SETHI AND SETHI SONS THROUGH HUMAYUN KHAN versus FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD
Section 37 Federal Board of Revenue Act (IV of 2007), Recommended Section RO No 56 (I) / 2010, Date 2 2 2010 Section RO 775 (I) / 2011, Date 19 8 2011 Section RO7 776 (I) ) / 2011, dated 19 8 2011 Constitution of Pakistan, Article 199 Constitutional application to maintain Federal Board of Revenue Lahore High Court Regional jurisdiction Scope Individuals / bodies acting in connection with the affairs of the Federation. The question of the specific provincial / territorial jurisdiction of Karachi in the present case to an officer on the basis of the delegation of power by the KDC was that under Article 199 of the Constitution, such officer of the High Court of Pakistan Will have territorial jurisdiction in relation to the acts or actions taken by the. The business was continued from the city of Lahore and was also registered in Lahore for tax purposes. It was alleged that the dummy units had received unacceptable input tax through D due to fake sales tax invoice. The Deputy Director, Directorate General for Intelligence and Investigation, established in the Federal Board of Revenue (Officer / Respondent) Karachi, issued unwanted notices to the accused under Section 37 of the Sales Tax Act 1990 against several business operations in Karachi. FIR was also registered. In Karachi and Lahore (the present accused was acquitted of the FIR), the accused was challenged before the Lahore High Court under Article 199 of the constitution, under which the jurisdiction of the Directorate was considered by the Constitution. It was ignored that the FIR was filed in Karachi along with the unwanted notices, respectively, therefore, the matter was filed by the Federal High Court of the Lahore High Court.
Related judgments — Lahore High Court Lahore, 2012
