Tax wajibat ke hatmi taayun se pehle bhi money laundering ki tehqiqat ho sakti hain: adalat

Adalat ne tax karrawai mukammal hone tak faujdari karrawai rokne ki istida mastarad karte hue money laundering ki FIRs aur tehqiqat khatam karne ke liye daayar 19 aini darkhwastein kharij kar din.

Lahore High Court ke justice Hassan Nawaz Makhdoom aur justice Khalid Ishaq par mushtamil do rukni bench ne darkhwaston par faisla jari kiya, bench ke rukn justice Khalid Ishaq ne 31 safhat par mushtamil tehriri faisle mein qarar diya ke income tax qawanin aur anti money laundering qanoon ke maqasid alag alag hain, tax ka hisab lagana, tax wajibat ka taayun aur money laundering ki tehqiqat do mukhtalif qanooni mamlat hain.

Faisle mein kaha gaya ke Anti Money Laundering Act ke tehat money laundering ek alag jurm hai, is liye sirf is bunyad par tehqiqat nahin roki ja sakti ke mutaliqa tax authority ne abhi tax wajibat ka hatmi taayun nahin kiya.

Adalat ne qarar diya ke tax qawanin mein assessment, appeal aur recovery ka apna mukammal tareeqa kaar mojood hai, jabke money laundering ke mamle mein faujdari qanoon ke tehat alag karrawai ho sakti hai.

Faisle ke mutabiq money laundering ke liye kisi bunyadi jurm ya ghair qanooni zariye ka wujood zaroori hai, taham bunyadi jurm mein pehle mulzim ko saza milna lazmi nahin.

Prosecution ko shawahid ke zariye yeh sabit karna hoga ke mutaliqa raqam ya jaidad mujrimana zariye se hasil hui aur mulzim ko is ghair qanooni zariye ka ilm tha, ilzamat hatmi taur par sabit hue ya nahin, is ka faisla shawahid ki bunyad par mujaz adalat karegi.

Dauran-e-samaat darkhwast guzaron ki janib se moaqqaf ikhtiyar kiya gaya ke jab tak FBR tax assessment mukammal karke wajibat ka hatmi taayun nahin karta, us waqt tak money laundering ke tehat faujdari karrawai shuru nahin ki ja sakti, darkhwast guzaron ka kehna tha ke tax mamla mukammal kiye baghair faujdari karrawai aeen ke article 4 aur 10-A ke manafi hai.

Darkhwast guzaron ne moaqqaf apnaya ke tax qawanin mein assessment, appeal aur recovery ka mukammal tareeqa kaar mojood hai, is liye pehle tax mamla tay hona chahiye aur is ke baad money laundering se mutaliq karrawai ki jaye.

Dusri janib FBR ki janib se moaqqaf ikhtiyar kiya gaya ke tax assessment aur money laundering ki tehqiqat alag qanooni mamlat hain, money laundering ki tehqiqat ke liye tax wajibat ka hatmi taayun zaroori nahin, qanoon nafiz karne wale idare dastiyab shawahid ki bunyad par karrawai kar sakte hain.

Adalat ne darkhwast guzaron ke is moaqqaf se ittefaq nahin kiya aur wazeh kiya ke donon qawanin ke maqasid, daira kaar aur qanooni tareeqa kaar mukhtalif hain, is liye ek karrawai ko dusri karrawai ki takmeel se mashroot nahin kiya ja sakta.

Faisle mein Supreme Court ke Taj International se mutaliq faisle ka bhi hawala diya gaya aur qarar diya gaya ke mazkura faisla mojooda muqadmat par isi tarah lagu nahin hota, adalat ne wazeh kiya ke mojooda muqadmat mein tehqiqat jari hain aur ilzamat ka hatmi faisla abhi hona baqi hai.

Lahore High Court ne qarar diya ke tafteesh ke marhale par sirf ilzamat ki bunyad par hatmi jurm sabit nahin samjha ja sakta, tehqiqat ke dauran samne aane wale shawahid ki bunyad par mutaliqa forum yeh faisla karega ke money laundering ka jurm sabit hota hai ya nahin.

Adalat ne in qanooni nukat ki bunyad par money laundering ki FIRs aur tehqiqat khatam karne ki istida mastarad karte hue tamam 19 aini darkhwastein kharij kar din.