Commercial Law
Competition, banking, contracts, and commercial remedies.
Case analysis and practical research on commercial regulation, competition law, banking disputes, contractual liability, corporate questions, and enforcement of business rights.
13 articles in Commercial Law
01Commercial LawPublic Procurement Rules 2026 Replace 2004 Rules: EPADS, Tender Deadlines and RemediesPakistan's new federal procurement rules require EPADS, revise tender and complaint deadlines, and set blacklisting safeguards. Download the Gazette PDF.02Commercial LawSales Tax Limitation After Remand: Supreme Court Rejects Unlimited Re-AdjudicationThe Supreme Court held that the statutory adjudication period runs afresh from remand, dismissing the tax Department’s appeal against an order made years too late.03Commercial LawCustoms Vehicle Confiscation in Pakistan: Supreme Court Explains the SRO 499 Redemption BarThe Supreme Court ordered outright confiscation of a vehicle used exclusively for smuggled goods, holding that SRO 499 barred its release on redemption fine.04Civil Law · Commercial Law · EvidenceSpecific Performance of Contract in Pakistan: Property Sale Agreements, Law and Leading CasesSpecific performance of contracts in Pakistan: property sale agreements, readiness, limitation, subsequent buyers and leading Supreme Court cases.05Commercial Law · Criminal Law · Constitutional LawLahore High Court: Tax Assessment Is Not a Precondition for an AMLA Money-Laundering InvestigationThe Lahore High Court held that an AMLA investigation based on scheduled income-tax offences may proceed without waiting for final assessment of tax liability, while the prosecution must still prove the predicate offence, proceeds of crime and every element of money laundering.06Criminal Law · Commercial Law · EvidenceSupreme Court: Section 489-F Cannot Be Used to Recover Disputed Business Debt Through Security ChequesThe Supreme Court confirmed pre-arrest bail where the cheque amount materially exceeded the liability found in investigation, supporting the defence that the cheques secured ongoing business dealings rather than a fixed debt.07Commercial LawCustoms Valuation Rulings Do Not Expire After 90 Days: Supreme CourtThe Supreme Court held that a valuation ruling under section 25A of the Customs Act remains binding until revised or rescinded; Rule 107's 90-day period concerns valuation data, not the ruling's legal life.08Commercial LawDHA Islamabad Is Not a Local Authority for Section 49 Income Tax Exemption: Supreme CourtThe Supreme Court dismissed DHA Islamabad's four tax appeals, holding that local development functions alone do not establish the statutory attributes of a local authority for section 49(2) exemption.09Commercial LawTax Avoidance Under Section 109: Supreme Court Says Incidental Tax Benefit Is Not EnoughThe Supreme Court dismissed 20 Revenue appeals, holding that a genuine transaction cannot be re-characterised under section 109 merely because it produces a tax benefit; avoidance or reduction of tax must be a main purpose of the transaction.10Commercial Law · EvidenceModified Vehicle Customs Classification: Supreme Court Says Original Design Controls PCT 87.02 or 87.03The Supreme Court held that a five-seater motor car does not enter PCT Heading 87.02 merely because it is later stretched to carry ten or more persons; original manufacturer design, VIN data and reliable manufacturer evidence control the classification.11Civil Law · Evidence · Commercial LawSupreme Court Upholds Partial Specific Performance of Severable Property Sale AgreementPakistan's Supreme Court held that a seller who admitted a joint agreement remained bound for his distinct plot, while relief failed against the co-seller whose execution was not proved.12Commercial Law · Criminal LawSupreme Court: US$40,000 at Final Airport Check Was Attempted SmugglingThe Supreme Court held that carrying undeclared US$40,000 through immigration to the final airport security check crossed preparation and amounted to attempted smuggling.13Commercial Law · Constitutional LawSupreme Court: Government-Requested Price Fixing Still Violates Competition ActThe Supreme Court upheld PVMA's liability for collectively fixing reduced ghee and cooking-oil prices, but cut the penalty from Rs 50 million to Rs 30 million.