NASIM HASSAN SHAH, Both these petitions are barred by time (three days each) for which delay no explanation has been furnished.
2. Learned counsel for the petitioner submitted that an important qestion of law arises in these matters, namely, whether sales not fulfilling the requirements of Rule 16 of the Sales Tax Rules are entitled to exemption under Section 4 of the Sales Tax Act, 1951 and, therefore, the short delay in these cases should be condoned.
3. We have repeatedly held that where a matter is barred by limitation each and every day's delay must be explained before it can be condoned. This, however, has not been done in these cases.
As for the other plea we may point out that the legal question arising in these matters is also involved in Commissioner of Income-tax and Sales-tax, Lahore Zone, v. M/s. Lassani Cotton Mills Ltd., Lyallpur (SPSLA 102/77) and herein the said issue can be clarified.
A. The result is that these petitions must fail and are dismissed hereby as barred by time.