Home Maxims & Terms Proviso meaning in Urdu
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Proviso

Proviso legal meaning, translation and judicial precedents.

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

2025 PTD 893 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
ProvisoScope

Proviso may be an exception to the main provision but it cannot be inconsistent to such an extent that it nullifies what is intended by the main provision.

2024 CLC 744 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
ProvisoScopeProviso is intended to qualify main part of the provision and cannot carve out an exception from the same

Such provision does not operate independently.

2024 PLD 155 ISLAMABAD Judicial Precedent
ProvisoObject, purpose and scope

Proviso to a section is to be restrictively construed, which has an overriding effect and control over substantive provision of the section

Function of a proviso is to exclude and take out certain cases from the substantive provision to which it is a proviso.

2022 CLC 372 QUETTA-HIGH-COURT-BALOCHISTAN Judicial Precedent
Proviso

Provision of proviso is to be strictly construed.

2022 CLD 638 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
ProvisoScope

Proviso in a statute by no means can be construed in a manner so as to make the main section redundant.

2022 CLD 638 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
ProvisoScope

Proviso is applicable only to such provision which precedes it.

2022 PLD 414 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
ProvisoScope

Proviso in a statute by no means can be construed in a manner so as to make the main section redundant.

2022 CLC 463 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
ProvisoScopeProviso added to an enactment to qualify or create an exception to what is in the enactmentOrdinarily, a proviso is not interpreted as stating a general rule

Proviso which is inserted to remedy unintended consequences and to make provision workable, a proviso which supplies an obvious omission in the section and is required to be read into the section to give the section a reasonable interpretation, requires to be treated as retrospective in operation, so that a reasonable interpretation can be given to the section as a whole.

2017 PTD 1 KARACHI-HIGH-COURT-SINDH Judicial Precedent
ProvisoScope

Sometimes a proviso is not to be regarded as a "true" proviso but rather as an independent substantive provision in its own right

Such an interpretation of a proviso is rare but recognized in its own right.

2014 PLD 574 KARACHI-HIGH-COURT-SINDH Judicial Precedent
ProvisoObject and scope

Proviso operates by way of exception or qualification, carving out of that part of enactment to which it applies something that but for the proviso falls within that part.

2008 PLD 57 KARACHI-HIGH-COURT-SINDH Judicial Precedent
S. 497Control of Narcotic Substances Act (XXV of 1997), Ss.619, 21 & 22Police Order (22 of 2002), Arts.18, Proviso 4 & 155(c)(d)Bail, grant of

No officer below the rank of Sub-Inspector, according to Ss. 21 & 22 of the Control of Narcotic Substances Act, 1997, could raid, search and arrest any person involved under the said Act and any action taken by such officer would make the proceedings null and void, as in the present case

Investigation of the case had been conducted, in violation of Arts. 18, Proviso 4 & 155 (c) & (d) of the Police Order, 2002

Mashirnama of arrest had been prepared at the place of incident which had been made doubtful by the memo. of recovery

No recovery had been effected from the person of accused, which had allegedly been effected from a Taxi and the same did not belong to accused

Accused was admitted to bail in circumstances.

2003 YLR 398 PESHAWAR-HIGH-COURT Judicial Precedent
S.497, first provisoPenal Code (XLV of 1860), S.377Offence of Zina (Enforcement of Hudood) Ordinance (VII of 1979), S.12Juvenile Justice System Ordinance (VII of 2000), S.10(7)(b) & (c)Grant of bail on ground of age of accusedAccused were behind bars for a period exceeding four monthsAccused according to school certificates were below the ages of sixteen years

Maximum punishment particularly in cases of minors, was always to be avoided because of their tender age, childhood, their welfare and future

Reformation of minor being duty of the State, provisions of S.10(7) (c) of Juvenile Justice System Ordinance, 2000 were very much attracted in case of the accused

Accused were admitted to bail, in circumstances.

