Law: Sales Tax Act, 1990

Section: 2,561A,265C,265-K,2(37),3,6,7,11,14,15,2 2,23,26,34,36

Criminal Procedure Code (V of 1898)---Ss. 561-A, 265-C & 265-K---Sales Tax Act (VII of 1990), Ss.2(37), 3, 6, 7, 11, 14, 15, 22, 23, 26, 34 & 36---Inherent powers of High Court---Scope---Accused sought quashment of proceedings before Trial Court for carrying on business of manufacturing/supplying plastic bags without registration with the Sales Tax Department---Trial Court dismissed accused's application under S.265-K, Cr.P.C.---Validity---Accused was facing trial before competent court of law---Trial Court was competent to ensure compliance of S.265-C, Cr.P.C.---Inherent jurisdiction of the High Court was not an alternate or additional jurisdiction and the same was meant to redress grievances for which no other procedure was available---Powers under S.561-A, Cr.P.C. could not be used to interrupt or divert the ordinary course of criminal procedure---Applications were dismissed in circumstances---Trial Court was directed to conclude the trial within 6 month. Ghulam Qadir Khan v. The State PLD 1963 (W.P) Lah. 32 distinguished. The State v. Asif Ali Zardari and another 1994 SCMR 798 ref. A. Habib Ahmed v. M.K.G. Scott Christian and 5 others PLD 1992 SC 353 fol. ORDER IMAM BUX BALOCH, J.---Through this common Order, I would like to dispose of two Criminal Miscellaneous Applications bearing Nos. 397 of 2010 and 44 of 2011, wherein the applicants are the same and have inter alia prayed for quashment of a Special Case No.67/99 (Nadeem Ahmed Khan and others) arising out of F.I.R. No.02/99 under sections 2(37), 3, 6, 7, 11, 14, 15, 22, 23, 26 read with sections 34/36 subsection (1) of the Sales Tax Act,1990 registered by Assistant Collector Audit Division-I, Sales Tax West, Karachi. In Criminal Misc. Application No.397 of 2010 applicants prayed as under:-- "It is therefore, prayed that this Hon'ble Court may be pleased to quash the proceedings against the applicants in Special Case No.67 of 1999 (Nadeem Ahmed Khan and others) pending before the Court of Special Judge (Customs & Taxation) Karachi and pass any other or further order which this Honourable Court may deem fit and proper." In Criminal Misc. Application No.44 of 2011 applicants, however, prayed as…

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