Law: Income Tax Ordinance, 2001

Section: 175,177,175(1)(a)

Law: Criminal Procedure Code (V of 1898)

Section: 103

Law: Sales Tax Act, 1990

Section: 11

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XLIX of 2001)---S. 175(1)(a)---Criminal Procedure Code (V of 1898), S. 103---Expression "full and free access"---Scope---Raid, search and impounding of documents---Jurisdiction---Expression "full and free access" employed in S. 175 (1)(a) of Income Tax Ordinance, 2001, has to be given full effect---Expression "search" in heading of S. 175 of Income Tax Ordinance, 2001, has to be construed in the company of expressions "full and free access"---Effect and significance of S.175(7) of Income Tax Ordinance, 2001, cannot be undermined or overlooked---Legislature consciously has avoided reference to requirements prescribed for search in terms of S.103 of Criminal Procedure Code, 1898---Warrant of authorization depicts an apparent purpose, i.e., enforcement of provision of Income Tax Ordinance, 2001. (b) Income Tax Ordinance (XLIX of 2001)---Ss. 175 & 177---Sales Tax Act (VII of 1990), S.11---Constitution of Pakistan, Art.199---Constitutional petition---Authorization Order---Raid, search and impounding of documents---Jurisdiction---Petitioner company was aggrieved of issuance of Authorization Order by authorities to initiate coercive measures including raid, search and impounding of record---Validity---High Court under judicial review jurisdiction could not embark upon an exercise to probe to ascertain whether documents supplied by petitioner company were sufficient to satisfy officer conducting audit---Satisfaction was prerogative of the Commissioner, who upon petitioners' lack of cooperation was constrained to invoke S.175 of Income Tax Ordinance, 2001---Warrant of Authorization in question fulfilled prescribed statutory requirements, contained reasoning, justification and requisite necessity of invoking S.175 of Income Tax Ordinance, 2001, in the wake of violation to comply with the directives under S. 177 of Income Tax Ordinance, 2001, in the context of audit proceedings conducted and apparent non-cooperation by failing to provide documents requested for facilitating audit---High Court did not find any illegality in exercise of jurisdiction under S. 175 Income Tax Ordinance, 2001---High Court declined to interfere in the matter as there…

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