Find a Lawyer

Every Lawyer listed in this directory is verified by SJP verification Team

✓ Free WhatsApp lawyer help
Need to speak to a lawyer now?

Chat with us free on WhatsApp — tell us your city and legal matter and our team connects you with the right lawyer. No form, no fee.

💬 Instant WhatsApp chat ⚖ Verified lawyer directory ⏰ Replies in minutes

INCOME-TAX COMMISSIONER versus AZAD FRIENDS & CO. LTD


Grant of Certificate to Apply for Special Leave, 1956, O XIII r 1 and Constitution of Pakistan (1962), Article 58 (3) Section 66A (2), Application for Income Tax Act 1922 Appeal for the Supreme Court dismissed by the High Court, as well as obtaining a copy of the exclusion order, as well as applying for a special leave, applicants must apply for such a copy of the Constitution Article Article 58 (3) cannot be delayed, in filing an application under Article 58 (3)

1972 S C M R 108

Present : Sajjad Ahmad, Waheeduddin Ahmad and Salahudduin Ahmed, JJ

INCOME‑TAX COMMISSIONER, KARACHI‑‑Petitioner

versus

MESSRS AZAD FRIENDS & Co. LTD., KARACHI Respondent

Civil Petition for Special Leave to Appeal No. 138 of 1971, decided on 4th February 1972.

(On appeal from the order of the High Court of Sind & Baluchistan, Karachi, dated the 15th September 1971, in S. C. P. No. 1 of 1970).

Supreme Court Rules, 1956,

O. XIII r. 1 and Constitution of Pakistan (1962), Art. 58(3)‑Application under S. 66‑A(2), Income‑tax Act, 1922 for grant of certificate to file petition for Special Leave to Appeal to Supreme Court dismissed by High Court‑Obtaining copy of order of dismissal not necessary for filing along with petition for Special Leave to Appeal tinder Art. 58(3) of Constitution‑Time taken in obtaining such copy, held, cannot be taken into consideration for condonation of delay in filing petition under Art. 58(3).

S. A. Nusrat, Advocate Supreme Court instructed by Mujahid Hussain, Advocate‑ on‑Record for Petitioner.

Nemo for Respondent.

Date of hearing : 4th February 1972.

ORDER

WAHEEDUDDIN AHMAD, J.‑

The office note shows that the peti tion is barred by 687 days. The explanation for condonation of delay is that the judgment of the High Court was passed on the 19th November 1969. The petitioner applied for certificate to under section 66‑A (2) of the Income‑tax Act, 1922., on the 28th February 1970, and the application was dismissed on the 15th September 1971. Even if this time is excluded there is no explanation why the petitioner filed petition for special leave to appeal in the Supreme Court on the 7th October 1971. There is at least a delay from 15th September 1971 to 7th October 1971.

Mr. S. A. Nusrat, learned counsel for the petitioner, has contended that this time was taken for obtaining a copy of the order dated the 15th September 1971. No such copy was necessary to file in this Court. The next contention of Mr. Nusrat that the appeal is against the order dated the 15th September 1971, has also no force. By this order, the High Court has not modified its previous order. It has only said that the decision of each case depends on its facts. The petition is dismissed as barred by time.

Petition dismissed.

Find a Lawyer Near You

Dealing with a matter like this? Connect with a verified advocate in your city — free on SJP Lawyers Directory.

🔍 Find a Lawyer
Popular cities: Lahore· Karachi· Islamabad· Rawalpindi· Multan· Faisalabad
when you need a advocate from Mithi lawyer

SJP Lawyers DirectorySJP Lawyers Directory

Pakistan's leading legal-technology platform and verified lawyer directory — connecting clients, lawyers, law firms and Bar Associations across the country.

Get in Touch

© 2018–2027 SJP Legnocrats (SMC-Private) Limited. All rights reserved.
Talk to a Lawyer Free · replies in minutes
👋 Need a lawyer? Chat with us free on WhatsApp now.