COMMISSIONER INLAND REVENUE vs FATEH TEXTILE INDUSTRIES (PVT — 2026 PTD 339 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2026 PTD 339 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2026
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs FATEH TEXTILE INDUSTRIES (PVT
Subject matter: Civil
Provisions referred to: S. 133---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 VS FATEH TEXTILE INDUSTRIES (PVT.) LIMITED S.133---Limitation Act (IX of 1908), S.5---Reference Application before High Court---Filing of---Limitation---Sufficient cause, absence of---Scope and effect--- Applicant-Department filed reference application and office raised objection that file was totally incomplete and directed resubmission after removal of objections within three days. Applicant removed objections but re-filed reference application after 347 days beyond prescribed period. Held--- Inordinate delay was fatal in absence of explanation demonstrating sufficient cause as required under S.5 of Limitation Act, 1908. Prescribed period of limitation was not merely procedural formality but a matter of substantive right. Once limitation commenced, it continued to run and could not be extended due to administrative lapses or clerical omissions. Court was duty bound to enforce limitation laws with judicial rigour. Law aids the vigilant and not the indolent (leges vigilantibus non dormientibus subserviunt). Ignorance of law or inadvertence did not constitute sufficient cause for condonation. Reference application filed by Department was dismissed being barred by limitation.

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