2003 PLC(CS) 180 PESHAWAR-HIGH-COURT Judicial Precedent
Ss. 22(r) & 27(2), provisoConstitution of Pakistan (1973), Art. 199Constitutional petitionAmendment in first statuteAmendment in conflict with the provisions of S.22(r) of University of Peshawar Act, 1974

Amendment was approved by the Senate of the University, whereby the post of Principal of constituent colleges was to be filled by appointment by the Senate on the recommendation of Vice-Chancellor

Validity

Amendment approved by the Senate was in conflict with the provisions of S.23(r) of University of Peshawar Act, 1974, as Selection Board was empowered to recommend appointment in B-17 and above

Proposed amendment was against the procedure given in S.27(2) and was in conflict with S.22(r) of University of Peshawar Act, 1974

High Court noted that amendment could be made in accordance with the procedure but must not be in conflict with the provisions of University of Peshawar Act, 1974

Proposed amendment was declared null and void and the same was set aside

Constitutional petition was allowed in circumstances.

2003 PCRLJ 318 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
S. 497(1), first and second provisosOffence of Zina (Enforcement of Hudood) Ordinance (VII of 1979), Ss.10/13/14/18Bail, grant ofAccused had not been apprehended at the spot as she allegedly managed to escapeBoy and girl found in the house of accused who allegedly were trying to commit Zina had already been admitted to bailAccused being a woman was also entitled to concession of bail on that ground as wellCase of accused was one of further inquiryNo useful purpose could be served by keeping accused in judicial lock-up for an indefinite period

Accused was admitted to bail.

2001 SCMR 1239 SUPREME-COURT Judicial Precedent
Art. 12(1)(c)Punjab Service Tribunals Act (IX of 1974). SA(i), proviso (b)Constitution of Pakistan (1973), Art.212(3)Punjab Service Tribunal, jurisdiction of

Contention raised by the Authority was that the civil servant was employee of the Authority and was seeking relief in respect of a post to which he had been appointed by the Authority, the Provincial Service Tribunal had no jurisdiction to entertain his appeal; as such the judgment of the Tribunal was without jurisdiction

Further contention was that the Authority was competent to lay down conditions in the nature of qualifications for promotion to higher appointments and as the civil servant had not fulfilled the condition upon which he was promoted as Revenue Officer the Authority was competent to revert him to the post of Senior Superintendent

Leave to appeal was granted by Supreme Court to consider the contentions raised by the Authority.

2000 SCMR 1780 SUPREME-COURT Judicial Precedent
S.11(1)(i), provisoService Tribunals Act (LXX of 1973), S.4DeputationLien in parent Department

Civil servant was working in Ministry of Defence, from where he succeeded in obtaining his appointment as Principal/Project Director, Polytechnic Institute for Boys under Ministry of Education

Services of the civil servant were terminated by Ministry of Education after his working for 3-1/2 years

Validity

Civil servant possessed of the right to he repatriated to his parent department by the Ministry of Education, if it were to terminate his services

Lien of a permanent civil servant could not be terminated even with his consent and that the same could be terminated only when he was confirmed against some other permanent post

Nothing on the record was available to show that civil servant was confirmed under Ministry of Education, and, therefore, the entitlement of civil servant to retain lien in his parent Department was beyond any question

Direction issued by the Service Tribunal in its judgment had not been shown to be lacking in any measure whatsoever

Recognition of the right of the civil servant to go back to his parent Department and to have the matter resolved by all concerned with their mutual mediation/consultation, after his case was referred by the Tribunal to the Establishment Division for the purpose, could not but be upheld.

