Find a Lawyer

Civil Petition No. 813 of 1976, decided on 20th February, 1980.

(On appeal from the judgment dated 11‑5‑1973 of the Lahore High Court, Lahore in Tax Reference No. 93 of 1971).

‑‑‑Art. 185(3)‑‑Income‑tax Act (XI of 1922), S. 66‑A‑‑Limitation‑ Petition time‑barred‑‑Time spent in pursuing application for grant of certificate of fitness to file appeal to Supreme Court‑‑Such application being incompetent, time not excluded‑‑Petition for leave to appeal dismissed as time‑barred.

Sh. Abdul Haque, Advocate Supreme Court with Iftikharuddin Ahmad, Advocate‑on‑Record for Petitioner.

Nemo for Respondent.

Date of hearing: 20th February, 1980.

The office note shows that this petition is barred by 954 days.

In this case, the petition for leave to appeal was filed on 28‑7‑1976 against the order passed by the Lahore High Court dated 11‑5‑1973.

Sh. Abdul Haque, learned counsel for the petitioner, submits that the petitioner had applied under section 66‑A of the Income Tax Act for the grant of a certificate of fitness to file an appeal to the Supreme Court, which was refused on 27‑5‑1976 and the petition is In time as from the date. According to the learned counsel, the time spent in pursuing the application for grant of a certificate should be excluded. We, however, find that the certificate was refused on the ground that an application, therefore, was not competent and that the petitioner has not challenged the correctness of the said determination. Under these circumstances, the learned counsel for the petitioner fairly admitted that the time spent in prosecuting the application for grant of, a certificate cannot be excluded.

This petition, therefore, must fail on the ground of limitation. It is dismissed accordingly.

M. I. 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.