Law:

Section:

Keywords: Legal Advisers, Investigation, Consideration, Public Functionary, Impugned Judgment, Summons, Constitutional Petition, Show Cause Notice, Commission Of An Offence, Power Of Attorney, Administration Of Justice, Personal Appearance, Fraudulent, Summon Persons Shujaat Ali Khan, J: - The appellant has assailed judgment dated 16.01.2014, passed by the learned Single Judge, whereby Writ Petition No.16001 of 2013, filed by the respondent, was allowed. 2. The facts of the instant appeal are that during a drive against fraudulent tax adjustments availed by different registered persons, the staff of the Directorate of Intelligence and Investigation, Inland Revenue, Lahore unveiled that M/s Pearl Enterprises, Lahore (hereinafter to be referred as "the Registered Person") was involved in illegal tax refund. As a result, a notice was issued to the Registered Person for showing cause as to why its registration may not be suspended. In response to the Show Cause Notice, the Registered Person submitted its reply through the respondent before the Commissioner, Inland Revenue, Lahore. On 01.06.2013, the Assistant Director, Directorate of Intelligence and Investigation, Inland Revenue, Lahore/Investigating Officer (hereinafter to be referred as the Investigating Officer) issued letter to the respondent with the averment to furnish duly executed power of attorney/authorization to represent the Registered Person before the Commissioner, Inland Revenue. The respondent replied to the said letter contending that as he was only engaged to represent the Registered Person before the Commissioner, Inland Revenue, therefore, he could not plead its case before the Investigating Officer. As a replication to the reply submitted by the respondent, the Investigating Officer addressed another letter, dated 07.06.2013, to the respondent with the request to share the particulars of the person (hereinafter to be referred as the Client) who engaged him to defend the Registered Person before the Commissioner, Inland Revenue, Lahore. As the respondent did not respond to communication, dated 07.06.2013, summons were issued to him in terms of Section 37 of the Sales Tax Act 1990 ("Act")…

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