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IFFAT IQBAL vs State Ss — 2022 PCrLJ 820 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PCrLJ 820 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PCRLJ
Parties
IFFAT IQBAL vs State Ss
Subject matter
Criminal
Provisions referred to
Income Tax Ordinance (XLIX of 2001); Anti-Money Laundering Act; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

IFFAT IQBAL VS State Ss. 3, 4 & 8---Income Tax Ordinance (XLIX of 2001), Ss. 192 & 192-A---Attachment of Bank accounts allegedly used for money laundering---Legality---Bank accounts in question were allegedly joint accounts in the name of the appellant-lady and an accused, against whom an FIR was registered under different provisions of the Anti-Money Laundering Act, 2010 and the Income Tax Ordinance, 2001---Appellant and said accused were in a partnership, and the partnership deed showed that appellant was the owner of 20 % of the joint business while accused owned 30 % share of the same---As per same deed, the Bank accounts were to be operated by all the partners singly or jointly---Admittedly the appellant was the wife of accused's brother and during investigation it stood established that actually the accused ran the whole business---Keeping in view such facts, the impugned order of attaching the Bank accounts of the appellant-lady for 180 days did not suffer from any illegality or impropriety requiring interference by the High Court---Appeal was dismissed.

Other judgments reported in 2022 PCRLJ

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