Law: Sales Tax Act, 1990

Section: 37

Law: Federal Board of Revenue (Amendment) Act, 2011

Section: Preamble

(a) Sales Tax Act (VII of 1990)---S. 37---Federal Board of Revenue Act (IV of 2007), Preamble---S.R.O. No.56(I)/2010, dated 2-2-2010---S.R.O. No.775(I)/2011, dated 19-8-2011---S.R.O. No.776(I)/2011, dated 19-8-2011---Constitution of Pakistan, Art.199---Constitutional petition---Maintainability---Federal Board of Revenue---Lahore High Court---Territorial jurisdiction---Scope---Person/body performing functions in connection with the affairs of the Federation---Delegation of power by such person/body to an officer based at Karachi with specified Provincial/territorial jurisdiction---Question, in the present case, was as to which High Court of Pakistan would have territorial jurisdiction under Art. 199 of the Constitution in relation to "acts done" or "proceedings initiated" by such an officer---Accused (businessman/petitioner) carried on business from Lahore city and was also registered at Lahore for tax purposes---Accused was alleged to have obtained inadmissible input tax on account of fake sales tax invoices issued by dummy units---Deputy Director, Directorate General of Intelligence & Investigation, Federal Board of Revenue (officer/respondent) based at Karachi , issued impugned notice to the accused under S.37 of Sales Tax Act, 1990 ---Directorate in question also lodged an FIR in Karachi against several business operating in Karachi and Lahore (present accused was excluded from the FIR)---Accused challenged before Lahore High Court under Art.199 of the Constitution assumption of jurisdiction by officer in question---Contention of Directorate was that impugned notice as well as the F.I.R. had been issued and registered at Karachi, respectively, therefore, matter fell outside the jurisdiction of Lahore High Court---Validity---Federal Board of Revenue, under the Constitution was a person "performing functions in connection with the affairs of the Federation"---Under Federal Board of Revenue Act, 2007 the jurisdiction of the Board extended to the whole of Pakistan---Any act done or proceedings initiated by Federal Board of Revenue could be challenged before any High Court in Pakistan, however, where a person performing functions in connection with the…

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