1972 PLP 108 (SCMR)
INCOME‑TAX COMMISSIONER, KARACHI‑‑Petitioner Versus MESSRS AZAD FRIENDS & Co. LTD., KARACHI Respondent
| Citation | 1972 PLP 108 (SCMR) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | INCOME‑TAX COMMISSIONER, KARACHI‑‑Petitioner Versus MESSRS AZAD FRIENDS & Co. LTD., KARACHI Respondent |
Q1: What are the key laws and sections cited in 1972 PLP 108 (SCMR)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1972 PLP 108 (SCMR)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1972 PLP 108 (SCMR) (INCOME‑TAX COMMISSIONER, KARACHI‑‑Petitioner Versus MESSRS AZAD FRIENDS & Co. LTD., KARACHI Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- S. A. Nusrat, Advocate Supreme Court instructed by Mujahid Hussain, Advocate‑ on‑Record for Petitioner.
- Nemo for Respondent.
- Date of hearing : 4th February 1972.
Headnotes / Summary
(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).
Judgment & Decree
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.