1. Muhammad Haleem, C.J.-- This petition is barred by 31 days. An application has been filed for the condonation of delay, and therein what is stated is that the Government was attending to matters needing immediate attention, and for this reason this matter remained pending for consideration as to whether an appeal should be filed. This cannot at all be a reason for the condonation of delay when the Government had 60 clear days to take a decision for the filing of the appeal if the point decided by the Tribunal was of some public importance as contended by the learned Deputy Attorney-General. Accordingly, there was failure on the part of the petitioner to explain the delay of 31 days and the petition is, therefore, liable to be dismissed, which we do so as being barred by time.