Law: Sales Tax Act, 1990

Section: 2(37),3,6,7,8,22,23,26,33,34,37A,73

Law: Criminal Procedure Code (V of 1898)

Section: 497

Sales Tax Act (VII of 1990)--- ----Ss.2(37), 3, 6, 7, 8, 22, 23, 26, 33, 34, 37-A & 73---S.R.O. 1125(I)/2011, dated 31-12-2011---Criminal Procedure Code (V of 1898), S.497---Tax fraud---Bail, grant of---Accused was alleged to have been engaged in tax fraud by facilitating different manufacturers/ importers of textile related items by misusing provisions of S.R.O. 1125(I)/2011, dated 31-12-2011---Validity---Company of accused was not genuine taxpayer and not doing business in textile industry but on the basis of paper transactions had facilitated textile manufacturers to evade tax liabilities by declaring zero-rated supplies under S.R.O. 1125(I)/2011, dated 31-12-2011, while the same were chargeable at 5%---Returns filed by the company of accused showed unlawful adjustment of input tax/refund against invoices of those units/importers who were engaged in import of steel, in such a manner accused caused huge loss of millions of Rupees to national exchequer---Bail was refused, in circumstances. Black's Law Dictionary; Legal Terms and Phrases 2013 Edition by M. Ilyas Khan; Khawaja Shahbaz Ahmed v. Deputy Director, Directorate General of Intelligence and Investigation, Range Officer, Gujranwala and another 2012 PTD 1361; GMH Traders and Manufacturers v. Deputy Director/Investigating Officer, Directorate of Intelligence and Investigation, Lahore 2009 PTD 1894; Zaheer Hussain v. The State PLD 2006 Kar. 397 and Imtiaz Ahmed v. The State PLD 1997 SC 545 ref. ORDER SADIQ HUSSAIN BHATTI, J.---The applicant is facing trial in F.I.R. No.ST/AD-A/2013-14/01 registered at Police Station Directorate of Intelligence and Investigation-IR, Karachi under sections 2(37), 3, 6, 7, 8, 22, 23, 26 and 73 of the Sales Tax Act, 1990 read with S.R.O. 1125 of 2011 before the Court of Special Judge (Customs and Taxation), Karachi. 2. Facts of the case are that, on an information received by the Directorate of Intelligence and Investigation, Inland Revenue, Karachi, that a number of persons are engaged in the business of manufacturing/import of textile related goods and misusing the provisions of S.R.O. 1125(I)/2011 dated 31-12-2011 ("the S.R.O.") to deprive the national exchequer by…

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