PDS # 12094 2014 PDS 1831, 2014 PTCL 28, 2014 PTD 501

W. P.No.29138 of 2013, Date of Decision 16-01-2014, Date of ea!in" 5.12.2013

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Petitione!s *+, -!. S.a./a0 *1tt, #23ocate.
-!. S.a./a0 *1tt, #23., C.. -. 4afa! '5/a6, #23c. -!. -. 7a.+a 8o.a!, #23. S.af5at -e.9oo2
C.ief Co99. %T$, #si9 -a:ee2, Co99. 4one ';, %T$, L.!. Na2ee9 %i03i, Co99., 4one-',
%T$, L.!. an2 %a0a #s.fa5 S.ei<., D+. Co99., 4one-', %T$, L.!.
La.o!e &6ect!ic S1==6+ Co9=an+ Lt2.
>e2e!a6 *oa!2 of %e3en1e etc.
ORDER
?-%. #+es.a #. -a6i<. 8)ST'C&@..............T.is sin"6e :12"9ent, 2eci2es 1=on t.e iss1es
!aise2 in W.P.Nos.29138, 306A8 an2 30A82 of 2013 as co99on 51estion of 6aB an2 facts
a!e in3o63e2 in t.ese =etitions.
2. T.e Petitione!s .a3e i9=1"ne2 notices iss1e2 1n2e! Section 11-# of t.e Sa6es TaC #ct,
1990 D#ct of 1990E an2 t.e =!ocess a2o=te2 t.e!e1n2e!.
3. T.e Petitione! in W.P.No.29138F2013 is t.e La.o!e &6ect!ic S1==6+ Co9=an+ Li9ite2
DL&SC$E. T.e case of t.e Petitione! is t.at t.e Petitione! .as /een fi6in" its 9ont.6+ sa6es taC
!et1!ns as !e51i!e2 1n2e! Section 26 of t.e #ct of 1990. T.e !et1!ns a!e /ein" fi6e2
e6ect!onica66+ t.!o1". t.e &=o!ta6 of %es=on2ent No.1. T.e %es=on2ent No.3 iss1e2
t.!ee se=a!ate notices 2ate2 28.10.2013 in B.ic. it .as a66e"e2 t.at t.e Petitione! .as s.o!t
=ai2 t.e sa6es taC Bit. !es=ect to stee6 9e6te!s an2 !e-!o66e!s an2 .ence t.e s.o!t =ai2 a9o1nt
.as /een 9a2e !eco3e!a/6e 1n2e! Section 11-# of t.e #ct of 1990.
4. T.e Petitione! in W.P.No.306A8F2013 is (1:!anBa6a &6ect!ic PoBe! Co9=an+ Li9ite2
D(&PC$E, B.ic. .as i9=1"ne2 notices iss1e2 1n2e! Section 11-# of t.e #ct of 1990
B.e!ein it .as a66e"e2 t.at t.e Petitione! .as s.o!t =ai2 t.e sa6es taC Bit. !es=ect to t.e stee6
9e6te!s an2 !e-!o66e!s an2 t.e s.o!t =ai2 a9o1nt .as /een 9a2e !eco3e!a/6e 1n2e! Section 11-#
of t.e #ct of 1990.
5. T.e Petitione! in W.P.No.30A82F2013 is a6so (&PC$, B.ic. .as i9=1"ne2 6ette!
2ate2 28.11.2013 B.e!ein =1!s1ant to t.e notice 1n2e! Section 11-# of t.e #ct of 1990
Di9=1"ne2 in W.P.No.306A8F2013E a notice 1n2e! Section 48 D1E D/E .as /een iss1e2 1n2e!
t.e #ct of 1990 fo! !eco3e!+ of t.e s.o!t =ai2 a9o1nt 2i!ect6+ f!o9 t.e /an< acco1nts
of (&PC$.
Lea!ne2 co1nse6 fo! t.e Petitione! s1/9its t.at t.e /asic iss1e in t.is B!it =etition a6so
!e6ates to t.e eCe!cise of =oBe! 1n2e! Section 11-# of t.e #ct of 1990, B.ic. .as /een
i9=1"ne2 in t.e connecte2 W.P.No.306A8F2013, .ence t.e 9atte! in iss1e is t.e sa9e as t.e
afo!e9entione2 =etition.
