Law: Sales Tax Act, 1990

Section: 2(37),33

Law: Criminal Procedure Code (V of 1898)

Section: 497

Sales Tax Act (VII of 1990)--- ----Ss. 2(37) & 33---Criminal Procedure Code (V of 1898), S. 497---Tax fraud, offences and penalties---Bail, grant of---Further inquiry---Allegation against the applicants/accused was that they being Clearing Agent and broker had facilitated the main accused in committing tax fraud/evasion worth million of Rupees---Applicants had acted in the case after going through the documents i.e. the import documents and registration certificate with Sales Tax Department for getting benefit of SRO 1125(I)/2011, dated 31-11-2011---Applicants after going through Sales Tax Registration Certificate were legally not bothered to ensure whether the registered person was actually having a manufacturing unit for using the imported goods or not---Nothing had been collected by the investigating agency that accused were in conscious knowledge of the fact that the main accused had got himself registered with sales tax authorities by playing some trick---Convincing evidence was not available to believe that the accused were having any nexus with the main accused---Case of accused was that of further inquiry---Accused were admitted to bail, in circumstance. THIS ORDER PASSED BY: FAHIM AHMED SIDDIQUI, JUSTICE:---.--- This single order will dispose of the aforementioned two post-arrest bail applications, as the impugned order in both the matters is one and the same and the applicants are involved in the same case i.e. F.I.R. No. 01/2018, under Sections 2(37) and 33 of Sales Tax Act, 1990 lodged by the Commissioner I. R., Zone-IV, Corporate Regional Tax Office, Karachi. 2. Arguments heard and record perused. On the basis of submission made and scanning of the available record, I have observed as under: a) It is the prosecution case that one Saif-ul-Mulk (sole proprietor of Messrs Mind Challenge NTN 4357348-7) got sales tax registration as manufacturer for weaving of grey fabric (Gents Bosky) and ladies lawn, wherein he has given the address of his facilities at Plot Nos. 117 and 118, Muhammad Khan Road, Block-M, Ittehad Town. Due to a tipoff, a survey of the said premises was carried out, which revealed that the said facilities are not being used by the…

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