ABDUL SABOOR vs FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice, Islamabad Ss

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

ABDUL SABOOR VS FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice, Islamabad Ss. 192, 192a, 194 & 199---anti-Money Laundering act (VII of 2010), Ss. 2 (xviii), 3, 8, 9 & Schedule-I---Constitution of Pakistan, arts. 12 & 199---Constitutional petition---Money laundering---Investigation---Predicate offence---Directorate of Intelligence and Investigation (I&I), Inland Revenue---Status---Petitioners were aggrieved of investigation of offence of money laundering by Directorate (I&I), Inland Revenue, during proceedings under Income Tax Ordinance, 2001---Validity---Conduct of investigation of an offence was an essential part and closely related to procedure---authority which was subsequently added as investigating agency had no bar on its powers and authority to investigate cases in which the offense was committed in the past---Purpose of anti-Money Laundering act, 2010, was to prevent money laundering and to attach/confiscate properties generated from the proceeds of crime which had its genesis in the predicate offence---Commission of predicate offence was prerequisite for proceedings under anti-Money Laundering act, 2010, to commence before the Court---Proceeds of crime could only materialize once a predicate offence was committed---as anti-Money Laundering act, 2010, was a penal statute therefore, it could have no retrospective operation by virtue of art. 12 of the Constitution---any proceedings commenced under anti-Money Laundering act, 2010, could not sustain in respect of transaction which crystallized prior to the introduction of Ss. 192, 192a, 194 & 199 of Income Tax Ordinance, 2001, as predicate offences through amendment made in Schedule-I of anti-Money Laundering act, 2010---Punishment prescribed for the offence under anti-Money Laundering act, 2010, did not relate to the commission of predicate offence rather it was the offence of money laundering that had been made punishable---Date of commission of predicate offence was not material---Offence of money laundering that could be proceeded must be committed after anti-Money Laundering act, 2010, had come into force or inclusion of predicate offence in Schedule-I to anti-Money Laundering act, 2010---Question Whether any person was in possession of any property derived from proceeds of crime was a question of fact ---High Court directed investigating officer to strictly adhere to law laid down by superior courts and declined to interfere in the process of investigation---Constitutional petition was dismissed, in circumstances.

ABDUL SABOOR vs FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice, Islamabad Ss — 2024 PTD 517 LAHORE-HIGH-COURT-LAHORE

Case information

Judgment text as reported

Other judgments reported in 2024 PTD