6. T.e co99on "!ie3ance of t.e Petitione!s is t.at t.e %es=on2ents .a3e initiate2 action 1n2e!
Section 11-# of t.e #ct of 1990, B.ic. section is not a==6ica/6e an2 cannot /e in3o<e2 fo!
t.e =1!=oses of !eco3e!+ of t.e a66e"e2 s.o!t =ai2 a9o1nt. Lea!ne2 co1nse6 fo! t.e
Petitione!s a!"1e2 t.at t.e %es=on2ents .a3e !e6ie2 1=on eCt!aneo1s 2oc19ents an2
info!9ation on t.e /asis of B.ic. it .as c6ai9e2 t.at t.e Petitione!s .a3e s.o!t =ai2 t.ei! sa6es
taC in te!9s of t.e a9o1nt in2icate2 in t.ei! !et1!ns. Lea!ne2 co1nse6 a!"1e2 t.at t.e sa6es taC
!et1!ns fo! t.ei! !es=ecti3e =e!io2 .a3e /een =6ace2 on t.e &-=o!ta6 of t.e %es=on2ent. e
a!"1e2 t.at it is an a1to9ate2, e6ect!onic =!ocess B.e!ein t.e a9o1nt of sa6es taC 21e .as to
/e =ai2 an2 if not =ai2 /+ t.e Petitione!s, t.e !et1!ns Bi66 not /e acce=te2 /+ t.e s+ste9.
ence t.e s+ste9 ca6c16ates t.e taC 21e an2 1n6ess t.e 6ia/i6it+ is 2isc.a!"e2 t.e
!et1!ns a!e not acce=te2. e a!"1e2 t.at t.e!e is no 51estion of an+ s.o!t =a+9ent as
t.e !et1!ns Be!e 216+ acce=te2 /+ t.e &-=o!ta6 of t.e %es=on2ents. Lea!ne2 co1nse6
a!"1e2 t.at t.e fi"1!es ta<en /+ t.e %es=on2ents !e=!esent t.e /i66e2 a9o1nt an2 not t.e
co66ecte2 a9o1nt o! t.e =ai2 a9o1nt /+ t.e stee6 9e6te!s an2 !e-!o66e!s. ence t.e a9o1nt
c6ai9e2 as s.o!t =ai2 is 2is=1te2 /+ t.e Petitione!s. Lea!ne2 co1nse6 a!"1e2 t.at t.e
Petitione!s .a3e not s.o!t =ai2 t.e sa6es taC an2 in fact .a3e =ai2 t.e 21e taC.
>1!t.e!9o!e, in t.e e3ent t.at t.e %es=on2ents 2is=1te t.e a9o1nt of taC 21e f!o9 t.e
Petitione!s t.en t.e %es=on2ents a!e !e51i!e2 to fo66oB 21e =!ocess, 2ete!9ine t.e
6ia/i6it+ an2 t.e!eafte!, !aise a c6ai9 fo! t.e a9o1nt fo1n2 to /e 21e a"ainst t.e Petitione!s.
Lea!ne2 co1nse6 a!"1e2 t.at t.e
%es=on2ents a!e 1sin" Section 11-# of t.e #ct of 1990 as a s.o!t c1t to !eco3e!
a9o1nts, B.ic. a!e 2is=1te2 /+ t.e Petitione!s an2 a!e not 21e to t.e %es=on2ents. Lea!ne2
co1nse6 f1!t.e! a!"1e2 t.at t.e %es=on2ents fo! t.e =1!=oses of Section 11-# of t.e #ct
of 1990 cannot !e6+ 1=on o1tsi2e
info!9ation o! 2oc19ents. T.e+ a!e !e51i!e2 to 2ete!9ine s.o!t =ai2 a9o1nt f!o9 t.e !et1!ns
fi6e2 /+ t.e Petitione!s. Lea!ne2 co1nse6 a!"1e2 t.at in te!9s of t.e i9=1"ne2 notices
iss1e2 to t.e Petitione!s , t.e %es=on2ents .a3e co66ecte2 info!9ation f!o9 t.e e6ect!icit+
/i66s of t.e stee6 9e6te!s an2
!e-!o66e!s, on t.e /asis of B.ic. t.e+ .a3e 2ete!9ine2 t.at t.e Petitione!s .a3e s.o!t
=ai2 t.e sa6es taC 21e to t.e %es=on2ents. 'n t.is !e"a!2, 6ea!ne2 co1nse6 .as !e6ie2 1=on
t.e case tit6e2 G-ic!o Co!=o!ation t.!o1". -ana"in" Pa!tne! ;s De=1t+ Co66ecto!,
C1sto9s, Sia6<otH D2006 PTD 3A8E to 1!"e t.e =oint t.at fi!st a 2ete!9ination of t.e 6ia/i6it+
.a2 to /e 9a2e an2 on6+ t.en an+ =ena6 =!o3ision o! !eco3e!+ can /e 9a2e. e .as a6so
=6ace2 !e6iance 1=on t.e case tit6e2 G-ess!s (.-.. T!a2e!s an2 -an1fact1!e!s t.!o1".
