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Brig. (R) IMTIAZ AHMED vs DEPUTY COMMISSIONER INLAND REVENUE, BENAMI ZONE-I, ISLAMABAD Ss — 2025 PLD 347 ISLAMABAD

Case information

Citation
2025 PLD 347 ISLAMABAD
Court
Islamabad High Court
Year
2025
Reporter
PLD
Parties
Brig. (R) IMTIAZ AHMED vs DEPUTY COMMISSIONER INLAND REVENUE, BENAMI ZONE-I, ISLAMABAD Ss
Subject matter
Criminal
Provisions referred to
NAB 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

Brig. (R) IMTIAZ AHMED VS DEPUTY COMMISSIONER INLAND REVENUE, BENAMI ZONE-I, ISLAMABAD Ss. 2(8) & 22(2)---Constitution of Pakistan, Arts. 13(a) & 199---Constitutional petition---Maintainability---Issuance of notice and attachment of property involved in benami transaction---Alternate remedy, non-availing of---Effect---Acquittal in National Accountability Bureau (NAB) reference---Distinct nature of offences---Contention of the petitioner was that he could not be vexed twice for the same offence, as it would amount to double jeopardy---Validity---Petitioner was acquitted in the NAB reference from the charges of having moveable and immovable properties beyond his known sources of income, while the notice was served under the Benami Transactions (Prohibition) Act, 2017 (Act), for holding a house as "Beneficial Owner"---Both the offences were different in nature and under different statutes, as the offence under the NAB Ordinance was pertaining to the property beyond his known source of income, while under the Act, the offence was distinct by being beneficiary for the benami transaction, thus, as the offences were distinct, the petitioner's accusation in both cases did not constitute double jeopardy---Petitioner should have contested the notice by submitting a reply before the relevant authority under the Act i.e. the Adjudicating Authority/ Adjudication Committee, however, instead of doing so, he filed the writ petition before High Court---Petitioner had an alternative and effective remedy available under the Act and as such, the writ petition was not maintainable---Constitutional petition was dismissed, in circumstances.

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