| Case ID |
0479239f-1d76-42b7-a989-bf1e3f63bb91 |
| Body |
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| Case Number |
Civil Petition No.1332-L of 2001 |
| Decision Date |
May 17, 2005 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition for leave to appeal as it was deemed devoid of any substantive merit. The delay of six days in filing the second appeal to the High Court was attributed to the petitioner's office. Despite the petitioner's claims of non-willful delay, the fact that the office received notice of the appellate order the day after it was passed indicated that the lapse was on their part. Consequently, the High Court's dismissal of the appeal as time-barred was upheld, and the petition was ultimately dismissed with leave refused. |
| Summary |
This case revolves around the Sales Tax Act, 1990, focusing on Section 47 concerning appeals to the High Court. The Supreme Court of Pakistan addressed the delay in filing an appeal after the Sales Tax Appellate Tribunal's decision was communicated. The petitioner's claim of ignorance regarding the impugned order was insufficient to justify the delay, leading to the dismissal of the appeal. The decision underscores the importance of timely actions in legal proceedings, especially in tax-related cases, where public revenue and legal principles are at stake. This ruling serves as a reminder of the strict adherence to procedural timelines within the legal framework, particularly in tax law, which is crucial for maintaining the integrity and efficiency of the judicial system. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
FALAK SHER,
TASSADUQ HUSSAIN JILLANI
|
| Lawyers |
Ahmar Bilal Sufi,
Mian Atta-ur Rehman,
Ijaz-ul-Ahsan
|
| Petitioners |
COLLECTOR OF SALES TAX, LAHORE
|
| Respondents |
SERVICE INDUSTRIES LTD.
|
| Citations |
2008 SLD 291,
2008 SCMR 1416,
(2006) 93 TAX 6
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
47
|