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ROMEX INTERNATIONAL vs The FEDERATION OF PAKISTAN S — 2022 PTD 760 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 760 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
ROMEX INTERNATIONAL vs The FEDERATION OF PAKISTAN S
Subject matter
Tax & Customs
Provisions referred to
S. 128; S. 45B; S. 33

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ROMEX INTERNATIONAL VS The FEDERATION OF PAKISTAN S.128 (1aa)---Sales Tax act (VII of 1990), S.45B (IC)---Federal Excise act (VII of 2005), S.33(1a)---Maxim: 'actus curiae neminem gravabit'---applicability---Interim relief, extension in---Delay in disposal of appeal---Petitioners were tax payers who sought extension in interim relief---Validity---Maxim: 'actus curiae neminem gravabit' could be invoked only if delay in deciding appeal was on the part of appellate Forum (Court)---Tax payer could not be beneficiary of its own inactions while taking unnecessary adjournments and not pursuing for early decision of appeal through applications for early hearing---Jurisdiction was always conferred upon Courts and quasi-judicial forums by Legislature---Restriction on time for granting interim relief could not be exceeded under normal circumstances---Constitutional Courts created an exception by invoking principle for administration of justice and good conscience---Commissioner (appeals) alone could determine or attribute delay, therefore, application for extension of interim relief granted by appellate Tribunal beyond statutory period was to be moved before it and rest procedure was to be followed---Constitutional petition was disposed of accordingly.

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