ALI SHER TRADERS vs COMMISSIONER INLAND REVENUE S — 2025 PTD 1429 LAHORE-HIGH-COURT-LAHORE

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ALI SHER TRADERS VS COMMISSIONER INLAND REVENUE S. 47---Sales Tax Reference, filing of---Limitation---Scope---Condonation of delay---Sufficient cause / reason, absence of---Effect---Application seeking condonation of delay in filing reference application was filed by Registered Person/Company (Applicant) while assailing order passed by the Appellate Tribunal Inland Revenue ('Tribunal')---Ground taken by the Applicant was that though the impugned order was served on its (Applicant's)authorized representative after ten days of passing by the Tribunal but the same was handed over to the Applicant after a month or so, thus, period of limitation starts from said communication instead of date of serving to representative---Validity---Period of limitation for filing the reference application under S. 47 of the Sales Tax Act, 1990, ('the Act 1990 ') is thirty (30) days from the communication of the order of the Appellate Tribunal or the Commissioner (Appeals), as the case may be---In the present case, the (instant) reference application was filed with a delay of as many as 16 days, whereas the same was to be filed within thirty days---Ground urged by the Applicant through (present) application is vague and unpersuasive as the applicant has merely annexed an affidavit executed by his authorized representative, who personally received the impugned order; it is further noted that the said (impugned) order was subsequently provided to the applicant (after about month of passing of the same), pursuant to his contact and request---Said sequence of events clearly establishes that the passing of the impugned order was within the knowledge of the Applicant---Pertinently, the authorized representative of the Applicant, being a registered tax practitioner, was well aware of the statutory period of limitation for filing a tax reference under S. 47 of the Act, 1990 which prescribes a specific time frame for instituting reference application but despite receiving the impugned order, he could provide the same to the applicant himself on or before the expiry of limitation, but instead of handing over the same, he kept it with him for almost sixteen days, without any solid explanation or reason---In case of time barred proceedings, defaulting party must explain the delay of each day caused in preferring valid proceedings in accordance with law---In the present case, no sufficient cause is pleaded even in the instant application, so the Applicant deserves no leniency---Law helps the vigilant and not the indolent---Application for condonation of delay, filed by Registered Person, was dismissed---Reference application, being barred by time, was dismissed, in circumstances. Citation Name: 2025 PTD 1429 LAHORE-HIGH-COURT-LAHOREBookmark this Case ALI SHER TRADERS VS COMMISSIONER INLAND REVENUE Principles---Law of limitation provides an element of certainty in the conduct of human affair---Thus, statutes of limitation and prescriptions are statutes of peace and repose---In order to avoid the difficulty and errors that necessarily result from lapse of time, the presumption of coincidence of fact and right is rightly accepted as final after a certain number of years---Whoever wishes to dispute said presumption must do so, within that period; otherwise his rights, if any, will be forfeited as a penalty for his neglect---In other words, the law of limitation is a law which is designed to impose quietus on legal dissensions and conflicts---Limitation requires that persons must come to Court and take recourse to legal remedies with due diligence---Question of limitation cannot be termed as mere technicality---Importantly, with the afflux of time certain rights do accrue in favour of the adversary which cannot be taken away in a slipshod manner---Object for framing the law for the purpose of regulating the limitation was to push the parties to file their respective claims within the stipulated period---Time period provided for filing the proceedings in terms of suit, appeal, review, revision petition or any application cannot be lightly ignored or brushed aside---Question of limitation is as important as jurisdiction of the Court.

ALI SHER TRADERS vs COMMISSIONER INLAND REVENUE S — 2025 PTD 1429 LAHORE-HIGH-COURT-LAHORE

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