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

Case information

Citation: 2024 PTD 517 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: ABDUL SABOOR vs FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: Anti-Money Laundering Act; Income Tax Ordinance

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

ABDUL SABOOR VS FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice, Islamabad Ss. 8 & 9---Inquiry and investigation---Non-framing of rules---Effect---Process for inquiry/investigation under Anti-Money Laundering Act, 2010 and Standard Operating Procedure is expansive and envisages rigorous and intrusive regime that does not warrant any further guidance to investigating officers through rules---Standard Operating Procedures are consistent with the provisions of Income Tax Ordinance, 2001 and Directorate (I&I) Inland Revenue can frame in-house rules for conducting investigation of offences of money laundering---Rules are neither necessary nor inevitable for carrying out functions of investigating and prosecuting agencies under sections 8 and 9 of Anti-Money Laundering Act, 2010---Non-framing of rules does not impair functions of investigating officer in any manner.

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