2000 SCMR 1734 SUPREME-COURT Judicial Precedent
Punjab Service Tribunals Act (IX of 1974), S.4(2), proviso (b)Constitution of Pakistan (1973), Art. 212(3)Appeal of WAPDA employee on deputation from Provincial Government before Punjab Service TribunalMaintainabilityFailure of WAPDA employee to fulfil the conditions of promotion resulting in his reversionValidity

Leave to appeal was granted by Supreme Court to consider the contention of the Authority that as the WAPDA employee had sought relief in respect of a post to which he had been appointed by WAPDA, the Provincial Service Tribunal had no jurisdiction to entertain his appeal and that WAPDA was competent to lay down conditions in the nature of qualifications for promotion to higher appointments and as the employee had not fulfilled the condition upon which he was promoted the Authority was competent to revert him to the post he was holding before the promotion

2000 PLC 268 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
S. 15Employees Cost of Living (Relief) Act (I of 1974), S. 7, proviso-Constitution of Pakistan (1973), Art. 199Constitutional petitionCost of living allowanceNo part of wagesCost of living allowance and overtime was not part of wages for the purpose of Payment of Wages Act, 1936

Where the Commissioner, Workmen's Compensation assumed the jurisdiction on the application of a Labour Officer, and had directed the employer to pay a sum of Rs.43,200 to his workers and staff members, such order of the Commissioner, was illegal and of no legal effect and the same was set aside.

1998 SCMR 897 SUPREME-COURT Judicial Precedent
S. 497(1), third provisoScope and intent of S.497(1), third proviso, Cr.P.C.

Where for any reason accused or his authorised agent which necessarily includes the Advocate engaged for defence causes delay, protection contained in third proviso to S. 497(1), Cr.P.C. cannot be invoked

While ascertaining cumulative effect of ultimate delay in disposal of the case, it would not be merely mathematical calculation of excluding such days for which adjournment was obtained by accused or his counsel.

1998 SCMR 1065 SUPREME-COURT Judicial Precedent
S. 497(1), first provisoPenal Code (XLV of 1860), S.409/468/471/477-A/109Prevention of Corruption Act (II of 1947), S.5Constitution of Pakistan (1973), Art. 185(3)Bail on medical grounds

Ailment of accused according to medical report was likely to have hazardous effects on his life because stress and strain could aggravate his disease

Accused was undoubtedly sick and needed treatment in conducive conditions free from any kind of pressure

Accused could not have full peace of mind in custody which could surely make his recovery from ailment slow putting seriously his life to danger

Bail was allowed to accused in circumstances.

1997 SCMR 436 SUPREME-COURT Judicial Precedent
S. 497(1), third provisoConstitution of Pakistan (1973), Art. 185(3)Bail

Despite the positive direction of High Court trial of accused was not concluded by the Trial Court within three months and the Investigating Officer was yet to be examined in the case

Accused was not in any way responsible for the delay in conclusion of the trial

On the undertaking given by State Counsel that trial of accused would definitely be concluded within one month the petition for leave to appeal was converted into appeal and Trial Court was allowed one month's time to conclude the trial, failing which on the expiry of one month's period accused would be deemed to have been granted bail and would be enlarged on bail by the Trial Court.

1997 SCMR 361 SUPREME-COURT Judicial Precedent
S. 497 (1), fourth provisoRefusal of bail

Bail can be refused to an accused under the fourth proviso to S. 497 (1), Cr.P.C. despite the fact that his trial could not be completed within the prescribed period only if he is either a previous convict for an offence punishable with death or imprisonment for life or he is found by the Court to be a hardened, desperate or dangerous criminal or is involved in an act of terrorism.

1996 SCMR 1105 SUPREME-COURT Judicial Precedent
O. XLI, R.8, proviso (a) & O.XLI, R.5(3)Constitution of Pakistan (1973), Art. 185(3)Stay of execution of decreeHigh Court directing stay of execution of decree subject to petitioner's depositing decretal amount in Executing CourtValidity

Petitioner claiming that these being provisions for furnishing of security, High Court should not have ordered deposit of decretal amount in Executing Court

Appellate Court while staying execution of decree for recovery of money has discretion either to order deposit of decretal amount in Executing Court or to order furnishing security

Such discretion having been validly exercised by High Court no case was made out for interference

Leave to appeal was refused in circumstances.

