Law: Sales Tax Act, 1990

Section: 37

JUDGMENT {MS. JUSTICE AYESHA A. MALIK}........(1). The Petitioner has impugned summons issued to him under Section 37 of the Sales Tax Act, 1990 on 21.6.2013 by the Respondent No. 4, Assistant Director/Investigation Officer, Directorate of Intelligence & Investigation Inland Revenue, Lahore. 2. The case of the Petitioner is that he is an Advocate who was engaged by Pearl Enterprises, Lahore, Shop No. 14, Shah Alam Paint Center, Shahalam, Lahore (the client). The client required the Petitioner to reply and to defend the client in show cause notice dated 6.5.2013 issued by the Commissioner Inland Revenue, Lahore. The Petitioner accepted the case and filed a reply to the said show cause notice on behalf of the client. Essentially the Petitioner was defending the client before the Commissioner Inland Revenue, Lahore. On 1.6.2013 the Respondent No. 4 issued a letter to the Petitioner stating therein that the Petitioner was representing the client before the Commissioner Inland Revenue Zone-5 Regional Tax Office. The Directorate of Intelligence and Investigation, Lahore was also investigating the client in the matter of tax fraud. Therefore, in order to proceed with the matter the Petitioner was requested to provide a power of attorney to represent the client before the Respondent No. 4. The Petitioner issued a reply to this letter on 4.6.2013 stating therein that he was engaged to represent the client before the Commissioner Inland Revenue and that he has not been engaged to represent the client before the Respondent No. 4, hence the Petitioner was unable to furnish the required power of attorney. The Respondent No. 4 replied to this letter through letter dated 7.6.2013 stating therein that while investigating matters related to the client the Directorate of Intelligence and Investigation tried to locate the client however they were unable to locate the client and that they required the Petitioner to share information with regard to the particulars of the person who had contacted or engaged the Petitioner so that they could proceed with their investigation. The Petitioner did not respond to this letter and on 21.6.2013 summons were issued to the Petitioner under…

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