Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,10

Law: Income Tax Ordinance, 2001

Section: 227

Law: Sales Tax Act, 1990

Section: 51

Law: Customs Act, 1969

Section: 217

Notes Quashing of proceedings Constitutional petition Inquiry by Federal Investigation Agency Principle of double jeopardy Prior permission of direction of Federal Tax Ombudsman non-seeking of- Petitioners were aggrieved of initiation of inquiry proceedings by FIA on the directions issued by Federal Tax Ombudsman-Validity-Once matter was sub-judice before competent Court of jurisdiction, no other Court or authority, including FIA or for that purpose Tax Ombudsman, could initiate any duplicate proceedings in respect of the same subject matter, as it amounted to showing disrespect to the Court proceedings at one hand and tentamount to double jeopardy and multiplicity of proceedings on the other hand- For the purposes of implementing tax law, including Income Tax Ordinance, 2001, Sales Tax Act, 1990 and Customs Act, 1969, complete mechanism and hierarchy was provided for the purposes of assessment and adjudication of tax liability through quasi-judicial proceedings-Forums of appeals had been provided by the Legislature for the purposes of deciding all factual and legal controversies relating to tax laws, rules and regulations, SROs etc-In addition to appellate forums, reference jurisdiction was also available before respective High Courts and even leave to appeal could be filed before Supreme Court for final adjudication of proceedings under tax laws- Matters pertaining to Customs Act, 1969, and quasi-judicial orders passed by Tax Authorities, which were subject to scrutiny by another High Court could not be taken cognizance by FIA authorities under inquiry initiated on the directions issued by Federal Tax Ombudsman in suo motu exercise of jurisdiction- Inquiry initiated by FIA on the directions issued by Federal Tax Ombudsman in suo motu jurisdiction was in violation of Ss.9 and 10 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000-High Court quashed inquiry proceedings initiated by FIA as the same were illegal and without jurisdiction-Constitutional petition was allowed, in circumstances. JUDGMENT: MRS. RASHIDA ASAD, JUSTICE:---.--- Muhammad Iqbal Muneeb son of Muhammad Hanif, Additional Director Customs Valuation, Customs House, Karachi, S.M.…

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