JUDGMENT

SHAHID JAMIL KHAN, JUSTICE:---.---This judgment deals, mainly, with extension of interim relief/stay granted by Commissioner (Appeals), after expiration of statutory period. Statutory period for interim relief by Commissioner (Appeals) is 60 days under Section 128(1AA) of Income Tax Ordinance, 2001 (Ordinance of 2001), 30 days under Section 45B(1C) of the Sales Tax Act, 1990 (Act of 1990) and 30 days under Section 33(1A) of Federal Excise Act, 2005 (Act of 2005).This Court is, consistently, being approached in constitutional jurisdiction for extension of interim relief and direction to decide the appeal. The petitions, being decided hereby, can be divided in two categories; first, where no order is passed by Commissioner (Appeals) on expiration of the statutory period and second, where stay is declined by it. Orders in latter category, are appealable before Appellate Tribunal Inland Revenue (Appellate Tribunal), where appeals are usually disposed of with a direction to decide appeals, ...