Ten reportable judgments across the holiday-adjusted window of 13, 15 and 17 August 2026 (14 August being a public holiday), together with 11–12 August stragglers and Sindh High Court matters of 7–10 August recovered after that portal came back online — two from the Federal Constitutional Court, four from the Supreme Court, two from the Lahore High Court and two from the Sindh High Court (the Islamabad High Court returned no in-window entries).

Federal Constitutional Court of Pakistan

• CM Pak Limited v. Federation of Pakistan — super tax paid under section 4C of the Income Tax Ordinance 2001 is adjustable against a tax credit under section 168, because section 4C(3) incorporates the whole of Chapter X and not merely its procedural provisions; a court cannot read in a limitation the legislature has not imposed, and fiscal statutes are construed in favour of the taxpayer. Petitions converted into appeals and allowed; the Islamabad High Court judgment set aside, the taxpayer left at liberty to seek adjustment before the competent taxing authority.
• Bashir Hussain (deceased) through Mst. Abida Parveen v. Government of Khyber Pakhtunkhwa — pension is a vested and enforceable right, not a bounty, protected under Articles 9 and 14; once the competent authority has lawfully condoned a deficiency in qualifying service under CSR 423(2)(b), pensionary benefits including family pension cannot be withheld, and an audit objection cannot re-open the sanction. Petition converted into appeal and allowed; the Peshawar High Court order set aside and immediate release of pension and family pension directed.

Supreme Court of Pakistan

• Land Acquisition Collector / Provincial Housing Authority, Peshawar v. Ali Akbar — the 15% solatium under section 23(2) of the Land Acquisition Act 1894 is a one-time payment on the market value, not a recurring annual charge, and the amended section 28 (as substituted in Khyber Pakhtunkhwa in 2001) confers a discretionary compensatory award in the nature of rent for deprivation of use, with 6% per annum operating only as a minimum benchmark absent rental evidence. Appeals of both sides partly allowed; the contempt petitions disposed of with judicial restraint.
• Ellahi Bakhsh Bugti v. Government of Balochistan — in a departmental inquiry the primary burden rests on the employer, and where the inquiry officer himself recommends forensic examination of a disputed signature, a finding of guilt reached without that examination cannot stand; a Service Tribunal, deemed a civil court under section 5 of the 1974 Act, may itself record evidence or compare a signature where the case demands. Both petitions converted into appeals and allowed; the Tribunal judgment set aside and a de novo inquiry directed within three months.
• Saad Younis v. Ghulam Bari — a registered power of attorney carries a statutory presumption of due execution under Article 95 of the Qanun-e-Shahadat Order 1984 which a resiling identifying witness does not displace, and an express authority to sell ordinarily comprehends, under sections 188–189 of the Contract Act 1872, the authority to execute the antecedent agreement to sell; revisional jurisdiction under section 115 CPC is supervisory, not appellate, and does not permit a fresh appraisal of evidence. Appeals allowed; the High Court’s revisional judgment set aside and the concurrent trial and first appellate decrees restored.
• Mst. Sarwar Mai v. Judge, Family Court, Muzaffargarh — a Nikahnama procured from a person of unsound mind is a fraud that vitiates every claim of status, legitimacy and inheritance built upon it, a Nikah being a civil contract requiring competent parties; and where a court-directed exhumation for DNA sampling cannot be carried out because the grave cannot be identified, the party asserting parentage fails to discharge its burden. Civil appeal dismissed; the concurrent findings of three tiers maintained.

Lahore High Court

• The Collector, Customs (Enforcement), Multan v. The Customs Appellate Tribunal, Lahore — once the person in possession produces a documentary trail establishing lawful procurement, the burden under section 187 of the Customs Act 1969 shifts back to the department, which must reconcile the documents with the seized goods rather than dismiss them as irrelevant; whether the documents co-relate with the seized goods is a question of fact outside reference jurisdiction under section 196. Reference application dismissed; the question of law answered in favour of the respondents.
• Muhammad Abid Saleem v. Mst. Jafaran Bibi — a claim founded in substance on defamatory words is triable by the District Judge under the Defamation Ordinance 2002 as a special law, not by the Civil Court under section 9 CPC; and a suit for damages for malicious prosecution fails where its ingredients are neither pleaded nor proved and the underlying proceedings are still pending. Regular first appeal dismissed in limine, the trial court’s findings upheld on additional grounds.

Sindh High Court

• M. Tariq Mansoor, Advocate v. Province of Sindh — the constitutional duty to protect life under Article 9 extends to the effective discharge of public-health and medical-safety responsibilities, and where the officials whose acts are in question control the inquiry the Court may direct an independent fact-finding committee headed by the Chief Secretary without any finding of individual guilt (arising from the HIV outbreak among children at a SESSI hospital). Petition disposed of with directions, free lifelong treatment and compensation secured pending inquiry; separately, contempt proceedings ordered against the petitioner advocate for disrupting the proceedings.
• Shaheen Anwer v. Works Cooperative Housing Society Ltd. — disputes concerning the affairs of a cooperative society, including its demands and transfer dues, are exclusively triable by the Cooperative Court under section 73 of the Sindh Cooperative Societies Act 2020, and a trial court that has passed and executed a final decree in an administration and partition suit becomes functus officio and cannot use section 151 CPC to adjudicate a fresh controversy. Constitutional petition dismissed; the trial court’s order held coram non judice for want of jurisdiction.