IKRAM ULLAH KHAN YOUSAFZAI, EXCISE AND TAXATION OFFICER, PESHAWAR vs Dr — 2022 SCMR 576 SUPREME-COURT

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IKRAM ULLAH KHAN YOUSAFZAI, EXCISE AND TAXATION OFFICER, PESHAWAR VS Dr. RIZWAN ULLAH Ss. 22-a & 154---Constitution of Pakistan, art. 199---High Court issuing directions for registration of FIR in its Constitutional jurisdiction against officials of Excise and Taxation department---Legality---Petitioners (officials of Excise and Taxation department) while executing a non-bailable warrant of arrest purportedly issued by the competent authority took the respondent in custody, who was alleged to have been a defaulter of property tax---allegedly the respondent claimed he was not in default but the raiding party kept him in confinement till the evening, when some advocates got him released---Respondent approached the police for registration of a criminal case against the excise officials and upon refusal filed a petition under S. 22-a, Cr.P.C, which was declined by a Justice of Peace---However Judge-in-Chamber of the High Court vide impugned order directed registration of a criminal case---Held, that record showed issuance of multiple notices for the recovery of outstanding assessment of property tax, predating the incident---Warrant issued by an assistant Collector, though disputed as fake was, nonetheless, mainstay of the petitioners' case who in their official capacity were tasked to collect the assessed amount and, thus, prima facie, within the bounds of law to execute the impugned warrant---Rowdy behavior and inappropriate selection of time and venue for the execution of the warrant as alleged by the respondent though despicable, nonetheless, by itself did not expose the petitioners to criminal consequences---Nothing was available on the record to view the purported non-bailable warrant as a fake instrument---Similarly, it was not open for the respondent to unilaterally dispute the vires of impugned assessment, reportedly stalled till date---Furthermore it was not understandable under what authority of law, the rescuing team that included some lawyers took away the respondent from custody apparently sanctioned by law, which was a criminal offence in itself---Issues highlighted in the present case hinged upon factual controversies and as such could not have been attended to by the High Court in exercise of its Constitutional jurisdiction in the face of multiple alternate statutory remedies available to the respondent---Petition for leave to appeal was converted into appeal and allowed; impugned direction/order of High Court was set aside, with the observation that the respondent was at liberty to dispute the vires of impugned assessment before the competent forum in accordance with law as well as to avail alternate remedy of private complaint to be attended on its own merits.

IKRAM ULLAH KHAN YOUSAFZAI, EXCISE AND TAXATION OFFICER, PESHAWAR vs Dr — 2022 SCMR 576 SUPREME-COURT

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