2000 PLP 648 (SCMR)
COMMISSIONER OF INCOME TAX/WEALTH TAX — Petitioner Versus Messrs HAMEED MODEL INDUSTRIES (PVT.) and another — Respondents
| Citation | 2000 PLP 648 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Irshad Hasan Khan and Sh. Ijaz Nisar, JJ |
| Parties | COMMISSIONER OF INCOME TAX/WEALTH TAX — Petitioner Versus Messrs HAMEED MODEL INDUSTRIES (PVT.) and another — Respondents |
| Primary Law | Supreme Court Rules, 1980 |
Q1: What are the key laws and sections cited in 2000 PLP 648 (SCMR)?
This judgment primarily cites: Supreme Court Rules, 1980 as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2000 PLP 648 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Irshad Hasan Khan and Sh. Ijaz Nisar, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2000 PLP 648 (SCMR) (COMMISSIONER OF INCOME TAX/WEALTH TAX — Petitioner Versus Messrs HAMEED MODEL INDUSTRIES (PVT.) and another — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- M. Ilyas Khan, Senior Advocate Supreme Court and Ch. M. Aslam Chattha for Petitioner.
- Date of hearing: 24th September, 1999.
Headnotes / Summary
O. XIII, R. 1
Constitution of Pakistan (1973), Art. 185(3)
Delay of two days in filing petition was sought to be condoned on the ground that petitioners (Government Department) first sought advice of Ministry of Law and Justice Division for filing the petition and thereafter certified copy of judgment was obtained and that delay had occurred due to completion of necessary official formalities in concerned Department of petitioners
Plea raised by petitioners related to their internal difficulties for which opposite-party could not be penalized-- Government did not enjoy any preferential treatment qua on ordinary litigant in the applicability of law of limitation.
Judgment & Decree
The petition is barred by 10 days. The delay is sought to be condoned on the ground that the petitioners first sought the advice of the Law and Justice Division, Islamabad for filing the petition for leave to appeal. Thereafter certified copy of the judgment was obtained and the delay occurred due to completion of necessary official formalities in the department of the petitioners.
2. We are afraid, the plea raised by the petitioners relates to their internal difficulties for which the opposite-party cannot be penalized. It is A well settled that the Government does not enjoy any preferential treatment qua an ordinary litigant in the applicability of law of limitation. The petition is dismissed as time-barred. H.B.T./C-43/S Petition dismissed,