| Citation(s) |
|---|
| 1981 SLG 112 1981 SLD 112 (1981) 44 TAX 38 1979 SCC 467 1981 SCMR 536 |
Supreme Court of Pakistan
C.P.S.L.A Nos. 175 to 179 of 1977, heard on 6-11-1979 [On Appeal from the judgment and order dated 7-2-1979 of the Lahore High Court, in C.M. No. 4/Com-S-76], hearing DATE 26-11-1979
KARAM ELAHEE CHAUHAN, JUSTICE AND SHAFI-UR-REHMAN, JUSTICE
Sh. Abdul Haq, Advocate Supreme Court, Munir Ahmad, Advocate Supreme Court and Rao Muhammad Yusuf Khan, Advocate-on-Record for Petitioner. Iftikhar-ud-Din Ahmad, Advocate-on-Record for
Respondent.
C.P.S.L.A Nos. 175 to 179 of 1977, heard on 6-11-1979 [On Appeal from the judgment and order dated 7-2-1979 of the Lahore High Court, in C.M. No. 4/Com-S-76], hearing DATE 26-11-1979
KARAM ELAHEE CHAUHAN, JUSTICE AND SHAFI-UR-REHMAN, JUSTICE
Sh. Abdul Haq, Advocate Supreme Court, Munir Ahmad, Advocate Supreme Court and Rao Muhammad Yusuf Khan, Advocate-on-Record for Petitioner. Iftikhar-ud-Din Ahmad, Advocate-on-Record for
Respondent.
BOOZ ALLEN & HEMILTON INTERNATIONAL (PANAMA), INC., U.S.A
VS
COMMISSIONER OF INCOME TAX, LAHORE
Law: Income Tax Act, 1922
Section: 66(1)
Law: Constitution of Pakistan, 1973
Section: 185(3)
[Income Tax Act, 1922 (XI of 1922)]..........Section 66/1, read with Article 185(3) of the Constitution of Pakistan, 1973-Leave to appeal to Supreme Court-Petition dismissed by Supreme Court as time barred Subsequently criminal Misc. application filed for leave to appeal-Petition on the same pattern as the original leave application against tax reference Whether such petition could extend the period of limitation of the main petition-Held no-I.T. Ordinance, 1979, Sec. 137 Since we have already dismissed the petitions against the main Judgment, mere adding a prayer for leave to appeal against the order dated 7-2-1977 "read with and order dated 20-ll-1975", would neither extend the period of limitation for the main petitions and nor would it affect that or order otherwise. The main petitions in any case remain time-barred and their period of limitation could not be extended in the manner adopted herein. Case relied on :- Commissioner of Income Tax v. Umar Saigol [P.L.D. 1975 Lah. 1558}=(1976) 33 Taxation 245. THIS ORDER PASSED BY: KARAM ELAHEE CHAUHAN, JUSTICE:----------------- This order will dispose of C. Ps. S. L. A. Nos. 175/77, 176/77, 177/77, 178/77, and 179/77, arising from a common judgment of the Lahore High Court in the relevant Tax Reference mentioned therein. 2. The above-mentioned petitions have been filed against the order of the Lahore High Court dated 20-11-1975. Each petition is barred by 414 days. There is no application for condonation of delay nor any ground has been advanced otherwise in that respect either before us or in the petitions explaining each day of limitation. These petitions are consequently liable to be dismissed as time-barred. We hold and direct accordingly. 3. It may be mentioned that the petitioner had filed four miscellaneous applications (one in each Tax Reference) in the High Court praying for a certificate of fitness under Section 66-A(2) of the Income tax Act for appeal to this…
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