1996 SCMR 850 SUPREME-COURT Judicial Precedent
S. 4, proviso (b)Constitution of Pakistan (1973), Art. 212(3)Dismissal of civil servant's appeal by Service Tribunal

Leave to appeal was granted to consider whether appeal before Service Tribunal was barred by time; whether jurisdiction of Sindh Service Tribunal was barred by proviso (b) of S. 4, Sindh Service Tribunals Act, 1973; and whether adverse remarks in A.C.R. for the year 1972 which were allegedly not communicated to the civil servant could be made basis for order of rejection of civil servant's claim for seniority/promotion by the Authority.

1996 SCMR 362 SUPREME-COURT Judicial Precedent
S. 13(2)(vi), second provisoConstitution of Pakistan (1973), Art. 185(3)Default in payment of rent and subletting

Leave to appeal was granted to consider; whether High Court had correctly extended benefit of second proviso to S. 13(2) (vi) of the Ordinance to tenants and; whether. predecessor-in-interest of tenants by entering business of partnership on strength of specified deed was guilty of subletting of shop in question, within meaning of S. 13 (2) (ii) (a) of the Ordinance.

1996 PLC 385 SUPREME-COURT Judicial Precedent
S. 1(4)(c), provisoConstitution of Pakistan (1973), Art. 185(3)

Temporary work-charged staff employed in Pakistan Public Works Department was declared to be entitled to such financial terms and conditions as would be admissible to them if they were regular temporary Government servants by order of the President of Pakistan

Leave to appeal was granted to consider the effect of proviso to S.1(4), proviso of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, which exclude the applicability of provisions of said Ordinance to employees (like the respondents)in respect of whom statutory rules existed; even if the said Ordinance was applicable whether the employees could be taken to be permanent employees in view of Supreme Court decision in Muhammad Yaqoob. v. Punjab Labour Court No. l and others 1990 SCMR 1539 and whether in view of Supreme Court decision in Faqir Muhammad v. Director of National Savings, Multan PLD 1992 SC 127 such employees could not be held to be engaged in the administration of the State.

1996 PLC(CS) 862 SUPREME-COURT Judicial Precedent
S. 4, proviso (b)Constitution of Pakistan (1973), Art. 212(3)Dismissal of civil servant's appeal by Service Tribunal

Leave to appeal was granted to consider whether appeal before Service Tribunal was barred by time; whether jurisdiction of Sindh Service Tribunal was barred by proviso (b) to S. 4, Sindh Service Tribunals Act, 1973; and whether adverse remarks in A.C.R. - for the year 1972 which were allegedly not communicated to the civil servant could be made basis for order of rejection of civil servant's claim for seniority promotion by the Authority.

1996 PLC(CS) 943 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Rr. 4(3), proviso, 4(7) & 17Land Records Manual, Chap. III, para. 9Constitution of Pakistan (1973), Arts. 27, 37(f), 38(b), 240 & 199Constitutional petition

Appointment of Patwaris by Recruitment Advisory Committee constituted for the concerned District comprised of 9 Members of Punjab Provincial Assembly, 4 Members of National Assembly and one Member of Senate

Eight posts of Patwaris having fallen vacant, they were divided among Members of. Provincial Assembly to be filled in by them to whose constituency such posts related

Deputy Commissioner's proposal that appointments should be made on merits after following prescribed procedure was turned down

Appointments were, thus, made without following any procedure and. without considering comparative merits of candidates under orders dictated by Members concerned

Held, in matters of appointment to public service, candidates have right to insist that selection be carried strictly on merits, where any prejudice was caused, to such candidates on account of failure to follow prescribed procedure, or where impugned appointments were otherwise mala fide or outcome of extraneous considerations, Constitutional petition would be competent against such appointments

Prescribed procedure having not been followed and merits of candidates having been ignored in making appointments of Patwaris, appointments in question were struck down as being violative of law

Collector of the District was directed to make fresh appointments strictly in accordance with law.

