STAR COTTON CORPORATION (PVT.) LTD., KARACHI VS COLLECTOR OF CUSTOMS, KARACHI, 2010 PTD-KARACHI-HIGH-COURT-SINDH 1739 (2010)

Sales Tax Act (VII of 1990)

----S.46---Limitation Act (IX of 1908), S.3---Time barred appeal without application for condonation of delay---Effect---Such appeal would be liable to be dismissed---Principles.

Ammar Yasir for Applicant.

Raja Muhammad Iqbal for Respondent.

ORDER

FAISAL ARAB, J.---Against the order-in-original passed on 21-10-1999, the applicants instead of filing appeals before the Tribunal, filed appeals before the Member C.B.R. Member C.B.R. dismissed the appeals. Order of Member C.B.R. was then assailed in Constitution Petitions which too were dismissed on the ground that the remedy against challenging the order-in-original lie before the Tribunal. After decision in Const. petitions, applicants filed appeals before the Tribunal which after hearing the applicants came to the conclusion that the order-in -original was challenged after more than four years and hence appeals being time barred were liable to be dismissed. Against the order of the Tribunal, present references were filed. This Court vide order dated 28-9-2009 dismissed all the references holding that the Tribunal was right in dismissing the appeals of the applicants as the applicants failed to avail the remedy before the Tribunal on account of their negligence and no application for condonation of delay has been moved before the Tribunal though it had powers to entertain such application under section 46 of Sales Tax Act. It was held that under section 3 of the Limitation Act, if an appeal is barred by time and no condonation is sought, then the appeal is to be dismissed. This order of Division Bench of this Court has been challenged in the present review application and has come before the Single Bench as one of the members of the Bench which decided the reference has retired. Reference was dismissed on the ground that appeal before the Tribunal was found to be time-barred and no condonation of delay was sought. Counsel for the applicant has failed to point out any legal infirmity in such finding. Case-law cited by the applicant i.e. PLD 1953 Dacca 209, 1997 CLC Karachi 1332 and 2008 PTD 169, are not relevant to the facts of the present case. Hence these review applications are dismissed.

S.A.K./S-53/KRevision dismissed.