequences that may follow because of his failure.
Defining a provision in one enactment by the help from other laws is never safe
Recovery of tax due---Coercive measures, without issuance of prior notice under Section of 138(1) of Income Tax Ordinance, 2001
Avoidance of double taxation
Adverting to other questions, it appears from perusal of section 265-K, Cr.P.C. that the court has got ample power to acquit the accused even if witnesses are not examined. Provisions of section 265-K, Cr.P.C. are meant to prevent the rigorous of a protracted trial, when it is apparent from the record that there is no probability of the accused being convicted of the offence and further proceedings if allowed to continue would be an abuse of the process of the court.
Even in absence of any express provision in the statute, the principle of audi alteram partem is to be read into the relevant provision and applies in proceedings where adverse action is being considered to be taken against a person or if the contemplated action is going to affect any of his vested rights
If the cheque said pay cash and the words or bearer were not scored off, the person in possession of the instrument would be presumed to be a holder in due course.
Service of notice...Electronic delivery of notice/order on IRIS alone, cannot be considered as a valid service in terms of section 218 of the Income tax Ordinance, 2001 read with Rule 74 of the Income Tax Rules, 2002. Moreover, section 218 along with Article 129 of the Qanoon-e-Shahadat Act, 1984 and section 27 of the General Clause Act clearly state that for the presumption of service of notice/order to be valid, the service method must follow clause (a), (b) & (c) of sub sections 1 & 2 of section 218 of the Ordinance.
Words and Phrase ...
Second Amended ASSESSMENT is Illegal and Void AB INITIO
"Before arrest, the 'merit' of the case can also be touched upon at what level so that the requirements of justice can be fulfilled and injustice can be avoided."
DIFFRENCE BETWEEN 489-F PPC AND CIVIL SUIT ORDER XXXVII CPC
Amendment of assessments--, Second Amended ASSESSMENT is Illegal and Void AB INITIO, NO NOTICE ISSUED, AND DURING PRNDENCY OF APPEAL,,
a new law ought to regulate what is to follow, not the past'.
Scope of tax - Tax credit not allowed
Non obstante provision overrides conflicting provision
Federal Tax Ombudsman must sent summon record under S.10(9) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 before exercise his power .
Regularization not a right; must have legal/policy basis., tual services are regularized, the appointment can become substantive or permanent and cannot be terminated without due process---Therefore, the regularization of a contractual employee is a fresh appointment into the stream of regular appointment.
Exemptions and privileges to any Non-Profit Organization is conditional upon fulfilment of conditions mentioned under the law.
SECTION 161 Proceedings, Record Cannot be Demanded Beyond 6 Years -
Complaint by importers against illegal charges by Shipping Companies
Delay, inattention and inefficiency in handling the matter of Duty Draw was maladministration
Import tariff---Issuance of Classification Ruling---Methodology--Classification Centre was established to decide
assessment and deliberate misdeclaration
Profit on debt paid to or payable by Pakistan Branch in respect of its dealings with Head Office' and other branches of non-resident banking company would be regarded its income and a deductible expense respectively---Principles,Scope---Doctrine of mutuality would not and could not apply to a situation to which S.105(1)(a) of Income Tax Ordinance, 2001 attracted-
-Prizes and winnings,
FAKE AND FLYING INVOICES
Smuggling---Confiscation of vehicle and conviction of accused-Appeal against acquittal
Lis pendens, principle of.
DIFFRENCE BETWEEN 489-F PPC AND CIVIL SUIT ORDER XXXVII CPC, JURISDICTION FOR FIR IN 489F CASES, Dishonestly issuing a cheque
Doctorine of merger
Tax credit not allowed---Input tax---Adjustment-
a) interpretation of statutes--- ----Amendment in a statute would not affect rights of a person accrued prior thereto---Principles. The rights, privileges, advantages and benefits, which accrue to any person under the provisions of a statute prior to any amendment therein would be protected and not affected in any manner by any provision introduced through it.
Tag Line: No doubt, there is no specific provision under the Family Courts Act, 1964 (Act) to strike off the right of defence of defendant for failure to file written statement, however, for the orderly dispensation of justice under the Act, in the case of contumacious default of defendant to file written statement, the Family Court will be well within its authority to make an order in the nature of Order VIII Rule 10 CPC. Further, from the relevant case law it is not difficult to deduce that in absence of written statement, the defendant can still cross-examine the witnesses, lead evidence to disprove the facts averred in the plaint and also take part in the final arguments.
business" includes habitual occupation profession, trade, dealings with men and matters, thing that concerns one that one may meddle with, process, concern and affair etc
ITA No. 2220/LB/2019 (Tax Year 2009) Versus
Sexual harassment
Qatl-e-amd--Conviction and sentence
Balochistan Service Tribunal Act, 1974 (V of 1974)
Bail After Arrest
Death Sentence/Sessions
A statute that expressly confers a substantive power upon a Court or Tribunal also impliedly grants all incidental and ancillary powers necessary for the effective exercise of that substantive power
Retroactive affect
vacating the show cause notice in one case and taking action against another person in similar situation, amounts to discrimination which is hit by the Article 25
If two views are possible, the one favorable to the assessee has to be accepted., //The concept of remedial and curative statute.//Where a provision in a taxing statute can be reasonably interpreted in two ways, that interpretation which is favourable to the assessee has to be accepted.
settled law that only those questions can be raised before the learned High Court which are questions of law and are arising from the order of the Tribunal.
PRE ARREST (Bail granted), Bail Before Arrest
Interpretation of section 8(1)(h) & (i) of the Sales Tax Act,1990.
Section 131: Income Tax Ordinance, 2001 (Right to appeal to the tribunal). Section 122(9): Time limit for issuing assessment amendment orders. Section 111(1)(b): Unexplained income, assets, or expenditures.
DOUBLE JEOPARDY, Latin maxim ‘nemo bis punitur pro eodem delicto,’ which means nobody is to be punished twice for the same crime.[3]
-Doctrine of stare decisis--“Doctrine of Indoor Managementâ€
Polling station availability near to voter for fair election.
Eviction of tenant---Relationship of tenant and landlord, denial of---Dispute qua ownership of rented premises-
Fundamental rights---Freedom of speech---Good governance---Doctrine of trust---Applicability
-Court may proceed notwithstanding either party fails to produce evidence,
The power to hold individuals or entities in contempt for failing to comply with a Court order is fundamental to the judiciary's ability to function effectively.
Family Matters, Decisions of appellate court pertaining to family matters are considered to be final and conclusive.
states that whenever there is a difference of opinion on any point the same shall be decided according to the opinion of the majority-
When two remedies against same order are availed by a party, it can withdraw one of the said remedies in order to avail other remedy.*
First time offender ---Record revealed that the appellant was a first offender without a previous criminal history
reasonable doubt in a prudent mind about the guilt of the accused, then the accused would be entitled to the benefit of such doubt
Dishonestly issuing a cheque---Pre-arrest bail, cancellation of---Bail granted on the basis of compromise---Accused failing to abide by terms of compromise
Appreciation of evidence--Motive proved
Sales of fixed assets cannot add in general or minimum tax sales under 113 of ITO 2001
qatl-i-amd, abetment , common intention---Post arrest bail, grant of
Habeas corpus---Illegal arrest
Double jeopardy, principle of-- Object, purpose and scope
Benefit of doubt---Principle---If there is a single circumstance, which creates reasonable doubt in a prudent mind about the guilt of the accused then the accused will be entitled to its benefit not as a matter of grace and concession but as a matter of right.
Dishounoring of cheque---Pre-arrest bail, refusal
Delay in lodging FIR not plausibly explained
It is by now well settled that the confession of an accused before the police while in custody is Inadmissible in Evidence.
Co sharer
Frivolous litigation is required to be rooted out of the system and strongly discouraged
Rent/Ejectment/Default in Payment of Rent
Rights and liabilities of parties in a contract of guarantee have to be determined strictly in accordance with terms and conditions of guarantee without recourse to underlined contract
EQUITY, Doctrines, applicability of---All doctrines of equity are only applicable where an order on the basis of which a benefit or entitlement is sought is a legal order
Section 38 OF Sales Tax Act does not envisage any authority to compel the production of any record or document that is not presented voluntarily -
Legal Principle 1
Civil suit--- Plaintiff must prove his case on the strength of his own evidence--- Civil cases are to be decided on the basis of preponderance of evidence
Appreciation of evidence
Aetiology---Connotation---Aetiology means investigation or attribution of case or reason for something often expressed in terms of historical or mythical explanation.
Power of attorney---Object, purpose and scope---Interest of agent-
Appreciation of evidence---Benefit of doubt--Defective investigation
Bail refused due to Juvenile Justice System Act ,2018
Quid pro quo, principle of---Applicability
Special oath
Use of the "Starbucks" name and logo
Doctrine of per incuriam, If a judgment is delivered in ignorance of the "scheme of law" to demonstrate real intent of legislature will also be recited per incuriam.
Principle of strict liability |Interim injunction
Post acquisition and merger of the company---Scope and effect
Intellectual Property Organization---Object, purpose and scope
Germ---Meaning. Matter of Protector and Gamble.
Arbitrators with divided opinion---Umpire, appointment of--Procedure
Recovery of money through Arbitration, under partnership deed.,,defender of a suit must show intention to invoke arbitration clause on the very first opportunity and without delay
Appeal in Supreme Court with in 60 days limitation under sec 6(1) of companies Act 2017
when a provision of law is couched with penal consequences, then such a provision is considered as mandatory.
Execution of decree---Setting aside of judgment---Forged document---Proof---Nonrecording of evidence
Suit for recovery of money---Liability of surety--Dishonoured cheque
A plaint cannot be rejected in piecemeal under Order VII, Rule 11, C.P.C. Even if one prayer contained in the plaint is found to be maintainable in the relevant facts and circumstances of the case|Internal aids for interpretation---Illustrations in a statute, purpose of---Internal aid of interpreting any statute or its provision can be derived primarily from the statute itself including its preamble, illustrations, headings, marginal notes, punctuation, transitory provisions, etc.---Illustrations should not be considered redundant or inconsequential, as they are evenly significant and constructive for securing the proper meaning of the provision
Question of jurisdiction of adjudicating forum goes to the very root of the case and if such forum is not vested with jurisdiction to decide the dispute or assumes jurisdiction not vested in it, the order passed by it is void ab initio and of no legal effect---When Court does not have jurisdiction, no amount of consent or acquiescence can invest such Court with such jurisdiction--Point of jurisdiction is purely a question of law which can be raised even if it has not been taken in writing, although propriety demands that it should be raised in the first instance---It is obligatory on Court in appellate jurisdiction, which is a continuation of original proceedings, to address the same.
Deceptive marketing practice---Misleading information---Omission of material information
Force majeure events--Scope and effect-
Criminal trial--- ----Benefit of doubt---Principle---Once there is a single doubt in the case, its benefit will go to the accused not as matter of grace but as a right.
Heinous offence, BAIL REFUSED
Special oath, administration of---Binding upon the party--Arrangement for disposal of suit/case as agreed by the parties is a sort of a compromise, which is lawful and permissible; therefore, the same cannot be assailed through appeal.
Suit for declaration and injunction---Rejection of plaint--Bar of limitation
Possession of narcotic---Appreciation of evidence---Safe custody--Principle
Concurrent findings---Revisional jurisdiction of the High Court--Scope---Findings of lower Courts on question of facts and law based upon proper appreciation of oral as well as documentary evidence are not liable to be reviewed or substituted by the High Court ---Concurrent findings of the fact cannot be disturbed unless Courts below while recording findings of the facts have either misread the evidence or have ignored any material piece of evidence or they are perverse and reflect some jurisdictional error.
DNA profile---Scope---DNA report does not give any support to the case of prosecution, without solid corroborative evidence.
Malicious prosecution, Second appeal---Scope---Scope of second appeal is narrow and it can be exercised only if the decision is contrary to law;
Qatl-i-amd, abetment, rioting armed with deadly weapons, unlawful assembly---Bail, grant of, POST ARREST BAIL
Kidnapping any person from Pakistan or from lawful guardianship, kidnapping---Pre-arrest bail
Qatl-iamd, attempt to commit qatl-i-amd, abettor present at the time of offence, abetment---Bail, grant of
Necessary and proper party---Scope
Bail granted. POST ARREST BAIL.
"Rape" has been defined in section 375 P.P.C. as "A man is said to commit rape who has sexual intercourse with a woman under the circumstances falling under any of the five following descriptions: "(v) with or without her consent when she is under sixteen years of age."
-Maintenance allowance---Wife leaving husband's house. Petitioner/wife filed suit for recovery of maintenance for herself and her daughters---Family Court and Lower Appellate Court fixed maintenance allowance to the extent of daughters only---Validity---Petitioner/wife failed to discharge her part of obligation
Application under S.12(2) C.P.C---Fraud, misrepresentation or want of jurisdiction, DISMISSED
Kidnapping, abducting or inducing woman to compel for marriage, rioting armed with deadly weapon ,unlawful assembly---Pre-arrest bail, grant of
mere issuance of cheque or its dishonouring is not sufficient rather first of all it will have to be proved as a "must" that cheque was issued for repayment of loan or fulfilment of obligation, meaning thereby that there must be material available on the record to show loan or obligation.,,Dishonestly issuing a cheque---Scope---Section 489-F
Qatl-i-amd, common intention---Appreciation of evidence--Unnatural conduct of eye-witness...Sole eye-witness, evidence of---Conviction---Accused could be convicted based on the evidence of sole eye-witness provided that, it was found to be trust worthy, reliable and confidence inspiring.
Election dispute---Recounting of votes---Consolidation of result---Petitioner / returned candidate was aggrieved of order passed by Election Commission to recount votes after consolidation of result
Addition u/s 111 cannot be made in an order u/s 122(5A) of Income Tax Ordinance 2001, .Addition made u/s.111 without issuing specific notice
input tax adjustments made before the exemption's retroactive application constituted vested rights and could not be reversed via subordinate legislation.
section 45B(2) of the Sales Tax Act 1990 are directory provisions and do not deprive the taxpayer of his right to appeal
S.R.O. 140(I)/2014 dated 28-2-2014 which amends sub-rule (1) of rule 6 of the Federal Excise Duty and Sales Tax on production capacity (Aerated Waters) Rules, 2013 as being illegal, ultra vires the Federal Excise Act, 2005, and the Sales Tax Act, 1990 and Articles 9, 18, 23, 24, 25 and 77 of the Constitution.
(i) Constitutional position regarding the legislative powers of Parliament and Provincial Assemblies. (ii) Principles of law concerning the legislature’s power to enact laws with retrospective effect. (iii) Principles for interpreting laws that have or appear to have retrospective effect. (iv) Legal position as to retrospective law, vested right, and past and closed transaction. (v) The first proviso to Section 65B(1) of the Income Tax Ordinance, 2001 held to be ultra vires the Article 25 of the Constitution.Principles of law regarding the legislatures power to enact civil laws with retrospective effect. 1967 PLD 289, 1969 PLD 623, 2024 SCMR 640
Defiling, etc., of copy of Holy Quran:- Whoever willfully defiles, damages or desecrates a copy of the Holy Quran or of an extract therefrom or uses it in any derogatory manner or for any unlawful purpose shall be punishable with imprisonment for life.
Limitation--- ---Scope---Law of limitation being lex fori creates a right in favour of the parties, therefore, cannot be ignored by treating it mere a technicality.
Absconsion---Scope
Abscondance---Mere abscondance in absence of any other incriminating piece of evidence could not entail penal consequences against the accused or to expose him to criminal liability for which he had been charged.
Possession of narcotic---Appreciation of evidence---Benefit of doubt
Appeal against acquittal---Double presumption of innocence---Scope--Mere disregard of technicalities in a criminal trial without resulting injustice was not enough for interference.
Defamation---Essential ingredients/ aspects---Mens rea--Good faith
Benefit of doubt---Principle---Single or slightest doubt, if found reasonable would be sufficient to entitle the accused of its benefit, not as a matter of grace and concession, but as a matter of right.
Arbitration proceedings---Locus standi---Concurrent findings of facts by two Courts below
Writ of quo warranto---Appointment of Chief Executive Officer of a public sector company, challenging of---Aggrieved person---Scope
Suit for recovery on the basis of cheque---Secondary evidence, adducing of---Conditions
STAY FOR PROFESSIONAL SERVICES
The court dismissed a civil revision application challenging lower court decisions dismissing a suit for specific performance based on an oral agreement to sell land
Reference application cannot be maintained against the dismissal of a rectification application, only against the main appeal order disposing of the case
A thing required by law to be done in a certain manner must be done in the same manner as prescribed by law or not at all.
High Court (under Constitution Jurisdiction) cannot grant stay against demand when Reference is pending before High Court (under jurisdiction vested under Sales Tax Act, 1990) –
A fiscal provision of a statue is to be construed liberally in favour of taxpayer and in case of any doubt, the same is to be resolved in favour of taxpayer and in case of any doubt, the same is to be resolved in favour of taxpayer/registered person,A thing required by law to be done in a certain manner must be done in the same manner as prescribed by law or not at all.
CASH GIFT
“If prosecution degenerates into persecution, this Court cannot sit as a helpless spectator â€
Commissioner does not falls under the definition of person.
,Declaration, grant of--Principle, Courts below should not have granted a declaratory decree when no pre-existing rights were available with the respondent-plaintiff in the suit "Ihata"."
Bail---Tentative assessment---Scope---Observations made in the bail orders are tentative in nature and have no bearings on merits of the case at trial.
Auction--Terms and conditions
from lawful guardianship, kidnapping---Pre-arrest bail, confirmation ....
Abettor present at the time of offence, abetment---Bail granted, Scope---Observations made in a bail order are tentative in nature and should not prejudice the case of either party at trial stage.
Limitation---Condonation of delay---Sufficient cause---Applications for restoration as well as condonation of delay, was filed after sixty days of dismissal of civil revision for non- prosecution
principle of lis pendens
-Possession of narcotic substance---Appreciation of evidence---Safe custody of narcotic and its transmission for chemical analysis doubtful--
Member of the Housing Society---Default, allegation of---Allotment of plot, entitlement to---Scope---Expulsion of member
completion of due process of issuance of refund by the Commissioner u/s 170(4) of the income tax ordinance, 2001.
Principle---Prosecution must prove its case against the accused beyond a reasonable doubt---Benefit of doubt must go to the accused by way of right as opposed to concession. Tariq Pervez v. The State 1995 SCMR 1345 rel.
Suit for recovery on the basis of cheque---Ex-parte judgment---Fair trial---Scope-
Scope---Suit for partition--Non-impleadment of all other co-owners as defendants---Effect---No claim of mesne profit in the suit---Competency of suit---Non-appearance of petitioner himself as a witness---Effect---Claim of the petitioner based on hearsay evidence--Validity---Petitioner did not implead all the co-owners in the suit, therefore, the suit was not maintainable and competent
Suit for specific performance---Agreement to sell---Proof---Necessary party not impleaded........
Rape...Delay of five days in lodging the FIR."It is well settled principle of law that for the accused to be afforded this right of benefit of the doubt it is not necessary that there should be many circumstances creating uncertainty and if there is one doubt, the benefit of the same must go to the petitioner."
Habeas corpus---Custody of minor children---Interim arrangement-..Beyond the best interests of child
Qatl-i-amd--- Sentence, reduction in--- Mitigating circumstances--Non-repetition of fire shot---Firing only once from a firearm is a mitigating factor attracting the alternate sentence of imprisonment for life.
common intention, zina---Material eye-witnesses not testifying---Motive not proved-
Employment---Regularization in service...Employees engaged through a contractor
Doctrine of unclean hands ---Scope and applicability--Service matters---Punishment, award of---Institutional autonomy
Qatl-i-amd, attempt to commit qatl-i-amd, unlawful assembly---Reappraisal of evidence...Motive---Double edged weapon for false implication-
1. Classification of workmen.--- (a) Workmen shall be classified as-- 1. permanent, 2. probationers, 3. badlis, 4. temporary, 5. apprentices, 6. contract worker....The judgment also quotes a Latin maxim "Leges vigilantibus non dormientibus subserviunt" or "Vigilantibus Non Dormientibus Jura Subveniune" which articulates that the law aids and assists those who are vigilant but not those who are sleeping or slumbering. Delay in invoking a lawful remedy by a person or entity who was sleeping over their rights may be denied. The doctrine of equality before law demands that all litigants, including the State, are accorded the same treatment and the law is administered in an even-handed manner.
Procedural law---Scope---Procedure is a mere device with the object to facilitate and not to obstruct the administration of justice, therefore, to advance the cause of justice, any technical construction of law or rules that leaves no room for reasonable elasticity of interpretation should be guarded against and any construction which reduces the statute to a futility must be avoided. Imtiaz Ahmad v. Ghulam Ali PLD 1963 SC 382 ref.
Legal presumption in a statute---Scope---Legal presumption, and that too, in a criminal enactment having severe penal punishments, must be viewed and interpreted strictly and with due legal care.
Sentence---Purpose---Deterrence---Deterrence is a factor to be taken into consideration while awarding the sentence specially sentence of death.
Suit for declaration, cancellation of documents and possession along with perpetual injunction---Dispute between members of a family over distribution of assets---Family settlement---Purpose and significance of a family settlement and principles governing such settlements stated.
Compounding of offence---Scope---Parties, during the trial, moved application under S. 345, Cr.P.C., and stated that they had amicably settled the matter outside the court-
Maintainability ,,Petitioner, instead of filing appeal against said acquittal order, filed criminal revision under Ss.435 and 439 , being meritless , was dismissed in limine
-Benefit of doubt---Principle---If there is a single circumstance creating reasonable doubt in a prudent mind about the guilt of the accused, then the accused would be entitled to the benefit of such doubt, not as a matter of grace and concession, but as a matter of right.
Bail is not to be withheld as a punishment-
Salutary witness, evidence of---Hostile witness, evidence of---Scope conviction based on retracted confession
Rape---Ocular account proved-Lodging of FIR with promptitude
-When law requires a thing to be done in a particular manner, it shall be done in that manner and not otherwise.
First Information Report---Scope, FIR
-Benefit of doubt---Principle---If there is a single circumstance creating doubt regarding the prosecution case, the same will be sufficient to give benefit of doubt to the accused,,,,Opinion of police---Scope---Ipsi dixit of the police is not binding on the Court, yet it can be considered if it is based on some cogent and convincing evidence,
"if a later statute again describes an offence created by a previous one, and imposes a different punishment, or varies the procedure, the earlier statute is repealed by the later statute"...The doctrine of 'Occupied Field.
Held, that there was no cavil to the proposition that offence of medical negligence in terms of S.319, P.P.C, or S.322, P.P.C,
Possessing illicit weapon, -Benefit of doubt---Principle---If the slightest doubt arises in the prosecution case, its benefit must be extended in favour of the accused. Tariq Parvez v. The State 1995 SCMR 1345 re
Abduction for rape, extortion, wrongful restraint-
Delay in lodging FIR--Inconsequential
Notice under S.160 Cr.P.C.---Scope---Notice under S.160, Cr.P.C., cannot be challenged under Art. 199 of the Constitution before High Court unless it is patently illegal, mala fide, without jurisdiction or coram non judice.
Issue: Entitlement to input tax adjustment for wastage of cement bags during production.
Motive---Scope---When eye-witness account is disbelieved, the rest of evidence like motive, medical or recovery are only of corroborative nature and cannot be made basis to record or sustain conviction.
RATIO...It is better that ten guilty persons escape than that one innocent suffer.
-Tentative assessment---Scope---Observations made in the bail order are tentative in nature based on available material and do not prejudice the case of either party in any manner.
seizure of foreign currency was illegal due to both lack of authority by the seizing officer
Habeas corpus---Custody of minor children
--Circumstantial evidence---Case based upon circumstantial evidence---Scope--Circumstantial evidence must be of such a nature, where different pieces of evidence must make a chain of events, where one end of it touches the dead body and the other, the neck of the accused---If such link is found missing, the whole chain breaks down and no conviction can be recorded on such circumstantial evidence. 2016 SCMR 274; 2016 SCMR 1144; 2017 SCMR 2026; 2023 PCr.LJ 589 and 2009 SCMR 135 ref. Imran alias Dullay v. The State 2015 SCMR 155; Azeem Khan v. Mujahid Khan 2016 SCMR 274 and Hashim Qasim v. The State 2017
Ejectment of tenant---Willful default in payment of rent-
Qatl-i-amd, abetment, rioting armed with deadly weapon, unlawful assembly---Appreciation of evidence---Recovery of weapon of offence from the accused---Inconsequential
Police witnesses, evidence of---Scope---Police Officials are as good witnesses as any other
Delay in lodging the FIR--Inconsequential
Delay of one hour and forty five minutes in lodging the FIR--Inconsequential
Unnatural offence---Appreciation of evidence---Compromise---No forensic report on record
-Defamation---Types of defamation and key elements that need to be established by a claimant to succeed in a defamation case stated.
-Contradictions in the statements of witnesses-
Computerized National Identity Card (CNIC), blocking , UNBLOCKING
-Shajjah-khafifah and ghayr jaifah damiyah---Non-cognizable offence(s)
Eviction of tenant---Default in payment rent,...Tenancy without written instrument
Admission defined. An admission is a statement, oral or documentary, which suggests any inference as to any fact in issue or relevant fact, and which is made by any of the persons, and under the circumstances, hereinafter mentioned.",,,,,Right in favour of transferee---Scope---Suit for specific performance of contract---Limitation---Existing right not extinguished by any period of limitation
Suit for declaration and injunction--- Benami transaction--- Proof--- Limitation---
Viers of law---Declaration of Court---Effect of judgment rendered by competent Court of law declaring any provision of law as ultra vires or declaring levy of a tax as illegal can be undone---This can only be done if grounds of illegality or invalidity are capable of being removed and are in fact removed.
SRO 499(I)/2009 dated 13-06-2009---Smuggling of petroleum products---
Fiscal statute---Scientific or technical words---Where a word has a scientific or technical meaning and also an ordinary meaning according to common parlance, it is in the latter sense that in a taxing statute the word must be held to have been used, unless contrary intention is clearly expressed by the legislature.
Input tax adjustment,,,,Precedent--- ----"Law of precedent" is an important aspect of legal certainty in rule of law.
-Income---Loss---Original assessment order, amending / correcting of---Ingredients i.e. erroneous and prejudicial to the interest of the Revenue---Inspecting Additional Commissioner, jurisdiction /powers of--Argument raised by the Taxpayer (M/s. Cotton Export Corporation of Pakistan
interpretation of sections 161 and 177 of the Income Tax Ordinance, 2001, focusing on the obligations of tax authorities and the rights of taxpayers regarding withholding tax.
Key decisions emphasize that if parts are replaced under warranty without separate charges, they should not be taxed again, as their cost is already included in the vehicle's original sale price.
Equitable relief upon culmination of civil litigation regarding title in tenancy of shops of Evacuee Property Trust Board
Held, that Pakistan Football Federation (PFF) was an independent body and the Federal Government did not exercise any control over its affairs
Unnatural offence, common intention---Bail, grant of-
-Suit for specific performance of agreement to sell---Agreement written on a simple / insufficiently stamped paper---Proof-
-Suit for recovery of possession---Limitation, time barred, Dismissed
Principle of natural justice---Violation--Government contracts, participation in....-Petitioner was deprived of a right of hearing on the allegations,,Petition AcceptedBlacklisting,,,
Principle--- Unless grave perversity and illegality is found to be floating on the record, revisional Court must not overturn decrees passed by Courts below.
The medical report of the victim shows a wedge sloped tear on anterior wall of anal canal which indicates that penetration has taken place. The mere fact that the FSL report of the swabs is awaited is not sufficient to help create a scope of further inquiry. The petitioner Hizbullah being 16 years old, was granted bail on the ground of juvenility. The petitioner Suleman being 17, as such, above 16, was refused bail being charge for major offence.
Stock value declared in sales tax return has no relevance with stock declared in income tax return
Effect---Gross negligence and callous attitude of officials in the investigation and proseuction of narcotic substances cases-
fixation of fair rent, rightly fixed the fair rent of the demised premises at Rs. 9/- per square foot per month payable
Moreover, the general rule, and one of logic too, is that when there is a difference of opinion amongst adjudicators the matter is referred to a third adjudicator---However, the legislature created an exception to such a general rule, and having created the exception it must be construed strictly
Limitation--- ----Delay, condonation of---Limitation would create a right in favour of opposite party--When an appeal or proceedings were time-barred, then duty of person approaching court would be at least to submit application or make explanation in that regard.
62 billion rupees collected the Cess from the customers on behalf of the government but didn't deposit.
-Execution of decree---Transfer of proceedings, Held, that Family Courts Act, 1964 is silent on the subject but in such circumstances Executing Court may take recourse to the provisions of C.P.C.--Execution proceedings can be transferred by the Family Court and can well be executed by the Transferee Court under the relevant provisions of C.P.C. (regulating such proceedings for transferred execution petitions)--
Protection of antiquities---Regulation of mining, quarrying etc
Suo motu jurisdiction of High Court for specific performance of contractual obligations by private parties
"Aggrieved person" meaning of--- Locus standi of petitioner---Writ of quo warranto and habeas corpus---Requirement of being an aggrieved person---Scope---Failure of the petitioner to establish any injury or interest in the litigation--
Definition of cheque. A "cheque" is a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand".
Principle---Writ lies when some legal right of any party is infringed.
Transfer of a criminal case---Impartiality or bias of a Judge---Judicial proprietary--- Scope--- Grounds raised by the applicant/accused were that the Judicial Officer in connivance with the complainant had geared up the process of recording of evidence without fulfilling the requirement of fair trial and due process;
Onus to prove---Maxim "onus probandi actori incumbit
Conversion of death sentence into imprisonment for life-
Contempt proceedings for violation of order of the Supreme Court
Case of cross versions, bail refusal
Practice and procedure-
Climate change---Lack of a clear policy/strategy and action plan to deal with climate change---Special budget for climate change
Principle of harmonious interpretation \Vague provision, interpretation of\ Progressive interpretation, doctrine of---Scope\
Interpretations of inheritance laws as they apply to Islamic law and property rights in Pakistan, particularly regarding claims made after the death of individuals who did not assert ownership during their lifetimes.
further tax was payable on taxable supplies made to unregistered persons and upholding the penalties imposed for non-compliance with tax regulations
complex legal interactions between Pakistani authorities and foreign law enforcement regarding asset recovery and accountability for alleged financial crimes
SERVICE
Tag Line: In habeas corpus petition the Court may recover custody of the minor children from one parent and hand the same over to other parent but said jurisdiction is summary in character and neither controversies are tried nor entire evidence is recorded under ordinary substantive and procedural laws under civil and criminal jurisdiction and such a jurisdiction being extraordinary in its very nature should be sparingly used because the plenary jurisdiction in the matter rests under other laws in other forums of special jurisdiction who should normally be allowed to exercise it in accordance with law.
The petition was dismissed, and the court reiterated the focus on removing encroachments and enforcing prior orders.
Tag Line: Scope of Section 9 of Land Acquisition Act, 1894.
It involves Dr. Nakshab Chaudhry, the Dean of Basic Medical Sciences at King Edward Medical University (KEMU), challenging the Punjab Government's authority to appoint faculty at KEMU.
Qatl-i-amd, shajjah-i-madihah, hurt--Depositing the amount of Arsh and Daman---Scope---Accused were charged for committing murder of the brother of petitioner-
Corruption and corrupt practices, Sentencing---Criteria---Sentencing is at the discretion of the Court and is not a mechanical exercise
Circumstances established that the prosecution failed to prove its case against the accused beyond any shadow of doubt---Appeal against conviction was allowed, in circumstances.
-Habeas corpus petition--Recovery of detenu---Minor Christian girl-
Doctrine of ubi jus ibi remedium--No violation of law
principle of non-joinder or mis-joinder of necessary party--Merely on mechanical sediment, justice should not be sacrificed on altar of technicality, which did not hit roots of matter, in so far as fairness thereof was concerned--Petition accepted.
Contract was awarded--Cancellation of contract,---No opportunity of hearing
settled principle of law that taxing statute must use clear and unambiguous language imposing tax obligations--An equally settled principle of construction of a fiscal statute is that one has to look merely at what is clearly said and there is no room for any intendment, there is no equity about a tax, there is no presumption as to a tax and nothing is to be read in and nothing is to be implied and one had to look fairly at language used
Condonation of delay
Cultivating possession--Lease of suit land in name of respondent--Right of utilization--Petitioners were retained possession without payment of rental dues--Pendency of revision petition--Application for correction of record--Legitimate lease holder--Ejectment of illegal occupants--Appeal was dismissed
The incident of sale tax should be passed on to end consumer and as such petitioners had no cause of grievance against fixing of minimum value of goods produced by petitioner SRO 501--Petition dismissed.
Lease of land--Order for resuming of land--Cancellation of lease--Jurisdiction--Challenge to
Pakistan Football Federation is an independent body and that the Federal Government does not exercise any control on its affairs
Evacuee property--Sale-deed--Suit for declaration, cancellation and permanent injunction--Decreed--Appeal--Dismissed--Concurrent findings--Limitation--Time-barred-
Ejectment petition--Default in payment of rent--Issuance of receipts regarding payment of rent by petitioner--Documentary evidence--Denial of relationship of landlord and tenant--
Payment of property tax--No exemption from payment of property tax--No equality of HEC with Government-
Rectification of mistake--Correction in result cards--Issuance of fresh mark-sheet--Inquiry committee--Concession for appearance in examination for those candidates who were passed theory papers--Word supplementary was not written on mark-sheet--Recommendations of committee--Modification-
-Notices under Section 111 and Section 122 of Ordinance could simultaneously be issued but adjudication under Section 111 of Ordinance must take place in first instance for forming of an opinion that would constitute “definite information†which shall form basis for initiation of proceeding under Section 122(5) of Ordinance
Ejectment petition--Submission of wakalatnama on behalf of respondent--Right to file application was closed--No denial of relationship of tenant and landlord--Default in payment of rent--Challenge to--The petitioner should approach Rent Tribunal with an appropriate application under law for determination of fact whether petitioner had attempted to file application for leave to contest within ten days and was prevented on pretext of impugned order--Impugned order was within ten days--The petitioner should moved an application before Rent Tribunal within seven days,
Amendment in clause of Section 10 of Act--Issuance of notices--Filing of tax returns--Nature of amount was changed--Non-creditable inputs--Modifications were made in tax returns without notice to petitioners--Question of whether respondents could unilaterally modify amend tax returns of petitioners without issuing any prior show-notice to them--Amendments were made in tax returns without putting petitioners to notice--The petitioners were deprived of due process to which they were entitled--The notices in question also did not depict provision of law under which they had been issued--Provision of law under which action was required to be taken against petitioner was also absent in notices--The impugned action of respondents in unilaterally modifying tax returns could not sustain--The same was case with impugned notices--The action of respondents in making modifications in tax return of petitioner relating to clause 6 was declared to be without lawful authority and of no legal effect--The notices impugned in that writ petition were also struck down
Students accommodations in residential areas
Application for permission to append documents--Documents were related to record of lower Courts--Power of High Court--The documents appended with that application relate to record of lower Courts, request of applicants could not turned down simply for reason that according to Section 115, CPC High Court enjoys power to summon record of lower Court even if no proceedings are pending before it--Application allowed.
Words and Phrases-- ----Colour blindness,---Recruitment for post of constable--Ineligibility for appointment-
Invalidation certificate--Genuineness of certificate--Challenge to--False bogus--Retirement on invalidation grounds
-Non-speaking orders-
Law had not provided several opportunities to conduct cross-examination over witnesses, yet it is well-settled proposition that law favours adjudication of lis on merit,
specific performance and permanent injunction....Suit for cancellation of agreement to sell by respondent while petitioner was filed suit for possession
Inordinate delay--Disputed order--Settlement failed--Application for arbitration--Matter referred to arbitrat--Award served--Appeal--Allowed
In absence of any positive evidence to support that appointment of receiver was inevitable to safe subject matter of suit from immediate waste or peril, application of respondents could not be accepted-
-Pre-arrest bail--Dismissed--Further inquiry--Investigation in process--Inherent power--High Court could not be justified in enquiring about genuineness or otherwise of allegations made in FIR
Call Data Record (CDR)
-Conviction and sentence--Challenge to--Benefit of doubt--
Held: It is settled principle of law that each criminal case is to be decided having regard to its own peculiar facts and circumstances
-Allegation of--Methamphetamine (Ice) soaked in clothes/cotton--The quantity of Methamphetamine (Ice) soaked in cloth/cotton could not be determined due to non-availability of separation facilities at PFSA (Narcotics Department)-
-Appellant did not appeared before trial Court, declared proclaimed offender--It is trite law that basic and prime purpose of issuance of process through notice, summons, bailable warrants, non-bailable warrants as well as proclamation is to bring accused in Court for facing proceedings of case in accordance with law-
Bail after arrest, grant of--‘Lalkara’--“Commanding or mere proverbial in nature--Whether lalkara allegedly raised by was “commanding†or mere “proverbial†in nature would be determined during trial of case--
Now law is well settled on the point that unbroken chain of safe custody of “allegedly recovered case property and parcel of sample†is to be proved otherwise, conviction is not possible and it is rightly so because recovery of narcotics is not a mere corroboratory piece of evidence rather it constitutes the offence itself and entails punishment.
-It is well settled by now that general principle in criminal jurisprudence is that prosecution has to stand on its own legs and this burden does not shift from prosecution even if accused takes up any particular plea and fails to prove it. --Delay in post mortam
-Rape victim stands on a high pedestal than an injured witness, because an injured witness gets injury on physical form while rape victim suffers psychologically and emotionally, and single testimony is sufficient to uphold conviction.
The doctrine of resjudicata
-Expulsion from university--Disciplinary committee--Petitioner was student of MBBS--Undertaking to private elective in USA without permission--Application for suspension of impugned decision--Dismissed--
Inclusion of name in ECL--Petitioner was involved in embezzlement--Institutional fraud-
Demand notice--Annual radio frequency spectrum fee--Demand in US Dollars--Power of Federation--Waiver and estoppel--Maintainability--Filing of suits regarding similar provinces
-Appointment arbitrator--Announcement of award
Show-Cause Notice-- ----A show-cause notice must be worded properly and in an unambiguous manner, stating nature of allegation(s)/charge(s) to which accused/employee has to respond.
Relationship and execution of Nikah was denied--Petitioner was failed to prove execution of Nikahnama--Suit for jactition of marriage--Decreed
-Tarka--Life insurance policy--Death of policy holder--Applicatioon for issuance of succession certificate--Dismissed--Respondent was nominee of deceased policy holder--Nominee was not sole owner of deceased’s assists--Right to collect money as a trustee-
-Ex-parte decree-
Refund 2018 adjustment of WHT without CPR
Refund Without CPR
Suit for declaration or in alternate specific performance--Dismissal of suit--Appeal--Dismissed-
-It was well settled by now that a person who seeks equity must do equity and when anybody is found involved in active concealment of a fact germane for decision of a case, no relief can be granted to him-
legal maxim ‘expressio unius est exclusion alteriu’ [expression of one thing implies the exclusion of others]
t is long settled that a co-sharer in exclusive possession of a certain portion of joint land can retain possession of same to extent of his shares, so long as there was no official partition between co-sharers by metes and; bounds--It is settled that a suit filed by a co-owner under provisions of Section 42 read with Section 54 of Specific Relief Act, 1877 is maintainable, who is in possession of a piece of Shamilat land, which has not yet been partitioned and; there is a denial to his title and threat to his possession by other members of propriety body-
-Application for recovery of possession--Violation of terms & conditions of rent agreement--Subletting to others--Default in payment--Application allowed
Reserved seats for Ex-FATA--Merit list--Failure to get admission--Challenge to--Admission criteria--Admission Policy--
Application for temporary injunction was allowed--balance of convenience also lie in favour of petitioners-Appeal--Allowed--Conditions for grant of temporary injunction were fulfilled by petitioner-
It has been a consistent view of superior Courts that dismissal of suit in default for non-appearance on date, not given by Presiding Officer but by Reader of Court, could not be treated to be a date of hearing within meaning of Order IX Rule 8 CPC--Order impugned was void ab-initio and without jurisdiction-
According to settled principles of Shia law, first class excluded second one and second class excluded third one--Succession certificate filed by respondent was allowed, Concurrent findings, suit rejected
A petition may be filed directly in Supreme Court provided it raises (a) ‘a question of public importance’ and is (b) ‘with reference to enforcement of any of fundamental rights conferred by Chapter 1 of Part IT of Constitution--
Principle of harmonious interpretation.---According to principle of harmonious interpretation special law would take precedence over general law (generalia specialibus non derogant)--
-Allegation of misconduct--Violation of code of conduct-
Termination from service--Grievance petition--Accepted--Reinstatement--Maintainability-
-Preliminary objection--Competency of petition--The subject matter of petitioner’s suit was not less than Rs. 50,000/- and High Court set aside judgment of DJ, thus, meeting conditions of Article 42(11)(d)--Against impugned judgment of High Court an appeal was competent and not petition for leave to appeal-
Project for reconditioning of road--Invitation for bids--Deviation from approved project--Writ petition in representative capacity--Non-obtaining of permission of A.G.--Disposed of
Conviction and sentence--Benefit of doubt--No plausible explanation was rendered by prosecution as to why statements of star witnesses were recorded after such a delay and why their names were not mentioned in FIR
Liberty of a person is a precious right which has been guaranteed by Constitution of Islamic Republic of Pakistan, 1973--By now it is also well settled that it is better to err in granting bail than to err in refusal because ultimate conviction and sentence can repair wrong resulted by a mistaken relief of bail.
Post arrest bail-- Under third proviso to Section 497(1) of Cr.P.C, a statutory ground exists for granting post-arrest bail to an accused due to delays in conclusion of trial
Medical Evidence-- ----Medical evidence by its nature and character cannot recognize a culprit in case of an un-witnessed incident.
Qatl-i-Amd--Given up PW--Motive--Dishonest improvements--Injuries on the deceased not mentioned--Delay in FIR--Presence of PW--Medical evidence--Major contradictions--Presumption of innocence--Benefit of doubt--Acquittal of-
Principle of expectancy of life---2013 SCMR 1582; PLD 2013 SC 793; PLD 2015 SC 50; PLD 2020 SC 559; PLD 2010
--Allegation had been leveled against appellant and he was dismissed terminated, without recourse to procedure provided under law--
Equality before law---Service matters---Equal treatment of all similarly placed must be ensured in order to eliminate frustration in society
-Condonation of delay---Principle-
Maintainability---Writ does not lie under Article 199 of the Constitution against an organization having no statutory rules of service.
locus standi.
Vakalatnama (Power Of Attorney) ‘It will be seen that the terms of Vakalatnama amply demonstrate that the counsel was empowered to take any step and conduct proceedings in the suit as considered proper by him, and that the same were acceptable to the respondents, who put their signatures on the Deed in token of their approval.’
Section 81 of the Customs Act, 1969 governs the provisional determination of liability. Subsection (4) of Section 81 states that if final determination is not made within the specified period, the provisional determination shall be deemed final. The differential amount secured through a bank guarantee is not part of the provisional determination.
The amended assessment order was found to lack proper reasoning and evidence for disallowing expenses.
CVT is chargeable on every power of attorney, using the principle of noscitur a sociis for interpretation.
