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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...
2026 S C M R 74
FEDERATION OF PAKISTAN through Secretary, Ministry of Defence, Rawalpindi and others — Petitioners Versus ROOH UL AMIN — Respondent
Decided Date: Civil Petition No. 4430 of 2022, decided on 13th October, 2025.
Summary: (Against the judgment dated 02.11.2022 of the Federal Service Tribunal, Islamabad in Appeal No. 813(R)CS of 2021). — Ante-dated / proforma promotion — Successive super sessions on the basis of adverse remarks — Grant of promotion in the year 2020 af...
2026 S C M R 69
LARGE TAXPAYERS' OFFICE, LAHORE — Petitioner Versus Messrs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI — Respondent
Decided Date: 2025-September-1
Summary: — S. 129(1)(a) [as amended by Finance Act, 2005] — Assessment order, setting aside of — Powers of Commissioner Inland Revenue (Appeals) — Remanding of matter — Scope — Authorities were aggrieved of remanding of matter by Commissioner Inland Revenue (...
2026 S C M R 60
MUSHTAQ AHMED — Petitioner Versus The STATE — Respondent
Decided Date: Jail Petition No. 853 of 2017, decided on 18th June, 2025.
Summary: (On appeal against the judgment dated 18.10.2017 of the Lahore High Court, Lahore passed in Murder Reference No. 356 of 2014 and Criminal Appeal No. 563-J of 2014). — Ss. 302(b) & 34 — Qatl-i-amd, common intention — Re-appraisal of evidence — Benefi...
2026 S C M R 54
MUHAMMAD MUSHTAQ and others — Petitioners Versus Malik MUMTAZ through L.Rs. and others — Respondents
Decided Date: C.P.L.As. Nos. 4649 of 2022 and 561 of 2023, decided on 12th September, 2025.
Summary: (On appeal against the order/judgment dated 16.11.2022 passed by the Peshawar High Court, D.I.Khan Bench in Civil Revision No. 147-D of 2017). — Ss. 2(d), 5 & 13 — Pre-emption — Distinction between sale and exchange — Transaction recorded in mutatio...
2026 S C M R 47
IMRAN — Petitioner Versus The STATE — Respondent
Decided Date: Jail Petition No. 479 of 2019, decided on 26th September, 2025.
Summary: (On appeal against the judgment dated 26.06.2019 of the Peshawar High Court, Peshawar in Criminal Appeal No. 292-P of 2015). — Ss. 302(b) & 34 — Qatl-i-amd, common intention — Reappraisal of evidence — Benefit of doubt — Motive not proved — Petition...
2026 S C M R 42
AYAZ ALI and another — Petitioners Versus FEDERATION OF PAKISTAN and others — Respondents
Decided Date: Civil Petition No. 1242-K of 2024, decided on 17th July, 2025.
Summary: (Against the order dated 20.11.2024 passed by the High Court of Sindh at Karachi in C.P. No. D-6249 of 2022). — Arts. 25 & 27 — Employment — Recruitment policy — Employment opportunity for sons / daughters of in-service (Regular) deceased and retire...
2026 S C M R 36
MUHAMMAD ASHRAF ANJUM — Appellant Versus SABIR HUSSAIN and others — Respondents
Decided Date: Civil Appeal No. 239-L of 2018, decided on 2nd July, 2025.
Summary: (Against the judgment dated 17.10.2018 passed by the Lahore High Court, Lahore in Civil Revision No. 2220 of 2016). — Ss. 12 & 22 — Contract Act (IX of 1872), S. 55 — Suit for specific performance of agreement to sell — Failure to establish payment ...
2026 S C M R 31
MUHAMMAD AYUB, SHOP MANAGER BATA PAK. LTD and another — Petitioners Versus MUHAMMAD RAHMAN and others — Respondents
Decided Date: Civil Petition No. 5666 of 2024, decided on 29th September, 2025.
Summary: (On appeal against the judgment dated 11.10.2024 passed by the Peshawar High Court, Mingora Bench (Dar-ul-Qaza), Swat, in Writ Petition No. 358-M of 2022). — S. 13(2)(i) — Qanun-e-Shahadat (10 of 1984), Art. 129(g) — Landlord seeking ejectment of te...
2026 S C M R 22
Syed SAAD ALI and another — Appellants Versus FEDERATION OF PAKISTAN through Secretary Ministry and others — Respondents
Decided Date: ----Each case has to be decided on its own facts---Every litigant deserves a fair chance of being heard and the decision of the court must be founded and structured on the facts of the case.
Summary: (On appeal against the judgment dated 12.01.2021 passed by High Court of Sindh, Karachi in Constitutional Petitions Nos. D-2576 and D-3167 of 2020). — S. 27 — Civil Aviation Authority Service Regulations, 2000, Regln.21(1) — Contract employment — Vi...
2026 S C M R 1
AMBREEN AKRAM — Petitioner Versus ASAD ULLAH KHAN and others — Respondents
Decided Date: Civil Petition No. 1107-L of 2015 and Civil Appeal No. 247-L of 2017, decided on 11th September, 2025.
Summary: (Against the judgment dated 28.04.2015 passed by the Lahore High Court, Lahore in W.P. No. 29864 of 2014). — Ss.5, Sched. & 17-A — Muslim Family Laws Ordinance (VIII of 1961), Ss.5 & 9 — Constitution of Pakistan, Arts.14, 25, 35 & 185(3) — Wife's en...
P L D 2026 Supreme Court 64
NAEEM KHAN NIAZI and others — Petitioners Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Interior, Government of Pakistan, Islamabad and another — Respondents
Decided Date: 2025-September-30
Summary: — Promotion — Vacancies arising in 2015 — Departmental Promotion Committee (DPC) delayed for two years by department due to stay orders — Civil servants' right to be considered for promotion from the date of vacancy — Scope — The case of the petition...