1995 SCMR 157 SUPREME-COURT Judicial Precedent
S. 17, first proviso

Punjab Tehsil, Sub-Divisional and Local Committees -(Removal of Chairman and Members) Rules,, 1981, R. 1.-Constitution of Pakistan (1973), Art. 185(3)

Leave to appeal was granted in the case where District Ushr and Zakat Committee in spite of the provisions made in first proviso to R. 17, Punjab Local and the Tehsil/Sub-Divisional Zakat and Ushr Committees (Constitution) Rules, 1979 proceeded to dispose of grievance against petitioners as a pending appeal

After the disposal of appeal in terms of said proviso, proceedings should have been started and concluded under the Punjab Tehsil, Sub-Divisional and Local Committees (Removal of Chairman and Members) Rules, 1981.

1995 PLC 541 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
S. 15(3), provisoConstitution of Pakistan (1973), Art.199Constitutional petitionCompetencyImpugned order was passed without jurisdiction by Authority under Payment of Wages Act, 1936

Authority under Payment of Wages Act, 1936 awarding compensation to the extent. of five times of wages without any lawful authority

Appeal against such order was dismissed on point of limitation

Effect

High Court in exercise of its Constitutional jurisdiction could strike down order of Authority which had been passed without jurisdiction, even if appeal against the same had been dismissed on point of limitation.

1994 SCMR 852 SUPREME-COURT Judicial Precedent
S. 39(2)(e), (f) & provisoHand Book of Administrative and Disciplinary Powers by Agricultural Development Bank of Pakistan, Chap.3, para. 3.3Show-cause notice by an officer not promoted or redesignated by competent authorityEffect

Employee against whom disciplinary action had been taken could urge that show-cause notice was not issued by the competent authority

Chairman of the Bank was competent to promote all employees except officers from the post of Senior Grade Officers to Executive Directors and Executive Directors to Senior Executive Directors

Chairman, therefore, was not competent to promote or to redesignate an employee, from Executive Director to Senior Executive Director and such officer who was not promoted or designated as authorised officer by competent authority was not authorised to issue show-cause notice to any other employee of the Bank

De facto doctrine which provided that the defective appointment .of a Judge or of any other officer could not be permitted to be questioned in a litigation between two private litigants was not applicable to such a case.

1993 SCMR 1460 SUPREME-COURT Judicial Precedent
S. 497, provisoBail, grant ofAccused, a senior Preventive Officer of Customs, was charged with offence which involved punishment up to 14 years

Record showed finding of three medical experts (Board) (appointed with the consent of parties) making diagnosis of the illness of the accused with positive recommendation that he needed medical treatment which was not possible in jail

Authenticity of said medical report of the Board having not been challenged on the ground that it was factually incorrect or obtained for extraneous considerations, Chairman or Members of the Medical Board were not called in the Court to explain any aspect of the report which was deficient

Prosecution also failed to satisfy the Supreme Court about the sustainability of order of Special Appellate Court rejecting bail in presence of positive findings of Medical Board

Supreme Court admitted accused to bail in circumstances.

1993 SCMR 683 SUPREME-COURT Judicial Precedent
S.17 & Sched. 1, Art.1, provisoConstitution of Pakistan (1973) Art.185(3)

Leave to appeal was granted to consider whether the provision S.17, Court Fees Act, 1870 was subject to the provisions of proviso to Art.l Sched. I of the said Act.

1993 SCMR 672 SUPREME-COURT Judicial Precedent
S.25-AWest Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance (VI of 1968), S.1(1), proviso 1National Bank of Pakistan (Staff) Service Rules, 1973

Fact that provisions of West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 were not available to employee of National Bank of Pakistan would not necessarily lead to the conclusion that he was not entitled to invoke S.25-A, Industrial Relations Ordinance, 1969.

1993 SCMR 525 SUPREME-COURT Judicial Precedent
S.497(1), proviso (4)Penal Code (XLV of 1860), S302/147/148/149

Court can take into consideration other material produced by the prosecution in order to show that the case falls within prohibition contained in S.497(1), proviso (4), Cr.P.C.

