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<h1>Supreme Court Dismisses Review Petitions Citing 114-Day Delay</h1> <h3>Commissioner Versus Syed Ali</h3> The Supreme Court dismissed Review Petitions due to a delay of 114 days with no satisfactory explanation provided. The Review Petitions lacked merit and ... Proper officer - Section 2(34) – meaning and scope of the term “proper officer” - Bar of limitation - Condonation of delay. The Supreme Court dismissed Review Petitions against a judgment dated 18th February, 2011 due to a delay of 114 days with no satisfactory explanation provided. The Review Petitions were found to lack merit and were dismissed on the grounds of delay and merits.