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ADDITIONAL COLLECTOR-II (WEST), COLLECTORATE OF SALES TAX AND CENTRAL EXCISE, KARACHI versus PROCTER AND GAMBLE PAKISTAN

Articles 4 and 5 of the Constitution Act 1908 constitution of Pakistan (1973), Article 185 (3) of the delay on the expiration of the time limit of the day when the court was closed delayed the commemoration of the order of the High Court Division An appeal was filed before the bench, which closed the court as late as the last day. The High Court dismissed the petition for contempt of delay for all the exceptions, the appeal was dismissed at the final hearing and Appeal ban was upheld by Supreme Court. Considering that, the Division Bench of the High Court did not deem the petitioner contrary to his first order under which the delay in filing the appeal is subject to all exceptions. Even if the applicant's appeal is in accordance with the provisions of section 4 of the Limitation Act, 1908. And whether the decision made by the Division Bench of the High Court was in favor of the Supreme Court observation in the title of Ikramullah and others Syed Syed Jamal, reported as SCMR 374 of 1980, in which it was observed That the defendant or the appellant should not be subjected to prejudice. Closing the day by the Act of the Court, when the limit has expired tax advocates from Dir lawyer