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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: Messrs ADNAN TRADING COMPANY VS Respondent: APPELLATE TRIBUNAL CUSTOMS, CENTRAL EXCISE SALES TAX and others
Court Name: Supreme Court of Pakistan Judge(s): Ghulam Rabbani, Sayed Saeed Ashhad Title:Messrs ADNAN TRADING COMPANY vs APPELLATE TRIBUNAL CUSTOMS,
CENTRAL EXCISE SALES TAX and others Case No.: Civil Petition No,55-K of 2006 Date of Judgment:2006-10-06 Reported As: 2008 SCMR 1039 Result: Leave granted Judgment ORDER ' SAIYED SAEED ASHHAD, J.--- After hearing the arguments of Mr. Abdul Qadir Khan, Advocate Supreme Court and going through the record as well as the case-law referred to us by him, the following questions require consideration:-- (i) Whether the High Court while exercising appellate jurisdiction under section 47 of the Sales Tax Act would be competent to exercise the inherent powers vesting in it under section 151 of Code of Civil Procedure; and (ii) Whether the High Court was under obligation to consider the question of condonation of delay in filing the appeal on equitable ground, when the issue pertained to levy of tax and this Court in the case of Messrs Bambino Ltd. v. Messrs Selmor International Ltd. And another PLD 1983 SC 155 and Hudaybia Textile Mills Ltd. And another v. Allied Bank of Pakistan Ltd. And others PLD 1987 SC 512 pronounced that matters pertaining to levy or otherwise of taxes should in all probability be decided on merits. 2. Leave to appeal is granted inter alia to consider the above questions.