ARSHAD ALI KHAN vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 248 KARACHI-HIGH-COURT-SINDH

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ARSHAD ALI KHAN VS FEDERAL BOARD OF REVENUE Ss. 16, 32 & 156(1), Cls. (9), (10-a) & (14)---Constitution of Pakistan, art. 199---Issuance of Notice by the Customs authorities, assailing of---Constitutional petition---Maintainability---Whether a Show-Cause Notice could be challenged directly before a Court of law---Held, that such tendency to impugn a Show-Cause Notice issued under a taxing law and to casually bypass the remedy as provided under a special law is to be discouraged as it amounts to ruining the statutory norms as meaningless, more so, when the proceedings initiated by the Department do not suffer for want of jurisdiction and mala fides---Special law provides a complete mechanism of appeals up to the level of Special Tribunals and then by way of a reference before the High Courts, and therefore, ultimately such question of law has to come before the High Court for its final adjudication---Ordinarily , a tax payer must respond to such Show-Cause Notice and contest the matter before the departmental hierarchy inasmuch, as firstly, the Department being a specialized forum has been conferred with such powers; and secondly, until a determination (adverse or otherwise) is made---Mere issuance of such a notice by the department cannot be looked into on mere suspicion and apprehension of a tax-payer---Tendency to impugn the show-cause notices issued by the public functionaries under taxing statutes, before the High Court under art. 199 of the Constitution, and to casually bypass the remedy as may be provided under a special statute is to be discouraged as it tends to render the statutory forums as nugatory---Constitutional petition, being premature, was dismissed with costs of Rs.10,000/-, in circumstances.

ARSHAD ALI KHAN vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 248 KARACHI-HIGH-COURT-SINDH

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