COMMISSIONER OF INCOME TAX/WEALTH TAX vs HAMEED MODEL INDUSTRIES
This matter arises from a petition for leave to appeal filed by the Commissioner of Income Tax/Wealth Tax, which was barred by ten days. The petitioners sought condonation of delay on the ground that they had sought advice from the Law and Justice Division, Islamabad, and that delays occurred due to internal official formalities within the department. The Supreme Court of Pakistan held that internal departmental difficulties cannot be a ground to penalize the opposite-party and that the Government does not enjoy any preferential treatment compared to an ordinary litigant regarding the application of the law of limitation. Consequently, the Court dismissed the petition as time-barred, affirming the principle that limitation laws apply equally to state entities and private litigants without special exceptions for bureaucratic delays.
- Does the Government enjoy preferential treatment regarding the law of limitation compared to an ordinary litigant?
- Can internal departmental difficulties and seeking advice from the Law and Justice Division constitute sufficient ground for condonation of delay?
- What is the legal consequence of filing a petition for leave to appeal beyond the prescribed period of limitation?
ORDER
' The petition is barred by 10 days. The delay is sought to be condoned on the ground that the petitioners first sought the advice of the Law and Justice Division, Islamabad for filing the petition for leave to appeal. Thereafter certified copy of the judgment was obtained and the delay occurred due to completion of necessary official formalities in the department of the petitioners.
2. We are afraid, the plea raised by the petitioners relates to their internal difficulties for which the opposite-party cannot be penalized. It is well settled that the Government does not enjoy any preferential treatment qua an ordinary litigant in the applicability of law of limitation. The petition is dismissed as time-barred.