Home Maxims & Terms Incidental meaning in Urdu
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Incidental

Incidental legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2026 PLD 262 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Vested rightMeaning and scope

Rights are vested when the right to enjoyment, present or prospective, has become the property of some particular person or persons as a present interest

A vested right is a title to the present or future enjoyment of property, or to the present or future enforcement of a demand or a legal exemption from a demand by another

The right must be immediate, absolute, complete, unconditional and independent of a contingency

Accordingly, a mere expectancy of future benefit or a contingent interest founded on the anticipated continuance of existing laws, does not constitute a vested right

Inchoate rights, which have not been acted upon, are not vested rights

Moreover, a vested right may not arise at a time when there is no possibility of enforcing a claim under the existing law

In certain cases, a distinction is drawn between an existing right and a vested right and it is said that the rule against retrospective construction is applied only to save vested rights and not existing rights

The expression 'vested right' means an absolute or indefeasible right

The claim based on the vested right or settled expectation to obtain sanction cannot be set up against statutory provisions

It is a right which cannot be taken away without the consent of the owner

Such rights may arise from contract or statute and from the operation of law

The right to take advantage of a statute cannot be held to be a vested right.

2022 PLD 18 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Healthcare", meaning of

"Healthcare" was the field concerned with the maintenance or restoration of the health of the body or mind and covered a broad spectrum

"Healthcare" has come to mean every aspect, service, and device for taking care of the people's health; and signified a system which was efficient, effective, responsive, and accountable.

2016 SCMR 69 SUPREME-COURT Judicial Precedent
"Fine"

Definition and meaning.

2016 SCMR 69 SUPREME-COURT Judicial Precedent
"Penalty"Meaning and scope

Penalty implied a loss, disability or disadvantage of some kind visiting a person or his property on account of his own actions or omissions

Penalty had both criminal and civil dimensions; in the former, it denoted a punishment imposed on a wrongdoer in the form of term of imprisonment or a sum of money exacted from him for violation of the law, while in civil law, it may arise from a breach of statutory duty or a contractual obligation with its inherent limitations and peculiar remedies.

2016 PLD 151 SUPREME-COURT Judicial Precedent
'Selection"

Definition.

2016 CLC 377 PESHAWAR-HIGH-COURT Judicial Precedent
"Application"

Meaning.

2016 CLC 377 PESHAWAR-HIGH-COURT Judicial Precedent
"Petition"

Meaning.

2016 PLD 872 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
'Decision'/'recommendation'Two expressions 'decision' and 'recommendation' have different connotations

'Decision is a binding adjudication of rights and claims between two or more persons whereas 'recommendation' denotes something in the nature of a suggestion.

2016 PTD 296 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Void", "void ab initio", "voidable", "illegal" and "irregular orders"Distinction

Term 'void order' means when it is made by Court, Tribunal or other authority which had no jurisdiction either as regards the subject matter, pecuniary value or territorial limits

Such an order has been described as amounting to 'usurpation of power unwarranted by law' and accordingly nullity in law

Order made by a court or authority having necessary jurisdiction is not an order void ab initio but an order which may be set aside on sufficient cause being shown in that behalf

Void act must also be distinguished from illegal or irregular act

Void act is an act without jurisdiction and nullity; an illegal or irregular act is an act within jurisdiction and is not void

Court or Tribunal acts illegally when it acts in breach of some law and with material irregularity when it commits some error of procedure in the course of trial.

2016 PLD 35 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Surcharge"

Meaning.

2016 PCrLJ 275 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Unnecessary"

Definition and explanation.

2016 PCrLJ 275 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Vexatious"

Definition and explanation.

2016 MLD 337 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Agreement of sale and agreement to sell"Meaning

"Agreement of sale" was not merely an obligation to sell but an obligation on the part of other party to purchase while "agreement to sell" was simply an obligation on the part of vendor or promisor to complete his promise of sale.

2016 CLC 408 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
'Mala fide'

Meaning.

2016 CLC 408 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Term 'status-quo order'

Meaning.

2016 PLD 179 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Substantial

Meaning.

2016 CLC 111 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
`Attest'

Definition.

2016 PLC(CS) 296 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Decision"

Meaning.

2016 PLC(CS) 296 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Right of fair trialMeaning

Fair trial would mean right to proper hearing by an unbiased forum.

2016 PLD 101 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Nomination"Meaning

Nomination meant the act or instance of appointment of a person to an office.

2016 PLD 101 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Constituency"Meaning

Constituency meant the whole body of voters who elected one representative, or the people who lived in and voted in a particular district, or a body of citizens dwelling in a defined area and entitled to elect a representative

Constituency was a territorial or geographical compact where a group of voters held an election to elect a representative.

2016 PLD 101 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
"Local Government"MeaningLocal government is an administrative body for a small geographic area, such as a city, town, county, or state

Local government will typically only have control over their specific geographical region, and cannot pass or enforce laws that will affect a wider area

Local governments could elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale.

