ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5239 of 2020

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.22276/2020 (Urgent).

2. For order on CMA No.22277/2020 (Exemption).

3. For order on CMA No.22278/2020 (Stay).

4. For hearing of main case.

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22^nd October 2020

Mr. Haider Waheed alongwith M/s. Rehan Kayani & Ahmed Masood, Advocate for Petitioner alongwith Petitioner.

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1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Through instant petition, petitioner has impugned notices issued to the petitioner under section 176(1)(b) of the Income Tax Ordinance, 2001 for the Tax Years 2017, 2018 and 2019 as well as notice under section 100 of Criminal Procedure Code, 1898 read with Anti-Money Laundering Act, 2010 and also Complaint No.6/2020 dated 18.09.2020 filed by the Investigating Officer/Director Intelligence & Investigation (IR), Karachi in the Court of Special Judge (Customs, Taxation, Anti-Smuggling & Money Laundering) Karachi, whereby, according to learned counsel, in the absence of commission of any predicate offence proceedings have been initiated against petitioner under the Money Laundering Act 2010. According to learned counsel, cognizance of aforesaid complaint has been taken by the learned Special Judge (Customs, Taxation, Anti-Smuggling & Money Laundering) Karachi without appreciating that it contains false and frivolous allegations on the one hand, but also does not contain the basic ingredients of Anti-Money Laundering. It has been argued by the learned counsel that petitioner has not been confronted with any material nor provided an opportunity of being heard to explain his position before initiating the aforesaid proceedings under Anti-Money Laundering Act, 2010. Learned counsel further contended that under the garb of the aforesaid proceedings, respondents intend to involve the petitioner in a false and frivolous criminal case with malafide intention. Per learned counsel, the controversy agitated through instant petition is already pending before this Court in some other petitions, including C.P. No.D-1880/2020 in the case of [Re: Viper Technology (Pvt.) Limited v. Federation of Pakistan and others], wherein, notices have been issued to the respondents, who have been restrained from taking any adverse action against the petitioner unless a complete opportunity of being heard is provided to the petitioner in accordance with law. In support of his contentions, learned counsel has referred to an order dated 17.03.2020 passed by this Court in the aforesaid petition, copy of which is available at pages 195 & 197 of the Court’s file.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 05.11.2020, when instant petition may be taken up alongwith C.P. No.D-1880/2020 and other connected petitions, whereas, comments, if any, shall be filed by the respondents with advance copy to the learned counsel for petitioner. In the meanwhile, petitioner may submit response to impugned Notice by raising all such factual and legal objections and attend the trial Court regularly. However, till next date of hearing, petitioner may not be arrested subject to his furnishing solvent surety in the sum of Rs.100,000/- (Rupees One-Hundred Thousand only) with P.R. bond in the like amount to the satisfaction of the Nazir of this Court.

J U D G E