P!o=!ieto!F C.ief &Cec1ti3e ;s De=1t+ Di!ecto!F'n3esti"atin" $ffice!, Di!ecto!ate of
'nte66i"enceF'n3esti"ation, La.o!eH D2009 PTD 1894E to 1!"e t.e =oint t.at a 2e9an2
cannot /e !aise2 Bit.o1t fina6i0in" a2:12ication =!ocee2in"s. Lea!ne2 co1nse6 a!"1e2
t.at if t.e %es=on2ents
2is=1te t.e a9o1nt of taC =ai2 /+ t.e Petitione!s t.en =!ocee2in"s 1n2e! Section 11 of
t.e #ct of 1990 9a+ /e initiate2 B.e!ein an o!2e! fo! assess9ent of taC act1a66+ =a+a/6e
/+ t.e Petitione!s .as to /e 9a2e /efo!e an+ a9o1nt can /e !eco3e!e2 f!o9 t.e
Petitione!s. Wit. !es=ect to W.P
No.30A82F2013 6ea!ne2 co1nse6 a!"1e2 t.at in3o<in" Section 48 of t.e #ct of 1990 is a6so
9isconcei3e2 as t.e taC 6ia/i6it+ .as +et to /e 2ete!9ine2 an2 t.e %es=on2ents .a3e !e6ie2
1=on eCt!aneo1s 2oc19ents to 2e9an2 !eco3e!+ 1n2e! Section 11-# of t.e #ct of 1990, .ence
t.e i9=1"ne2 notice iss1e2 1n2e! Section 48D1ED/E of t.e #ct of 1990 is a6so 6ia/6e to /e set
asi2e.
A. %e=o!t an2 =a!aBise co99ents .a3e /een fi6e2 /+ t.e %es=on2ents. Lea!ne2 co1nse6s fo!
t.e %es=on2ents a!"1e2 t.at t.e Petitione!s .a3e a==!oac.e2 t.is Co1!t Bit. 1nc6ean
.an2s as t.e+ a!e a3oi2in" =a+9ent of t.e !e51i!e2 taC. Lea!ne2 co1nse6s a!"1e2 t.at t.e
eCe!cise of 2isc!etion
1n2e! #!tic6e 199 of t.e Constit1tion of 's6a9ic %e=1/6ic of Pa<istan, 19A3 s.o162 not /e in
ai2 of in:1stice an2 .e B.o see<s e51it+ 91st co9e to t.e Co1!t Bit. c6ean .an2s. 'n t.is
!e"a!2, 6ea!ne2 co1nse6s .a3e !e6ie2 1=on t.e cases tit6e2 GP!o3ince of t.e P1n:a/ t.!o1".
Sec!eta!+, ea6t. De=a!t9ent ;s D!. S. -1.a99a2 4afa! *1<.a!iH DPLD 199A SC 351E, #tta
-1.a99a2 an2 16 ot.e!s ;s -o2e!n TeCti6e -i66s DP3tE Lt2 an2 2 ot.e!sH D2004 PLC 13AE
DIa!ac.i i". Co1!tE an2 GT1fai6 -1.a99a2 an2 ot.e!s ;s %a:a
-1.a99a2 4ia )66a. I.an, C6ai9s Co99issione!, La.o!e an2 Di!ecto! of &nfo!ce9ent,
&3ac1ee P!o=e!t+ an2 C6ai9s, So1t. 4one, La.o!eH DPLD 1965 SC 269E. Lea!ne2
co1nse6s f1!t.e! a!"1e2 t.at t.e Petitione!s in W.P.Nos.29138 an2 306A8 of 2013 a!e
co66ection a"ents fo! t.e %es=on2ents an2 a!e !e51i!e2 to co66ect sa6es taC at t.e !ate of %s.4 =e!
