' IRSHAD HASAN KHAN, J.---It is not necessary to express any considered opinion on the basic question involved in the petitions as to whether Circular No,13 of 1997 is intra vires or ultra vires of the Income Tax Ordinance, 1979. Suffice it to say that each of the petitions is barred by 180 days.
Delay is sought to be condoned on the ground that after obtaining the certified copy of the impugned judgment the same was circulated before different authorities to see as to whether appeal should be preferred in this Court or not. As soon as the decision was taken by the competent Authority, the petitions for leave to appeal were filed.
2. We are afraid, the plea hardly constitutes a valid ground for condonation of delay. Be that as it may, the petitioners shall be at liberty to avail all other remedies available to them under the law for redress of their grievance by making appropriate application before the appropriate forum.
3. With the above observation, the above petitions are dismissed being barred by time.