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2026 S C M R 201
Messrs WAK LIMITED, MULTAN ROAD, LAHORE — Appellant Versus COLLECTOR CENTRAL EXCISE AND SALES TAX LAHORE (NOW COMMISSIONER INLAND REVENUE LTU, LAHORE) and others — Respondents
Decided Date: 2025-September-11
Summary: — Ss. 36(1), 36(2) & 36(3) 'second proviso' — Central Excises Act (I of 1944), S.33(3) — Timeframe for passing order-in-original consequent to a show cause notice — Failure in adhering to such mandatory timeframe by the authorities — Effect — Order-i...
2026 S C M R 197
JAHANGIR alias Jangu — Petitioner Versus The STATE — Respondent
Decided Date: Jail Petition No. 286 of 2020, decided on 3rd September, 2025.
Summary: (On appeal against the judgment dated 23.05.2015 passed by the Lahore High Court, Lahore in Criminal Appeal No. 409-J of 2012). — Ss. 302(b) & 392 — Qatl-i-amd and robbery — Re-appraisal of evidence — Concurrent running of sentences — Accused was co...
2026 S C M R 190
SINDH IRRIGATION and DRAINAGE AUTHORITY — Appellant Versus PROVINCE OF SINDH and another — Respondents
Decided Date: Civil Appeal No. 80-K of 2022, decided on 24th July, 2025.
Summary: (On appeal from the Judgment dated 03.10.2019 passed by the High Court of Sindh, Karachi in High Court Appeal No. 88 of 2013). — Ss.3, 5 & First Sched. Arts. 151 & 156 — Arbitration Act (X of 1940), S.17 — Time-barred appeal against award made rule ...
2026 S C M R 182
AZHAR IQBAL and 3 others — Petitioners Versus The STATE through P.G Punjab, Lahore and others — Respondents
Decided Date: Criminal Petitions Nos. 189, 92-L of 2020 and 1810-L of 2019, Crl. M.A. No. 2165 of 2025 in Crl.P.No.1810-L of 2019 and Crl.M.A. No. 2166 of 2025 in Crl.P.No.92-L of 2020, decided on 2nd October, 2025.
Summary: (On appeal against the judgment dated 04.12.2019 passed by the Lahore High Court, Lahore in Crl. Appeal No. 3827 of 2015 and Capital Sentence Reference No.01-T of 2016). — S. 302(b) — Constitution of Pakistan, Art. 185(3) — Petition for leave to app...
2026 S C M R 171
Mrs. TASNEEM ABBAS — Appellant Versus ADDITIONAL DISTRICT JUDGE, LAHORE and others — Respondents
Decided Date: C.A. No. 132-L of 2013, decided on 10th September, 2025.
Summary: (Against the judgment dated 07.05.2012 of the Lahore High Court, Lahore passed in W.P. No. 28906 of 2011). (a) Punjab Rented Premises Ordinance (XXI of 2007) — [since repealed] — Ss. 5(2), 8 & 9(a) — Punjab Rented Premises Act (VII of 2009), S.15 — ...
2026 S C M R 163
QAISER — Petitioner Versus The STATE — Respondent
Decided Date: Jail Petition No. 940 of 2017, decided on 22nd September, 2025.
Summary: (On appeal against the judgment dated 05.12.2017 passed by the Lahore High Court, Lahore in Murder Reference No. 64 of 2015 and Criminal Appeal No. 155 of 2015). — S.302(b) — Qatl-i-amd — Re-appraisal of evidence — Medical evidence — Blackening arou...
2026 S C M R 152
Messrs TRIO INDUSTRIES (PVT) LIMITED — Petitioner Versus BABU SHER and others — Respondents
Decided Date: C.P.L.A. No. 451-K of 2023, decided on 2nd June, 2025.
Summary: (On appeal against the judgment, dated 31.01.2023 passed by the High Court of Sindh, Karachi in Constitutional Petition No. D-1134 of 2022). — Ss.2(g), 3, 14, S.O. 15 & Sched. — Sindh Industrial Relations Act (XXIX of 2013), Ss.34(7), 47(3) & 48(3) ...
