I. BACKGROUND (BG)

1.   This refers to the Important QCs in trail, blue, italic and after double line (a) BFIC 318 of 12.8.25 about No Condonation Application & Limitation period elapsed - LHC (b) TLQC2662 of 7.3.24 about SOP for Time limit Condonation - FST S. 74 (c) CDQC256 of 20.4.24 about Get Condonation of Import / Export Prohibitions, etc and KCR

2.   We also refer to several Other TLQC including (a) TLQC1231 of 12.11.20 about FBR letter re Condonation for TY 2014 may be ultra vires - LHC Interim relief (b) TLQC1215 of 31.10.20 about Condonation Cases Quick Disposal u/s 74 SOP - FST Cir 2

3.  Though, here Land Compensation & Condonation issues, however affecting tax cases too, hence, covered in TLQC.

II. EXECUTIVE SUMMARY

The Province of Sindh, through the Land Acquisition Officer, filed a Civil Appeal in SCP against the SHC decision -------, which had upheld the Referee Court/Additional District Judge -----’s judgment ------ enhancing compensation in a land acquisition case.

2. Delay in Filing Appeal: The appeal was filed 30 days beyond the limitation period. The condonation application (CMA No. -------) contained generic and unconvincing grounds such as delays in obtaining certified copies and interdepartmental processing. No specific explanation was provided for each day of delay.

3. Court’s Reasoning on Delay Rejection: Government departments often file delayed appeals citing administrative processes.The Court reaffirmed that all litigants, including government departments, must be treated equally under the law.Delay cannot be excused merely on administrative grounds; the law aids the vigilant, not the indolent (Latin maxim: Vigilantibus non dormientibus jura subveniunt).

4.  Precedent Cited: ---------------------------.

5. Merits of the Case: The HC had correctly affirmed the Referee Court’s judgment, which awarded compensation with statutory benefits u/s 34 of the ------------------- Act (interest at 6% p.a., 15% compulsory acquisition charges, and 15% additional compensation from the date of notification until payment).

6.  Final Decision: The SCP dismissed the appeal both on merits and on grounds of limitation.

III. DETAILS

A.  Reference of Issue

Further to KQU ------------- of -----------, being an important matter, we would inform you about the vide ------------------------------(Attachment 3268.1).In the insuring bold & Underline.

The appellant has challenged the judgment dated ------- passed by the SHC, Bench at Sukkur, in 1st Appeal No ----------------.

B.  Brief Facts

In fact, the Province of Sindh through Land Acquisition Officer challenged the judgment dated ---------, passed by the Referee Court/Additional District Judge, Sukkur, in Land Acquisition Reference/Suit No ---------------, whereby the Reference was allowed in favour of the private respondents and the quantum of compensation was enhanced.

C.  Contentions of Additional Advocated General and Objection on Limitation

1. The learned A.A.G argued that while enhancing the amount of compensation, both the courts below failed to consider the documents and evidence led in the matter, and without any lawful justification, the amount of compensation was enhanced. When we confronted him about this appeal being barred by 30 days, the learned A.A.G. pointed us to the application moved for condonation of delay i.e., ------------------.

2. As far as the merits of the case are concerned, the learned High Court has properly considered the impugned judgment dated --------------- passed by the -------------------- after taking into consideration all necessary components and ingredients required to be looked into while deciding a Land Acquisition Reference. The findings on Issue No. --- are quite relevant, which for the ease of reference are reproduced as under:

D. SCP Deliberation

1 to 2. 

E.  Reliance on Precedent

1 to 2  

F.  Principal of Law-Vigilance Required in filing Appeals

-------------------

G.  Final Decision

As a result of the above discussion, we do not find any lawful justification to cause any interference, therefore the aforesaid Civil Appeal along with CMA No. 654-K/2022 is dismissed not only on merits but also being barred by time.

IV.  FURTHER DETAILS & SERVICES

Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com.

Best regards for Here & Hereafter

Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

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