KNOWLEDGE / NINETY TWO CHAMBERS

Judgments & Case Law

What the courts decided, why it matters, and how the principles affect legal and commercial decisions.

JUDICIAL ANALYSIS

Explore decisions by legal issue

88 decisions

Property & Inheritance2026

When Does Limitation Begin to Run Against an Excluded Heir?

Mst. Meraj Bibi & another v. Mst. Zar Gula (deceased) through legal representatives & others

C.A. No. 909/2013 and connected appeals and petitions · Supreme Court of Pakistan

Key holding. A five-member Supreme Court Bench held that inheritance title vests on death, but Article 120's six-year period ordinarily runs only after an overt repudiation of the heir's right is brought to the heir's knowledge. An erroneous inheritance mutation alone is insufficient; separate protections apply to bona fide purchasers.

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Taxation2026

Do Retained Earnings Form Part of Total Equity for a Section 65E Tax Credit?

Commissioner Inland Revenue v. M/s Mapak Edible Oils (Pvt.) Limited

2026 SHC KHI 2168 · Sindh High Court

Key holding. The Sindh High Court held that for the relevant historical tax year, 'total equity' under section 65E(3) included retained profits and accumulated earnings as well as paid-up capital. The Tribunal's narrower tax-credit computation was modified in favour of the Revenue.

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Taxation2026

Does an Incorrect Citation of Amended Section 177 Invalidate a Tax Audit?

M/s Mackinnon Mackenzie & Co. of Pakistan (Pvt.) Ltd. v. Commissioner Inland Revenue

2026 SHC KHI 2169 · Sindh High Court

Key holding. Although later amendments to section 177 could not govern the taxpayer's completed special tax year, the Commissioner already had audit-selection power under the earlier law; citation of the later provision did not invalidate the selection in the absence of prejudice.

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Taxation2026

Can Spouses Each Claim a Wealth Tax Exemption for a Separate Home?

Commissioner Inland Revenue v. Mst. Bushra Aitzaz Ahsan and others

Civil Appeals Nos. 1285–1288 of 2021 · Supreme Court of Pakistan

Key holding. The Supreme Court held by a 2–1 majority that separately assessed spouses could each claim the exemption under the Wealth Tax Act, 1963 for one home they separately owned and occupied as their own residence. The Court dismissed the Revenue’s four appeals.

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Taxation2026

Does 99.98% Federal Ownership Make an SOE Wholly Owned for a Tax ADR Appeal?

M/s Zarai Taraqiati Bank Ltd. v. Federation of Pakistan and others

Civil Appeals Nos. 431–435 of 2026 · Supreme Court of Pakistan

Key holding. The Supreme Court held that the Federal Government’s 99.98% direct and indirect shareholding in Zarai Taraqiati Bank did not amount to whole ownership under section 134A of the Income Tax Ordinance, 2001. The four Provincial Governments’ minority holdings were decisive. The Court dismissed the preliminary objection and held the appeals maintainable.

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Criminal Law & Procedure2026

Can a Magistrate’s Medical Re-examination Order Be Challenged in Criminal Revision?

Muhammad Nawaz v. The State and another

2026 LHC 8471 · Lahore High Court

Key holding. A Magistrate considering a request for medical re-examination of an injured person acts in an administrative capacity, not as an inferior criminal court. The Lahore High Court held that a Sessions Court had no revisional jurisdiction under sections 435 and 439-A CrPC over the Magistrate’s decision and set aside the order constituting a medical board.

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Corporate & Commercial2026

Does Non-Delivery of an Online Purchase Remove a Consumer Court’s Jurisdiction?

Dr. Muhammad Ahtisham Qamar v. Sapphire Industry and others

2026 LHC 8435 · Lahore High Court

Key holding. A buyer who pays for goods online remains a consumer even if the seller later cancels the order and refunds the payment. The Lahore High Court held that an associated claim for general damages does not convert a consumer dispute into an ordinary civil suit; the plaint was properly returned for presentation before the Consumer Court.

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Corporate & Commercial2026

Must a Company’s Suit Be Filed Only Through a Director or Principal Officer?