2026 S C M R 145
MUHAMMAD RASHID and another — Petitioners Versus The STATE through DAG and another — Respondents
Decided Date: Criminal Petitions Nos. 143 and 359 of 2023, decided on 3rd October, 2025.
Summary: (On appeal against the judgment dated 23.01.2023 of the Lahore High Court, Rawalpindi Bench in Criminal Appeals Nos. 521 and 527 of 2019). — Ss. 409, 420, 468 & 471 — Prevention of Corruption Act (II of 1947), S. 5(2) — Criminal breach of trust, che...
2026 S C M R 141
Messrs ALLAMA IQBAL OPEN UNIVERSITY — Petitioner Versus COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, REGIONAL TAX OFFICE, ISLAMABAD — Respondent
Decided Date: 2025-October-9
Summary: — Ss. 11(4) & 11(4A) [as introduced through Finance Act, 2016] — Withholding agent, responsibility of — Introduction of provision of law — Applicability at relevant time — Scope — Petitioner (Allama Iqbal Open University /AIOU) being a university was...
2026 S C M R 138
ABDUL MAJEED and others — Petitioners Versus Haji HAQ NAWAZ — Respondent
Decided Date: C.P.L.A. No. 1010-L of 2014, decided on 27th October, 2025.
Summary: (On appeal against the order/judgment dated 19.06.2014 passed by the Lahore High Court, Lahore in C.R. No. 1147 of 2008). — S.13 — Pre-emption — Talb-i-Muwathibat (immediate demand/jumping demand), execution of — The sole issue was whether the respo...
2026 S C M R 135
ABDUL MATEEN MEHBOOB — Petitioner Versus The STATE — Respondent
Decided Date: Criminal Petition No. 104-K of 2025, decided on 24th July, 2025.
Summary: (Against the order dated 12.05.2025 passed by High Court of Sindh, Karachi, in Crl. B.A. No. 1007 of 2025). — S. 497(2) — Control of Narcotic Substances Act (XXV of 1997), Ss. 2 (za) & 9 [as amended by Control of Narcotic Substances (Amendment) Act ...
2026 S C M R 130
COMMISSIONER INLAND REVENUE, LAHORE — Petitioner Versus Messrs COCA COLA PAKISTAN LIMITED, LAHORE — Respondent
Decided Date: 2025-October-3
Summary: — Ss. 21(c) & 153 — Rebate granted by taxpayer to its customer for exclusive sale of products — Department treating rebate as payment for advertising services — Effect — Question raised whether such rebate attracted withholding tax — Deduction of tax...
2026 S C M R 122
UMER JAN — Petitioner Versus The STATE through AG, Khyber Pakhtunkhwa — Respondent
Decided Date: Jail Petition No. 554 of 2023 and Criminal Petition No. 127 of 2023, decided on 19th August, 2025.
Summary: (Against the judgment(s) dated 07.09.2022 in Cr.A. No. 116-B of 2021 and Cr.A. No. 117-B of 2021, passed by the Peshawar High Court, Bannu Bench). — Ss. 302(b), 324 & 34 — Khyber Pakhtunkhwa Arms Act (XXIII of 2013), S. 15 — Qatl-i-amd, attempt to c...
2026 S C M R 115
MUHAMMAD DAUD and another — Petitioners Versus The STATE and another — Respondents
Decided Date: Crl. P.L.As. Nos. 537 and 559 of 2025, decided on 19th June, 2025.
Summary: (Against the order dated 28.04.2025 passed by Lahore High Court, Rawalpindi Bench, Rawalpindi in Crl.Misc. No. 1865-B of 2025 and Crl. Misc. No. 1864-B of 2025). — S. 497 — Control of Narcotic Substances Act (XXV of 1997), Section 9(c) — Possession ...
