ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1276 of 2021

___________________________________________________________________ Date Order with signature of Judge

___________________________________________________________________

FRESH CASE:

1. For order on CMA No.5304/2021 (Urgent).

2. For order on office objection No.10 & 18.

3. For order on CMA No.5305/2021 (Exemption).

4. For hearing of main case.

-----------

18^th February 2021

Mr. Shaukat Hayat, Advocate for Petitioner alongwith Petitioner.

-*-*-*-*-*-

1. Urgency granted.

2. Learned counsel for the petitioner undertakes to comply with office objections before next date of hearing.

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

4. Learned counsel for petitioner submits that the petitioner is a lady, proprietor of M/s. Asian Commodities Corporation, who makes payment of sales tax and other taxes regularly and has never committed any tax fraud or default in this regard. However, according to the learned counsel, respondents have registered a false FIR No.01/2021, dated 11.01.2021 on the allegation that petitioner claimed refund on the basis of fake and flying invoices during the period from October 2012, whereas, no adjudication or determination with regard to the tax liability in this regard has been made so far. Per learned counsel, the very registration of the FIR is based on malafide, whereas, respondents cannot adjudicate upon tax liability of a registered person for the period beyond five years, therefore, requests that the aforesaid FIR and the proceedings emanating therefrom may be declared as without jurisdiction and lawful authority, and protection may be provided to the petitioner, who is a lady of advance age, whereas, respondents are attempting to arrest her. According to learned counsel, petitioner is willing to submit response to the assessment or adjudication proceedings, if any, in accordance with law, however, subject to the legality of such proceedings.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 09.03.2021, when Investigating Officer of the aforesaid FIR shall be in attendance alongwith relevant records, whereas, comments, if any, shall be filed with advance copy to the learned counsel for petitioner. However, till next date of hearing, respondents shall not create any harassment to the petitioner, who may not be arrested in the aforesaid FIR subject to her 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