2016 YLR 577 KARACHI-HIGH-COURT-SINDH Judicial Precedent

'Confession', dictionary meaning and juristic interpretation.

2016 PLD 26 KARACHI-HIGH-COURT-SINDH Judicial Precedent
'Nuisance'Meaning and scopeWord 'nuisance' is derived from French word 'Nuire' which means to injure, hurt or harmLiterally term 'nuisance' means a thing, or a situation that is annoying or causing trouble

While using said term in respect of law, it is a behavior of somebody that annoys other people, and that court of law can order the person to stop

In liberal sense, anything that endangers life or health, gives offences to sense, violates laws of decency, or obstructs reasonable and comfortable use of property would constitute 'nuisance'.

2016 PCrLJ 366 KARACHI-HIGH-COURT-SINDH Judicial Precedent
'Prima facie'

Connotation.

2016 PLD 19 KARACHI-HIGH-COURT-SINDH Judicial Precedent
'Public Importance'Definition and scope

Expression 'public importance' is not capable of any precise definition, and same therefore, can only be defined by process of judicial inclusion or exclusion

Each case has to be judged in its circumstance as to whether question of public importance is involved

Public importance must include a purpose or aim in which general interest of community, as opposed to particular interest of individual, directly or widely is concerned.

2016 PLD 19 KARACHI-HIGH-COURT-SINDH Judicial Precedent
'Public interest'Meaning and Scope

'Public interest' has been considered as core of democratic theories of government and often paired with two other concept, convenience and necessity, which means welfare or well-being of general public

'Public interest' is very wide expression and embraces public security, public order and public morality

Expression 'Public Interest' in common parlance means an act beneficial to general public

Action taken in public interest necessarily means an action taken for public purpose.

2016 CLC 392 KARACHI-HIGH-COURT-SINDH Judicial Precedent
'Ex parte'

Meaning.

2016 CLC 392 KARACHI-HIGH-COURT-SINDH Judicial Precedent
Summons

Meaning and scope.

2016 PLD 105 KARACHI-HIGH-COURT-SINDH Judicial Precedent
'And'Connotation

In its conjunctive sense, word 'and' is used to conjoin words, clauses, or sentences expressing the relation of addition or connection and signifying that something is to follow.

2016 PLD 1 KARACHI-HIGH-COURT-SINDH Judicial Precedent
"Obeisance"Connotation

"Obeisance" means respectfulness of manner or bearing; deference; homage; submission.

2016 PLD 32 ISLAMABAD Judicial Precedent
"Public Interest"Connotation

Term 'Public interest' connotes interest of a large group or segment of society and is contraindicative of an interest which vests in an individual or a smaller group of persons.

2015 SCMR 1097 SUPREME-COURT-OF-UK Judicial Precedent
"Recklessness"

Meaning.

2015 PLD 31 SUPREME-COURT-AZAD-KASHMIR Judicial Precedent
"Abridge"

Meaning.

2015 PLD 31 SUPREME-COURT-AZAD-KASHMIR Judicial Precedent
"Law"Scope

Term "law" not only included the laws made by the 'legislative bodies' but also included 'judge made law'.

2015 YLR 170 SUPREME-COURT-AZAD-KASHMIR Judicial Precedent
"Cruelty"Meaning

"Cruelty" might be mental or physical.

2015 PLC(CS) 354 SUPREME-COURT-AZAD-KASHMIR Judicial Precedent
"Material facts"

Definition and scope.

2015 PLD 1 SUPREME-COURT-AZAD-KASHMIR Judicial Precedent
"Sufficient cause"Meaning

"Sufficient cause" was such a cause which was beyond the control of a party.

2015 SCMR 1550 SUPREME-COURT Judicial Precedent
"Judgment"

Definition.

2015 SCMR 1494 SUPREME-COURT Judicial Precedent
"Notwithstanding"

Meaning.

2015 SCMR 1406 SUPREME-COURT Judicial Precedent
"Negligence"

Definition.

2015 SCMR 1142 SUPREME-COURT Judicial Precedent
"Corroborating evidence"

Meaning.

2015 SCMR 456 SUPREME-COURT Judicial Precedent
"Gallantry"

Meaning.

2015 PTD 2210 SUPREME-COURT Judicial Precedent
"Notwithstanding"

Meaning. [p. 2227] K Black's Law Dictionary Ninth Edition ref. Khalid Anwar, Senior Advocate Supreme Court and M.S. Khattak, Advocate-on-Record for Appellant.

2015 CLD 1482 SUPREME-COURT Judicial Precedent
"Notwithstanding"

Meaning.

2015 PLD 401 SUPREME-COURT Judicial Precedent
Amendment

Definition and meaning.

2015 PLD 401 SUPREME-COURT Judicial Precedent
Amendment

Meaning.