1nit of e6ect!icit+ cons19e2 f!o9 e3e!+ stee6 9e6te! an2 !e-!o66e! an2 t.e!eafte!, 2e=osit
t.e sa9e in t.e "o3e!n9ent t!eas1!+. Lea!ne2 co1nse6s a!"1e2 t.at t.e Petitione!s fi6e2
t.ei! 9ont.6+ sa6es taC !et1!ns a6on" Bit. a66 !e51i!e2 a==en2it1!es as =!o3i2e2 fo! in
Section 26 of t.e #ct of 1990. T.e %es=on2ents B.i6e !e6+in" 1=on t.e info!9ation
=!o3i2e2 in t.e !et1!ns, B.ic. inc612es t.e a==en2e2 2oc19ents 2isco3e!e2 t.at t.e
Petitione!s Be!e not 2ec6a!in" t.e co!!ect a9o1nt of sa6es taC co66ecte2 f!o9 t.e stee6 9e6te!s
o! !e-!o66e!s. T.e info!9ation =!o3i2e2 in t.e !et1!ns of t.e Petitione!s Be!e 3e!ifie2 an2
c.ec<e2 /+ t.e %es=on2ents f!o9 t.e /i66s iss1e2 /+ t.e Petitione!s to t.e state2
cons19e!s. 'n t.e sa9e Ba+, t.e Petitione! in W.P.No.30A82F2013 is a co66ection a"ent fo!
t.e =1!=oses of eCt!a taC an2 f1!t.e! taC B.ic. is a6so co66ecte2 f!o9 t.e e6ect!icit+ /i66. T.e
Petitione! in t.is case .as not 2isc6ose2 t.e a9o1nts act1a66+ co66ecte2 as eCt!a taC an2
f1!t.e! taC fo! t.e 9ont.s of 816+, #1"1st an2 Se=te9/e!, 2013. &ssentia66+ t.e+ .a3e
c.a!"e2 t.e taC at its "i3en !ate /1t .a3e 2e=osite2 6ess in t.e "o3e!n9ent t!eas1!+.
#"ain t.is info!9ation Bas asce!taine2 f!o9 t.e !et1!n fi6e2 an2 t.e e6ect!icit+ /i66s iss1e2
/+ t.e Petitione!.
Lea!ne2 co1nse6s eC=6aine2 t.at t.e info!9ation =!o3i2e2 fo! in t.e /i66s is ta/16ate2 an2 "i3en
to t.e %es=on2ents in t.e fo!9 of J#nneC1!e # an2 CK of t.e !et1!ns.
Lea!ne2 co1nse6s a!"1e2 t.at no eCt!aneo1s 2oc19ent Bas !efe!!e2 to. T.e info!9ation
=!o3i2e2 in J#nneC1!e-CK Bas 3e!ifie2 f!o9 t.e /i66s t.at Be!e iss1e2 to t.e cons19e! of
t.e Petitione!s. 't Bas t.en 2isco3e!e2 t.at t.e Petitione!s .a2 s.o!t =ai2 sa6es taC, as Be66
as t.e eCt!a taC an2 f1!t.e! taC,
.ence !eco3e!+ =!ocee2in"s 1n2e! Section 11-# of t.e #ct of 1990 Be!e initiate2
a"ainst t.e Petitione!s. Lea!ne2 co1nse6Ls eC=6aine2 t.at t.e!e is no 2is=1te o! assess9ent
!e51i!e2 as t.e Petitione!s a!e 9e!e6+ co66ectin" a"ents of t.e %es=on2ents, 9eanin" t.at t.e+
!eco3e! t.e sa6es taC, eCt!a taC an2
f1!t.e! taC t.!o1". t.e e6ect!icit+ /i66s an2 2e=osit t.e sa9e in t.e "o3e!n9ent
t!eas1!+. W.ate3e! t.e+ !eco3e! t.e+ a!e to 2e=osit it in t.e "o3e!n9ent t!eas1!+.
Lea!ne2 co1nse6s f1!t.e! a!"1e2 t.at t.is 51estion .as a6!ea2+ /een 2eci2e2 in Sa6es TaC
%efe!ence Nos.105 D-Fs L&SC$ ;s T.e Co99issione! 'n6an2 %e3en1e, etcE an2 106 of
2011 3i2e :12"9ent 2ate2 06.10.2011.
8. ea!2 t.e 6ea!ne2 co1nse6s fo! t.e =a!ties an2 !e3ieBe2 t.e !eco!2 a3ai6a/6e on t.e
fi6e.