1992 SCMR 458 SUPREME-COURT Judicial Precedent
Third Sched., Part I, proviso (ii)Income-tax Act (XI of 1922), S.2(15)Expressions "total income" and "his share of income"

Definition.

1992 SCMR 250 SUPREME-COURT Judicial Precedent
Ss. 2(4-A) & 12-B, Proviso-Constitution of Pakistan (1973), Fourth Schedule, Part 1, Federal Legislative List, item 50Expression `capital gains' definition of

`Capital gains' does not include immovable property Compulsory acquisition of capital assets was not to be treated as transfer of capital assets

Exclusion of immovable property from the ambit of `capital gains' was in line with item 50 of the Federal Legislative List Part I, Fourth Schedule of the Constitution of Pakistan (1973).

1992 SCMR 1 SUPREME-COURT Judicial Precedent

Art.6(1), Proviso [added by Chitral (Distribution of Property and Settlement Disputes Immovable Property) Amendment Order (11 of 1981)]

Settlement of Disputes of Immovable Property (Chitral) Regulation (III of 1974), S.6

Power of review

Extent

Order passed by Federal Government or any person authorised by Government in this behalf, under provisions of S.6, Regulation III of 1974, as it existed immediately before 15th March, 1978 could be reviewed, and in so reviewing, Authority could modify, reverse or confirm such order

Addition of proviso to Art.6(1) of Order 12 of 1980

Effect.

1992 SCMR 2192 SUPREME-COURT Judicial Precedent
S. 7(1)Criminal Procedure Code (V of 1898), S.497(1), provisos (1) & (3)

Provisions of S.497(1), provisos (1) & (3), Cr.P.C. are available to the Special Court and the High Court in a case in which an accused person may be facing trial under the Act before a Special Court.

1992 PLD 156 PESHAWAR-HIGH-COURT Judicial Precedent
S. 497(1), third provisoProhibition (Enforcement of Hadd) Order (4 of 1979), Art. 3/4Bail, grant of

Accused had fulfilled the conditions laid down in third proviso of subsection (1) of 5.497, Cr.P.C. on factual premises which had not been controverted on behalf of State

Accused were admitted to bail in circumstances.

1991 SCMR 496 SUPREME-COURT Judicial Precedent
S. 115(1), proviso [proviso added by Code of Civil Procedure (Amendment) Ordinance (X of 1980), S.13]Constitution of Pakistan (1973), Art.185(3)

Leave to appeal was granted to examine the full effect of proviso added to S.115, C.P.C. by Amending Ordinance of 1980.

1991 SCMR 279 SUPREME-COURT Judicial Precedent
S. 23Service Tribunals Act (LXX of 1973), S. 4(1), proviso (a)Constitution of Pakistan (1973), Art. 212(3)Seniority

Petitioners civil servants were given seniority over respondents in consequence of an order passed by the President of Pakistan under S. 23, Civil Servants Act, 1973

Legality of such order was challenged in appeal before Service Tribunal which held the view that petitioners could not legitimately be placed over the respondents in the seniority list

Leave to appeal

Petitioners'contention was that Service Tribunal in spite of conceding that case of petitioners fell within purview of S. 23, Civil Servants Act, 1973, proceeded to hold that according to Service Rules seniority could not be given to petitioners over respondents

Petitioners'further contention was that if their case properly fell within domain of power under S. 23, Civil Servants Act, 1973, application of normal rules was out of question; otherwise whole purpose and intent underlying S.23, would be destroyed

Petitioners emphasised the overriding effect of S. 23, Civil-Servants Act, 1973, vis-a-vis, the normal Rules, in cases of hardship

Next contention was that Service Tribunal was not competent to examine in what manner power under S. 23, Civil Servants Act could be exercised by the President of Pakistan

Contention was also raised that appeals before Service Tribunal were barred under S: 4(1), proviso (a), Service Tribunals Act, 1973, in that no representation was filed against the impugned seniority list

Petitioners had raised substantial questions of law which could affect a large number of cases

Contentions touching the interpretation and scope of S. 23, Civil Servants Act, 1973, were also of first impression

Leave to appeal was granted in circumstances:

1990 PLD 166 PESHAWAR-HIGH-COURT Judicial Precedent
S. 497(1), first provisoPenal Code (XLV of 1860), S. 302/109/34Bail

Old age per se, unless accompanied with the plea of sickness or infirmity, is not sufficient to attract provisions of first proviso to subsection (1) of S.497, Cr.P.C: and as such does not furnish a valid ground for bail.

