OUTFITTERS STORES (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR Ss

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OUTFITTERS STORES (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR Ss. 175 & 177---Sales Tax Act (VII of 1990), S.11---Constitution of Pakistan, Art.199---Constitutional petition---Authorization Order---Raid, search and impounding of documents---Jurisdiction---Petitioner company was aggrieved of issuance of Authorization Order by authorities to initiate coercive measures including raid, search and impounding of record---Validity---High Court under judicial review jurisdiction could not embark upon an exercise to probe to ascertain whether documents supplied by petitioner company were sufficient to satisfy officer conducting audit---Satisfaction was prerogative of the Commissioner, who upon petitioners' lack of cooperation was constrained to invoke S.175 of Income Tax Ordinance, 2001---Warrant of Authorization in question fulfilled prescribed statutory requirements, contained reasoning, justification and requisite necessity of invoking S.175 of Income Tax Ordinance, 2001, in the wake of violation to comply with the directives under S. 177 of Income Tax Ordinance, 2001, in the context of audit proceedings conducted and apparent non-cooperation by failing to provide documents requested for facilitating audit---High Court did not find any illegality in exercise of jurisdiction under S. 175 Income Tax Ordinance, 2001---High Court declined to interfere in the matter as there was no bias, mala fide, or misuse of authority established and obliquely purpose of the present petition was to forestall or obstruct audit proceedings---High Court did not find any reason to assume and exercise constitutional jurisdiction as assumption of jurisdiction would otherwise be unjust and unfair, which tantamount to interfering in audit proceedings---High Court declined to decide issue of legality of notice under S. 11 of Sales Tax Act, 1990---Petitioner company could invoke remedies available in the context of proceedings in question---Constitutional petition was dismissed, in circumstances.

OUTFITTERS STORES (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR Ss — 2024 PTD 8 LAHORE-HIGH-COURT-LAHORE

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