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Petitioner: COMMISSIONER OF INCOME TAX/WEALTH TAX VS Respondent: HAMEED MODEL INDUSTRIES (PVT.) and anothers
Court Name: Supreme Court of Pakistan Judge(s): Irshad Hasan Khan, Sh. Ijaz Nisar Title:COMMISSIONER OF INCOME TAX/WEALTH TAX vs HAMEED MODEL INDUSTRIES
(PVT.) and anothers Case No.: Civil Petition No,510-L of 1999 Date of Judgment:1999-09-24 Reported As: 2000 SCMR 648 Result: Petition dismissed Judgment ORDER ' The petition is barred by 10 days. The delay is sought to be condoned on the ground that the petitioners first sought the advice of the Law and Justice Division, Islamabad for filing the petition for leave to appeal. Thereafter certified copy of the judgment was obtained and the delay occurred due to completion of necessary official formalities in the department of the petitioners. 2. We are afraid, the plea raised by the petitioners relates to their internal difficulties for which the opposite-party cannot be penalized. It is well settled that the Government does not enjoy any preferential treatment qua an ordinary litigant in the applicability of law of limitation. The petition is dismissed as time-barred.