' SAIYED SAEED ASHHAD, J.--- After hearing the arguments of Mr. Abdul Qadir Khan, Advocate Supreme Court and going through the record as well as the case-law referred to us by him, the following questions require consideration:--
(i) Whether the High Court while exercising appellate jurisdiction under section 47 of the Sales Tax Act would be competent to exercise the inherent powers vesting in it under section 151 of Code of Civil Procedure; and
(ii) Whether the High Court was under obligation to consider the question of condonation of delay in filing the appeal on equitable ground, when the issue pertained to levy of tax and this Court in the case of Messrs Bambino Ltd. v. Messrs Selmor International Ltd. And another PLD 1983 SC 155 and Hudaybia Textile Mills Ltd. And another v. Allied Bank of Pakistan Ltd. And others PLD 1987 SC 512 pronounced that matters pertaining to levy or otherwise of taxes should in all probability be decided on merits.
2. Leave to appeal is granted inter alia to consider the above questions.