Lawyers Directory Listing
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.
Civil Petitions for Special Leave to Appeal Nos. 175/77 to 179 of -1977, heard on 6th November, 1979.
(On appeal from the judgment and order of the Lahore High Court, Lahore, dated 7-2-1979 in C. M. No. 4/Coin-S-76).
---Art. 185(3) read with Income-tax Act (XI of 1922), S. 66-A-Tax Reference-Fitness Certificate-Supreme Court dismissing petition filed against order of High Court refusing to grant fitness certificates in Tax Reference-Petitioner thereafter filing another application seek ing leave to appeal against order and judgment of High Court in a criminal miscellaneous application read with its judgment and order passed in Tax Reference-Held: Mere adding of a prayer for leave to appeal in such manner would neither extend period of limitation for main petition nor would affect judgment or order passed therein.
Sh. Abdul Haq, Advocate Supreme Court, Munir Ahmad, Advocate Supreme Court and Rao Muhammad Yusuf Khan, Advocate-on-Record for Petitioner.
Iftikharuddin Ahmad, Advocate-on-Record for Respondent.
Date of hearing : 6th November 1979.
This order will dispose of C. Ps. S. L. A. Nos. 175/77, 176/77, 177/77, 178/77, and 179/77, arising from a common judgment of the Lahore High Court in. the relevant Tax Reference mentioned therein.
2. The above-mentioned petitions have been filed against the order of the Lahore High Court dated 20-11-1975. Each petition is barred by 414 days. There is no application for condonation of delay nor any ground has been advanced otherwise in that respect either before us or in the petitions explaining each day of limitation. These petitions are consequently fable to be dismissed as time-barred. We hold and direct accordingly.
3. It may be mentioned that the petitioner had filed four miscellaneous applications (one in each Tax Reference) in the High Court praying for a certificate of fitness under section 66-A(2) of the Income-tax Act for appeal to this Court. These applications were rejected on 7-2-1977, on the ground that according to (1973) Constitution certificates of this kind prayed for could no longer be granted by a High Court. In this respect they relied upon Commissioner of Income-tax, Lahore v. Umar Saigol (P L D 1.975 Lah. 1558), decided on 16-10-1975. The miscellaneous applications aforesaid were filed subsequently some where in February, 1976 after the aforesaid judgment of the High Court had received due publication in law reports. However, taking benefit of that order it has been prayed that "leave may graciously be granted to appeal to this Court against the order and judgment dated 7-2-1977 of Lahore High Court passed in Criminal Miscellaneous No. 4/Coin-S/76 read with its judgment and order dated 20-11-1975 passed in T. R. No. 1/74".
(This is the form of relief claimed in C. P. 175/77 and the reliefs claimed in the other petitions are of the same pattern and in each petition, reference of the relevant Tax Reference from which it arises has also been given). In this respect all we need observe is that since we have already dismissed the petitions against the main judgment, mere adding a prayer for leave to appeal against the order dated 7-2-1977 "read with judgment and order dated 20-11-1975", would neither extend the period of limitation for the main petitions and nor would it affect that judgment or order otherwise. The main petitions in any case remain time-barred and their period of limitation could not be extended in the manner adopted herein.
4. The result is that these petitions have no merit and are dismissed.
Petitions dismissed,
Dealing with a matter like this? Connect with a verified advocate in your city — free on SJP Lawyers Directory.
🔍 Find a Lawyer