Ex-IB chief's writ in benami case dismissed
The Islamabad High Court (IHC) has dismissed a writ petition filed by a former IB director general, Brigadier (retd) Imtiaz Ahmed, against issuance of a show cause notice to him by the FBR for holding a benami house.
The former IB chief was acquitted by an accountability court of the charges of having moveable and immovable properties beyond his known sources of income. However, later, the FBR served a notice on him under the Act of 2017 for keeping a precarious house under a front.
IHC Judge Justice Muhammad Azam Khan in his order noted that both the offences are different in nature and under different statutes, as the offence under the National Accountability Ordinance (NAO), 1999 is pertaining to the property beyond his known source of income, while under the Act of 2017, the offence is distinct by being beneficiary for a benami transaction.
"Since the offences are distinct, the petitioner's accusation in both cases do not constitute double jeopardy," said the order. Hafiz Ahsaan Ahmad Khokhar Advocate represented the FBR while FBR commissioner benami zone also argued before the IHC single-member bench.
The judgement noted that the word "benami" means without a name, nameless or fictitious. Benami transaction is used to denote a transaction which is really done by a person without using his own name but in the name of another.
"In the present case, the Impugned Notice was issued by the Respondent No 1 [FBR] to the Petitioner [ex-IB chief] under Section 22 (2) of the Act of 2017, to show cause regarding the Subject House and as to why such property should not be treated as a benami property.
"A similar notice was issued to Respondent No2 (straw owner) wherein it was mentioned that upon inquiry from the CDA [Capital Development Authority], it was confirmed that the property was transferred in June, 1999 and the Subject House is still in his name.
"The CDA also confirmed that the Respondent No2 has executed a General Power of Attorney in favour of the Petitioner [ex-IB chief]. The notice further reveals that the property has always been in beneficial use of the Petitioner and the rent proceeds of the Subject House were always collected in the form of cash by the petitioner."
According to the notice, the tax declarations filed over the years showed a financial health that did not warrant purchase of such an expensive property and the straw owner became approver against Brigadier (retd) Imtiaz Ahmed in the proceedings initiated by the NAB. "The Respondent No2 [straw owner of the house] conceded the benami arrangement of purchase of this particular property among others," said the order.
The order noted that the petitioner [ex-IB chief] should have contested the FBR notice by submitting a reply before the relevant authority under the Act of 2017the Adjudicating Authority/Adjudication Committee.
Try Our AI Features
Explore what Daily8 AI can do for you:
Comments
No comments yet...
Related Articles
Express Tribune
7 hours ago
- Express Tribune
'Offer met with silence can't be accepted later'
The Lahore High Court (LHC) has set aside a family court's ruling, observing that an offer or proposal which is not expressly accepted and is instead met with silence, conduct or behaviour indicating disinterest or unwillingness, cannot be accepted at a later stage. The case involved petitioner Ahmed Raza, who, during family court proceedings, offered that he had no objection to the decreeing of two suits - one for recovery of maintenance allowance and another for dowry articles and gold ornaments - in favour of Respondent No.2. However, he made this conditional upon her parents or real brothers swearing a special oath on the Holy Quran, affirming that her claims were truthful. Interestingly, at the time, the respondents did not respond to the offer, neither accepting nor rejecting it. The petitioner subsequently closed his oral evidence, sought time to produce documentary evidence, and the case was fixed for final arguments on November 16, 2020. However, before the final arguments could proceed, the respondents filed an application expressing their willingness to accept the petitioner's earlier offer made during cross-examination. The petitioner contested this application, requesting the court to decide the suits on merit. Nevertheless, the family court ruled that the petitioner could not back out of the offer or proposal he had made. Challenging this decision, the petitioner approached the LHC, which overturned the family court's order. Justice Malik Waqar Haider Awan held that once the trial had moved forward, leaving the offer unaccepted, it became ineffective. "The party missed the train by not expressly accepting the offer promptly," the judge noted. Thereafter, the petitioner's documentary evidence was recorded, and the matter was set down for final arguments. Counsel for Respondents No. 2 to 4 contended that once the offer for a special oath was made, the petitioner could not withdraw from it. Subsequently, the LHC held that a lack of timely acceptance rendered the proposal null and void.
