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MUHAMMAD YAR versus SARDAR ALI


Section 21 of the West Pakistan Board of Revenue Act (XI of 1957), Section 7 of the Limitation Act (IX of 1908), Section 5 of the Constitution of Pakistan (1973), Article 199, repealing the amendment before the delimitation of the Board of Revenue, Additional The records filed by the appellant's shopkeepers before the Commissioner's Revenue were recorded on 318 1986, with Wendy's finding that no one thought the appeal was intended to be recorded because the Additional Commissioner's Revenue believed that the Pre. Importer has no right to premature imprisonment; Wendy's against the order of the Additional Commissioner Revenue before the Board of Revenue on 281 1995. The Commissioner preferred to modify the order of the Revenue, in which the review was validated when filed vendors reviewed by the Board of Revenue was too late. But such delays could be waived due to such vague and ambiguous orders if the Board of Revenue was present on the request. Traders who were against the law for delays were not allowed to remain on technical grounds. Although there was a technical point of view, but it also created rights in favor of the other party, so it should not. Both sides were not convinced by the Revenue Authority's order, therefore, such a delay in the circumstances was not fatal, approved by the Board of Revenue, and the Additional Commissioner's Revenue declared without legal authority. , Revenue filed by the shopkeepers before the Additional Commissioner, which was assigned to the Record Room, will be deemed eligible before the forum forum application can be allowed.

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