Legal Case Summary

Case Details
Case ID 43b4335f-92ae-4413-8d82-85e1c502c42c
Body View case body.
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)