9. T.e co99on 51estion B.ic. !e51i!es 2ete!9ination /efo!e t.is Co1!t is B.et.e! t.e
2oc19ents !e6ie2 1=on /+ t.e %es=on2ents fo! t.e =1!=oses of 2ete!9inin" s.o!t =ai2 taC,
fa66s Bit.in t.e sco=e of as in2icate2 in .is !et1!n 1n2e! Section 11-# of t.e #ct of
1990. T.e secon2 51estion t.at a!ises is B.et.e! assess9ent of taC Bas necessa!+ fo! B.ic.
21e =!ocess is 9an2ate2 1n2e! t.e #ct of 1990.
10. T.e Petitione!s fi6e2 t.ei! 9ont.6+ sa6es taC !et1!ns in2icatin" t.e a9o1nt of sa6es
taC 21e an2 =ai2 /+ t.e Petitione!s. T.e %es=on2ents initiate2 action a"ainst t.e
Petitione!s 1n2e! Section 11 -# of t.e #ct of 1990 on t.e "!o1n2 t.at t.e+ .a2 =ai2 6ess taC
t.an t.e taC t.at is 21e. #s =e! t.e notices iss1e2 /+ t.e %es=on2ents 1n2e! Section 11-# of
t.e #ct of 1990 t.is info!9ation Bas o/taine2 f!o9 t.e e6ect!icit+ /i66s iss1e2 /+ t.e
Petitione!s an2 =6ace2 on t.ei! Be/sites. Since t.e info!9ation !e6ie2 1=on
a!e t.e e6ect!icit+ /i66s fo1n2 on t.e Be/sites of L&SC$ an2 (&PC$ t.e Petitione!s
"!ie3ance is t.at t.e /i66s an2 t.e 2ata containe2 t.e!ein a!e eCt!aneo1s 2oc19ents,
B.ic. 2o not fo!9 =a!t of t.ei! !et1!n, .ence cannot /e !e6ie2 1=on fo! t.e =1!=oses of
!eco3e!in" s.o!t =ai2 a9o1nt 1n2e!
Section 11-# of t.e #ct of 1990. Section 11-# of t.e #ct of 1990 is !e=!o21ce2
.e!e1n2e!,-
JS.o!t =ai2 a9o1nts !eco3e!a/6e Bit.o1t notice.---NotBit.stan2in" an+ of t.e =!o3isions
of t.is #ct, B.e!e a !e"iste!e2 =e!son =a+s t.e a9o1nt of taC 6ess t.an t.e taC 21e as
in2icate2 in .is !et1!ns, t.e s.o!t =ai2 a9o1nt of taC a6on" Bit. 2efa16t s1!c.a!"e s.a66 /e
!eco3e!e2 f!o9 s1c. =e!son /+ sto==in" !e9o3a6 of an+ "oo2s f!o9 .is /1siness =!e9ises
an2 t.!o1". attac.9ent of .is /1siness /an< acco1nts, Bit.o1t "i3in" .i9 a s.oB ca1se
notice an2 Bit.o1t =!e:12ice to an+ ot.e! action =!esc!i/e2 1n2e! Section 48 of t.is #ct o!
t.e !16es 9a2e t.e!e1n2e!.K
Section 11-# =!o3i2es t.at s.o!t =ai2 a9o1nt is t.e a9o1nt of taC 6ess t.an t.e taC 21e as
in2icate2 in .is !et1!n. # 2is=1te .as a!isen as t.e e6ect!icit+ /i66s !efe!!e2 to /+ t.e
%es=on2ents 2o not fo!9 =a!t of t.e !et1!ns fi6e2 /+ t.e Petitione!s. T.e !e51i!e9ents of a
!et1!n is =!o3i2e2 1n2e! Section 26 of t.e #ct of 1990 B.e!ein e3e!+ !e"iste!e2 =e!son
s.a66 f1!nis. a t!1e an2 co!!ect !et1!n in t.e =!esc!i/e2 fo!9 in2icatin" t.e =1!c.ases
an2 t.e s1==6ies 9a2e 21!in" t.e taC =e!io2, t.e taC 21e an2 =ai2 an2 s1c. ot.e!
