BURSHANE LPG (PAKISTAN) LIMITED vs FEDERATION OF PAKISTAN through Secretary/Chairman Revenue Division, Islamabad Ss — 2023 PLD 346 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PLD 346 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PLD
Parties: BURSHANE LPG (PAKISTAN) LIMITED vs FEDERATION OF PAKISTAN through Secretary/Chairman Revenue Division, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 20; I---Income Tax Ordinance (XLIX of 2001); Income Tax Ordinance; Anti-Money Laundering Act

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

BURSHANE LPG (PAKISTAN) LIMITED VS FEDERATION OF PAKISTAN through Secretary/Chairman Revenue Division, Islamabad Ss. 3, 4, 8, 20, 21, 22 & Sched. I---Income Tax Ordinance (XLIX of 2001), Ss. 192, 192-A & 203---Predicate offence, commission of---Jurisdiction of Trial Court---Determination---Petitioners were aggrieved of complaint filed by Income Tax Authorities under Ss. 192, 192-A & 203 of Income Tax Ordinance, 2001, read with Ss. 3, 4, 8, 20, 21 & 22 of Anti-Money Laundering Act, 2010---Petitioners assailed jurisdiction assumed by Trial Court under S. 20 of Anti-Money Laundering Act, 2010---Validity---It was only Anti-Money Laundering Court which had jurisdiction to deal with matters concerning any money laundering falling under definition of predicate offence or acquiring etc. of any property by way of proceeds of crime--- Such facts were yet to be determined, therefore, petitioners were at liberty to proceed the matter before Trial Court in accordance with law by furnishing their defence---In case petitioners were found innocent or not guilty they would be acquitted by concerned Court---High Court declined to interfere in the matter as there was no jurisdictional defect or wrongful assumption of jurisdiction by concerned Court so as to whittle down the proceedings emanating from the complaint---Constitutional petition was dismissed, in circumstances.

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