New point/Law points

  1. Application seeking permission to amend the concise statement that “No bank has so far been designated and specified by AJK Board of Revenue. The imposition of penalty and additional tax etc. for this reason is also without jurisdiction”. Filed — On the ground that if the question of jurisdiction has been raised throughout before lower Tribunal, same can be raised at any time, further that the point sought to be added is collateral and different aspect of the main question of jurisdiction — Other side objected that new point for the first time even if it be a question of law cannot be raised at the stage of appeal — Application for amendment allowed on payment of cost Rs.500/- in each case. Amin Spinning Mills  v. Dy. Collector Central Excise 2004 SCR 223 (A)
  2. If a party is allowed to take up a law point or any other point without any pleading or having not been taken before the Courts below is taken for the first time in the Supreme Court, the other party is likely to be prejudiced — A party who wants to raise a new point or any legal point which goes to the root of the case may seek permission of the Court to be allowed to raise such a plea in the concise statement or may seek the permission for arguing the said point even then the same can be allowed — Otherwise no departure can be made from the view that a new or even a legal point cannot be allowed to be raised for the first time in the Supreme Court. Azad Govt. & 6 others v. Faqir Hussain Shah and another 2004 SCR 23 (D)
  3. It is the duty of the Court to have applied and interpret the law irrespective of fact whether the laws were referred to and relied upon by the parties or not. Ghazi Vegetable Ghee & Oil Mills Limited Mangla Mirpur v. Deputy Commissioner of Income Tax & 3 others 2004 SCR 158 (G)
  4. —Raised first time before this Court—effect of—Held: By now, law is settled that the question which has not been raised before the High Court or the Shariat Court cannot be allowed to be raised for the first time before this Court. Similarly, if the question was argued but has not been decided by the learned Shariat Court, then it is the duty of the party to file affidavit stating therein that the question was raised before the Shariat Court but escaped the notice of the learned Judge. Only in that eventuality, the question can be taken up by this Court. Mukhtar Hussain & another v. Farhat Bibi & another 2017 SCR 1086 (A)
error: Content is protected !!