Messrs PETROSIN RAVI INDUSTRIES LTD., LAHORE VS SUPERINTENDENT SALES TAX, LAHORE
2005 P T D 2376
[Lahore High Court]
Before Mian Hamid Farooq and Syed Hamid Ali Shah, JJ
Messrs PETROSIN RAVI INDUSTRIES LTD., LAHORE
Versus
SUPERINTENDENT SALES TAX, LAHORE and 3 others
Customs Appeal No. 53 of 2000 and C.M. No.1 of 2005, decided on 22/06/2005.
Sales Tax Act (VII of 1990)-----
----S. 47---Appeal to the High Court---Condonation of delay---Only ground taken by the appellant was that it had been agitating the matter before the Federal Government through Privatization Commission---No specific date had been mentioned in the application showing as to when the Federal Court was approached and when the request of the appellant was declined---No proof was available with regard to the fact that, the Government of Pakistan had ever been approached by appellant or its request was ever entertained---Delay of each day had to be explained, which the appellant had failed to do---Application for condonation of delay was dismissed.
Syed Sajjad Hussain Naqvi for Appellant.
ORDER
C.M. No.1 of 2005.
The applicant, through the instant application, has sought the condonation of delay, in fling the instant appeal, which has been filed after the lapse of about two years.
2. The only ground taken for the condonation for the delay is that the applicant has been agitating the matter before Ministry of Industries and Production through Privatization Commission. No specific date has been mentioned in the application about the fact that' when the Government of Pakistan was approached and when the request of the A petitioner was declined. There is no proof with regard to the fact that the Government of Pakistan has ever been approached or the request was ever entertained. The delay of each day has to be explained. The applicant has failed to explain unreasonable delay of about two years in filing the appeal. The application is without merit and is dismissed.
Main Appeal.
The appeal in hand has not been filed within the period of limitation. The application for the condonation of delay has been dismissed. The appeal being barred by limitation is also dismissed.
M.B.A./P-77/LAppeal dismissed.