,(Scope---Words "at any stage" ) . Words and phrases------Consider---Definition. Oxford Dictionary of English (Second Edition) rel. (f) Words and phrases--- ----Probability---Definition.
Exemption from audit under Clause 105A of part-4 of 2nd Schedule. Preceding 4 tax years interpreted. It is not from the date of finalisation of audit but from the tax year involved.
Promissory estoppel, Past and closed transaction
-Condonation of delay
Complaints of policyholders regarding Insurance matter
-Claim for damages grounded in tort-
Bank credit entries or bank deposits in itself do not constitute "definite information"
Matter was reported on the same day of the occurrence--Parties were known to each other before the occurrence, thus there was no chance for false implication--Appeal dismissed
MDCAT result to be valid for three years-
Writ of certiorari--Scope
Held; Prolonged detention without trial violates constitutional rights
unrebutted evidence, confirming the issuance of the cheque, dishonor due to insufficient funds, and the existence of a loan agreement. Based on this, the court found no merit in the appeal and dismissed it, upholding the trial court's decision. No costs were awarded.
The petitioners were aware of the sale deed from the beginning but concealed this fact in their suit.
there is no prohibition in the Constitution on prescribing a minimum threshold for marriage and, therefore, to criminalize child marriage
-Woman who was deprived of her ownership or possession of property could file a complaint under S. 4 of Khyber Pakhtunkhwa Enforcement of Women's Property Rights Act, 2019 to Ombudsperson if no proceedings in a court of law were pending regarding the property
-Sealing of vehicle show rooms of the petitioners without any regulation and licensing system-
Validity of input tax claims based on supplier status( active status) at the time of transaction. At the time of transaction if supplier/taxpayer is active then taxpayer not guilty. Suspension and Blacklisting
Paternity of a child born in lawful wedlock carries the presumption of truth, and it cannot be refuted by simple denial.
Wife can seek dissolution of marriage by way of Khula from Court even if her husband does not give consent for the same, and even if spouses belong to 'Shia' sect
Ordinary course of criminal proceedings could not be allowed to be deflected by resort to writ jurisdiction
The High Court held that the agreement was a contingent contract and could only be enforced when the specified conditions were fulfilled, thus setting aside the Trial Court's dismissal order.
Section 34 of the Act regarding default surcharge is a strict liability clause, while the High Court was directed to review Section 33 for a fresh decision
Offences and penalties - default surcharge
The receipts were “business profits,†not “royalties.â€
Definitions, Tax on taxable income, Returns of Income, Assessments, Refunds,
Noscitur a sociis is a Latin legal principle that means “it is known by its associates†or “a word is known by the company it keeps.â€
-Habeas corpus---Juvenile offender---Reformative approach---Destitute and neglected child-
Core Legal Principles The judgment emphasizes several key principles of tax law: Strict Interpretation of Charging Sections: Taxing statutes, especially charging sections, must be construed strictly. A person must clearly fall within the charging section's ambit to be taxed. No tax can be imposed by inference or analogy. Distinction Between Charging and Machinery Provisions: Charging provisions impose the tax; machinery provisions provide the mechanism for quantifying, levying, and collecting the tax. Taxation by Clear and Express Language: A tax cannot be imposed without clear and express language in the statute. Tax laws should be construed in favor of the taxpayer.
The case concerns whether Clause (3A) of Part-IV of the Second Schedule to the Income Tax Ordinance, 2001, should be applied retrospectively to Tax Year 2004.
Condonation of Time Limit by FBR – Validity of Show-Cause Notice
Definitions of
Retrospective Application
Once a matter has been decided by a 'judicial' or 'quasi-judicial' authority, it will become 'functus officio' and on its own cannot modify the adjudicated matter subsequently.
Income Tax Ordinance, 2001 – Limitation & Role of Appellate Tribunal Inland Revenue
jurisdictional or legal error in the Appellate Tribunal's judgment required for the mentainbility of case.
Discriminatory Sales Tax Rates in Islamabad Capital Territory (ICT) and Maladministration under the Federal Tax Ombudsman Ordinance
Term 'entity', meaning of---Term 'entity' means an organization that has a legal identity apart from its members.
Words and phrases--- Word "Physiognomy (Qiyafah)"---Meanings and connotation---Said word is derived from the Arabic root (qafa), which stands for the act of following or tracing and it conveys the ability to follow marks on the ground, mainly in the desert--
Interpretation of section 218 of the Income Tax Ordinance.
Right to life and property
"prima facie" is a latin term which means "its face or at first impression."
Promissory estoppel, doctrine of--- ----Doctrine of promissory estoppel does not operate against the legislature.
Precedent--- ----Smaller Bench cannot decide contrary to what a larger Bench has already decided.; Review jurisdiction of the Supreme Court; Supreme Court can only interpret (the law), and not legislate.
Limitation---Condonation of delay-
Ad-interim pre-arrest bail, confirmation of
-Lis pendens, principle of--Scope
Law of limitation---Purpose and scope---Law of limitation is founded on the principle of "Vigilantibus non dormientibus jura subveniunt," meaning "the law assists the vigilant, not those who sleep on their rights"
slamic law--- ----Inheritance---Brothers depriving their sisters of their inheritance
udicial review--- ----Any law, policy or rule which is manifestly inconsistent with the Constitutional commands, retrogressive in nature and discriminatory inter se the citizens is subject to judicial review
Frustrated Cargo
--Word including---Scope---Word include is normally used as expression of enlargement and implies that something also falls within the word which was beyond its general organic meaning in the interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the statute.
-Plea of fraud---Limitation
--Taxing statute---Multiple interpretations---Preference---It is a cardinal principle of taxing statutes that if more than one reasonable interpretation is possible of the charging, or taxing, provision, then the one more favorable to the putative taxpayer is to be adopted,
---Adjournment---Scope---Merely filing an adjournment application does not mean that the case will be adjourned.
"Coram non judice"---Definition.
Administration of justice--- ----Judicial discretion must be exercised judiciously and transparently, based on established principles and sound reasoning. Access to Justice Report 1996 by the Lord Chief Justice of England and Wales rel.
Immediate--- Meaning.
Preamble---Process of civil litigation---Scope
The perusal of section 16 of the Act and Rules stated above clearly demonstrates that the umpire can only take cognizance in the matter if there are the circumstances provided under Rule 4 ibid, which, inter alia, includes that both arbitrators could not agree on a particular issue. Therefore, an umpire cannot be called upon to act under Rule 5 if the circumstances as provided under Rule 4 do not arise.
Acquitted persons enjoy a double presumption of innocence, and appellate courts should not overturn an acquittal unless there is a glaring misreading or non-reading of evidence. Since no clear case of unlawful dispossession was established, the Supreme Court found no reason to interfere with the High Court's judgment.
Acquisition of land---Compensation---Object, purpose and scope
Record of income tax and sales tax cannot be use for same.
Interpretation of Section 3B of the Sales Tax Act, 1990, considering a situation where a person has collected the due tax from the recipient of goods but failed to deposit it into the government's treasury.
mens-rea
-Trial in absentia---Scope
Advance Tax Order us 147
Section 122(5A) does not permit asking for evidence of tax deduction and books of accounts, which can only be done under Section 177 (audit).
Scope of provisions 122(5) and 122(5A).
application of a specific Statutory Regulatory Order (SRO 1125(I)/2011) related to zero-rated sectors like textiles
Delegation of powers, Condonation of time limit/ delay, show cause notice is time barred
INPUT ADJUSTMENT
Inheritance---Female legal heirs
"actus curiae neminem gravabit"
In cases where revisional Court assumed suo motu jurisdiction, only such cases ought not to be dismissed for non-prosecution--
-Exparte order passed by Rent Controller not obtained by way of fraud or misrepresentation-
Double Taxation
Petitioner showed a non-serious attitude, Petition dismissed. Leave refused.
post-arrest bail granted
Suspension of licence of customs agent; Held: Not justified without notice and assigning of reasons; Rule 102(4) of the 2001 Rules interpreted
Transactional value of Goods; addition of Royalty in such Value under Section 25(2) (d) & (e) of the Customs Act 1969 ; HELD; No
Classification of partial shipment of project consignment; domain of Classification Committee; matter remanded
Customs Tribunal has powers to appoint Commissioner under Section 194(C)(6) of the Customs Act, 1969
Transactions must involve monetary consideration to qualify as sales. Transfers within group entities without such consideration are not taxable under Section 153 of the Income Tax Ordinance, 2001
Sales tax pre-suspension notice. Stay declined. Courts generally do not interfere with show-cause notices unless there is a jurisdictional defect. Interference may hinder fact-finding or statutory remedies.
Rights of Deputationist,
Bank transaction are not income, Bank statement is not itself a definite information,.....Interpretation of definite information under Section 122 ; The procedure of amending assessment of both new and repealed ordinances (2001 and 1979) are not same,
Admissibility of Input Tax Adjustment on Electricity and Gas Consumed in Labour Colony within Factory Premises..
-Company rendering taxable service in Islamabad Capital Territory registered with Punjab Revenue Authority (PRA)---Registration with PRA---Scope-
Suspension and blacklisting of sales tax registration
Condonation of delay---Complaint filed by petitioner/consumer was barred by 90 days
-Word
When donee is a wife, daughter or minor, there is no need for physical possession of the gifted property.
- Use of Artificial Intelligence in Justice Delivery - Justice Mansoor Ali Shah, AI
CVT
Limitation---Condonation of delay--- claim was time-barred.
Opening balance in wealth statement shall not be taxed in current year
barred by res judicata.
SRO. 1125/2011
Order is decided with reference to section 111 and agricultural income us. 41 of the IT Ordinance 2001
Statutory power, exercise of---Principle---Discretionary statutory power can only be exercised on a ground to achieve an object or purpose that is lawfully within the contemplation of that statut
CVT ORDER ATIR
Adverse remarks,....Held, that from perusal of the contents of PER-in-question, it was not evident that any counseling was made to appellant by the Reporting Officer to improve his performance-
Pensionary/service benefits/family pension--Fundamental right, well-settled that pension is a measure of socio-economic justice that inheres economic security in the fall of life.
Non statutory rules of service, ..Stopgap appointment, Hence, it was directed that the appointment to the office of CEO as provided under "the Act" "the Rules" "the Guidelines" and "Act of 2023
“We hold that the amendment in Entry No. 151... does not qualify the test of reasonableness, besides it is discriminatory and ultra vires Articles 18, 23, 24 and 25 of the Constitution... accordingly struck down... the petitioners shall provide post-dated cheques... instruments of pay order already deposited... shall be returned.â€
Scope of High Court's Jurisdiction under Section 196 of the Customs Act, 1969 – Factual Controversy
Requirement of "Definite Information" under Section 122(5), Income from Other Sources — Family Liability vs. Loan
Refund of Input/Sales Tax — Subordinate Legislation vs. Parent Statute — Rule vs. Statutory Provision
petitioner could not simultaneously avail two parallel remedies,....Maintainability of Constitutional Petition under Art. 199 against Departmental Orders—Doctrine of Election of Remedy—Income Tax Proceedings
Scope and Application of Federal Excise Duty under Federal Excise Act, 2005 – Validity of Prior Notifications
Jurisdiction of the High Court’s Single Bench:..Condition for Entertaining Tax Suits:
Remand of Assessment Order Due to Violation of Natural Justice
Petition is maintainable as the notice issued by the department is without jurisdiction, because Rule 9 of sales Tax Act 2006 is not attracted.
The judgment upholds the principle that customs assessment must be based on the actual transaction value unless there is clear evidence to the contrary. A higher-value invoice found in a consignment cannot, by itself, be used as the basis for assessment or for penalizing the importer unless its relevance and authenticity are established., Invoice retrieved from consignment; assessment on such higher invoice; held YES; Section 25A(2) of the Customs Act, 1969
Only the owner of the confiscated goods or vehicle has the legal standing to appeal confiscation or seek release under section 181.
Section 227 of the ITO 2001; plaint rejected; Suit barred in law; Appeal dismissed. LIMITATION
The process of mixing, blending and packing to be sold under brand name is a manufacturing process, and the appellant is entitled to the status of (manufacturer) therefore the value added tax was not applicable at import stage being manufacturer.
Transactional value; identical goods method; Section 25(5) read with Rule 107 of Customs Rules 2001; at or about the same time; 90 days period
Emphasizes need for statutory rules or policy for regularization; absence negates claim.
In the following judgment, the court deliberates on several key legal issues: 1. The discretionary authority of the court to permit an appellant to withdraw an appeal. 2. The procedural requirements and legal framework governing the sealing of a registered person's business premises for violations of Rule 150ZEO of the Sales Tax Rules, 2006. 3. The application of the doctrine of proportionality in cases concerning allegations of tax evasion. 4. The manner and legal basis for the imposition of penalties under Section 33(24) of the Sales Tax Act, 1990.
Where a private party applies to the Court to prosecute its opponent during a pending civil litigation, it can safely be assumed that there is malice behind the application
It is not befitting to force a Court which has exercised discretion not to prosecute, all the more so where other remedies can be availed., The court is to apply its mind to the question whether there is a reasonable probability of conviction if prosecution was initiated.
About suppression of revenue receipt u/s 153(1)(a), suppression of contractual receipts u/s 153(1)(c), excessive claim of tax deduction u/s 153(1)(b) and discrepancies in declared salary income. In the above case of M/s Karakoram Security Services (Pvt) Limited, Rawalpindi, In ITA No.1421/IB/2024.
possession and taxation of cryptocurrency.
Suit for Declaration/Ownership, ---Fraus et jus nunquam cohabitant---Meaning---Fraud and justice never dwell together.
Service/Fixation of pay
----Pari materia provisions---Interpretation---Principle---Where two provisions are pari materia, by applying doctrine of statutory construction, there cannot be a different interpretation for them.
CONSTITUTIONAL PETITION, The Supreme Court dismissed the Islamabad High Court Bar Association’s petition against judicial transfers as withdrawn, while continuing to hear other related petitions on the matter.
Withdrawal and refiling of suits is strictly regulated; it cannot be used to evade the consequences of a judgment on merits unless a genuine formal defect or sufficient ground is established and articulated., Order XXIII, Rules 1 & 2 CPC strictly require a formal defect or sufficient ground for withdrawal with liberty to file afresh. The petitioners failed to meet this requirement; thus, their petition was dismissed.
Gifts to the bride at marriage are her exclusive property (D.F. Mulla’s Principles of Mohammadan Law)
The policy of terminating compassionate employment for widows upon remarriage was declared unconstitutional, as it violated Articles 25, 27, and 14 of the Constitution, and was inconsistent with Pakistan’s international obligations.
Section 302(b) PPC, citing serious doubts in the prosecution’s case, unexplained delay in FIR, unreliable witness testimony, contradictions with medical evidence, and an unproven motive. The conviction based on Section 302(b) PPC and compensation under Section 544-A Cr.P.C. was set aside, and the appellant was ordered to be released unless required in another case1.
Limitaion on tax fraud cases
The Supreme Court emphasized that mere existence of a cross-version is not sufficient for summoning accused unless supported by material evidence on record
This judgment underscores the necessity of independent corroboration in criminal cases involving multiple accused and strict adherence to procedural safeguards like confronting the accused with evidence during their statement under Section 342 Cr.P.C. Failure in these respects can lead to acquittal despite serious charges like murder under Section 302(b) PPC
Legal Principle: Prosecution must prove its case beyond reasonable doubt; benefit of doubt goes to the accused. Order: Conviction and sentences set aside. Appellant acquitted and ordered to be released if not required in any other case., Serious doubts regarding identification, procedural irregularities in witness statements, unreliable forensic evidence, and contradictions in medical testimony. The prosecution failed to prove the case beyond reasonable doubt as required by law, and the appellant was given the benefit of doubt and acquitted.
The judgment underscores the necessity of prompt FIRs, credible witness testimony, and corroborative evidence in serious criminal cases. The prosecution’s procedural lapses and reliance on discredited testimony led to the accused’s acquittal.
Granted post arrest bail
The Supreme Court acquitted the appellants due to material doubts in the prosecution's evidence, contradictions in witness statements, absence of a source of light for identification, and unexplained delay in postmortem, applying the principle that benefit of doubt must go to the accused.
Due to material doubts and contradictions in the prosecution's case, both appellants were acquitted as the charge was not proved beyond reasonable doubt under Section 302(b) PPC
The Supreme Court acquitted Waqas Ahmad of murder under Section 302(b) PPC, holding that the prosecution failed to prove its case beyond reasonable doubt due to material contradictions, unreliable evidence, and procedural lapses.
Conviction under Section 302(b) PPC is maintained, but due to unproven motive and minor inconsistencies, the sentence is reduced from death to life imprisonment.
Key Principle: Not all kidnappings for ransom are terrorism; the prosecution must prove the specific intent to intimidate or create public fear for Section 7(e) ATA to apply. In this case, only the PPC offence was proven
The petitioner was granted anticipatory bail on the grounds of parity with co-accused, the bailable nature of some offences, and established legal principles favoring bail when post-arrest bail is likely
Redemption of Mortgaged Property: The respondent (mortgagor) retains the right to redeem the property, even after a long lapse of time, provided acknowledgments restart limitation.
Limitation for assessment.—Issuance of orders within 120 days of the show cause notice, extendable by the Commissioner for up to 90 days, excluding certain adjournment periods.
Principle of natural justice (audi alteram partem) – No one should be condemned unheard.
Whether supply of locally manufactured goods to E&P Companies is taxable under Clause (4) of SRO 678. Whether exemption applies to import of raw materials/components (not manufactured locally) used in manufacturing goods supplied to Petroleum Sector Companies under Clause (4). Whether Clause (4) should be read in isolation or with Clauses (1) & (2). Whether exemption is available only to importers or also to local manufacturers. Whether non-charging of sales tax caused revenue loss. Interpretation of exemption rights in case of ambiguity. Applicability of penalty and default surcharge principles where non-payment is not deliberate.
Orders must be passed reasonably, fairly, justly, and with reasons. Judicial orders must be speaking orders showing application of mind to issues
Electronic service of orders, when confirmed, is as valid as personal or postal service for starting the appeal limitation period. The limitation for appeal begins from the date of electronic service if that mode is used.
While the Customs Appellate Tribunal is the last fact-finding authority, its observations on criminal matters should not influence ongoing criminal proceedings
Condonation of delay, Limitation is always considered to be a mixed question of law and fact which needs to be decided at the preliminary stage.
Withholding Agent Obligations – Validity of Proceedings under Sections 161 and 205
Audit for multiple years, The notices impugned did not contain anything that would suggest that it was part of a sectoral audit drive authorized by FBR--It may be pointed out that in each of notice reasons had been given for selecting case of petitioner for audit thereby satisfying requirements of Section 177--Petition dismissed
PRIVACY PROTECTION
Qui sentit commodum, debet et sentire onus
Notification SRO No. 754 (I)/2016, Tax credit-
Service of notice Talb-e-Ishhad notice, incorrect mutation number in the notice and lack of evidence of delivery
Appellant acquitted by extending the benefit of doubt. Acquittal..... favorite child of the law
S.R.O. 565(I)/2006 and S.R.O. 474(I)/2016,
GIFT; evidentiary and legal standards required under the relevant laws and precedents...The beneficiary of a gift bears the heavy onus to prove all essential elements of a valid gift: Declaration/offer by the donor. Acceptance by the donee. Delivery of possession. Constructive Possession: Possession by one legal heir is presumed to be on behalf of all heirs unless proven otherwise. Proof of Oral Gift: Oral transactions must be proved by unimpeachable evidence, including specifics of time, place, and witnesses. Registration Requirement: If the gift deed creates a future right or obligation (e.g., possession to be delivered after donor’s death), it must be registered. Otherwise, it does not confer title (Section 49, Registration Act; Section 123, Transfer of Property Act). Attestation and Witnesses: For a document required by law to be attested, at least two attesting witnesses must be produced to prove its execution (Article 79, Qanun-e-Shahadat Order). Exclusion of Heirs: Where a gift excludes a legal heir, the donee must justify the exclusion and prove the transaction with strong evidence. Limitation: Mere passage of time does not extinguish inheritance rights; limitation does not apply in cases of inheritance and fraud. Pleadings and Evidence: Parties are bound by their pleadings; evidence beyond pleadings cannot be considered.
Reformulate a foundational employment law principle in Pakistan
S. 12---Custody of minor---Remarriage of mother---Effect---Mere fact of mother's remarriage does not ipso facto disentitle her from the custody of minor.
The pivotal legal principle established is that a woman divorced by her husband, if he dies during her iddat, remains entitled to inherit from his estate under Islamic law.
Observations of Court---Scope---Observations made in a bail order are tentative in nature and should not influence merits of the case at the trial.
Alienation
Conclusion, for the relevant period in 2012, the excise duty on franchise services provided in Pakistan legally lies with the franchiser, not the franchisee, and Rule 43A applies only to foreign franchisers and their local franchisees.
Medical expert-Whether qualified to give evidence-Court to decide
Suit for declaration and injunction---Death of member---Transfer of interest
Suit for recovery of money---Promissory note, non-attestation of---Evasive denial
Re-appraisal of evidence---Benefit of doubt---Withholding of evidence---Presumption---Recovery proceedings---Non-association of public witnesses---Motive not proved-
Suit for declaration and injunction---Mutation of sale---Plea of abduction and coercion raised by plaintiff---Not proved-
Outright Confiscation of Vehicle Used in Smuggling – Scope of Section 181 of the Customs Act, 1969 and Locus Standi of Driver,;''Transporting smuggled goods---Confiscation of vehicle---Option to pay fine---Aggrieved person
Rent proceedings---Due process and fair trial---Scope
9 (c)---Recovery of narcotic substance---Un-broken chain of custody-
-Suicide and asphyxia death---Necessary ingredients---
Acquisition of land---Compensation---Enhancement---Valuation of lands in same vicinity-
-Suit for declaration and injunction---Auction of land---Matching bid of highest bid---No concluded contact vesting interest in property--
Qatl-i-amd---Inability to pay diyat---Petitioner/convict after compromise with legal heirs of deceased was unable to pay Diyat amount
Double murder---Motive shrouded in mystery---Benefit of doubt---Accused was alleged to have committed murder of two persons---T
520
Reasonable grounds to believe -Meaning-There must in fact exist such reasonable grounds
A fight need not be with any weapons. If two persons grapple with each other they can be said to fight.
Assessment under Section 122(5A) — Arbitrary Additions, Procedural Lapses, and Error admit by department.
Input Tax Adjustment Denial — Service of Order & Non-examination of Records
Blacklisting Order - Jurisdiction, Limitation, and Revisional Powers under Sales Tax Act, 1990
Jurisdiction and Procedure for Audit under Section 25 of the Sales Tax Act, 1990 – Legality of Ex-Parte Proceedings and Limitation under Section 11(5)
Permit-Regional Transport Authority cannot issue half permit.
SUCCESSION ; Eldest unmarried daughter of the deceased will become entitled to draw her share out of the family pension, till her marriage
-Corporate affairs---Standard of proof---Principle-
Whether the Appellate Tribunal Inland Revenue (ATIR) was justified in rectifying its own final order under Section 57 of the Sales Tax Act, 1990, effectively vacating its earlier decision.
Ejectment of tenant---Default---Payment of rent---Proof---Adjustment of loan---Tentative Rent Order---Non-compliance---
dismissed as not maintainable, Mentainability
-Tax incentives--Payment of minimum tax---Carry forward tax credit, NEXT five years
Motive---Scope-Qatl-i-amd, common intention
Claim of input tax adjustment on losses, specifically Unaccounted for Gas (UFG), by the taxpayer (SSGC) against the objections raised by the tax department.
Renting of immovable property is not a taxable service under the Sindh Sales Tax on Services Act, 2011, as per the Supreme Court and High Court rulings in Young’s (Pvt) Limited. The Applicant’s separate invoicing and tax payment on taxable services is valid. Default surcharge and penalty cannot be imposed without evidence of willful default or malafide intent. The impugned orders by the lower forums are set aside, and the Reference Application is allowed; Sales tax on renting of property and Business support services; Defined
-Continuing wrong, doctrine of---Scope- --Fiat justitia ruat caelum---Meaning---Let justice be done though heavens fall. MAXIM, Ex visceribus actus , -Ut res magis valeat quam pereat---Connotation---Principle of giving effect to the matter rather than having it fail.
Custody of minors---Visitation schedule---Welfare of minor--Scope
exempting certain fixed assets from sales tax input adjustment;,Penalty and surcharge were challenged due to lack of mens rea
Post-Refund Audit Procedure:
it is settled law that unless the matter is decided by at least one independent forum outside the revenue hierarchy, the recovery of disputed amount cannot be made
Interest republicaeut sit finis litium---Connotation---It is in the interest of State that there should be an end to litigation.
Suit for recovery of bridal gifts, by husband after dissolution of marriage on the basis of Khula--Jurisdiction of Family Court---Scope---Respondent/husband after dissolution of marriage on the basis of khula filed suit seeking decree for recovery of gold ornaments/bridal gifts---Trial Court dismissed the suit for recovery being not maintainable before Family Court
Supreme Court Precedent: Upgradation amounts to promotion. legal maxim: A communi observantia non est recedendum (what must be done in a prescribed manner must be done in that manner),
Defines "entrustment" in criminal breach of trust.
Guarantees due process in administrative actions, mandating hearings before adverse decisions against employees1.
SERVICES tax on legal practioners, Exempted
Legal Issue: Whether the petitioner, who secured 1010 marks by repeating two subjects within two years, is entitled to share the second position with respondent No.3, who secured the same marks in one attempt without repetition.
"Income Tax Ordinance, 2001 | Companies Act, (VII of 1913) | Income Tax Rules, 2002 "
37A proceedings cannot initiated untill unless section 11 of assessment will done..
1. Whether super tax under Section 4C of the Income Tax Ordinance, 2001 is applicable on capital gains arising from the sale of immovable property (plots) where the holding period exceeds six years? 2. Whether the capital gain on the sale of plots, which is subject to tax at a rate of zero percent, qualifies as exempt income under the provisions of the Income Tax Ordinance, 2001?
CASH GIFT BY FATHER, BLOOD RELATION
Rectification of mistake-The Commissioner cannot use Section 221 to rectify mistakes in a deemed assessment order under Section 120. Any amendment to a deemed assessment order must be made under Section 122 of the Income Tax Ordinance, 20011. The distinction between
further tax under section 3(1A) cannot be levied retroactively on supplies made to persons whose registration was suspended or blacklisted, as they remain registered entities under the law. Only those who have never obtained registration are liable for this additional tax.
Legal definition of FMCG or consumer goods ,
Tagline : Discussion: (1) Power & jurisdiction of Special Court for Cooperatives in Sindh (2) Section 73, 117, 118, 119 of Sindh Co-operative Societies Act, 2020 (3) Right of appeal is a substantive right, which should have been provided in the Act and not in the Rules (4) Section 122, 123 and 129 of the Transfer of Property Act, read with Section 17 of the Registration Act.
Tagline : (1). A civil servant’s promotion must be considered from the date a vacancy. (2). Public sector institutions are public trusts, created and maintained to serve the people in accordance with constitutional principles, statutory rules, and the highest standards of transparency. (3). The post must be filled within a reasonable time as long as it exists and hasn’t been lawfully abolished or frozen pursuant to a policy decision.
Tagline : (1) Concept of domicile. (2). Acquisition of the domicile of the husband is optional for women. (3). One time choice, autonomy and agency of women to opt for change of domicile during service under Article 25(3). (4). Inapplicability of Section 15 and 16 of the Succession Act, 1925 on Muslims. (5). Role of Supreme Court and its Judges.
Tagline : Challenge to the Notification No. F.10 (2)/2024-A.II dated 1st February 2025 regarding Transfer of Judges to Islamabad High Court from other High Courts.
Qatl-i-amd, robbery or dacoity with attempt to cause death or grievous hurt, abetment, common intention---Pre-arrest bail, confirmation of-
No right of appeal is available under the Income Tax Ordinance against the order pass under section 7 of the Finance Act, 1989. CVT order
De novo inquiry---Object, purpose and scope---Word "de novo" is a Latin expression which means "afresh, from the beginning or anew"
-Deterrent punishment---Object, purpose and scope
Nullus commodum capere potest de injuria sua propria---Meaning---No one should benefit from their wrongdoing.
Proper and necessary party, impleading of---Principle
Pro-arbitration approach of Courts---Arbitration-
Per incuriam---Connotation---Verdict of a Court is considered per incuriam when it is rendered in ignorance of a statute or rule having force of statute.
Relationship of landlord and tenant---Proof--Utility bills---Scope
Generalia specialibus non derogant---Connotation---Latin maxim "generalia specialibus non derogant" means "things general do not derogate from things special"---This is a routine tenet of statutory interpretation, emphasizing that where there is a conflict between general and special law, the special law prevails. "Ejusdem generis" and "expressio unius est exclusio alterius"---Connotation--Latin maxims "ejusdem generis" and "expressio unius est exclusio alterius" exemplify that when two rules or laws exist, one general and one specific, the specific rule takes precedence over general rule.
Exculpatory confession---Effect---Such confession cannot be used against coaccused.
---Viers of law---Declaration of Court---Effect of judgment rendered by competent Court of law declaring any provision of law as ultra vires or declaring levy of a tax as illegal can be undone---This can only be done if grounds of illegality or invalidity are capable of being removed and are in fact removed.
-Smuggled goods---Conveyance--Liable to confiscation ---Scope-
Assessment conducted by competent authority, re-opening of---Scope---Since the competent authority had assessed the duty and charges as contemplated under Ss. 79 & 80 of Customs Act, 1969, which order was not assailed in appeal under S. 193 of the Customs Act, 1969, thus, Audit Officer was not competent to reopen the case on his own, except by a Collector Customs under S. 195 of the Customs Act, 1969 and that too within a period of two years only, thus, the Customs Authority had become functus officio to reopen the case--Reference was answered in negative.
Cross-Appeals — Sales Tax Audit, Alleged Suppression of Sales and Production, Inadmissible Input Tax, and Refund Adjustment
Use of Income Tax Returns for Assessment of Sales Tax Liability — Scope of Charging Section
Mis-declaration of Customs Value and Composition – Request for Re-export of Frustrated Cargo
Legality of Provisional Assessment Order without issuance of mandatory notice under Section 114(4) of the Income Tax Ordinance, 2001
Taxability of Gain on Sale of Inherited Property & Tribunal's Failure to Provide Reasoned Order
Jurisdiction of Customs Authorities for Recovery of Taxes Post-Clearance of Goods (Pre-2014 Amendment)
Limitation for Adjudication under Section 179 of the Customs Act, 1969
Disallowance of Input Tax – Scope of Section 8 of the Sales Tax Act, 1990
Alternative Dispute Resolution (ADR) — Section 134A of the Income Tax Ordinance, 2001
Validity of Extra Tax Levy under SRO No. 1222(I)/2021 – Section 3(5) of the Sales Tax Act, 1990
Confiscation of Vehicle Used for Smuggling and Inapplicability of SRO 499(I)/2009
Computation of Stay Period and Unlawful Tax Recovery under Income Tax Ordinance, 2001
Compulsory Registration with Balochistan Revenue Authority (BRA) – Withholding Sales Tax on Services
Classification of Automotive Calcium Batteries under HS Code – Customs Duty
"DOCTRINE OF MUTUALITY†Applicability of Section 153 – Withholding Tax on Membership Fee.
Sales Tax – Suspension and Blacklisting of Sales Tax Registration under Section 21 of the Sales Tax Act, 1990
Final determination in anti-dumping duty proceedings
Jurisdiction of Appellate Forums & Retrospective Application of Law
• Dispute: Challenge to anti-dumping duties imposed by the NTC on imports of One Side Coated Duplex Board from China, Indonesia, and South Korea
Penalty imposition for misdeclaration of imported goods under Section 32 of the Customs Act, 1969.
Annulment of Sales Tax Demand on Alleged Sales to Unregistered Persons
Fiscal Statute Interpretation: Amendments lacking express retroactive language apply prospectively.
Remand of Best Judgment Assessment – Denial of Fair Hearing under Section 121
urisdiction of FBR over Stevedoring Services; Time-barred Proceedings under Sales Tax Act, 1990
Ex-parte Assessment – Non-service of Notice, Natural Justice, and Validity of Amnesty Declaration
Illegal income tax deduction from salaries of lecturers hired by Khyber Pakhtunkhwa (KP) government colleges.
Section 7E of the Income Tax Ordinance, 2001 – Violation of Natural Justice – Non-Speaking Orders – Tax on Immovable Property
Due Process & Fair Trial (Articles 4, 9, 10-A Constitution) • Tax Liability Must Precede Prosecution:
Invalidity of Income Support Levy — Ultra Vires and Unconstitutional Levy
Whether criminal prosecution (via FIRs) against tribal-area manufacturers for nonsubmission of consumption certificates under Sales Tax Act, 1990, is lawful when tax liability remains unadjudicated.
Disallowance of Input Tax — Blacklisted Supplier — Penalties and Default Surcharge
Whether customs audit notices demanding financial/tariff records from shipping agents exceed statutory powers under Sections 26A, 26B, and 155M of the Customs Act, 1969.
Super Tax under Section 4C – Jurisdiction and Applicability on Final Tax Regime (FTR) Income
Sales Tax – Validity of Ex Parte Order under Section 11(2) of the Sales Tax Act, 1990
The department alleged that Sui Northern Gas Pipelines Limited (SNGPL) undercharged sales tax to CNG stations, resulting in a shortfall recoverable from the respondent (CNG station owner). The ATIR quashed this demand, prompting the department's reference under Section 47 of the Sales Tax Act, 1990.
Whether unabsorbed depreciation from prior years can be adjusted against
Whether tax authorities correctly imposed sales tax liability (Rs. 2.99M) + 100% penalty on M/s Powerline Trading Co. for issuing "flying invoices" without actual supplies or tax payment.
Whether mandatory cash deposit under Section 23C(4) of the Foreign Exchange Regulation Act, 1947 for filing an appeal violates fundamental rights.
Withholding Tax Default – Section 161 Proceedings – Burden of Proof and Reconciliation
Ex-parte order passed without due process — Remand for fresh adjudication
DIGITAL INVOICE ISSUE
Clerical errors can be rectified by appellate court...Failure to produce best evidence leads to adverse inference,,,,Transaction under distress/undue influence is voidable,,,,Prescribes shares for heirs; prohibits circumvention of inheritance rules,,,,Declaration, acceptance, delivery of possession; must be in good faith, no injustice,
The Appellate Tribunal annulled the order of the Deputy Commissioner Inland Revenue (DCIR) and remanded the case for fresh adjudication, citing violations of procedural and substantive tax laws
Jurisdiction of Commissioner (Appeals) Under Section 45B(3) of the Sales Tax Act, 1990
Petitioners have no locus standi to challenge Respondent No.1's inheritance rights.
Immediate recovery under Section 140, Fair, transparent, and with reasonable timelines, not arbitrary, Not permitted; notice must specify a future payment date
Abduction, rape and theft, Material witnesses, withholding of---Presumption
Suit for possession, declaration and partition---Thirty years old document---Presumption of genuineness
SCOPE OF FIR , (First Information Report). Abduction for ransom-
--Motive---Scope---Motive holds even greater value in cases of direct evidence, and hits the last hammer in support of the prosecution at its conclusion. Maqbool Ahmed Case 1992 SCMR 2279 rel.
-Qatl-i-amd and terrorism---Re-appraisal of evidence---Right of self-defence-
EXPLANATION ; (a) Talb-i-Muwathibat; (b) Talb-i-Ishhad; and (c) Talb-i-Khusumat.
(a) Maxim--- ----Communi observantia non set recedendum---Connotation---When law requires a thing to be done in a particular manner, the same must be done accordingly and if prescribed procedure is not followed, it would be presumed that the same had not been done in accordance with law.
---Void transfers---Doctrine of election-
Medical evidence---Ocular account---Conflict---Medico-ocular conflict regarding number of injuries sustained by deceased is fatal to prosecution case.
(a) Words and phrases-- ---- Word "own"---Meaning. (b) Words and phrases--- ---- Word "owner"--- Meaning. (c) Words and phrases--- ----Expression "owner of property"---Meaning. (d) Words and phrases--- ----"Property"---Meaning. (e) Words and phrases--- ---- "Ownership"---Meaning.
TANENT; Jurisdiction of Civil Court would be ousted only if it were an agreed position between the parties that relationship of landlord and tenant existed between them --- Where relationship of landlord and tenant was non-existent, Civil Court will have jurisdiction to try and hear the case.
abate
-Circulars and administrative directives--- Effect--- Executive clarifications in the form of circulars and administrative directives cannot override, amend or curtail scope of statute itself or rules framed thereunder.
It is the cardinal principle of administration of criminal justice, that justice should not only be done but should be seen to have been done.
“resident†means-
-Second bail application/petition---Maintainability---Fresh grounds---Scope
Tax and fiscal statutes---Retrospective effect---Principle--.. Amendment of assessments - (FMCG) Fast moving consumer goods - Minimum tax on income of certain persons
Compensation amount---Tarka---Scope
DEFINITION 'fast moving consumer goods" FMCG
TERM; SERVICES,
-Constitutionality of law---Principle---Constitutionality of any law, on the touchstone of any provision of the Constitution, being opposed, could always be challenged and only because such challenge had not been thrown earlier does not amount to an acquiescence and would not be immune from a challenge in future--In enforcing Constitutional frame work, the concept of acquiescence is an alien object.
word
Tag Line: When medical evidence totally negates ocular account then it makes the prosecution story improbable on the one hand, whereas on the other hand also reflects that actual facts have been suppressed or at least not known to the prosecution.
Arts. 26 & 199
It is a settled principle of law that when it comes to imposition of major penalty and that too of removal from service on the charge of misconduct, then the accusation are to be proved beyond reasonable doubt and the conclusion of guilt based upon inferences and hearsay is not permissible.
AFTER 2025 AMENDMENT .Application for stay against the Punjab sales tax on rent of immovable property has been rejected
It is well-settled principle of law that the party who wants to withdraw his suit with the permission to file a fresh one, must show that there is a formal defect in the suit, which could result in failure of the same, if such defect was removed or rectified by the amendment of the plaint, permission to file a fresh suit could not be granted.
maxim “Vigilantibus non dormientibus jura subveniunt†— the law aids the vigilant, not those who sleep on their rights.
The law mandates that no adverse order (additions under Section 111 or amendments under Section 122) can be passed without confronting the taxpayer with sufficient notice and providing an effective right to be heard (natural justice). Additions under Section 34(5) may only be made if proof exists that the deducted liability has remained unpaid for more than three years. For additions under Section 111 and amendments under Section 122, strict compliance with issuance of notices and culmination of proceedings is required: Section 111 proceedings must be concluded before relying on it for Section 122 amendment.
The duty to pay FED applies only when statutory ingredients of a franchise are present, especially that the business/service is identified with the franchisor. In this case, ILM was not liabl, The use of different words in a statute import different meanings (Expressio Unius Est Exclusio Alterius)
Principle Settled: Assessment actions based on legal provisions not in effect for the relevant tax year are void ab initio; appellate authorities must fully address all contested legal points and not exceed statutory powers when remanding cases
No assessment or reassessment should proceed while an earlier related appeal is pending. Authorities must strictly adhere to procedures for issuing notices, providing fair opportunity to respond, and considering all documentary evidence and reconciliation offered by the taxpayer. Orders violating directions of higher courts (Supreme Court or High Court) are liable to be set aside. Addition under section 111(1)(b) requires a separate and properly concluded process, as held by the Supreme Court.
Principle of limitation , Limitation Misinterpretation
Bar on retrospective operation of taxing statutes and the requirement for due procedural fairness.
The FED demand on franchise services paid to OCAPAC for tax periods June 2016 to May 2020 is lawful and sustainable. The appeal is dismissed, with the possibility of relief if OSPL can later prove services were rendered in a province and subjected to provincial sales tax. The constitutional and statutory framework supports the continued imposition of FED on franchise services in Islamabad.
General laws and special laws---Object, purpose and scope---Special law is meant to refer to laws regulating specific subjects and stipulating their own limitations and conditions to be applied---Special law prevails and dominates over general law--Courts while resolving the issue of whether a statute is a special or general law, the crucial consideration must be the legislative intent---In case of divergence, rule of harmonious construction may be adopted.
'Calendar Year', Audit, conducting of---Condition of "once a year"---"Year"---Scope
Barred By Limitation
Tagline : Discussion: (1) Expression “Benami†is of Persian origin made of two words “be†and “name†meaning “no name†(2) Benami transaction means a transaction in the name of another person who holds the property as an ostensible owner (3) The duty lies on the party who raises the plea of benami transaction to prove by adducing unimpeachable evidence.
Tagline : Unexplainable delay in deciding banking cases by the High Court. Need for a more Technology/AI based case management system.
Tagline : Discussion: (1) The proceedings under Article 199 of the Constitution is meant to redress actual infringement of the rights which is intended for providing an expeditious remedy where the illegality of action can be established without elaborate enquiry. (2) The innocent employees appointed in low basic pay scales are made the scapegoat while the actual wrongdoers are exonerated.
Tagline : Discussion: (1) Sections 14 16, 17 and 21 of the Evacuee Trust Property (M&D) Act 1975 and Sections 105 and 107 of the Transfer of Property Act, (2) The powers of Civil Court have been conferred to ensure and protect the cause of justice and right to fair trial (3) Due process is prerequisite that needs to be respected at all strata.
Terms member and shareholder--Distinction--
Actus curiae neminem gravabit---Meaning---Act of Court should prejudice no man.
Tagline : Discussion: (1) The High Court in the W.P cannot record evidence but the available record can be vetted to arrive at a just conclusion (2) The expression “mutatis mutandis†denotes
The Tax Laws Amendment Act, 2024- Recommendations by LHC for tax reforms
Whether Customs authorities have jurisdiction to recover import-stage sales tax and advance income tax discovered to be short-levied after clearance of goods due to wrongly granted exemptions.
Smuggled goods cannot be released or re-exported under Section 142 without a true declaration under Section 139
Extra tax and further tax during the suspension of the petitioner's sales tax registration. Ubi eadem ratio, ibi idem jus, Where there is the same reason, there is the same law , Principle of restitution and legitimate expectation entitles the petitioner to recovery of the extra tax and penalties wrongly charged. Legal maxim actus curiae neminem gravabit applies: no one should bear prejudice due to errors by courts or government authorities.
Tagline : Discussion: (1) While considering the grounds for condonation of delay, no preferential treatment may be accorded to the Government departments (2) The unpersuasive justification of administrative delays has almost become a trend which is consistently pleaded in almost every case. (3) The law aids and assists vigilant not those who are sleeping or slumbering.
