ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5811 of 2020

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.24933/2020 (Urgent).

2. For order on CMA No.24934/2020 (Exemption).

3. For order on CMA No.24935/2020 (Stay).

4. For hearing of main case.

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19^th November 2020

Mr. Ovais Ali Shah, Advocate for Petitioner alongwith Petitioner Babar.

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1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Through instant petition, the petitioner has impugned registration of FIR No.27 of 2020 lodged against the petitioner on 08.10.2020 by Deputy Commissioner Inland Revenue, BS-18, Zone-I, RTO-III, Karachi for being without jurisdiction and illegal, as according to learned counsel for petitioner, the aforesaid FIR has been registered pursuant to suo motu proceedings before the learned Federal Tax Ombudsman in respect of tax affairs of the petitioner pertaining to the year 2013, whereas, according to learned counsel for petitioner, in terms of section 24 of the Sales Tax Act, 1990, a registered person is required to keep the record of sales tax for a period of six years. It has been further contended by the learned counsel that petitioner has never been confronted with the allegations as contained in the FIR nor was summoned by the Federal Tax Ombudsman in the aforesaid suo motu proceedings, therefore, all the allegations and the proceedings against the petitioner are ex-parte. According to learned counsel, unless the adjudication proceedings and/or any liability is created against a registered taxpayer after providing an opportunity of being heard in accordance with law, no criminal case can be registered. It has been further submitted by the learned counsel that since the registration of FIR against petitioner is without jurisdiction and tainted with malice and the respondents are bent upon to arrest the petitioner, therefore, petitioner has approached this Court with prayer to quash the aforesaid proceedings emanating from the aforesaid FIR. In support of his contentions, learned counsel for the petitioner has placed reliance on the case of Taj International (Pvt.) Ltd. & others v. Federal Board of Revenue & others (2014 PTD 1807).

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 03.12.2020, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, petitioner may cooperate with the prosecution and attend the trial Court if challan has been submitted, however, shall not be arrested till next date of hearing subject to his furnishing solvent surety in the sum of Rs.100,000/- (Rupees One-Hundred Thousand only) with P.R. bond in the like amount to the satisfaction of the Nazir of this Court.

J U D G E

Farhan/PS