ADNAN TRADING COMPANY versus APPELLATE TRIBUNAL CUSTOMS, CENTRAL EXCISE SALES TAX
Article 47 Civil Code of Conduct (v. 1908), Section 151 Constitution of Pakistan (1973), Article 185 (3) The leave of appeal was upheld by the Supreme Court for consideration as to whether section 47 of the High Court Sales Tax Act Using the jurisdiction appealed under, 1990 Section 151, CPC will be eligible to exercise the inherent powers contained therein. When the matter is related to taxation, it is the responsibility of the High Court to consider the issue of delay in filing an appeal on equal ground.
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