Asim Textile Mills Limited v. Additional District Judge, Jaranwala and others

2026 LHC 8410 · Lahore High Court

Key holding. A company may authorise a natural person to institute proceedings on its behalf; the representative need not be a director, secretary or principal officer merely by designation. The Lahore High Court upheld concurrent findings based on a board resolution and authority letter, applying the doctrine of indoor management and declining to reappraise the evidence.

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Constitutional & Public Law2026

Can Government Address Karachi’s Traffic Crisis Through Reports Without an Enforceable Plan?

Faisal Bengali and others v. Province of Sindh and others

2026 SHC KHI 2104; 2026 SHC KHI 2130 · Sindh High Court

Key holding. The Sindh High Court directed the Chief Secretary to arrange a high-level interdepartmental committee to formulate a practical, monitored transport and traffic management master plan. It also directed preparation of draft vehicle-emissions rules under the Sindh environmental framework, finding that administrative reports alone do not implement statutory duties.

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Taxation2026

Does Provincial Control Exempt a Development Authority from Federal Income Tax?

Commissioner Inland Revenue v. Hyderabad Development Authority

2026 SHC KHI 2133 · Sindh High Court

Key holding. A statutory development authority cannot claim the provincial government's income-tax exemption merely because it performs public functions or is government-controlled. Section 49(4) of the Income Tax Ordinance, 2001 expressly excludes development authorities. The Sindh High Court set aside the Tribunal's exemption finding and remanded the remaining assessment grounds; the underlying tax demands were not automatically reinstated.

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Property & Inheritance2026

Can a Claimant Seek a Negative Declaration Against Another Person's Marital Status?

Mst. Husna and others v. Federation of Pakistan and others

2026 SHC HYD 2110 · Sindh High Court, Hyderabad Circuit

Key holding. The Sindh High Court held that a suit seeking only to negate another person's claimed marital status or inheritance entitlement, without seeking a declaration of the plaintiffs' own legal right, was not maintainable under section 42 of the Specific Relief Act, 1877. Although the trial court had improperly resolved disputed divorce facts at the plaint-rejection stage, the revision was dismissed on the separate legal-character ground.

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Banking & Finance2026

Must a Banking Court Decide Leave to Defend Before Rejecting the Plaint?

Muhammad Abid v. JS Bank Ltd

2026 LHC 8267 · Lahore High Court

Key holding. After issuing summons and receiving a defendant’s application for leave to defend, the Banking Court could not reject the plaint without first deciding that application in accordance with section 10 of the Financial Institutions (Recovery of Finances) Ordinance, 2001. The Lahore High Court set aside the decree and restored the suit for further proceedings.

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Property & Inheritance2026

Can a Tenant Resist Ejectment by Relying on an Unproved Sale Agreement?

Mst. Shaista Samiuddin v. Muhammad Jahanzaib and Others

2026 SHC KHI 2106 · Sindh High Court

Key holding. The Sindh High Court maintained an ejectment order where the occupant admitted paying rent to a previous owner but could not establish her alleged vendor’s title. A bare sale agreement did not displace the landlord–tenant relationship, and no material illegality was shown in the concurrent findings.

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Employment & Service2026

Can an Employer Bypass a Wage Appeal After Failing to Contest an Overtime Claim?

Pakistan Railways and others v. Province of Sindh and others

2026 SHC KHI 2102 · Sindh High Court

Key holding. The Sindh High Court dismissed Pakistan Railways' constitutional challenge to an overtime-wage direction. The employer had not filed its defence before the wages authority or used the statutory appeal route; a disputed employee-status objection could not first be raised in writ jurisdiction.

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Property & Inheritance2026

Does Purchasing Property During Litigation Defeat the Existing Decree?

Muhammad Hanif Ansari v. Muhammad Haseeb Ansari and others

2026 SHC KHI 2100 · Sindh High Court

Key holding. A purchaser who acquired the disputed property while litigation was pending could not use later proceedings to escape the existing decree. The Sindh High Court maintained rejection of the fresh suit and refusal of restoration of possession.

