The Law Review

INTRODUCTION  In a move that has sparked national debate, the Legislative Assembly of Telangana has reportedly passed a law that allows employed children to have 15% of their salaries deducted if they fail to take care of their parents. The deducted amount will be transferred directly to the parents, providing them with much-needed financial support. This law reflects a growing concern in modern society: with increasing urbanization, career pressures, and busy lifestyles, many elderly parents face neglect from their own children. Telangana’s initiative aims to enforce filial responsibility, ensuring parents are not left unsupported in their old age. What the Law Proposes According to the reports: The law applies to all men and women employed in government and private sectors. 15% of salary will be deducted for children found neglecting their parents. The deducted amount is directly provided to parents. The law is meant to cover cases where parents are left unsupported due to neglec...

FIRAC Analysis Writ Petition No. 61369/2019 The State through Prosecutor General, Punjab v. Judicial Magistrate Section-30, etc. Facts The case originated from an application filed by Shamim Khalida before the Anti-Corruption Establishment, Punjab, alleging that Faisal Karamat demanded illegal gratification. Consequently, FIR No. 02/2019 was registered under Section 5(2) of the Prevention of Corruption Act, 1947 read with Sections 161 and later 162 PPC. A raid was conducted by a Judicial Magistrate, during which Faisal Karamat was allegedly caught red-handed accepting Rs. 25,000 as bribe. He was arrested on the spot. The Investigating Officer sought physical remand for further investigation, but only short remands of one day each were granted. Eventually, on 09.08.2019, the Duty/Judicial Magistrate refused further remand and discharged the accused on the ground that he was not a public servant and thus the Anti-Corruption laws were not applicable. Aggrieved by this discharge orde...

Introduction The case of  Muhammad Ahmad Pansota v. Federation of Pakistan  marks a significant development in Pakistan’s constitutional jurisprudence, particularly in the recognition of socio-economic rights. Decided by the  Lahore High Court , this public interest litigation addresses the pressing issue of food insecurity alongside the paradox of widespread food wastage in the country. The judgment explores whether access to food can be read into the fundamental right to life under  Article 9 of the Constitution of Pakistan , and to what extent the State is obligated to ensure equitable distribution of essential resources. By integrating constitutional principles, Islamic teachings, and international human rights norms, the Court adopted a progressive and expansive interpretation of fundamental rights, making this case a landmark authority on the right to food in Pakistan. Facts  The case of Muhammad Ahmad Pansota v. Federation of Pakistan was filed before th...

Introduction Corporate taxation is a fundamental component of Pakistan’s revenue system, governed primarily by the Income Tax Ordinance, 2001 . It applies to companies operating within Pakistan as well as foreign entities deriving income from Pakistani sources. While the legal structure is comprehensive, corporate taxation in Pakistan continues to face serious compliance, enforcement, and judicial interpretation challenges . Legal Framework of Corporate Taxation Corporate taxation is regulated through: Income Tax Ordinance, 2001 (primary statute) Income Tax Rules, 2002 Annual Finance Acts (tax rates and amendments) Administrative control by the Federal Board of Revenue (FBR) The system includes corporate income tax, minimum tax, withholding tax, and super tax on high-income corporations. Compliance Mechanism Corporate taxpayers are required to: Register with FBR File annual income tax returns via IRIS system Maintain audited financial statements Comply wit...

Mst. Amara Waqas v. Muhammad Waqas Rasheed: A Landmark Analysis on Dowry, Matrimonial Property & Equitable Distribution Islamabad High Court | W.P. No. 365 of 2023 | Judgment dated 02.03.2026 Introduction The judgment delivered by the Islamabad High Court in Mst. Amara Waqas v. Muhammad Waqas Rasheed & others represents one of the more intellectually expansive contributions to contemporary Pakistani family jurisprudence, particularly in relation to dowry recovery, evidentiary assessment in matrimonial disputes, and the evolving doctrine of matrimonial property. The Court was confronted not merely with a dispute over dowry articles and monetary claims, but with a broader jurisprudential question: whether the traditional legal framework governing matrimonial dissolution adequately reflects the economic and social realities of modern marital relationships in Pakistan. The case is particularly significant because it goes beyond routine family litigation and engages in comparative...

FIRAC Case Analysis: Aziz Khatoon & Another vs The State Lahore High Court, W.P. No. 2068 of 2025 (Illegal Dispossession Act, 2005) Facts In the present case, the petitioners, Aziz Khatoon and another, invoked the jurisdiction of the Lahore High Court under Article 199 of the Constitution of Pakistan, 1973, challenging the judgment dated 24.02.2025 passed by the learned Additional Sessions Judge, Liaqatpur. The trial court had acquitted the accused/respondents No. 4 to 11 in a private complaint filed under Section 3 of the Illegal Dispossession Act, 2005 regarding the alleged unlawful occupation of 3 kanals of land situated in Mouza Ghafoor Abad, Tehsil Liaqatpur. It was alleged by the complainant that she was forcibly dispossessed on 07.12.2022; however, during the trial, the complainant failed to appear as a witness, and only two prosecution witnesses were examined. The dispute also involved questions of inheritance and partition of ancestral land, as the property originally belo...