COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI vs MSC SWITZERLAND GENEVA art — 2023 SCMR 1011 SUPREME-COURT

Case information

Citation: 2023 SCMR 1011 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI vs MSC SWITZERLAND GENEVA art

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 Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA art. 188---Supreme Court Rules, 1980, O. XXVI---Review petitions filed before the Supreme Court---Practice of filing review applications fleetingly and unthinkingly in routine on the basis of certificates issued by the advocates with a plain replica of the grounds urged in the main petition or appeal without any accurate allusion to any error in the judgment or order which warrants or merits reversal---Supreme Court deprecated such practice which wastes the precious time of the Court with the exception in the clearest form, that while adverting to a provision or construction of any law and/or Constitution, some errors are apparent on the face of the record which cause substantial injury and which requires some remedial measures to advance the cause of justice for which not only the specific ground(s) should be mentioned in the certificate of the advocate, but it should be pinpointed also in the review petition rather than mentioning sweeping and stereotypical grounds having no significance or nexus with the case---Supreme Court observed that while issuing the certificate and drawing the review application, the advocates should be mindful and conscious that they are not issuing certificate for advocating vexatious or pointless review application; that in order to avoid wasting the precious time of the Court, especially keeping in mind the huge backlog of dockets waiting in the queue for disposal, the advocate should, before issuing the certificates, sincerely consider whether a fit case of review is made out or not.

Other judgments reported in 2023 SCMR

2023 SCMR 102 SUPREME-COURTMalik TARIQ MAHMOOD VS PROVINCE OF PUNJAB S. 23(1)---Land acquisition---Matters to be considered by Court in determining compensation stated…
2023 SCMR 1928 SUPREME-COURTNOOR DIN (DECEASED) VS PERVAIZ AKHTAR S. 42---Mutation entries---Scope---Mutation entry confers no right in property as revenue record is ma…
2023 SCMR 1919 SUPREME-COURTJAMEEL QADIR VS GOVERNMENT OF BALOCHISTAN, LOCAL GOVERNMENT, RURAL DEVELOPMENT AND AGROVILLES DEPARTMENT, QUETTA Principles relating to juri…
2023 SCMR 960 SUPREME-COURTZAKIR MEHMOOD VS SECRETARY, MINISTRY OF DEFENCE (D.P), PAKISTAN SECRETARIAT, RAWALPINDI S. 5(2)---appeals filed before the Service Tribunal-…
2023 SCMR 960 SUPREME-COURTZAKIR MEHMOOD VS SECRETARY, MINISTRY OF DEFENCE (D.P), PAKISTAN SECRETARIAT, RAWALPINDI S. 5(2)---appeals filed before the Service Tribunal-…
2023 SCMR 1113 SUPREME-COURTSARDAR MUHAMMAD (DECEASED) VS TAJ MUHAMMAD (DECEASED) S. 13(3)---Suit for possession through pre-emption---Pre-requisite---Notice of 'Talb-i…

Back to the case-law library · Search Pakistani case law in Urdu or English