Law: Income Tax Ordinance, 2001

Section: 111

Law: Constitution of Pakistan, 1973

Section: 185

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973 Article 185 Condonation of delay on the ground “since it is the official matter and there are many formalities “ is meritless and therefore dismissed.-The application for condonation of delay in filing the petition for leave to appeal was sought on the ground “since it is the official matter and there are many formalities to be fulfilled while getting the permission of the high- ups for filing the petition against any order/ before any higher forum which takes time”. This ground is meritless and is therefore dismissed. Consequently, the main petition for leave to appeal is also dismissed being barred by time. Role of Advocate on Record.- See Order I, Rule-2; and Order IV of the Supreme Court Rules, 1980. INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Section 111 See Article 185 of the Constitution of the Islamic Republic of Pakistan, 1973. SUPREME COURT RULES, 1980  Order I, Rule-2; and Order IV Role of “Advocate on Record”.-The concept of enrolling Advocates on Record at the Supreme Court is to ensure that the cases filed in the Supreme Court handled by certain designated lawyers called the AORs; this ensures proper management of cases, timely service of court-process to parties and certainty of representation before the Court leaving no margin for adjournments as is in other courts. All this is to achieve timely decisions of cases by the apex Court. However, if the AORs are not performing their responsibility, it certainly begs the questions: Whether the institution is required anymore. Has it outlived its utility and is causing more disservice to the litigants and the Court than achieving the benefits of this institution alluded to in the Rules. ORDER: MR. JUSTICE SYED MANSOOR ALI SHAH.- (1). No one appeared on behalf of the petitioner when the case was called as there was a written request for adjournment by the Advocate-on- Record (“AOR”) for the petitioner on behalf of the Advocate Supreme Court of Pakistan (“ASC”). We sent for the AOR in the case, who appeared later in the day. He was asked to address the Court on the question of limitation, as the petition for leave to appeal before this Court was…

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