Law: Sales Tax Act, 1990

Section: 2(37),30,30A,30E,33(clause13),37

Law: General Clauses Act, 1897

Section: 18(1)

Law: Criminal Procedure Code (V of 1898)

Section: 5(2)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)--- ----Ss. 30, 30A, 30E, 33 (clause 13) & 37---S.R.O. 48(I)/2008 dated 15-1-2008---S.R.O. 56(I)/2010 dated 2-2-2010---S.R.O. 775(I)/2011 dated 19-8-2011---S.R.O. 776/2011 dated 19-8-2011---Constitution of Pakistan, Art.199---Constitutional petition---"Fake"/"flying" invoices---Tax fraud---Registration of F.I.R.---Submission of challan before Special Judge---Sending of notice under S.37 of Sales Tax Act, 1990---Question as to officers of which Tax Directorate were competent to send notice, lodge F.I.Rs. and submit challan before Special Judge---Plea of accused that F.I.Rs. in question were registered by officers of the Directorate General of Intelligence and Investigation-Federal Board of Revenue ["DG (I&I)-FBR"]; that said F.I.Rs. could only have been registered by officers of Directorate General of Intelligence and Investigation-Inland Revenue ["DG (I&I)-IR"], who were authorized to act in terms of the relevant sections, thus the F.I.Rs. and proceedings taken in relation to them were invalid---Validity---S.R.O. 48(I)/2008 dated 15-1-2008 appointed the designated officers of Directorate General of Intelligence and Investigation-Federal Board of Revenue ("DG (I&I)-FBR") to be officers of Sales Tax and conferred jurisdiction and powers on them in respect of the various sections as set out therein---Said notification was therefore properly issued and effective accordingly---Subsequent to S.R.O. 48(I)/2008; S.R.O. 56(I)/2010, S.R.O. 775(I)/2011 and S.R.O. 776/2011 were issued respectively---S.R.O. 56(I)/2010 and S.R.O. 776/2011 were invalid, while S.R.O. 775(I)/2011 was ultra vires the Sales Tax Act, 1990, which meant that S.R.O. 48(I)/2008 still held the field---S.R.O. 48(I)/2008 was issued with reference to the DG (I&I)-FBR, who were functionaries under S. 30A of the Sales Tax Act, 1990 as it then stood---Such references must be taken to refer equally to their successors under the Sales Tax Act, 1990 in terms of the amended S. 30A, i.e., the DG (I&I)-IR---S.R.O. 48(I)/2008 therefore remained valid and effective after the changes made by the Finance Act, 2011, though of course presently the reference therein…

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