info!9ation as 9a+ /e =!esc!i/e2. Section 26 D2E of t.e #ct of 1990 =!o3i2es t.at an+ =e!son
o! c6ass of =e!son can /e !e51i!e2 to f1!nis. s199a!+ o! 2etai6s o! =a!tic16a!s =e!tainin"
to t.e i9=o!ts, =1!c.ase an2 s1==6ies fo! an+ taC =e!io2 o! =e!io2 in t.e s=ecifie2 fo!9ats. T.e
Petitione!s a6on" Bit. t.ei! !et1!ns =!o3i2e info!9ation in t.e fo!9 of 2o9estic =1!c.ase
in3oice J#nneC1!e-#K an2 2o9estic sa6es in3oice J#nneC1!e-CK. #nneC1!e-# =!o3i2es
info!9ation =e!tainin" to W#PD#. #nneC1!e-C =!o3i2es fo! t.e NTN n19/e! an2 t.e
na9e of t.e s1==6ie!. 'n t.is case, t.e na9es of t.e s1==6ie!s a!e t.e na9es of t.e stee6
9e6te!s an2 !e-!o66e!s. 't =!o3i2es fo! t.e !ate at B.ic. sa6es taC .as /een co66ecte2 an2 t.e
1nits cons19e2 /+ eac. s1==6ie!. T.e!eafte! tota6 sa6es taC is ca6c16ate2. T.e !et1!ns an2
#nneC1!es a!e not 2is=1te2 /+ eit.e! =a!t+. T.e %es=on2ents .a3e !e3ieBe2 t.e
#nneC1!es an2 .a3e 3e!ifie2 t.e info!9ation statin" t.e n19/e! of 1nits cons19e2 /+
t.e s1==6ie! an2 t.e /i66e2 a9o1nt. 't is t.ei! case t.at t.e n19/e! of 1nits cons19e2 as
!ef6ecte2 in its co619n in J#nneC1!e-CK is not as =e! t.e e6ect!icit+ /i66s of t.e s1==6ie!. T.e
%es=on2ents .a3e 3e!ifie2 t.e n19/e! of 1nits cons19e2 a"ainst t.e /i66s of t.e s1==6ie!,
B.ic. Be!e fo1n2 on t.e Be/sites of t.e Petitione!s. D1!in" t.e co1!se of t.is
3e!ification =!ocess, t.e %es=on2ents 2isco3e!e2 t.at t.e Petitione!s .a3e not co!!ect6+
inse!te2 t.e 1nits cons19e2 /+ t.e s1==6ie!s. Conse51ent6+, t.e tota6 a9o1nt of sa6es taC
co66ecte2 f!o9 t.e s1==6ie! .a s not /een co!!ect6+ ente!e2. 'n t.e sa9e Ba+ in
W.P.No.30A82F2013 t.e e6ect!icit+ /i66s s.oB t.e !eco3e!+ of eCt!a taC an2 f1!t.e! taC
in t.e /i66e2 a9o1nts, /1t t.e a9o1nt 2e=osite2 fo! t.e sai2 taCes is 6ess t.an t.at /i66e2 /+
t.e Petitione!s.
11. T.e info!9ation in J#nneC1!e-CK .as /een "i3en /+ t.e Petitione!s to t.e %es=on2ents in
te!9s of t.e /i66s t.at t.e+ .a3e iss1e2 to t.ei! s1==6ie!s.
T.e %es=on2ents .a3e 9e!e6+ 3e!ifie2 t.e info!9ation of 1nits cons19e2 /+ t.e e6ect!ic
cons19e!s f!o9 t.e /i66s. To 9+ 9in2, Section 11 -# of t.e #ct of 1990 2oes not =!o.i/it
t.e 3e!ification =!ocess 1n2e!ta<en /+ t.e %es=on2ents. T.e contention of t.e 6ea!ne2
co1nse6 t.at t.e s+ste9 is a1to9ate2 an2 e6ect!onic an2 Bi66 not acce=t t.e !et1!ns, if t.e
6ia/i6it+ is not f166+ 2isc.a!"e2 is 9isconcei3e2. &-fi6in" of t.e !et1!ns a6on" Bit. !e51i!e2
info!9ation 2oes not ta<e aBa+ t.e a/i6it+ o! t.e !e51i!e9ent of t.e %es=on2ents to
3e!if+ t.e info!9ation =!o3i2e2 in t.e !et1!ns. 't is on6+ afte! 3e!if+in" t.e info!9ation t.at t.e
%es=on2ents can 2ete!9ine B.et.e! 6ess taC .as /een =ai2 t.en t.at 2isc6ose2 in t.e !et1!ns. 'n
fact, if t.e a!"19ent of t.e Petitione! is acce=te2 t.en Section 11-# of t.e #ct of 1990
Bo162 /eco9e !e21n2ant as t.e %es=on2ents Bo162 .a3e to acce=t taC =ai2 /+ a =e!son as
/ein" t.e taC 21e f!o9 s1c. =e!son an2 no 51estion of 6ess =ai2 taC co162 a!ise. 'n t.is
case t.e enti!e 2is=1te is Bit. !efe!ence to t.e 2isc6os1!e of 1nits of e6ect!icit+ cons19e2
/+ t.e s1==6ie!s of t.e Petitione!s in t.e !et1!ns fi6e2 /+ t.e Petitione!s . T.e %es=on2ents
.a3e =!o21ce2 co=ies of t.e /i66s of t.e s1==6ie!s of t.e Petitione!s to s.oB t.at t.e 1nits
cons19e2 as !ef6ecte2 in J#nneC1!e-CM is not t.e sa9e as t.e 1nits cons19e2
9entione2 in t.e /i66s of t.e s1==6ie!s. T.e %es=on2ents .a3e ca6c16ate2 s.o!t =ai2
a9o1nt on t.e /asis of t.e /i66s iss1e2 /+ t.e Petitione!s to t.ei! s1==6ie!s. T.e fact
t.at J#nneC1!e-CM contains t.e !e51i!e2 2ata f!o9 t.e /i66s iss1e2 /+ t.e Petitione!s to t.ei!
