Legal Principle & Question Decided

Ruling Summary: This decision was rendered by the Islamabad High Court, officially reported as 2026 CLD 749. In this matter between The CRESCENT TEXTILE MILLS LIMITED and SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN (SECP) through Chairman Honorable Justice Arbab Muhammad Tahir Shehryar Kasuari , Salman Akram Raja and Malik Abdul Majid, the court adjudicated key questions of statutory construction, procedural regularity, and legal precedent under Pakistani law.

Core Holding: The honorable bench evaluated governing statutory provisions and judicial authorities to establish the rights of the parties, delivering the binding reasoning set out below.

Full Judgment Text & Judicial Ruling

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Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.MsoHeader, li.MsoHeader, div.MsoHeader\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Header Char\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:6.0pt;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:.5in center 3.0in right 6.0in;\r\n\tfont-size:16.0pt;\r\n\tmso-bidi-font-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Times New Roman\";}\r\np.MsoFooter, li.MsoFooter, div.MsoFooter\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Footer Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:center 3.0in right 6.0in;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\nspan.MsoFootnoteReference\r\n\t{mso-style-noshow:yes;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tvertical-align:super;}\r\nspan.MsoPageNumber\r\n\t{mso-style-noshow:yes;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Times New Roman\";}\r\np.MsoTitle, li.MsoTitle, div.MsoTitle\r\n\t{mso-style-link:\"Title Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:center;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:20.0pt;\r\n\tmso-bidi-font-size:12.0pt;\r\n\tfont-family:Arial;\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.MsoBodyText, li.MsoBodyText, div.MsoBodyText\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Body Text Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:16.0pt;\r\n\tmso-bidi-font-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.MsoBodyTextIndent, li.MsoBodyTextIndent, div.MsoBodyTextIndent\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Body Text Indent Char\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.5in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tline-height:13.9pt;\r\n\tmso-line-height-rule:exactly;\r\n\tmso-pagination:widow-orphan;\r\n\tmso-layout-grid-align:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.MsoBodyText2, li.MsoBodyText2, div.MsoBodyText2\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Body Text 2 Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:center;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\ttext-decoration:underline;\r\n\ttext-underline:single;}\r\np.MsoBodyText3, li.MsoBodyText3, div.MsoBodyText3\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Body Text 3 Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:14.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tletter-spacing:-.15pt;}\r\np.MsoBlockText, li.MsoBlockText, div.MsoBlockText\r\n\t{mso-style-noshow:yes;\r\n\tmargin-top:0in;\r\n\tmargin-right:63.0pt;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:1.0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:.5in;\r\n\tfont-size:16.0pt;\r\n\tmso-bidi-font-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\na:link, span.MsoHyperlink\r\n\t{mso-style-noshow:yes;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tcolor:blue;\r\n\ttext-decoration:underline;\r\n\ttext-underline:single;}\r\na:visited, span.MsoHyperlinkFollowed\r\n\t{mso-style-noshow:yes;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tcolor:purple;\r\n\ttext-decoration:underline;\r\n\ttext-underline:single;}\r\np.MsoPlainText, li.MsoPlainText, div.MsoPlainText\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Plain Text Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Courier New\";\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\r\n\t{mso-style-noshow:yes;\r\n\tmso-style-link:\"Balloon Text Char\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:8.0pt;\r\n\tfont-family:Tahoma;\r\n\tmso-fareast-font-family:\"Times New Roman\";}\r\nspan.Heading1Char\r\n\t{mso-style-name:\"Heading 1 Char\";\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 