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Petitioner: COLLECTOR OF SALES TAX and others VS Respondent: Messrs SHAHBAZ & CO. and others
Court Name: Supreme Court of Pakistan Judge(s): Falak Sher, Iftikhar Muhammad Chaudhry Title: COLLECTOR OF SALES TAX and others vs Messrs SHAHBAZ & CO. and others Case No.: Civil Petitions Nos.1250 to 1274-L of 2004 Date of Judgment:2004-07-26 Reported As: 2005 SCMR 132 Result: Leave granted
Judgment ORDER 'IFTIKHAR MUHAMMAD CHAUDHRY, J.--- The above listed petitions have been filed against the judgment, dated 27-10-2003 passed by Lahore High Court, Lahore. 2. The petitions are barred by time. An application has been moved seeking condonation of the delay. Learned counsel for the petitioner has pointed out that in a connected case i,e, Civil Petition No,1068-L of 2002, wherein identical question was involved leave to appeal has already been granted by this Court on 12th April, 2002 therefore, he argued that following the dictum laid down in the case Noon Sugar Mills Ltd. v. Market Committee PLD 1989 SC 449, delay may be condoned and treating the petition within time, leave to appeal may be granted in this case as well. ' It may be noted that the question of condoning of delay on the ground so urged by the learned counsel is debatable in view of the latest judgment of this Court in the case of Muhammad Hussain and others v. Muhammad and others 2000 SCM R 367 and Ali Muhammad through L.Rs, v. Chief Settlement Commissioner 2001 SCM R 1822, however leaving the question of limitation for consideration at a later stage, in view of the earlier judgment of this Court in Civil Petition No,1068-L of 2002 wherein leave to appeal has been granted subject to limitation, leave to appeal in this case is also granted to examine the following questions:--- "(a) that the respondent had passed on the same to the said persons who were the recipients of the goods; (b) that the payment of the Sales Tax under the said section was to be made in the same manner as was required to be paid in case of supply to a registered person as such no refund could be claimed;
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(c) and that the respondent in fact passed on the said tax to the recipient and did not pay the same from its own packet." ' The appeals arising out of instant petitions are directed to be fixed alongwith the appeal arising out of the Civil Petition No,1068-L of 2002. Notice of the application for condonation of delay be also issued to the respondents and on filing their reply the question of limitation shall be taken up at the time of final hearing of the appeals.