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Constitutional & Public Law2026

Could the Income Support Levy Act 2013 Validly Be Enacted as a Money Bill?

Commissioner Inland Revenue v. Muhammad Mustafa Gigi and connected matters

C.R.P. No. 25-K of 2022 and connected matters · Federal Constitutional Court

Key holding. The Federal Constitutional Court dismissed review petitions concerning the Income Support Levy Act, 2013, leaving undisturbed the earlier determination that the legislation had not followed the constitutionally required legislative process.

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Constitutional & Public Law2026

Which Apex Court Has Jurisdiction over NAB Appeals and Related Bail Matters?

Chairman, National Accountability Bureau v. Adeel Ahmed and connected petition

2026 PLD 424 · Supreme Court of Pakistan

Key holding. The Supreme Court held that, after the relevant constitutional and accountability-law amendments, appellate jurisdiction in National Accountability Ordinance matters lies with the Federal Constitutional Court, including related bail jurisdiction.

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Employment & Service2026

When Can a High Court Interfere with a Workplace Harassment Penalty?

Dr. Mohi-ud-Din Dilshad v. Mst. Asia Munir and others

2026 LHC 8275 · Lahore High Court

Key holding. The Lahore High Court dismissed competing challenges to the Governor's modification of a workplace-harassment penalty, distinguishing statutory harassment from general misconduct and limiting Article 199 review to recognised legal defects.

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Banking & Finance2026

Can a Bank Refer Alleged Wilful Default to the FIA Before the Banking Court Determines It?

Qaiser Shabbir and two others v. Federation of Pakistan and others

2026 LHC 7996 · Lahore High Court

Key holding. The Lahore High Court held that alleged wilful default under section 2(g) of the Financial Institutions (Recovery of Finances) Ordinance, 2001 requires prior determination by the Banking Court under section 9(1) before criminal proceedings under section 20(7) may be initiated through the FIA. The Court allowed the connected petitions and set aside the FIA notices.

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Arbitration & Dispute Resolution2026

Must a Deceased Arbitrator's Heirs Be Joined in Proceedings Challenging an Award?

Muhammad Amin v. Muhammad Tufail and others

2026 LHC 8100 · Lahore High Court

Key holding. The Lahore High Court held that an arbitrator's legal heirs were not necessary or proper parties to proceedings over an award made a rule of court. The arbitrator's role was personal, and no surviving right against his estate was identified. The constitutional petition was dismissed.

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Taxation2026

Can a Taxpayer Appeal Directly to the Tribunal Against a Sales Tax Decision Outside the Listed Sections?

Khalid Nazir Spinning Limited v. Appellate Tribunal Inland Revenue and others

2026 LHC 8284 · Lahore High Court

Key holding. The Lahore High Court held that the 2025 amended sections 45-B and 46 permit a registered person to take a final adverse sales-tax decision directly to the Appellate Tribunal, even if the Commissioner's decision rests on provisions outside the listed sections. The Court did not decide the substantive tax liability.

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Employment & Service2026

Can a Wage Authority Decide a Non-Profit Employer's Liability Without Properly Addressing Jurisdiction?

Turkish Maarif Foundation v. Punjab Labour Court and others

2026 LHC 7927 · Lahore High Court

Key holding. The Lahore High Court set aside a wage award and an appeal dismissal concerning a non-profit school operator, remanding the claim for fresh consideration of jurisdiction, the employer's legal status and relevant preliminary issues without deciding ultimate liability.

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Taxation2026

Can a business be blacklisted for fake sales-tax invoices without particularising the allegations?

Commissioner Inland Revenue, Multan Zone v. M/s Al-Muhammad Traders and connected matters

2026 LHC 6850 · Lahore High Court

Key holding. An issued show-cause notice does not by itself validate suspension or blacklisting under section 21(2) of the Sales Tax Act: the tax authority must particularise the alleged irregularities and base its satisfaction on sufficient material.

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Property & Inheritance2026

Can a civil suit decide a government-land allotment dispute reserved to revenue authorities?