Tagline : (1) Rule 5 of the FST (Chairman & Members) Service Rules, 1983 (2) Article 205 of the Constitution read with Clause 3 of the Fifth Schedule (3) Purpose of pension is to ensure old-age security in the second inning (4) Pension is a right and not charity/alms/donation but compensation for services.
condonation of delay, LIMITATION ,,,, DISMISSED
--Penal provisions---Applicability and scope---Where a fiscal statute provides a penal consequence for breach of a statutory duty, such penal consequence must be enforced strictly within the four corners of the enabling provision--
PROFESSIONAL TAX ON LEGAL PROFESSIONAL
Income Tax Act, 1961
Taxable supplies made by steel sector---Unregistered buyers---Levy of further tax, exemption from---Scope---Kind of supplies relating to "steel sector"---Scope-
Professional tax---Deduction at source, Profession---Meaning. --Fiscal taxation laws---Authority seeking to impose a tax must first establish that the individual is liable to taxation through clear language of the statute
Tagline : (1) When does a Muslim woman become entitled to maintenance within a marriage? (2) Under what circumstances, if any, may a husband be excused from his marital obligation to pay maintenance to his wife? (3) Judges, particularly in family law matters, are not merely arbiters of individual disputes; they are reformers and thought leaders capable of guiding society toward progressive and inclusive thinking. They bear a constitutional and ethical duty to adopt gender-sensitive, rights-based language that affirms the equal legal status of women as full and autonomous persons. (4) The institution of amicus is essential - to ensuring that adjudication remains informed, inclusive, and principled. The amicus curiae serve as a vital bridge between law and justice, local realities and global perspectives, the bench and the academy. Embracing this inclusive model of judicial deliberation enhances not only the legitimacy and quality of judgments, but also affirms the judiciary’s commitment to learning, openness, and constitutional dialogue.
Doctrine of sub-silenti, a legal principle where a judgment is rendered without attending the exact question of law raised for determination, it lacks authoritative weight.
Addition to income under Section 111(1)(b) was made without mandatory separate notice under Section 111. Supreme Court precedent requires Section 111 notice before amendment under Section 122 based on Section 111.
FAKE AND FLYING INVOICES, BLACKLISTING, REGISTRATION
Interpretation of “tax period†by honourable Justice Munib Akhtar. Enjoy in the context of S.66 of ST Act, 1990.
59B
BACHAT BAZAR
2024_SHC_KHI_1460,Income Tax Ordinance, 2001 (Interpreting Section 18(1)(d) rw Anti-avoidance Sections 108 & 109)
(Interpreting Section 18(1)(d) rw Anti-avoidance Sections 108 & 109)
Subsidy tariff adjustment availed by DISCO (and shown in its books of account) as a receivable from the Government of Pakistan constitutes turnover under Section 113(3) is leviable to charge of minimum tax und
Time barred Reference; no ground for condonation is made out; Reference dismissed as time barred.
Alternate Dispute Resolution
Condonation of Limitation for filing Customs Reference Application
Interpretation of Sub-Section (9) and (1) of Section 101 of the Income Tax Ordinance, 2001 and interpretation of the words Wholly and principally.
TAX FRAUD, DEFINITION
Tagline : Sales Tax Act, 1990 — General Principles of VAT — Application of s.66 to a period of exemption
Money laundering and predicate offences
Fine in lieu of confiscation for warehoused goods payable on ex-bond
Significance and purpose of show cause notice - fresh/supplementary show cause notice.
INPUT TAX
Tagline : (1) Mere statement of the APG that the petitioner is involved in some other cases does not hold water without any proof (2) Question of further inquiry must have some nexus with the result of the case while reasonable grounds refer to the grounds which may be legally tenable/admissible and appealing to a judicial mind.
Tagline : Concurring judgment. (I) Preamble (II) Salient Characteristics of the Short Order (III) Résumé of the impugned judgment (IV) Scope of Intra Court Appeal (V) Relevant Sections of different enactments (VI) Vires of law (VII) Rights with Responsibilities (VIII) Ratio decidendi of cited precedents (IX) Procedure of Trial (X) Independent Right of Appeal (XI) Doctrine of Coordinate Bench.
Procedural Amendment
Judicial Immunity
SRO 709(1)/2025, electronic integration, transmitting electronic invoices
Where the subsequent supply of goods is exempt, such person are not required to get register under the Sales Tax Act, 1990, therefore, appellant was not required to charged Further Tax under sub-section (1A) of Section 3.
Tagline : Income Tax Ordinance, 2001: application of s.153.
-Scope---Agreement to sell, performance of--Vendor/appellant instituted a suit for cancellation of agreement to sell and restoration of possession---Vendee/respondent instituted a suit for specific performance
Doctrine of 'Res ipsa loquitur' 'the thing speaks for itself'-- -'General damages' and 'special damages'---Definitions---Distinction--
Scope---Clerical or arithmetic mistake---Determination---Accidental slip or omission---Suit for declaration with recovery of possession instituted by the petitioners/plaintiffs was dismissed, however, their appeal was partially allowed without giving the relief of possession-
--Silence of statute---Effect---To imply a prohibition from silence of statute would yield a result contrary to the principles of justice and procedural fairness.
FURTHER TAX ON MENUFACTURING OF POULTRY FEED
Tagline : (1) While considering the grounds for bail, the gravity of the offence is not sufficient, when the evidence produced by the prosecution creates doubts (2) Concept of further inquiry (3) Rule of parity denotes like cases should be treated alike.
Tagline : (1) Section 2 (a), 4, 6, 26 & 27 of APMA, 1939 & Rules 1940 (2) Sindh Wholesale Agricultural Produce Market Act 2010 (3) Legislative provisions are to be implemented (4) The Courts should pay attention to the objectives of the statute with purposive interpretation.
Tag Line: Held that once a petition is dismissed as withdrawn, the legal effect is final and conclusive, and no reliance can be placed upon the earlier admitting note to revive or continue the proceedings. The contention that the petition was admitted through a speaking order, which indicates that there was no justification for the petitioners to withdraw the same, does not constitute a valid ground to prevent the withdrawal followed by filing of the second revision petition.
It is also a well-established principle that where a general provision conflicts with a special provision, the latter prevail
1(4) |
54
Imposition of penalty; element of mens rea must be established.
Audit Barred
--Exemption from payment of customs duties and sales tax on import of capital goods---Entitlement---'Capital goods', definition of-
--Retrospective effect---Scope---When legislature gives retrospective effect to a law, either by express provision or by necessary implication, no protection can be afforded to vested rights contrary to the law.
Tagline : (1) Rule 11-A of the Sindh C.S (APT) Rules (2) Under Section (4) of the SC (PPA) Act 2023, (prior 26th amendment), the matters involving interpretation of the Constitutional provisions, could not be heard by the bench less than five judges (3) The judgments of SC have prospective effect & cannot reopen the past and closed matters.
Tagline : How does the Income Tax Ordinance, 2001 apply in relation to a tax year: as it stands on the last day thereof (June 30th) or on the next following day (July 1st) ?
-Legislative power---Ordinance---Extension of time--Principle-- exercised retrospectively.
-Retrospective effect---Principle---Statute is not to be applied retrospectively in absence of express enactment or necessary intendment, especially where statute is to affect vested rights, past and closed transactions or facts or events that have already occurred--
Tagline : If adverse remarks are set aside, the supersession goes.
Tagline : 1). Family courts cannot convert a suit for dissolution under the Dissolution of Muslim Marriages Act, 1939 (DMMA) into one for khula without the wife’s clear and informed consent. 2). Family proceedings are civil in nature and must be decided on the balance of probabilities. 3). Family courts must base their judgements on reasoning which rests on evidence rather than patriarchal presumptions and notions. 4). Language shapes perception and family courts should avoid using terms such as “disobedient wife†or “self-deserting lady†which reinforce stereotypes that judge women by a moral compass rather than recognising their dignity and autonomy.
Tagline : Departmental authorities, under the respective Civil Servants Acts and Appeal Rules, possess the power to withhold or condone delayed appeals upon showing of reasonable or sufficient cause. Where the departmental authority fails to consider an application for condonation or rejects the application, the Service Tribunal, as the first judicial appellate forum, is bound to examine the legality of that decision. The Tribunal cannot dismiss the appeal as incompetent merely because the departmental appeal was time-barred, as doing so constitutes abdication of jurisdiction and denial of the statutory right of appeal.
at any time
Tagline : Principles of sentence in case of extra judicial custodial killing.
Tagline : Company law: Cotman v Brougham clause. Income tax law: exemption clause,
Tagline : (1) Sections 9, 14 & 15 of CNS Act (2) No conscious knowledge of psychotropic substance was shown (3) Role of petitioner required further probe (4) Benefit of rule of parity should be extended to petitioner according to the principle “like cases should be treated alikeâ€.
banking business
Tagline : (1) Sections 423 and 428 Cr.P.C (2) Section 428 is meant to ensure justice if the Court is convinced for recording additional evidence for avoiding miscarriage of justice (3) Recording additional evidence under Section 428 Cr.P.C and remanding the matter to the trial Court are two distinct situations.
-Iztrar---Meaning---Term 'Iztrar' means considerable urgency constraint-----Ikrah---Meaning...-Theft liable to Hadd---Principle---
O. IV, Rr. 23, 24 & O. XXVI, Rr. 4, 6, 8
affair
60 DAYS PERIOD, Stay on recovery , extra time demand , dismissed,,Actus curiae neminem gravabit (an act of the Court shall prejudice no man).
Whether on the facts and in the circumstances of the case, the assessing officer was justified to impose penalty u/s 33(1) of the Sales Tax Act, 1990 without establishing mens rea?
Tagline Advance payment of tax, principles. If tax is collected at a stage where there is no link to an ultimate taxpayer (e.g., from a franchisee not entitled to claim, rather than the end consumer/subscriber), such collection is not legally valid as advance tax.
Tagline Income Tax Ordinance 2001. Section 67, apportionment of expenses.
Tag Line: Section 2(a) of the Act, 1991 in so far as it excludes from the definition of immovable property, all properties situated in an urban area or within cantonment limits was declared repugnant to the injunctions of Islam as laid down in the Holy Quran and sunnah of Holy Prophet (peace be upon him) w.e.f 31st December, 1993. Needless to reiterate that in terms of Article 189 of the Constitution of the Islamic Republic of Pakistan, 1973, any decision of the Supreme Court shall, to the extent that it decides a question of law or is based upon or enunciates a principle of law, be binding on all other Court in Pakistan.
Scope of Section 34 of the Arbitration Act, 1940
Though examination of accused under Section: 342 Cr.P.C. is the process between Court and the accused yet it is trite law that act of the Court should prejudice no one; therefore, if during this process, prosecution draws attention of the Court towards some incriminating material which has not been put to the accused, Court will examine the same and if considers it necessary, put to the accused through question.
The direction to the petitioner to alter the date of birth merely on the strength of birth certificate(s) issued almost two decades after the claimed date of birth was legally untenable. The matriculation certificate, issued on the basis of particulars supplied by the respondent herself, constitutes a contemporaneous and conclusive document. Once such particulars have been recorded and certified, the respondent cannot be permitted to turn around and seek alteration of the same through subsequent documents of doubtful probative value. This Court is of the opinion that record maintained/corrected/amended by NADRA qua correction of the date of birth does not bind educational boards, which maintain separate statutory functions.
Question of arbitrability of the dispute has to be decided prior to the appointment of Arbitrators.
The Punjab Healthcare Commission is duly empowered to regulate and control the pricing of healthcare services rendered by healthcare establishments including diagnostic facilities and laboratories throughout the Province of Punjab. The objections raised to the validity of the Punjab Healthcare Commission (Pricing of Healthcare Services) Regulations, 2023, are thus found to be untenable.
The impugned Notification dated 04.09.2025 issued by Director General (Food) fixing maximum retail price of indigenous wheat under the Punjab Price Control of Essential Commodities Act, 2024 is unconstitutional and unlawful in view of the deregulation plan approved by the Provincial Cabinet vide Policy Notification dated 22.04.2025 which guarantees that no anti-hoarding actions shall be taken against the privately held declared wheat stocks; there shall be no ban on inter-district and inter-provincial movement of wheat; and the Government of the Punjab is only competent to purchase wheat stocks, if required, through open and competitive bidding under the Punjab Procurement Rules, 2014. Therefore, coercive measures against the declared wheat stocks of the Petitioners under anti-hoarding enactments leading to confiscation of wheat stocks and its forced sale to private flour mills are without any lawful authority.
Wilful vs Simple Default
Premeditated Patricide
Marital Homicide
“Murder Appealâ€
Land Scam
“Murder Acquittalâ€
“Kidnapping Disputeâ€
When a person is acquitted, or discharged or the criminal case is cancelled, then mentioning the particulars of that case is against the Constitution and law.
Extortion Arrest
Murder Acquittal
Election Dispute
Tagline : (1) Order of de-novo inquiry passed by the authority is not a final order, thus it can be challenged in the High Court through writ petition rather than service Tribunal (2) Doctrine of per incuriam & sub silentio (3) Doctrine of Coordinate Bench.
If examination-in-chief of a witness has already been recorded and the same is still in existence, then again recording of his examination-in-chief is illegal and void ab-initio therefore liable to be struck off/set-aside.
A claim of maintenance by dependent parents against their sons, being a family dispute rooted in familial obligations, squarely falls within the domain of
Tagline : Whether marriage can disqualify a daughter from appointment under the quota reserved for the children of civil servants who die or become incapacitated while in service - Women’s autonomy and independence
Terrorism Appeal
Tagline : Departmental proceedings against a civil servant founded solely on his involvement in a criminal case, collapses upon acquittal—otherwise the charge must be independently probeable for the department to proceed.
Tagline : (1) Difference between “gratuity†and “bounty†(2) Doctrine of vested right (3) High Court should attend all questions of law raised for determination (4) Decision is not binding if it was reached at without argument, without reference to the critical terms/questions of law and without citation of authority
Terror Murder
Tagline : The importance of 'Inquiry' before imposing major or minor penalty.
Article 199 of Constitution of Islamic Republic of Pakistan, 1973. Lumberdari grant of the state land--- Conferment of its proprietary rights to the grantee Lumberdar---The Colonies Department, Government of the Punjab has issued notification No.81-2006/51-C(V) dated 17.01.2006 in supersession of all the previous instructions and decided that no proprietary rights of the state land leased out to the Lambardars will be given to Lambardars. The said notification is still in field, which extinguished their sought for claim/relief. Writ petitions of the Lumberdars are dismissed.
Police Murder
The continuous stagnation of a post without upgradation throughout service tenure constitutes a persistent source of frustration for employees. Withdrawal of upgradation in the garb of amending service rules offends Articles 9 and 25 of the Constitution of Islamic Republic of Pakistan, 1973, besides being inconsistent with the spirit of a welfare state, especially when no service rules for promotion of employees occupying stagnant posts have been made despite inordinate lapse of more than 06 years.
Kidnapping Ransom
Judiciary cannot be termed as establishment and quota on the basis of minority or gender cannot be allotted in it except as provided by the Rules of Judicial Commission of Pakistan under the purview of diversity
Tagline : Applying the principle of judicial economy, the Court declined remand where the record was complete and reaffirmed that institutional autonomy must be respected in the interpretation of departmental schemes.
Tagline : Evidentiary threshold to establish a claim of defamation. Two tests to be applied being the reasonable person standard, assessing whether an ordinary reader would take the words as defamatory, and the seriousness of impact test, requiring proof of substantial reputational harm.
Summary suit----Order XXXVII Rule 1 & 2 C.P.C. Ex-parte proceedings ? Setting aside ? Defendant detained in jail ? Service of summons through Jail Superintendent under Order V. Rule 24 C.P.C.? Duty of Court to ensure access to justice ? Failure to summon incarcerated defendant amounts to denial of fair trial ? Trial Court erred in proceeding ex-parte despite knowledge of detention ? Revision accepted, ex-parte proceedings set aside.
It is not for this Court, in the exercise of its constitutional jurisdiction under Article 199, to sit in appeal over the CCP's assessment of what information is relevant to its investigation. The CCP is the master of its own proceedings and unless mala fides are alleged and proven, this Court will not interfere in the investigative stage.
To avert a threat to life & property, Police Establishment can provide protection and security without the recommendations of District Intelligence Committee.
Articles 59 and 84 of the Qanun-e-Shahadat Order, 1984----Comparison and signature & Thumb impression.-------- Modern forensic tools must be utilized to uncover the truth and uphold substantive justice over procedural technicalities------ Judicial discretion must be exercised to ensure fair adjudication, even if the alleged signatory is deceased------------- When the authenticity of a disputed document forms the core of a legal dispute, especially involving allegations of forgery, courts are duty-bound to seek expert opinion under Articles 59 and 84 of the Qanun-e-Shahadat Order, 1984-------. Denial of forensic comparison in such cases amounts to a miscarriage of justice.
Judgment related Martial Law regulation 115
Specific Performance – Agreement to Sell – Proof Under Article 79 QSO – Scribe Not Mandatory – Thumb Impression Comparison Under Article 84 QSO – Adverse Inference for Withdrawing From Expert Evidence – Misreading of Evidence by First Appellate Court – Duty to Reappraise Evidence – Case Remanded.
Tagline : (1) Appeal against the decree/Order passed by HC in its Original jurisdiction could be filed within 20 days under Article 151 of the Limitation Act (2) The expression “sufficient cause†is dependent on bona fide explanation (3) No straitjacket formula is provided for condoning delay but each case is to be weighed in its peculiar facts including the conduct of the parties.
The importance of adopting a purposive and liberal interpretive approach toward family statutes. Writ Petition is allowed.
The legal question before this Court is whether the entry in the registered Nikah Nama can be disregarded on the basis of conjecture or assumptions drawn from a prior sale deed between the spouses. Held that the law does not prohibit a man from selling property to a woman whom he later marries. However, when a registered Nikah Nama specifically records the subject matter of Haq Mahr, and there is no pleading or proof of its prior discharge, the presumption attached to such document must prevail.
Tagline : Status as an absconder in a criminal case does not, by itself, bar a person from pursuing independent civil or service remedies.
The legislative policy underlying the Arbitration is one of minimal judicial intervention. Permitting parties to approach Civil Courts to challenge every procedural or interlocutory order passed by a tribunal would defeat the very object of arbitration, opening the floodgates for recalcitrant parties to delay proceedings and transforming the arbitrator into a trial court and the Civil Court into a court of first appeal for every minor procedural decision. The scheme of the Act of 1940 reveals no provision granting a right to challenge interlocutory orders. If, however, a party is genuinely aggrieved by an arbitrator's conduct, such as undue delay, partiality or biased procedure, the appropriate remedy lies under Section 11 of the Act of 1940, which empowers the Court to remove an arbitrator or umpire in certain circumstances.
Tagline : Right to cross-examination is a constitutional safeguard under Article 10-A; inquiry officers are duty-bound to actively ensure its full and fair exercise.
Tagline : The judgment under review to the extent of 41 candidates is in excess of the power granted to the Supreme Court by Article 187 of the Constitution. The judgment under review to the extent of declaring 41 candidates as independents, with further relief of providing them fifteen days’ time with an option to join any other party, is an error of the Constitution and law, as well as an error of facts floating on the surface of the record.
It is mandatory for proceedings under Section: 250 Cr.P.C., to issue show cause notice to the person upon whose complaint or information, accusation was made.
Honour killing conviction upheld: principal offender’s death sentence reduced to life imprisonment; abettor held equally accountable for facilitating the crime committed in his house.
“Agreements executed as surety for debt cannot be enforced for specific performance; payment of consideration must be independently proved.â€
Ex-Officio Justice of Peace cannot issue directions to private telecom companies; proper legal forum is the telecom regulatory authority.
The Punjab Civil Servants Recruitment (Relaxation of Upper Age) Rules, 1976 are not applicable to the candidates for recruitment of Sub-Inspector (Direct/Initial Recruitments) in Police Department regarding relaxation of upper age limit.
Private complaint alleging murder cannot be dismissed at preliminary stage solely due to police FIR or delay; issuance of process is warranted on prima-facie material.
Where the sole and substantive challenge in a Writ Petition pertains to the vires of a statute, the bar under the proviso to sub-section (2) of Section 3 of the Law Reforms Ordinance, 1972 is inapplicable, and an ICA shall be maintainable. However, in the circumstances where both the impugned administrative action, such as call-up notices and FIRs and the constitutional validity of the law are simultaneously assailed, the determination of maintainability must firstly rest upon the dominant character of the challenge and the incidental nature of the relief sought, and secondly whether the grounds of challenge to administrative action would fall within the domain of the appellate or revisional authority. Applying these principles to the present cases, it clearly emerges that the principal challenge of the appellants is directed against the constitutional validity of certain provisions of the Anti-Money Laundering Act, 2010 and the subordinate legislation framed thereunder, whereas the call-up notices, inquiries, and FIRs (in absence of original or appellate order) have been impugned only as ancillary and the consequential to the alleged ultra vires nature of the impugned law purely on legal grounds, not following in domain of the appellate or revisional authority; hence, ICAs are maintainable.
Laboratory issuing report regarding chemical analysis of substance will ensure mentioning of chemical composition/ formula, chemical name, structure/nomenclature, molecular weight, chemical code and chemical properties/sedative as well as toxic effect of the substance in black and white and Investigating Agencies will emphasis and get report from the Laboratory containing aforesaid detail.
Sessions Courts cannot adjourn trials sine die; even in the presence of a proclaimed offender, evidence must be recorded under Section 512 Cr.P.C. and the trial must continue.
In view of the foregoing discussion, it is evident that the Commissioner Inland Revenue, being a field formation officer, lacks the statutory competence and locus standi to challenge the judgment of the learned Single Judge, particularly where the matter concerns the vires of an SRO issued under the authority of the Revenue Division. The Commissioner's powers are confined to those expressly conferred under the Ordinance, 2001, and do not extend to matters of fiscal policy or the defense of SRO issued by the concerned authorities. The right of appeal being a statutory creation can only be exercised by a person or authority duly empowered by law.
In the absence of any formal order under Section 121,122,122A,129, 132,133 or 221 of the Income Tax Ordinance, 2001 (Ordinance) or notice under Section 122(9) of the Ordinance, the revised return could not be invalidated under Section 114(6)(c) or 114(6A) of the Ordinance.
The jurisdiction of the Civil Court is barred in matters arising out of the West Pakistan Consolidation of Holdings Ordinance, 1960. Civil Revision is Dismissed.
Guzara land—temporary subsistence allotment—no permanent proprietary rights—inheritance claim unsustainable—revision dismissed.
Tagline : The scheme of the Oil and Gas Development Corporation Ordinance, 1961 and the Oil and Gas Development Corporation (Reorganization) Ordinance, 2001 - the meaning and importance of pension and the role and autonomy of public sector companies.
Intra Court Appeal under the Law Reforms Ordinance, 1972. Acquisition of private land for public purpose. Notification under Section 4 of the Land Acquisition Act, 1894 issued. The land owners challenged the notification through Writ Petition. Thereafter, normal procedure of acquisition was dispensed with and straightway notification under Section 17(4) & 6 of the Act ibid was issued. Application under order VI Rule 17 CPC for amendment to the impugn the subsequent notification in the writ petition was yet pending but the learned Single Judge in Chamber while taking suo moto action allowed the main writ petition and declared above notification as ultra vires, whereas such jurisdiction is not available with the High Court. ICA allowed.
If allegation levelled in the complaint fulfills definition of the offence, statement of complainant recorded under Section: 200 Cr.P.C. as well as statements of witnesses recorded under Section: 202 Cr.P.C. and/or documents relied by complainant support said allegation, and same is sufficient for framing the charge as well as proceeding with the trial, it is called as
Principle of Lis-Pendens.
Rule 15 of the Prize Bond Rules, 1999 upheld—six-year limitation for claiming prize money is valid, statutory, and not ultra vires the Public Debt Act, 1944; Intra-Court Appeal dismissed.
Suit for specific performance partly decree with the direction to the vendor to pay additional amount in furtherance of admitted sale consideration to the vendee due to devaluation in currency whereas suit to the extent of relief of specific performance was declined.
Even in the cases triable by the Courts of Session, if Court comes to the conclusion that there is no material available to proceed with the trial of the case then it will discharge the accused and such powers are inherent in the Court.
Tagline : (1) Bail on the ground of statutory delay (2) T.C report did not attribute delay on the part of accused (3) Weak/reckless conduct of prosecution is deprecated (4) T.C is not powerless to ensure the presence of prosecution witnesses for speedy justice (5) Every judge is a master of his own docket. It is high time to maintain proper in-built Case Management Systems.
Tagline : Seats to be filled from the date of vacancy - its importance.
The core questions requiring determination are as under: (i) Whether the Trial Court was justified in discarding the forensic report regarding the signatures on the cheque, and in holding that the presumption of correctness under Section 118 of the Act stood rebutted? (ii) Whether the Court can inquire into the existence/probability of the underlying transaction with reference to the financial capacity of the lender of amount for which a negotiable instrument is executed? Held that the forensic report with regard to the signatures on the cheque opined only to the extent that they were
Registration of FIR or initiation of criminal proceedings through attorney are permissible under the law.
The following points are discussed in this revision application :- i. Whether non-appearance of the pre-emptor in the witness box was fatal to his right of pre-emption or not? ii. The pre-emptor and purchaser are real brothers, so in such situation Talb-i-Muwathibat is not proved. iii. Non-mentioning of specific portion of house in the plaint by the pre-emptor when he was received information about sale is fatal. iv. Effect of non-production of postman. v. Evidence record by local commission.
The transfer of suit property by General Attorney in favour of his sons without the express permission of the principal was unlawful when the alleged consideration against executed General Power of Attorney was not proved. Hence, the Impugned Judgment of the Appellate Court was set aside and that of the Trial Court was upheld.
Sealing of retail premises by Inland Revenue contrary to section 33 of Sales tax Act. Sealing order suspended.
Section 26-A of the Code of Civil Procedure, 1908. The rationale behind this legislation was to cut short the litigation. However, before invoking the penal provision, the conduct of the defendant must be carefully scrutinized. If the record reveals that the defendant had acted with bona fide intent, made efforts to comply with procedural requirements, or was prevented from timely filing the written statement due to genuine and unavoidable circumstances, then strict penal action may not be warranted.
Held that once a petition is dismissed as withdrawn, the legal effect is final and conclusive, and no reliance can be placed upon the earlier admitting note to revive or continue the proceedings. The contention that the petition was admitted through a speaking order, which indicates that there was no justification for the petitioners to withdraw the same, does not constitute a valid ground to prevent the withdrawal followed by filing of the second revision petition.
“Multiple doubts—one conclusion: acquittal is mandatory.â€
Demand for advance tax abates on filing of final return.
Amendment in Section 133 of the Income Tax Ordinance, 2001 (Ordinance) through Finance Act, 2025 will also apply to Reference Applications pending before this Court against the orders passed by Commissioner (Appeals). Accordingly, Reference Application is transmitted back to the Tribunal for adjudication.
An agreement for construction of a canal was executed between the parties wherein an exclusive modus operandi regarding fixing of the rate of cement in D.G. Khan was according to the Bulletin of the Federal Bureau of Statistics Pakistan whereas the Contractor unilaterally avoided the settled mode by collecting price from private shopkeepers/stockist and breached the contract and even did not prove the rate of cement by producing the scriber of said document. Appellant's suit against recovery of the amount was dismissed by the trial court. The instant appeal is also dismissed.
When there is no apprehension of arrest, pre-arrest bail is not maintainable.
Tagline : (1) Violation of the procedure for retrenchment from service (2) The termination letter of service should be in writing with explicit reasons otherwise it would be illegal (3) Phenomenon of “litigious employmentâ€
Tax Credit Liability Affirmed.
Electronic service of orders, IS INVALID
Tagline : Order of dismissal of review petitions in reserved seats case titled Sunni Ittehad Council v. Election Commission of Pakistan.
-Consent order---Review---Scope---Review of a consent order cannot be sought.
“Extortion Allegationâ€
“Housing Evictionâ€
“Land Demarcationâ€
Quota reserved for son of retired employee
“CNIC Enforcement
“Accident Challanâ€
Faulty Investigation
Corporate Mediation
“Child Murderâ€
Judicial Inquiry
FIR Challenge
Eviction Dispute
Pension Dispute
Terrorism Acquittal
Promotion Rights
Refund Delay ✅
“CNIC Recallâ€
Property Dispute
Cheque Fraud
“Inheritance Disputeâ€
“Upgradation Denied†or “Hardship Upgradationâ€
“Pension Dispute†or “Commutation Challengeâ€
“Illegal Appointment†or “Qualification Violationâ€
“Reinstatement Denied†or “Post-Retirement Barâ€
“Proforma Promotion†or “Administrative Delayâ€
“Transfer Dispute†or “Posting Cancellationâ€
Rent Execution†or “Eviction Challengeâ€
Travel Ban
Investigation Order
Audit Penalty
Rent Dispute
Promotion Denied
Probation Termination
“Probation Terminationâ€
“Protection Marriageâ€
“Harassment Protectionâ€
“Service Upgradationâ€
“Marriage Protectionâ€
“Protection Enforcementâ€
“Business Harassmentâ€
“Protection Disposedâ€
“Property Accessâ€
“Police Harassmentâ€
Security Harassment
Harassment Protection
Human Trafficking
Appeal Non-prosecution
Customs Re-assessment
Family dispute
Disciplinary Review
Housing Dispute
Employment Termination
Land Dispute
Land Allotment
Pay Discrimination
Medical Travel
Family Litigation
Seniority Promotion
Pay Protection
“Tax Limitationâ€
Child Abuse
Cheque Dispute
Seniority Dispute
Gas Theft
Doubtful Murder
“VC Appointmentâ€
“Rent Disputeâ€
“Service Disputeâ€
“Land Disputeâ€
Tagline : (1) The value of cross versions recorded for one and the same incident with conflicting and distinct accounts. (2) Case of further inquiry in the cross version cases and concession of bail
“Prosecution Assistanceâ€
“Time-Barred Appealâ€
“Encroachment Jurisdictionâ€
Tagline : Article 4 of the Constitution provides that the protection of law and to be treated in accordance with law is the inalienable right of every citizen. Torture leads to extrajudicial killings by the Police, presuming de facto impunity and as a means of bringing alleged criminal to justice. The Constitution imposes a duty upon the State to protect the right to life of every citizen and to prevent custodial violence and killings. There is no denial of the fact that the police has the authority to arrest any person who violates the law, but any such action without adopting the due process provided by the Constitution and law, and treating such person inhumanly, cruelly and subjecting that person to torture, constitutes not only a criminal act, but also amounts to a misconduct.
Ombudsman Employment
Harassment Petition
Bail Granted
“Ex parte†— “Service disputeâ€
“Suit Transferâ€
“Custodial Tortureâ€
“Trademark Disputeâ€
Foreign Arbitration
Definitions and distinction of Consumer Goods and FMCG
Parental Homicide
Where a mistake is discoverable from face of the record same may be rectified under section 221 of the Income Tax Ordinance, 2001 and its scope cannot be limited to correction of clerical or arithmetical mistakes only.
Leave Denied
Tax Recharacterization
Carbon Tax
Withholding Tax
Dower Recovery
Land Mutation
Criminal Adjournment
Ejectment Dispute
Gift Taxation
Khula Dissolution
“Valid Nikah affirmed — Consummation irrelevant — Wife and child entitled to full maintenance, dower, and dowry as a legal right.â€
“Husband must explain the death of wife in his home—silence becomes guilt when evidence speaks.â€
High Court restores Magistrate’s order directing trial, holding that cancellation of FIR against dismissed police official was unjustified and based on defective investigation.
High Court upholds PHC’s dismissal of medical-negligence complaint as time-barred, holding that the petitioner’s own pleadings show the cause of action was long expired.
Lahore High Court upholds Qaiser’s conviction and confirms his death sentences for the rape and murder of a 6-year-old girl, holding the chain of circumstantial and DNA evidence complete and conclusive.
The insurer failed to prove concealment or fraud by the policy holder; therefore, the denial of death claim was illegal, and the decree for recovery with liquidated damages under Section 118 of the Insurance Ordinance was rightly passed.
A private party is not barred from seeking action under Section 476 Cr.P.C., and where forged evidence is presented before a court, the court is duty-bound to inquire and proceed under Section 476 Cr.P.C.; hence, dismissal of the application on grounds of “vendetta†was illegal.
An appeal filed within limitation but without requisite court-fee is not void; the defect is curable under Section 149 CPC, and the appellate court must give at least one effective opportunity to make up the deficiency before dismissing the appeal.
“Customs Appellate Tribunal’s Judgment Set Aside for Non-Compliance with Mandatory Procedure under Section 194-C(5)â€
Restitution cannot precede reversal—Section 144 CPC inapplicable during pending 12(2) challenge; doctrine of election bars multiple inconsistent remedies.
No consideration, no estoppel—Section 43 TPA cannot rescue a purchaser who fails to prove payment or genuineness of sale.
“District Court†includes the Additional District Judge—defamation suits may be tried by ADJs, and plaintiffs may choose jurisdiction under Section 19 CPC.
Murder trial – Private complaint – Ocular account supported by medical and circumstantial evidence – Prompt FIR – Land dispute motive – Identification in daylight – Conviction under Section 302(b) PPC upheld – Co-accused convicted under Section 337-A(i) PPC – Payment of Daman does not bar right of appeal under Section 415-A Cr.P.C. – No material contradictions – Appeal dismissed.
Superdari – Vehicle seized in criminal case – Hire Purchase Agreement – Bank shown as owner – No rival claimant – Retention in police custody causing deterioration – Courts below wrongly refused superdari – Section 561-A Cr.P.C. invoked – Orders set aside and vehicle handed over to bank on surety.
Criminal Revision � Sections 324, 337-F(3), PPC � Attempt to murder � Fire-arm injury on vital part � Injured witness presence established � Ocular account corroborated by medical evidence � Non-recovery and favourable IO opinion immaterial � Co-accused acquitted on benefit of doubt but case against petitioner unaffected � Revisional jurisdiction confined to legality, correctness and propriety � No perversity in concurrent findings � Revision dismissed; conviction and sentence maintained.
Criminal Appeal – Qatl-e-Amd – Sections 302(b), 201, 34 PPC – Case based on circumstantial evidence – “Last seen†evidence coupled with recovery of dead body at accused’s instance (Art. 40 QSO) – Accused having exclusive knowledge of burial site – Chain of circumstances complete and incompatible with innocence – No plausible explanation from accused – Conviction under circumstantial evidence upheld – Co-accused acquitted on benefit of doubt – Appeal dismissed; life imprisonment maintained; sentences to run concurrently; benefit of Section 382-B Cr.P.C. retained.
Family Suit – Closure of Right to File Written Statement – Section 9(1), Family Courts Act, 1964 – Article 10-A Constitution (Right to Fair Trial) – Closure order passed in haste without proper opportunities – Courtroom inaccessible due to fire in LDA Building – Only one effective opportunity available after setting aside ex-parte proceedings – Non-speaking and hasty order held prejudicial – High Court sets aside impugned order; right to file written statement restored subject to payment of costs – Directions to trial court to accept written statement on next date – Principles: “Justice hurried is justice buriedâ€; fair trial rights must be protected.
Guardianship & Custody – Sections 17 & 25, Guardians and Wards Act, 1890 – Welfare of minor paramount – Custody handed over by natural parents to close relatives at infancy – Minor raised for 13 years by foster parents – Sudden demand for custody by natural parents – “Voice of the child†recognized as major factor (SC 2025) – Courts below ignored intelligent preference of minor and peculiar family circumstances – Real parents’ preferential right not absolute – Welfare, emotional stability, and psychological well-being outweigh mere biological connection – Impugned orders set aside; custody restored to foster parents; natural parents allowed visitation plan through Family Court.
A complex case of fatal firearm assault with multiple accused, where evidential inconsistencies led to acquittal on appeal.
Master and servant relationship---Principle-
Gift Mutation — Failure to Plead and Prove Original Transaction — Adverse Presumption for Non-appearance of Beneficiary — Mutation Not Title Deed — Revision Time-Barred due to Refiling Delays — Concurrent Findings Upheld.
Dower (Haq-ul-Mehr) — Transfer of Property by Father-in-law to Daughter-in-law — Timely Transfer After Marriage Without Consideration — Admission in Cross-examination — Adverse Presumption — Misreading of Evidence by Appellate Court — Mutation Held Valid Discharge of Dower — Appellate Judgment Set Aside in Constitutional Jurisdiction.
Specific Performance — Computation of Time — Meaning of “Two Months†— Section 9 & 10 GCA — Sections 4 Limitation Act — When Last Day Falls on Bank Holidays — Deposit on Next Working Day Valid — Court Not Functus Officio — Revision Dismissed.
Income Tax Reference — Limitation — Office Objections — Re-Filing After Expiry of Limitation — Section 133, Income Tax Ordinance 2001 — Rule 9-A LHC Rules — Section 5 Limitation Act — Defects cured after expiry of limitation render filing invalid — What cannot be done directly cannot be done indirectly — Reference applications re-filed with 41-day delay without condonation — Time-barred — Dismissed.
Service Law — PEEDA Act 2006 — Major Penalty — Absence from Duty — Dispensation of Regular Inquiry Without Reasons — Violation of Sections 7, 9 & 10 PEEDA — Articles 4, 10-A & 13 Constitution — Previous Penalty Cannot Be Used Again (Double Jeopardy) — Absence Regularized as Leave Kind Due Cannot Later Be Treated as Misconduct — Punishment Based Solely on Show Cause Notice Illegal — Writ Allowed — Removal Order Set Aside — Matter Remanded for Regular Inquiry.
“Proviso to Clause 24D can restrict only Tier-1 retailers—not distributors, dealers or wholesalers; reduced minimum tax rate of 0.25% allowed where the main clause applies.â€
“Ex parte decree in a summary suit set aside—trial court imposed an unduly harsh surety condition; case remanded with direction to impose reasonable solvent security and proceed as a regular suit.â€
Exports cannot be counted while computing the 90% threshold under Section 65A; “sales†in Section 65A refers only to local supplies made to registered (or liable to be registered) persons—taxpayer rightly entitled to tax credit.
Order-in-Original passed beyond the mandatory statutory period under Section 179(3) of the Customs Act, 1969 is void; extension granted after expiry of the adjudication period has no legal effect.
Challenge to amendments in the Legal Practitioners and Bar Councils Act, 1973, and Rules, 1976, for Provincial Bar Council elections 2025.
“Conviction set aside — prosecution evidence found unreliable, contradictory, and based on withheld best evidence; unexplained delay in post-mortem and faulty recoveries render entire case doubtful — benefit of doubt extended — death sentence not confirmed.â€
“Conversion of conviction from Section 9(1) 3(c) CNSA to erstwhile Section 9(c) — ex post facto application of law prohibited by Article 12 — quantity below 10 kg permits leniency — sentence reduced to period already undergone.â€
“Initial allowance on aircraft remanded for lack of business-use evidence — WPF provisioning without payment attracts section 34(5); Tribunal’s findings reversed — Reference allowed.â€
“Once regularized, an employee becomes a civil servant; withdrawal of regularization must be challenged through statutory service remedies — Constitutional jurisdiction barred under Article 212.â€
“Experience gained through daily-wage, contractual or project-based engagement with a registered private entity qualifies as ‘practical/administrative experience’ under the recruitment advertisement—termination for alleged fake experience certificate unlawful where certificate later stands officially verified—right of appeal cannot be frustrated by precipitous administrative action during limitation period—relieving order passed by incompetent authority void—regularization previously granted becomes effective; reinstatement directed.â€
“Documents produced through counsel’s statement but subsequently confronted to the opposite party’s witness, and forming part of a registered contractual transaction, retain evidentiary value; presumption of correctness attached to registered agreements to sell; self-contradictory stance of vendor fatal; plea of limitation misconceived; appeals dismissed.â€
Appeal cannot be adjourned sine die on the basis of speculative outcome of a pending Section 12(2) CPC application filed by third parties—each lis must be decided on its own merits; pendency of proceedings under Section 12(2) CPC does not suspend appellate jurisdiction; no illegality in refusal to adjourn appeal indefinitely—Civil Revision dismissed.
“Appeal filed eight years after decree without application for condonation of delay—barred by Article 156 Limitation Act; constructive notice imputable to spouse claiming ownership where husband actively contested suit—plea of ignorance untenable; appellate court acted without jurisdiction in entertaining time-barred appeal and misread evidence regarding distinct Khewat numbers—remand order set aside; trial court’s decree restored.â€
Petitioner not a judgment-debtor cannot avoid execution liability by repeated objections; departmental assessment of loss upheld; pendency of criminal proceedings does not bar civil recovery; successive objections barred by constructive res judicata; writ petition dismissed.
“Foreign money decree enforceable in Pakistan; petitioner failed to rebut conclusive decree from Saudi Court; hearsay evidence insufficient; concurrent findings of trial and appellate courts upheld; Civil Revision dismissed with costs.â€
--Void order---Applicability---No limitation runs against a void order; and an exception to this general rule is that limitation would run against a void order from the date of knowledge of the individual i.e., a person who is aware of a void order cannot sleep on his rights.
Certified copy cannot be withheld for non-fulfillment of a future condition in a judicial order — conditional stay order is operative until lapse of compliance period — Office must issue certified copy under Articles 87–90 QSO.
Section 7 IDA 2005—Interim possession can be restored only “during trialâ€; pre-trial order restoring possession illegal—Failure to identify specific room renders order unexecutable—Impugned order set aside.
Punjab Rented Premises Act, 2009 — Section 15 — Tenant purchasing undivided share becomes co-sharer — Privity of tenancy extinguishes — Co-owner cannot be ejected through rent proceedings — Proper remedy lies in partition.
Postgraduate Residency — Clause 13.3 PPM — Termination without inquiry by Departmental Committee — Secretary, being appellate authority, cannot directly terminate — Violation of Articles 4 & 10-A — Termination orders set aside — PMDC competent as regulator; petitioners to submit replies; PMDC to decide within four weeks.
Constitutional challenge—Section 21(2), Unani, Ayurvedic and Homoeopathic Practitioners Act, 1965—Enhanced admission qualification for Homoeopathy (F.Sc. Pre-Medical) challenged under Arts. 4, 8, 18, 25 & 25-A—Homoeopathy and Unani/Ayurvedic are distinct systems; reasonable classification permissible—Legislature competent to prescribe qualifications—Presumption of constitutionality not rebutted—No violation of fundamental rights—Petitions dismissed.
Electricity theft—Section 462-I PPC—Cognizance under Section 462-O PPC requires written complaint by authorized Grade-17 officer—Magistrate cannot return challan; must obtain complaint and forward case to Sessions Court under Section 190(2) Cr.P.C.—Section 462-O to be read with Section 230 Cr.P.C.—Impugned order set aside; petition accepted.
Order VII Rule 11 CPC—Successive suits—Order II Rule 2 CPC—Suppression of earlier litigation—Limitation—Third suit based on same agreement and identical monetary claim after dismissal of two earlier suits—Inclusion of unsubstantiated arbitration plea does not create fresh cause of action—Failure to disclose prior suits amounts to material suppression—Claim barred under Order II Rule 2 CPC and limitation—Courts below failed to address mandatory jurisdictional bars—Impugned orders set aside; plaint rejected.
Criminal trial—Circumstantial evidence—Last seen, extra-judicial confession, recovery of dead body and articles—Medical corroboration—DNA report “compromised†(no analysis conducted)—Motive not proved—Death sentence converted to life imprisonment—Convictions under Ss. 363, 377, 201 PPC upheld—Conviction under S.302(b) PPC maintained but death penalty not confirmed.
Criminal trial—Murder by administration of poison—Conviction based on oral dying declaration—Standards for reliability—Material witnesses withheld; delay of 12 hours in lodging FIR remained unexplained; medical history recorded by doctors did not name accused; PFSA report negative for poison; statutory requirements under S.174-A Cr.P.C. not fulfilled—Dying declaration found doubtful—Benefit of doubt—Acquittal—Revision for enhancement dismissed.
