Islamabad High Court
2026
THLN 4524
2026 PTD 696
Laws Cited
Sales Tax Act, 1990
Sections
11, 33, 37A, 2(37)

Messrs PAKISTAN ACCUMULATORS (PVT.) LTD.

VS

PAKISTAN through Secretary, Ministry of Finance, Islamabad and others

Petitioner(s) by: Dr. Farogh Naseem, Sardar Haseeb Iftikhar Ahmed and Salman Abbas
Respondent(s) by: Sheikh Zafar ul Islam, Tanveer Ahmad, Danial Zafar and Usama Rauf for Petitioners (in Writ Petitions Nos.3757 and 3943 of 2024). Bilal-ud-Din Butt and Naveed Ahsan Sial for Petitioners (in Writ Petition No.3781 of 2024). Barrister Muhammad Umer Riaz, Umer Ejaz Gillani, Rana Rehan, Barrister Ali Aun, Muhammad Alee, Ch. Ehtisham ul Haq, Syed M. Nauman Shah, Rehan Seerat and Ch. Kamil Hayat for the Tax Department along with Razi ul Haq Qureshi, Deputy Director, Intelligence and Investigation, Inland Revenue, Islamabad for Respondents. Fahad Khan Tareen, Assistant Attorney General
Present: Babar Sattar, J

BABAR SATTAR, J.---Through this judgment the afore-titled Writ Petition as well as Writ Petitions listed in Annexure-A to this judgment will be decided as they involve the common question of what legal prerequisites must be abided by the State before initiating criminal proceedings in exercise of authority under Section 37A of the Sales Tax Act, 1990 ("Sales Tax Act").In the afore-titled petition, the petitioner (M/s. Pakistan Accumulators (Pvt.) Ltd.) seeks a declaration that the raid carried out by the office of the Directorate General of Intelligence and Investigation ("DG I&I") on 21.11.2024 at the petitioner's corporate office in Islamabad was illegal and without jurisdiction. The petitioner seeks a direction to be issued to the respondents to return the documents, computers and personal belongings forcefully take away by respondent No.6 during such raid and further that an inquiry into abuse of authority by respondents No.5 and 6 be initiated. The petitioner further seeks qua...

2026 THLN 4524
Islamabad High Court
(2026 PTD 696)

PRESENT:
Babar Sattar, J

Messrs PAKISTAN ACCUMULATORS (PVT.) LTD.
VS
PAKISTAN through Secretary, Ministry of Finance, Islamabad and others

Petitioner(s) by: Dr. Farogh Naseem, Sardar Haseeb Iftikhar Ahmed and Salman Abbas.

Respondent(s) by: Sheikh Zafar ul Islam, Tanveer Ahmad, Danial Zafar and Usama Rauf for Petitioners (in Writ Petitions Nos.3757 and 3943 of 2024). Bilal-ud-Din Butt and Naveed Ahsan Sial for Petitioners (in Writ Petition No.3781 of 2024). Barrister Muhammad Umer Riaz, Umer Ejaz Gillani, Rana Rehan, Barrister Ali Aun, Muhammad Alee, Ch. Ehtisham ul Haq, Syed M. Nauman Shah, Rehan Seerat and Ch. Kamil Hayat for the Tax Department along with Razi ul Haq Qureshi, Deputy Director, Intelligence and Investigation, Inland Revenue, Islamabad for Respondents. Fahad Khan Tareen, Assistant Attorney General.

Law: Sales Tax Act, 1990
Sections: 11, 33, 37A, 2(37)

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2026 PTD 696