Law: Constitution of Pakistan, 1962

Section: 58(2)(a)

Law: Income Tax Act, 1922

Section: 66A(2)

Law: Income Tax Ordinance, 1979

Section: 137(1)

Law: Supreme Court Rules, 1956

Section: Rule1ofOrderXIII

Income Tax Act, 1922 -- Section 66A(2) -Appeal to Supreme Court - Petition for special leave to appeal filed in the Supreme Court beyond the period of limitation prescribed in the Supreme Court Rules -- No valid reasons for the delay -- Petition, whether competent -- Held no -- Supreme Court Rules -- Rule 1, Order XIII -- Constitution of Pakistan -- Article 58(2)(a) -- Corresponding Sections: Income-tax Ordinance, 1979 -- Section 137(1) - JUDGMENT FAZLE-AKBAR, J. This petition is barred by time by 164 days. Special leave to appeal is sought against a judgment of a Division Bench of the High Court dated 26th September, 1966, in an Income-tax Reference and also against the order dated 16th March, 1967, of the said Court refusing to grant a certificate that it was a fit case for appeal to this Court. In the petition for condonation of the delay, it is stated that the petition for special leave was filed within time from the last order of the High Court dated 16th March, 1967, refusing the certificate. A similar contention was raised in the case of Paresh Chandra Biswas and others v. Tapen Kanti Choudhury and others (P.L.D. (1963) S.C.598), and this Court held that an application for special leave filed against the judgment of a Single Judge of the High Court cannot be deemed to have been filed against the order of the High Court refusing certificate of fitness for a Letters Patent appeal. Again, in the case of Zafarullah Khan v. Mst. Hussain Bibi (C.P.S.L.A. No. 324 of 1967), which is not yet reported, it was held that: "No appeal to this Court would appear to be competent against a discretionary order by a Single Judge of the High Court declining to certify one of his judgment as fit for appeal under the Letters Patent within the High Court." From the above decisions, it is clear that a petition for special leave to appeal from a judgment of the High Court should be filed within sixty days of limitation as prescribed in the Rules of this Court. The next question is: If the petitioners are entitled to exclude the period spent in pursuing their petition for a certificate from the High Court that the case was a fit one for appeal to this Court? Rule 1 of Order XIII…

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