Acquittal of appellant due to failure of prosecution to prove murder case beyond reasonable doubt; dying declaration and medical evidence found unreliable, leading to dismissal of appeal for enhancement of sentence.
Representation before the President is an appellate-tier remedy; ICA barred under Section 3(2) LRO 1972.
Benami Act’s jurisdictional bar does not apply to exempt spousal transactions or civil disputes where no proceedings under the Act exist.
Auction of unpartitioned joint property under Section 88 Cr.P.C. is illegal; only the absconder’s share may be dealt with, and attachment cannot override co-sharers’ constitutional property rights. ORDER;
Prompt FIR, consistent eye-witnesses, corroborative forensic evidence, and inapplicability of JJSA probation in heinous offences—conviction under Section 302(b) PPC upheld.
Order XVI CPC—Mandatory timeline for witnesses list—Subsequent application cannot cure earlier omission—Order XVI Rule 14 is Court’s discretionary power, not a litigant’s right.
Family execution—Talaqnama executed within 24 hours of decree—Vague, indeterminate settlement cannot defeat decretal rights—Family Courts Act ensures strict scrutiny—No satisfaction of decree—Warrants rightly maintained.
Contempt—Status quo order—No willful or deliberate violation established—Possession disputed—Contempt jurisdiction not attracted—Petition dismissed.
CNSA—Safe custody of narcotics—Failure to prove entries in Register No.XIX and non-production of road certificates—Chain of custody broken—Recovery rendered doubtful—Accused acquitted.
Railway Police—Jurisdiction of Justice of Peace—Section 22-A(6) Cr.P.C.—Railway Police fall within “police authorities‗Direction to register FIR for custodial torture permissible—Article 155(1)(c) Police Order—Cognizable offence—Custodial Torture Act, 2022 supplemental, not derogatory.
“Broken chain of custody and procedural lapses in narcotics trials warrant acquittal; prosecution must ensure diligence and integrity in evidence handling.â€
Election petition dismissed for fatal defects in verification and attestation—oath commissioner’s self-administered affidavits and improper identification render petition non-est.
Revisional Court sets aside appellate decree due to misreading of evidence—petitioner’s fulfilled undertaking and admissions by PWs confirm entitlement to expense settlement; application ordered to be executed.
"Chance witnesses failed to prove presence; single doubt entitles acquittal as of right."
"Free fight sans premeditation attracts 302(c) PPC over death penalty."
"Circumstantial chain breaks on single doubt; acquittal as of right."
Habeas corpus declined; custody to be decided by Guardian Court—High Court issues protective directions to prevent removal of minors from Pakistan.
Appeal filed after one year and 21 days—High Court upholds Board of Revenue order; limitation and laches bar constitutional relief.
Registered sale deed prevails over mutation—High Court refuses to disturb concurrent findings establishing landlord–tenant relationship. ORDER;
Public Procurement — Tender Clubbing — No Mandatory Requirement to Split Works — Rule 9 Prohibits Splitting Contrary to Procurement Plan — “Divide or Explain†a Best Practice, Not a Statutory Duty — No Discrimination Under Articles 18 & 25 — Tender Grouping Under Government-Approved Umbrella Scheme Held Valid.
Appeal against a conditional decree does not suspend the condition of depositing balance sale consideration; failure to comply results in automatic rescission of contract.
Unregistered Will in favour of heirs is invalid without post-death consent of all heirs; suits based on such Will held barred and plaints rightly rejected under Order VII Rule 11 CPC.
Death sentences under Section 9(c) CNSA set aside—breaks in chain of custody, contradictions, and procedural lapses render prosecution case doubtful; benefit of doubt leads to acquittal.
Intra-Court Appeal challenging denial of Patwari appointment dismissed—Tehsil-specific eligibility under statutory rules upheld; executive instructions and erroneous advertisement cannot override statutory law.
Custody Visitation
Cheque Bail
Absconding Accused
Service Regularization
Service Absorption
Jurisdiction Dispute
Transfer Dispute
WORKER RIGHTS
Allowance Dispute
Business Dispute
Service Promotion
Customs Valuation
Stigmatic Termination
Unjust Dismissal
Custody Dispute
Defamation Limitation
Family Pension
Foreign Exchange
Company Dispute
Migrant Smuggling
Inheritance Dispute
Partnership Liability
Bail Restoration
Murder Bail
Pre-Arrest Bail
Post-Arrest Bail
Enhanced Compensation
Defective Identification
Foreign Award Enforcement
Protection Petition
False FIRs
Contempt Proceedings
Service Dispute
Customs Valuation
Property Protection ORDER SHEET
Share Dispute
Financial Fraud
FIA Corruption
Rape Bail
Trademark Dispute
Employment Dispute
Freight Claim
Dacoity Bail
Procurement Mismanagement
Forgery Misconduct
Narcotics Conviction
Tax Refund
Money Laundering
Land Encroachment
Tax Recovery
Promotion Dispute
Mutation Dispute
“Vague Evictionâ€
“Contractual Regularizationâ€
“Administrative Contemptâ€
“Proforma Promotionâ€
“Seniority Disputeâ€
“Gutka Bailâ€
Reduced rate of sales tax under Entry No.81 of 8th Schedule applicable to drugs under Drugs Act, 1976, not to medical devices under DRAP Act, 2012
Contract Regularization
Kidnap Appeal
DG SEPA Appointment
Arbitral Enforcement
Service Dismissal
Illegal Transfer
Police Harassment
Wage Dispute
Lease Renewal
SRO 678(I)/2004
SRO 490 of sales tax
Unnatural offence---Juvenile offender
Tagline : The Wedlock Policy upholds the constitutional protections in Articles 34 and 35 by requiring administrative discretion to account for marital and family needs in transfers, thereby mitigating the hardship of unnecessary spousal separation.
Tagline : 1) Philosophy of burden of proof 2) In domestic inquiry the primary burden rests on the employer to prove the misconduct 3) Purpose of domestic inquiry under the labour laws cannot be taken lightly 4) On the charges of misconduct, delinquent stake is much higher than the employer’s 5) Effect of not producing the star witness.
-Benefit of doubt---Principle---If there was a single circumstance, which created doubt in the prosecution case then the same would be sufficient to acquit the accused.
Benefit of doubt---Principle---Prosecution is bound to prove its case beyond the shadow of any slightest doubt and the benefit of even a slightest doubt is to be extended to the accused.
Equity
-Preamble of a statute---Purpose, scope and significance---Preamble to a statute is though not an operational part of the enactment but it is a gateway, which opens the purpose and intent of the legislature, which necessitated the legislation on the subject and also sheds clear light on the goals which the legislator aimed to secure through the introduction of such law---The preamble of a statute, therefore holds a pivotal role for the purposes of interpretation in order to dissect the true purpose and intent of the law.
Tagline : (1) Sindh Civil Servant Seniority Rules give precedence for fixation of inter-se-seniority over initial appointment determined on the date of regular appointment (2) When a terminated or dismissed employee is reinstated in service, his seniority, privileges and other benefits are also restored.
Tagline : (1) Employment of children of deceased, invalidated or incapacitated civil servants on deceased quota as per Rule 11-A of the SCS (APT) Rules (2) According to Section (4) of the Supreme Court (P&P) Act (stood prior the 26th Constitutional Amendment), M. Jalal’s case was to be heard by a bench not less than five judges but it was decided by a three member bench (3) The law declared by this Court cannot upset past and closed transactions but must be applied prospectively.
-Intention of Legislature---Determination---When wording is explicit, the Legislature's intent should be understood directly from the text, without resorting to interpretative aids.
Arbitrary Deferment
Concurrent Remedies
Further Inquiry
Concession Bail
Compromise Settlement
Acquittal Appeal
Qualification Dispute
Legal heirs cannot reopen a concluded gift transaction under Section 12(2) CPC when the donor himself contested, admitted, and accepted the gift during his lifetime.
A fraudulent agent must restore the loss he caused, but compensation must run from the date the loss was actually suffered—not earlier.
In a case resting solely on circumstantial evidence, broken links, doubtful recoveries, and unsafe forensic handling entitle the accused to acquittal as a matter of right
Where prosecution evidence is tainted by delay, afterthoughts, doubtful ocular account, and unproven motive, death sentence cannot stand and benefit of doubt must prevail.
“Prosecution under the Drugs Act must strictly follow the statutory procedure; deviation from mandatory safeguards vitiates the entire trial.â€
“Delayed FIR, contradictory timelines, and missing corroboration shatter the prosecution’s case; benefit of doubt must follow as a matter of right.â€
“When prosecution evidence is tainted by delay, contradictions, afterthoughts, and unsafe recoveries, benefit of doubt must follow as a matter of right.â€
“Strict compliance with Talb-i-Muwathibat and Talb-i-Ishhad is mandatory; failure to prove immediate demand and lawful service of notice defeats a pre-emption claim.â€
“Daily wagers performing manual work for years are workmen entitled to permanency under labour law—but regularization remains an administrative privilege, not a labour right.â€
“Law aids the vigilant, not those who sleep over their rights; retired officials cannot reopen decades-old ex-parte proceedings absent mala fide or ultra vires actions.â€
“Terminal date for Rule 17-A appointments fixed as 18.10.2024; appointments before this date are lawful, and pending cases to be reexamined.â€
“DRC is fact-finding, facilitative; Tribunal has exclusive adjudicatory and enforcement powers.â€
“Trial court may recall ad-interim injunction due to party’s non-pursuit; procedural directions are not appealable until final decision; pending interim relief must be argued on merits.
“Acquittal granted where chain of custody of narcotics sample was compromised; documentary evidence cannot substitute safe custody.â€
Eviction cannot be mechanically enforced; tenant’s right to contest and dispute over security and rent arrears must be adjudicated before passing a final order under the Punjab Rented Premises Act, 2009.â€
“Notification of roads for commercial use creates eligibility, not automatic vested rights; conversion fee must be paid for property-specific commercialization.â€
“Jurisdictional Restraintâ€
“Illegal Absorptionsâ€
“Extortion Acquittalâ€
Narcotics Trafficking
Case Transfer
Doubtful Recovery
Marriage Consent
MEPCO NOCs upheld; election participation allowed—injunction rightly refused pending trial.
Banking Court may permit sale of mortgaged assets without Court intervention even after CPC execution has commenced.
Conviction upheld, maximum sentence set aside for want of charge of previous conviction; punishment reduced on proportionality.
Civil court jurisdiction not ousted by consolidation law where title is allegedly lost through fraud.
Urban property tax validly leviable by local governments; no fresh notification under Section 3, Act 1958 required.
Sanctity of court proceedings is not absolute—withdrawal of family claims can be recalled if tainted by undue influence or lack of free consent.
Routine tax inspection under Section 38 is lawful without a magistrate’s warrant; Sections 38 and 40 operate independently.
Workplace harassment includes abuse of supervisory authority even beyond office premises; Ombudsperson proceedings are independent of criminal trials.
A transport stand licence is a regulatory privilege, not a heritable right; unresolved ownership disputes justify revocation.
Breaks in the chain of custody and delayed Section 161 Cr.P.C. statements are fatal in narcotics prosecutions.
Inheritance Rights and Misuse of Evidence from Prior Proceedings – Section 12(2) CPC
Passport Inactivation and Delegated Legislation Beyond Parent Act – Rule 23 & Clause (c) Rule 22, 2021
“Mutation alone does not validate oral gift; legal heirs’ rights cannot be bypassed without proof of all essential ingredients of gift.â€
“Ex parte decree without personal service is illegal; due process must be ensured before depriving a party of their rights.â€
“Pre-arrest bail can be confirmed if allegations are doubtful, evidence is inconclusive, and mala fide intent is inferable.â€
Non-compliance with tentative rent order—Even a single day’s delay mandates eviction under section 17(9) of the Cantonment Rent Restriction Act, 1963.
Oral gift must be proved with strict evidence of offer, acceptance, and delivery of possession—Conceding statement in succession proceedings does not bar inheritance rights in immovable property.
Transferee pendente lite cannot claim protection as bona fide purchaser—Sale during pendency of suit barred by doctrine of lis pendens.
Re-hearing cannot be sought under Section 151 C.P.C. merely due to dissatisfaction—Successive applications on same subject barred.
Land allotted for mosque purposes cannot be converted into commercial use—Allotment terms are binding and enforceable in public trust property.
ummary contempt jurisdiction under section 480, Cr.P.C. is limited—Sentence beyond statutory limit is illegal and void.
Registration of sale deed—Not constructive notice for Talb-i-Muwathibat—Refusal of Talb-i-Ishhad notice equals valid service—Concurrent findings upheld.
Witness under threat—Evidence through video link—Constructive presence under section 353 Cr.P.C.—Order refusing video conferencing set aside.
Blasphemy case—Electronic evidence—Failure to comply with Articles 46-A, 73-A & 78-A QSO—Non-compliance with section 156-A Cr.P.C.—Death sentence not confirmed—Benefit of doubt extended.
�Custody of a minor must prioritize the child�s best interests and intelligent preference; maternal grandmother�s custody is appropriate where both parents are remarried and the child�s welfare and emotional needs are best served.â€
“Amendments to Sections 3(1A) & 4 of the Sales Tax Act, 1990, through Finance Act 2017, take primacy over SRO notifications; zero-rated supplies do not exempt further tax liability on unregistered persons.â€
“Income taxed under the Final Tax Regime (FTR) may still be subject to Section 4B levy; finality under FTR does not bar imposition of a new tax.â€
High Court/Supreme Court can remit a matter to competent authority to be treated as a review under Section 8 of the Punjab Board of Revenue Act, 1957, preventing injustice caused by technical or procedural errors.
Appellate Court cannot remand a matter unnecessarily when complete findings on merits exist; it should decide the appeal itself to prevent prolongation of litigation.
“Compensation in land acquisition cases must be based on admissible evidence, pleadings, and lawful valuation criteria; courts cannot award amounts beyond the claimant’s own pleaded market value.â€
“Horse Breeding Tenancies revert to the Government upon death of the tenant, but legal heirs are entitled to preferential consideration for re-allotment, and resumption without proper factual inquiry violates law and principles of natural justice.â€
“In a case based solely on circumstantial evidence, failure to establish a complete and unbroken chain—free from doubt, inconsistency, and constitutional violations—entitles the accused to acquittal.â€
“Where an alleged mentally disordered person appears before the Court and is found mentally sound upon judicial examination, proceedings under Section 29 of the Mental Health Ordinance, 2001 cannot be maintained, nor can such jurisdiction be invoked to advance collateral property disputes.†ORDER;
“Failure to prove the complete chain of source of information regarding sale and non-proof of service of notice of Talb-i-Ishhad defeats the right of pre-emption; findings of the first appellate court ordinarily prevail in revisional jurisdiction.â€
'In a summary suit under Order XXXVII CPC, a defendant is not required to file an application for leave to appear and defend along with an application for setting aside an ex-parte decree; such leave becomes obligatory only after the decree is set aside and the suit is restored.â€
�In a night-time homicide by unknown assailants, failure to prove source of light, a tainted identification parade, contradiction between ocular and medical evidence, and inconclusive forensic recovery collectively entitle the accused to acquittal on benefit of doubt.â€
“Under Section 4(1) of the Muslim Family Laws Ordinance, 1961, children of a pre-deceased son inherit only the share their father would have taken, and thereafter succeed according to Shari law; revisional jurisdiction does not permit substitution of appellate findings absent material illegality.â€
“Revisional jurisdiction under Section 115 CPC cannot be invoked against an interlocutory discretionary order refusing amendment of issues during pendency of appeal; appellate court retains power to reframe issues at the time of final decision under Order XLI CPC.â€
Once a tenant vacates the premises, Rent Tribunal loses jurisdiction; Civil Court may hear landlord’s suit for post-tenancy recovery of arrears and damages.
Failure to list witnesses and documents in accordance with CPC provisions cannot be cured after completion of oral evidence; dismissal of such an application is lawful.
Drugs Act, 1976 — Prosecution without statutory complaint — Jurisdiction of Drug Court — ADPP lacks authority — Summoning order without notice — Violation of Articles 4 & 10-A — Order void ab initio
Bar Autonomy
Right to life — Police protection — Businessman & prosecution witness — Threat perception — DIC recommendations not binding — Statute prevails over policy — Police duty to protect life — Protection directed
Constitutional petition — Ad interim injunction — Interlocutory order — Maintainability — Adequate alternate remedy — Discretion of civil courts — Article 199 Constitution — Petition dismissed in limine
Punjab Healthcare Commission Act, 2010 — Quackery — Jurisdiction to impose fine — Hearing Committee as competent authority — Delegation of powers — Factual findings — Constitutional petition dismissed
Family Pension
Criminal law — Multiple convictions — Concurrent sentences — Powers of High Court — Sections 35, 397 & 561-A Cr.P.C. — Jail authorities’ computation — Constitutional jurisdiction — Writ allowed
Dower Dispute
Time-Barred Appeal
Provisional Finality
Pre-Registration Liability
Jurisdiction Quashed
Subsidy Dispute
Murder Robbery Witness Summoning
Land Dispute Ownership Challenge
Rent Dispute Tenant Ejectment
Rent dispute Appellate review
Property Jurisdiction Dower Enforcement
Narcotics Possession Police Recovery
Election Remedies Constitutional Petition
Surety Forfeiture Minor Breach
Stale Cheque FIR Quashed
Child Trafficking Document Forgery
Family Dispute Maintenance Claim
Child Visitation Parental Rights
Career Stagnation Time-Scale Promotion
Publicity expenses creating enduring brand value qualify as intangible assets and must be amortized under Section 24; findings of fact by the Tribunal are final in reference jurisdiction.
Talb-e-Muwathibat must be proved through direct, admissible evidence establishing a complete chain of information; hearsay testimony of an informer is insufficient to sustain a suit for pre-emption.
Accused placed in Column No.2 of the challan can be summoned under section 204 Cr.P.C. at the cognizance stage on the basis of F.I.R. and witness statements; opinion of the Investigating Officer is irrelevant.
A trial court has no authority to close the complainant’s right to produce witnesses after their examination-in-chief; absence of witnesses must be addressed through coercive process, not by terminating prosecution rights.
Under Article 161 Qanun-e-Shahadat Order, a criminal court may allow production of relevant documentary evidence at any stage of trial; mere late production does not justify rejection if no prejudice is caused.
Where ocular evidence is trustworthy and corroborated by medical evidence, conviction for Qatl-i-Amd is sustainable; however, failure to prove motive and disbelieved recovery constitute mitigating circumstances justifying commutation of death sentence to life imprisonment.
Criminal Appeal Allowed — Conviction based on same disbelieved evidence as against acquitted co-accused held unsafe — False motive, doubtful presence of eye-witnesses, absence of source of light, illegal recovery and lack of independent corroboration — Benefit of doubt extended as of right.
Section 13, Income Tax Ordinance, 1979 — Mandatory approval — Saving clause under Section 239, Income Tax Ordinance, 2001 — Approval by authority not recognized under new law held void — Reference dismissed.
SECP Act, 1997 & AOB Regulations — Unauthorized auditing — Penalty imposed — Internal review procedurally flawed — Members deciding original order cannot sit on review — Representation to be heard afresh by reconstituted Committee — Principles of natural justice and nemo judex in causa sua applied.
Delayed Pension Service Injustice
Refund Limitation Tax Adjudication
Dishonoured Cheques Further Inquiry
Double Domicile Recruitment Dispute
Police Harassment False Allegations
Promotion Dispute Seniority Claim
OPS Appointment Seniority Violation
Contract Dispute Time-Barred
Employment Regularization Sham Outsourcing
Seniority Dispute Contempt Petition
Contract Termination Service Regularization
Deceased Quota Employment Dispute
Contractual Employment Job Regularization
Property Dispute Limitation Issue
Wage Recovery Authority Inaction
Administrative Law Equal Rights
Public Property Illegal Encroachment
Residential Encroachment Unauthorized Industry
Cheque Dispute Bail Granted
Bail Dispute Cancellation Refused
Cooperative Fraud Statutory Bail
Deceased Registered Person (individual)---Tax liability---Scope-Death of Registered Person (individual)---Legal heirs not impleaded by Tax Authorities-
Quo Warranto / Engineer Eligibility
Election Dispute / Writ Maintainability
CNIC Blocking / Alternate Remedy
Tenant Default / Ejectment Proceedings
Family Dispute / Illegal Construction
Service Dispute /Severance Benefits
Bail Delay / Female Accused
Restaurant Sealing / Official Misconduct
Property Dispute /Eviction Challenge
Loan Recovery / Limitation Dispute
Loan Recovery /Limitation Dispute
Allowance Dispute /Job Security
Promotion Dispute /Statutory Authority
Maintenance Execution /Grandfather Liability
Witness Re-examination / Ejectment Case
Faulty Identification / Benefit Doubt
Termination after successful completion of probation without due process and in defiance of binding court directions is void; no employee shall suffer due to court’s own procedural mistake (actus curiae neminem gravabit).
Where serious allegations of fraud and collusion are raised under Section 12(2) C.P.C., summary disposal without framing issues and recording evidence is illegal and vitiates the proceedings.
In the presence of fit and willing biological parents, custody of a minor cannot be retained by relatives on the basis of better facilities alone; the welfare of the minor ordinarily lies with the natural parents.
Routine administrative delays and vague pleas of departmental approvals do not constitute “sufficient causeâ€; government litigants must strictly explain each day of delay to seek condonation under the Limitation Act.
Once adverse record is wiped out and all hurdles are removed, a civil servant is entitled to proforma promotion from the date his junior was promoted; bona fide delay in impleadment of proforma respondents does not defeat a timely appeal against the department.
“Limitation law aids the vigilant, not the indolent—delay without sufficient cause is fatal to an appeal.â€
“Once a last opportunity is granted with warning, the court must enforce its order—leniency thereafter amounts to abuse of process.â€
“Amendment of pleadings cannot be permitted to revive closed transactions or introduce a new cause of action known at the time of instituting the suit.â€
Tagline : (1) The Tribunal is obligated to examine whether the promotion was out of turn or not? (2) Whether the promotion is out of turn or not can only be decided on the basis of service record (3) Factual controversy was required to be resolved by the Tribunal, being an ultimate judicial fact-finding forum with exclusive jurisdiction.
Tagline : (1) Employment opportunity for sons/daughters of in-service deceased and retired employees in NBP (2) The beneficial employment / recruitment policy should have been implemented equitably across the board and not through cherry-picking (3) Judgment of this Court in the case of “Muhammad Jalal†will apply prospectively.
Inordinate delay/ Hardship bail
Benefit doubt, Evidence misreading
Promotion Dispute, Qualification Classification
Maintenance Dispute ,Family Litigation
Terrorism Acquittal, Murder Appeal
Police Encounter , Acquittal Granted
Kidnapping Ransom , Life Conviction
Terrorism Conviction
Police Murder , Eyewitness Doubt
Murder Case , Sentence Reduction
Murder Conviction, Sentence Reduction
Remission Denial ,ATA Constitutionality
Kidnapping Conviction , ATA Exclusion
Narcotics Trafficking , Life Sentence
Corruption Bail ,Accountability Delay
Employee Regularization, Contract Enforcement
Car Snatching ,Bail Granted
Drug Trafficking ,Airport Smuggling
Cheque Dispute , Property Conflict
Stockbrokers providing services from outside Sindh to non-Sindh clients are not liable to Sindh Sales Tax, even if transactions are executed through a Karachi-based system.
Cyber-Stalking ,Case Transfer
Documentary Evidence , Specific Performance
Time-Barred ,Show Cause
Proforma Promotion , Back Benefits
Driver Appointment , Waiting List
Show Cause , Double Jeopardy
Pro Forma , Promotion Claim
Fraudulent Appointment , Salary Dispute
Unlawful Dismissal , Fair Inquiry
Landlord Rights ,Tenant Eviction
Hearing Violation /Case Remand
Maintenance Dispute , Family Litigation
Service Dispute ,Promotion Challenge
Tenancy Dispute , Eviction Case
FIR Refusal Civil Dispute
Illegal Dispossession , Fresh Complaint
Proforma Promotion, Service Discrimination
Service Regularization, Mandamus Denied
Service Promotion , Laches Barred
Arbitration Award , Limited Interference
Customs Exemption , Illegal Detention
Tagline : (1) Common object of the assembly must be one of the five objects mentioned in Section 141 PPC (2) According to Section 149 PPC, every member of an unlawful assembly at the time of committing of the offence is guilty of that offence. (3) Offence under Section 354-A PPC is a heinous crime which falls under the prohibitory clause of Section 497 Cr.P.C.
Tagline : Reading down the ambiguous power of Review under Section 7-A of KPK Service Tribunal Act, 1974, in the larger interest of Civil Servants of KPK to preserve the right to fair trial and due process.
Tagline : Public institutions are under a duty to conduct promotion processes in accordance with law and the consequences of institutional neglect cannot be a burden upon the employee. The Government is held to a higher standard of fairness, reasonableness and accountability, and cannot rely on its own inaction or inefficiency to deny timely consideration for promotion to an eligible civil servant.
Tagline : (1) Doctrine of mens rea (guilty mind) (2) Double presumption of innocence is structured on the philosophy “innocent until proven guiltyâ€(3) Why the accused is the favourite child of law (4) Guilt should be proved without any reasonable doubt.
Limitation UNDER section 11— Mandatory time frame — Order-in-Original passed beyond 120 days
Tagline : The underlying principle regarding the grant of back pay to the civil servant upon setting aside his dismissal is “fair go all round,†because the culture of authority in administrative law, after the coming into force of Article 10-A in the Constitution, is now untenable, and the culture of justification takes precedence.
SRO No 41(I)/2009
-Amendment of law---Retrospective effect---Scope-
-Nonresident person---Authorized / statutory representative of taxpayer, role of---Scope
Interlocutory procedural orders summoning court witnesses lack finality and are not revisable under Section 115 CPC.
Dismissal of suit under Order XVII Rule 3 CPC is illegal where witness is present and evidence is already on record; courts must decide on merits.
Death sentence set aside where ocular account is unreliable, place of occurrence unproved, FIR delayed, recoveries doubtful, and prosecution fails to prove guilt beyond reasonable doubt.
PMAP appointment finalized prior to Supreme Court judgment—vested right accrued—subsequent declaration of unconstitutionality held prospective—appointment letter directed to be issued.
Removal from service set aside where charges were vague, inquiry violated due process, punishment was disproportionate, and appellate order was non-speaking—proceedings under PEEDA Act held justiciable under Article 199.
Intra-Court Appeal barred where impugned writ judgment arises from proceedings providing statutory appeal—composite administrative order cannot be bifurcated to circumvent Section 3(2) of Law Reforms Ordinance, 1972.
Post-arrest bail declined where accused inflicted direct head injury causing death—eggshell skull rule applicable—questions of lesser liability to be determined at trial.
Order VI Rule 17 CPC—amendment of written statement—typographical error—correction of misdescription of document—no withdrawal of admission—refusal amounts to material irregularity.
Banking suit—dismissal for non-prosecution on date fixed for arguments on leave to defend—order without jurisdiction—void order—Article 181 Limitation Act applicable—suit restored.
Rent jurisdiction—powers of Special Judge (Rent)—award of damages—absence of statutory authority—order coram non judice—damages set aside—rent liability upheld.
Tagline : Opinion already reported in PLD 2025 SC 737 at pages 826 to 846.
Section 122(5A) cannot be used as a substitute for audit-based reassessment under section 122(5); mere discrepancies or non-reconciliation do not make a deemed assessment “erroneous and prejudicial to revenue.â€
Where ocular evidence is doubtful, tainted by delay, contradictions, and defective identification, conviction cannot be sustained; even a single reasonable doubt entitles the accused to acquittal.
Transportation of adulterated milk in quantities exceeding the statutory limit constitutes large-scale offence under section 22-A of the Punjab Food Authority Act; bail can be refused even outside the prohibitory clause where public health is gravely endangered.
Right of cross-examination cannot be closed unless witnesses are present in court; penalizing a party for the default of the opposing party amounts to misreading of record and improper exercise of jurisdiction.
Uncertified photocopy of a court judgment carries no presumption of authenticity and cannot be relied upon in constitutional proceedings where the judgment is foundational to the relief sought.
Confidentiality of arbitral proceedings is qualified, not absolute; an arbitral award must be disclosed where required for statutory proceedings and judicial scrutiny.
In defamation proceedings, courts may grant limited interim injunctions restraining repetition of unproven allegations where continued publication risks irreparable harm to reputation and undermines fair adjudication.
Advance tax under section 236H must be determined on the basis of actual sales to retailers; arbitrary percentages unsupported by statute cannot replace factual verification of transactions.
A remand order passed by an appellate court, which does not finally determine any part of the substantive rights of the parties, does not amount to a decree within the meaning of Section 2(2) CPC; revision against such order attracts a fixed court fee of Rs.500/- only.
“Petition dismissed as a consequence of reasons settled in the lead consolidated judgment.â€
“Direction for registration of FIR refused where allegations are doubtful and alternate remedy of private complaint exists.â€
Acquittal under section 249-A Cr.P.C. upheld where lawful consideration and obligation under section 489-F PPC were not proved.
“Post-arrest bail granted in borderline narcotics case due to doubtful quantity and absence of chemical examiner’s report.â€
“Post-arrest bail granted in section 489-F PPC case; bail is the rule where offence falls outside prohibitory clause.â€
“Suit rightly dismissed under Order XVII Rule 3 CPC where plaintiff persistently failed to produce evidence despite notice.â€
“Recovery of disputed tax demand restrained during pendency of appeal before Commissioner Inland Revenue (Appeals).â€
“Concurrent findings upheld; agreement to sell proved through witnesses and forensic evidence—no interference in revisional jurisdiction.â€
Administrative Overreach Election Validity
Land Conversion/ Judicial Restraint
Defamation Dispute / Triable Issue
Limitation Bar / Jurisdictional Defect
Service Regularization/ Equality Principle
Promotion Dispute / Qualification Distinction
Concurrent Findings/ Second Appeal
Murder Appeal / Compensation Abatement
Security Dispute / Eviction Claim
Charge Framing/ Absconding Accused
Business Losses, Tax Appeal
Family Dispute, Child Maintenance
Bank Misconduct / Tort Damages
Evacuee Property, Privatization Dispute
Bench Jurisdiction ,Administrative Referral
Injunction Maintainability , Cooperative Plots
Drug Trafficking , Red-Handed
Family Dispute, FIR Misuse
Time-Barred , Tax Notices
Stipend Dispute
Property Dispute, Procedural Lapse
Delay Negligence ,Appeal Dismissed
Recruitment Dispute, Interview Failure
Narcotics Conviction , Appeal Dismissed
Maintenance Dispute, Dowry Claim
Bail Cancellation , Cheque Dishonour
Specific Performance , Contract Breach
Narcotics Smuggling , Red-Handed
Share Taxation , Asset Classification
Bail Confirmation ,Fraud Charge
Sales tax under the Punjab Sales Tax on Services Act, 2012 cannot be recovered under Section 52 from a service recipient or withholding agent, nor can Punjab assert jurisdiction over services rendered and received outside its territorial limits merely on the basis of corporate residency.
Assets declared under FADRA (2018) do not enjoy perpetual immunity and remain subject to Capital Value Tax imposed under Section 8 of the Finance Act, 2022.
Proceeds from sale of securities do not fall within the exhaustive definition of “turnover†under Section 113 of the Income Tax Ordinance, 2001, and cannot be subjected to minimum tax.
Amendment under Section 122(5A) and appeal effect order under Section 124 passed beyond statutory limitation are void ab initio; limitation is mandatory and must be examined by the tax authority itself.
FADRA (2018), being a sunset amnesty law, does not confer perpetual immunity; assets declared thereunder remain subject to Capital Value Tax imposed under Section 8 of the Finance Act, 2022.
Where sales tax on Third Schedule goods is already paid by the manufacturer at retail price, no further liability arises on the distributor absent proof of fraud; burden to establish tax fraud lies initially on the Department.
Selection for audit within three preceding tax years without Board’s approval is void; when initiation is illegal, the entire assessment collapses.
Input tax cannot be disallowed merely on generalized objections where goods are used for furtherance of taxable supplies; refundable security deposits do not constitute taxable consideration.
“Recovery of CED under a repealed Act cannot be invoked through a new statute without proper statutory basis; SCNs issued under wrong provisions are void ab initio.â€
“Recovery of CED under a repealed law must follow the repealed enactment; defective SCNs and limitation breaches void assessments.â€
“An order passed beyond statutory limitation, without proper sequence of notices, and without confronting the taxpayer with specific issues, is void ab initio; refund adjustments duly supported by prior year credit must be allowed, and administrative accountability is necessary where procedural manipulations are suspected.â€
Completion of three years’ continuous contractual service confers statutory eligibility for regularization; subsistence of contract at the time of consideration is not a prerequisite, and administrative delay cannot defeat a vested statutory right.
Material contradictions between ocular and medical evidence, doubtful recovery, unproved motive, and acquittal of co-accused entitle the accused to benefit of doubt; one reasonable doubt is sufficient for acquittal as of right.
FIR registered on complaint of a duly authorized Grade-17 officer under Chapter XVII-B PPC satisfies the requirement of Section 462-O PPC; separate complaint is not necessary for taking cognizance.
In aggravated emigration fraud involving huge monetary loss, the higher prescribed punishment may be considered for bail purposes despite availability of alternate lesser sentence.
Petroleum Storage Licence (Form-K) Mandatory — Deputy Commissioner Empowered to Seal Petrol Pumps Under Section 23, Petroleum Act (as amended 2025) — OGRA’s Role Distinct — Six-Month Grace Period for Renewal Recognized.
Registered Trademark Prevails Over Unproved Partnership and Alleged Prior User — Exclusive Statutory Rights of Registered Proprietor Upheld — Mere User Does Not Override Registration.
Prompt FIR + Confidence-Inspiring Testimony of Minor Victim + DNA “Gold Standard†Evidence = Conviction under Section 376(3) PPC Upheld.
Petition challenging dissolution of marriage on the basis of Khula without the wife’s voluntary consent; Family Court’s decree declared void ab-initio.
Partial pre-emption claim is maintainable when non-pre-emptible property is excluded; pre-emption right applies only to legally pre-emptible property.
Acquittal of four accused due to unreliable eyewitnesses, contradictory medical evidence, and flawed investigation.
MOTIVE , SCOPE
Tagline : (1) The expression “landlord†and its definition (2) High Court in its constitutional jurisdiction should keep away from interfering in the findings of facts. (3) Personal bona fide need of landlord depends on his choice and suitability of premises which cannot be questioned by the tenant
Tagline : The Supreme Court Rules, 2025 prescribe a period of limitation which is not just a technical requirement but has substantive importance. The State is required to adhere to statutory timeframes and cannot disregard the same on account of its own internal administrative movement of files, committee scheduling constraints, or staffing shortages which cannot be accepted as sufficient cause.
Tagline : (1) Judgment in rem is not only conclusive between the contesting parties but also as against the world (2) Clarificatory order due to wrong interpretation of the judgment of this Court against deputationists by the government departments.
Food & Beverages as Stock-in-Trade
LIMITATION ON REMANDED ISSUES
Preventive detention under MPO cannot be based merely on past criminal cases or apprehensions without cogent material; such detention violates the constitutional right to liberty.
In family matters, the convenience and residence of the wife is a significant factor; related matrimonial disputes should be tried by the same court to avoid hardship and conflicting judgments.
Courts cannot interfere with policy decisions of the Government or re-evaluate interview marks awarded by a duly constituted recruitment committee in the absence of illegality or mala fide.
A pendente lite purchaser cannot challenge a decree on merits under Section 12(2) CPC when the purchase is hit by the doctrine of lis pendens and no fraud is alleged against the compromise leading to withdrawal of higher proceedings.
Consumer Court has no jurisdiction over disputes arising from a contract for purchase of “future goods†where the product has not yet been delivered; such disputes fall within the jurisdiction of civil courts.
A litigant is bound by the statement or withdrawal made by his duly authorized counsel unless the Vakalatnama specifically restricts such authority.
In public procurement matters, PPRA may set aside arbitrary technical disqualification and restore a bidder’s status where rejection is based on subjective end-user evaluation rather than objective regulatory standards.
Constitutional Law — Exit Control List (ECL) — Right to travel abroad as part of personal liberty — Mechanical and non-speaking administrative order — Placement on ECL without notice or reasons held illegal — Petition allowed.
Civil Procedure — Res Judicata — Subsequent suit challenging same sale deed already adjudicated in earlier consolidated suits — Re-litigation barred under Section 11 CPC — Civil revision dismissed.
Pre-arrest bail — Adulterated fertilizer sample taken from shop — Investigation confined to shopkeeper without tracing manufacturer or supplier — SOPs and statutory mechanism not implemented — Arrest kept in abeyance — Bail petition disposed of with directions to authorities.
Temporary injunction cannot be granted in a suit for specific performance where the agreement to sell and payment of consideration are disputed and yet to be proved; mere possession without legal right does not constitute a prima facie case.
In Christian matrimonial disputes, courts must strictly follow evidentiary discipline under the Christian Divorce Act and CPC; failure to consider statutory grounds such as cruelty or desertion and reliance on technicalities warrants remand for fresh adjudication.
After repeal of a statute granting tenure protection, a government employee cannot claim security of tenure under the repealed law; transfer remains an incidence of service unless mala fide or statutory violation is shown.
Certified copy of Nikah Nama obtained from Union Council record constitutes valid primary/public evidence to prove dower; objections under Order XXI Rule 103 CPC cannot be dismissed on presumptions without proof of fraud or collusion.
Gift mutation excluding legal heirs without justification and proper verification is liable to be declared fraudulent; courts may scrutinize gifts to prevent deprivation of inheritance rights.
An amended assessment order issued beyond the five-year statutory limitation period prescribed under Section 122(2) of the Income Tax Ordinance, 2001, is legally defective, void, and cannot form the legal basis for tax recovery.
Thereafter Miscellaneous Application has been moved and it was lastly fixed on 03.12.2015, thereafter, there is no progress and on the very date no body was in attendance on behalf of petitioner. This Court is left with no option but to dismiss the Miscellaneous Application for non-prosecution.
Bail Granted / Common Intention
Narcotics Trafficking / Appeal Dismissed
Quo Warranto / Petitions Dismissed
However, we confronted the parties with the Supreme Court¿¿¿s order dated 22-01-2019, passed in Civil Petition No. 815-K/2016, which prohibits changing residential or amenity plots to commercial use. However, it is urged by the parties that this ban targets illegal or post-2019 approvals, and the Petitioners¿¿¿ plot, being on a declared commercial road and having completed all requirements before the cut-off date i.e. 22-01-2019, falls within the exception; as such, the Respondents are legally obliged to issue the challan and process the change of land use. This issue needs to be examined by the Master Plan Authority by examining the decision of the Supreme Court. 10. Without touching the merits of the case, the competent authority is directed to comply with the Supreme Court¿¿¿s order by issuing a speaking order on the subject issue after hearing all concerned within two months. If the case of the petitioners falls within the ratio of commercialization, the decision shall be made strictly in accordance with law. 11. The petition stands disposed of along with pending application(s).
These petitions need to be disposed of in terms that if the petitioners are found to be entitled for the Assistance Package, the competent authority shall re-consider their decision and passing a speaking order after hearing the parties concerned within sixty (60) days. 5. These petitions stand disposed of in the above terms alongwith pending application(s), if any. Office to place a copy of this order in the connected petitions.
Pension Benefits/ Petition Disposed
Service Regularization / Salary Arrears
Pension Recovery / Upgradation Dispute
Extortion Threats / Police Protection
Student Elections / Administrative Delay
Rent Dispute / Ownership Claim
Appointment Dispute / Quo Warranto
It is settled that in case of death during service, the family is entitled to 75% of gross pension, along with admissible gratuity and commutation benefits, whereas in case of death after retirement, family pension is regulated in terms of the relevant pension rules, with restoration of the commuted portion after the prescribed period. 4. The officer present in court states that the recovery has already been effected and nothing remains outstanding against the Petitioner; hence, the matter has become infructuous. 5. In view of the above statement, the petition is disposed of as having been rendered infructuous. However, it is directed that no further deduction shall be made from the Petitioner¿¿¿s pensionary benefits in future, in line with the settled principle that pension is a vested right and cannot be withheld or reduced except in accordance with la
Pension Dues / Rent Adjustment
For the reasons above, the Trial Court did not misread the law it applied settled principles governing the appointment of a receiver. There was/is no clear evidence of waste, mismanagement, or imminent loss that would justify appointing a receiver. The petitioners¿¿¿ failed to show a strong prima facie case for the aforesaid purpose. The discretionary relief of appointing a receiver was refused based on certain reasons. Accordingly, the impugned order dated 26 03 2025 is legally sound, and the petition seeking its setting aside is dismissed along with pending application(s). However the trial Court shall expedite the proceedings to its logical conclusion as per law.
Passport Renewal / Citizenship Rights
Pension Enforcement / Retirement Dues
Pay Disparity / Pension Parity
Post-Retirement / Pension Dispute
Election Dispute / Cooperative Society
Filing a recovery suit before expiry of a finance agreement amounts to termination of the contract, disentitling the financial institution from claiming future mark-up beyond the date of institution of the suit.
In a decree for dowry articles or their alternate value, the right of election belongs exclusively to the decree-holder, and the judgment-debtor cannot compel substitution by payment of money.
Trees planted along roadsides and canal banks declared as protected forest under Section 29 of the Forest Act, 1927 belong to the Government, and private ownership must be proved through reliable evidence.
Immigration authorities may off-load passengers to prevent unlawful emigration, but reasons must be recorded and communicated, as arbitrary restriction on the right to travel abroad violates constitutional due process.
Where an application for constitution of an ADR Committee under Section 134-A of the Income Tax Ordinance, 2001 is pending, the tax authority must constitute the committee and coercive recovery proceedings should remain in abeyance.
Tax authorities must constitute the ADR Committee under Section 134-A of the Income Tax Ordinance, 2001 upon application, and recovery proceedings may be withheld until the ADR mechanism decides the dispute.
Subsequent payment of arrears of rent does not wipe out the effect of admitted default, and constitutional jurisdiction cannot be invoked against concurrent findings of fact in rent matters.
An order does not become void merely because its reasoning is challenged, and even against a void order limitation runs from the date of knowledge of the aggrieved party.
A constitutional petition is not maintainable against interim or interlocutory orders of a Family Court, and interim maintenance and visitation arrangements remain tentative until final adjudication.
Tax Reference — Remand Order — No Question of Law — High Court cannot interfere with Tribunal’s order remanding matter for fresh audit when limitation period has not expired.
Citizen Application — Direction for Expeditious Disposal — Compliance under Section 24-A, General Clauses Act, 1897 — Speaking and Reasoned Order — 30 Days.
Fresh show cause notice under the Sales Tax Act can be issued within the statutory limitation period where earlier orders were set aside only on limitation and not on merits; res judicata does not apply.
A petition may be dismissed as withdrawn when the petitioner voluntarily chooses not to press the case.
Incentives earned by an employee for services actually rendered cannot be recovered merely because the employee was later granted retrospective promotion.
Clubbing or de-clubbing of cases is within the discretion of the Court and not the prerogative of the parties.
Where a party repeatedly fails to cross-examine witnesses despite multiple opportunities and court directions, closure of the right of cross-examination is lawful and not ordinarily interfered with in constitutional jurisdiction.
