ASHRAF DAWAKHANA versus ADDITIONAL COLLECTOR, COLLECTORATE OF SALES TAX, GUJRANWALA
The appeal made on the basis of the appeal in the absence of an independent petition for contempt of appeal by the Appellate Tribunal regarding the delayed appeal of the Section 47 High Court was not affirmed. On a particular day, as well as delayed condolences, the Tribunal should have taken a softer view of the fact that there was no free application for delayed condolence, no matter what. In the given case, the appeal was allowed with the direction that the hearing of the appeal filed by the appellant before the Appellate Tribunal would be considered as a hearing and after hearing the two sides, the decision would be decided on merit according to law.
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