Law: Income Tax Ordinance, 2001

Section: 227

Law: Pakistan Penal Code, 1860

Section: 409,419,420,468,471

Law: Sales Tax Act, 1990

Section: 51

Income Tax Ordinance (XLIX of 2001)---S.227-- Sales Tax Act (VII of 1990), S.51--Penal Code (XLV of 1860), 409, 419, 420, 468 ,  471--Prevention of Corruption Act (II of 1947), S.5(2)--Criminal Procedure Code (V of 1898), S. 173- Constitution of Pakistan, Art. 199--Constitutional petition-- Quashing of proceedings--Prior approval of Federal Board of Revenue-- Petitioners were serving in Federal Board of Revenue and Income Tax department--Federal Investigating Agency initiated investigations against petitioners for committing criminal breach of trust, cheating, forgery and misconduct--Contention of petitioners was that under S.51 of Sales Tax Act, 1990 and under S.227 of Income Tax Ordinance, 2001, suit or criminal prosecution against them was barred unless a prior approval was granted in that respect by Federal Board of Revenue--Validity--Province under the petitioners related to only official acts, orders or anything done in good faith by the officials performing duty under those laws, rules, instructions or directions made or issued thereunder--Petitioners were not charged for committing contravention much the same embraced by those laws, etc. that needed an approval in advance from the Board for an action. JUDGMENT: AGHA FAISAL, JUSTICE:---.--- A dumper truck (‘Truck”) was intercepted, post a chase on the highway, and inside a concealed specially designed tank was discovered loaded with ostensibly smuggled diesel (‘Diesel”). Pursuant to a show-cause notice, an order in original dated 21.12.2016 was rendered, whereby the Diesel was outright confiscated; however, the Truck was allowed release in reliance upon SRO 499(I)/2009 dated 13.06.2009 (‘SRO”). In the order in appeal, dated 23.08.2017, the outright confiscation of the Truck was also ordered. In appeal, the learned Appellate Tribunal set aside the order in appeal and restored the order in original, vide its Order dated 18.08.2018 (‘Impugned Order”). The present reference application has assailed the Impugned Order; whereas, the present petition seeks implementation of the same. Since the two matters are interconnected, therefore, they were heard conjunctively and shall be determined vide this common…

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