COMMISSIONER OF INCOME TAX/SALES TAX vs O.K. MOTORS COMPANY
The matter involves petitions for leave to appeal arising from identical questions of law previously considered in related proceedings. The core legal question concerns the grant of leave to appeal where identical legal issues have already been admitted for consideration by the court. The court's decision is to grant leave to appeal in these petitions as well, directing that the resulting appeals be heard on the same record alongside the connected appeals, with liberty granted to the parties to file additional documents if necessary. The key principle laid down is that where identical questions of law are raised in multiple petitions and leave has already been granted in precedent matters, leave to appeal should similarly be granted to ensure consistent adjudication on the same record.
- Whether leave to appeal should be granted when the questions of law raised are identical to those in a matter where leave has already been granted?
- Can parties file additional documents in appeals that are ordered to be heard along with connected appeals?
ORDER
1. ABDUL KADIR SHAIKH, J.--The questions of law raised in these three petitions are identical to those in Civil Petition for Special Leave to Appeal Nos. 372-K and 373-K of 1984 Commissioner of Income-tax Karachi v .
2. Pakistan Fisheries Limited in which leave to appeal has been granted. We, therefore, grant leave in these petitions also.
3. Appeal arising out of these petitions will be heard on the same record alongwith connected appeals. It is however open to the parties to file additional documents, if any.