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PTD 2026 Supreme Court of Pakistan

2026 P T D 90

COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE Versus Messrs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI
Decided Date: Civil Petition No. 339-L of 2023, decided on 1st September, 2025.
Summary: (Against the order dated 21.11.2022 of the Lahore High Court, Lahore passed in I.T.R. No. 71408 of 2022). — S. 129(1)(a) [as amended by Finance Act, 2005] — Assessment order, setting aside of — Powers of Commissioner Inland Revenue (Appeals) — Reman...
PTD 2026 Supreme Court of Pakistan

2026 P T D 29

COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs COCA COLA PAKISTAN LIMITED, LAHORE
Decided Date: C.P.L.A. No. 2845-L of 2022, decided on 3rd October, 2025.
Summary: (Against the judgment dated 16.06.2022 passed by the Lahore High Court, Lahore in P.T.R. No. 349 of 2010). — Ss. 21(c) & 153 — Rebate granted by taxpayer to its customer for exclusive sale of products — Department treating rebate as payment for adve...
PLD 2026 High Court

P L D 2026 Supreme Court 53

PROVINCE OF PUNJAB through the District Collector, Bhakkar — Petitioner Versus MUHAMMAD CHIRAGH and others — Respondents
Decided Date: 2025-August-22
Summary: — Ss. 25 & 28 — Constitution of Pakistan, Arts.10-A & 185(3) — Deficiency in payment of court-fee — Inadequately stamped memorandum of appeal — Effect — Consequent rejection of appeal — Legality — Courts to allow rectification of deficiency in court-...
CLD 2026 Supreme Court of Pakistan

2026 C L D 642

Messrs ZHONGZING TELECOM PAKISTAN (PVT.) LIMITED — Petitioner Versus The IMPERIAL ELECTRIC COMPANY (PVT.) LIMITED — Respondent
Decided Date: 2025-November-13
Summary: — S.14 — Limitation Act (IX of 1908), First Sched., Arts.178 & 181 — Arbitral award — Filing before the court — Limitation — Filing of award by arbitrator himself — Effect — Objection that filing was barred by limitation — Legality — Distinction from...
CLD 2026 Supreme Court of Pakistan

2026 C L D 493

MCB BANK LIMITED — Appellant Versus UZMA TEHREEM and others — Respondents
Decided Date: 2025-May-29
Summary: — S. 22(1) — Appeal, filing of — Limitation — Office objection by Appellate Court not complied with — Effect — Record reveals that respondents/customers filed appeal against the judgment and decree passed by the Single Bench of High Court without aff...
CLD 2026 Supreme Court of Pakistan

2026 C L D 408

FEDERATION OF PAKISTAN through Ministry of Water and Power and another — Appellants Versus SPENCER POWERGEN COMPANY OF PAKISTAN LIMITED — Respondent
Decided Date: 2025-October-2
Summary: — Arts. 185(3) & 199 — Establishment and operation of a 330 MW 'private thermal power project' — Premature invalidation of 'letter of support' by 'Private Power and Infrastructure Board' (PPIB) — Encashment of performance guarantee (PG), challenge to...
PLD 2026 High Court

P L D 2026 Supreme Court 49

through representative — Petitioner Versus Syed WALI SHAH and others — Respondents
Decided Date: 2025-October-17
Summary: — O. XXVII, R.8-A, O.XXI, R.23-A, O.XLI, Rr. 5, 6 & S. 47 — Land Acquisition Act (I of 1894), Ss.18, 30 & 31 — Constitution of Pakistan, Art.185(3) — Respondents' land acquired — Compensation enhanced in favour of land owners — Execution application ...
PLD 2026 High Court

P L D 2026 Supreme Court 42

ABRAR HUSSAIN — Petitioner Versus Mst. BIBI SHAHIDA and others — Respondents
Decided Date: 2025-August-29
Summary: — S. 42 — Inheritance — Dispute regarding right of inheritance in the property left by predecessor-in-interest who passed away two-decades ago — Daughter of the deceased claiming her share of inheritance — Male heir claiming property was gifted to hi...
PLD 2026 High Court

