| Citation(s) |
|---|
| 2026 SLG 4474 = 2026 SLD 4474 = 2026 LHC 6058 |
Lahore High Court
W.P. No. 2928 of 2026
Presented By:
Appellants by: In instant petition Mr. Salman Aslam Butt, ASC assisted by Shoaib Rashid, Barrister Isha Shahid Bilal, Barrister Sakher Tabassam, Qasim Imran Ali, Hassan Parvez, Jamal Abdul Nasir, Advocates In W.P. No. 12460 of 2026 Mr. Imtiaz Rashid Siddiqui, ASC assisted by Sheheryar Kasuri, Raza Imtiaz Siddiqui, Ali Umrao, Zain Chatha, Abdullah Arif and Jamshid Alam, Advocates In W.P. Nos. 48975 and 55262 of 2020 Mr. Muhammad Ajmal Khan, ASC assisted by Omer Wahab, Muhammad Azhar Khan Joyya, Rana Usman Habib Khan, Muhammad Nadeem Sh., Muhammad Ahsan Nawaz, Noreen Fouzia, Saba Rosheen, Nabeela Hassan Dogar, Ahmad Iqbal, Azeem Ullah Virk, Syed Husnain Haider Naqvi, Rana Muhammad Usama, Syed Samar Raza Rizvi, Qura-ul-Ain Arshad and Irfan Noor Gondal, Advocates In W.P. No. 38046 of 2026 M/s. Saqib Haroon Chishti, Ch. Haseeb Tariq, Barrister Ch. Abubakar, Mahad Abdul Ghafoor, Maryam Khan Khosa & Mashal Sahir, Advocates In W.P. No. 77078 of 2025 & 22581 of 2026 M/s. Rai Amer Ijaz Kharal, Rabeel Raza Bhatti, Muhammad Ibraheem Hassan and Muhammad Naeem Beryar, Advocates assisted by Zoraiz Ahmed Minhas, Advocate In W.P. No. 19122 of 2026 M/s. Hammad-ul-Hassan Hanjra and Muhammad Yasir Siddique, Advocates In W.P. No. 19609 of 2026 M/s. Faisal Naseer Rana, Ruda Kashif, Muhammad Nauman Khan Tareen, Rana Faheem Moazzam, Advocates In W.P. No. 8444 of 2026 Mr. Hashim Aslam Butt, ASC assisted by Muhammad Irfan, Mudassar Hassan & Shahmeer Naveed Arshad, Advocates In W.P. Nos. 16778 & 22483 of 2026 M/s. Barrister Osama Zafar and Abdul Basit Cheema, Advocates In W.P. No. 22255 of 2026 M/s. S.M. Raheel and Murtaza Naeem, Advocates In W.P. No. 74226 of 2025 M/s. Muhammad Hamza, Ashiq Ali Rana and Imran Sakhawat, Advocates In W.P. No. 7440 of 2026 M/s. Mian Bazaf Shahbaz, Maryam Javed, Abdullah Arif Malik, Khalid Masood, Awais Bin Tariq and Muhammad Haris Tanveer, Advocates In W.P. Nos. 11861, 11870, 39711 of 2026 M/s. Zafar Iqbal Kallu, Taheel Tariq and Hamid Bashir, Advocates
Respondents By For FBR in W.P. Nos.77078 & 16778 of 2026 Ms. Asma Hamid, ASC assisted by Mustafa Khalid, Muhammad Faisal Khalid, Rabia Khan, Zarwa Jamal, Advocates For FBR in W.P. Nos. 48975, 55262 of 2020 Barrister Ahmad Pervaiz, ASC assisted by Barrister Ahad Asif Ali, Barrister Suleman Naseem Sheikh and Barrister Hamza Shahid Butter For
Respondent in W.P. No. 77078 of 2025 Mr. Abdullah Haroon, Advocate For FBR in W.P. No. 12460 of 2026 Mrs. Amna Parveen, Advocate/Special Prosecutor/FBR For
Respondent Nos.2 to 6 (FBR) in W.P. No.12460 of 2026 Mr. Amir Wakeel Butt, ASC assisted by Mohsin R. Chaudhary, Advocate For
Respondent Nos. 3 to 5 FBR/Director I&I in W.P. Nos. 2928 of 2026 and 74226 of 2025 Syed Zain-ul-Abidein Bukhari, Advocate/Legal Advisor For
Respondent FBR/Director I&I in W.P. No.43696 of 2025 Mr. Muhammad Yahya Johar, Advocate For
Respondent I&I Faisalabad and Lahore in W.P. Nos.7440, 8444, 11861, 11870, 16292, 19122, 18547, 22581, 22255, 39711 of 2026 Mr. Muhammad Bilal Munir, Advocate For
