| Case ID |
f874850e-52a6-4def-a91c-a8e1d10499de |
| Body |
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| Case Number |
D-1213 and D-1214 of 2015 |
| Decision Date |
Feb 25, 2021 |
| Hearing Date |
|
| Decision |
The Sindh High Court quashed the inquiry proceedings initiated by the Federal Investigation Agency (FIA) against the petitioners, ruling that the inquiry was illegal and without jurisdiction. The court emphasized that once a matter is sub-judice before a competent court, no other court or authority, including FIA or the Federal Tax Ombudsman, could initiate duplicate proceedings regarding the same subject matter. The inquiry was found to violate the provisions of the Federal Tax Ombudsman Ordinance and the related tax laws, as the complete mechanism and hierarchy for tax assessment and adjudication was already established through quasi-judicial proceedings. The court allowed the constitutional petitions filed by the petitioners, affirming their right to not face double jeopardy and ensuring the integrity of judicial proceedings. |
| Summary |
In the case of S.M. Ali Zaman Gardezi and another vs. Federation of Pakistan, the Sindh High Court addressed the legality of an inquiry initiated by the FIA based on directions from the Federal Tax Ombudsman regarding tax matters. The court ruled that the inquiry was without jurisdiction, as the matter was already before a competent court, thus upholding the principle of double jeopardy. The decision highlighted the established mechanisms for tax adjudication under the Federal Tax Ombudsman Ordinance and related tax laws, reinforcing the importance of judicial respect for ongoing proceedings. This case is significant for legal practitioners and entities involved in tax law, emphasizing the boundaries of agency authority and the protection of taxpayer rights. Keywords: tax law, Federal Tax Ombudsman, legal jurisdiction, double jeopardy, Sindh High Court, FIA inquiry, constitutional petitions. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
AQEEL AHMED ABBASI, JUSTICE,
MRS. RASHIDA ASAD, JUSTICE
|
| Lawyers |
Khawaja Shams-ul-Islam for Petitioner,
Muhammad Khalil Dogar for Respondent
|
| Petitioners |
S.M. ALI ZAMAN GARDEZI AND ANOTHER
|
| Respondents |
FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND OTHERS
|
| Citations |
2021 SLD 2605,
2021 PTD 1788
|
| Other Citations |
2014 PTD 1531,
2018 YLR 2624,
2018 PLC (C.S.) 1264
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Income Tax Ordinance, 2001,
Sales Tax Act, 1990,
Customs Act, 1969
|
| Sections |
9,
10,
227,
51,
217
|