| Case ID |
3cd34b8d-9fbf-4543-ab15-39e169fad223 |
| Body |
View case body. Login to View |
| Case Number |
Custom Appeals Nos. 306 and 323 of 2001 |
| Decision Date |
Dec 06, 2001 |
| Hearing Date |
Dec 06, 2001 |
| Decision |
The Lahore High Court accepted the appeal and set aside the impugned order, thereby allowing the appeal filed by the appellant before the Tribunal to be deemed pending. The Tribunal is directed to hear and decide the case on its merits after considering both parties. The Court emphasized that the delay in filing the appeal was negligible and should be considered objectively, especially when no valuable right of the Revenue was created due to the delay. The decision reflects the principle of fair hearing and justice in administrative law, particularly under the Sales Tax Act. |
| Summary |
In the case of Custom Appeals Nos. 306 and 323 of 2001, the Lahore High Court addressed the issue of delay in filing an appeal under the Sales Tax Act, 1990. The Court ruled that the Appellate Tribunal's dismissal of the appeal due to unexplained delay was erroneous. It highlighted the discretionary power of the Tribunal under section 46(2) to admit appeals filed beyond the limitation period, stressing that delays should be evaluated objectively. This decision underscores the importance of ensuring that procedural technicalities do not obstruct the right to appeal, particularly when the delay does not adversely affect the rights of the revenue authorities. The case reinforces the principles of justice and fairness in administrative proceedings, making it a significant reference for similar future cases regarding appeal procedures in tax law. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
NASEEM SIKANDAR,
MUHAMMAD SAEED AKHTAR
|
| Lawyers |
Shafqat Mahmood Chohan,
A. Karim Malik
|
| Petitioners |
Messrs KEEP & CARRY COMPANY
|
| Respondents |
another,
DEPUTY COLLECTOR (ADJUDICATION), SALES TAX
|
| Citations |
2002 SLD 574,
2002 PTD 608
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
46
|