COMMISSIONER INLAND REVENUE, FAISALABAD vs ENGINEERS ASSOCIATED PRECAST (PVT — 2023 PTD 393 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 393 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, FAISALABAD vs ENGINEERS ASSOCIATED PRECAST (PVT
Subject matter: Civil
Provisions referred to: S. 47---L; S. 5---R; S. 5; Limitation Act (IX of 1908); Limitation Act

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

COMMISSIONER INLAND REVENUE, FAISALABAD VS ENGINEERS ASSOCIATED PRECAST (PVT.) LTD. S.47---Limitation Act (IX of 1908), S.5---Reference---Limitation---Condonation of delay, non-availing of---Authorities assailed order passed by Appellate Tribunal Inland Revenue without filing application for condonation of delay---Validity---Reference application was barred by time for 03 months and 03 days---Office raised certain objections which authorities were required to remove before lapse of prescribed period and refile reference applications within the period of limitation provided by the law but the same was refiled after lapse of as many as 110 days, much beyond the period of limitation---Reference application was barred by time and was not accompanied by application for condonation of delay, in absence whereof delay could not be condoned---Applicant department could not be allowed to reap and retain benefits of its own negligence---Delay in filing proceedings could not be condoned lightly unless it was shown there were sufficient reasons causing the delay---Negligence did not constitute sufficient cause to condone delay---Party seeking advantage of S.5 of Limitation Act, 1908 must have satisfied the Court that it had not been negligent and had been pursuing the case with due diligence and care---High Court declined to interfere in the matter---Reference was dismissed in circumstances.

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