Law: Sales Tax Act, 1990

Section: 37A,38B,51

Law: Electronic Transactions Ordinance, 2002

Section: 36,37

Law: Criminal Procedure Code (V of 1898)

Section: 22-A,22-B,202

Law: Constitution of Pakistan, 1973

Section: 10A,248

(a) Good Governance--Official duties, exercise of-Immunity against personal liability- Principle-In a Constitutional democracy wherein rule of law prevails, all public officials exercise delegated authority flowing from citizens to the State and are exercised by public officials in the name of State for the benefit of citizens within the limits prescribed by law-Question of actions of public officials protected against enforcement of provisions of law cannot even arise; it is only that when law vests authority in public official along with discretion, the exercise of such authority and discretion can result in wrong decisions as well- So long as actions and decisions are reached by public officials within the four corners of law, no personal liability for incorrect or wrong decision attaches for such incorrect acts, omissions or decisions-Law recognizes that when someone is vested with authority to act or make a decision on behalf of State, he/she can get decision wrong as well-Various statutes protect bona fide actions of public officials and shield them from personal liability in order not to debilitate discharge of public functions out of fear of attracting personal liability-Immunity against personal liability for bona fide actions does not translate into a right to act in disregard of law with impunity-Any police officer who abuses state authority vested in him to inflict harm on a citizen enjoys no immunity for exercise of authority is such manner. Yousaf Ali v. Muhammad Aslam Zia PLD 1958 SC 104; Dr. Omar Masood v. Syed Amir Hussain Naqvi 2019 CLD 931; Arshad Mahmood v. The State PLD 2008 SC 376; 2012 PTD (Trib.) 1416; Rookes v. Barnard (1964) 1 All ER 367; Federation of Pakistan through Secretary Establishment Division v. Saeed Ahmed Khan PLD 1974 SC 151; Muhammad Sharif v. Federation of Pakistan PLD 1988 Lah. 725; Pakistan v. Umar Khan 1992 SCMR 2450; Independent Newspapers Corporation (Pvt.) Ltd. and another v. Chairman, Fourth Wage Board and Implementation Tribunal and 2 others 1993 SCMR 1533; Zahid Akhtar v. Government of Punjab and others PLD 1995 SC 530; Sherin and 4 others v. Fazal Muhammad and 4 others PLD 1995 SC 584; Aftab Ahmed Khan Sherpao…

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