Bashir Ahmad (deceased), through legal representatives, v. Province of Punjab and others

2026 LHC 7066 · Lahore High Court

Key holding. The Lahore High Court set aside civil decrees in a government-land allotment dispute for want of jurisdiction under the Colonization of Government Lands (Punjab) Act, 1912, without deciding which party was entitled to allotment.

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Employment & Service2026

Can EOBI assess contribution arrears without first examining an employer’s records?

Security Organizing System Pakistan (Private) Limited v. Employees’ Old-Age Benefits Institution and others

2026 LHC 6327 · Lahore High Court

Key holding. EOBI cannot rely directly on section 12(3) for a contribution assessment without identifying the statutory failure contemplated by section 12(1) and considering available employer records; the challenged decisions were set aside and the case remanded.

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Customs & Trade2026

Are nighttime Customs raids lawful without the prescribed witnesses and prior approval?

Atta Ullah and ten others v. Federation of Pakistan and others

2026 LHC 6682 · Lahore High Court

Key holding. Customs searches under section 163 must comply with applicable Criminal Procedure Code safeguards and FBR directions; an anticipated protest does not dispense with the required process for a nighttime raid. The Court declared the challenged search and seizure unlawful.

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Taxation2026

When Does Repeated Non-Filing Justify a Doubled Sindh Sales Tax Penalty?

Sindh Revenue Board vs M/s. Media 5ive Holding, Karachi

2026 SHC KHI 2012 · Sindh High Court

Key holding. The Sindh High Court held that consecutive failures to file accurate monthly returns are distinct defaults, not one continuous offence, but repetition under section 43's enhanced penalty provision cannot be inferred from the number of defaults alone. The punitive…

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Corporate & Commercial2026

Can Overlapping Commercial Suits Be Stayed Under Section 10 CPC?

M/s. ABM Investment vs Civil Aviation Club & another

2026 SHC KHI 2011 · Sindh High Court

Key holding. The Sindh High Court maintained a stay of a commercial recovery suit involving an overlapping advance-booking transaction, finding no jurisdictional defect justifying interference under Article 199. It stressed that common facts alone are not enough under section…

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Employment & Service2026

Can Long-Standing Service Upgradations Be Withdrawn Without Legal Justification?

Muhammad Fayyaz ul Haq and another v. Director General Health, Government of Punjab and others

2026 LHC 7841 · Lahore High Court

Key holding. Six allied-health service petitions succeeded where the department withdrew upgradations and related financial benefits granted years earlier under a notified service structure, without adequately addressing the applicable one-time placement policy.

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Taxation2026

Can Section 122(5A) Be Used to Search for Errors in a Deemed Tax Assessment?

Commissioner Inland Revenue v. M/s Asia Ghee Mills (Pvt.) Ltd.

2026 LHC 7702 · Lahore High Court

Key holding. A section 122(5A) amended assessment must rest on a demonstrable error prejudicial to revenue. The Lahore High Court rejected a revenue reference challenging tribunal relief on bad debts, vehicle depreciation and related deductions where the department did not establish legal or evidential error.

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Customs & Trade2026

Can Customs Agents Lose Their Licences on Vague Bribery Allegations?

Collector of Customs (Headquarters), Karachi v. Eagle Clearing & Forwarding Agency, Karachi

2026 SHC KHI 1918 · Sindh High Court

Key holding. The Sindh High Court maintained restoration of customs agents' licences because the show cause notices omitted the particulars of the alleged bribery. An attempt to influence an officer can itself violate rule 102(1)(k), and a forensic report is not always required for electronic evidence, but procedural fairness remains mandatory.

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Constitutional & Public Law2026

Is a Statutorily Autonomous University Subject to the Punjab Ombudsman?

University of Agriculture, Faisalabad v. Provincial Ombudsman, Punjab

2026 LHC 7615 · Lahore High Court

Key holding. The Lahore High Court dismissed the University of Agriculture Faisalabad's petition, finding that the university qualified as an 'Agency' under section 2(1) of the Punjab Office of the Ombudsman Act, 1997. Governmental control derived from substantive statutory…

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Procurement & Construction2026

Does Winning a Mining Auction Create an Immediate Right to a Permit?