Respondent Nos.3 to 5 in W.P. No.38046 of 2026 Mr. Nouman Hassan Baloch, Advocate For Director I&I in W.P. No. 22483 of 2026 Dr. Ishtiaq Ahmad Khan assisted by Barrister Muhammad Nauman Khan and Usman Malik, Advocates Representatives of I&I-IR, Lahore (FBR) Dr. Tanvir Hussain Bhatti, Additional Director assisted by Wasim Ahmad IO, Muhammad Junaid IO and Shahzad Goraia IO, I&I, Inland Revenue, Lahore
W.P. No. 2928 of 2026
Presented By:
Appellants by: In instant petition Mr. Salman Aslam Butt, ASC assisted by Shoaib Rashid, Barrister Isha Shahid Bilal, Barrister Sakher Tabassam, Qasim Imran Ali, Hassan Parvez, Jamal Abdul Nasir, Advocates In W.P. No. 12460 of 2026 Mr. Imtiaz Rashid Siddiqui, ASC assisted by Sheheryar Kasuri, Raza Imtiaz Siddiqui, Ali Umrao, Zain Chatha, Abdullah Arif and Jamshid Alam, Advocates In W.P. Nos. 48975 and 55262 of 2020 Mr. Muhammad Ajmal Khan, ASC assisted by Omer Wahab, Muhammad Azhar Khan Joyya, Rana Usman Habib Khan, Muhammad Nadeem Sh., Muhammad Ahsan Nawaz, Noreen Fouzia, Saba Rosheen, Nabeela Hassan Dogar, Ahmad Iqbal, Azeem Ullah Virk, Syed Husnain Haider Naqvi, Rana Muhammad Usama, Syed Samar Raza Rizvi, Qura-ul-Ain Arshad and Irfan Noor Gondal, Advocates In W.P. No. 38046 of 2026 M/s. Saqib Haroon Chishti, Ch. Haseeb Tariq, Barrister Ch. Abubakar, Mahad Abdul Ghafoor, Maryam Khan Khosa & Mashal Sahir, Advocates In W.P. No. 77078 of 2025 & 22581 of 2026 M/s. Rai Amer Ijaz Kharal, Rabeel Raza Bhatti, Muhammad Ibraheem Hassan and Muhammad Naeem Beryar, Advocates assisted by Zoraiz Ahmed Minhas, Advocate In W.P. No. 19122 of 2026 M/s. Hammad-ul-Hassan Hanjra and Muhammad Yasir Siddique, Advocates In W.P. No. 19609 of 2026 M/s. Faisal Naseer Rana, Ruda Kashif, Muhammad Nauman Khan Tareen, Rana Faheem Moazzam, Advocates In W.P. No. 8444 of 2026 Mr. Hashim Aslam Butt, ASC assisted by Muhammad Irfan, Mudassar Hassan & Shahmeer Naveed Arshad, Advocates In W.P. Nos. 16778 & 22483 of 2026 M/s. Barrister Osama Zafar and Abdul Basit Cheema, Advocates In W.P. No. 22255 of 2026 M/s. S.M. Raheel and Murtaza Naeem, Advocates In W.P. No. 74226 of 2025 M/s. Muhammad Hamza, Ashiq Ali Rana and Imran Sakhawat, Advocates In W.P. No. 7440 of 2026 M/s. Mian Bazaf Shahbaz, Maryam Javed, Abdullah Arif Malik, Khalid Masood, Awais Bin Tariq and Muhammad Haris Tanveer, Advocates In W.P. Nos. 11861, 11870, 39711 of 2026 M/s. Zafar Iqbal Kallu, Taheel Tariq and Hamid Bashir, Advocates
Respondents By For FBR in W.P. Nos.77078 & 16778 of 2026 Ms. Asma Hamid, ASC assisted by Mustafa Khalid, Muhammad Faisal Khalid, Rabia Khan, Zarwa Jamal, Advocates For FBR in W.P. Nos. 48975, 55262 of 2020 Barrister Ahmad Pervaiz, ASC assisted by Barrister Ahad Asif Ali, Barrister Suleman Naseem Sheikh and Barrister Hamza Shahid Butter For
Respondent in W.P. No. 77078 of 2025 Mr. Abdullah Haroon, Advocate For FBR in W.P. No. 12460 of 2026 Mrs. Amna Parveen, Advocate/Special Prosecutor/FBR For
Respondent Nos.2 to 6 (FBR) in W.P. No.12460 of 2026 Mr. Amir Wakeel Butt, ASC assisted by Mohsin R. Chaudhary, Advocate For