After expiry of a written lease, eviction cannot be resisted on the basis of an unacknowledged oral extension of tenancy.
Computer hardware and related operational equipment constitute “plant and machinery†and are eligible for initial allowance under Section 23 of the Income Tax Ordinance, 2001.
Sales tax demand based solely on DGRRA audit objections is illegal; tax authorities must conduct their own audit before initiating proceedings.
Retrospective windfall tax under Section 99D is constitutionally valid, but it cannot apply to profits already distributed to shareholders as such payments constitute past and closed transactions.
Maxim; Nullus commodum capere potest de injuria sua propria (No man shall take advantage of his own wrong) Principle:
Gain on disposal of immovable property is taxable u-s 37(1A) not business income u-s- 18
Penalty u-s-33 cannot be imposed u-s-11 of Sales Tax
If limitation extended before expires - no vested right arise - Department can issue a notice within the extended period
Jurisdictional Error /Cooperative Dispute
Pension Rights Salary Withholding
Building Approval/ Ownership Verification
Travel Rights /Arbitrary Restriction
Maintenance Arrears/ Appeal Bar
Fresh suit after rejection of plaint is permissible, but concealment of prior litigation renders it non-maintainable.
Non-recording of statement under Section 342 Cr.P.C. vitiates conviction but does not mandate acquittal; remand is a lawful corrective remedy.
Deferred dower without specified time becomes payable on demand, even during subsistence of marriage.
Ex-parte decree in summary suit can be set aside within 3 years under Article 181, not 30 days under Article 164.
Sealing of manufacturing unit under Rule 28-A(6) of Federal Excise Rules, 2005 without “reasons to believe†(based merely on suspicion) is illegal and without lawful authority; constitutional jurisdiction can be invoked despite alternate remedy where action is mala fide or without jurisdiction.
Section 540 Cr.P.C. cannot be used to fill lacunae in prosecution case after evidence and arguments are complete; recalling witness to cure defects is illegal, especially in stringent narcotics cases.
Revenue record loses presumption of truth when corrected; no title passes from a defective vendor, and Section 41 TPA protection is unavailable in evacuee property matters—appellate court’s findings based on proper evidence prevail in revision.
Offence under Section 489-F PPC (dishonoured cheque) is not hit by the prohibitory clause of Section 497 Cr.P.C.; bail is ordinarily granted as punishment may extend to fine.
“Filing of reference under Section 18 itself constitutes protest; compensation disputes must be decided on merits, not technicalities.â€
Illegal Absorption/ Cadre Reversion
Degree Verification /Due Process
financial hardship of a public authority cannot override constitutional and statutory obligations towards its retired employees.
Tenant Eviction /Bona Fide
Unlawful Disqualification/ Interview Reconsideration
Property Dispute / Liquidation Proceedings
Bank Fraud – Acquittal Challenge
Possession Dispute – Limitation Bar
Online Fraud /Bank Liability
Statutory Regularization /Contract Dispute
Land Mutation / Ownership Dispute
Construction Violation /Default Dismissal
Dowry Dispute/ Maintenance Claim
Service Entitlement /Retirement Dispute
Labour Dispute/ Disciplinary Challenge
Encroachment Dispute / Property Rights
Election Dispute / Judicial Restraint
Pension Recovery / Fund Delay
Sexual Assault / Bail Denial /Investigation Flaws / Victim Protection
Travel Restriction / Constitutional Due Process / PCL
Harassment Protection / FIR Court Oversight / Dispute
Cooperative Elections / Management Statutory Compliance / Oversight
Leave Encashment / Discrimination Contractual Rights / Enforcement
Passport Restriction / Illegal Retention Fundamental Rights / Restoration
Time-Scale / Promotion Service-Disparity / Remedy
Defamation / Limitation Judicial / Misreading
Defamation Limitation /Appellate Error
Child Assault /Bail Denied
Illegal Dispossession /Possession Restored
Service Dispute /Petition Dismissed
Property Dispute /Administrative Relief
Property Auction/ Mortgage Dispute
Public Office /Quo Warranto
Wrongful Conviction/ Evidence Lapses
Residential Violation/ Commercial Restriction
Dowry Dispute /Family Judgment
Building Demolition /Structural Safety
Rent Dispute /Ejectment Challenge
Encroachment Dispute /KPT Land
Pension Enforcement/ Post-Retirement
ECL Removal /Fundamental Rights
Ownership Dispute/ Rent Proceedings
Land Partition Revenue Complaint
Rent Dispute/ Tenement Eviction
Pension Calculation/ Contractual Inclusion
Loan Default /Address Dispute
Property Dispute /Zoning Violation
Pension Enforcement/ Contempt Warning
Travel Restriction/ PNIL Removal
Pension Revision /Discriminatory Denial
Benefit Doubt Murder Acquittal
Locus Standi/ Autonomy Upheld
Service Regularization/ Statutory Protection
Illegal Termination /Back Benefits
Child Identity/ Fundamental Rights
Matrimonial dispute/ Dower challenge
Illegal Encroachment /Property Dispute
Excessive Investigation/ Jurisdictional Violation
Retirement Dues /Pension Release
Transfer Challenge/ Posting Dispute
Appointment Challenge/ Quo Warranto
Reinstatement Dispute /Back Benefits
Pension Entitlement /Contractual Service
Promotion Dispute /Policy Challenge
Matrimonial Dispute/ Fair Trial
Construction Dispute /Harassment Allegation
Rent Dispute/ Possession Order
Child Custody /Non-Prosecution
Pension Enforcement /Retirement Dues
Penalty under Section 33(24) cannot be imposed via Section 11 without determination of tax liability or revenue loss; hence, penalties were rightly annulled and departmental appeals dismissed.
Prior to the introduction of Section 11(4A), no proceedings could be initiated for recovery of withholding sales tax under Section 11(4) of the Act
Effect of suspended Supreme Court (Practice and Procedure) Act, 2023 on pending proceedings—whether ongoing bench should continue hearing or await decision on constitutionality of the Act.
Finality of SECP appellate orders under Section 464(5) of Companies Act, 2017—bar on further appeal overrides Sections 33 & 34 of SECP Act, 1997.
Sanction of Scheme of Arrangement—Court upholds amalgamation and capital reduction where statutory requirements are met and scheme is fair, reasonable, and approved by stakeholders.
No reinstatement or regularization of COVID-19 contractual/daily wage employees—expiry of contract cannot be challenged through constitutional jurisdiction.
Right of personal hearing.
Daily-wage employees have no right to regularization—absence of statutory basis and continuity in service bars relief under constitutional jurisdiction.
Winding-up by contributory refused—no oppression, no loss of substratum, and revival of company possible; “just and equitable†ground not established.
Without a written order on extension request, taxpayer cannot be penalized for late filing under Section 214-D.
Levy cannot be imposed retrospectively without express statutory authority; liability arises only after rate notification.
Filing of reference under Section 18 is itself proof of protest; compensation disputes must be decided on merits.
Dishonoured cheque offence (S.489-F PPC) being outside prohibitory clause—bail granted as a rule, not exception.
Prosecution cannot use Section 540 Cr.P.C. to fill gaps in evidence after cross-examination; powers must be exercised only for genuinely essential evidence.
Time-Barred Defamation /Appellate Misapplication
Attempted Rape /Minor Assault
Illegal Dispossession/ Property Dispute
Pension Restoration/ Service Rights
Title Dispute/ Writ Dismissed
Pension Dispute /Widow Relief
Trademark Registration /Pharmaceutical Dispute
Succession Dispute /Administration Revocation
Property Dispute/ Plaint Rejection
Estate Administration/ Preliminary Decree
Service Dispute/ Increment Claim
Non-Prosecution/ Dismissal Show-Cause
Election Dispute/ Private Association
Eviction Dispute /Property Litigation
Plot Dispute /Fraud Allegation
ECL Challenge /Travel Restriction
Pension Dispute /Retirement Rights
CNIC Dispute /Blacklist Removal
Wildlife Trade /Shop Seizure
Tax Fraud/ Signature Dispute
Document Restoration /Passport Relief
Pension Entitlement /Service Discrimination
Business Protection /Property Rights
Pension Claim /Assistance Package
Recruitment Dispute /Eligibility Challenge
Land Dispute/ Regularization Petition
Kidnapping Encounter/ Bail Rejection
Hatchet Murder/ Life Imprisonment
Murder Acquittal /Weapons Conviction
Service Appointment /Petition Dismissed
Pension Entitlement /Unmarried Sister
Interview Failure/ Recruitment Dispute
Pension Delay /Widow Benefits
Protective Bail /Customs Offence
Delay due to wrong remedy and negligence is not “sufficient causeâ€; a non-party lacking locus standi cannot challenge a decree, especially after failing to pursue impleadment.
EOBI Dispute/ Contribution Liability
Compromise-based dismissal without adjudication does not attract res judicata; mutation is not title, and gift must be strictly proved—failure leads to dismissal of revision with costs.
Land Allotment /Industrial Dispute
Willful violation of injunction once proved cannot be nullified by subsequent dismissal of suit; however, punishment under Order XXXIX Rule 2(3) CPC must be proportionate and judiciously determined.
Civil servant on LPR has no right to be considered for promotion; exclusion under policy is valid, reasonable, and not ultra vires the statute or Constitution.
“Unexplained delay, unreliable eyewitnesses, and contradiction between medical and ocular evidence are sufficient to create reasonable doubt—entitling the accused to acquittal.â€
Re-examination cannot be used to fill lacunae in prosecution case; it is confined strictly to clarification of matters arising from cross-examination.
Non-nomination in FIR, defective identification parade, and unreliable ocular evidence create reasonable doubt—entitling accused to acquittal.
Benefit of doubt granted due to delayed FIR, doubtful eyewitness testimony, and lack of reliable corroboration—conviction set aside.
Worker Reinstatement/ Jurisdiction Dispute
Pension Delay /Contempt Warning
Record Correction/ Card Issuance
Illegal Retirement /Service Restoration
Transfer Challenge /Family Rights
Delayed Promotion /Retrospective Benefits
Child Abduction/ Bail Granted
Banking dispute/ Interim order
Senior Supersession /Service Hierarchy
PWD Quota/ Job Reservation
Dower Recovery /Dowry Dispute
Constitutional Challenge /Executive Appointment
Recruitment Dispute/ Procedural Remedy
ECL Challenge/ Movement Rights
Encroachment Dispute /Property Rights
Election Dispute /Judicial Restraint
Land Dispute/ Admission Challenge
Sales Tax /Search Authority
Service Reinstatement /Disciplinary Procedure
Travel Obstruction /Fundamental Rights
Retirement Benefits /Pension Recovery
Election Interference/ Administrator Appointment
Custodial Death /Police Accountability
Property Dispute /NAB Recovery
Identity Rights/ Document Issuance
Property Dispute/ Sale Conflict
Guarantee Dispute /Finance Jurisdiction
Minority Oppression /Dormant Company
Narcotics Recovery /Judicial Overreach
Tenant Protection/ Rent Dispute
Land Encroachment /Property Protection
Election Dispute /Committee Legitimacy
Assistance Payment /Government Pension
Amenity Plot/ Construction Dispute
Service Rights/ Pension Dispute
Property Rights/ Construction Dispute
CNIC Correction /Family Dispute
Possessory Title /Land Dispute
Ex-Parte Decree /Maintenance Dispute
Land Ownership/ Party Impleadment
Property Dispute /GPA Revocation
Ownership Dispute /Rent Jurisdiction
Examination Dispute/ Grace Marks
Heritage Protection/ Construction Dispute
Tribunal Appointment /Tenure Dispute
Housing Allotment/ Administrative Review
Golden Handshake/ Labor Dispute
CNIC Renewal /Fundamental Rights
Fraud Plea/ Wrong Remedy
Video Trial/ Trafficking Charges
Interim Execution/ Mortgage Sale
Wrong Remedy /Possession Dispute
Child Identity /Rights Protection
Delay Condoned/ Service Justice
Land Fraud /Fake Documents
Pension Release/ Family Enhancement
Election Dispute /Judicial Compliance
Pension Dispute /PAC Challenge
Company Fraud/ Jurisdiction Dispute
Murder Bail /Trial Delay
Labour Dispute Back Benefits
Criminal Bail/ Further Inquiry
Employee Status/ Industrial Grievance
Property Dispute/ Specific Performance
Property Sealing/ Building Regulation
Conditional Approval/ Property Sealing
Permission to travel abroad by an accused under Section 28-A ATA lies exclusively with the Anti-Terrorism Court; High Court cannot bypass statutory mandate—even on consent.
Illegal Appointments /Quo Warranto
Maintenance Dispute /Family Litigation
Family Assistance Package benefits cease upon remarriage; no vested right exists beyond policy conditions.
Retirement Dispute/ Contractual Claim
Private complaint can be dismissed at inception where contradictions, delay, and lack of prima facie evidence render it frivolous.
Bus Sealing /Public Land
Arbitration award made with consent of parties and court reference cannot be set aside on mere technical objections without proof of misconduct or fraud.
Structural Threat/ Illegal Construction
Fake Death/ CNIC Restoration
Defamation complaint is liable to be quashed where publication is a bona fide public caution covered by exceptions to Section 499 PPC.
Assistance Package/ Fund Release
Arbitral Award/ Interest Dispute
Bona fide purchaser protection denied where buyer had knowledge of defective title and failed to exercise due diligence under Section 41 of the Transfer of Property Act, 1882.
“Non-appearance of complainant and absence of exclusive possession in joint property defeats charge of illegal dispossession; acquittal not to be disturbed unless perverse.â€
“Failure to pay sale consideration within stipulated time and lack of continuous readiness defeats claim for specific performance; belated deposit does not cure default.â€
Hascol Petroleum Limited v. Additional Rent Controller, Chaklala Cantonment & Others – Appointment of mediator and direction for dispute resolution under arbitration clause and mediation framework.
“Eligibility for regularization under a beneficial statute survives repeal if statutory conditions were fulfilled before repeal.â€
Summary suit maintainable after drawer’s death; liability of heirs limited to inherited estate under Section 50 CPC.
Improper framing of issues in summary suit post-leave to defend vitiates trial; case remanded for fresh adjudication.
Mortgagee cannot claim ownership by prescription under Section 28 Limitation Act repugnant to Shariah; limitation period restarts on transfer of rights.
Grandfather held liable to pay maintenance to minors where father absconds and minors face hardship.
Scope of Section 265-K Cr.P.C. in narcotics cases—acquittal at preliminary stage is not permissible unless there is no probability of conviction; prosecution must be allowed to lead full evidence.
Writ not maintainable in service matters of NCA employees governed by non-statutory rules; relationship remains master–servant, excluding Article 199 jurisdiction.
Writ petition not maintainable against show cause notice; de novo disciplinary proceedings after withdrawal of earlier notices are lawful and do not amount to double jeopardy.
Withdrawal of suit by attorney without principal’s consent is invalid; Court must verify authority and afford hearing—failure amounts to material irregularity.
Competency of witness must be judicially assessed before adopting alternative modes of recording statement; recording through another person without such determination is illegal.
After repeal of evacuee laws, settlement authorities have no jurisdiction to reopen finalized allotments, and any such action is void ab initio.
No appeal lies against an ad interim injunction; remedy lies before trial court until final adjudication of stay application.
Highest bidder in auction of State property acquires no vested right unless auction is finally approved by the competent authority.
Benefit of doubt due to delayed FIR, contradictory evidence, and flawed investigation leads to acquittal in murder case.
Late Production of Documents Permissible to Serve Substantive Justice; Trial Court’s Discretion Restored
“Under Section 28-A ATA, only the ATC can permit foreign travel of an accused; consent or High Court intervention cannot override statutory mandate.†🔹 Key Law Involved Anti-Terrorism Act, 1997 Constitution of Pakistan, 1973 Law Reforms Ordinance, 1972 Code of Civil Procedure, 1908 🔹 Important Sections Discussed 1. Anti-Terrorism Act, 1997 Section 28-A → Deemed impounding of passport of accused Section 2(e) → Definition of “Court†(ATC) Section 13 → Establishment of ATC 2. Constitution of Pakistan, 1973 Article 15 → Freedom of movement (subject to reasonable restrictions) Article 4 → Right to be dealt with in accordance with law Article 9 → Security of person Article 10-A → Right to fair trial Article 199 → Constitutional jurisdiction of High Court Article 2-A → Objectives Resolution Article 20 → Freedom of religion 3. Other Legal Provisions Section 3, Law Reforms Ordinance, 1972 → Intra Court Appeal Section 96, CPC → Appeal provisions 26th Constitutional Amendment (Art. 199(1)(1A)) → Limits on HC jurisdiction 🔹 Key Legal Principles Established Deemed impounding is automatic under Section 28-A. Exclusive jurisdiction of ATC over travel permission. No estoppel against law (unauthorized concession irrelevant). Fundamental rights are not absolute; can be reasonably restricted. Writ must challenge a specific order, not vague actions. Statutory remedy must be exhausted first. If you want, I can also convert this into case note format (for exams) or extract ratio decidendi vs obiter dicta.
“Post-suit partial payment under a judicial compromise does not defeat summary jurisdiction nor justify return of plaint.â€
“Property within Lal Lakeer reserved for communal use remains private communal property and cannot be taken over by the State without lawful title.â€
“Public park land cannot be diverted for commercial use; environmental rights under Articles 9 & 9-A override policy decisions.â€
“Investment without entrustment does not constitute criminal breach of trust; civil dispute cannot be given criminal colour.â€
“Where recovered substance is not a narcotic drug, the entire prosecution case collapses—bail must follow.â€
“Pre-arrest bail granted where accused relied on official record; forgery not attributable—case falls within further inquiry and bailable offences.â€
“Composite family suit maintainable—dowry claim cannot be rejected on jurisdictional grounds when joined with other matrimonial reliefs; piecemeal rejection barred.â€
“Justice of Peace cannot direct FIR in corruption matters—once ACE inquiry is concluded, reopening amounts to jurisdictional overreach.â€
“Decision of a mutually appointed Referee, once verified, is binding as an admission; parties are estopped from resiling from a consensual dispute resolution mechanism.â€
Consent to referee = binding admission; no withdrawal due to estoppel.
Court must first determine unsoundness of mind under Section 465 Cr.P.C.; trial cannot proceed without following mandatory procedure.
Temporary suspension of primary business does not justify winding up if company continues lawful ancillary activities within its Memorandum of Association.
Illegal retention under Section 550 Cr.P.C. vitiates subsequent custody proceedings; Section 516-A Cr.P.C. applies only when inquiry/trial is pending.
“Consent to referee = binding admission; no turning back.â€
Direction for registration of FIR under Section 22-A Cr.P.C. is discretionary; where allegations appear mala fide and alternate remedy of private complaint is available, writ petition is not maintainable.
Petition dismissed in light of a consolidated judgment; outcome governed entirely by earlier decided connected case.
In narcotics cases, where recovery falls on the borderline between Sections 9-B and 9-C CNSA, chemical report is delayed, and safe custody is doubtful, the accused is entitled to bail on the ground of further inquiry.
In offences under Section 489-F PPC (outside prohibitory clause), bail is a rule and refusal an exception; criminal proceedings cannot be used for recovery of money arising from civil disputes.
Where repeated opportunities are granted and prior notice under Order XVII Rule 3 CPC is issued, dismissal of suit for want of evidence is justified; such dismissal cannot be treated as mere non-prosecution under Rule 2.
During pendency of appeal and stay application under Income Tax Ordinance, recovery of disputed tax liability can be restrained to prevent coercive measures.
Concurrent findings in a suit for specific performance, based on proved agreement and expert evidence, cannot be interfered with in revision absent illegality or misreading of evidence.
Acquittal under Section 249-A Cr.P.C. upheld where ingredients of Section 489-F PPC (lawful obligation) are not proved and prosecution evidence is doubtful.
“Where recruitment processes are tainted with illegality and competing equities arise, courts may annul all proceedings and order a fresh, fair selection to balance rights of all candidates.â€
“Where legislation serves a provincial objective like labour welfare, incidental overlap with a federal subject (excise duty) does not invalidate it under the doctrines of pith and substance and double aspect.â€
“A matter finally decided by the Supreme Court cannot be reopened by subordinate authorities; any such attempt is void ab initio and hit by res judicata and Article 189.â€
“A marriage by a girl, even if below statutory age, is not void under the Child Marriage Restraint Act, and her voluntary statement negates habeas corpus for alleged illegal detention.â€
“Strict medical fitness rules in police recruitment prevail over equity, but disability rights require reconsideration and possible accommodation.â€
“Candidates from backward areas are entitled to cumulative age relaxation under statutory rules, and cannot be denied appointment solely on overage grounds.â€
“Courts must apply law, not compassion; no mandamus without legal duty.â€
“Article 184(3) cannot be used to reopen final Supreme Court judgments; finality of litigation must prevail.â€
“Jurisdiction before forum: Vires challenge under Article 199(1)(a)(ii) belongs to Regular Bench under erstwhile Article 202A; Constitutional Bench lacked competence; interim stay suspending law is impermissible; matter remanded.â€
“Rounding-off under the EOBI Act Schedule is part of eligibility; marginal shortfall (<6 months) cannot defeat pension entitlement under Section 22(1) read with Schedule.â€
“Accrued rights under deceased quota remain protected despite subsequent invalidation of the governing rule.â€
“Section 12(2) CPC is not a remedy for failed litigants; writ jurisdiction cannot reopen concurrent findings of fact.â€
“Statutory bodies are distinct from government; misdescription cannot oust constitutional jurisdiction.â€
“Old and disputed mutations cannot be revived through revenue proceedings; title disputes belong to civil courts, not writ jurisdiction.â€
“Provincial tax on construction services is valid, but cannot extend to goods; constitutional jurisdiction lies where vires is in question.â€
“Service matters lie outside Ombudsman’s jurisdiction; consent cannot cure lack of jurisdiction.â€
“Contempt power is inherent and constitutionally self-executing; absence in statute does not negate jurisdiction.â€
“Recruitment is governed by the advertisement; irrelevant qualifications cannot be claimed for merit advantage.â€
“Insurance/Takaful claims cannot be denied on unproven allegations of concealment; burden of proof lies on the insurer.â€
Penalty under tax law: Cannot be imposed without proving tax liability and fraudulent intent Procedural lapses alone are not enough
Transfer of civil cases to Special Courts under Section 12A valid — Special Court deemed to have full jurisdiction of Civil Court; writ against High Court administrative action not maintainable.
Illegal destruction of seized goods during pendency of proceedings — violation of statutory duty and fundamental rights — compensation and personal liability imposed on Customs officials.
Candidate next in merit entitled to appointment where selected candidate had forged credentials — waiting list limitation cannot defeat lawful right caused by departmental delay.
Summary suit under Order XXXVII CPC not maintainable against legal representatives of deceased executant — presumption of consideration rebuttable and must be independently proved.
Mutation does not confer title without proof of consideration — failure to prove payment defeats claim of bona fide purchaser; lis pendens bars equitable relief for constructions.
Transfer/posting of a civil servant is an incident of service; High Court jurisdiction under Article 199 is barred by Article 212 where Service Tribunal provides an adequate remedy.
Ouster of civil court jurisdiction is not absolute; civil courts retain jurisdiction where action of authority is without jurisdiction, illegal, or tainted with mala fide.
“Mere possession or revenue entry (Ghair Dakhilkar) does not confer tenancy rights to resist execution; lawful possession must be proved to claim protection under Order XXI CPC.â€
“Strict proof of Talb is essential in pre-emption; contradictions in timing and manner are fatal to the claim, and pre-remand evidence remains admissible after remand.â€
“Limitation and territorial jurisdiction in specific performance suits are mixed questions of law and fact; plaint cannot be rejected or returned without trial when evidence is required.â€
“Load-shedding disputes lie in NEPRA’s exclusive regulatory domain; Civil Courts lack jurisdiction due to implied statutory bar.â€
“Unregistered agreements cannot defeat a recorded landlord–tenant relationship; tenancy estoppel prevails in revenue jurisdiction.â€
“No Tax Without Statutory Authority: Timber Cess Held Ultra Vires TMA Powers Under Local Government Ordinance.â€
“‘Unfitness for promotion’ in ACR is not a penalty unless exclusively used to deny promotion without due process.â€
“Mere long possession without strict proof of hostile intent does not create ownership; adverse possession stands strictly construed post-1991 in light of Islamic injunctions and Supreme Court precedent.â€
Artificial breaks cannot defeat statutory right to permanent employment; SBP is a commercial establishment subject to labour laws.
Legal heirs can be sued in summary suit (converted into regular trial) for liability of deceased, limited to inherited estate.
Belated amendment at final stage to fill lacunae and alter nature of suit is impermissible, especially after prior knowledge and delay.
Statutory quota for disabled persons in public employment is mandatory; omission in advertisement cannot be cured by informal post-hoc measures.
Nikahnama entries prevail — admitted document binds parties; dower can be composite, and mention of value does not substitute the obligation to deliver gold unless expressly agreed.
Consolidation proceedings cannot be abandoned without lawful procedure and hearing—administrative convenience cannot override statutory safeguards and natural justice.
Constitutional jurisdiction cannot be invoked when an adequate alternate remedy (restoration of appeal) is available but not availed.
Time Scale Upgradation, once validly granted to stagnating employees, cannot be withdrawn on the basis of a restrictive reinterpretation of policy.
Restoration of execution proceedings under banking law is a continuation—not a fresh execution—hence not barred by limitation.
Unfiled and unverified pleadings cannot be treated as legal documents or annexed in constitutional petitions without proper permission and procedural compliance.
“Policy regulation of foreign-funded NGOs is a constitutional executive function beyond judicial interference unless unconstitutional or arbitrary.â€
Challenge to Cancellation of Old Mutation on Ground of Delay, Lis Pendens, and Procedural Irregularity — Dismissed for Laches and Lack of Merit
Murder Reference � Acquittal on Benefit of Doubt Due to Suppressed Injuries, Non-Production of Injured Witnesses, and Unreliable Eyewitness Account
Admission Preference for Higher Qualification in Homeopathy — Constitutional Challenge Rejected on Grounds of Legislative Competence and Reasonable Classification
“Long-standing revenue entries, continuous possession, and delayed civil challenge cannot be disturbed without strict proof of fraud; limitation and acquiescence defeat stale inheritance claims.â€
“Waqf property cannot be partitioned or validated through compromise; decree passed without necessary parties and in violation of Waqf law is void and remanded for fresh decision.â€
Retirement must reflect the last lawful grade held; vested service rights cannot be withdrawn at superannuation.
Illegal Dispossession Act applies only where prior actual physical possession is proved; mere ownership or paper possession is insufficient.
Right of pre-emption is extinguished if mandatory Talbs are not strictly proved; such defect cannot be cured by compromise or waiver.
Alienation during pendency of suit in violation of injunction is void; lis pendens binds even a bona fide purchaser.
Specific performance cannot be granted on unproved oral agreement, doubtful consideration, and unexplained delay; equity aids the vigilant, not the indolent.
A stranger to prosecution has no locus standi to challenge acquittal; appeal against acquittal lies only through Public Prosecutor under statutory mandate.
Rectification is not review; Tribunal cannot re-adjudicate or consider fresh evidence under the guise of correcting mistakes.
“No levy without law: Cantonment Board cannot impose advertisement/hoarding charges without express statutory authority; bye-laws cannot create a fee.â€
“Limitation must be strictly explained; unproven gift and vague pleadings cannot sustain a mutation.â€
“DNA + Circumstantial Evidence = Complete Chain of Proof in Heinous Sexual Homicide.â€
“Monetization of Free Electricity Units upheld as a valid policy decision; no vested right or constitutional violation found.â€
“Failure to prove mandatory Talbs extinguishes pre-emption right; compromise cannot override statutory requirements.â€
“Failure to prove bona fide purchase and doctrine of lis pendens defeat claim in specific performance dispute.â€
Admissibility of input tax under Section 7 on supplies which were taxable at the relevant time; held; Yes.
“Adverse findings without hearing the affected party violate natural justice and cannot be sustained.â€
“Service matters of civil servants lie exclusively before Service Tribunals; High Court jurisdiction is barred.â€
“No recovery of disputed tax liability without prior adjudication by an independent forum.â€
Reference decided on parity — Issue already adjudicated in connected matter — Same terms applied.
Reference disposed of in line with earlier judgment — Same-day decision applied — No independent adjudication required.
Reference barred by limitation — Delay unexplained — Failure to remove office objections — Reference dismissed.
Delegation of powers — Absence of CBR authorization — Demand without lawful jurisdiction — Reference dismissed.
Reference barred by limitation — False statement in condonation application — No sufficient cause shown — Reference dismissed as not maintainable.
Order-in-Original beyond limitation — Maximum extension exhausted — Order void ab initio — Jurisdictional defect can be raised at any stage.
Reference decided on parity — Follows earlier judgment of same date — No independent adjudication.
State-owned entity — Reference referred to ADRC — Alternate dispute resolution preferred — Matter disposed of without adjudication on merits.
Non-appearance of applicant — Repeated call-outs ignored — Reference dismissed for non-prosecution.
Input tax credit — Supplier default — Bona fide purchaser cannot be penalized — Section 8(1)(ca) to be read with Section 8A — Doctrine of harmonious interpretation applied.
Non-prosecution — Failure to appear despite prior notice — No sufficient cause for adjournment — Reference dismissed.
Advance tax collection — Prepaid units vs. prepaid cards — No liability under unamended law — Amendment not retrospective — References dismissed.
Voluntary Separation Scheme — Golden handshake payments — Salary expenditure — Revenue nature — Not capital or intangible asset — Deductible expense allowed.
Identical question of law — Covered by earlier judgment — Reference disposed of on parity — No fresh adjudication required.
Pending appeal — Protection from coercive recovery — Right to adjudication by independent forum — Stay granted till appellate decision.
Pending appeal — Stay on recovery — Right to independent adjudication — Coercive action restrained till appellate decision.
Pending appeal — Stay on recovery — Right to independent adjudication — Coercive action suspended till appeal decided.
Foreign remittance — Foreign currency account — Valid source of investment — Section 111 misapplied — No requirement of PKR encashment — Demand set aside.
“No coercive tax recovery while statutory appeal is pending before an independent forum.â€
“Payments to non-residents for services may be taxed as technical services despite absence of PE.â€
“Actual cost for depreciation includes all expenses to make an asset operational—not just its purchase price.â€
“Tax treatment of services depends on statutory classification—security services shifted from normal regime to presumptive regime after 1999 amendment.â€
“No tax recovery until appeal is decided by an independent forum.â€
“No coercive tax recovery during pendency of stay application before appellate authority.â€
“Mutation without consideration does not confer title; failure to prove payment defeats claim of bona fide purchaser.â€
“Summary suit on negotiable instrument is not maintainable against legal heirs; presumption of consideration is rebuttable by probable defence.â€
“Nominee is only a receiver, not owner; insurance proceeds form part of estate and devolve upon all legal heirs.â€
“Tenant cannot deny landlord after transfer of ownership; once relationship is proved, eviction must follow.â€
Goodwill payment does not bar eviction; Rent Controller lacks jurisdiction to decide recovery of such amounts—remedy lies before Civil Court.
“Remand cannot suspend a father’s duty—minor’s maintenance must continue despite reopening of proceedings.â€
“A husband claiming restitution cannot deny maintenance—estoppel defeats limitation in past maintenance claims.â€
“In Section 9 suits, possession—not ownership—decides the case.â€
“No title flows from a void decree—execution on a non-existent decree collapses all subsequent transfers.â€
“Continuous ad hoc service followed by regularization counts as qualifying service for pension.â€
“Weak extrajudicial confession + doubtful evidence = case of further inquiry → bail allowed.â€
“Statutory lease extension cannot be defeated by a later higher offer.â€
“Section 12(2) targets fraud—not a retrial on disputed facts.â€
“Court’s duty to discover truth allows summoning evidence anytime—even fresh 342 statement is valid.â€
“Courts must strictly follow mandatory minimum sentencing under amended CNSA; discretionary sentencing principles cannot override statute.â€
“Interlocutory orders merge into final decree; constitutional petition not maintainable where statutory appeal lies under Family Courts Act.â€
“Long uninterrupted ad hoc service followed by promotions and superannuation amounts to deemed regularization; denial of pension is unlawful and hit by estoppel.â€
“Void power of attorney after death, unproved agreement, and time-bar defeat title claims; concurrent findings protected in revisional jurisdiction.â€
“Bridal gifts vest absolutely in the wife; no recovery lies after divorce—suit barred by law even before Family Court.â€
“Pre-emption is a weak right requiring strict proof of talabs and preferential title; failure in proof of both defeats the claim despite concurrent findings.â€
“Acts of a duly authorized attorney bind the principal; Section 12(2) CPC cannot be used to undo voluntary withdrawal absent fraud or jurisdictional defect.â€
“A party cannot be compelled to be present in two courts at once; closure of evidence must yield to justice where sufficient cause is shown.â€
“Civil court decree ignored due to statutory bar under Cooperative Societies law; exclusive jurisdiction of Cooperative/Liquidation authorities reaffirmed.â€
Jurisdictional Error
“Family appeal remanded: appellate judgment set aside for non-reasoned findings and unlawful reliance on criminal case record.â€
“Government can redefine eligibility zones for land ownership—no vested right exists in changing municipal boundaries for proprietary claims.â€
“Restoration of appellate forum (ATIR) applies retrospectively to pending tax references before High Courts.â€
“No reference lies where Tribunal’s findings are factual and no question of law arises.â€
“Beneficial procedural amendments restoring appellate forum apply retrospectively to pending tax references.â€
“Pending tax references filed due to forum confusion must revert to ATIR under retrospective procedural amendments.â€
“Pending tax references must be remitted to ATIR under retrospective restoration of appellate forum.â€
“Offshore supply under composite contract not taxable in Pakistan absent nexus with PE.â€
“Forum-restoring amendments apply retrospectively—pending references revert to ATIR.â€
“Retrospective restoration of ATIR diverts pending High Court tax references back to Tribunal.â€
“Retrospective restoration of ATIR requires remand of pending High Court tax references.â€
“Change of forum is procedural—restored appellate remedy applies retrospectively to pending tax cases.â€
“A non-speaking order is void in law and must be remanded for fresh adjudication.â€
“Systemic flaws in customs administration require institutional reform, not individual scapegoating.â€
“Present reference disposed of on the basis of binding findings in Laal Mat Khan.â€
“A judgment based on overruled precedent cannot sustain; jurisdictional error must be reconsidered on merits.â€
“Entities not qualifying as banking companies remain subject to withholding tax obligations.â€
“Restoration of appeal to ATIR under Finance Act 2025 applies retrospectively to all pending tax references, requiring their remand from High Court to Tribunal.â€
“Pending tax references against CIR (Appeals) orders must be remitted to ATIR under the retrospective procedural change introduced by Finance Act, 2025.â€
“Sale of immovable property remains taxable only as capital gains under Section 37(1A), even if undertaken by real estate business.â€
“No tax demand can stand on a ground not mentioned in the show-cause notice.â€
“Even in smuggling cases, customs orders passed beyond limitation under Section 179(3) are invalid.â€
“Extension of limitation period before expiry creates no vested right; amended limitation applies retrospectively to pending proceedings.â€
“Restoration of appellate forum under Finance Act, 2025 applies retrospectively; pending tax references before High Court must be remitted to ATIR.â€
“Finance Act, 2025 restores appellate forum; pending CIR(A) references before High Court must be remitted to ATIR.â€
“No penalty without statutory machinery — fiscal penalties cannot be implied beyond Section 11 of the Sales Tax Act.â€
“Pending tax references filed directly before the High Court must be remitted to the Appellate Tribunal under Finance Act, 2025 for decision on merits.â€
“All pending tax references against CIR(A) orders must be transferred to ATIR under the Finance Act, 2025.â€
“Instant customs reference decided by adopting the ratio of Laal Mat Khan case.â€
“Instant reference disposed of by adopting the reasoning of Laal Mat Khan case.â€
“Reference disposed of by applying the ratio of Laal Mat Khan judgment.â€
“Reference disposed of by adopting the reasoning of Laal Mat Khan judgment.â€
“Instant reference decided by following Laal Mat Khan judgment.â€
“Reference disposed of by incorporation of Laal Mat Khan judgment.â€
“Customs reference dismissed due to repeated absence of applicant—treated as non-prosecution.â€
“Lump-sum tax demand under Section 161 set aside for being unreasoned and contrary to Supreme Court law—matter remanded for fresh determination.â€
“Mechanical extension of limitation without reasons is void; Customs order rightly set aside as time-barred.â€
“Section 11 show-cause notice cannot be used to impose penalty for POS failure; issue settled by Supreme Court in D. Watson case.â€
“No smuggling without intent; declaration is required at arrival, not abroad.â€
“Limitation is judged by issuance, not dispatch; smuggling must be proved through lawful evidentiary burden.â€
“Jail authorities cannot override court visitation orders on vague security claims; disobedience of judicial orders constitutes contempt of court.â€
“Cut-and-weld chassis + identity mismatch + unexplained conversion = failure of bona fide ownership; Tribunal order set aside and remanded for fresh adjudication.â€
Retrospective restoration of appellate remedy before ATIR under Finance Act, 2025 applies to all pending tax references filed directly before the High Court against CIR (Appeals) orders.
High Court dismisses SRB references as frivolous; vires challenge and CCI decision cannot be agitated in statutory tax reference jurisdiction.
No reference lies against remand order of ATIR where no final question of law arises.
Daily wage service followed by regularization without interruption counts toward qualifying service for pension in CAA employment.
Electricity dues cannot be recovered as arrears of land revenue, nor can a person be detained under Sections 81 & 82 of the Land Revenue Act, 1967, unless liability is first determined by a competent court of law.
Manufacturers of wires and cables are not “manufacturers of electronics†for purposes of Section 236H of the Income Tax Ordinance, 2001; hence advance tax collection provisions are not applicable.
A writ of quo warranto cannot be issued merely because a public office holder was once an accused in a criminal case but later acquitted; all acquittals are honourable unless law provides otherwise.
Vires of a statute and validity of a CCI decision cannot be challenged in statutory tax reference jurisdiction; repetitive and meritless revenue litigation warrants dismissal with costs.
Restoration of appellate remedy before ATIR through Finance Act, 2025 applies retrospectively to pending cases; references pending before High Court are to be remitted to the Tribunal.
Pending references against CIR (Appeals) orders must be remitted to ATIR after retrospective restoration of appellate jurisdiction through Finance Act, 2025.
Input tax credit cannot be denied merely due to supplier’s failure to deposit sales tax unless complicity or wrongdoing of the taxpayer is established.
Computer hardware, HVAC systems, elevators, security systems, electrical fittings, and firefighting equipment constitute “Plant and Machinery†eligible for initial allowance under Section 23 of the Income Tax Ordinance, 2001.
A taxpayer cannot be penalized for a withholding agent’s clerical mistake where sales tax was duly withheld and deposited into the treasury.
Pending income tax references against CIR (Appeals) orders are to be treated as appeals before ATIR, with interim relief continuing until reconsidered by the Tribunal.
Gains from sale of immovable property are taxable as capital gains under Section 37(1A), not as business income under Section 18—specific provision prevails over general law.
“Pending tax references shifted from High Court to ATIR due to retrospective procedural change under Finance Act, 2025.â€
“Sales tax demand based solely on DGRRA audit objection held void—no jurisdiction without independent tax authority action.â€
“Input tax cannot be denied for supplier default; Tribunal order set aside for perverse fact-finding and remand ordered.â€
“Voluntary disclosure of gold at airport without proven mens rea does not amount to smuggling under the Customs Act, 1969.â€
Mere credit entries in bank statements cannot be treated as suppressed sales without concrete evidence establishing nexus with taxable transactions.
Taxpayers registered in the electric energy sector are exempt from the 90% input tax adjustment restriction under SRO 647(I)/2007.
Currency seizure before immigration clearance and boarding formalities does not constitute smuggling.
Late payment penalties are not “profit on debt†and do not fall within the phrase “instrument of any kind†under Section 151(1)(d).
Input tax cannot be denied where the supplier was registered and on the Active Taxpayer List at the relevant time, and no reasoned case under Section 8(1)(caa) is made out.
Finance Act, 2025 restoring appellate remedy before ATIR applies retrospectively to all pending references against CIR (Appeals) orders before the High Court.
Customs reference dismissed due to continuous non-appearance of applicant and counsel.
Non-appearance of applicant and counsel leads to dismissal of customs reference for non-prosecution.
“Pending tax references before High Courts remitted back to ATIR due to retrospective procedural change in appellate forum.â€
“Misreading of record and improper tax characterization leads to remand for fresh factual and legal determination by ATIR.â€
Vires of a statute and the validity of a Council of Common Interests (CCI) decision cannot be challenged under statutory tax reference jurisdiction; repetitive and meritless litigation by government departments warrants dismissal with exemplary costs.
Gifts from defined relatives received outside banking channels are not per se taxable as income; Section 39(1)(la) is a retrospective, remedial provision allowing taxpayers to factually substantiate the genuineness of such gifts subject to rigorous departmental scrutiny.
Disposal of Income Tax Reference in terms of a detailed judgment and continuation of interim injunctive relief pending determination by the Appellate Tribunal.
Disposal of Income Tax Reference in terms of a detailed judgment with continuation of interim injunctive relief pending determination by the Appellate Tribunal Inland Revenue.
Retrospective application of beneficial procedural amendments restoring the right of appeal before the Appellate Tribunal Inland Revenue (ATIR); pending High Court references remitted to the ATIR to be treated as regular appeals with interim protection extended.
Retrospective application of procedural tax amendments restoring the right of appeal before the Appellate Tribunal Inland Revenue (ATIR); pending High Court references remitted to the ATIR to be treated as regular appeals with interim protection extended.
Unexplained income under Section 111(1)(d) cannot be assessed based on hypothetical estimates of gross sales, and proceedings under Section 111 must precede the issuance of a notice under Section 122 of the Income Tax Ordinance, 2001.
Retrospective application of beneficial procedural tax amendments restoring the right of appeal before the Appellate Tribunal Inland Revenue (ATIR); pending High Court references remitted to the ATIR to be treated as regular appeals with interim protection extended.
High Court cannot second-guess factual determinations made by the Appellate Tribunal Inland Revenue under its reference jurisdiction.
Remand of sales tax reference due to the failure of the Appellate Tribunal to adjudicate raised grounds of appeal through a reasoned order.
Retrospective application of Finance Act, 2025 amendments remits pending High Court references arising from Commissioner Inland Revenue (Appeals) orders to the Appellate Tribunal Inland Revenue (ATIR).
Retrospective application of Finance Act, 2025 amendments and the remittance of pending High Court references to the Appellate Tribunal Inland Revenue (ATIR).
Dismissal of tax reference challenge against a Tribunal's remand order where no question of law arises and the limitation period remains unexpired.
Disposal of Income Tax Reference in terms of preceding judgment with interim injunction extended pending Appellate Tribunal's reasoned decision.
The Pakistan Telecommunications Authority (PTA) acts solely as a regulator and does not provide commercial telecommunication services or operate as a franchisor; therefore, regulatory activities such as allocating numbering series are not subject to Federal Excise Duty.
Remand of matter to the Customs Appellate Tribunal for proper adjudication on the applicability of value-added tax exemption under Rule 58B(1)(iii) of the Sales Tax Special Procedure Rules, 2007.
