PRIX PHARMACEUTICA (PVT.) LTD. vs APPELLATE TRIBUNAL REVENUE AUTHORITY S

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PRIX PHARMACEUTICA (PVT.) LTD. VS APPELLATE TRIBUNAL REVENUE AUTHORITY S.67-a---Limitation act (IX of 1908), S. 5---Qanun-e-Shahadat (10 of 1984), art.129(e)---Reference to the High Court---Limitation---Condonation of delay---Sufficient cause---Presumption as to judicial proceedings---Scope---applicant assailed order passed by appellate Tribunal after 691 days and claimed that the impugned order was not communicated by the appellate Tribunal---Held, that applicant had not contended that the order was reserved or was kept in waiting for orders nor had the applicant made any effort to ascertain as to whether the order was passed by the appellate Tribunal---No document was produced by the applicant to show that the copy of impugned order was not sent to it---Presumption of correctness was attached to the judicial proceedings in terms of art. 129(e) of the Qanun-e-Shahadat, 1984 and in order to displace the same, some evidence was required to be produced by the applicant along with application for condonation so as to make out a case for condonation of delay---Delay in filing proceedings could not be condoned lightly unless it was shown that there were sufficient reasons for causing the delay---Law of limitation reduced an effect of extinguishment of a right of party when significant lapses occurred and when no sufficient cause of such lapses, delay or time-barred action was shown by defaulting party, the opposite party was entitled to a right accrued by such lapses---Negligence did not constitute sufficient cause to condone delay---Party seeking advantage of S. 5 of Limitation act, 1908 must satisfy the Court that it had not been negligent and had been pursuing the case with due diligence and care---Reference application was time barred and the application for condonation of delay had not disclosed any cogent, convincing and justified reason for condonation of delay---Reference application was dismissed. S.5---Limitation---Condonation of delay---Scope---Each and every day's delay is to be satisfactorily explained.

PRIX PHARMACEUTICA (PVT.) LTD. vs APPELLATE TRIBUNAL REVENUE AUTHORITY S — 2022 PTD 1103 LAHORE-HIGH-COURT-LAHORE

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