| Citation(s) |
|---|
| 1981 SLG 3267 = 1981 SLD 3267 = 1981 SCMR 536 |
Supreme Court of Pakistan
Civil Petitions for Special Leave to Appeal Nos. 175/77 to 179 of -1977, heard on 6th November, 1979. (On appeal from the judgment and order of the Lahore High Court, Lahore, dated 7-2-1979 in C. M. No. 4/Coin-S-76).
Presented By:
Sh. Abdul Haq, Advocate Supreme Court, Munir Ahmad, Advocate Supreme Court and Rao Muhammad Yusuf Khan, Advocate-on-Record for Petitioner. 7Iftikharuddin Ahmad, Advocate-on-Record for
Respondent.
Civil Petitions for Special Leave to Appeal Nos. 175/77 to 179 of -1977, heard on 6th November, 1979. (On appeal from the judgment and order of the Lahore High Court, Lahore, dated 7-2-1979 in C. M. No. 4/Coin-S-76).
Presented By:
Sh. Abdul Haq, Advocate Supreme Court, Munir Ahmad, Advocate Supreme Court and Rao Muhammad Yusuf Khan, Advocate-on-Record for Petitioner. 7Iftikharuddin Ahmad, Advocate-on-Record for
Respondent.
MESSRS BOOZ ALLEN & HEMILTON INTERNATIONAL (PANAMA) INC., U. S. A.-Petitioner
VERSUS
THE COMMISSIONER OF INCOME-TAX, LAHORE-Respondent
Law: Constitution of Pakistan 1973
Section: 185(3)
Law: Income-tax Act (XI of 1922)
Section: 66-A
Constitution of Pakistan (1973) Art. 185(3) read with Income-tax Act (XI of 1922), S. 66-A-Tax Reference-Fitness Certificate-Supreme Court dismissing petition filed against order of High Court refusing to grant fitness certificates in Tax Reference-Petitioner thereafter filing another application seek ing leave to appeal against order and judgment of High Court in a criminal miscellaneous application read with its judgment and order passed in Tax Reference-Held: Mere adding of a prayer for leave to appeal in such manner would neither extend period of limitation for main petition nor would affect judgment or order passed therein. Date of hearing : 6th November 1979. ORDER KARAM ELAHEE CHAUHAN, J.-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 fable 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 Court. These applications were rejected…