MUHAMMAD FAISAL Prop., F.A.Traders, Lahore vs COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II, LAHORE Ss — 2025 SCMR 930 SUPREME-COURT

Case information

Citation: 2025 SCMR 930 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: MUHAMMAD FAISAL Prop., F.A.Traders, Lahore vs COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II, LAHORE Ss
Subject matter: Civil
Provisions referred to: Limitation Act (IX of 1908)

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

MUHAMMAD FAISAL Prop., F.A.Traders, Lahore VS COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II, LAHORE Ss. 114 & 133---Limitation Act (IX of 1908), Ss. 3 & 5---Constitution of Pakistan, Art. 185(3)---Reference to High Court---Limitation---Office objection---Condonation of delay---Petitioner/tax-payer was aggrieved of order passed by High Court on tax reference of authorities, which was filed beyond the time frame given by office of High Court---Validity---If objections raised by office of High Court were not removed within the time specified by the office and in the meantime limitation for filing appeal stood expired, such appeal would be rendered as time barred---Limitation is not a mere technicality, as once limitation expires a vested right is created in favour of other side by operation of law which cannot be taken away lightly---High Court had passed the order on merits of the case but failed to discuss averments of application with regard to limitation by specifying whether the same was allowed or rejected---High Court should have decided such objection of limitation as a preliminary issue---Supreme Court set aside the order passed by High Court and remanded the matter for decision afresh on application for condonation of delay---Petition for leave to appeal was disposed of.

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