Sales Tax Act (VII of 1990)‑‑‑

‑‑‑‑S. 46‑‑‑Appeal‑‑‑Limitation‑‑‑Condonation of delay ‑‑‑Tribunal dismissed the appeal after holding that delay in filing thereof had not been properly explained‑‑‑Validity‑‑‑Appeal to Tribunal could be filed within 30 days of the date of communication of order‑‑‑Tribunal under S.46(2) of the Sales Tax Act, had discretion to admit an appeal preferred after the period of limitation‑‑‑Prayer for condonation of delay in filing appeal should be considered objectively, unless an assessee was contumacious in his action ‑‑‑Assessee did not stand to gain anything by delaying an appeal nor a delay on his part gave rise to or created a valuable right in favour of the Revenue‑‑‑High Court accepted appeal and set aside impugned order, resultantly, the appeal filed by appellant before Tribunal would be deemed pending, which would be heard and decided on merits after hearing the parties.

Shafqat Mahmood Chohan for Appellant.

A. Karim Malik for Respondents.

Date of hearing: 6th December, 2001.

JUDGMENT

NASEEM SIKANDAR, J.‑‑‑The appeal filed by the appellant before the Appellate Tribunal under section 46 of the Sales Tax Act, 1990 was dismissed after it was found that the delay in. filing thereof had not been properly explained.

2. Although the Tribunal has not mentioned the exact time in terms of days by which the appeal before them was barred by limitation, we are of the view that it was negligible. In a recent judgment in C.A. No.323 of 2001 we have examined the provisions of section 46 of the Sales Tax Act, 1990 which provide for appeal to the Customs Excise and Sales Tax Appellate Tribunal within 30 days of the date of communication of the order. In that order we have examined the jurisdiction of the Tribunal under subsection (2) of section 46 of the Act which allows them a discretion, to admit any appeal preferred after the period of limitation.

3. For various reasons stated in the order this Court expressed the view that unless an assessee was contumacious a prayer for condonation of delay in filing appeals should be considered objectively. Particularly for the reason that by delaying an appeal the assessee does not stand to gain anything nor a delay on his part gives rise to or creates valuable right in favour of the Revenue. Therefore, we directed that the delay of 43 days in filing of the appeal ought to have been condoned.

4. For different reasons contained in that order we will allow this appeal as well. Resultantly, the appeal filed by the appellant before the Tribunal shall be deemed pending which will be heard and decided on merits in accordance with law after hearing both the parties.

M.B.A./K‑104/L Appeal allowed.