1990 PLD 156 PESHAWAR-HIGH-COURT Judicial Precedent
S.497(1), third provisoPenal Code (XLV of 1860), S.302/34Bail, grant ofRetrial is not a second trial, but is continuation of same trial

Statutory period, therefore, will be counted from the date of arrest of accused and not from the date when file was received by trial Court after remand order by High Court

Statutory period counted in this way came to about five years which legally entitled accused to bail

File did not show that accused were desperate or delay was caused due to their act

State counsel had also accepted the aforesaid proposition

Accused were admitted to bail in circumstances.

1989 SCMR 392 SUPREME-COURT Judicial Precedent
S. 497, third provisoPenal Code (XLV of 1860), S. 302- Bail

Delay in trial was not of the type which entitled accused to concession of bail as a matter of right- High Court, held, was right in declining bail to accused.

1989 SCMR 1976 SUPREME-COURT Judicial Precedent
S.7 proviso, Exception 1Constitution of Pak1stan (1973), Art. 185 (3)

Gift by declarant/donor in favour of her son, illegally cancelled by Revenue Authority on the false and malicious report of Patwari

Declarant's statement before Revenue Officer was purported to be that she wanted to make a gift of the land to her son whereupon Revenue Authority's note was that such transfer would be ineffective in view of provisions of M.L.R. 115

Neither such statement had been produced nor was there any order of the Collector while reliance had been upon a statement of the donor/declarant recorded by a Revenue Officer although there already ex1sted an entry in regard to making of an oral gift and transfer of possession which was said to be illegally cancelled and which related to an earlier transaction of an oral gift and delivery of possession in pursuance thereto

1989 SCMR 1735 SUPREME-COURT Judicial Precedent
S.16, proviso

Decision of Cotton Ginning Corporation that petitioner was not a whole time employee of establishment and thus refused to oblige him by accepting his claim for the non-payment of wages as such

Finding of fact against the petitioner being to the effect that he could not be held whole time employee of the establishment in the sense that petitioner was to look after the interest of the original owners while the factory was being run by the lessees

Petition being without any substance, was dismissed.

1989 SCMR 1580 SUPREME-COURT Judicial Precedent
S.497(1), proviso thirdPenal Code (XLV of 1860), 5302/307/404/325/148/149/109BailDelayDelay was partly attributable to accused

Accused were thus not entitled to grant of bail under third proviso to S.497(1), Cr.P.C.

1989 SCMR 1528 SUPREME-COURT Judicial Precedent
S.16, proviso [as amended by Colonization of Government Lands (Punjab) (Amendment) Ordinance (XII of 1978)]Specific Relief Act (I of 1877), S.42-Constitution of Pakistan (1973), Art.185(3)

Leave to appeal granted to consider whether omission of the proviso in 1978 could affect the order of cancellation which had been passed 11 years earlier and whether after the respondents had been found guilty of fraud and misrepresentation, could they be permitted to seek the equitable relief of declaration under S.42 of Specific Relief Act from a Civil Court.

1989 SCMR 1195 SUPREME-COURT Judicial Precedent
S.17(4), provisoRequirement of consent in writing in the proviso is very stringent condition

Use of the words "in writing" following the word "consent" signifies the intention of the Legislature that "consent" expressed in any other manner, howsoever strong and reliable it may be, the same should not be taken into account unless it is in writing.

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Precedents & Case Laws citing "Proviso"

PTD 1988
I. T. As. Nos. 1595 and 4434 of 1971-72, decided on '21st May, 1985.