PEMRA’s regulatory framework and the validity of security clearance requirements: Rule 9(5) of the PEMRA Rules, 2009 is declared intra vires the PEMRA Ordinance, 2002, as national security evaluations fall within the executive domain and validly facilitate the regulatory licensing process.
Safety of custody, delayed transmission of samples, and failure to record material witness statements under Section 161 Cr.P.C. constitute critical lacunas that dismantle the prosecution's case under the Explosive Substances Act, 1908, entitling the accused to the benefit of doubt.
Relying on anonymous, unverified intelligence reports produced for the first time in a Central Selection Board (CSB) meeting to tarnish an officer's integrity and supersede their promotion—without confronting the officer with the material or allowing an opportunity for rebuttal—is a flagrant violation of Article 10A due process and the principles of natural justice.
A landmark synthesis of Gerry's 30 principles and the classic Hodgkinson formulation establishes clear "triggers" for judicial review under the Arbitration Act, 1940. It rules that while an arbitrator is the sole judge of law and fact, a court must remit an award under Section 26-A if there is an insufficiency of reasons, a perverse construction of the contract, or if a payment milestone dependent on the employer's approval is awarded without such approval being granted.
Mere co-traveling in a shared vehicle where separate, small-scale packets of narcotics are recovered from the individual domains of different passengers does not automatically establish joint or collective possession under Section 6 of the CNSA, 1997, without independent evidence of a shared criminal enterprise; each accused can only be convicted and sentenced based on the specific quantity of contraband found in their individual, exclusive, and conscious possession.
Specific performance is an equitable and discretionary remedy that requires utmost good faith; where an agreement makes time of the essence, a trial court must not routinely allow a defaulting purchaser (especially a property dealer) to deposit the balance sale consideration months after filing, as doing so unjustly locks up the vendor's property in litigation and facilitates speculative "punting" in the real estate market.
A writ of mandamus seeking reinstatement or continuation of employment in a government-controlled public limited company is not maintainable under Article 199 of the Constitution in the absence of statutory service rules, as such employment is governed by the non-statutory principle of Master and Servant.
A sub-constitutional statute cannot expand or extend the period of disqualification for public office beyond that which is prescribed by the Constitution; consequently, the 10-year disqualification "purge period" for convicts under Section 15(a) of the National Accountability Ordinance, 1999 must be read down to 5 years to harmonize and align with Article 63(1)(h) of the Constitution.
The Election Commission’s power under Section 9 of the Elections Act, 2017, provides a valid and active statutory remedy separate from election petitions; however, an order directing a recount will be set aside if the Commission fails to objectively evaluate whether the scale of the alleged irregularities instead warranted a repoll.
In election disputes where the primary challenge centers on procedural orders by the ECP (such as a recount ordered without evaluating a repoll), the appropriate legal remedy is to set aside the ECP's decision and direct the aggrieved candidates to raise their factual claims before the Election Tribunal.
he Company Bench's supervisory jurisdiction to sanction a reconstruction Scheme of Arrangement under Section 279 of the Companies Act, 2017 is properly invoked for the demerger and lateral transfer of non-core assets to an associated company with identical shareholding. In exercising this role, the Court respects the commercial wisdom and business decisions of shareholders—such as transferring assets at acquisition cost without a swap ratio—to avoid redundant funding or borrowing costs, provided there is a valid commercial rationale independent of tax implications and all statutory and procedural requirements are duly met.
At the interlocutory stage of a suit for specific performance, where the contract contains explicit and unmistakable language warning that failure to pay the balance consideration will forfeit earnest money and cancel the sale, the court must prima facie treat time as of the essence and refuse an interim injunction; the court has no jurisdiction to extend contractual timelines agreed upon by the parties.
The 3rd proviso to Rule 12(2) of the Civil Servants Promotion Rules, 2019, operates as a beneficial exception to waive the mandatory one-year post-return PER requirement for civil servants completing competitive study programs; it is an enabling clause and cannot be misapplied as an independent disqualifying hurdle demanding physical acquisition of a final degree.
Unlike in criminal bail proceedings under Section 489-F PPC, a guarantee cheque in civil proceedings is fully enforceable unless the underlying obligation has been discharged; however, where the plaintiff's own evidence proves the actual debt was only half the cheque amount, the presumption of consideration is rebutted to that extent, and only the actual proven debt may be decreed.
Under the constitutional doctrine of trichotomy of powers, parliamentary committees hold only advisory and investigative mandates to assist the legislature. They possess no executive or judicial jurisdiction to issue binding directives regarding the regularization, reinstatement, or seniority of civil servants, and any such directives are void ab initio and stripped of procedural immunity under Article 69(1) of the Constitution.
Benefit of doubt---Principle---Where the prosecution's case is fraught with material contradictions and is not free from doubt, the benefit thereof must be extended to the accused, not as a matter of grace or concession, but as a matter of right.
Conviction in Robbery and Murder Upheld; Proper Conduct of Test Identification Parade, Direct Ocular Account, and Corroborative Ballistic Evidence Beyond Reasonable Doubt.
Post-Arrest Bail Granted under Third Proviso of Section 497(1) Cr.P.C. Due to Unjustified Statutory Delay in Trial and No Prior Convictions.
Specific Performance Upheld: Dismissal of Challenge to Commercial Property Sale Based on Constructive Res Judicata, Admissions in Prior Dismissed Suits, and Delivery of Possession.
Police Seizure of Vehicle Under Section 550 Cr.P.C. Declared Illegal and Quashed; Private Civil Title Disputes Cannot Be Settled Through Police Intervention and Abuse of Authority.
Regular government employees voluntarily accepting PSDP-funded project posts must adhere to the mandatory resignation policy, and cannot claim continuous service benefits or escape the consequences of a void lien order where both the employee and department bypassed federal rules.
An appellate court reversing a trial court's conviction must comprehensively analyze the entire evidence on record; selective reading of evidence and omitting material testimonies violates Sections 367 and 424 of the Code of Criminal Procedure, 1898, rendering the acquittal legally unsustainable.
Financial Conditions on Divorce in Nikahnama are Valid and Enforceable: Special financial stipulations agreed upon in Column 17 of the Nikahnama (such as a specified payment upon divorce) do not legally or un-Islamically restrict a husband's right to pronounce divorce. Instead, they constitute binding terms of a civil contract that fall within the exclusive jurisdiction of the Family Court as the personal property of the wife.
Equity Over Technicalities in Family Disputes and Finality of Appellate Findings: An appeal is a continuation of the trial under the Family Courts Act, 1964, permitting the appellate court to admit additional evidence to realistically determine child maintenance; concurrent findings of fact on dowry or gold ornaments cannot be re-evaluated as a "second appeal" under Article 199 of the Constitution.
No Pre-Award Injunctive Relief Under Section 3 of the Act of 2011: Section 3 of the Recognition and Enforcement Act, 2011, is strictly restricted to the post-award stage; municipal courts cannot grant substantive interim protections to bypass the contractually agreed ICC Emergency Arbitrator mechanism or the exclusive supervisory jurisdiction of a foreign seat (London).
Finality of Family Appellate Findings & Procedural Flexibility: The strict provisions of the Code of Civil Procedure and Qanun-e-Shahadat are inapplicable to family court proceedings; factual determinations by the appellate court are final, and constitutional writ jurisdiction under Article 199 cannot be used as a de facto second appeal to re-evaluate facts or evidence.
No Freezing of Bank Accounts Without Parent Statutory Authority: The National Cyber Crime Investigation Agency (NCCIA) cannot freeze citizens' bank accounts under PECA, 2016, as subordinate rules (Rule 5 of the NCCIA Rules, 2025) cannot confer a power to seize/freeze property that is not explicitly granted in the parent Act; any freezing under the Anti-Money Laundering Act, 2010, strictly requires prior court approval under Section 8.
No Substantive Municipal Pre-Award Relief Under Section 3 of the Act of 2011: Section 3 of the Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Act, 2011 is strictly restricted to the post-award recognition and enforcement of final foreign arbitral awards; municipal courts cannot grant substantive pre-award interim protections to bypass the contractually agreed ICC Emergency Arbitrator mechanism or the exclusive supervisory jurisdiction of the foreign seat (London).
Failure to Prove Title, Identification, and Dispossession Under the Illegal Dispossession Act: A complaint under Section 3 of the Illegal Dispossession Act, 2005, cannot succeed where the complainant’s title deed describes completely different revenue parcels (Khasra numbers) than the physical plot in question, the complainant fails to provide specific details regarding the date, time, or manner of the alleged dispossession, and they fail to present strong and cogent reasons to dislodge the double presumption of innocence following an acquittal
Conviction for Marital Femicide and Domestic Violence Upheld: In cases of custodial spousal murder, where medical evidence of extensive torture and physical violence on the deceased's body goes unchallenged, the husband's plea of natural death is completely discredited; circumstantial evidence, coupled with recoveries of torture instruments on the husband's pointation, is sufficient to sustain a conviction under Section 302(b) PPC.
Fraud and forgery in public recruitment processes vitiate administrative actions; the Wafaqi Mohtasib retains jurisdiction to redress maladministration involving tampered official records, and candidates remaining on a waiting list possess a legitimate expectation for appointment against unfilled vacancies.
In matters of minor custody and visitation schedules under the Guardian and Wards Act, 1890, the welfare of the minor remains the paramount consideration; an intelligent preference of a minor of mature age (e.g., 15 years old) against overnight stays with a non-custodial parent must be given due weight, and constitutional jurisdiction under Article 199 will not ordinarily interfere with concurrent findings of fact unless exceptional circumstances or jurisdictional errors are shown.
To sustain an allegation of abetment or conspiracy under criminal law, the prosecution must provide specific details such as the time, date, place, and witnesses of the alleged conspiracy; in the absence of concrete incriminating evidence, a mere generalized accusation in a supplementary statement constitutes a case of further inquiry, entitling the accused to post-arrest bail.
The concession of bail to a female accused under the first proviso to Section 497(1) of the Code of Criminal Procedure, 1898 is not an absolute right; where there is a strong likelihood of the accused repeating the heinous offense of narcotics trafficking—as evidenced by a history of similar offenses—the case falls within the recognized exceptions to the rule of bail, justifying its refusal.
Pensionary benefits, including commutation, are not ex-gratia grants, bounties, or charity, but are vested rights earned through long-standing service that must be processed and paid promptly upon retirement, and public functionaries cannot evade this legal obligation under the guise of financial constraints or pending rule approvals.
An order of acquittal by a court of competent jurisdiction vests the accused with a double presumption of innocence, which cannot be dislodged unless the findings of the trial court are proved to be based on gross misreading, non-reading, or perverse appreciation of the evidence; any single reasonable doubt in the prosecution's case entitles the accused to the benefit of doubt as a matter of right.
The right of appeal is a substantial right in criminal justice that should not be defeated on technicalities; where believable physical disabilities and medical emergencies (such as partial blindness and hospitalization) prevent timely filing, a delay in filing a criminal appeal should be condoned under Section 5 of the Limitation Act.
An FIR registered against private citizens for allegedly obstructing public servants in the performance of their duties (under Sections 186 and 353 of the Pakistan Penal Code) is devoid of lawful authority and liable to be quashed under the constitutional writ jurisdiction of the High Court under Article 199 of the Constitution, where the public authority launched an eviction operation despite a valid court injunction being in field and failed to allege any specific or remote instance of physical obstruction by the accused.
Constitutional Writ Jurisdiction — High Court will not exercise its discretionary constitutional jurisdiction under Article 199 where an alternate, equally efficacious statutory remedy has already been availed and is pending adjudication before a competent statutory forum.
Constitutional Writ Jurisdiction — Civil service recruitment; the High Court cannot probe or substitute its opinion for the subjective evaluation of a selection committee/interview board in the absence of evident mala fides or procedural illegality.
Military Jurisprudence & State Security — The right of a Court Martial convict to obtain copies of trial proceedings under Rule 137 of the PAF Rules is qualified and can be lawfully withheld if the Chief of the Air Staff determines that such disclosure is prejudicial to the safety or security of the State.
Tax Recovery & Right to Appeal — Coercive recovery measures under Section 48 of the Sales Tax Act, 1990, stayed pending the decision of the statutory appeal by the independent forum of the Commissioner Inland Revenue (Appeals).
Habeas Corpus & Illegal Confinement — Petition for production of a detenue becomes infructuous and is disposed of once the detenue surfaces, is shown as formally arrested in an FIR, and is subsequently released on bail.
Transfer of Criminal Cases — Transfer of pending pre-arrest bail proceedings from a competent court cannot be claimed as a matter of right or granted on vague, unsubstantiated apprehensions of bias without cogent proof.
Interim Custody (Superdari) — Seized vehicles must be released on superdari to their undisputed owners under Section 516-A Cr.P.C. to prevent physical deterioration and protect fundamental property rights, as the evidentiary value can be adequately preserved through documentation and photographs.
Constitutional Jurisdiction & Property Disputes — Factual controversies regarding land title, possession, and easementary rights cannot be adjudicated under Article 199 of the Constitution; such civil disputes must be resolved before a competent civil court.
Civil Service & Pensionary Benefits — Posthumous rectification of a civil servant's date of birth in service records is impermissible; however, pensionary benefits calculated as per the service book are a constitutional right under Articles 9 & 14 and must be released expeditiously to the legal heirs within 30 days.
Civil Service & Writ Jurisdiction — Extraordinary writ remedy under Article 199 is discretionary and demands utmost good faith (uberrima fides); formal compliance with a transfer order constitutes acquiescence, which renders any subsequent challenge moot and disentitles the petitioner to relief.
Constitutional Law & Civil Procedure — High Court's discretionary writ jurisdiction under Article 199 cannot be invoked to bypass the statutory remedy of a regular civil appeal under Section 96 CPC, nor can it be used as an appellate forum to re-appreciate facts or revive stale claims barred by laches.
Constitutional Writ vs. Statutory Remedy — The High Court’s discretionary jurisdiction under Article 199 cannot bypass the specialized administrative remedy of the Passport Review Committee under Rule 22 of the Passports Rules, 2021, to resolve passport-blocking issues unless statutory channels are proven to be structurally deficient.
Maintainability of Writ Petition and Territorial Jurisdiction regarding Removal from Travel Control Lists (ECL/PCL/PNIL) during Pending NAB Trial.
Binding nature of a voluntary undertaking to vacate rented premises before the High Court and the effect of transfer of ownership on tenancy.
Acquittal in Armed Robbery Case Due to Unexplained FIR Delay, Highly Defective and Delayed Identification Parade, and Unreliable Recoveries Lacking Independent Public Witnesses.
Strict Enforcement of Limitation: Filing of Leave to Defend in a Summary Suit under Order XXXVII CPC is Mandatorily Governed by Article 159 of the Limitation Act, 1908, and Delay Cannot Be Condoned Absent a Formal Section 5 Application.
Post-arrest bail dismissed for commercial-quantity narcotics possession; systemic delay in submitting Section 173 Cr.P.C. challans declared a violation of the Article 10-A right to a fair trial, prompting strict supervisory directives.
Post-arrest bail denied in an attempt to murder case under Section 324/34 PPC due to direct attribution of firearm injuries, recovery of the weapon, and the accused's involvement in multiple prior criminal cases.
Domestic food safety testing and local quarantine authority evaluations override foreign pre-shipment certificates, and importers do not possess an absolute statutory right to re-sampling or re-testing under Pakistani quarantine laws.
Pension as a Vested Right: Pension is an earned, statutory, and vested right of a retired employee rather than a bounty or charity; it cannot be denied, delayed, or forfeited based on the employee's past litigious conduct, administrative displeasure, or subjective assessment of their character.
Scope of Judicial Review in Cooperative Disputes: The constitutional jurisdiction under Article 199 of the Constitution is supervisory, not appellate, and cannot be used to reappraise evidence or disturb concurrent findings of fact made by cooperative authorities unless a patent jurisdictional defect, procedural illegality, or violation of natural justice is established.
Limits on Revenue Information Demands: The statutory phrase "as and when required" under Section 45(1) of the Federal Excise Act, 2005 is not an unfettered license for roving or fishing inquiries; any demand for records must be supported by "mindful queries," disclosed reasons, and a demonstrable objective necessity.
Limits on Cyber Crime Agency's Coercive Powers: The National Cyber Crime Investigation Agency (NCCIA) is an independent statutory body that does not inherit the Federal Investigation Agency's (FIA) administrative seizure powers; it cannot block or freeze a citizen's bank account through administrative correspondence or email without strict judicial authorization and adherence to the statutory procedures of the Anti-Money Laundering Act (AMLA), 2010.
Recount vs. Repoll under Section 9: The Election Commission of Pakistan (ECP) must objectively evaluate whether a repoll or a recount is the more appropriate remedy when exercising its statutory powers under Section 9 of the Elections Act, 2017. While Section 9 grants pre-consolidation jurisdiction to address electoral unfairness, any order directing a recount without evaluating whether the scale of alleged irregularities warrants a repoll is unsustainable, leaving deep factual controversies to be resolved by the competent Election Tribunal.
Autonomy of Minor in Habeas Corpus: An unwilling minor above 15 years of age who has voluntarily left her parental home to reside with a relative of her choice cannot be forcibly returned to her father or detained in a state shelter home without her consent; any dispute regarding permanent custody and the welfare of the child must be formally adjudicated by the competent Guardian Court under the Guardians and Wards Act, 1890, rather than the High Court under Section 491 of the Cr.P.C.
Enforceability of Matrimonial Settlements and Moulding of Decrees: A written family compromise agreement cannot be invalidated on vague claims of undue influence when its execution is admitted, and the court can mould the decretal amount to adjust for currency depreciation to prevent the defaulting party from benefiting from long-term litigation.
Distinction Between Title Disputes and Entry Correction: While complex civil title disputes must be referred to civil courts, revenue authorities possess exclusive corrective and supervisory jurisdiction under the Land Revenue Act, 1967, to cleanse their own records of fraudulent, patently illegal mutations where a recorded owner's name was completely substituted with another's under the unauthorized guise of a "correction of name."
Standard of Proof in Joint-Enterprise Acquittals: When six co-accused are acquitted on the same set of evidence, the conviction of the sole remaining accused cannot be sustained on contradictory ocular accounts, hearsay complaints, and unnatural witness conduct; medical and forensic recovery evidence, being merely corroborative, cannot substitute for reliable eyewitness testimony.
Pre-Arrest Bail in Criminalized Matrimonial Disputes: Pre-arrest bail is confirmed for a husband where his wife attempts to impart a criminal color to a matrimonial property dispute by alleging criminal breach of trust (amanat) over a vehicle under Sections 406, 420, 468, and 471 of the PPC, despite having already filed a family suit claiming the exact same vehicle as a "dowry article" under the exclusive jurisdiction of the Family Court, while failing to disclose the pendency of those civil family proceedings in the FIR.
Acquittal on Benefit of Doubt in Capital Offence: A death sentence under Section 302(b) PPC is set aside and the accused is acquitted when an unexplained 14-hour autopsy delay suggests an ante-timed FIR and absent eyewitnesses, the cited eyewitnesses exhibit highly unnatural conduct, and the alleged motive is not put to the accused under Section 342 Cr.P.C.
Strict Construction of Tax Exemptions under the SEZ Act: A
Enforceability of Separate Dower Agreements and Adverse Inference in Family Disputes: A separate written agreement (Exh.P-5) establishing a house as dower (Haq Mahr) is legally valid and enforceable under Muslim family law despite its omission from the Nikahnama. Furthermore, a husband's refusal to undergo forensic testing of his signatures on the disputed agreement invites a strong adverse inference under Article 129(g) of the Qanun-e-Shahadat Order, 1984.
Disposal of Public Assets and Vested Rights: A pending application to purchase leased state land under an old policy does not create a vested right or legitimate expectation when the policy itself preserves absolute government discretion, and the state's subsequent policy shift to dispose of public assets through transparent open public auctions rather than private treaties is legally sound, in the public interest, and non-discriminatory.
An appellate court deciding a miscellaneous appeal under Order XLIII Rule 1 CPC cannot transgress its limited interlocutory jurisdiction to reject a plaint under Order VII Rule 11 CPC or decide the main suit on its merits.
Arbitrary and unreasoned off-loading of a passenger by immigration authorities violates the fundamental right to travel and due process, failing the statutory requirement for reasoned administrative decisions.
Dismissal of leave to defend and decree of recovery suit where the transaction, allowing consumption of pledged stocks and indemnification of the bank, constitutes a symbolic pledge akin to hypothecation rather than a bailment under the Contract Act, 1872.
A father's obligation to maintain his minor child is a continuing legal and divine duty that cannot be waived by private compromises, barred by the principle of res judicata, or restricted by the six-year limitation period under Article 120 of the Limitation Act, 1908.
Interpretation of Nikahnama as a Civil Contract: True intention of the parties must govern dower disputes, and any ambiguity in the terms must be resolved in favor of the wife.
Judicial Review & Executive Policy Domain: High Court exercises judicial restraint under Article 199, holding that complex economic, technical, and regulatory policy decisions regarding the power sector and sovereign guarantees are non-justiciable matters falling within the exclusive domain of the Executive and Legislature.
Civil Service & Disciplinary Action: Dispensing with a regular inquiry in the presence of disputed factual allegations and subsequently imposing a major penalty (dismissal) when only minor penalties were proposed in the show-cause notice constitutes a patent procedural illegality, violating statutory safeguards, natural justice, and the right to a fair trial.
Civil Procedure & Abuse of Process: High Court dismisses a decade-old civil revision with exemplary costs, ruling that applications for judgment on admission under Order XII Rule 6 CPC cannot be used as a dilatory tactic to bypass the penal consequences of failing to produce evidence under Order XVII Rule 3 CPC, and clarifying that courts are not bound to decide such applications via separate orders prior to final adjudication.
Family Law, Limitation & Res Judicata: High Court rules that a father's duty to maintain his minor child is an inalienable, continuing divine obligation (Wajib) that cannot be contracted away, waived, or barred by res judicata, holding further that Article 120 of the Limitation Act does not bar claims for past maintenance of a minor child or a married wife.
Company Law & Corporate Restructuring: The High Court exercises supervisory jurisdiction to sanction a Scheme of Arrangement under the Companies Act, 2017, holding that the Company Court acts as an umpire rather than an appellate forum and will not displace or override the informed, collective commercial wisdom of shareholders and secured creditors unless the scheme is ex-facie illegal, fraudulent, oppressive, or contrary to public policy.
Family Jurisdiction & Appellate Powers: High Court dismisses father's constitutional petition under Article 199, ruling that a father's non-disclosure of financial assets justifies an adverse inference regarding maintenance quantum, and holds that a Family Appellate Court possesses inherent powers under principles analogous to Order XLI Rule 33 CPC to award a wife her unpaid deferred dower even in the absence of an independent appeal or cross-objections.
Banking Recovery & Commercial Securities: Lahore High Court decrees a Rs. 217M recovery suit, dismissing the borrowers' leave to defend, and holds that a "hybrid bailment" permitting the debtor to consume pledged goods operates as a hypothecation rather than a strict pledge, preventing the discharge of guarantors under Section 141 of the Contract Act.
Constitutional Law & Freedom of Movement: The Lahore High Court allowed the constitutional petition against arbitrary airport off-loading, holding that while immigration authorities possess regulatory powers to prevent illegal migration, such administrative discretion must conform to the fundamental rights of freedom of movement and due process under Articles 4, 9, 10-A, and 15 of the Constitution, and must be exercised reasonably with documented, objective, and transparent reasons under Section 24-A of the General Clauses Act, 1897.
Family Jurisdiction, Dower Enforceability & Evidentiary Standards: Lahore High Court dismisses husband's writ petition, holding that Family Courts have exclusive jurisdiction over dower disputes and operate outside the strict evidentiary technicalities of the Qanun-e-Shahadat Order, 1984. The Court affirmed that dower can be legally fixed or enhanced via separate agreements outside the Nikahnama, and a husband's resistance to forensic signature verification warrants an adverse inference of authenticity under Article 129(g).
Plenary Civil Jurisdiction Over Fraud, Forgery, and Registered Title Instruments: The jurisdiction of the Civil Court to adjudicate disputes involving complex questions of fraud, forgery, and the cancellation of registered deeds remains intact and cannot be ousted by Section 54 of the Co-operative Societies Act, 1925, especially when the controversy involves a non-member.
Exemption of poultry farmers from registration under the Sales Tax Act, 1990, precludes the levy of further tax under Section 3(1A) on poultry feed manufacturers making supplies to them.
Constitutional petition challenging date of birth dismissed; judicial finality of civil court decisions and estoppel prevent reopening of service record disputes at the fag end of service.
Dismissal of a constitutional petition seeking retrospective promotion post-retirement due to failure to meet eligibility criteria, unexpunged adverse Performance Evaluation Reports (PERs), non-completion of mandatory training, and unreasonable delay (laches).
Prior Acquittal Restores Presumption of Innocence: Past Criminal Cases Culminating in Acquittal Cannot Solely Disqualify an Applicant from Public Employment.
Unilateral and premature retirement of a permanent employee without a show-cause notice and subsequent conversion to contractual status is illegal, void ab initio, and violative of the principles of natural justice.
Awaiting Posting Period & Right to Salary: A public servant willing to perform duties cannot be denied salary for an "awaiting posting" period that has been regularized and treated as duty by the competent authority; administrative hurdles, departmental inaction, or financial constraints cannot extinguish the vested statutory right to salary.
Unlawful termination without a domestic inquiry is void ab initio, and subsequent acquittal in corresponding criminal proceedings entitles the reinstated employees to full back benefits unless gainful employment elsewhere is proven by the employer.
The Registrar of Cooperative Societies cannot initiate a suo motu inquiry under the Sindh Cooperative Societies Act, 2020, in the absence of the mandatory statutory requisitions from the society, its managing committee, or its members.
Impleadment of Necessary Parties under Order I, Rule 10(2), CPC: Any party possessing a prima facie title or legal interest in a property must be impleaded as a necessary party in proceedings before the Anti-Encroachment Tribunal where the nature of that land (public vs. private) is in dispute, to prevent collateral damage and multiplicity of litigation.
Statutory Delay vs. Gravity of Offence: Discretionary Denial of Post-Arrest Bail for "Hardened and Desperate" Criminals in Human Smuggling Cases.
Finality of Family Court Decisions: Statutory Appeal under Section 14 Overrides Writ Jurisdiction for Dismissed Section 476 Cr.P.C. Applications.
Burden of Proof in Oral Gifts: Mutation Entries are Fiscal Records, Not Documents of Title, and Cannot Substitute Proof of Hiba.
Benefit of Doubt: Acquittal in Nose-Severing Case due to Significant Improvements, Delayed Statements, and Unreliable Ocular Evidence.
Limitation for Recalling Ex Parte Orders: Residuary Article 181 (Three Years) Applies Instead of the 30-Day Limit for Ex Parte Decrees.
Burden of proof for oral gift (Hiba); requirement of pleading material particulars and independent establishment of offer, acceptance, and delivery of possession beyond mere mutation entries.
Dismissal of writ petition in limine due to availability of an adequate, efficacious, and alternate statutory remedy under Section 14 of the Federal Ombudsmen Institutional Reforms Act, 2013, and the doctrine of exhaustion of remedies.
Invalidity of parental compromise waiving a minor’s future rights to maintenance and inheritance; judicial duty to protect minor's welfare over private contracts.
Appointment of a guardian/manager for a person with a mental disorder; precedence of medical board findings and the "welfare of the patient" doctrine over natural parental rights under the Mental Health Ordinance, 2001.
Acquittal in a murder case due to unreliable "chance witnesses," delayed recording of police statements, and failure to establish the safe custody of forensic evidence.
Validity of share transfers during the pendency of a winding-up petition; distinction between "commencement of winding up" and the "winding-up order" under Sections 306 and 391 of the Companies Act, 2017.
Lien is a Statutory Right, not a Discretionary Concession; Differential Treatment of Similarly Situated Civil Servants Voids Executive Stipulations.
Provincial Minimum Wage Legislation applies to all industrial and commercial establishments within the Province, including trans-provincial entities and institutions registered under the Societies Registration Act, 1860.
Daily Wage and Contractual Employees Have No Vested Right to Regularization or Reinstatement; Executive Policy and Financial Constraints Supersede Length of Service.
Ex-officio Justice of Peace cannot exercise disciplinary or punitive powers over police officials; jurisdiction under Section 22-A Cr.P.C. is remedial and must be exercised within strict statutory bounds.
High Courts will not interfere in executive policy decisions regarding the restructuring of projects or the abolition of posts under Article 199 unless such actions are demonstrably arbitrary, illegal, or mala fide.
A judicial surety who undertakes to satisfy a decretal amount cannot unilaterally withdraw or revoke the bond once it has been accepted and acted upon by the Court.
The High Court cannot suspend its own judgment rendered under Article 199 by invoking Order XLI Rule 5 of the CPC, as constitutional judgments do not constitute a "decree" and the Court lacks inherent authority to stay its own final constitutional orders without express legal provision.
A tenant who admits a tenancy in prior pleadings is estopped from denying the landlord’s title, and any default in a court-ordered rent deposit must result in the immediate striking off of his defence.
Technical objections regarding secondary evidence (photocopies) cannot override consistent oral testimony and laboratory findings establishing a violation of National Environmental Quality Standards (NEQS) and the discharge of hazardous industrial waste.
A succession court exercising summary jurisdiction cannot adjudicate disputed debts or liabilities of the deceased; such claims must be proved through a separate civil suit, and under Islamic law, a full brother excludes a nephew from inheritance
The High Court declared that while every tehsil constitutes a "rating area" under the Khyber Pakhtunkhwa Local Government Act, 2013, the levy and recovery of Urban Immovable Property Tax are unenforceable unless the specific tax rates are formally approved by the elected Tehsil Council; administrative officers lack the legislative authority to determine these rates during transitional periods.
The High Court quashed the blanket annulment of recruitment by Pakistan Post, holding that employees cannot be summarily terminated for internal procedural irregularities without a fair hearing and individual proof of misconduct or basic ineligibility.
The High Court ruled that Commercial Courts established under the Act of 2022 possess exclusive jurisdiction over arbitration proceedings (including Section 20 applications) arising from commercial disputes, holding that such proceedings derive their existence from the underlying commercial matter and cannot be sent back to ordinary civil courts once the specialized forum has assumed jurisdiction.
The High Court affirmed that cross-objections remain adjudicable while a main appeal is pending and held that an unauthorized occupant who maintains possession through collusion or resisted ejectment is legally liable for arrears of rent and occupation charges.
The statutory presumption of consideration under Section 118 of the Negotiable Instruments Act is rebuttable and shifts the burden of proof to the plaintiff once a "probable defense" is established.
Courts cannot interfere with the executive's policy decisions regarding the abolition of posts or the restructuring of projects (PC-1) unless such actions are proven to be patently illegal, mala fide, or in violation of fundamental rights.
An Ex-officio Justice of Peace cannot issue sweeping directions for departmental proceedings against police officials based on vague allegations of harassment, as such jurisdiction is limited, corrective, and must not overstep into administrative or disciplinary domains.
The Board of Revenue cannot utilize the power of "special revision" under Section 40 of the Land Revenue Act to arbitrarily unsettle longstanding property rights, bypass judicial finality, or issue unreasoned notifications without mandatory Gazette publication.
Executive Office Memorandums (OMs) cannot override the statutory service rules of an autonomous body; retirement benefits such as gratuity are vested rights that cannot be withdrawn through administrative instructions without a lawful amendment by the competent statutory authority.
Daily wage and contractual employees have no vested right to regularization or reinstatement in the absence of a specific statutory scheme, legislative backing, or formal recruitment process.
Direct Ocular Account by Independent and Natural Witnesses Outweighs Peripheral Investigative Flaws and Minor Medical Discrepancies.
Recognition of "Workman" Status upon Acceptance of Appointment and Submission of Joining Report; Entitlement to Compensation in Lieu of Reinstatement for Contractual Employees.
Exclusive Regulatory Authority of the NIRC Chairman over Wages under Essential Services Law; Distinction between Regulatory Affirmation and Judicial Adjudication.
Limitations on FBR’s Power to Condone Time under Section 214-A; Requirement of Reasoned Decisions and Prohibition of Executive Overreach in Audit Proceedings.
Acquittal in Narcotics Case due to Failure to Prove "Conscious and Exclusive Possession" and the Principle of Consistency in Evaluating Evidence against Co-accused.
Enforceability of Exclusive Jurisdiction Clauses in Employment Contracts: Doctrine of Unconscionability and the Statutory Mandate of the NIRC over Trans-Provincial Industrial Disputes.
Distinction Between a
Jurisdictional Bar on the Federal Ombudsperson (FOSPAH) in Disputed Inheritance and Civil Property Matters; Primacy of Civil Courts in Adjudicating Complex Proprietary Rights
Statutory Character of NTC Service Regulations; Supremacy of Gazetted Rules over Administrative Decisions; and Prohibition of Discrimination in Promotions under Article 25.
Limitations on Section 540 Cr.P.C.; the prosecution is prohibited from recalling witnesses or summoning records solely to "fill lacunas" or repair "dents" exposed by the defense during cross-examination.
Failure to pass an adjudication order within the mandatory timeframe does not bar the issuance of a fresh show-cause notice on the same facts if the primary 5-year statutory limitation period for assessment has not yet expired and the matter was not previously decided on merits.
Administrative penalties and coercive actions based on vague allegations, lacking concrete evidence, and conducted without adherence to the principles of natural justice and jurisdictional limits, are legally unsustainable.
Any judicial order obtained through the deliberate suppression of material facts, misrepresentation of addresses to avoid service, and fraudulent misuse of a limited power of attorney is a nullity and must be set aside under Section 12(2) of the CPC.
A conditional decree becomes legally inoperative upon failure to fulfill its express conditions, and any subsequent execution petition must be filed within the three-year limitation period prescribed under Article 181 of the Limitation Act if the decree has not been stayed or modified by a superior court.
Constitutional jurisdiction of the High Court under Article 199 cannot be invoked to bypass the statutory remedies of review and appeal specifically provided under the FPSC Ordinance, 1977.
The nomination of a civil servant for professional training is an administrative matter within the High Court's constitutional jurisdiction; withholding such nomination from a senior eligible officer while favoring juniors is arbitrary, discriminatory, and legally unsustainable.
A murder motivated by personal enmity, even if committed in a public alley near a court, does not constitute
The right to be considered for promotion fairly and justly is a distinct legal right; supersession based on vague "perceptions" of integrity without tangible evidence or communication of adverse material is arbitrary and legally unsustainable.
Punitive actions, including blacklisting and refund mandates against a Hajj Group Operator, are legally unsustainable if initiated without a formal written complaint, tangible evidence, or adherence to mandatory procedural requirements.
An Arbitrator possesses the jurisdiction to award markup/interest unless expressly and unconditionally barred by contract; once an award is reasoned and based on a plausible interpretation of the contract, the Court cannot substitute its judgment for that of the Arbitrator.
A public authority cannot treat an unsettled audit objection as a conclusive basis for recovery without affording the affected party a fair opportunity to be heard; unilateral deductions based on audit paras violate the fundamental principles of natural justice, due process, and the right to be dealt with in accordance with the law.
The State cannot treat sewerage workers as expendable beings; the failure to provide protective equipment for hazardous manual scavenging is a violation of the constitutional rights to life, dignity, and equality.
The CDA cannot practice hostile discrimination or arbitrary exercise of discretion by refusing to shift a widow's plot from an undeveloped area to a developed sector when it has historically granted such exchanges for similarly placed employees.
Partial quashing of an FIR is legally impermissible, and once a Trial Court takes cognizance after the submission of a challan, the accused must pursue statutory remedies for acquittal under the Cr.P.C. rather than invoking constitutional writ jurisdiction.
Non-payment of the balance sale consideration does not invalidate a registered sale deed executed under a valid power of attorney; where the agency is coupled with interest, the principal’s remedy lies in a suit for recovery of money rather than cancellation of the sale.
Constitutional jurisdiction under Article 199 is not a substitute for statutory remedies; a writ petition is not maintainable if the petitioner fails to exhaust the available departmental revision process.
Grievances regarding eligibility for promotion and the application of service rules fall within the exclusive jurisdiction of the Service Tribunal; the constitutional jurisdiction of the High Court is ousted in such service matters.
The NCCIA possesses the statutory authority to freeze bank accounts during an inquiry to preserve suspected proceeds of cyber-enabled crimes; such urgent measures do not require prior notice and are generally immune from judicial interference at a preliminary stage
The registration of an FIR through the Justice of Peace is not a matter of course; where the record indicates a contractual dispute and fails to establish a cognizable offence or territorial jurisdiction, an application under Section 22-A & 22-B Cr.P.C. is liable to be dismissed.
Contempt of Court: Failure to initiate contempt proceedings when the respondent has substantially complied with court directions by providing a hearing and passing a reasoned speaking order.
Bail granted in trafficking case (371-A/371-B PPC) where allegations of commercial exploitation were absent and the police raid violated privacy and procedural safeguards.
test principle
Evidentiary value of dying declarations and injured witness testimony in sudden brawls without common intention.
Jurisdiction of Anti-Terrorism Courts over scheduled heinous offences (Section 365-A PPC) irrespective of the absence of "terrorist design" under Section 6 of the Anti-Terrorism Act, 1997.
Limitations on the jurisdiction of the Ex-officio Justice of Peace: Prohibition against issuing sweeping departmental directions and stigmatic observations without evidentiary substantiation.
Invalidity of Section 40 Land Revenue notifications issued without publication in the Official Gazette, lack of reasoning, or in violation of prior judicial determinations.
Executive Office Memorandums (OMs) cannot override the statutory service rules of an autonomous body; retirement benefits such as gratuity are vested rights that cannot be withdrawn through administrative interpretation or executive instructions.
Exclusive jurisdiction of the Healthcare Commission over medical negligence; Consumer Courts lack jurisdiction to adjudicate professional medical misconduct and malpractice due to the overriding effect of specialized healthcare statutes.
Daily-wage or contractual engagement does not confer a vested right to regularization or reinstatement in the absence of statutory backing or specific policy.
Trans-provincial status of an employer does not oust the jurisdiction of provincial labour courts regarding the enforcement of minimum wage legislation.
Executing courts cannot formally de-notify land acquisition, but must restore possession to owners if compensation remains unpaid for decades in violation of constitutional property rights.
The failure of parties to reach a consensus on the appointment of an arbitrator activates the Court’s jurisdiction under Section 20 of the Arbitration Act to appoint a neutral arbitrator and prevent the frustration of the agreement.
Subordinate courts cannot bypass or re-examine the maintainability of a final order maintained by the Supreme Court; judicial discipline and the principle of finality require the absolute enforcement of such commands between the parties.
Substantial representation of a minor by a natural guardian (mother) cures the absence of a formal guardian appointment order; Family Courts possess valid jurisdiction over in-laws in dower disputes.
The barbarity of an occurrence cannot substitute for legally admissible evidence; a conviction based on circumstantial evidence requires an unbroken and coherent chain of facts that excludes all hypotheses of innocence.
Statements made in the course of judicial proceedings and pleadings are protected by absolute and qualified privilege; such averments cannot form the basis of an independent defamation suit while the matter is sub-judice
Technicalities cannot override substantive justice; a departmental appeal addressed to the head of an institution constitutes a valid grievance notice under Section 33 of the Industrial Relations Act, 2012, and the department is duty-bound to redirect it to the appropriate internal forum.
A suit for specific performance based on an oral agreement must plead specific material particulars; stale claims spanning decades without legal justification are "dead claims" liable for rejection at the threshold under Order VII Rule 11 CPC.
Compensation under Section 544-A Cr.P.C. remains recoverable as arrears of land revenue even after the convict has undergone the default imprisonment; default imprisonment does not extinguish liability to pay compensation.
Where the prosecution proves guilt through reliable ocular, medical, forensic, and circumstantial evidence, minor discrepancies do not undermine the prosecution case; failure to prove motive constitutes a mitigating circumstance justifying life imprisonment instead of the death penalty.
The Central Selection Board cannot supersede a civil servant for promotion on the basis of subjective perceptions, departmental opinions, or extraneous material contrary to the officer's Performance Evaluation Reports (PERs); promotion to selection posts must be based on objective assessment in accordance with the Civil Servants Promotion Rules, 2019.
In a usufructuary mortgage, the mortgagor's right of redemption is not extinguished by lapse of time; a mortgagee cannot acquire ownership merely by long possession or enjoyment of usufruct.
Transferred prisoners cannot directly seek sentence compatibility under Article 199; the Ministry of Interior must first determine incompatibility under Section 9(4) of the Transfer of Offenders Ordinance, 2002, obtain the complete foreign judicial record, and, if necessary, refer the matter to the competent court for adaptation of the sentence.
PEMRA is legally empowered to limit the number of distribution service licences; the four-licence cap under Regulation 5(2) is a valid regulatory measure to prevent market concentration and does not violate the constitutional rights to trade, equality, freedom of speech, or access to information.
Section 22-A Cr.P.C. cannot be invoked to convert a bona fide civil dispute over ownership and possession into a criminal case; where the dispute is essentially civil and a civil suit is pending, refusal to direct registration of an FIR is justified.
A citizen's name cannot be placed on the Passport Control List (PCL) merely on the basis of an FIA report without issuing a show-cause notice, affording an opportunity of hearing, and passing a lawful order under Section 8 of the Passport Act, 1974.
The Capital Development Authority (Amendment) Ordinance, 2025 governs all pending compensation claims relating to land acquisition in Islamabad; the new statutory framework supersedes earlier judicial directions and provides the exclusive mechanism for rehabilitation and compensation.
A Magistrate may validly accept a police cancellation report where the complainant, despite due notice, fails to appear and the investigation discloses no incriminating material connecting the accused with the alleged offence.
A notice issued under Section 160 Cr.P.C. during an ongoing FIA/NCCIA inquiry is merely a preliminary investigative step and cannot ordinarily be challenged through a constitutional petition; such petitions are premature until a final adverse action is taken.
An insured person is entitled to Old-Age Pension only upon proving the prescribed contributory service under the EOB Act; where contributory service is not established, the claim is confined to Old-Age Grant under Section 22-A, and the concessional qualifying period under Section 22(2) is unavailable if the employee joined the establishment after the Act had already become applicable to it.
Unauthorized construction in Zone-I of Islamabad can lawfully be demolished by CDA, while claims for compensation must be pursued through a civil suit, not a constitutional petition.
Citizenship recognized through valid CNICs, NICOPs, and previously issued passports cannot be denied by administrative instructions without following due process prescribed by law.
Arbitrators do not become functus officio merely because of delay; the Court may extend time for making the arbitral award under Section 28 of the Arbitration Act where the arbitration agreement remains subsisting and no legal defect is shown.
Arbitrators do not become functus officio merely due to delay; the Court may extend time for making the award under Section 28 of the Arbitration Act where justice so requires.
Unchallenged rent receipts and credible evidence establish tenancy; High Court will not disturb concurrent factual findings in writ jurisdiction.
Failure to comply with conditions of leave to defend under Order XXXVII CPC results in forfeiture of the right to defend; revisional interference is unwarranted absent jurisdictional error.
In habeas corpus proceedings, a voluntary statement of the alleged detenue negating abduction is decisive; the validity of marriage cannot be adjudicated when it is not directly in issue.
Recovery of narcotics, safe custody, forensic confirmation, and statutory presumption under the CNSA are sufficient to sustain conviction; minor procedural lapses or delay in dispatching samples do not vitiate the prosecution case in the absence of evidence of tampering.
