LAHORE: An Additional District & Sessions Judge Lahore has held that an application under section 22-A of the Criminal Procedure Code seeking a direction in a matter of wrong posting of the NTN Number in Sales Tax Return is not maintainable nor the Sessions Court has jurisdiction to pass any direction in this regard.

The court gave this ruling while dismissing an application under section 22-A CrPC moved by a citizen Zafar Iqbal Bhatti. The court observed that the petition was devoid of jurisdiction and maintainability.

The petitioner Zafar visited his Tax Expert on 27.07.24 for submission of his income tax return for the period 2023-24 and found that one Dr Riaz had posted/processed five transactions against his NTN number of valuing Rs1913315.00 for which FBR demanded sales tax from him whereas he neither dealt in medicine nor met any representative of said company and even did not visit Ferozpur road, Lahore.

He submitted that the respondent company had committed fraud with him by preparing fake documents and showing fake entries against his NTN number. His counsel Nadeem Haider contended that the respondent had committed fraud with his client however, representing the respondent company advocate Jalilur Rehman argued that it was a case of unintentional error or omission in posting the NTN number for which a revision had already been submitted to the FBR Department for correction of the NTN number. He further contended that the petition was not maintainable and prayed to dismiss the same.

The court while agreeing with the contentions of the counsel of the respondent company Jalilur Rehman dismissed the petition.

Copyright Business Recorder, 2024