2015 PLD 401 SUPREME-COURT Judicial Precedent
Proviso

Definition.

2015 PLD 401 SUPREME-COURT Judicial Precedent
Political question

Definition.

2015 PLD 401 SUPREME-COURT Judicial Precedent
Representatives

Meaning and connotation.

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Precedents & Case Laws citing "Incidental"

CLC 1988
Execution Appeal No.8-B of 1986, heard on 9th February, 1988.

1988 C L C 1604

HABIB BANK Ltd.‑‑Decree‑Holder Versus Messrs KOHINOOR COTTON MILLS Ltd. and 4 others‑‑Judgment‑Debtors

Court: Lahore
PCRLJ 2016
2015-July-1

2016 P Cr

ASGHAR ALI — Petitioner Versus NATIONAL ACCOUNTABILITY BUREAU and others — Respondents

Court: Lahore
PLD 1963
Civil Reference No. 266 of 1960, decided on 21st January 1963.

P L D 1963 (W

COMMISSIONER OF INCOME-TAX-Applicant Versus SHABIR & Co.-Respondent

Court: Income-tax Act (XI of 1922), S. 10 (2)-Enumeration of deduc tions not exhaustive-Loss by robbery-Accountant of assessee robbed on way to deposit customs dues-Loss of money-Expenses on tracing miscreants-Whether incidental to carrying on of busi ness - Principles discussed - 1960 P T D (Trib.) 582 dissented from.
PTD 1983
Income‑tax Reference No. 192 of 1973, decided on 27th April, 1982

1983 P T D 379

COMMISSIONER OF INCOME‑TAX, POONA Versus MESSRS P. V. GORE & CO., POONA

Court: Bombay High Court (India)
PTD 1963
Civil Reference No. 266 of 1960, decided on 21st January 1963.

1963 P T D 395

COMMISSIONER OF INCOME‑TAX‑Applicant Versus SHABIR & Co.‑Respondent

Court: Karachi Pakistan
PTD 1964
Case Referred No. 44 of 1960, decided on 19th October 1962.

1964 P T D 271

MADURI RAJESHWAR Versus COMMISSIONER OF INCOME‑TAX, ANDHRA PRADESH.

Court: Andhra Pradesh (India)
PLD 1962
Civil Reference Case No. 4 of 1958, decided on 11th April 1962.

P L D 1962 (W

Court:
PTD 1994
Section 28(i) of the Income Tax Act, 1961, read with section 4 imposes a charge on the profits and gains of any business or profession carried on by the assessee. The word "profits" has not been defined in this section or in section 29 which lays down the manner of computation of such profits and states that it shall be computed in accordance with the provisions of sections 30 to 43-C. Sections 30 to 43-C deal with deductions and allowances. The scheme of those provisions is that profits and gains should be computed subject to certain express deductions or allowances and to certain express prohibitions on deductions. It is well-settled that the list of allowances enumerated in these sections is not exhaustive of all allowances which could be made in ascertaining the profits of a business taxable under section 28 of the Act and an item of loss or expenditure incidental to business may be deducted in computing the profits and gains of a business or profession even if it does not fall under any of these sections. It is likewise well-settled that the profits and gains, which are liable to be taxed under section 28 are what are understood to be such according to ordinary commercial principles. The only dispute that arises from time to time is in regard to the applicability of the principles laid down therein to the facts of each case. The real controversy that falls for determination in such cases is whether the loss is incidental to the operation of the business and this question evidently has to be decided on the facts of each case having regard to the nature of the business and the operations carried on by the assessee.

1994 P T D 351

G.G. DANDEKAR MACHINE WORKS LTD, Versus COMMISSIONER OF INCOME-TAX

Court: 202 I T R 161
PTD 2000
Held, that the amounts embezzled were not expenditure incurred wholly and exclusively in connection with such transfer. Therefore, clause (i) of section 48 of the Income Tax Act, 1961, had no application. Even if the principles of accepted commercial practice and trading principles of business are applicable, still in order to claim a deduction, the assessee must establish that the loss is incurred in the carrying on of the operations of the transaction and is incidental to the operations of the transaction. Whether the loss is incidental to the operations of the transaction is a question of fact to be decided on the facts of each case? In the instant case the loss occurred after the transaction was completed and the loss was not incidental to the transaction. It was a loss incurred as owner of the property. The assessee was not entitled to deduction of the amount misappropriated by R.

2000 P T D 1587

Mrs. G. Y. CHENOY Versus COMMISSIONER OF INCOME-TAX

Court: 234 I T R 89
SCMR 1994
Decided on 14th November, 1991.

1994 S C M R 1393

McCARTHY & STONE (DEVELOPMENTS) LTD.‑‑‑Appellants Versus LONDON BOROUGH OF RICHMOND UPON THAMES‑‑‑Respondent

Court: (1991) 3 W.L.R 941