Federal Shariat Court Rules Tax Authorities Can Conduct Raids Without Prior Notice

Federal Shariat Court of Pakistan has issued a landmark ruling regarding tax raids, stating that tax officials are authorized to conduct inspections at any place and at any time without prior notice.

The judgment was delivered by Justice Amir Farooq in response to an appeal concerning the legality of tax raids. The court clarified that no ongoing case against the taxpayer is required for a raid to be carried out.

The court dismissed arguments claiming that raids without a prior case are illegal, emphasizing that the Parliament has granted tax authorities broad powers to enforce the law. The court added that it cannot impose conditions or restrictions on legislation that the legislature itself has not prescribed.

The ruling further stated that where the language of the law is clear and unambiguous, courts cannot introduce qualifications, modifications, or contradictions. According to the decision, the commissioner must provide written justification citing the law under which the raid is conducted, while tax officials are fully authorized to seize computers, documents, and accounts.

Subsequently, the ariat Court”,”constitutional court pakistan”] upheld the decision of the Sindh High Court and dismissed the appeal.