PAKISTAN ACCUMULATORS (PVT.) LTD. vs PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

PAKISTAN ACCUMULATORS (PVT.) LTD. VS PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss. 11, 33 & 37a---Sales tax liability---Determination---Raid, conducting of---Part heard case, transfer of---Scope---Petitioner / taxpayer was aggrieved of raid conducted by authorities on its premises and sought quashing of FIR registered by authorities---Question raised was that during proceedings before Judge in Chambers of High Court proceedings could not be transferred to Division Bench of High Court---Held: There was no authority vested in High Court or office of the Chief Justice of High Court to transfer a part heard matter from one Bench to another in exercise of administrative powers---Contrary proposition would be in breach of principle of judicial independence---Determination of criminal liability was contingent upon prior determination of civil rights and obligations of taxpayers---State was to first determine civil tax liability of petitioners / taxpayers through assessment proceedings undertaken pursuant to S. 11 of Sales Tax act, 1990---Once such liability was ascertained and quantified on a balance of probabilities, only then the State could initiate criminal proceedings for the purposes of S. 33 of Sales Tax act, 1990 to establish beyond reasonable doubt that petitioners / taxpayers were liable for an offence under such provision and the penalty would follow---Exercise of authority under S. 37aof Sales Tax act, 1990 against petitioners / taxpayers or their officers or directors for a purported offence under S. 33 of Sales Tax act, 1990 was devoid of legal authority and of no legal effect---High Court in exercise of Constitutional jurisdiction quashed the FIR registered against petitioners / taxpayers---Constitutional petition was allowed in circumstances

PAKISTAN ACCUMULATORS (PVT.) LTD. vs PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss — 2026 PTD 696 ISLAMABAD

Case information

Judgment text as reported

Other judgments reported in 2026 PTD