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2011 SCMR 361

COMMISSIONER OF INCOME TAX, ZONE B, PESHAWAR vs ZABEEL PALACE HOTEL,

Citation2011 SCMR 361
CourtSupreme Court of Pakistan
Case No.Civil Review Petitions Nos. 109 and 110 of 2006
Date2010-02-11
Judge(s)Iftikhar Muhammad Chaudhry, Ghulam Rabbani, Chaudhry Ijaz Ahmed
ResultPetition dismissed

ORDER

IFTIKHAR MUHAMMAD CHAUDHRY, C.J.---These review petitions are barred by 128 days and applications have been moved but without assigning cogent reasons. In this behalf it may be noted that departmental authorities remain reluctant for one or the other reasons in pursuing legal remedy and ultimately time-barred proceedings were instituted without realizing that on account of such conduct of the individual, the department and ultimately public exchequer in the cases involving finances have to suffer, therefore, it is necessary for them to remain vigilant and not to allow the persons responsible for the same without any departmental action. In the case of Chairman, District Evacuee Trust, Jhelum versus Abdul Khaliq through L. Rs, and others (PLD 2002 SC 436),, such observations have been made. Relevant pars therefrom is reproduced hereunder:- "We are conscious that on declining relief either to the Government or public litigant in view of the provision of limitation, serious, injustice is caused to either of the parties before the Court but we cannot help it in view of the existing law. However, concerning the cases belonging to the Government/ autonomous bodies, at least one thing can be done that if case is decided against it on the question of limitation, the direction must be passed to the high-ups of the department so he/ they may initiate departmental action against those officers who are directly or indirectly responsible for causing delay in instituting the cases beyond period of limitation and even in absence of such directions, it would be duty of such officer to take action accordingly because if such unscrupulous persons are not proceeded against, they will have no fear of causing huge losses to the Government/autonomous functionaries at the cost of public exchequer because ultimately it is the public at large who suffers, being ultimate beneficiaries of the Government property".

2. Thus, for the reason that the application for condonation of delay has no substance, as noted herein above, we dismiss these review petitions with the direction to the concerned authorities to take actions against the officer/official responsible for not pursuing legal remedy diligently in view of the observation, noted hereinabove and send intimation to this Court for our perusal in Chambers within a period of three months.

Cited by 2 cases

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