Muhammad Nazar Gondal vs Government of Sindh & Others

2026 SHC KHI 2000 · Sindh High Court

Key holding. The Sindh High Court rejected claims to mining permits based on preliminary auction letters where the statutory Mines Committee had not been constituted. It distinguished mining concessions from procurement and directed refund of the petitioners' deposited amounts.

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Constitutional & Public Law2026

Can District Health Officers Seal Registered Medical Collection Centres?

Muhammad Umar Hassan and Another v. Deputy Commissioner Lahore and Others

2026 LHC 7512 · Lahore High Court

Key holding. The Lahore High Court allowed two petitions against sealing of registered laboratory sample collection centres. Routine compliance inspections required the statutory Punjab Healthcare Commission mechanism; an administrative anti-quackery directive did not…

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Corporate & Commercial2026

When Can SECP Filing Delays Amount to Substantial Compliance?

Fawad Ahmad Mukhtar vs SECP etc

2026 LHC 7540 · Lahore High Court

Key holding. The Lahore High Court set aside penalties for delayed beneficial-ownership disclosures where re-elected directors had not changed the underlying ownership, the filings were corrected voluntarily and the statutory objective had been met without concealment or…

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Taxation2026

What Evidence Defeats Allegations of Smuggled Goods in Customs Seizures?

Collectorate of Customs (Enforcement), Multan v. Customs Appellate Tribunal

2026 LHC 7680 · Lahore High Court

Key holding. The Lahore High Court dismissed customs references arising from seized skimmed milk powder and transport vehicles. Manufacturing documents and the department's own factory inspection substantiated the claim of domestic manufacture; packaging differences and…

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Constitutional & Public Law2026

Can a Later Age-Limit Amendment Cut Short an Existing Fixed Judicial Tenure?

Muhammad Yameen vs Government of Sindh through Chief Secretary Sindh & others

F.C.P.L.A. No. 581/2026 (unreported) · Federal Constitutional Court

Key holding. The Federal Constitutional Court held that Sindh's 2025 age limit for Anti-Terrorism Court presiding officers did not retrospectively terminate the fixed terms of judges appointed under the earlier law. It set aside the termination notification insofar as it…

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Banking & Finance2026

Does a Mortgage Survive the Death of the Mortgagor?

MCB Bank Ltd. vs Bashir Ahmad etc.

2026 LHC 7357 · Lahore High Court

Key holding. The Lahore High Court held that a valid registered mortgage survives the mortgagor's death and may be enforced against mortgaged property inherited by legal heirs, even where later finance renewals do not create personal liability for those heirs.

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Taxation2026

Is Transformer Repair a Taxable Service and Can SRB Correct the Tariff Heading?

Ajmeer Electric Engineering Works (Pvt.) Ltd. v. Commissioner, Sindh Revenue Board

2026 SHC KHI 1900 · Sindh High Court

Key holding. The Sindh High Court dismissed two sales-tax references arising from repairs to HESCO distribution transformers. Returning an existing transformer to working condition was repair rather than manufacture; a tariff reclassification by the Tribunal did not defeat the…

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Taxation2026

Can Punjab's Tax Appellate Tribunal Appoint a Local Commission?

Punjab Revenue Authority etc vs M/s Captain Developers etc

2026 LHC 7193 · Lahore High Court

Key holding. The Lahore High Court set aside the Punjab Revenue Authority Tribunal's appointment of a Local Commission because the special tax statute prescribed a different procedure for further inquiry and conferred no general authority to import that power from the CPC.

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Banking & Finance2026

Can a Bank Recover Contractual Mark-Up as Well as Statutory Cost of Funds?

Pakistan Kuwait Investment Company (Pvt) Limited vs Amtex Limited & Others

2026 SHC KHI 1873 · 2026 SHC KHI 1874 · 2026 SHC KHI 1881 · 2026 SHC KHI 1882 · Sindh High Court

Key holding. The Sindh High Court held that statutory cost of funds does not extinguish accrued contractual mark-up, while also upholding procedural consequences for non-prosecution of leave-to-defend proceedings and recognising an agreed forum with territorial nexus.

