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COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE Significance — 2026 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE Significance

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

COCA COLA EXPORT CORPORATION PAKISTAN BRANCH VS DEPUTY COMMISSIONER INLAND REVENUE Significance---True import of statute of limitation, its significance and essence stated:-(i) The law of limitation is a statute of repose, designed to quieten title and to bar stale and water-logged disputes and is to be strictly complied with---There is no scope in law of limitation for any equitable or ethical construction to get over them; justice, equity and good conscience do not override the law of limitation;(ii) The hurdles of limitation cannot be crossed under the guise of any hardships or imagined inherent discretionary jurisdiction of the Court---Ignorance, negligence, mistake or hardship does not save limitation, nor does poverty of the parties;(iii) There is absolutely no room for the exercise of any imagined judicial discretion vis-a-vis interpretation of a provision, whatever hardship may result from following strictly the statutory provision---There is no scope for any equity---The Court cannot claim any special inherent equity jurisdiction;(iv) The law of limitation is an artificial mode conceived to terminate justiciable disputes---Therefore, it is to be construed strictly with a leaning to benefit the suitor.

Other judgments reported in 2026 PTD

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