ABDUL QADIR vs FEDERATION OF PAKISTAN through Cabinet Secretary Government of Pakistan, Pak

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ABDUL QADIR VS FEDERATION OF PAKISTAN through Cabinet Secretary Government of Pakistan, Pak. Secretariat, Islamabad S. 2(6a)---Exit from Pakistan (Control) Ordinance (XLVI of 1981), S.2---Exit from Pakistan (Control) Rules, 2010, R.2(d)---Constitution of Pakistan, arts. 4, 9, 10a, 15, 25 & 199---Constitutional petition---Exit Control List---Freedom of movement---Due process of law---Tax defaulter---Placing name on Exit Control List---Petitioner was aggrieved of placing his name on Exit Control List on the allegation of tax default committed by him---Validity---In holding that a person is a defaulter under the provisions of Sales Tax act, 1990 there must be a finding made after assessment and adjudicatory proceedings that a demand for sales tax due and payable remains outstanding against that person and is yet to be paid---Petitioner could not be considered to be in default of tax or liabilities in terms of R. 2(d) of Exit from Pakistan (Control) Rules, 2010 merely because authorities had formed an opinion that he was liable for sales tax fraud for illegally seeking income tax adjustment---On the basis of such opinion, a penalty could not be inflicted on petitioner in the form of curtailing his civil rights and liberties by placing his name on ECL or PCL or PNIL pending determination of the fate of any criminal charge brought against him or adjudicatory proceedings initiated against him under the provisions of Sales Tax act, 1990---High Court declared that placement of petitioner's name on ECL, PCL and/or PNIL was tantamount to colorable exercise of authority in breach of provisions of Passports act, 1974, Exit from Pakistan (Control) Ordinance, 1981 and arts. 4, 9, 10a, 15 & 25 of the Constitution and such actions were of no legal effect---High Court directed Federal Government to ensure that name of petitioner was removed from ECL, PCL and PNIL and no fetters were to be placed on the rights of petitioner to travel on the ground that he was liable for tax fraud, unless it was determined through the adjudicatory process provided under provisions of Sales Tax act, 1990 that he was a defaulter---Constitutional petition was allowed, in circumstances.

ABDUL QADIR vs FEDERATION OF PAKISTAN through Cabinet Secretary Government of Pakistan, Pak — 2026 PTD 475 ISLAMABAD

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