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

Case information

Citation: 2024 PTD 8 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: OUTFITTERS STORES (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR S
Subject matter: Criminal
Provisions referred to: S. 175; S. 103---E; S. 103; Criminal Procedure Code (V of 1898); Income Tax Ordinance; Criminal Procedure Code

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

OUTFITTERS STORES (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR S. 175(1)(a)---Criminal Procedure Code (V of 1898), S. 103---Expression "full and free access"---Scope---Raid, search and impounding of documents---Jurisdiction---Expression "full and free access" employed in S. 175 (1)(a) of Income Tax Ordinance, 2001, has to be given full effect---Expression "search" in heading of S. 175 of Income Tax Ordinance, 2001, has to be construed in the company of expressions "full and free access"---Effect and significance of S.175(7) of Income Tax Ordinance, 2001, cannot be undermined or overlooked---Legislature consciously has avoided reference to requirements prescribed for search in terms of S.103 of Criminal Procedure Code, 1898---Warrant of authorization depicts an apparent purpose, i.e., enforcement of provision of Income Tax Ordinance, 2001.

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