P L D 2026 Supreme Court 308

MUHAMMAD ASLAM CHATTHA — Appellant Versus SHEHNAZ AKHTAR ZAHOOR AHMED and another — Respondents
Decided Date: C.A. No. 1413 of 2021, decided on 18th November, 2025.
Summary: (On appeal against the order dated 29.09.2020 passed by the Islamabad High Court, Islamabad in Writ Petition No. 431 of 2019). — S.5, Sched. — Limitation Act (IX of 1908), Ss. 23 & First Sched., Art.120 — Constitution of Pakistan, Art.185(3) — Suit ...
PLD 2026 High Court

P L D 2026 Supreme Court 302

Mst. NAILA JAVED and another — Petitioners Versus NASIR KHAN and others — Respondents
Decided Date: Civil Petition for Leave to Appeal No. 3767 of 2025, decided on 12th January, 2026.
Summary: (Against judgment dated 30.06.2025 passed by the Peshawar High Court, Abbottabad Bench in Writ Petition No. 1527-A of 2019). — S.2(ii-a) — Muslim Family Laws Ordinance (VIII of 1961), S.6 — Suit for dissolution of marriage — Cruelty as a ground — Co...
PLD 2026 High Court

P L D 2026 Supreme Court 296

ASSISTANT COMMISSIONER INLAND REVENUE UNIT III ZONE-CANTT, RTO, RAWALPINDI and others — Petitioners Versus UMER TARIQ KHAN — Respondent
Decided Date: C.P.L.A. No. 1990 of 2025, decided on 27th January, 2026.
Summary: (Against order dated 10.03.2025 of the Lahore High Court, Rawalpindi Bench, Rawalpindi, passed in S.T.R. No. 49 of 2024). — Art. 189 — Sales Tax Act ( VII of 1990, Ss. 11(5), first proviso & 11G(2) — Law settled by judgments of superior courts — Bin...
PLD 2026 ----Arts.175-F(1)(c) inserted through Constitution (Twenty-seventh Amendment) Act (XXXII of 2025) & 185(3)---Civil petition for leave to appeal before the Supreme Court---Maintainability Post---Twenty-seventh Constitutional amendment---Office objection---Matter relating to rent proceedings---No appeal lay before Supreme Court in rent matters, objection of---Legality---Rent matter not being expressly excluded from appellate jurisdiction of Federal Constitutional Court---Effect---Overruling of objection---Scope---Briefly, present petition for leave to appeal was filed against the High Court judgment passed under Article 199 of the Constitution in a rent matter, where the office objected that after Article 175F (27th Amendment), the High Court was the final forum and no appeal lay to the Supreme Court---Held: The proviso to Article 185(3), which provided that "no appeal shall lie to the Supreme Court in cases to which clause (1) of Article 175F applies", made it evident that the bar on the appellate jurisdiction of Supreme Court was confined only to those cases which, in fact, fell within the ambit of Article 175F(1)---Since rent and family matters stood expressly excluded from the applicability of Article 175F(1)(c), such cases could not be regarded as cases to which Article 175F applied---Consequently, petitions arising out of rent and family matters were not barred from the appellate jurisdiction of the Supreme Court under Article 185(3), subject to the grant of leave---The objection raised by the Office, premised on the petition arising out of a rent matter, was misconceived and was rightly overruled---In view of the express exclusion of rent matters from the scope of Article 175F(1)(c), such cases could not be regarded as falling within Article 175F(1)---The proviso to Article 185(3) was, therefore, not attracted, and the present petition was maintainable, in circumstances.

P L D 2026 Supreme Court 291

Messrs MOON DENTAL CLINIC, ISLAMABAD and another — Petitioners Versus ADDITIONAL DISTRICT JUDGE, ISLAMABAD-WEST and another — Respondents
Decided Date: CUO No. 1 of 2025 in C.P.L.A. No. Nil of 2025, decided on 12th December, 2025.
Summary: (Office objection). — Arts.175-F(1)(c) [inserted through Constitution (Twenty-seventh Amendment) Act (XXXII of 2025)] & 185(3) — Civil petition for leave to appeal before the Supreme Court — Maintainability Post — Twenty-seventh Constitutional amend...
PLD 2026 High Court