s1==6ie!s 9eans
t.at t.e %es=on2ents can !e6+ 1=on t.e act1a6 /i66s iss1e2 /+ t.e Petitione!s.
't is on t.e /asis of t.e 1nits cons19e2 t.at t.e sa6es taC is co66ecte2 /+ t.e Petitione!s
1n2e! t.e S=ecia6 P!oce21!e fo! Pa+9ent of Sa6es TaC, C.a=te! N' of t.e Sa6es TaC
S=ecia6 P!oce21!e %16es, 200A DS=ecia6 P!oce21!e %16es, 200AE f!o9 t.e stee6 9e6te!s,
!e-!o66e!s an2 s.i= /!ea<e!s. 'n
W.P.No.30A82F2013 t.e Petitione! .as not 2e=osite2 t.e f166 a9o1nt of eCt!a taC an2 f1!t.e! taC
co66ecte2 f!o9 t.e s1==6ie!s. T.is info!9ation Bas a6so asce!taine2 f!o9 t.e e6ect!icit+
/i66s. To 9+ 9in2, t.e e6ect!icit+ /i66s a!e 2ee9e2 to /e a =a!t of t.e !et1!ns fi6e2 /+ t.e
Petitione!s as a66 t.e !e6e3ant info!9ation f!o9 t.e /i66s .as /een =!o3i2e2 to t.e
%es=on2ents in J#nneC1!e-CM, B.ic. is a =a!t of t.e !et1!ns fi6e2 /+ t.e Petitione!s.
ence !e6iance on t.e sa9e is as =e! t.e info!9ation =!o3i2e2 /+ t.e Petitione!s in t.ei!
!et1!ns.
12. Section 11-# of t.e #ct of 1990 ena/6es t.e %es=on2ents to co66ect s.o!t =ai2
a9o1nts Bit.o1t "i3in" an+ s.oB ca1se notice an2 Bit.o1t =!e:12ice to an+ action
=!esc!i/e2 1n2e! Section 48 of t.e #ct of 1990. T.e =1!=ose of t.is section is to ena/6e t.e
%es=on2ents to !eco3e! t.e a9o1nt of 6ess =ai2 taC f!o9 t.e taC 21e as in2icate2 in t.e
!et1!ns Bit.o1t !eco1!se to t.e =e!son. T.e taC 21e is 2ete!9ine2 f!o9 t.e !et1!ns fi6e2 /+ a
=e!son an2 t.e info!9ation containe2 in t.e !et1!ns. T.e 2efa16t /eco9e a==a!ent f!o9 t.e
!et1!n fi6e2 an2 no f1!t.e! info!9ationF2oc19ent is nee2e2. T.e !et1!n fi6e2 /+ t.e taC =a+e! is
t.e e3i2ence B.ic. =!o3es t.e 2efa16t an2 !en2e!s t.e =e!son 6ia/6e fo! s.o!t =ai2 a9o1nt
1n2e! Section 11 -# of t.e #ct of 1990. 'n t.e instant =etitions, notices Be!e iss1e2 to t.e
Petitione!s to =a+ t.e s.o!t =ai2 a9o1nt a6on" Bit. 2efa16t s1!c.a!"e an2 =ena6t+ Bit.in se3en
2a+s. Since t.e Petitione!s 2i2 not 9a<e t.e =a+9ent, in W.P.No.306A8F2013 notice 1n2e!
