COMMISSIONER OF INCOME-TAX (INVESTIGATION) Versus SHIREEN AYUB KHAN

ORDER

1. NASIM HASSAN SHAH, J.-- This order will dispose of Civil Petitions for Special Leave to Appeal Nos.463 and 502 of 1976 as the point involved in both of them is the same, namely, whether these petitions are not liable to dismiss on the ground of limitation.

2. The relevant facts in this connection are that the judgment of the High Court in each case was delivered on 3-12-1975 and the application for grant of certified copy was submitted on 7-2-1976 i.e. 65 days after the judgment was delivered. The petition, therefore, was barred by time even when the application for the grant of certified copy was submitted. The copy was ready for delivery on 19-2-1976 and the delivery was taken on 24-2-1976. The petition was, however, filed on 28-4-1976. Thus, these petitions became further barred by time but no application even has been filed to explain the delay and the grounds on which it may be condoned.

3. In these circumstances, both these petitions being barred by time are dismissed hereby on the ground of limitation.

4. S.Q./C-10/S Petitions dismissed.