1. NASIM HASAN SHAH, J.--The office note shows that this petition is barred by 954 days.
2. In this case, the petition for leave to appeal was filed on 28-7-1976 against the order passed by the Lahore High Court dated 11-5-1973.
3. Sh. Abdul Haque, learned counsel for the petitioner, submits that the petitioner had applied under section 66-A of the Income Tax Act for the grant of a certificate of fitness to file an appeal to the Supreme Court, which was refused on 27-5-1976 and the petition is In the as from the date.
4. According to the learned counsel, the the spent in pursuing the application for grant of a certificate should be excluded. We, however, find that the certificate was refused on the ground that an application, therefore, was not competent and that the petitioner has not challenged the correctness of the said determination. Under these circumstances, the learned counsel for the petitioner fairly admitted that the the spent in prosecuting the application for grant of, a certificate cannot be excluded.
5. This petition, therefore, must fail on the ground of limitation. It is dismissed accordingly.