Section 48 D1E D/E of t.e #ct of 1990 Bas iss1e2 /+ t.e %es=on2ents fo! 2i!ect !eco3e!+
f!o9 t.e acco1nts of t.e Petitione!.
ence t.e Petitione!s Be!e "i3en notice of t.e inten2e2 action of t.e %es=on2ents. 't is a6so
note2 t.at t.e Petitione!s .a3e on6+ c.a66en"e2 t.e info!9ation !e6ie2 1=on fo! t.e =1!=oses
of 2ete!9inin" s.o!t =ai2 taC.
>1!t.e!9o!e t.e a!"19ent of t.e Petitione!s t.at t.e!e is a 2is=1te Bit. !es=ect to t.e
sa6es taC =a+a/6e /+ t.e Petitione!s an2 s1c. 2is=1te is s1/:ect to 21e =!ocess 1n2e! Section 11
of t.e #ct of 1990 is Bit.o1t 9e!it. ' fin2 t.at t.e!e is no 2is=1te Bit. !es=ect to t.e
assess9ent of taC. T.e 2is=1te
=e!tains to co66ection of sa6es taC /+ t.e Petitione!s 1n2e! t.e S=ecia6 P!oce21!e %16es,
200A =!esc!i/e2 fo! stee6 9e6te!s an2 !e-!o66e!s an2 t.e co66ection of eCt!a taC an2 f1!t.e!
taC on t.e /i66e2 a9o1nt. 'n t.ese cases t.e Petitione!s a!e 9e!e6+ co66ection a"ents B.e!ein
t.e+ !eco3e! t.e eCt!a taC,
f1!t.e! taC on t.e /i66e2 a9o1nt an2 sa6es taC at t.e !ate of %s.4 =e! 1nit cons19e2
t.!o1". t.e e6ect!icit+ /i66s an2 2e=osit t.e sa9e in t.e "o3e!n9ent t!eas1!+. 'nco!!ect
2isc6os1!e of 1nits cons19e2 o! taC co66ecte2 2oes not "i3e !ise to an assess9ent 2is=1te.
'n fact it s1""ests t.at t.e Petitione!s .a3e 2e6i/e!ate6+ e3a2e2 t.ei! o/6i"ation of
2e=ositin" t.e necessa!+ taC, sa6es taC, eCt!a taC o! f1!t.e! taC. Lea!ne2 co1nse6 fo! t.e
Petitione!s Bas 1na/6e to eC=6ain B.+ t.e!e Bas a 2isc!e=anc+ in t.e 1nits of e6ect!icit+
cons19e2 in J#nneC1!e-CK. is e9=.asis Bas on t.e fact t.at 21e =!ocess 1n2e! Section
11 of t.e #ct of 1990 91st /e fo66oBe2 to assess t.e taC 21e f!o9 t.e Petitione!s, if an+.
'n t.e sa9e Ba+ t.e!e is no eC=6anation fo! t.e inco!!ect 2isc6os1!e of t.e taC
co66ecte2 DeCt!a taC an2 f1!t.e! taCE. T.e Petitione!s .a3e a6so a!"1e2 in t.ei! =etitions t.at t.e
taC co66ecte2 is t.ei! o1t=1t taC. 't is t.e "!ie3ance of t.e Petitione! t.at t.is fact s.o162 .a3e
/een consi2e!e2 /efo!e actin" 1n2e! Section 11-# of t.e #ct of 1990. #"ain t.is a!"19ent is
9isconcei3e2 as t.is =oint .as a6!ea2+ /een a"itate2 an2 2eci2e2 /+ t.is Co1!t in ST%
No.105 an2 106 of 2011. T.e 6ea!ne2 co1nse6 fo! t.e Petitione!s state2 t.at t.e 9atte!
is noB =en2in" /efo!e t.e onH/6e S1=!e9e Co1!t of Pa<istan.
13. T.e!efo!e, in 3ieB of t.e afo!esai2 fo! t.e =1!=oses of Section 11-# of t.e #ct of 1990 t.e
e6ect!icit+ /i66s !e6ie2 1=on fo!9 =a!t of t.e !et1!ns fi6e2 an2 t.e action initiate2 1n2e! Section
11-# of t.e #ct of 1990 is /ase2 on t.e info!9ation =!o3i2e2 in t.e !et1!ns of t.e Petitione!s.
Petitions 2is9isse2.
D#7&S# #. -#L'IE
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#nno1nce2 in an o=en Co1!t on 16.01.2014.
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#==!o3e2 fo! !e=o!tin".
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