Messrs STAR COTTON CORPORATION (PVT.) LTD., KARACHI vs COLLECTOR OF CUSTOMS, KARACHI and another
This matter arises from a review application filed against the dismissal of income tax references by the High Court, which had upheld the Tribunal's decision dismissing the applicants' appeals as time-barred. The core legal question was whether the High Court committed any error in upholding the dismissal of appeals by the Tribunal where the appeals were filed after a delay of more than four years without seeking condonation of delay. The court held that the Tribunal and the High Court correctly applied the law, as an appeal barred by time must be dismissed under section 3 of the Limitation Act 1908 when no application for condonation is moved, despite the availability of powers under section 46 of the Sales Tax Act 1990. The key principle laid down is that negligence in pursuing alternative erroneous remedies does not excuse statutory limitation periods, and a time-barred appeal without a condonation application is liable to dismissal.
- Whether an appeal filed before the Tribunal after a delay of several years without seeking condonation of delay is liable to be dismissed?
- Does pursuing an incorrect remedy before an incompetent forum constitute sufficient ground for condonation of delay under the limitation law?
- Whether the High Court can interfere with a Tribunal's order dismissing an appeal as time-barred in the absence of any legal infirmity?
- Section 46, Sales Tax Act 1990
- Section 3, Limitation Act 1908
ORDER
1. FAISAL ARAB, J.---Against the order-in-original passed on 21-10-1999, the applicants instead of filing appeals before the Tribunal, filed appeals before the Member C.B.R. Member C.B.R. Dismissed the appeals. Order of Member C.B.R. Was then assailed in Constitution Petitions which too were dismissed on the ground that the remedy against challenging the order-in-original lie before the Tribunal. After decision in Const. Petitions, applicants filed appeals before the Tribunal which after hearing the applicants came to the conclusion that the order-in-original was challenged after more than four years and hence appeals being time barred were liable to be dismissed. Against the order of the Tribunal, present references were filed. This Court vide order dated 28-9-2009 dismissed all the references holding that the Tribunal was right in dismissing the appeals of the applicants as the applicants failed to avail the remedy before the Tribunal on account of their negligence and no application for condonation of delay has been moved before the Tribunal though it had powers to entertain such application under section 46 of Sales Tax Act. It was held that under section 3 of the Limitation Act, if an appeal is barred by time and no condonation is sought, then the appeal is to be dismissed. This order of Division Bench of this Court has been challenged in the present review application and has come before the Single Bench as one of the members of the Bench which decided the reference has retired. Reference was dismissed on the ground that appeal before the Tribunal was found to be time-barred and no condonation of delay was sought. Counsel for the applicant has failed to point out any legal infirmity in such finding.
2. Case-law cited by the applicant i,e, PLD 1953 Dacca 209, 1997 CLC Karachi 1332 and 2008 PTD 169, are not relevant to the facts of the present case. Hence these review applications are dismissed.
Cited by 3 cases
- Messrs S. S. CORPORATION through Authorized Attorney vs PROGRESSIVE 2013 CLD 2220
- COLLECTOR OF CUSTOMS through Assistant Collector of Customs (Law), Karachi vs Messrs CARE IMPEX, LAHORE 2013 PTD (Trib.) 703
- C.I.T., ZONE-I, R.T.O., KARACHI vs Messrs Mrs. SALMA AMIN TAI, SECURITIES 2011 PTD (Trib.) 2234