Malik AMEER HAIDER SANGHA vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Civil Secretariat, Lah

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Malik AMEER HAIDER SANGHA VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Civil Secretariat, Lahore Ss. 40, 45B, 46 & 47---Constitution of Pakistan, Art. 199---Proceedings regarding under-invoicing / suppression of sales, conducting of---Sales Tax Reference Application, pendency of---Raid / search by Department, assailing of---Constitutional petition, filing of---Maintainability---Sales Tax Reference had been filed by the respondent/Department against the Order passed by Appellate Tribunal Inland Revenue (ATIR), whereby recovery proceedings initiated against the sole proprietorship concern (petitioner) on the basis of show-cause notice for alleged adjustment of inadmissible input tax upheld relevant Order-in-Original and Order-in-Appeal were annulled---As such, the scope of pending Sales Tax Reference was limited to the validity of impugned orders therein regarding recovery of alleged sales tax---Therefore, the vires of impugned raid and search operation, which were conducted during pendency of appeal of the petitioner before ATIR, did not fall within the scope and ambit of pending Sales Tax Reference before the Division Bench of this/High Court---Similarly, another constitutional petition having been instituted by the petitioner with respect to relevant FIR emanated from criminal proceedings initiated by the respondent /Department and as such, it was distinct in terms of scope, cause of action and prayer made therein in comparison to the instant constitutional petition which had impugned the raid and search operation alleging the same to be in derogation to the express provisions of S. 40 of Sales Tax Act, 1990 ('the Act')---Pertinently, the constitutional challenge qua breach of statutory rights lies with the Single Bench of High Court and on account of difference in the scope of cited matters, there was no reason to club present petition with referred cases---Further, S. 45B of the Act provides remedy of appeal against specific orders passed under specified Sections of the Act, whereas, S. 46 of the Act provides for appeals to the ATIR against specified orders---The stated remedy of appeal is not available to assail statutory infringements which is examined by the High Court in exercise of its power of judicial review under Art. 199 of the Constitution---Hence, the objections qua maintainability were baseless and the same were overruled accordingly---In the present case, record established that the raid and seizure of record by respondent was unlawful being in derogation to the express provisions of S. 40 of the Act---High Court declared the impugned search and seizure operation conducted by respondent /Officer at the business / office premises of the petitioner as unlawful having no legal effect directing the respondents to forthwith return the seized record of the petitioner and were restrained to use the same against the petitioner---Constitutional petition, filed by registered person, was allowed accordingly.

Malik AMEER HAIDER SANGHA vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Civil Secretariat, Lahore Ss — 2026 PTD 596 LAHORE-HIGH-COURT-LAHORE

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