Citation Name: 2024 PTD 776 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, PESHAWAR ZONE vs MANERI INTERNATIONAL TOBACCO COMPANY, DISTRICT SWABI Ss — 2024 PTD 776 PESHAWAR-HIGH-COURT

Case information

Citation: 2024 PTD 776 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2024
Reporter: PTD
Parties: Citation Name: 2024 PTD 776 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, PESHAWAR ZONE vs MANERI INTERNATIONAL TOBACCO COMPANY, DISTRICT SWABI Ss
Subject matter: Criminal
Provisions referred to: S. 47---C; Sales Tax Act (VII of 1990); Criminal Procedure Code (V of 1898); Federal Excise 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

Citation Name: 2024 PTD 776 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, PESHAWAR ZONE VS MANERI INTERNATIONAL TOBACCO COMPANY, DISTRICT SWABI Ss.19(11) & 26---Federal Excise Rules, 2005, R. 29---Sales Tax Act (VII of 1990), S.47---Criminal Procedure Code (V of 1898), Ss. 94, 103 & 529---Reference---Raid and search---Search warrants non-obtaining of---Requirement of recovery witnesses from locality---Scope---Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue setting aside assessment orders for conducting raid without obtaining arrest warrants and non-associating recovery witnesses of the locality---Validity---Obtaining search warrants and conducting raid / search in presence of two witnesses are meant and aimed to ensure that enormous powers of search by authorized officer is exercised honestly and judiciously---When authorized officer of revenue department has to conduct search of a place in terms of enabling provision of Federal Excise Act, 2005 and when he is prima facie of the opinion that if recourse is made to obtaining of search warrant, the valuable evidence can be destroyed by accused or a person involved in tax evasion, such officer may conduct search / raid of such premises in exceptional circumstances without obtaining search warrants from competent Court---Prime responsibility of revenue official is to protect state revenue---High Court set aside findings of Appellate Tribunal Inland Revenue---Reference was disposed of accordingly.

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