COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD
This matter came before the Supreme Court of Pakistan as a petition for leave to appeal against a judgment of the High Court. The High Court had dismissed an appeal filed by the petitioner on the grounds that it was barred by limitation. The petitioner had sought condonation of delay under Section 5 of the Limitation Act, 1908, but the High Court found the reasons provided for the delay insufficient and declined to exercise its discretion to condone it. Upon review, the Supreme Court examined the High Court's reasoning regarding the refusal to extend the limitation period. The Supreme Court held that the High Court had properly considered the grounds presented and that there was no valid basis for interference with the High Court's exercise of discretion. Consequently, the Supreme Court affirmed the High Court's decision, dismissed the petition, and declined to grant leave to appeal, thereby upholding the principle that appellate courts possess discretion in condonation matters which will not be disturbed absent a compelling legal error.
- Whether the Supreme Court will interfere with a High Court's refusal to condone delay under Section 5 of the Limitation Act 1908?
- Is a High Court's decision to decline condonation of delay based on insufficient grounds subject to automatic reversal by the Supreme Court?
- Section 5, Limitation Act 1908
ORDER
' Learned High Court vide impugned judgment declined to entertain appeal as the same was barred by time. Reasons given for condonation of delay in application under section 5 of the Limitation Act were not considered sufficient for condonation of delay. The High Court after having taken into consideration such grounds, declined to agree with the contents of the appellant on the question of extending the period of limitation, therefore, in our considered opinion, no point is made out for interference.
2. Petition dismissed, leave declined.