1\";\r\n\tmso-ansi-font-size:16.0pt;\r\n\tmso-bidi-font-size:16.0pt;\r\n\tfont-family:\"Calibri Light\";\r\n\tmso-ascii-font-family:\"Calibri Light\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:\"Calibri Light\";\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tmso-font-kerning:16.0pt;\r\n\tfont-weight:bold;}\r\nspan.Heading2Char\r\n\t{mso-style-name:\"Heading 2 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 2\";\r\n\tmso-ansi-font-size:14.0pt;\r\n\tmso-bidi-font-size:14.0pt;\r\n\tfont-family:\"Calibri Light\";\r\n\tmso-ascii-font-family:\"Calibri Light\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:\"Calibri Light\";\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tfont-weight:bold;\r\n\tfont-style:italic;}\r\nspan.Heading3Char\r\n\t{mso-style-name:\"Heading 3 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 3\";\r\n\tmso-ansi-font-size:13.0pt;\r\n\tmso-bidi-font-size:13.0pt;\r\n\tfont-family:\"Calibri Light\";\r\n\tmso-ascii-font-family:\"Calibri Light\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:\"Calibri Light\";\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tfont-weight:bold;}\r\nspan.Heading4Char\r\n\t{mso-style-name:\"Heading 4 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 4\";\r\n\tmso-ansi-font-size:14.0pt;\r\n\tmso-bidi-font-size:14.0pt;\r\n\tfont-family:Calibri;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tfont-weight:bold;}\r\nspan.Heading5Char\r\n\t{mso-style-name:\"Heading 5 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 5\";\r\n\tmso-ansi-font-size:13.0pt;\r\n\tmso-bidi-font-size:13.0pt;\r\n\tfont-family:Calibri;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tfont-weight:bold;\r\n\tfont-style:italic;}\r\nspan.Heading6Char\r\n\t{mso-style-name:\"Heading 6 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 6\";\r\n\tmso-ansi-font-size:11.0pt;\r\n\tmso-bidi-font-size:11.0pt;\r\n\tfont-family:Calibri;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tfont-weight:bold;}\r\nspan.Heading7Char\r\n\t{mso-style-name:\"Heading 7 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 7\";\r\n\tmso-ansi-font-size:12.0pt;\r\n\tmso-bidi-font-size:12.0pt;\r\n\tfont-family:Calibri;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-bidi-font-family:\"Times New Roman\";}\r\nspan.Heading8Char\r\n\t{mso-style-name:\"Heading 8 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 8\";\r\n\tmso-ansi-font-size:12.0pt;\r\n\tmso-bidi-font-size:12.0pt;\r\n\tfont-family:Calibri;\r\n\tmso-ascii-font-family:Calibri;\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:Calibri;\r\n\tmso-bidi-font-family:\"Times New Roman\";\r\n\tfont-style:italic;}\r\nspan.Heading9Char\r\n\t{mso-style-name:\"Heading 9 Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Heading 9\";\r\n\tmso-ansi-font-size:11.0pt;\r\n\tmso-bidi-font-size:11.0pt;\r\n\tfont-family:\"Calibri Light\";\r\n\tmso-ascii-font-family:\"Calibri Light\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-hansi-font-family:\"Calibri Light\";\r\n\tmso-bidi-font-family:\"Times New Roman\";}\r\nspan.PlainTextChar\r\n\t{mso-style-name:\"Plain Text Char\";\r\n\tmso-style-noshow:yes;\r\n\tmso-style-locked:yes;\r\n\tmso-style-link:\"Plain Text\";\r\n\tfont-family:\"Courier New\";\r\n\tmso-ascii-font-family:\"Courier New\";\r\n\tmso-hansi-font-family:\"Courier New\";\r\n\tmso-bidi-font-family:\"Times New Roman\";}\r\np.style5, li.style5, div.style5\r\n\t{mso-style-name:style5;\r\n\tmso-style-parent:\"Plain Text\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:6.0pt;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:widow-orphan;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"Courier New\";}\r\np.AltC, li.AltC, div.AltC\r\n\t{mso-style-name:Alt+C;\r\n\tmso-style-parent:style5;\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:.1in;\r\n\tmargin-left:0in;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\ttab-stops:.5in;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"Courier New\";\r\n\tletter-spacing:.2pt;\r\n\tmso-bidi-font-weight:bold;}\r\np.AltA, li.AltA, div.AltA\r\n\t{mso-style-name:Alt+A;\r\n\tmso-style-parent:Alt+C;\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\tpage-break-after:avoid;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"CG Times\";\r\n\tmso-fareast-font-family:\"MS Mincho\";\r\n\tmso-bidi-font-family:\"Courier…

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