KARACHI: A divisional bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed  Abbasi and Justice Muhammad Junaid Ghaffar on Monday reserved order in a review filed by an applicant/petitioner Muhammad Asim of renowned brand name Asim Jofa against a judgment by the same bench.

Khalid Javed Khan advocate appearing for the applicant submitted that if certain requirement are not fulfilled the raid by respondent officials of  Directorate General of Intelligence  and Investigations , Inland Revenue becomes illegal. He said that the  petitioner subscribed to the reasoning in the judgment under appeal/review but still some questions are left unanswered by the bench despite detailed arguments submitted by him.

Syed Mohsin Imam advocate  appearing for the respondent department submitted that any action under section 38 can be looked into by the court if any mala fide is alleged, otherwise actions by the respondents were sustainable.  He prayed to the court to dismiss the review as nothing of the judgment in essence was challenged.

According to details available with the customnews.pk the matter pertains to raid by I&I officials of IR (Inland Revenue) at petitioners office  for obtaining  record maintained  under the Sales Tax Act 1990 on 22-4-2014. A notice was served a day earlier.

The petitioner filed the constitution petition CP-D2384 of 2014  impugung the raid and all subsequent acts on ground of lacking jurisdiction in the matter as according to him court has declared SRO 775 as ultra vires.

The counsel for the department opposing the prayers in the appeal contended that in fact actions were under SRO 776(1) of 2011 dated 19-8-2011 which confers powers upon officers of the I&I, IR  in terms of section 30 and 30-E of the Sales Tax Act 1990.

The bench deciding the petition held that as per numerous judgments  officers of the Directorate of I&I  are competent to make inquiries and investigations  under the provisions of  the Sales Tax Act 1990 against which the instant review application was filed.