Post-arrest bail—Positive identification of the accused by the injured complainant in a lawful identification parade, corroborated by medical and ballistic evidence, recovery of robbed money, and gravity of armed robbery with firearm injury constitute sufficient grounds to refuse bail under Section 497 Cr.P.C.; disputed questions of fact are matters for trial.
Constitutional jurisdiction cannot be invoked to resolve contractual disputes where an effective alternate remedy through civil proceedings or arbitration exists, particularly when the petitioner conceals material facts from the Court.
A writ cannot be issued against a statutory authority for complying with a valid judicial order; the proper remedy is to seek modification or recall of the order before the Court that issued it.
CNIC blocked pursuant to a valid judicial order cannot be unblocked through a writ petition; the proper remedy is to seek modification or recall of the order from the court that issued it.
Review Petition – Court Fee and Security Deposit – Payment of Half Court Fee and Rs. 5,000 Security for Review Petition Are Separate Legal Requirements and Do Not Amount to Double Jeopardy.
Section 12(2) CPC – Fraud, Misrepresentation and Collusion – Dismissal of Appeal Does Not Bar a Subsequent Application under Section 12(2) CPC – Allegations of Fraud Must Be Decided After Framing Issues and Recording Evidence.
Airport Entry Pass & Taxi Sticker – No Vested Right to Operate Within Restricted Airport Premises – Airport Manager's Regulatory Powers – Judicial Review Limited to Legality of Decision-Making Process.
Pre-emption Suit – Strict Compliance with Talb-i-Muwathibat and Talb-i-Ishhad Mandatory – Failure to Prove Mandatory Demands Defeats Right of Pre-emption – Benefit of Doubt Goes to Vendee.
Civil Court Jurisdiction – Consolidation Proceedings – Bar under Section 26 of the Consolidation of Holdings Ordinance, 1960 – Amendment to Section 9 CPC (2018) Strengthens Ouster of Civil Court Jurisdiction – Jurisdiction Cannot Be Conferred by Consent or Wrong Advice of Revenue Authorities.
Execution of Money Decree – Arrest and Detention of Judgment-Debtor – Mandatory Compliance with Section 51 and Order XXI Rule 40 CPC – Personal Liberty Cannot Be Curtailed Without Judicial Inquiry and Recorded Reasons.
First Appellate Court – Duty to Independently Reappraise Evidence – Order XLI Rule 31 CPC – Mechanical Affirmation of Trial Court Judgment is Illegal – Matter Remanded for Fresh Decision.
Specific Performance – Agreement to Sell Executed by General Attorney – Burden to Prove Fraud – Authority of Agent Continues Until Revocation – Concurrent Findings Not Interfered with in Revision.
A party cannot bypass statutory remedies, conceal previous litigation, and invoke constitutional jurisdiction to challenge a land demarcation that has already attained finality.
Government authorities cannot arbitrarily withdraw validly issued NOCs and statutory approvals after inducing investment; any cancellation must strictly comply with due process of law.
Transfer of property after judicial attachment cannot defeat execution of a maintenance decree; Family Court may auction attached property to satisfy maintenance arrears.
A bank's lien is a right of retention—not a licence to unilaterally appropriate a depositor's funds without notice, due process, and judicial determination of liability.
Benefit of doubt must be extended where the FIR is doubtful, identification parade is unreliable, and prosecution evidence suffers from material contradictions.
A subsequent ex parte decree cannot override or obstruct execution of judicial orders that have already attained finality, particularly where the decree itself stands suspended; Article 199 cannot be used to re-litigate concluded matters.
A surviving spouse receiving ex gratia salary under the Civil Servant Family Assistance Package loses entitlement upon remarriage, as the welfare benefit is linked to the original family unit and not an independent employment right.
"An attorney cannot transfer the principal's property to himself or his close relatives without express authority; registration of documents cannot validate a breach of fiduciary duty."
"An accused who remains in custody for over one year without conclusion of trial acquires a statutory right to bail, unless the delay is attributable to him or the exceptions under Section 497 Cr.P.C. apply."
Ex parte decree cannot be sustained on limitation alone unless the Court first determines whether summons were duly served and when the defendant actually acquired knowledge of the decree.
A Scheme of Arrangement approved by the statutory majority and sanctioned by the Court is binding upon all creditors, including dissenting secured creditors, provided it is fair, lawful, and complies with the Companies Act, 2017.
Section 540 Cr.P.C. empowers the Court to recall a witness whenever additional evidence is essential for a just decision; correcting an inadvertent omission is not equivalent to filling a prosecution lacuna.
An ex parte decree in a banking suit cannot be sustained where mandatory personal service is not effected, the Banking Court fails to independently examine the bank's claim, and cost of funds is awarded contrary to the Financial Institutions (Recovery of Finances) Ordinance, 2001.
A minor conviction based on a voluntary plea of guilty, resulting only in a nominal sentence and involving no moral turpitude, cannot be treated as a permanent stigma or reflected adversely in a routine Police Clearance Certificate.
Where narcotics recovered from multiple capsules are amalgamated and only a single consolidated sample is chemically analyzed, the accused can be convicted only for the quantity represented by the tested sample and not for the entire alleged recovery.
A foreign national accused only of unlawful continued stay under the Foreigners Act is entitled to bail where the allegation does not involve illegal entry, the statutory bar under Section 14-A is inapplicable, and constitutional guarantees of liberty and due process remain available to every person
Mutation does not confer ownership; title passes only through a lawful transaction supported by valid consideration, and a purchaser who fails to prove payment cannot claim protection as a bona fide purchaser.
Arbitration proceedings arising from a commercial dispute fall within the exclusive jurisdiction of the Commercial Court, and once such proceedings are transferred under the Khyber Pakhtunkhwa Resolution of Commercial Disputes Act, 2022, the Commercial Court cannot decline jurisdiction at the final stage of adjudication.
A Reference Application under Section 133 of the Income Tax Ordinance, 2001 is not maintainable against a remand order of the Appellate Tribunal, as only final orders giving rise to a question of law are amenable to reference before the High Court.
Recovery notices issued by Punjab against trans-provincial companies for PWWF and WPPF contributions are unlawful where the Council of Common Interests has reserved the matter for federal administration until a mutually agreed devolution mechanism is finalized.
A sales tax assessment made without lawful jurisdiction and without complying with mandatory audit procedures under the Sales Tax Act, 1990 is void and liable to be annulled.
Punjab cannot recover PWWF and WPPF contributions from trans-provincial companies contrary to binding CCI decisions; such recoveries remain with the Federal mechanism until a devolution framework is finalized.
Gain on sale of a personal-use motor vehicle is not taxable; an asset excluded from the definition of "capital asset" cannot be taxed under the residual head "Income from Other Sources."
A collection of tax where it is not due is as detestable as its non-payment when it is due.
Government cannot cancel mass recruitments without due process; employees cannot be made scapegoats for departmental irregularities, and every appointee is entitled to notice, hearing, and fair trial before termination.
Judicial review does not extend to questioning the wisdom or desirability of a government policy; courts may interfere only where the policy is unconstitutional, illegal, arbitrary, discriminatory, mala fide, or procedurally unlawful.
Where an employer permits a candidate to complete the entire recruitment process under an advertisement allowing age relaxation, it cannot subsequently deny appointment on the ground of overage by retrospectively applying a later policy abolishing such relaxation.
A Succession Court cannot adjudicate disputed debts or determine title; it may only issue a succession certificate for recovery of debts and securities, while a nephew is excluded from inheritance by a surviving full brother under Sunni Hanafi law.
A Succession Court has no jurisdiction to determine disputed debts or proprietary rights; it may only issue a succession certificate for recovery of debts and securities, while under Sunni Hanafi law a surviving full brother excludes the son of a predeceased brother from inheritance.
A tenant who has admitted the landlord-tenant relationship cannot subsequently deny the landlord's title; failure to comply with a mandatory rent deposit order under Section 13(6) of the West Pakistan Urban Rent Restriction Ordinance, 1959, entails striking off the defence and ejectment.
Where an effective statutory appeal is available, a constitutional petition is not maintainable; references in existing statutes to repealed enactments extend to successor legislation under the doctrine of legislative continuity and Section 8 of the General Clauses Act, 1897.
A franchisee/licensee operating a petrol station acquires no independent right or interest in the leased land, and an exclusive jurisdiction clause selecting one of the competent courts is legally enforceable.
A writ of mandamus for continuation in service is not maintainable where employment is governed by non-statutory service rules, even if the employer is a Government-controlled company.
An employee cannot retain an employer's property as security for unpaid salary, and the Justice of Peace may order registration of an FIR despite the existence of a separate civil dispute.
Repeated unexplained absence justifies striking off the right to cross-examine under Order XVII CPC, and the High Court will not interfere with such discretionary orders absent illegality or jurisdictional error.
A statutory office-holder cannot be removed on allegations of corruption without a proper inquiry; findings based on disputed facts in violation of due process offend the constitutional guarantee of fair trial.
The legal burden of proof remains fixed, but the evidential burden shifts to the party possessing the best evidence; public authorities cannot withhold relevant public records necessary for adjudication.
Fraud must be pleaded with specific particulars, and a litigant who unsuccessfully elects one statutory remedy cannot subsequently pursue another remedy on the same grounds.
An oral agreement to sell immovable property must be proved with certainty; where specific performance fails, money advanced must be refunded under the principle against unjust enrichment, with reasonable compensation.
The 60-day period under Section 170(4) of the Income Tax Ordinance is directory, not mandatory; failure to decide a refund claim within 60 days does not automatically entitle the taxpayer to a refund because Section 170(5)(b) provides a statutory remedy by way of appeal.
Acceptance of a bid does not compel a public procuring agency to proceed with a project; cancellation of a procurement project is not specifically enforceable through constitutional jurisdiction, and the bidder's remedy, if any, lies in damages.
An accused cannot be compelled to unlock his mobile phone to aid the prosecution; retention of a phone to force disclosure of its contents violates the constitutional protection against self-incrimination, and bank accounts cannot remain frozen without a proven nexus to the alleged proceeds of crime.
Advertisement charges imposed by CDA and MCI without mandatory governmental approval and without correlation to regulatory costs are illegal; a regulatory fee cannot be used as a disguised tax for revenue generation.
"After encashment of a bank guarantee, courts ordinarily will not restore the guarantee or order deposit of its proceeds merely because the beneficiary's demand is disputed; however, courts may mould equitable relief to safeguard the effectiveness of the final decree."
Courts will not reappraise evidence in arbitration matters; contractual financing charges under FIDIC are recoverable, and frivolous challenges to arbitral awards deserve dismissal with costs.
Police may conduct preliminary inquiry before registering an FIR; Justice of Peace is not bound to order FIR registration mechanically where the dispute is predominantly civil or commercial in nature.
Express contractual terms prevail over implied terms; novation under Section 62 of the Contract Act does not extinguish liabilities expressly preserved in the new agreement.
Death of a guarantor before institution of a suit extinguishes personal liability unless the guarantee expressly creates a charge on property or legally binds the estate.
At the Section 8 stage, courts appoint arbitrators—not decide contractual merits; any dispute arising out of or connected with the contract must be left for arbitration.
A full-time teacher does not lose the statutory tax rebate merely because additional administrative duties as headmaster or principal are performed; executive circulars cannot curtail a benefit granted by statute.
PTA cannot withhold telecom service commencement certificates to recover disputed dues where no statutory provision authorizes such coercive action.
Service Discrimination
A candidate who participates in a recruitment process after accepting its advertised terms cannot later challenge the interview-shortlisting criteria merely because the result is unfavorable.
A judgment-debtor cannot be detained in civil prison for non-payment of a money decree unless the Executing Court first conducts the mandatory inquiry under Section 51 and Order XXI Rule 40 CPC and records reasons based on evidence.
Where a special statute provides a complete mechanism of review or reconsideration, an Intra Court Appeal is barred under Section 3(2) of the Law Reforms Ordinance, 1972.
Permission to withdraw a suit with liberty to file a fresh suit cannot be granted without recording reasons; if permission is refused, the suit must continue unless the plaintiff voluntarily withdraws it simpliciter.
An agreement to sell involving financial and future obligations must be proved through two attesting witnesses under Articles 17 and 79 of the Qanun-e-Shahadat Order, 1984; failure to do so defeats a suit for specific performance.
A first appellate court must independently reappraise evidence and record reasoned findings under Order XLI Rule 31 CPC; mere reproduction of the trial court's judgment vitiates the appellate decision.
Benefit of doubt—Failure to name known accused in FIR, doubtful identification parade, ante-timed FIR, and unreliable recovery rendered the prosecution case unsafe for sustaining a murder conviction.
Forensically authenticated video evidence, as a "silent witness," prevailed over unreliable ocular testimony; conviction altered from Section 302(b) to 302(c) PPC due to lack of intention, while co-accused was acquitted on benefit of doubt.
Review is a statutory remedy—not an inherent power; in the absence of statutory authority under the Cantonments Rent Restriction Act, 1963, a review petition against an interlocutory rent order is not maintainable, though the Court may modify its own interim orders.
A clerical correction in a judgment does not restart limitation; negligence of counsel or pursuit of a wrong remedy is not sufficient cause to condone delay in filing an appeal.
Admission of signatures on an agreement to sell does not by itself prove the transaction; the plaintiff must independently establish execution, payment of consideration, and readiness and willingness to perform the contract.
A suit instituted against a person who had already died before its institution is a nullity in law; subsequent impleadment of legal heirs cannot validate or revive a stillborn proceeding.
An oral agreement cannot override a written tenancy agreement or defeat an executable ejectment decree; any post-decree compromise must be recorded before the Court, and an oral tenancy extension, if proved, creates only a month-to-month tenancy.
Oral extension of tenancy cannot defeat an executable ejectment order; any compromise affecting court orders must be proved before the Court, and an oral tenancy extension is deemed month-to-month unless lawfully established.
Religious processions during Muharram are constitutionally protected; private Majalis require no licence, while public processions require regulation by the District Police and Deputy Commissioner—not the Home Department.
An oral agreement cannot alter or extend the terms of a written tenancy for a fixed long period; at most, it creates a month-to-month tenancy, and any compromise after an ejectment decree must be placed before the Court.
Constitutional jurisdiction under Article 199 is barred in matters relating to the terms and conditions of service of Armed Forces personnel unless mala fide, lack of jurisdiction, or coram non judice is established.
A bidder's omission to separately mention statutory contributions (PESSI/EOBI) is a curable irregularity—not a material defect—where the bidder undertakes to bear such liabilities within the original quoted price without altering the substance of the bid.
Where a special statute provides a complete mechanism for complaints, representations, and registration of offences, the general remedy under Section 154 Cr.P.C. cannot be invoked for offences governed by that special law.
Unjustified delay in deciding statutory income tax refund applications constitutes maladministration, and the FBR must dispose of refund claims within the time prescribed by Section 170(4) of the Income Tax Ordinance, 2001.
Brought-forward assets supported by prior wealth statements and reconciliations cannot be treated as unexplained investments under Section 111, and additions under Section 122(5A) must be founded on lawful and specific defects.
Provincial Legislature may retrospectively validate the Punjab Revenue Authority by curing statutory defects identified by courts; such validating legislation is constitutionally valid where it removes the legal basis of the earlier judgment.
Recovery of default surcharge stayed until tax authority decides taxpayer's objections through a reasoned and speaking order.
Dismissal of a final decree application for non-prosecution does not bar a fresh application; a partition suit continues until a final decree is passed.
A person unheard of for seven years is presumed dead under Article 124 of the Qanun-e-Shahadat Order, and concurrent findings of fact cannot be disturbed in revision without proof of jurisdictional error or misreading of evidence.
Post-arrest bail in a murder case declined where the prosecution's evidence prima facie connected the accused and no case of further inquiry was made out.
A corporation can institute or defend legal proceedings only through duly authorized officers; subsequent authorization cannot cure proceedings initiated by unauthorized persons where no prior authority exists.
An accused actively participating in a murder occurrence is not entitled to bail merely because the fatal shot was fired by a co-accused where common intention under Section 34 PPC is prima facie established.
An ex parte decree cannot be sustained where statutory service requirements are not fulfilled, judicial scrutiny is absent, and cost of funds is awarded contrary to the Financial Institutions (Recovery of Finances) Ordinance, 2001.
Where cross-version cases exist, similarly placed co-accused have been acquitted, and no distinguishing incriminating evidence is available, the accused is entitled to post-arrest bail under the doctrine of further inquiry.
Minor conviction based on a plea of guilt in a petty offence cannot permanently stigmatize a citizen by reflecting "convicted" in a routine Police Clearance Certificate.
Only chemically tested narcotics can be legally attributed to an accused; conviction under Section 9(c) CNS Act cannot be based on an amalgamated sample taken from multiple capsules.
Revenue mutation alone does not confer ownership; failure to prove payment of lawful consideration defeats a purchaser's claim, and construction made during pending litigation is subject to the doctrine of lis pendens.
Criminal law cannot be invoked to enforce disputed contractual liabilities or recover money where the controversy is essentially civil and requires adjudication through civil proceedings.
Sureties cannot be sent to civil prison for forfeiture of bonds unless the mandatory recovery procedure under Section 514 Cr.P.C. is first exhausted.
A mother cannot waive or compromise the independent right of minor children to maintenance; such entitlement remains enforceable despite any private settlement between parents.
A lawful compromise decree recorded by the Court is fully executable and carries the same legal effect as a decree passed after trial.
Property freezing under the National Accountability Ordinance cannot continue after NAB loses jurisdiction over the alleged offence due to statutory amendments.
Customs authorities cannot use Section 206 of the Customs Act to substantively alter an adjudication or expand confiscation through a corrigendum.
An appellate judgment based on a mistaken assumption regarding the finality of a connected suit constitutes misreading of the record and warrants remand for fresh adjudication.
Section 206 of the Customs Act cannot be used to substantively alter an adjudication order or extend confiscation to property not originally confiscated; foreign currency must be returned where no lawful confiscation order exists.
Order VI Rule 17 CPC gives courts discretion to permit amendment of pleadings at any stage, but the discretion must be exercised judicially.
Ratio Decidendi (Key Principle) The Registrar has no jurisdiction to determine the maintainability of a constitutional petition under Article 175E(3). His powers are confined to procedural and administrative scrutiny. Questions concerning maintainability, constitutional interpretation, public importance, and enforcement of fundamental rights are exclusively within the judicial domain of the Court.
A review petition cannot be used to correct an alleged misunderstanding of a withdrawal request unless there is an error apparent on the face of the record. A court cannot make observations regarding the precedential value of a judgment without deciding the case on merits. An advocate's affidavit cannot be used to vary, supplement, or contradict a judicial order.
DNA evidence alone cannot sustain a rape conviction; criminal courts must independently determine consent, and a rape charge cannot be converted into fornication where the prosecution fails to prove absence of consent.
A judicial auction cannot be set aside on technical objections or subsequent changes in legal interpretation unless material irregularity, fraud, and substantial injury are proved; final judgments remain binding between the parties.
A purchaser pendente lite is bound by the doctrine of lis pendens and cannot invoke Section 12(2) CPC merely because they were not impleaded; fraud under Section 12(2) must be fraud practiced upon the Court.
The Rent Tribunal acquires jurisdiction only upon proof of a landlord-tenant relationship; incidental findings in previous civil litigation cannot establish oral tenancy, and arrears of rent beyond three years are barred by limitation.
Rights accrued under Rule 17-A before its omission remain protected; subsequent declaration of unconstitutionality operates prospectively and cannot defeat vested rights or compassionate appointments already accrued.
Compassionate appointment rights accrued under Rule 17-A before its omission remain protected, and subsequent judicial invalidation of the Rule cannot retrospectively defeat vested rights.
PEMRA can lawfully require security clearance from the Ministry of Interior before granting a broadcast licence; Rule 9(5) of the PEMRA Rules, 2009 is intra vires the PEMRA Ordinance, 2002.
An accused is entitled to statutory post-arrest bail where the trial is not concluded within one year and the delay is not attributable to him; delays caused by co-accused or prosecution cannot defeat this right.
Conviction set aside where FIR appeared ante-timed, identification parade was unreliable, forensic recovery was doubtful, and prosecution failed to prove guilt beyond reasonable doubt.
First appellate court must independently reappraise evidence and decide all grounds of appeal; mechanical affirmation of the trial court violates Order XLI Rule 31 CPC and warrants remand.
Naubahar judgment on Federal Excise Duty does not automatically govern Sales Tax assessments; challenge to a show cause notice is generally not maintainable under Article 199 where statutory remedies are available.
Court permits sale of charitable trust property under Section 92 CPC where sale better advances the trust's charitable objectives, applying the cy-pres doctrine and imposing safeguards for transparent utilization of sale proceeds.
Failure to prove lawful recovery, maintain chain of custody, and comply with mandatory procedural requirements entitles an accused to acquittal on the basis of benefit of doubt.
An Executing Court cannot enlarge a maintenance decree by applying annual enhancement retrospectively to past maintenance; annual increase applies only to future maintenance unless the decree expressly provides otherwise.
The appellate forum in succession certificate proceedings is determined by the Succession Act, 1925, not by the pecuniary jurisdiction applicable to ordinary civil suits.
A court may refer public officials for departmental or anti-corruption proceedings where prima facie material shows obstruction of judicial proceedings; such referral is recommendatory and does not amount to a finding of guilt.
In a khula case, prompt dower remains payable even if the marriage was not consummated; however, under Section 10(5) of the Family Courts Act (as applicable at the relevant time), the wife must surrender 25% of the prompt dower.
A cancellation report in an anti-corruption case cannot be accepted where material evidence remains uninvestigated and conflicting witness statements disclose a prima facie case requiring trial.
Where a Magistrate accepts a prosecutor's opinion that a case is unfit for trial, the accused should not be left in legal uncertainty; the Court must pass an appropriate order of discharge or acquittal rather than merely consigning the case to the record.
A suit for specific performance filed after an unexplained delay of two decades cannot succeed on vague assertions of refusal; execution and payment under an agreement to sell must be proved through reliable and convincing evidence.
In narcotics cases, where the contents of multiple packets or capsules are mixed together and only a consolidated sample is chemically tested, the prosecution can prove only the quantity represented by the tested sample; conviction for the entire alleged quantity is unsustainable.
Minor convictions based on a voluntary guilty plea resulting in nominal punishment cannot be permanently reflected as adverse entries in a routine Police Clearance Certificate, as such disclosure violates constitutional guarantees of dignity, rehabilitation, proportionality, and fair treatment.
In cross-version murder cases, where co-accused with identical roles have already been acquitted on the same evidence, the remaining accused is ordinarily entitled to post-arrest bail under Section 497(2) Cr.P.C. on the ground of further inquiry, and abscondence alone is not a sufficient ground to refuse bail.
An ex parte banking decree cannot be sustained where personal service of summons is not effected, the Banking Court fails to scrutinize the bank's claims independently, and cost of funds is awarded retrospectively contrary to Section 3 of the Financial Institutions (Recovery of Finances) Ordinance, 2001.
Benefit of doubt must be extended where prosecution fails to prove guilt through reliable ocular, medical, forensic and circumstantial evidence, even if the alleged occurrence took place inside the accused's house.
Property freezing under Section 12 of the National Accountability Ordinance automatically lapses once NAB loses jurisdiction over the alleged offence due to statutory amendments.
A lawful compromise decree recorded by the court is fully executable and carries the same legal effect as a decree passed on merits unless vitiated by fraud, misrepresentation, or jurisdictional defect.
A mother cannot waive or compromise the independent legal right of minor children to maintenance; such right belongs exclusively to the minors and remains enforceable despite any private settlement.
Civil imprisonment for non-payment of a forfeited bond under Section 514 Cr.P.C. can only be ordered after exhausting the statutory remedy of recovery through attachment and sale of property.
Where death may reasonably be suicidal, and the prosecution fails to exclude alternative hypotheses or investigate all equally placed occupants, subsequent conduct alone cannot sustain a murder conviction; the accused is entitled to benefit of doubt.
Conviction in a narcotics case cannot be sustained where the prosecution fails to produce the seized contraband before the trial court and ignores material procedural defects affecting the accused's right to a fair trial.
A municipal authority cannot impose a tax or cess unless expressly authorized by statute; any levy lacking statutory sanction is ultra vires and void.
A Consumption Certificate cannot be treated as a substitute for tax assessment; denial of the certificate does not automatically authorize encashment of security instruments under the Sales Tax Act, 1990.
A tenant cannot resist ejectment by relying on an unregistered agreement to sell, as such an agreement creates no title and does not terminate the landlord–tenant relationship.
Failure to prove motive does not weaken a prosecution case proved by reliable injured-witness testimony, but imprisonment in addition to Arsh or Daman can only be awarded in the circumstances specified under Section 337-N(2) PPC.
A writ petition is not maintainable against a mere request for information or preliminary fact-finding inquiry; constitutional jurisdiction arises only after an actual adverse action affecting legal rights.
A writ of quo warranto is a discretionary public law remedy that will not ordinarily be granted where the petitioner acts primarily to protect personal commercial interests rather than genuine public interest.
Electricity duty is payable on self-generated electricity consumed by industrial units under Section 13(4) of the West Pakistan Finance Act, 1964 as amended by the KP Finance Act, 2007.
Mutation unsupported by lawful consideration confers no title; bona fide purchaser protection is unavailable without proof of payment and due diligence.
Only chemically tested narcotics can be considered for conviction; mixing contents of multiple packets/capsules into one sample renders the remaining quantity legally unproved.
A Magistrate cannot acquit an accused under Section 249-A Cr.P.C. merely on the basis of the FIR while ignoring incriminating evidence collected during investigation.
Admission of signatures on cheques and promissory notes raises a statutory presumption of consideration under Section 118 of the Negotiable Instruments Act, which must be rebutted by the defendant through convincing evidence.
An HEC scholarship recipient cannot be held liable for refund where the failure to complete studies results from retrospective application of university policy and institutional fault rather than the scholar's own default.
Minor procedural discrepancies or the complainant acting as Investigating Officer do not invalidate a narcotics conviction where recovery, safe custody, and the chain of custody are proved beyond reasonable doubt.
A constitutional petition under Article 199 is not maintainable where the Industrial Relations Act provides an effective statutory appeal before the Full Bench of the National Industrial Relations Commission.
Courts should permit production of a relevant witness at a later stage where the testimony is essential for a just decision, as procedural rules must not defeat the right to a fair trial.
Employees governed by non-statutory service regulations cannot invoke Article 199 of the Constitution to enforce service rights; such disputes remain within the master-servant relationship.
Murder conviction upheld where reliable eyewitness testimony, valid identification parade, recovery of weapon, and positive forensic evidence collectively proved guilt beyond reasonable doubt despite minor procedural objections.
Pension disputes involving autonomous bodies are amenable to constitutional jurisdiction where delay in pensionary benefits affects the fundamental right to life under Article 9 of the Constitution.
Special law prevails over general law—FIA cannot investigate offences exclusively governed by the Pakistan Engineering Council Act where Section 27(6) bars prosecution except upon a complaint by the Council.
Return of NAB Reference does not extinguish freezing orders; pending references must be transferred—not returned—to the competent court under Section 4(3) of the amended National Accountability Ordinance.
Courts will not protect rights obtained through fraud, concealment, or abuse of process; frivolous litigation attracts actual litigation costs under Sections 35 and 35-B CPC.
Consumer rights cannot be defeated through hidden standard-form contract terms, and Consumer Courts must conduct a complete inquiry before dismissing complaints involving alleged unfair trade practices.
A criminal conviction cannot stand where the trial court fails to frame points for determination and record reasons as required by Section 367 Cr.P.C.; a non-speaking judgment is illegal and liable to be set aside.
A consent decree for specific performance obtained without judicial scrutiny and challenged on allegations of fraud, collusion and misrepresentation cannot be sustained without recording evidence under Section 12(2) CPC.
Unregistered agreements do not create title; Section 53-A TPA protects possession only as a shield, not as a sword, and an attorney without personal knowledge cannot prove the principal's transactions.
Police cannot seize an accused's property merely to compel arrest; property can only be seized when authorized by law or genuinely connected with the alleged offence.
Long-delayed property dispute based on repeated civil and criminal litigation cannot proceed where prosecution evidence fails to establish fraud or forgery; frivolous litigation warrants exemplary costs.
PEMRA cannot use delegated legislation to override the parent statute; regulations inconsistent with the PEMRA Ordinance are ultra vires and liable to be severed.
Illegal discharge of murder accused under Section 63 Cr.P.C. can be corrected by the High Court under Section 561-A Cr.P.C. to secure the ends of justice, although such discharge order is administrative and not revisable.
Employees initially appointed under development projects but later retained against sanctioned non-development posts acquire the status of contract employees and remain entitled to consideration for regularization despite repeal of the Punjab Regularization of Service Act, 2018, where their rights had already accrued.
Once misconduct is established through a lawful inquiry under PEEDA, the competent authority is not bound by the Inquiry Officer's recommended penalty and may impose a higher punishment after complying with due process.
A foreign arbitral award must be recognized and enforced where the arbitration agreement is evidenced through contractual documents and exchange of correspondence, and the objecting party fails to establish any ground for refusal under Article V of the New York Convention.
Property cannot be treated as proceeds of crime merely on the investigating officer's assertion or an inadmissible police confession; under Section 516-A Cr.P.C., superdari requires prima facie evidence establishing a nexus between the property and the alleged offence.
An accused who, while lawfully exercising the right of private defence, exceeds its legal limits without premeditation is liable under Section 302(c) PPC rather than Section 302(b) PPC.
Administrative decisions of a High Court's Administration Committee cannot be challenged through a constitutional petition under Article 199(5) of the Constitution; service-related grievances must be pursued before the competent statutory forum.
Material contradictions, doubtful FIR, defective investigation, unreliable forensic evidence and broken chain of custody entitle the accused to benefit of doubt and acquittal.
An unproved agreement to sell cannot form the basis of specific performance, and a person without legal title cannot transfer ownership rights to another.
In the absence of sufficient corroborative evidence, allegations of a husband's facilitation of rape and sexual exploitation require trial determination, entitling the accused to bail on the ground of further inquiry.
Revenue authorities cannot ignore jurisdictional and limitation issues while cancelling a mutation sanctioned pursuant to a civil court decree; such material questions must be judicially determined before dismissing the suit.
Benefit of doubt—Delayed FIR, delayed postmortem, material contradictions, unexplained injuries on accused, conflict between ocular and medical evidence, unreliable site plan and defective forensic evidence entitle accused to acquittal.
Benefit of doubt must be extended where prosecution evidence suffers from material contradictions, doubtful eyewitness account, delayed investigation, and unreliable forensic chain of custody.
A writ petition withdrawn by a stranger through an unauthorized advocate is void ab initio, and the Court must restore it under its inherent powers to prevent miscarriage of justice.
Death of the principal automatically terminates a power of attorney; any sale deed presented thereafter cannot be validly registered under Section 77 of the Registration Act, though a separate suit for specific performance remains maintainable.
Murder of two advocates inside court premises by an Elite Force ASI—death sentence upheld as the act constituted terrorism due to creating panic and insecurity within the judicial complex.
A registered Nikahnama alone does not prove a valid marriage where the woman alleges abduction and absence of free consent; courts must examine the surrounding circumstances to determine whether the marriage was voluntary.
A truthful dying declaration of a burn victim, corroborated by medical and forensic evidence, is sufficient to sustain conviction for rape and murder without the need for independent eyewitnesses.
Final declaratory decree upheld—Government authorities cannot refuse implementation after exhausting all legal remedies; writ of mandamus issued to enforce 30% developed plot entitlement.
Admission of cheque issuance raises statutory presumption of consideration; legal heirs remain liable for the deceased's debt to the extent of inherited estate unless the presumption is rebutted by cogent evidence.
When a Magistrate concurs with the prosecutor's opinion that a criminal case is not fit for trial, the accused should not remain indefinitely shown as a pending accused; the Court must pass an appropriate order of discharge or acquittal after following due process.
Rejection of a Consumption Certificate does not automatically authorize encashment of security instruments; tax liability must first be established through audit and adjudication under the Sales Tax Act, 1990.
A tenant cannot deny the landlord's title on the basis of an unregistered agreement to sell and must surrender possession before challenging ownership in a civil court.
Consumer Courts cannot adjudicate disputes relating to land demarcation, mutation, title, or public pathways, as such matters fall exclusively within the jurisdiction of Civil and Revenue Courts.
An unregistered sale deed accompanied by full payment of consideration and delivery of possession creates an equitable right protectable under Section 53-A of the Transfer of Property Act, and concurrent findings cannot be disturbed in revision absent misreading of evidence or jurisdictional error.
A Tehsil Municipal Administration cannot impose a tax or cess not expressly authorized by the NWFP Local Government Ordinance, 2001; any levy without statutory authority is ultra vires and void.
An unproved and time-barred civil decree cannot be indirectly enforced through writ jurisdiction or revenue mutation proceedings.
Failure to produce seized narcotics and non-compliance with forensic directions regarding tampered recovery documents violate the accused's right to a fair trial, warranting remand for fresh proceedings.
Failure to produce narcotics before the trial court and unexplained tampering in the recovery memo vitiate a fair trial, warranting remand for fresh proceedings.
Mother's remarriage is not an absolute bar to child custody; the welfare and best interests of the minor remain the paramount consideration.
An ex parte decree passed in a summary suit under Order XXXVII CPC may be set aside where the defendant establishes "special circumstances" and a bona fide defence; such an application is governed by Article 181 of the Limitation Act, carrying a limitation period of three years.
Mere possession of foreign currency is not an offence; unauthorized foreign exchange dealing must be proved beyond reasonable doubt before conviction or confiscation can be sustained.
Minor discrepancies cannot outweigh consistent ocular, medical, forensic, confessional and motive evidence against the principal offender, but mere allegation of exhortation without independent proof is insufficient to overturn an acquittal.
Service matters, including transfer and posting of civil servants, fall within the exclusive jurisdiction of the Service Tribunal under Article 212; the High Court cannot exercise constitutional jurisdiction where an adequate statutory remedy exists.
Murder inside matrimonial home—where the prosecution establishes an unbroken chain of circumstantial evidence, supported by a voluntary judicial confession, positive forensic evidence, and failure of the accused to explain the homicidal death of his spouse within his house, conviction under Section 302(b) PPC is sustainable.
Bond forfeiture—Civil imprisonment of a surety cannot be ordered without first exhausting the mandatory recovery procedure under Section 514 Cr.P.C.; imprisonment is a last resort and due process is constitutionally protected.
Family law—A mother cannot compromise or waive the independent right of minor children to maintenance; the father's statutory obligation to maintain his children cannot be defeated through a private settlement.
Reliable testimony of an injured witness, corroborated by medical and forensic evidence, is sufficient for conviction; imprisonment in addition to Arsh under Section 337-N(2) PPC requires statutory conditions to be fulfilled.
Quo warranto lies only where a public office is occupied in patent violation of law or by a person lacking statutory qualifications; allegations of administrative irregularities or personal grievances do not justify issuance of the writ.
A licensed private security company is the employer of its deployed security guards and is liable to pay EOBI contributions; client establishments are merely recipients of security services.
Public Interest Litigation cannot be used to challenge technical policy matters or bypass statutory remedies; constitutional jurisdiction under Article 199 is unavailable where specialized forums exist and allegations are vague and unsupported.
A judicial order cannot be defeated through conditional compliance or subsequent administrative measures; executive authorities are constitutionally bound to implement court judgments faithfully unless stayed or set aside.
An application for restoration of articles seized under the Punjab Food Authority Act must be filed within seven days; failure to do so results in statutory forfeiture, and such delay cannot be condoned without legal justification.
Disputes concerning citizenship status and blocked CNICs fall within the exclusive statutory framework of the NADRA Ordinance and the Pakistan Citizenship Act; civil suits are barred by necessary implication unless statutory remedies are first exhausted.
Where the prosecution evidence is riddled with material doubts regarding eyewitness account, medical evidence, recovery, motive, and investigation, the accused is entitled to acquittal on the basis of benefit of doubt.
Conviction cannot be sustained where eyewitnesses are unreliable, the complainant is not an eyewitness, forensic evidence fails to connect the accused, and multiple reasonable doubts exist in the prosecution case.
Contradictory ocular evidence, doubtful presence of eyewitnesses, unexplained delay in FIR and postmortem, and unreliable recovery entitled the accused to benefit of doubt resulting in acquittal.
Period already spent in civil imprisonment during execution proceedings can be counted while computing the maximum period of detention after consolidation of execution petitions; civil imprisonment is coercive, not punitive.
Period already spent in civil imprisonment during execution proceedings can be counted while computing the maximum period of detention after consolidation of execution petitions; civil imprisonment is coercive, not punitive
Admission of execution of an agreement dispenses with formal proof; failure to frame material issues regarding authority, partial specific performance, and readiness to perform vitiates the trial and warrants remand.
Electricity detection bill cannot be sustained where the distribution company fails to prove electricity theft through consistent evidence and mandatory procedural compliance; Civil Court retains jurisdiction to examine illegal and procedurally defective detection proceedings.
Acceptance of refunded earnest money and cancellation of the agreement extinguish the purchaser's right to seek specific performance; concurrent findings of fact are not interfered with in revision absent perversity or jurisdictional error.
An appeal should not be dismissed for a curable deficiency in court fee without first specifying the exact amount and granting a reasonable opportunity to deposit it
A procuring agency cannot reject a bidder on grounds not expressly provided in the bidding documents or evaluation criteria under the Public Procurement Rules, 2004.
A suit dismissed as infructuous is not a decision on merits and does not bar a subsequent suit under the principles of res judicata or Order II Rule 2 CPC.
Up-gradation is attached to the post—not the employee—and cannot be claimed merely on the basis of similarity of duties without formal policy recognition.
A restoration application is not maintainable where the main case has never been dismissed; litigants must verify the court record before invoking judicial remedies.
Strict compliance with mandatory Talbs is indispensable for enforcing the weak right of pre-emption; any doubt benefits the vendee.
A witness omitted from a party's witness list may be summoned under Order XVI Rule 1(2) CPC where good cause is shown, particularly when the witness was already cited by the opposite party and is essential for deciding the controversy.
A suit referred to mediation cannot be dismissed for procedural default without first restoring regular proceedings and giving the plaintiff a fair opportunity to comply with court directions.
Indiscriminate killing of stray dogs violates the ICT Stray Dog Population Control Policy; humane, scientific, and constitutional methods such as TNVR, vaccination, and sterilization must be adopted.
"In a suit for recovery based on breach of contract, limitation begins from the date of breach, and subsequent negotiations do not extend the statutory limitation period."
"An appeal filed beyond limitation without sufficient cause and without impleading all necessary parties is incompetent and liable to dismissal."
"A fair and impartial investigation is fundamental; where the complainant himself investigates the case and material doubts arise, the accused is entitled to acquittal."
"Payments for integrated technical, managerial and consultancy services constitute 'Fees for Technical Services' under a Double Taxation Treaty and cannot be treated as business profits to avoid withholding tax."
NCCIA cannot freeze or block bank accounts through administrative emails or internal rules without express statutory authority, judicial approval, and due process under AMLA and the Constitution.
Technical violation of Import Policy does not amount to customs fraud; proceedings initiated by an incompetent authority are void, and re-export—not confiscation—is the proper remedy where no duty evasion or forged documents are involved.
Where an adequate statutory remedy has already been availed before the Federal Service Tribunal, the High Court will not exercise constitutional jurisdiction; the doctrine of exhaustion of remedies bars parallel writ proceedings.
The High Court directed the Chinese Embassy to decide the petitioner's application for renunciation of Chinese nationality within 30 days to facilitate completion of her Pakistani citizenship process.
Islamabad High Court lacks jurisdiction to hear challenges regarding the appointment of the Chief Election Commissioner, Gilgit-Baltistan, as the cause of action and subject matter exclusively relate to Gilgit-Baltistan.
Challenge to the Off the Grid (Captive Power Plants) Levy Ordinance, 2025 became infructuous after Parliament enacted the Off the Grid (Captive Power Plants) Levy Act, 2025; High Court cannot grant relief beyond the pleadings following the 26th Constitutional Amendment.
Registered owner is entitled to interim custody (superdari) of a seized vehicle where ownership is undisputed, there is no rival claimant, and the vehicle's identity can be preserved through surety and documentation.
Case property containing incriminating digital evidence cannot be released on superdari before trial where its release may risk tampering with electronic evidence.
NCHR has no jurisdiction to decide private employment or pension disputes, which fall within the jurisdiction of specialized statutory forums.
Possession of undeclared gold before crossing immigration amounts only to preparation, not an attempt to smuggle; a woman accused is entitled to liberal consideration for bail where the case calls for further inquiry.
A tenant who undertakes before the High Court to vacate the premises is estopped from resiling from that undertaking; transfer of ownership does not extinguish tenancy, and filing of an eviction petition constitutes sufficient notice under rent law.
Recovery of commercial quantity of narcotics justified refusal of bail, but delay in submission of challan violates Article 10-A and necessitates directions for an expeditious trial.
Qualified doctor's alleged regulatory violations cannot be converted into criminal prosecution through an FIR where the special statute provides a complaint-based regulatory mechanism.
A party who voluntarily consents to disposal of a writ petition and elects a particular remedy cannot subsequently challenge the consent order through an intra-court appeal.
Court may refer public officials for departmental and anti-corruption proceedings where prima facie material shows obstruction of judicial proceedings; such referral is recommendatory and not a finding of guilt.
Where a Magistrate concurs with a prosecutor's opinion that a case is not fit for trial under Section 9(7) of the CPS Act, the Court must pass an appropriate judicial order—commencing trial, discharging, or acquitting the accused—and cannot merely consign the case to the record.
A truthful and voluntary dying declaration, corroborated by medical and forensic evidence, is sufficient to sustain convictions for rape and murder and justify confirmation of the death sentence.
An on-duty police officer who murders two advocates inside court premises with his official weapon, causing fear and panic among lawyers and litigants, commits an offence of terrorism under Sections 6 & 7 of the Anti-Terrorism Act, 1997; conviction based on trustworthy ocular, medical, forensic, CCTV and ballistic evidence warrants confirmation of death sentence.
Murder of Two Advocates in Court Premises by Security Officer – Death Sentence Upheld; Offence Held to be Terrorism under the Anti-Terrorism Act, 1997.
Murder of Two Advocates in Court Premises by Security Officer – Death Sentence Upheld; Offence Held to be Terrorism Due to Panic Created in Court Premises.
A police officer who murders two advocates inside court premises using his official weapon commits not only murder but also terrorism, where the act creates fear and insecurity among the public and the legal community.
A dismissal based on an unlawful departmental inquiry and unsupported allegations cannot be sustained; disciplinary discretion must always comply with due process and principles of natural justice.
Pension and commutation are vested constitutional rights; financial difficulties or administrative lapses cannot justify withholding retirement benefits.
Procedural irregularities are curable and cannot defeat substantive justice; appeals should be decided on merits rather than dismissed on technical defects.
A retired employee cannot be deprived of pension due to disputes between public institutions; pension is a vested constitutional right protected under Articles 9 and 14 of the Constitution.
Uncorroborated harassment allegations cannot override due process, and the Federal Ombudsman cannot order reinstatement beyond its statutory jurisdiction.
