Syed ATIF SALMAN HASHMI vs FEDERATION OF PAKISTAN through Secretary Revenue, Ex-Officio Chairman FBR Ss

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Syed ATIF SALMAN HASHMI VS FEDERATION OF PAKISTAN through Secretary Revenue, Ex-Officio Chairman FBR Ss. 3, 3(1a) & 24---Criminal Procedure Code (V of 1898), Ss.249-a, 365-K & 561-a---Constitution of Pakistan, art.199---Constitutional petition---Quashing of criminal proceedings without petitioner approaching Trial Court---Recovery of bogus tax returns--- Initiation of proceedings---Limitation---Petitioner was accused of committing fraud in receiving bogus tax returns---Petitioner sought quashing of his case without filing application under Ss.249-a/265-K, Cr.P.C., before Trial Court---Plea raised by petitioner was that proceedings were initiated beyond period of limitation---Validity---It was the third time when authorities proposed to initiate civil / criminal proceedings against petitioner, which twice had culminated/dropped and finalized in favour of petitioner--- Proceedings initiated by authorities were not in accordance with law--- Proceedings of FIR were lodged after 11 years of tax fraud, if any, and authorities required the petitioner to submit accounts details, documents etc., pertaining to that period which was beyond the mandatory period as provided under S. 24 of Sales Tax act, 1990--- Criminal proceedings against petitioner fell within exceptional circumstances and he was entitled that FIR lodged against him be quashed---High Court quashed FIR lodged against petitioner and all criminal aspects emanating from that FIR were declared null and void and of no legal effect---Constitutional petition was allowed accordingly. Citation Name: 2023 PTD 666 KARACHI-HIGH-COURT-SINDHBookmark this Case Syed ATIF SALMAN HASHMI VS FEDERATION OF PAKISTAN through Secretary Revenue, Ex-Officio Chairman FBR Ss.249-a, 265-K & 561-a---Constitution of Pakistan, art. 199---Constitutional petition--- Quashing of proceedings---Inherent jurisdiction of High Court---Scope---When a criminal matter is pending before a Trial Court and interim challan has been submitted, under normal course application under S. 265-K, Cr.P.C is to be filed before concerned Court in case the accused is of the opinion that charge is either groundless or there is no probability of conviction---In exceptional circumstances if facts of a case so warrant a person/accused can approach High Court for quashing of FIR, if the action is patently illegal, without jurisdiction---In such circumstances sending a person to go through full process of trial and then get himself acquitted would be a miscarriage of justice with that person---High Court should exercise its powers under S.561a, Cr.P.C., in such circumstances.

Syed ATIF SALMAN HASHMI vs FEDERATION OF PAKISTAN through Secretary Revenue, Ex-Officio Chairman FBR Ss — 2023 PTD 666 KARACHI-HIGH-COURT-SINDH

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