PTD
1987
Income-tax Cases Nos. 114 and 115 of 1972, decided on 12th December, 1982.
Messrs. SADIQ TRADERS LIMITED Versus THE COMMISSIONER OF INCOME-TAX
Court: Karachi High Court
MLD
1990
Regular First Appeal No. 4 of 1990, heard on 5th March, 1990.
SUB‑TREASURY OFFICER, ALIPUR, DISTRICT MUZAFFARGARH and another‑‑‑Appellants Versus SHABBIR AHMAD and 2 others‑‑‑Respondents
Court: Lahore
PCRLJ
1995
25thJanuary, 1993
AKHTAR ALI and others — Appellants Versus THE STATE — Respondent
Court: Karachi
PCRLJ
1987
Criminal Appeal No. 133 of 1983, decided on 24th April,1984.
GHULAM KIBRIYA‑‑Appellant Versus THE STATE‑‑Respondent
Court: Peshawar
PTD
1993
Income-tax Reference No.8 of 1978, decided on 17th September, 1987.
COMMISSIONER OF INCOME-TAX Versus PARACHA TEXTILE MILLS LIMITED
Court: Karachi High Court
PLC
1981
2. The respondents were employed as weavers in the appellant estab lishment of which appellant Ahsanullah Baig is said to be the contractor. The respondents, on 21st May, 1979, submitted individual grievance petitions to the learned Labour Court complaining that though they had been required to work for 12 hours a day they have not been paid overtime wages, that the appellants establishment had taken their signatures and the signatures of other workmen on plain papers and vouchers that the respondents had been elected as officers and members of the managing committee of the trade Union in the appellants establishment and intimation of this fact was given to the appellant establishment, which ha terminated their services contrary to the provisions of Standing Order 12(3). The appellants resisted the respondents grievance petitions on the common ground that the respondents had voluntarily resigned and had been paid their dues in full and final settlement of their claims. In support of their contentions they produced the resignations of the respondents as well as payment registers acknowledging receipt of dues by the respondents in full and final settlement of their claims. The respondents, except respondent Ismail, admitted their signatures on the resignation applications and the payment vouchers but contended that these signatures were obtained by them at the time of entry in service and that in fact neither they had resigned nor they had been paid their dues in full and final settlement of their claims as contended by the appellants establishment. As regards the case of respondent Ismail, though he denied his signatures on the resigna tion and the payment voucher upon comparison of his admitted signatures with the signatures on the disputed documents, the learned Labour Court came to the conclusion that they tallied and hence held that the signatures on the resignation and the payment vouchers were of respondent Ismail. The learned Labour Court, however, did not accept the evidence of these documents in spite of holding that the signatures thereon were of the respondent. He was persuaded to this view by two circumstances. The first is the letter, dated 3rd May 1979, addressed by respondent Abdul Majeed in his capacity as General Secretary, Sattar Silk Industry Employees Union, to the appellant establishment, intimating it that a trade Union of workmen by the name of Sattar Silk Industries Employees' Union had been formed on 1st May, 1979 and the requisite papers in that behalf had been submitted to the Registrar for registration of the Trade Union. This letter is said to have been delivered by hand to the Chowkidar of the appellant establishment. However, neither the said Chowkidar, to whom the said letter is said to have been delivered, was examined nor any question put to Ahsanullah Baig, contractor of the appellants establish ment, or any other witness regarding receipt or delivery of this letter to the appellant establishment. In any case, this letter by itself does not controvert the resignations and the payment vouchers which bears the signatures of the respondent. It may be mentioned that the said letter was issued before the respondents had resigned and been paid their dues. Consequently, the letter in question merely discloses the intention of the respondents to establish and register a Trade Union of workmen. The second circumstance taken into consideration by the learned Labour Court in not relying on the resignation documents and the payment vouchers is that according to him the letter from the General Secretary of the Union dated 2nd May, 1979 was sent to the management one day after the respondent Abdul Majeed is said to have tendered his resignation. The resignation of Abdul Majeed and payment vouchers in respect of him are dated 29th April, 1979 and hence the letter, if at all sent to the appellants establishment, was sent on the third day of the resignation. It is not known what circumstances intervene in‑between to make Abdul Majeed to send a letter in question but from the said letter it is not possible to draw the inference that the resignations and the payment vouchers are not gen uine. The respondents educated as established from their signatures on the resignations and the payment vouchers. The signatures on the payment vouchers are on revenue stamps. It is difficult to believe as is pointed out by this Tribunal in the case of Abdul Mannan v. Advanced Textile Mills, decided on 29th January, 1980, that an educated person will not sign on blank pieces of papers and particularly vouchers bearing revenue stamps. There is another circumstance which contradict the assertion of the respondent that they were made to sign on blank vouchers and blank papers at the time of their entry into service. According to them other workmen had also been made to so sign such papers at the time of entry in the service. However, no other worker was examined in support of this contention. Finally it may be pointed out that the payment vouchers are supported by the entries in the cash registers and the payment registers of the respondent establishment showing full payments to the respondents in full and final settlement of their claim. The respondents having volun tarily resigned and having been paid their dues in full and final settlement have no further claim on the appellants establishment.
SATTAR SILK INDUSTRIES Versus ABDUL MAJEED AND 4 OTHERS
Court: Labour Appellate Tribunal Sind
PTD
2005
Complaint No. 449-L of 2004, decided on 21st July, 2004.
MANZOOR AHMAD DHOBI Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Court: Federal Tax Ombudsman
MLD
1997
Criminal Appeal No.42 of 1994, heard on 19th September, 1996.
ABDUL AZIZ‑‑‑Appellant Versus THE STATE‑‑‑Respondent
Court: Karachi
SCMR
1989
Civil Appeals Nos. K-2, K-25, K-26 and K-27 of 1971, decided on 6th November, 1988.
Messrs JAFFAR EBRAHIM & CO. Ltd. — Appellant Versus DEPUTY CONTROLLER, EXCHANGE CONTROL, STATE BANK OF PAKISTAN, KARACHI and others — Respondents
Court: High Court
PLD
1982
Criminal Appeal No. 737 of 1978, decided on 25th April, 1982.
ALLAH YAR‑Appellant Versus The STATE‑Respondent
Court: