| Case ID |
0096ada8-2ff7-494a-8aa2-eec6ed091947 |
| Body |
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| Case Number |
112 of 1976 |
| Decision Date |
Dec 19, 1977 |
| Hearing Date |
|
| Decision |
In the case of Amir Ali vs. The State, the accused Amir Ali was charged under Sections 51(2), 52, and 52A of the Income Tax Act. The prosecution's case was based on the assertion that Amir Ali, as a partner in the firm Messrs Auto Filters and Accessories, was guilty of concealing particulars of income and making false statements in the firm's income tax return. However, the court found that Amir Ali did not file or verify the income tax return himself and had been abroad during the relevant period. The court held that there was no provision in the Income Tax Act that made partners criminally liable for the actions of one partner. Furthermore, the prosecution lacked the necessary approval from the Commissioner of Income Tax for Amir Ali's prosecution under Section 52A. Therefore, the court acquitted Amir Ali of all charges. |
| Summary |
This case revolves around the prosecution of Amir Ali, a partner in the firm Messrs Auto Filters and Accessories, under the Income Tax Act of 1922. The prosecution alleged that Amir Ali concealed income and made false statements in the firm's tax return. However, the court found that Amir Ali was abroad during the filing of the return and did not take part in its preparation or verification. The court emphasized that partners are not criminally liable for the actions of their co-partners unless there is evidence of direct involvement or approval from tax authorities for prosecution. The court's decision underscores the legal principle of individual liability in criminal law, particularly within the context of tax offenses. This ruling is significant for understanding the boundaries of liability among business partners under income tax regulations. |
| Court |
Court of Special Judge, Karachi
|
| Entities Involved |
Messrs Auto Filters and Accessories
|
| Judges |
AHMED ALI U. QURESHI
|
| Lawyers |
Mufti Alim-ud-Din,
Sami-ud-Din Sami
|
| Petitioners |
THE STATE
|
| Respondents |
AMIR ALI
|
| Citations |
1978 SLD 288,
(1978) 38 TAX 191,
1978 PTD 100
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
51(2),
52,
52A,
53(1),
54A(2),
23(2),
24(4)
|