P L D 2026 Supreme Court 288

SAJID KHAN and 3 others — Petitioner Versus The STATE through Special Prosecutor ANF — Respondent
Decided Date: Criminal Petition No. 46 of 2025, decided on 10th October, 2025.
Summary: (Against the order/judgment dated 23.12.2024 passed by the Peshawar High Court, Peshawar in Criminal Appeal No. 380-P of 2024). — S.9(a) — Khyber Pakhtunkhwa Control of Narcotic Substances Act (XXXI of 2019), S.9 — Constitution of Pakistan, Art.143 ...
PLD 2026 High Court

P L D 2026 Supreme Court 283

MUHAMMAD SHAFIQUE KHAN and others — Petitioners Versus MADRISA TALEEM-UL-QURAN KHAIRUL MADARIS, MULTAN and another — Respondents
Decided Date: 2026-January-15
Summary: — Arts.172 & 185(3) — Private dispute viz. ownership of suit property — High Court declaring the property as 'escheat' and directing Government to take over possession, challenge to — Legality — Jurisdictional overreach by High Court — Brief facts we...
PLD 2026 High Court

P L D 2026 Supreme Court 37

ALLAH DIWAYA and others — Petitioners Versus DIRECTOR EDUCATION QUETTA and others — Respondents
Decided Date: 2025-October-24
Summary: — Arts.4, 9, 10A, 25 & 212(3) — Abscondence in criminal proceedings — Person's status as a proclaimed offender — Effect upon his right to pursue civil or service remedies — Its legal consequences would be confined to the criminal sphere only — Crimin...
PLD 2026 High Court

P L D 2026 Supreme Court 280

Agha ABID MAJEED KHAN — Petitioner/Applicant Versus IDREES AHMED and another — Respondents
Decided Date: 2026-February-18
Summary: — S.51 — Constitution of Pakistan, Art.185(3) — Execution of money decree — Blocking of CNIC of judgment debtor, challenge to — Powers of Executing Court, scope of — Whether deprivation of civil identity was permissible in execution of a money decree...
PLD 2026 High Court

P L D 2026 Supreme Court 269

PROVINCE OF PUNJAB through District Officer Revenue / Collector District Bhakkar and 3 others — Petitioners Versus ZULFIQAR and 8 others — Respondents
Decided Date: 2026-January-20
Summary: — Ss. 42 & 54 — Qanun-e-Shahadat (10 of 1984), Arts. 72, 117 & 120 — Suit for declaration and injunction — Document, proof of — Onus to prove — Respondents / plaintiffs claimed to be owners in possession of suit land purchased from an earlier allotte...
PLD 2026 Supreme Court of Pakistan

P L D 2026 Supreme Court 251

ZAHIR ZAKIR JAFFAR and 3 others — Petitioners Versus The STATE and others — Respondents
Decided Date: 2025-May-20
Summary: — Murder case — Circumstantial evidence — Scope — Punishment can be imposed based on circumstantial evidence — Such punishment is subject to rigorous standards and principles — Conviction exclusively on the basis of circumstantial evidence is not pro...
PLD 2026 Supreme Court of Pakistan

P L D 2026 Supreme Court 238

Dr. MUHAMMAD ASIF — Petitioner Versus Dr. SANA SATTAR and others — Respondents
Decided Date: 2025-May-16
Summary: — S. 17 — United Nations Convention on the Rights of the Child (UNCRC), 1989, Arts. 3 & 12 — Phrases "welfare of minor" and "best interests of the child" — Harmonizing two phrases — Phrase "welfare of the minor" can no longer be confined to its colon...
PLD 2026 High Court

P L D 2026 Supreme Court 222

ZUNAIR YOUNAS and another — Petitioners Versus The STATE through P.G., Punjab and another — Respondents
Decided Date: 2025-April-22
Summary: — S. 161 — Qanun-e-Shahadat (10 of 1984), Art. 140 — Statements under section 161, Cr.P.C. are not admissible except for limited purpose of contradiction under Article 140 of Qanun-e-Shahadat, 1984. — 'Discovery' and 'recovery' — Distinction stated....

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