Section 497 (2) Sales Tax Act (VII of 1990), Section 2 (37) and 33 tax fraud guarantees, no further investigative grant was registered against the registered person, namely against the end users. No action was taken against the tax officials allegedly involved in tax fraud claiming tax input adjustment. The first information report or interim challan did not mention the preparation of consultations on the spot, and two independent private witnesses had to be linked. As required under Section 103, CRPC alleged crime did not fall under the prohibition clause of Section 497, CCPC, whereas the penalty under Section 33 of the Sales Tax Act 1990 was five years or a fine or both, This can be decided after taking the evidence and at the end of it. The prosecution was completed and the suspects were no longer needed for further investigation; the trial had not started even after a long time had passed. Seven months after his arrest, in which it was alleged that the prosecutor's story could not be freed from suspicion and further investigation was required in the case, the accused has no prior conviction, while the alleged confession bailed. Bail granted to police in the absence of any other material attached to the stage
Related judgments — Karachi High Court Sindh, 2011
