SHAHID CHAUDHRY vs The STATE through Special Prosecutor Customs Lahore — 2026 SCMR 1099 SUPREME-COURT

Case information

Citation: 2026 SCMR 1099 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: SHAHID CHAUDHRY vs The STATE through Special Prosecutor Customs Lahore
Subject matter: Criminal
Provisions referred to: Income Tax Ordinance (XLIX of 2001)

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

SHAHID CHAUDHRY VS The STATE through Special Prosecutor Customs Lahore. Ss. 498 & 497(2)---anti-Money Laundering act (VII of 2010), Ss.2(xxvi), 2(xxviii), 3 & 21(b)---Income Tax Ordinance (XLIX of 2001), Ss. 192, 192-a & 199---Constitution of Pakistan, art.185(3)---Money laundering---Tax evasion---Pre-arrest bail, grant of---Direct registration of FIR by income tax authorities---Documentary evidence---Further inquiry---accused was alleged to have evaded tax and the income tax authorities directly registered FIR against him---Validity---First Information Report under the anti-Money Laundering act (VII of 2010) was directly registered---Since the case was primarily based on documents, custodial interrogation was deemed unnecessary---Criminal law could not be used as a tool for recovery of money by causing harassment, as such matters belonged to Civil Courts---No useful purpose would be served if pre-arrest bail was declined to the accused, as the prosecution case was based on documentary evidence in the shape of tax record and bank accounts/statements of accused---There was no probability of tampering with evidence and a case for further inquiry was made out---accused had made out a case of further inquiry into the allegations made in the subject FIR, whereas possibility of false implication of accused in the case and mala fide on the part of prosecution could not be ruled out at such stage---accused was entitled to extraordinary relief of pre-arrest bail---Pre-arrest bail was allowed.

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