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Employment & Service2026

Can a Rival Trade Union Challenge Another Union's Office-Bearers?

United Municipal Workers Union, CBA/CBU, All TMA(s) vs Registrar of Trade Unions

2026 PHC 4886 · Peshawar High Court

Key holding. The Peshawar High Court recognised standing for a rival union in the same bargaining unit to challenge office-bearer certification, but rejected an attempt to impose an unwritten 'worker' qualification on a person appointed within the statutory 25% outsider quota.

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Constitutional & Public Law2026

How Far Can Courts Review Electricity Tariffs and Energy Policy?

Ashba Kamran vs NEPRA through its Chairman etc

2026 LHC 3378 · PLJ 2026 Lahore 623 · Lahore High Court

Key holding. The Lahore High Court declined to intervene in broad challenges to power-sector economic arrangements. Courts review legality and constitutionality, not the wisdom of technical and commercial policy in the abstract.

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Property & Inheritance2026

Can Revenue Authorities Partition Land Without a Formal Settlement Record?

Dilasa Khan & others vs Shah Zaheer & others

2026 PHC 4203 · Peshawar High Court

Key holding. The Peshawar High Court held that revenue officers may entertain partition where an alternative statutory basis under Section 135 is established despite the absence of a regular settlement record. An unsupported claim of title dispute does not automatically defeat…

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Procurement & Construction2026

Can a Public Procurement Bid Be Rejected for Defective Security or Bid Validity?

FUIJIAN LUGANG (GROUP) CO. LTD. Versus PROVINCE OF SINDH through Chief Secretary Government of Sindh

2026 PLD 359 · 2026 SHC HYD 1789 · Sindh High Court

Key holding. The Sindh High Court upheld the rejection of a non-responsive bid in an internationally financed procurement. Incorrect security, shortened validity and defective authorisation were material departures rather than harmless irregularities.

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Arbitration2026

Can a Court Appoint an Arbitrator When the Parties Cannot Agree?

Province of Khyber Pakhtunkhwa through the Secretary to Government of Khyber Pakhtunkhwa, Irregation Department vs M/S Technicon Engineers & EPC Contractor Group

2026 PHC 3184 · Peshawar High Court

Key holding. The Peshawar High Court upheld judicial intervention under the Arbitration Act, 1940 where the parties could not agree on an independent arbitrator, and substituted a neutral sole arbitrator so the contractual process could proceed.

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Constitutional & Public Law2026

Can a Public Appointment Be Challenged Through Quo Warranto?

Irfan Qazi vs Province of Sindh & others

2026 SHC KHI 985 · Sindh High Court

Key holding. The Sindh High Court scrutinised the legality of a public official's promotion and reinstatement. It held that public office can be tested through quo warranto and that an authority cannot reopen a final decision without statutory review power.

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Banking & Finance2026

Can a Bank File a Recovery Suit Through an Authorised Officer?

NATIONAL BANK OF PAKISTAN Versus NASEEM ENTERPRISES AND TRADING (PVT.) LIMITED

2026 CLD 1104 · Lahore High Court

Key holding. The Lahore High Court accepted the recovery action instituted through a duly authorised bank officer. Contemporaneous audited financial statements also operated as evidence of the borrower's admitted liability.

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Taxation2026

Can an Earlier Customs Tribunal Ruling Be Applied to Future Imports?

IBRAHIM NIZAMI STEEL WIRE INDUSTRY (PVT.) LTD. Versus FEDERATION OF PAKISTAN through Secretary (Rev)/Chairman, Federal Board of Revenue, FBR House Constitution Avenue, Islamabad

2026 PTD 1513 · Balochistan High Court

Key holding. The Balochistan High Court dismissed a constitutional petition seeking to apply an earlier Tribunal valuation ruling to past and future steel-wire imports. The prior decision operated between the parties for the relevant transaction, not as a universal assessment…

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Property & Inheritance2026

Can an Unchallenged Limitation Finding Be Reopened in Civil Revision?