Business Recorder
8 hours ago
- Business Recorder
Documented cigarette industry: FBR tax collection may fall significantly
ISLAMABAD: The Federal Board of Revenue (FBR) tax collection from documented cigarette industry is expected to fall significantly as compared to last year, contrary to recent optimistic projections, highlighting growing challenges in the sector amid rising smuggling and regulatory inefficiencies. Industry sources dismissed NGOs' version that the government's revenue collection from the cigarette industry for fiscal year 2024-25 would reach PKR 285 billion. However, industry insiders and financial analysts caution that this figure is not grounded in factual analysis. Official sources indicate that the government is more likely to collect around PKR 250 billion, especially considering adjustments that will be made in June related to advance tax payments. A major factor behind the revenue shortfall is the exorbitant imposition of Adjustable Federal Excise Duty (FED) on acetate tow, a key raw material used in cigarette manufacturing. The industry had recommended an adjustable FED rate of PKR 4,000 per kg, which was intended to increase the cost of doing business for the illicit players and was supposed to be adjusted against the final tax liability improving documentation and reconciliation. Contrary to this recommendation, the government imposed a FED rate of PKR 44,000 per kilogramme, an eleven fold increase. This sharp rise has inadvertently made smuggling far more lucrative and has led to a dramatic increase in illicit activity. To underscore the severity of the smuggling issue, law enforcement agency officials have already seized 447 metric tons of acetate tow in 2025 alone. This quantity is roughly equivalent to seven billion cigarettes representing a massive loss of revenue and a major threat to the sustainability of legitimate businesses. Recently, the government issued an ordinance intended to empower provincial law enforcement agencies to conduct enforcement activities against the illicit cigarette sector. However, no official notification has been issued to implement this law, effectively delaying any meaningful action on the ground. Observers say this slow response risks allowing illegal cigarette smuggling to flourish unchecked, further eroding the government's revenue base. The government seems to be slow peddling the issue, which is unfortunate given the significant fiscal and social implications. As the fiscal year draws to a close, the government faces mounting pressure to address these regulatory and enforcement gaps to secure vital revenue and provide a level playing field for all players in the industry. Copyright Business Recorder, 2025
Business Recorder
8 hours ago
- Business Recorder
Challenging JIT under PECA: IHC dismisses PTI leader's plea
ISLAMABAD: The Islamabad High Court (IHC), Tuesday, dismissed Sheikh Waqas Akram's petition challenging the Joint Investigation Team (JIT)'s notice issued to him under Prevention of Electronic Crimes Act, 2016. The JIT has summoned the Pakistan Tehreek-e-Insaf (PTI) leader to investigate about the party's alleged social media campaign against the state institutions. The case was fixed before a single bench of Justice Inaam Ameen Minhas on Tuesday. The case was called twice, but neither Sheikh Waqas nor his counsel appeared before the Court, the judge; therefore, dismissed the petition for non-prosecution. The petition filed by PTI leader, Sheikh Waqas Akram, through Barrister Muhammad Umer Riaz challenging the JIT and the proceedings of PECA against him. The petitioner has challenged the JIT notification dated 26.07.2024 terming it illegal, unlawful, and in violation of Section 30 of the Prevention of Electronic Crimes Act, 2016, and Schedule VII of the Prevention of Electronic Crimes Investigation Rules, 2018. The petitioner contended that the impugned notification is illegal and unlawful, asking to appear before JIT, constituted under Section 30 of the Act of 2016 and Schedule VII the Rules, 2018. He submitted that Section 30 of the Act of 2016 provides certain conditions for formation of JIT to investigate the offence under the Act of 2016. He contended that this offence is neither defined nor covered under the notification dated 26.07.2024. He also stated that, as per the impugned notification, the Inspector General of Police of ICT, Islamabad, is heading the JIT, which is a complete violation of Section 2 of PECA 2016. The petitioner stated that Rule 16 is very clear that a time-frame for the offence ought to be mentioned in the notification, whereas, in this notification, no such thing is mentioned. He argued that, since the agency has already been established, there was no need to formulate a JIT, which is in violation of Section 29 of the PECA Act 2016. The JIT is investigating 16 individuals, including senior PTI leaders, for their alleged involvement in negative propaganda on social media. Meanwhile, a single bench of IHC Justice Muhammad Asif issued notices to the authorities in a petition seeking quashment of an FIR registered against former JI Senator Mushtaq Ahmed and his wife Humaira Tayyaba for allegedly violating Section 144 during the Gaza protest. The bench directed all parties to submit their responses by today (Wednesday). Police detained the former senator, his wife and other demonstrators were arrested for participating in a protest held outside the Islamabad Press Club against the ongoing Israeli atrocities in Gaza, and the case was registered at Kohsar Police Station on May 30 as the protest was deemed a violation of Section 144. Copyright Business Recorder, 2025