Respondent Nos. 3 to 5 FBR/Director I&I in W.P. Nos. 2928 of 2026 and 74226 of 2025 Syed Zain-ul-Abidein Bukhari, Advocate/Legal Advisor For
Respondent FBR/Director I&I in W.P. No.43696 of 2025 Mr. Muhammad Yahya Johar, Advocate For
Respondent I&I Faisalabad and Lahore in W.P. Nos.7440, 8444, 11861, 11870, 16292, 19122, 18547, 22581, 22255, 39711 of 2026 Mr. Muhammad Bilal Munir, Advocate For
Respondent Nos.3 to 5 in W.P. No.38046 of 2026 Mr. Nouman Hassan Baloch, Advocate For Director I&I in W.P. No. 22483 of 2026 Dr. Ishtiaq Ahmad Khan assisted by Barrister Muhammad Nauman Khan and Usman Malik, Advocates Representatives of I&I-IR, Lahore (FBR) Dr. Tanvir Hussain Bhatti, Additional Director assisted by Wasim Ahmad IO, Muhammad Junaid IO and Shahzad Goraia IO, I&I, Inland Revenue, Lahore
Mahmood Akbar
VERSUS
Federal Board of Revenue etc.
Law: Income Tax Ordinance, 2001
Section: 192, 199, 192A, 100D, 100D(6)C, 110D, 194, 111, 122, 120
Law: Anti Money Laundering Act, 2010
Section: 3
Tag Line: (1) Anti-Money Laundering Act, 2010 - The Scheme of this Special Enactment - Predicate Offence - Investigation of Proceeds of Crime (2) Determination of Tax Liability is not a Sine Qua Non for Initiating the Proceedings under AMLA. (3) Money Laundering - Criminal Prosecution under a Special Enactment is a Distinct and Independent. (4) The Principle of Primacy of Special Law - when a Matter is Governed by a Targeted, Special Law and a Broad General Law, the Special Law operates as a Complete and Self-contained Code for that Specific Subject and takes Precedence. (5) The Legal Canon of Anti-Frustration Logic - a Special Law cannot be rendered Dependent on the Application of General Law. (6) Taj International - PLD 2025 SC 633=2025 PTD 1270 - Not Applicable to Investigation of the Independent Offence of Money Laundering under AMLA. (7) Procedural Due Process & Substantive Due Process - In essence, a Process of Law, which is not otherwise Forbidden must be Taken to be Due Process of Law. (8) The same Word may carry Different Meanings under Different Enactments and a Meaning Judicially Assigned to an Expression for Purposes of one Statutory Scheme cannot Necessarily be Transplanted into Another where doing so would Disturb the Latter's Scheme and Object. (9) The Contours of Exercise of Constitutional Jurisdiction viz Quashment of FIR. JUDGEMENT KHALID ISHAQ, J. This judgment shall decide the captioned Constitutional Petition filed under Article 199 of the Constitution of the Islamic Republic of Pakistan (the “Constitution”), as well as the following connected Petitions raising identical questions of law: i. W.P. No. 19609 of 2026 ii. W.P. No. 16778 of 2026 iii. W.P. No. 22483 of 2026 iv. W.P. No. 18547 of 2026 v. W.P. No. 77078 of 2025 vi. W.P. No. 55262 of 2020 vii. W.P. No. 38046 of 2026 viii. W.P. No. 74226 of 2025 ix. W.P. No. 48975 of 2020 x. W.P. No. 8444 of 2026 xi. W.P. No. 7440 of 2026 xii. W.P. No. 11870 of 2026 xiii. W.P. No. 11861 of 2026 xiv. W.P. No. 19122 of 2026 xv. W.P. No. 12460 of 2026 xvi. W.P. No. 22581 of 2026 xvii. W.P. No. 22255 of 2026 xviii. W.P. No. 39711 of 2026 2. For the purpose of this…