Law: Sales Tax Act, 1990

Section: 3,3(1A),24

Law: Criminal Procedure Code (V of 1898)

Section: 249-A,365-K,561-A

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---Ss. 3, 3(1A), 24---Criminal Procedure Code (V of 1898), Ss.249-A, 365-K, 561-A---Constitution of Pakistan, Art.199---Constitutional petition---Quashing of criminal proceedings without petitioner approaching Trial Court---Recovery of bogus tax returns--- Initiation of proceedings---Limitation---Petitioner was accused of committing fraud in receiving bogus tax returns---Petitioner sought quashing of his case without filing application under Ss.249-A/265-K, Cr.P.C., before Trial Court---Plea raised by petitioner was that proceedings were initiated beyond period of limitation---Validity---It was the third time when authorities proposed to initiate civil / criminal proceedings against petitioner, which twice had culminated/dropped and finalized in favour of petitioner--- Proceedings initiated by authorities were not in accordance with law--- Proceedings of FIR were lodged after 11 years of tax fraud, if any, and authorities required the petitioner to submit accounts details, documents etc., pertaining to that period which was beyond the mandatory period as provided under S. 24 of Sales Tax Act, 1990--- Criminal proceedings against petitioner fell within exceptional circumstances and he was entitled that FIR lodged against him be quashed---High Court quashed FIR lodged against petitioner and all criminal aspects emanating from that FIR were declared null and void and of no legal effect---Constitutional petition was allowed accordingly. Muhammad Measum and others v. Federation of Pakistan through Secretary and others 2015 PTD 702; Decision of the Honble Supreme Court of Pakistan in Civil Appeals Nos.1475 to 1479 of 2015; Zaheer Ahmed v. Directorate General of Intelligence and Investigation-IR and others (C.P. No.D-3337 of 2013); Messrs Popular Juice Industries (Pvt.) Ltd. and others v. Federation of Pakistan through Chairman, Federal Board of Revenue and others 2021 PTD 1329; Lucky Cement v. Federation of Pakistan and others (C.P. No.D-216 of 2013); Messrs Yasir Enterprises through Ch. Basher Ahmed v. Federation of Pakistan through Secretary and 7 others 2013 PTD 821; Khurram Farooq Siddiqui v. Department of Customs and Excise,…

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