Special Officer Income Tax And Wealth Tax, Gujranwala And Another vs Board Of Intermediate & Secondary Education, Gujranwala And Another

This matter comes before the Supreme Court of Pakistan as a petition for leave to appeal which was filed with an inordinate delay of 363 days. The core legal question concerns whether the delay in filing the petition can be condoned in the absence of disclosing acceptable grounds recognized under the law. The Court held that the petition is barred by limitation as the applicant failed to show sufficient and acceptable grounds for the condonation of the 363-day delay. The key principle laid down is that a time-barred petition without legally recognized and acceptable grounds for delay cannot be entertained and must be dismissed on the ground of limitation.