| Case ID |
43b4335f-92ae-4413-8d82-85e1c502c42c |
| Body |
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| Case Number |
Civil Petition No. 813 of 1976 |
| Decision Date |
Feb 20, 1980 |
| Hearing Date |
Feb 20, 1980 |
| Decision |
The Supreme Court dismissed the petition for leave to appeal on the grounds of limitation. The court noted that the petition was filed 954 days after the Lahore High Court's decision, and the time spent in pursuing an application for a certificate of fitness to appeal could not be excluded because the application was deemed incompetent. The petitioner's counsel acknowledged that the refusal of the certificate was not challenged. Therefore, the petition was time-barred and consequently dismissed. |
| Summary |
In the case of Civil Petition No. 813 of 1976, the Supreme Court of Pakistan addressed the issues of limitation in the context of appeals in tax-related matters. The court ruled that the petitioner's application for a certificate of fitness to appeal was not competent, and thus the time spent on this application could not be excluded from the calculation of the limitation period. The decision emphasized the importance of adhering to procedural timelines in legal proceedings. This case serves as a significant reference for understanding the implications of the Income-tax Act and the Constitution of Pakistan concerning appeals and limitations. Keywords: Supreme Court, legal appeal, limitation period, Income-tax Act, constitutional law, procedural compliance. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
|
| Judges |
Dorab Patel,
Nasim Hasan Shah
|
| Lawyers |
Sh. Abdul Haque,
Iftikharuddin Ahmad
|
| Petitioners |
|
| Respondents |
S. Muhammad Din and Sons Ltd.
|
| Citations |
1985 SLD 1021,
1985 SCMR 1940
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act (XI of 1922),
Constitution of Pakistan (1973)
|
| Sections |
66-A,
185(3)
|