| Case ID |
20286997-d57a-47b6-b82b-26c0f8e0e115 |
| Body |
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| Case Number |
Civil Petition No. 1332-L of 2001 |
| Decision Date |
May 17, 2005 |
| Hearing Date |
|
| Decision |
The petitioner's appeal was dismissed by the High Court due to it being time-barred. The petitioner had received notice of the Sales Tax Appellate Tribunal's order on May 29, 1998, but failed to file the appeal within the prescribed timeframe. The delay of six days was attributed to the petitioner's office, which did not justify the late filing. The court found that the petitioner's reasons for seeking condonation of the delay were not sufficient, as the knowledge of the decision came promptly after its issuance. Therefore, the decision of the High Court was upheld, and the petition for leave to appeal was dismissed. |
| Summary |
In the case of Civil Petition No. 1332-L of 2001, the Supreme Court of Pakistan addressed an appeal concerning the Sales Tax Act, 1990, specifically Section 47, which relates to appeals to the High Court. The case involved the Collector of Sales Tax, Lahore, as the petitioner and Service Industries Ltd as the respondent. The pivotal issue was the delay in filing the appeal, which was dismissed by the High Court as being time-barred. The court scrutinized the timeline surrounding the receipt of the notice of the tribunal's decision and the subsequent filing of the appeal. The petitioner argued that the delay was not willful and involved significant public revenue and legal questions of importance. However, the court ruled that the petitioner's office was responsible for the delay, and thus, the petition lacked merit. The Supreme Court ultimately refused the leave to appeal, emphasizing the importance of adhering to procedural timelines in legal matters. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
SERVICE INDUSTRIES LTD,
COLLECTOR OF SALES TAX, LAHORE
|
| Judges |
FALAK SHER,
TASSADDUQ HUSSAIN,
JILLANI
|
| Lawyers |
Ahmad Bilal Sufi,
Mian Atta-ur-Rehman,
Ijaz-ul-Ahsan
|
| Petitioners |
COLLECTOR OF SALES TAX, LAHORE
|
| Respondents |
SERVICE INDUSTRIES LTD
|
| Citations |
2005 SLD 278,
2005 PTD 2420
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
47
|