MUHAMMAD ISMAIL Versus Mst. BIBI SAFIA

2026 PLD 105 · Balochistan High Court

Key holding. The Balochistan High Court upheld an inheritance decree and refused to reopen an adverse finding on limitation that was not challenged in the appellate court. It also applied the evidentiary presumption governing a document over 30 years old from proper custody.

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Employment & Service2026

Can Two Non-Recommendations Permanently Bar BS-22 Promotion Without Reasons?

Muhammad Asad Islam Madni and Others v. Federation of Pakistan and Others

W.P. Nos. 989 · 967 · 1085 · 1144 · 1160 · 1848 and 2522 of 2025 · Islamabad High Court

Key holding. In seven connected petitions concerning the 29th High Powered Selection Board, the Islamabad High Court struck down the 2025 amendment imposing permanent ineligibility after two non-recommendations and set aside the board's recommendations relating to the seven…

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Corporate & Commercial2026

When Is an Intra-Court Appeal Barred in SECP Proceedings?

The CRESCENT TEXTILE MILLS LIMITED Versus SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN (SECP) through Chairman

2026 CLD 749 · Islamabad High Court

Key holding. The Islamabad High Court dismissed an intra-court appeal arising from SECP show-cause proceedings because the Companies Act, 2017 provides an appeal against the resulting statutory order, triggering the bar under the Law Reforms Ordinance.

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Employment & Service2026

Are Reinstated Employees Entitled to Back Benefits After Unlawful Termination?

Saqib vs Rollins Industries Pvt Ltd & Others

2026 SHC KHI 425 · 2026 SHC KHI 426 · 2026 SHC KHI 427 · 2026 SHC KHI 428 · 2026 SHC KHI 429 · Sindh High Court

Key holding. The Sindh High Court restored full back benefits following reinstatement after unlawful termination. The employer had not established that the employees were gainfully employed elsewhere during the intervening period.

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Healthcare Regulation2026

Must PSQCA Enforce Food-Grade Packaging Standards Across the Supply Chain?

Iskandar M. Khan v. Chairman, Pakistan Standards and Quality Control Authority and Another

W.P. No. 1801 of 2020 · Islamabad High Court

Key holding. The Islamabad High Court allowed a writ petition seeking enforcement of Pakistan Standards for polypropylene food sacks and cement packaging. The court rejected PSQCA's position that it could license packaging manufacturers but not pursue noncompliant sacks in…

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Procurement & Construction2026

Can a Procuring Agency Add Undisclosed Security Requirements After Bidding?

MANAGING DIRECTOR, FRONTIER HIGHWAY AUTHORITY Versus BROTHERS CONSTRUCTIONS AND BUILDERS (BCB)

2026 PLD 94 · Federal Constitutional Court

Key holding. The Federal Constitutional Court declined to interfere with relief granted against a public agency that imposed additional bid security by reference to an undisclosed engineer's estimate. Essential tender requirements could not be changed mid-process without…

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Taxation2026

Can Khyber Pakhtunkhwa Levy Sales Tax on Construction Services?

MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD Versus APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA

2026 PLD 127 · Federal Constitutional Court

Key holding. The Federal Constitutional Court upheld the challenged provincial provision, treating the levy as a tax on services rather than a tax on goods. It also affirmed its power to address substantial constitutional questions arising in tax proceedings.

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Banking & Finance2026

Can the Banking Mohtasib Determine Liability for Fraudulent Electronic Transfers?

UNITED BANK LIMITED Versus PRESIDENT OF THE ISLAMIC REPUBLIC OF PAKISTAN, AIWAN-E-SADAR, ISLAMABAD

2026 CLD 803 · Islamabad High Court

Key holding. The Islamabad High Court distinguished maladministration and failure to follow SBP directives from contested banking-fraud claims requiring trial. The Banking Mohtasib cannot adjudicate complex disputed facts or impose civil liability in place of a court.

