Law: Sales Tax Act, 1990

Section: 47

Sales Tax Act (VII of 1990)--S.47---Appeal to High Court---Limitation---Delay---Attested copy of impugned order of the Tribunal was delivered in the office of appellant/ Collector on 13-5-2003---Prescribed period of sixty days for filing appeal to High Court against order of Tribunal was to start running from 13-5-2003, but appeal to High Court was filed on 9-9-2003, after about three months and twenty four days from said date, which was hopelessly barred by time---If any delay was caused in supplying certified copy to relevant branch in the Large Taxpayer Unit, respondent was not responsible for same and the vested right created in his favour could not be taken away for the reason that the delay was caused in the Sales Tax Office---Opposite party could not be penalized for negligent handling of the case by appellant or its counsel---If the officials of the Sales Tax Department were not vigilant enough to file appeal before High Court within period of limitation and were negligent, respondent could not be penalized---Appeal being hopelessly barred by time, stood dismissed in circumstances. Market Committee v. Cantonment Board, Shorkot, 2001 SCMR 639 rel. ORDER Mr. Moula Bux Khoso, learned counsel for the respondent, has raised objection to the effect that the appeal is hopelessly barred by time. He has pointed out that according to appellant the Photostat copy of the Tribunal's order was received on 4-8-2003 and thereafter, the appeal was filed within the period of limitation calculated from the above date. However, he has submitted that the certified copy of the Tribunal's order is on record which shows that a copy of the Tribunal's order was sent to the respondent as well as Collector, Sales Tax and Central Excise, Karachi East on 12-5-2003 and the attested copy of the dak book maintained by the Tribunal shows that it was delivered in the office of A Collector of Sales Tax and Central Excise, Karachi East on 13-5-2003. He has submitted that the period of limitation shall start running from 13-5-2003 and the appeal filed on 9-9-2003 is hopelessly barred by time. Mr. Shakeel Ahmed, learned counsel for the…

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