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Constitution of Pakistan-------Art. 185(2)---Civil Procedure Code (V of 1908), O.XLI, R.19---Appeal, restoration of---Dismissal for non-prosecution-Appeal filed by appellant was dismissed by High Court due to non prosecution and the same was not restored on account of unfair conduct of appellant---Validity---Relief of restoration was dependent upon showing good and sufficient cause of absence of appellant---Supreme Court did not find any exception with the passed by High Court whereby it declined to exercise its discretion in favour of appellant for non-existence of a good cause---Discretion so exercised by High Court was neither arbitrary nor erroneous---Appeal was dismissed. Abdul Qadir Khan, Advocate Supreme Court for Appellant. Ex parte for Respondent No.1. Syed Arshad Hussain, Advocate Supreme Court for Respondents Nos. 1 and 2. Date of hearing: 1st March, 2010. JUDGMENT MUHAMMAD SAIR ALI, J.---The appellant filed Special Sales Tax Appeal No. 40 of 2004 in the High Court of Sindh at Karachi, challenging order dated 9-5-2003 of the appellate Tribunal Customs, Central Excise and Sales Tax, Karachi dismissing appellant's Sales Tax Appeal No. K-247 of 2001. On 17-12-2004, the High Court dismissed the above referred Appeal No. 40 of 2004 for non-prosecution. Restoration Application bearing C.M.A. No. 135 of 2005 seeking restoration of the said appeal was tiled. This application for restoration was also dismissed for non-prosecution on 15-4-2004. The appellant then filed Application No. 941 of 2005 to seek restoration of the restoration application. This petition was allowed on 7-10-2005 and C.M.A.No. 135 of 2005 was restored by which appellant had sought restoration of the appeal. On 22-11-2005 after hearing of the arguments, the High Court dismissed appellant's application through order dated 22-11-2005 on merits as well as for being barred by time. 2. The appellant filed Civil Petition No. 55-K of 2006 and obtained leave on 6-10-2006. 3. Mr. Abdul Qadir Khan, learned Advocate Supreme Court for the appellant contended that facts were not properly appreciated by the Sindh High Court and in taxation matters, the assessees were to be treated indulgent by…

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