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Employment & Service2026

Does a Court Stay Prevent Penal Increases on Unpaid Social Security Contributions?

SAPPHIRE TEXTILE MILLS LIMITED (UNIT NO.7 HOME TEXTILE), LAHORE Versus PUNJAB EMPLOYEES SOCIAL SECURITY INSTITUTION (PESSI) through Director (Legal)

2026 PLC 227 · Supreme Court of Pakistan

Key holding. The Supreme Court held that the statutory increase under Section 23 was penal in character and could not be imposed for the period when a valid stay order suspended the employer's enforceable duty to pay social-security contributions.

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Taxation2026

Can the Punjab Revenue Authority Recover Withholding Tax from a Service Recipient?

FOUNDATION WIND ENERGY-II Versus COMMISSIONER PUNJAB REVENUE AUTHORITY

2026 PTD 542 · 2026 LHC 1055 · Lahore High Court

Key holding. The Lahore High Court set aside recovery proceedings against a service recipient pursued under Section 52 of the Punjab Sales Tax on Services Act. The asserted substantive liability lacked sufficient footing in the parent statute, and the territorial scope of the…

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Arbitration2026

Can a Pakistani Court Grant Pre-Award Relief in London-Seated ICC Arbitration under Section 3?

Petrosin CNG (Private) Limited v. Mari Energies Limited

Enforcement Petition No. 04 of 2025 · Islamabad High Court

Key holding. The Islamabad High Court dismissed Petrosin CNG's section 3 enforcement petition arising from a gas sale and purchase agreement providing for London-seated ICC arbitration. No foreign award yet existed. The court held that section 3 did not provide a route to…

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Banking & Finance2025

When Can a State Entity Be Required to Refund a Performance Guarantee?

FEDERATION OF PAKISTAN through Ministry of Water and Power Versus SPENCER POWERGEN COMPANY OF PAKISTAN LIMITED

2026 SCMR 339 · Supreme Court of Pakistan

Key holding. The Supreme Court upheld relief against the encashment of a performance guarantee where the public authority's actions conflicted with government decisions concerning its return. A contractual setting did not immunise arbitrary state action from judicial review.

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Property & Inheritance2025

Can an Old Inheritance Mutation Be Challenged Decades Later?

JAMSHED KHAN Versus AKBAR KHAN

2026 PLD 146 · 2025 LHC 5297 · Lahore High Court

Key holding. The Lahore High Court rejected a belated challenge to a mutation made under special settlement legislation. Civil-court jurisdiction, limitation and the predecessor's prior knowledge were decisive notwithstanding the inheritance claim.

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Property & Inheritance2025

Federal Shariat Court Rejects Customs That Deny Women Their Inheritance

Syeda FOUZIA JALAAL SHAH Versus FEDERATION OF PAKISTAN through Secretary Law and Justice, Islamabad

2025 PLD 1 · Federal Shariat Court

Key holding. The Federal Shariat Court declared customs that deprive female heirs of their Quranic inheritance shares un-Islamic and without legal effect, while declining to grant case-specific personal relief outside its Article 203-D jurisdiction.

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Corporate & Commercial2024

Can Directors Appeal a Company's Winding-Up Order?

M/s Tanveer Cotton Mills (Pvt.) Ltd. (in C.P.L.A 1422-L/2021) M/s Tanveer

2024 SCP 219 · 2024 PLD Supreme Court 830 · 2024 CLD 1032 · Supreme Court of Pakistan

Key holding. The Supreme Court rejected the objection to the company's appeal. Directors retained residual authority to challenge a winding-up order on behalf of the company, notwithstanding the appointment of a liquidator.

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Corporate & Commercial2023

Does Filing Financial Statements Elsewhere Satisfy SECP's Electronic Filing Requirement?

Sohail Ahmed and others vs Additional Director, Listed Companies, Adjudication Department-I

2024 CLD 635 · Securities and Exchange Commission of Pakistan

Key holding. The SECP appellate bench upheld the penalty for failure to transmit quarterly financial statements electronically to the Commission in the prescribed manner. Submission to another recipient did not meet that separate obligation.

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