An Intra-Court Appeal is not maintainable where the original proceedings already provided a statutory remedy of appeal, review, or revision, and suppression of material facts disentitles a litigant from equitable relief.
Recommendation of the Small Dispute Resolution Committee (SDRC) is not a judicial decision and does not bar the jurisdiction of the Federal Insurance Ombudsman under Section 127(1)(b) of the Insurance Ordinance, 2000; the President may review and set aside such orders under Section 14 of the Federal Ombudsmen Institutional Reforms Act, 2013.
Benefit of Doubt – Conviction Cannot Be Sustained on Unreliable Sole Eyewitness Testimony, Weak Recovery, and Non-Corroborative Medical Evidence.
Constitutional Petition Not Maintainable for NADRA Service Matters Governed by Non-Statutory Regulations—Relationship of Master and Servant Applies.
Illegal Police Detention Without FIR or Warrant – Justice of the Peace Must Order FIR Registration Where Complaint Discloses a Cognizable Offence.
Cancellation Report Cannot Be Accepted Without Proper Notice to the Complainant – Magistrate Must Ensure Fair Investigation and Compliance with Section 173 Cr.P.C.
"A solitary act of negligence, without proof of fraud or collusion, cannot justify the major penalty of removal from service."
"The NADRA Ordinance, 2000 provides a complete mechanism for CNIC verification and cancellation; courts should allow statutory forums to decide nationality disputes before exercising constitutional jurisdiction."
"A probationary employee has no vested right to continue in service, and termination during probation in accordance with the appointment terms does not require a prior show-cause notice or personal hearing."
Where a special statute provides a complete mechanism for claiming land acquisition compensation and challenging an award, the jurisdiction of the Civil Court is impliedly barred, and parties must first exhaust the statutory remedies.
Contractual service rendered against a project post that is expressly non-pensionable cannot be counted as qualifying service for pension; only service recognized under the governing rules and statutory framework is pensionable.
An advocate who uses abusive, scandalous, and contemptuous language against a judicial officer in open court and deliberately evades contempt proceedings commits criminal contempt and may be convicted and punished in absentia.
Foreign nationals seeking Pakistani citizenship by naturalization must first exhaust the statutory procedure under the Naturalization Act, 1926; constitutional jurisdiction cannot be invoked directly without first applying to the competent authority.
In offences under Section 489-F PPC, which do not fall within the prohibitory clause of Section 497 Cr.P.C., post-arrest bail should ordinarily be granted, particularly where the offence is punishable with imprisonment, fine, or both.
A minor conviction based on a voluntary plea of guilt, resulting only in a nominal fine, should not permanently stigmatize an individual by being reflected as an adverse entry in a Police Clearance Certificate.
Electricity duty is payable on self-generated electricity consumed by industries in Khyber Pakhtunkhwa under Section 13(4) of the West Pakistan Finance Act, 1964 read with Entry 1(e) of the Fifth Schedule.
A writ of quo warranto cannot be used to pursue private commercial interests; bona fide public interest is essential, though statutory bodies should not remain under prolonged ad hoc leadership.
A constitutional petition is premature where only a fact-finding inquiry or request for information exists and no formal disciplinary proceedings or adverse order has been initiated.
Imprisonment as Ta'zir in hurt offences cannot be awarded along with Arsh unless the conditions of Section 337-N(2) PPC are fulfilled; however, conviction may be maintained on reliable ocular and medical evidence.
An unregistered agreement to sell creates no title in immovable property, and a tenant cannot resist ejectment or deny the landlord's title on its basis while remaining in possession.
Expert forensic examination should be allowed where it assists the court in discovering the truth, especially when key witnesses have died and direct evidence is unavailable.
Delay alone is not a valid ground to refuse forensic examination of disputed thumb impressions and signatures where such evidence is necessary for a just decision, particularly when material witnesses have died.
A Tehsil Municipal Administration cannot impose a timber transportation cess unless expressly authorized by statute; any levy without statutory sanction is void and unenforceable.
Pre-arrest bail once granted cannot be cancelled merely because the accused is nominated in the FIR; cancellation requires strong, exceptional, and legally recognized grounds.
Travel restrictions imposed without lawful authority, Federal Government approval, and due process violate the constitutional right to freedom of movement and cannot be sustained merely because criminal cases are pending.
Personal appearance of an accused is an essential statutory requirement for pre-arrest bail; absence on the hearing date renders the petition liable to dismissal and interim bail liable to recall.
Technical electricity billing and metering disputes fall within the exclusive jurisdiction of the Electric Inspector and NEPRA; civil courts cannot adjudicate such matters by implication where a special statutory remedy exists.
A DNA match obtained from the sperm fraction of a victim's vaginal swab is strong forensic evidence of rape; absence of the accused's DNA in the epithelial fraction does not weaken its probative value.
Implementation of a finalized consolidation scheme is the exclusive domain of consolidation authorities; civil court jurisdiction is expressly barred under Section 26 of the Punjab Consolidation of Holdings Ordinance, 1960.
A belated supplementary statement based on an undisclosed source cannot by itself justify arrest or refusal of bail; such a case falls within the ambit of further inquiry under Section 497(2) Cr.P.C.
An accused implicated through a belated supplementary statement based on an undisclosed source is entitled to the benefit of further inquiry; such a statement alone cannot justify arrest or refusal of bail.
A foreign judgment cannot be executed in Pakistan where it determines civil liability primarily on the basis of a criminal conviction, as such reliance violates Pakistani law, due process, and the exceptions under Section 13 CPC.
Benefit of Doubt – Contradictory Evidence, Defective Medical Proof, and Withholding of Material Witness Render Conviction Unsustainable.
Section 38 of the Sales Tax Act, 1990 empowers tax authorities to conduct independent inspection and inquiry without prior audit under Section 25 or warrant under Section 40; writ jurisdiction cannot be invoked against mere inquiry notices.
Where an accused raises a plea of unsoundness of mind, the Trial Court is under a mandatory duty to conduct an inquiry under Sections 464–465 Cr.P.C. before proceeding with the trial; failure to do so vitiates the conviction.
“NTC cannot deny statutory promotion benefits through administrative decisions when similarly placed employees have already received the same entitlement.â€
Post-arrest bail refused in robbery case due to identification parade, recoveries, criminal history, and applicability of the prohibitory clause under Section 497 Cr.P.C.
Post-arrest bail declined in heroin recovery case; direct recovery of 680 grams, prohibitory clause applicable, and 'borderline case' plea rejected.
Specific performance suit dismissed as purchaser failed to deposit the balance sale consideration despite a court order, proving lack of readiness and willingness to perform the contract.
Appeal dismissed as plaintiff repeatedly failed to produce evidence despite multiple opportunities; Trial Court rightly invoked Order XVII Rule 3 CPC.
Writ petition dismissed as NIRC appeal was hopelessly time-barred; government departments are not entitled to special indulgence in matters of limitation.
Regularization of daily-wage employees takes effect prospectively from the employer's regularization order and not from the date of initial appointment.
No injunction can be granted over unpartitioned joint property; every co-sharer is deemed to possess every inch until lawful partition.
Constitutional petition dismissed where dispute over profit-sharing and contractual rights involved disputed questions of fact requiring trial and evidence.
Ex parte decree in summary suit set aside where summons were not served in the prescribed form and without a copy of the plaint; limitation for leave to defend did not commence.
Admission during cross-examination is not a judgment-on-admission under Order XII Rule 6 CPC; interlocutory rent orders are ordinarily not open to constitutional challenge.
Repeated failure to produce evidence despite final judicial direction justifies closure of evidence; mere presence of a witness without affidavit does not amount to leading evidence.
A cheque issued as a guarantee, and not for repayment of a loan or existing liability, does not attract liability under Section 489-F PPC.
Once a deemed assessment is amended, it merges into the amended assessment, and all subsequent amendments must be made to the amended assessment alone.
An appellate court cannot remand a fully tried case merely to record additional evidence; it must exercise its powers under Order XLI Rules 27 and 28, C.P.C. and decide the appeal itself.
A Court will sanction a Scheme of Arrangement where statutory requirements are fulfilled, shareholders approve it, and it is fair, lawful, and does not prejudice creditors' rights.
Historic monuments are part of the nation's cultural heritage and must be preserved, protected, and restored by the State.
A video-recorded statement made by an accused to the police during investigation is inadmissible under Section 162 Cr.P.C., and a juvenile below sixteen years must be treated as accused of a bailable offence under Section 6(3) of the JJSA.
Clause 72B requires the audit to be conducted during the relevant financial year but does not mandate its completion within that year, especially where delay is attributable to the taxpayer.
Benefit of doubt prevails where prosecution evidence is contradictory, medical evidence is inconsistent, and the DNA chain of custody is not proved.
Documents produced through counsel become admissible when later confronted to the opposite party and supported by a registered agreement; contradictory conduct of the vendor defeats his defence.
Appointment of a Local Commissioner is a discretionary power of the Court, not a vested right of a litigant; revisional jurisdiction cannot be invoked against such interlocutory orders unless there is illegality or jurisdictional defect.
A Christian woman's conversion to Islam does not automatically dissolve her existing marriage; the legality of remarriage depends upon the applicable principles of Islamic law and disputed facts cannot be decided in writ jurisdiction under Article 199.
Where documentary evidence contradicts ocular testimony, unexplained discrepancies, unreliable eyewitnesses, and broken chain of forensic evidence entitle the accused to benefit of doubt and acquittal.
Section 43 of the Benami Transactions (Prohibition) Act, 2017 does not bar the jurisdiction of Civil Courts in every dispute involving an alleged benami transaction, particularly where no proceedings under the Act have been initiated and the dispute concerns ownership between spouses.
A chartered university is not exempt from Zakat merely because it is established for educational purposes or sponsored by a charitable trust; exemption must be expressly provided by law.
Broken chain of custody and defective Register No. XIX entries destroy the prosecution case in narcotics offences, entitling the accused to acquittal.
A vague Talaqnama or compromise cannot extinguish a Family Court decree unless it clearly proves lawful and complete satisfaction of the decree-holder's rights.
Legal heirs of a deceased Horse Breeding tenant are entitled to preferential consideration for re-allotment, but only after a transparent inquiry into alleged violations and assessment of their suitability.
Conviction cannot be sustained where FIR, ocular account, medical evidence, investigation, and forensic evidence suffer from material contradictions creating reasonable doubt; benefit of doubt must go to the accused.
Post-arrest bail was refused where forensic video evidence, witness statements, and other incriminating material established a prima facie case of sexual abuse of a minor student by his teacher; the Court also issued directions to strengthen child protection measures in schools.
"Acquittal under Section 489-F PPC upheld where prosecution failed to prove a genuine loan transaction, relied on interested witnesses, omitted forensic verification, and left reasonable doubt; appellate courts will not disturb a well-reasoned acquittal."
"Court upheld and enforced a voluntary court-supervised mediation settlement in an Ojhri Camp land acquisition dispute, affirming that acceptance of compensation under protest does not extinguish the statutory right to seek enhanced compensation under the Land Acquisition Act, 1894, while reinforcing mediation as a mainstream mechanism for dispute resolution under the ADR Act, 2017."
Rape conviction set aside where prosecution failed to establish reliable DNA evidence, prove identity of the child, and present trustworthy ocular testimony; Court issues directions for improving investigation and prosecution standards.
Contractual compensation must be claimed strictly in accordance with the agreed contractual mechanism; courts cannot rewrite commercial contracts or award damages without proof of actual loss.
A conviction based solely on circumstantial evidence cannot be sustained where the chain of evidence is incomplete, delayed FIR remains unexplained, medical and forensic evidence contradicts the prosecution story, and extra-judicial confession is unreliable.
Electronic evidence (emails) without compliance with Article 78-A of the Qanun-e-Shahadat Order, 1984 and Sections 16 & 17 of the Electronic Transactions Ordinance, 2002 is inadmissible; conviction cannot be sustained on unproved electronic documents or evidence of an unauthorized witness.
"President's Order No.13 of 1979 remains constitutionally protected under Articles 270-A and 270-AA; the 18th Amendment did not impliedly repeal it, and Cantonment Boards continue to lawfully levy Urban Immovable Property Tax until the Order is expressly amended or repealed by the competent legislature."
Failure to prove an unbroken chain of custody and delayed recording of witness statements in a narcotics case entitles the accused to acquittal on the basis of benefit of doubt.
Nomination under Section 27 of the Co-operative Societies Act is only an administrative arrangement and does not confer ownership or defeat the inheritance rights of legal heirs.
An accused cannot avoid criminal liability because the victim had a pre-existing medical condition; under the Eggshell Skull Rule, he must take the victim as he finds him.
A Sessions Court cannot enhance a sentence beyond the sentencing powers of the trial Magistrate, and a dacoit cannot simultaneously be convicted for dishonestly receiving the same stolen property under Section 412 PPC.
Victim's credible testimony supported by DNA evidence is sufficient for conviction in child sexual abuse cases; absence of anal injuries is not fatal to the prosecution.
Oral gift favouring a male heir cannot defeat female heirs' inheritance unless every legal ingredient of a valid gift is proved through cogent evidence.
Recovery of unpaid wages falls within the exclusive jurisdiction of the Authority under the Payment of Wages Act, 1936, irrespective of the employer's trans-provincial status.
Addition of graver offences after grant of bail does not authorize automatic arrest; judicial intervention is mandatory, but fresh bail must be sought for newly added offences.
The Dispute Resolution Committee (DRC) has no authority to evict or dispossess any person; only the Tribunal can pass enforceable orders regarding possession under the Punjab Protection of Ownership of Immoveable Property Ordinance, 2025.
Conviction set aside where prosecution evidence suffered from major contradictions, chance witnesses, defective medical evidence, unexplained delay, weak recovery, and unreliable CCTV, entitling the accused to the benefit of doubt.
A declaratory suit challenging decades-old revenue mutations is not maintainable where it is hopelessly time-barred and necessary subsequent purchasers are deliberately omitted from the proceedings.
An objector who repeatedly delays auction proceedings without demonstrating bona fide intent or willingness to comply with statutory requirements cannot avoid the deposit requirement under Order XXI Rule 90 CPC; CPC provisions apply to partition proceedings where the Punjab Partition of Immovable Property Act, 2012 is silent.
The right of cross-examination is valuable but not unbridled; Family Courts are empowered to regulate and restrict prolonged, irrelevant or oppressive cross-examination to ensure expeditious disposal of family disputes and protect witnesses from harassment.
Delayed payment of insurance claims before repeal of the Insurance Act, 1938 attracts statutory interest under Section 47B; bona fide litigation before wrong forums saves limitation.
An appeal against an order of a Federal authority passed at Islamabad is maintainable only before the Islamabad High Court; territorial jurisdiction is determined by the dominant cause of action and the situs of the impugned proceedings.
Criminal appeal against conviction for firing causing multiple firearm injuries, cutting the victim’s nose, and causing grievous hurt — conviction maintained, but imprisonment under Section 324 PPC reduced from 10 years to 5 years in view of the accused’s advanced age, absence of previous conviction, and substantial Arsh/Daman liability.
Writ of quo warranto challenging concurrent appointment as Member/Acting Chairman of the National Tariff Commission while holding a full-time statutory post in the Competition Commission of Pakistan — petitions declined due to lack of bona fides and judicial propriety, but Federal Government directed to initiate and complete the process for appointment of a permanent NTC Chairman.
Murder conviction based on a trustworthy single eyewitness corroborated by medical and circumstantial evidence — death sentence reduced to life imprisonment due to weak/uncertain motive and surrounding circumstances; acquittal of co-accused who allegedly made only a lalkara maintained because mere exhortation, without proof of common intention or participation, was insufficient.
Civil suit challenging excessive and discriminatory load-shedding — Civil Court jurisdiction impliedly barred by the NEPRA Act where a specialized statutory forum and comprehensive complaint mechanism exist; consumers directed to pursue their grievance before NEPRA.
“A DRC may facilitate reconciliation, but it cannot adjudicate or extinguish a wife’s dower or other substantive family-law rights.â€
“Procedural rules are meant to facilitate substantial justice, not defeat it; after closure of evidence, a Court may permit examination of a previously unavailable witness where good cause is shown and the evidence is necessary for the just decision of the case.â€
“For purposes of Order VII Rule 11 CPC, the Court must examine the plaint as a whole and cannot consider a disputed defence of the defendant; if the plaint discloses a cause of action, the matter must ordinarily proceed to trial.â€
“A mere revenue entry showing ‘Ghair Dakhilkar’ establishes possession, not lawful tenancy; without proving a valid juridical relationship with the owner, an occupant cannot invoke Order XXI Rules 35(2) or 36 CPC to resist execution of a decree for possession.â€
“Conviction under Section 302(b) PPC set aside where the sole minor eyewitness was found unreliable, his presence at the scene was doubtful, motive was unproved, and forensic evidence did not connect the recovered pistol with the crime empties.â€
“Narcotics conviction set aside where mere presence in the vehicle was not sufficient to establish conscious possession or knowledge, the alleged hot pursuit was unsupported by the evidence, the vehicle was linked to an acquitted co-accused, and investigation failed to establish the appellants’ nexus with the contraband.â€
PTM Proscription — Constitutional validity of Sections 11-B & 11-EE of the Anti-Terrorism Act, 1997 — Cabinet approval — Alternative statutory remedy — Constitutional petition dismissed as premature/non-maintainable.
Execution of Decree for Possession — Section 47 CPC — Judgment-debtor cannot introduce a new pre-decree plea during execution — Executing Court cannot go behind a final decree — Objection dismissed.
“An appellate court cannot re-appraise the merits of an arbitral award; where a party participated in arbitration without timely objection, and the decree conforms to the award, Sections 17 and 39 of the Arbitration Act permit only limited judicial interference.â€
“A gift mutation alone creates no title: where Ijab, Qabool, Qabza and the donor’s free and conscious volition are not proved, the gift is void and all subsequent transactions founded upon it fall.â€
“Juvenile’s mere presence, relationship with co-accused, or alleged common motive cannot sustain conviction without independent, reliable evidence proving conscious participation beyond reasonable doubt.â€
“Sales Tax — Input Tax Adjustment — Subsequent Blacklisting of Supplier — Transaction made when supplier was active — Section 73 complied with — Later blacklisting cannot retrospectively invalidate a bona fide concluded transaction.â€
Mere presence in a vehicle containing narcotics does not establish conscious possession or joint liability; where the prosecution fails to prove knowledge, control, prior association or common design, the accused are entitled to benefit of doubt.
“Consumer Court has no jurisdiction to adjudicate disputes relating to land demarcation, mutation, title or widening of public pathways, as such matters fall within the domain of Civil/Revenue Authorities and are outside the scope of the Khyber Pakhtunkhwa Consumers Protection Act, 1997.â€
A writ of quo warranto cannot be used to challenge ordinary service matters or administrative irregularities; the petitioner must establish a clear violation of a mandatory law/rule or an essential disqualification of the public office-holder, and must approach the Court bona fide.
A vested right of appeal does not confer a vested right to a particular appellate forum; a statutory change of appellate forum is procedural and ordinarily applies retrospectively to pending proceedings.
MTI Tribunal jurisdiction is limited; independent contractual disputes remain triable by Civil Courts.
“No citizen can be stopped from travelling through a secret or non-statutory blacklist; restriction on the right to travel must have statutory authority, due process, reasoned decision-making and proportionality.â€
“Similarly situated contractual employees cannot be selectively excluded from regularization through an arbitrary cut-off date lacking intelligible differentia and rational nexus.â€
“An adverse PER/ACR entry of ‘unfitness for promotion’ is not, by itself, a penalty; however, if the DPC/Competent Authority uses that entry as the exclusive basis to withhold or refuse promotion, it assumes the character of a penalty, requiring an opportunity of hearing.â€
“Child witness competency is determined by capacity to understand questions and give rational answers, not by familiarity with courtroom procedure, identity of the Judge or judicial formalities.â€
“In an unseen murder case, an unreliable judicial confession and a recovery already within police knowledge cannot constitute sufficient incriminating evidence; where substantive evidence fails to connect the accused with the crime, he is entitled to acquittal on benefit of doubt.â€
“A vendor who sells rented property ceases to be its landlord under Section 2(c) of the Rent Ordinance unless a contract to the contrary reserves the right to receive rent or seek possession; once the purchaser assumes the tenancy, the vendor loses locus standi to maintain an eviction petition.â€
“Surrender of a CNIC before a NADRA Verification Board does not, by itself, amount to relinquishment of Pakistani citizenship; where citizenship is doubtful, the statutory remedy is verification and issuance of a clearance certificate under Section 19 of the Pakistan Citizenship Act, 1951.â€
“A plaintiff must prove her own title; an unchallenged foundational sale deed cannot be defeated by challenging only a subsequent transaction, and concurrent factual findings cannot ordinarily be disturbed in revisional jurisdiction.â€
“An objection to documentary evidence must be raised at the proper stage; failure to object when the document is produced may amount to waiver, and revisional jurisdiction cannot be used to cure such procedural default.â€
“A claim for dowry articles must be proved through credible evidence; an unproved and contradictory list cannot form the basis of a decree, while concurrent factual findings of the Family Court appellate forum are ordinarily final in constitutional jurisdiction.â€
“In an appeal against acquittal, interference is exceptional; unexplained delay, withholding of a material witness, inconclusive medical evidence and absence of corroborative recovery create reasonable doubt, which must operate in favour of the accused.â€
“Where a dispute arising from agreements to sell is essentially civil in nature and alternate remedies under Sections 156(3) and 200 Cr.P.C. remain available after dismissal under Sections 22-A & 22-B Cr.P.C., the High Court should not ordinarily exercise writ jurisdiction to direct registration of an FIR.â€
“No contempt is made out where the record establishes that the respondents did not prevent the petitioner from joining duty and the Single Judge, after examining the record, found no violation of the underlying court order.â€
“A stale challenge to decades-old revenue entries cannot succeed where the plaintiff fails to plead and prove the date of knowledge; and concurrent findings of the Courts below will not be disturbed in revision absent jurisdictional error, illegality, material irregularity, or misreading/non-reading of evidence.â€
“A Family Court may adopt a flexible procedure, but disputed documents cannot be proved through counsel’s bare statement; the right of fair hearing and cross-examination remains protected under Article 10-A of the Constitution.â€
“Mere issuance and dishonour of a cheque does not constitute an offence under Section 489-F PPC unless the prosecution first proves the underlying loan or legally enforceable obligation for which the cheque was issued.â€
“A suit for declaration under Section 42 of the Specific Relief Act, 1877, is maintainable only in respect of an existing/pre-existing legal right; where the plaintiff’s title had already been extinguished by acquisition before institution of the suit, no declaration of ownership can be granted.â€
“An accused who voluntarily undertakes to furnish a specified surety or bank guarantee as a condition for confirmation of pre-arrest bail, and obtains the benefit of bail on that basis, cannot subsequently resile from or challenge the same undertaking in the absence of proof of coercion, duress, fraud or misrepresentation.â€
“The ITNE Tribunal has jurisdiction to implement the Wage Board Award and recover unpaid wages; former, contractual or part-time newspaper workers may invoke that jurisdiction if they were employees during the relevant period, but their claims are governed by the three-year limitation prescribed under Article 181 of the Limitation Act, 1908.â€
“In an appeal against acquittal, where the prosecution fails to establish forgery, cheating or use of a forged document through legally admissible and properly proved evidence, and incriminating material is not put to the accused under Section 342 Cr.P.C., the accused is entitled to the benefit of doubt and double presumption of innocence; an acquittal cannot ordinarily be interfered with unless it is perverse or based on gross misreading or non-reading of evidence.â€
“Where investigation and the available record disclose no direct or indirect evidence connecting an accused with fraud, cheating, forgery or use of a forged document, and the accused is shown to be a bona fide purchaser himself deceived in the transaction, acquittal under Section 249-A Cr.P.C. is justified.â€
“An application under Section 20 of the Arbitration Act, 1940 for appointment of an arbitrator must be filed within the prescribed period of limitation; where the contract was terminated and such termination was neither revoked nor the agreement reinstated, an application filed more than three years thereafter is barred under Article 181 of the Limitation Act, 1908.â€
“Dishonour of a cheque, without proof of a legally enforceable obligation, dishonest intention, and issuance of the original cheque, does not constitute an offence under Section 489-F PPC.â€
“In a summary suit under Order XXXVII CPC, limitation for leave to defend cannot commence from defective service of summons; summons must be duly issued in the prescribed form and accompanied by a copy of the plaint.â€
“Repeated failure to produce evidence despite last opportunities, warnings and a specific appellate direction to produce the entire evidence on a fixed date justifies closure of the right to produce evidence.â€
“Where narcotics are recovered from a vehicle under the conscious control of the accused, and the prosecution establishes lawful recovery, representative sampling, an unbroken chain of custody and positive chemical analysis, the conviction under Section 9(c) CNSA is sustainable.â€
“Winding-up proceedings bar independent adjudication of claims against the company; claimant must approach the winding-up Court/official liquidator.â€
“Where co-accused with identical roles stand acquitted, prosecution fails to challenge their acquittal, and no probability of conviction exists, Section 265-K Cr.P.C. permits acquittal at any stage.â€
“A subsequent suit based on a fresh cause of action is not barred by res judicata or Order II Rule 2 CPC merely because an earlier suit between the parties was dismissed for non-prosecution.â€
“A highest bidder in an auction acquires no vested or enforceable right in the property until the bid is finally accepted or confirmed by the competent authority.â€
“A defendant cannot indefinitely avoid filing a written statement through successive applications; a belated objection to territorial jurisdiction is barred where it was not raised at the earliest opportunity and no consequent failure of justice is shown.â€
“Bail once granted cannot be cancelled merely because a penal section carrying a prohibitory punishment was subsequently disclosed or added; cancellation requires exceptional and legally recognized grounds such as misuse of bail, interference with investigation/evidence, abscondence, or a patently illegal bail order.â€
�A private agreement or undertaking not to initiate legal proceedings cannot absolutely bar a party from enforcing statutory rights; under Section 28 of the Contract Act, an agreement in absolute restraint of legal proceedings is void.â€
“Mere registration of an FIR does not authorize placement of a citizen's name on the PCL; restriction on the constitutional right to travel must be strictly supported by law, fall within Rule 22 of the Passport Rules, 2021, and satisfy due-process requirements.â€
“In a bailable offence, bail is a statutory right; procedural lapses or non-appearance cannot defeat the accused’s entitlement to bail.â€
“Where the father is financially incapable and the paternal grandfather is financially capable, the grandfather may be impleaded in the maintenance proceedings to protect the child’s right to maintenance and avoid multiplicity of litigation.â€
“A single consolidated Show Cause Notice under two distinct fiscal statutes is impermissible; proceedings must be initiated separately under the Federal Excise Act, 2005 and Sales Tax Act, 1990.â€
“A territorial-jurisdiction objection must be raised and diligently pursued at the earliest opportunity; a party cannot participate in proceedings and subsequently challenge jurisdiction, particularly without showing failure of justice.â€
“A bidder cannot raise new grounds for the first time in writ jurisdiction, nor challenge a procurement process after waiver/acquiescence, without proving illegality, mala fide or arbitrariness.â€
“A litigant has a right to be heard by the High Court, but no vested right to have his case heard by a particular bench; constitution and entrustment of cases to benches is the exclusive administrative domain of the Chief Justice as Master of the Roster.â€
“A foreign or international debarment recognized under Rule 19(4) of the PP Rules, 2004 operates as a domestic procurement disqualification; being the lowest bidder creates no vested right to contract.â€
A writ petition is ordinarily not maintainable against SECP’s preliminary investigation notices under sections 137 and 139 of the Securities Act, 2015, where the notices provide sufficient particulars, because such provisions are procedural, the investigation is at an initial stage, and the petitioner has an adequate statutory remedy against any subsequent adverse order.
Mere failure or favourable termination of tax/customs proceedings does not establish malicious civil proceedings or entitlement to damages; the plaintiff must prove malice, absence of reasonable and probable cause, and actual damages by credible and specific evidence.
“A bidder who elects the statutory grievance mechanism under Rule 48 of the PP Rules, 2004 cannot abandon it midway and invoke constitutional jurisdiction; judicial review in procurement matters is limited to illegality, arbitrariness, irrationality, procedural impropriety or mala fide.â€
“An educational authority cannot mechanically withdraw a PhD student for being time-barred without considering force-majeure circumstances, administrative delays, women’s constitutional protections, and without passing a reasoned/speaking order.â€
“Compensation for compulsory acquisition must reflect the genuine market and potential value of land—not an outdated revenue classification or mechanical annual-average assessment.â€
“SECP cannot bypass the statutory safeguards of Section 263 by invoking Section 265 on the basis of an individual shareholder's complaint; regulatory investigation must remain within the jurisdiction and procedure prescribed by law.â€
FAMILY PENSION — DIVORCED DAUGHTER — A financially dependent divorced daughter is entitled to family pension on the same footing as an unmarried or widowed daughter; exclusion solely on the basis of divorce is discriminatory and without lawful authority.
“Employees performing mainly managerial, administrative or supervisory functions are not ‘workmen’ entitled to invoke the Payment of Wages Act, 1936; consequently, the Authority under Section 15 has no jurisdiction to adjudicate their wage claims.â€
“Where the bidding documents and Purchase Order expressly permit enhancement of quantity up to 15% during the currency of the contract, and no overall delivery/taking-over certificate has been issued to close the contract, the procuring agency may lawfully issue a repeat/enhancement order within that contractual period.â€
“A corporate entity may sue for defamation, but a profit-making corporation must prove actual or likely serious financial loss affecting its commercial reputation; mere assertion of reputational injury is insufficient.â€
(1) It is also pertinent to expound that payment of pension is not dependent on gainful employment but it operates with certain pre-conditions (2) Purpose of pension is to provide old-age security and economic refuge (3) Service rendered by the employees before the termination of service shall be counted for pensionary benefits under the provisions of KPK Sacked Employees Act, 2012.
Statement
Section 152 CPC is intended to correct: clerical mistakes; arithmetical mistakes; typographical errors; and accidental slips or omissions. It cannot be used to reconsider the merits of a case or introduce a new substantive relief that the court never originally awarded.
The FCC held that the petitioners could not bypass the specific statutory remedies and limitation periods by filing delayed constitutional petitions framed as Article 20 religious-freedom claims; because the challenged government action was traceable to statutory authority and the petitioners had failed to properly challenge the forfeiture within time, the petitions were dismissed.
“Under Section 22 of the Punjab Rented Premises Act, 2009, leave to contest cannot be granted or refused partially; where sufficient grounds for oral evidence exist, leave must be granted, and where leave is refused, the Rent Tribunal must pass the final order.â€
“A dispenser or drug-sale licence does not authorize independent medical practice; unauthorized administration of allopathic treatment constitutes quackery, and the PHC’s authorized Competent Authority can impose a fine under Section 28.â€
“In a Khula case, territorial jurisdiction may be based on the wife’s ordinary residence; an isolated address cannot defeat the entire family proceedings without proper appreciation of evidence and demonstrated prejudice.â€
“‘Public Service’ under Article 259(2) is not limited to unpaid or voluntary civic work; courts cannot rewrite the Constitution or replace the executive’s policy and discretion in awarding civil decorations.â€
“Proof of an earlier agreement to sell does not automatically bind a subsequent purchaser; his bona fide purchase for value without notice must be independently determined.â€
“Impleadment of a pendente lite purchaser does not confer superior title or possession; its rights remain subject to Section 52 of the Transfer of Property Act and the final result of the pending litigation.â€
Unexplained departure from the statutory PERA enforcement mechanism, coupled with FIR delay and uncertainty regarding the petitioners' individual roles, made the case one of further inquiry under Section 497(2), Cr.P.C., justifying confirmation of pre-arrest bail.
A Magistrate's direction requiring police to investigate a matter fairly and according to law, without adjudicating guilt or substantive rights, is administrative/supervisory in nature and is not amenable to criminal revision.
A stranger to an agreement to sell cannot be compelled to specifically perform the contract merely because he claims to be a legal heir or had knowledge of the agreement, unless contractual authority, consent, ratification or another legal nexus is proved.
A Fard Badar cannot be used to extinguish or alter longstanding proprietary rights without notice, lawful inquiry and statutory compliance; the State must compensate established owners whose land it acquires and utilizes for a public purpose.
In a cross-version case arising from the same occurrence, where both parties sustained injuries and it is not possible at the bail stage to determine who was the aggressor, the accused is generally entitled to bail; the question of aggression is to be determined by the Trial Court after recording evidence.
Where no exact date for performance is fixed in an agreement to sell, limitation for a suit for specific performance under the second limb of Article 113 of the Limitation Act starts from the date when the plaintiff receives notice of refusal to perform. Refusal to sign the sale deed can itself constitute sufficient notice of refusal. Once limitation begins to run, a subsequent legal notice cannot restart the limitation period under Section 9 of the Limitation Act.
“Banking decree automatically becomes executable under Section 19(1); no fresh execution petition is required.â€
“Under Article 199, territorial jurisdiction depends on the dominant object and territorial nexus of the impugned act, not merely on the federal status of the respondent.â€
“Seriousness of rape allegation alone cannot defeat bail; where the prosecution's own medical and forensic material creates reasonable doubt, Section 497(2) Cr.P.C. applies.â€
“Reinstatement after acquittal + absence beyond employee's control + no evidence of gainful employment → denial of back benefits requires proper justification.â€
“Defective service + questionable ex parte proceedings → decree vulnerable; technical choice of Section 12(2) instead of Order IX Rule 13 cannot defeat substantial justice.â€
“Government cannot remove Commissioners of an autonomous regulator at will; an unrestricted pleasure power without grounds or due process violates Articles 4 and 10-A.â€
“Lawful tobacco trade does not create a constitutional right to advertise tobacco; Section 7 permits comprehensive advertising restrictions for public health.â€
“Government may change the method of appointment, but it cannot make eligibility depend solely on service affiliation while ignoring qualifications and experience relevant to a specialized post.â€
“Once the final decision is made, the conditional protection of meeting minutes under Section 7(b) ends; continued withholding requires a separate valid exemption under Section 16.â€
“Section 491 Cr.P.C. is for urgent interim custody, not for imposing continuing restrictions on a mother's liberty or regulating long-term custody.â€
“Unexplained trial delay not attributable to the accused creates a statutory right to bail under the third proviso to Section 497(1) Cr.P.C.â€
“An administrative order cannot be retrospectively withdrawn after it has taken effect and created rights, particularly without notice and hearing.â€
“Dower recorded in the Nikahnama cannot be recovered as Badl-e-Khula unless it was actually provided by the husband; a lawful owner's Tamleek remains valid despite absence of formal physical delivery where lawful possession already exists.â€
“Section 491 Cr.P.C. cannot be rejected merely because a minor is not a suckling baby; forcible removal from lawful custody requires judicial examination, with the child's welfare as the paramount consideration.â€
“Under the Punjab Child Marriage Restraint Act, 2026, a minor’s consent does not legalize child-marriage cohabitation; where a cognizable offence is prima facie disclosed, police must investigate and the child’s safety and welfare remain paramount.â€
“An offence punishable with Diyat only does not fall within the prohibitory clause; CDR alone is not conclusive evidence, and after completion of investigation continued custody is unjustified.â€
“Suspension under Section 6 PEEDA is an interim measure, not a penalty; a deputationist's suspension does not require prior approval merely by invoking Section 15, and a writ against such an interim order is premature.â€
“More than two years’ trial delay not attributable to the accused creates a statutory right to bail under the third proviso to Section 497 Cr.P.C.; previous abscondence alone cannot defeat that right.â€
“Subsequent police appreciation of an accused for maintaining peace during Muharram, coupled with bailable/non-prohibitory offences, absence of recovery and failure to show any useful purpose of arrest, may constitute sufficient grounds for confirmation of pre-arrest bail where false implication cannot be ruled out.â€
“In an offence under Section 489-F PPC falling outside the prohibitory clause of Section 497 Cr.P.C., unexplained delay in FIR, absence of supporting witnesses or proof of the alleged cash loan, completion of investigation and absence of any need for further custody justify grant of post-arrest bail.â€
“Suspension under Section 6 of PEEDA is an interim measure independent of Section 15; prior approval of the lending organization is not required before suspending a deputationist, though the lending organization must be informed forthwith.â€
“Where an accused facing a death-punishable offence remains in custody for more than two years without conclusion of trial, and the delay is not attributable to him, the third proviso to Section 497 Cr.P.C. creates a statutory right to post-arrest bail, unless an exception under the fourth proviso is established.â€
When substantial narcotics are recovered from a vehicle being driven by the accused, the driver is prima facie treated as being in control and possession of the recovered substance; therefore, bail may be refused where the offence falls within the prohibitory clause of Section 497 Cr.P.C.
Additional evidence under Order XLI Rule 27 CPC is exceptional, but the Appellate Court must independently examine whether the statutory requirements are satisfied; it cannot reject an application by wrongly treating earlier proceedings concerning different documents as an opportunity to produce the documents subsequently sought.
Section 176(2) Cr.P.C. permits exhumation and fresh medical examination of an already buried body where further examination is reasonably necessary to discover the true cause or manner of death; an executive authority cannot frustrate an operative judicial order directing such examination.
“Offences outside the prohibitory clause + no exceptional circumstance + doubtful ingredients of Sections 406/411 PPC = Bail.â€
“Mere presence at the crime scene without any specific overt act or effective role = Further inquiry under Section 497(2) Cr.P.C. = Bail.â€
“Section 22-A Cr.P.C. must be exercised judicially, not mechanically; where a property dispute is already pending before Civil/Revenue forums, material circumstances must be considered before directing FIR registration.â€
“Dower is the husband’s debt; after his death, it is recoverable from his estate, but the father-in-law is not personally liable without undertaking the obligation.
“Major disciplinary penalty cannot be based on mere suspicion; misconduct must be clearly and legally established on the departmental record.â€
“Preventive proceedings under Sections 107/151 PPC are not a previous FIR or prosecution; therefore, they do not bar a subsequent FIR for a cognizable offence arising from the same occurrence.â€
“A seniority decision known to an employee must be challenged within a reasonable time; additional qualifications do not override seniority-cum-fitness, and stale service claims are barred by laches.â€
“Mere employment in the health sector does not make an employee ‘health personnel’; Health Allowance requires direct involvement in patient care or qualifying health services.â€
“No vested right can arise from an unauthorized promotion order; locus poenitentiae cannot validate an illegal act.â€
“Gold ornaments as the mode of dower do not prove a specific quantity of gold; the claimed weight must be established through the Nikahnama or reliable evidence.â€
“Mere employment in the health sector is not enough; Health Allowance requires qualifying involvement in the actual delivery of health care.â€
A taxpayer cannot be retrospectively treated as a manufacturer-cum-retailer and saddled with sales tax liability on the basis of mere desk analysis; proper statutory audit, jurisdiction, notice and due process are mandatory.
An unconditional withdrawal in revenue proceedings does not necessarily create an absolute bar to restoration; the Board of Revenue, exercising wide revisional powers under Section 164 of the Land Revenue Act, may remand the matter for decision on merits, and such a remand order ordinarily is not open to writ interference.
“A Waqf beneficiary/administrator having a prima facie interest in acquired property may challenge compensation, and where a commission is appointed in connected acquisition cases to determine true market value, the matter may be remanded for fresh determination in the interest of justice.â€
“A dispute concerning school fees and transport charges of a private school falls within the regulatory framework of the KP Private Schools Regulatory Authority Act, 2017, and cannot ordinarily be entertained by the Consumer Court.â€
Rectification under section 221 can correct an apparent legal or factual mistake on the record; it is not confined to clerical or arithmetical errors.
A beneficial amendment to Section 113 raising the minimum-tax threshold to Rs.100 million applies from Tax Year 2017 where the amended statute expressly refers to that year and subsequent years.
Value Added Tax (VAT) or Minimum Value Addition Tax cannot be levied at the import stage on goods whose subsequent local supply is exempt from Sales Tax.
3% Value Addition Tax cannot be imposed at import stage on fruits and vegetables whose subsequent local supply is exempt from sales tax.
Revenue cannot bypass the statutory search-warrant requirement; records unlawfully seized cannot be used to create a tax demand, but a liability voluntarily admitted from an independent source remains recoverable.
Refund of excess duty is mandatory where the claimant proves the tax burden was not passed to the consumer, and statutory bars regarding the "passing on" of duty do not apply to refunds arising from judicial or appellate determinations.
“A pending NCCIA inquiry into alleged online betting/electronic fraud cannot be stopped at its infancy merely because the ICC has its own anti-corruption disciplinary mechanism; the petitioner must cooperate with the lawful state inquiry.â€
“Where delayed reporting, material contradictions, doubtful eyewitness presence, unreliable recovery and an unsubstantiated motive create reasonable doubt, conviction for murder cannot be sustained and the accused is entitled to acquittal.â€
“Section 118(a) of the Negotiable Instruments Act creates a rebuttable presumption of consideration, but it cannot substitute for proof of genuine and conscious execution when the pronote itself is specifically disputed.â€
Driving a passenger bus without the required PSV licence, resulting in deaths through rash and negligent driving, may constitute qatl-bis-sabab under Section 322 PPC; punishment by Diyat alone does not make bail a matter of right.
A penal amendment that increases or changes punishment cannot retrospectively apply to an earlier offence; where the prosecution evidence also creates reasonable doubt requiring further inquiry, post-arrest bail may be granted under Section 497(2) Cr.P.C.
Mere possession of counterfeit currency does not by itself establish an offence under Section 489-B PPC; where evidence only suggests Section 489-C and requires further inquiry, post-arrest bail may be granted.
A compromise in a non-compoundable offence does not amount to legal compounding, but an amicable settlement and the complainant’s unequivocal no-objection may be considered as a relevant circumstance for granting or confirming bail.
Where there is no entrustment and dishonest misappropriation of money, an allegation of retaining commission from BISP beneficiaries may constitute cheating rather than criminal breach of trust under Section 409 PPC, warranting further inquiry and bail.
Cancellation of bail requires strong and exceptional grounds; mere disagreement with a lawful bail order is insufficient where no misuse of bail or perversity in the order is established.
A Rent Controller can recall an ejectment order obtained through fraud or material misrepresentation despite the general exclusion of CPC under the Punjab Rented Premises Act, 2009; execution of such an order does not cure the underlying defect
Fair opportunity in family proceedings does not mean unlimited adjournments; the Family Court must actively control the trial and conclude family disputes within the statutory framework.
Technical electricity-meter disputes fall within the statutory jurisdiction of the Electric Inspector, while a simple billing/calculation dispute must be decided on the documentary and technical evidence available on record.
A wife who proves dissolution on the ground of the husband’s cruelty retains her full dower; a Family Court cannot automatically treat every dissolution as Khula and reduce or forfeit dower.
A first Appellate Court must independently reappraise the evidence and address material grounds under Order XLI Rule 31 CPC; mechanical reproduction or affirmation of the Trial Court’s findings is not sufficient.
A Rent Tribunal cannot curtail the statutory period for filing leave to contest, and an unexplained order treating a timely application as time-barred is a non-speaking order that vitiates the subsequent ejectment proceedings.
Tag Line: The Tribunal's foundational finding regarding the illegality of show cause notice remained unchallenged and consequently attained finality.------All subsequent proceedings founded upon the said notice could not independently survive, rendering the remaining questions academic.
It is a settled principle that discretionary authority cannot be delegated unless the statutory provision creating such authority provides for its delegation
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