Law: Sales Tax Act, 1990

Section: 33

Law: Criminal Procedure Code (V of 1898)

Section: 498

Criminal Procedure Code (V of 1898)---S. 498---Sales Tax Act (VII of 1990), S.33---Penalty---Interim bail before arrest, confirmation of-Both parties were equipped with the documents in support of their respective contentions and it could not be said as to which of the contentions was without substance---Accused was entitled to benefit of doubt even at the stage of bail---If sufficient evidence was not available with prosecution, then liberty of a person should not be jeopardized, as it would amount to depriving a citizen of his fundamental right---Citizen could be deprived of his liberty, if sufficient material was produced by prosecution, otherwise it would be a case of causing harassment to him---In the present case, it was not possible to say whether version of accused was correct or prosecution version was reliable---Interim bail before arrest granted to accused, was confirmed by the High Court without making observation on merits of case as it was likely to affect accused or prosecution. ORDER MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The applicant/accused who is proprietor of Mls Zunera International, Karachi, is required by the Sales Tax Department, for the commission of offence under section 33 of the Sales Tax Act, 1990. The prosecution case is that the applicant submitted a claim for refund of sale tax stating therein that export was made by him against three shipping bills which were found to be fake. According to prosecution, no container were "passed in" against the shipping bills on the basis whereof the refund was claimed. It was further the case of prosecution that the bill of lading was false. On the other hand, the learned counsel for the applicant has produced the bank statement to show that not only the export has been made by the applicant against the disputed shipping bills but the remittances in foreign exchange have also been received in the Bank Al-Falah Limited, and has been credited to the account of M/s Zunera International. The learned counsel for the applicant has submitted that the applicant is being harassed unlawfully and in fact the export has been made and the remittances have been received which is sufficient proof of the fact…

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