| Citation(s) |
|---|
| 2018 SLG 2456 2018 SLD 2456 2018 MLD 1998 |
Sindh High Court
C.Ps. Nos. D-1925 and D-1926 of 2017, decision Dated: 12-09-2017. Hearing Date : 05-09-2017.
MOHAMMED KARIM KHAN AGHA, JUSTICE
Nisar Ahmed Tarar for Petitioner. Muhammad Altaf, Special Prosecutor, NAB for
Respondent.
C.Ps. Nos. D-1925 and D-1926 of 2017, decision Dated: 12-09-2017. Hearing Date : 05-09-2017.
MOHAMMED KARIM KHAN AGHA, JUSTICE
Nisar Ahmed Tarar for Petitioner. Muhammad Altaf, Special Prosecutor, NAB for
Respondent.
IMTIAZ AHMED DEV
VS
NATIONAL ACCOUNTABILITY BUREAU
Law: National Accountability Ordinance, 1999
Section: 9(a)(iv),(vi)
Law: Constitution of Pakistan, 1973
Section: 199
Law: Criminal Procedure Code (V of 1898)
Section: 265-K
National Accountability Ordinance (XVIII of 1999)--- ----S. 9(a)(iv) & (vi)---Criminal Procedure Code (V of 1898), S.265-K---Constitution of Pakistan, Art. 199---Constitutional petition for quashing the proceedings---Incriminating evidence, absence of---Acquittal during trial---Petitioner was facing trial before Accountability Court---Petitioner was aggrieved of dismissal of his application under S. 265-K Cr.P.C. by Accountability Court despite unavailability of material evidence against him---Validity---Sole piece of evidence against petitioner was audit report which was not corroborated or substantiated in any manner whatsoever---In absence of any tangible evidence against petitioner that implicated him in the offences charged, allowing proceedings to continue would amount to abuse of process of law and would serve no useful purpose in allowing proceedings to continue---High Court, in exercise of its Constitutional jurisdiction, set aside both orders and references pending against petitioner before Accountability Court---Proceedings were quashed in circumstances. THIS ORDER PASSED BY: MOHAMMED KARIM KHAN AGHA, JUSTICE:---.--- The petitioner (Imtiaz Ahmed Dev) through these petitions has challenged both the impugned orders dated 24.02.2017, passed in Reference No. 11/2015 (State v. Imran Ghani and others) and Reference No. 12/2015 (State v. Noor Muhammad and others) by the learned Judge Accountability Court No. II, Karachi, whereby the petitioner's applications under section 265-K, Cr.P.C. were dismissed through the impugned orders (the impugned orders). 2. The brief facts of both of the references are that they both involve sales tax refund scams to the tune of approximately Rs.48 million and Rs.49 million respectively whereby the petitioner who at the time of the scam was Additional Collector Sales Tax Department who in connivance with other co-accused who were also Sales Tax officials and one Bank official of Askari Commercial Bank by sanctioning sales tax refunds on the basis of fake sales tax invoices allowed two owners/ proprietors (Ms. Usman Textiles Mill and Messrs Noor Textile Mills) by misusing their authority/failing to exercise their authority…
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