2026 S C M R 105
SAEED AHMED — Petitioner Versus NESTLE PAKISTAN LIMITED and others — Respondents
Decided Date: ----Disciplinary proceedings---Misconduct---Burden of proof---Employer's obligation to prove misconduct---Scope---In the disciplinary proceedings under the Industrial Relations Laws, the primary burden rests on the employer to prove the misconduct so that the matter be decided on preponderance of the evidence which is so clear, credible and gives support to the finale with little room for doubt---By and large, when any employee challenges his termination or dismissal from service, the burden often shifts upon the employer to establish that the action was based on independent, unbiased and logical reasons and while terminating the employee or dismissing the employee from service, the principle of natural justice and due process was religiously followed and the employer has to produce substantial evidence to persuade the court that the decision was not motivated by any revenge, bias and/or with any prejudiced aspiration---To prove the guilt on the charges of misconduct is a serious matter and at least for the delinquent, the stakes are much higher than the employer, therefore, before declaring guilty, due diligence should be made.
Summary: (On appeal from the Judgment dated 11.10.2022 passed by the High Court of Sindh, Karachi in C.P. No. D-4469 of 2019). — Sched., S.Os. 1(b) & 12 — Disciplinary proceedings — Submitting a fake medical expenses bill, allegation of — Inquiry officer fai...
2026 S C M R 101
DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) — Petitioner Versus ALTAF HUSSAIN and another — Respondents
Decided Date: 2025-May-29
Summary: — S. 179(4) — Sales Tax Act (VII of 1990), S. 74 — Adjudication of cases in custom matters — Extension of time, granting of — Board of Revenue, powers of — Scope — Extension of time can only be granted by FBR in "exceptional circumstances" — The case...
2026 S C M R 99
BINYAMEEN — Petitioner Versus The STATE through A.G. Khyber Pakhtunkhwa and another — Respondents
Decided Date: Criminal Petition No. 1055 of 2025, decided on 28th August, 2025.
Summary: (On appeal against the order dated 28.04.2025 of the Peshawar High Court, Abbottabad Bench passed in Crl. Misc. (BA) No. 193-A of 2025). — S. 497 (2) — Penal Code (XLV of 1860), Ss. 302 & 324 — Qatl-i-amd and attempt to commit qatl-i-amd — Bail, gra...
2026 S C M R 92
IRFAN ALI PITAFI and others — Petitioners Versus SECRETARY (COLLEGES) EDUCATION DEPARTMENT SINDH and others — Respondents
Decided Date: C.P.L.As. Nos. 915-K, 916-K, 917-K, 944-K, 946-K, 948-K to 1004-K, 1019-K to 1025-K, 1028-K to 1037-K, 1065-K to 1071-K, 1088-K to 1089-K of 2024 and C.P.L.A No. 2-K of 2025, decided on 3rd June, 2025.
Summary: (Against the Judgment dated 27.08.2024 passed by the Sindh Service Tribunal at Karachi in Appeals Nos. 1267/2021, 1305/2021, 634/2019, 1200/2021, 144/2022, 125/2019, 1011/2019, 11/2020, 30/2020, 92/2020, 94/2020, 95/2020, 96/2020, 97/2020, 98/2020, 1...
2026 S C M R 87
IRSHAD KHAN — Petitioner Versus The STATE — Respondent
Decided Date: Cr.P.L.A. No. 219-P of 2023, decided on 12th August, 2025.
Summary: (Against the judgment dated 16.11.2023 passed by the Peshawar High Court, Peshawar in Criminal Appeal No. 787-P of 2022). — Criminal proceedings — Maxim "communi observantia non estrecedendum" — Applicability — Principle of criminal jurisprudence ar...
2026 S C M R 77
ALI ADNAN SHEIKHA — Petitioner Versus I.G. POLICE SINDH and others — Respondents
Decided Date: Cr.P.L.A. No. 147-K of 2025, decided on 5th September, 2025.
Summary: (Against order dated 29.05.2025, in Criminal Miscellaneous Application No. 655 of 2024, passed by Single Judge High Court of Sindh, Karachi). — Ss. 173, 190 & 195 — Penal Code (XLV of 1860), S. 182 — False information — Proof — Acquittal in criminal...