2017 PLP 1141 (PTD)
SINDH REVENUE BOARD through Assistant Commissioner Versus Messrs HABIB MODARABA MANAGEMENT (PVT.) LTD.
| Citation | 2017 PLP 1141 (PTD) |
| Forum / Court | Sindh High Court |
| Bench Members | Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ |
| Parties | SINDH REVENUE BOARD through Assistant Commissioner Versus Messrs HABIB MODARABA MANAGEMENT (PVT.) LTD. |
| Primary Law | Sindh Sales Tax on Service Act (XII of 2011) |
Q1: What are the key laws and sections cited in 2017 PLP 1141 (PTD)?
This judgment primarily cites: Sindh Sales Tax on Service Act (XII of 2011) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2017 PLP 1141 (PTD)?
The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2017 PLP 1141 (PTD) (SINDH REVENUE BOARD through Assistant Commissioner Versus Messrs HABIB MODARABA MANAGEMENT (PVT.) LTD.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Ss. 61(4) & 63
Principle
Appeal filed by authorities was dismissed by Appellate Tribunal on the ground that it was filed after an unexplained delay of 33 days
On expiry of period of limitation as provided under the statute, a substantial right accrued in favour of taxpayer and the same could not be taken away in a casual manner to the disadvantage of succeeding party
Each and every day was to be explained while seeking condonation of delay in filing appeal or reference
No different approach in such regard could be adopted to accommodate departmental authorities to the disadvantage of litigant party, as a substantial right had already accrued in its favour on the expiry of period of limitation as provided in the statute for filing appeal or reference
No error or illegality existed in order passed by Appellate Tribunal and authorities failed to make out a case for seeking condonation of delay in filing appeal before Appellate Tribunal
High Court declined to interfere in the order passed by Appellate Tribunal
Reference was dismissed in circumstances. Ghulam Hyder Shaikh for Applicant.