1988 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PLD 1986
Criminal Bail Applications Nos. 330 to 336 of 1985, decided on 3rd October, 1985.

P L D 1986 Karachi 224

RAHIM BUX AND OTHERS‑Petitioners Versus THE STATE‑Respondents

Court: ‑‑ S. 497(1), fourth proviso‑Penal Code (XLV of 1860), S. 302/ 395/342/332 Effect of fourth proviso to subsection (1) of S. 497, Cr. P. C. was to restrict right of accused to get bail under third proviso to S. 497(1). Criminal Procedure Code, in certain cases Proviso fourth to S. 497 in fact was enacted as a proviso/exception to third proviso and in order to interpret fourth proviso correctly, third proviso was to be treated as main enacting clause.‑Interpre tation of statutes.
PTD 2022
N/A

2022 P T D 893

COMMISSIONER INLAND REVENUE, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE Versus Messrs TECHLOGIX PAKISTAN (PVT.) LTD.

Court: Lahore High Court
PTD 1983
Income‑tax Case No. 117 of 1972, decided on 22nd November, 1982.

1983 PTD 111

COMMISSIONER OF INCOME TAX Versus Haji GULZAR & SONS

Court: Karachi High Court
PLD 1983
Haji GULZAR & SONs-Respondent Income-tax- Case No. 117 of 1972, decided on 22nd November, 1982.

P L D 1983 Karachi 291

COMMISSIONER OF INCOME-TAX, KARACHI (WEST)-Applicant Versus Haji GULZAR & SONs-Respondent Income-tax- Case No. 117 of 1972, decided on 22nd November, 1982.

Court:
PLD 1968
Civil Reference No. 330 of 1961, decided on 31st August 1967.

P L D 1968 Karachi 95

COMMISSIONER OF INCOME‑TAX‑Applicant Versus MESSERS PHILLIPS HOLZMAN A. G. AMEEJEE

Court: (a) Income‑tax Act (XI of 1922), S. 10 (2) (vii), second proviso as amen led by Finance Act, 1956‑Interpretation of second proviso‑Words "any such building machinery or plant"‑ Adjective "any such" refers back to property mentioned in cis. (iv), (vi) & (vii) of S. 10 (2)‑Objects of cl. (vii) and second proviso quite different and apply to different situations- Second proviso to cl. (vii) cannot be treated as an independent provision of law‑Profits created only by fiction for purposes of taxation even where sale takes place after close of business‑ Object of amendment made by Finance Act; 1956‑No business done nor machinery or plant used by assessee during relevant account year‑‑Held, neither main ,S. 10 (I) nor cl. (vii) of subsection (2) or second proviso thereto applicable, in circumstances of case Commissioner of income‑tax v. Messrs West Punjab Factories Ltd., Okara P L D 1966 Lah. 236 overruled.
PTD 1968
Civil Reference No. 330 of 1961, decided on 3 1st August 1967.

1968 P T D 73

COMMISSIONER OF INCOME‑TAX‑Applicant Versus MESSRS PHILLIPS HOLZMAN A. G. AMEEJEE VALEEJEE & Sons,

Court: Karachi (Pakistan)
PLC(CS) 2013
Shariat Miscellaneous Application No.7/I of 2012, decided on 30th October, 2012.

2013 P L C (C

MAQBOOL AHMAD QURESHI Versus GOVERNMENT OF PAKISTAN through Secretary, Law and Justice, Islamabad and 4 others

Court: Federal Shariat Court
PTD 1963
Income tax Reference No. 3 of 1960, decided on 14th November 1961.

1963 P T D 803

COMMISSIONER OF INCOME TAX Versus RAM SARUP

Court: Punjab India
PLC 1981
Constitutional Petitions Nos. 1596 and 1680 of 1980, decided on 15th February, 1981.

1981 P L C 482

Messrs PAKISTAN TOBACCO COMPANY LTD., KARACHI Versus SIND LABOUR APPELLATE TRIBUNAL AND ANOTHER

Court: Karachi High Court