MUHAMMAD ASIF ARSHAD vs State Ss — 2022 YLRN 162 KARACHI-HIGH-COURT-SINDH

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MUHAMMAD ASIF ARSHAD VS State Ss. 9 (a) (vi) & 32--- Criminal Procedure Code (V of 1898), S. 342---Misuse of authority and illegal pecuniary advantages---Appreciation of evidence---Contradictory defence pleas---Bogus sales tax return---Sentence, reduction in---Accused persons were manufacturers and official of Federal Board of Revenue who were alleged to have sales tax refund in the name of bogus company---Trial Court convicted all accused persons and sentenced them variously for imprisonment from 10 years to 3 years along with fine---Validity---Accused persons who were manufacturers took the plea that they had not registered any company nor had installed any manufacturing unit---One of the accused persons denied that building in which bogus company was established was owned by him and also denied tenancy agreement and alleged that his Computerized National Identity Card was misused---Accused also denied opening of Bank Accounts and had pleaded ignorance regarding any of the transactions made in his name---Defence taken by manufacturer accused persons was on contradictory pleas as accused official of Federal Board of Revenue took the defence that he made physical verification of manufacturing unit and prepared list of machines installed at the unit---High Court declined to interfere in conviction awarded by Trial Court as prosecution proved its case beyond reasonable doubt by producing trustworthy and confidence inspiring evidence against all accused persons---High Court reduced sentence awarded to accused manufactures from imprisonment for ten years to one already undergone, as there were mitigating circumstances to justify reduction in their sentence---Appeal was dismissed accordingly.

MUHAMMAD ASIF ARSHAD vs State Ss — 2022 YLRN 162 KARACHI-HIGH-COURT-SINDH

Case information

Judgment text as reported