P L D 1975 Lahore 1442 (PLP)

The petitioners firm deals in the process of dyeing and printing of cloth in Gujranwala and is liable to excise duty under the Excise Law. The petitioners claim to have stored cloth in a godown of Sarfraz Colony after having cleared the duty. On 10th October 1974, respondent No. 1 lodged an F. I. R. with the Superintendent of Police, Special Police Establishment, Lahore, under section 420/468/471/379/ 406, P. P. C. and section 512) of the Prevention of Corruption Act in connection with the evasion of excise duty against the proprietors of Zeenat Textile Printing Works, Gujranwala, which the petitioners claim to be a different firm. On 13th November 1974, Sh. Muhammad Javed, Magistrate First Class, Gujranwala. sealed the petitioners godown. On the following day Qasim Ali Beg, Sub‑Inspector of Police Special Police Establishment, came to the premises of the petitioners and informed them that Mr. Shafi uz‑Zaman, M. I. C. wanted them to come to the godown. Haji Sheikh Ghulam Nabi one of the partners of the Firm went to tile godown and saw Shaft‑uz‑Zaman Magistrate and the police officers there, who had already opened the godown and were making search of it. He was told on his asking that the reason will be disclosed later. An inventory was prepared and copy of it was given to the petitioner vide Annexure "P‑2". On 15th November 1974, the petitioner submitted an application to Mr. Shafi‑uz -Zaman, M.

1. C. wherein details of the cloth were mentioned and it was submitted that the cloth had nothing to do with Case No. 99 dated 10th October 1974, since the grey cloth was the property of dealers who had sent it to the petitioners for processing and the processed cloth had been cleared from the petitioners' factory after payment of duty. This application of the petitioners was not entertained by the Magistrate.

2. On 16th November 1974, the cloth had been handed over to Super intendent, Central Excise and Land Customs (respondent No. 2). He wash also approached but no information could be had from him about the custody of the property. The petitioner has challenged the search and seizure of the property by the petition under Article 199 of Constitution of Islamic Republic of Pakistan (1973).

3. The case has been heard at length. The stand of the learned‑ Advo cate‑General was that seizure was made under section 550 of the Code of Criminal Procedure. Mr. Shafi‑uz‑Zaman, M.

1. C,, who was present in Court, submitted that be just attested the inventory but bad not taken the goods in custody under section 550, Cr. P. C, Mr. Zia Mahmood Mirza, Standing Counsel for the Government of Pakistan was sent for because the Advocate‑General could not represent the Central Government. Mr. Mirza, has submitted documents with the written statement and has taken the stand that action for search of premises and seizure of the goods has been taken under the Excise Law. Reference is made to the first application Exh. R. 1) submitted by Mr. Mumtaz Ali Khan (respondent No. 1) which does not show as to whom it was addressed, but it mentions that certain goods bad been taken away from the factory and information hart been received that they were lying on G. T. Road. Request was made by this application that a Magistrate may be deputed, This application is dated 13th November 1974. Exhibit R. 2 is Fard seal which mention "State v. Nemo Case No. 99 dated 10th October 1974 under sections 420. 468, 471, 379 and 406, P. P. C. and section 5 of the Prevention of Corruption Act, 1947, P: S. P. E., Lahore." It mentions : In the presence of the followed, witnesses godown of Messrs Shaheen Calico Printing Works, situate at Sarfraz Colony, G. T. Road, Gujranwala, is being sealed on account of lack of time. Checking of the goods shall be made tomorrow. This document is signed by Mumtaz Ali Khan, Inspector of Police and is witnessed by Mark Abdul Majid, Mirza Qasim Ali Beg, Muhammad Booda, Muhamma.d Afzal Khan A. S. 1. and Ghulam Rasool having been attested by Sh. Muhammad Javed, M. I. C. on 13th November 1974. Annexure R‑3 ix another application addressed to no body by Mumtaz Ali Khan mentioning that on 13th November 1964 godown of Messrs Shaheen Calico Printing Works situate in Sarfraz Colony on G. T. Road, Gujranwala, was sealed. in the presence of Sh. Muhammad Javed M. I. C. The goods have to be checked. ,The Magistrate may be deputed. This application is dated 14th November 1974. The Order on it by the A. D. C. (G) is that the "Duty Magistrate of the current week to do the needful". Exh. R. 4 relates to the Proceedings taken by the Magi(‑‑'rate along with the police. Brief facts are mentioned as under :‑‑ "Today on 14th November 1974 at 10‑40 a.m. Mumtaz Ali Khan, Inspector Special Police, Lahore, has produced the order rig A. D. C. (G), Gujranwala. At this time the Presiding Officer is recording evidence of witnesses in a murder Enquiry. The publication may be presented at 12 noon". At 12‑00 the Magistrate proceeded along with the S.I in a car to the premises. At 12‑30 in the presence of Mumtaz Ali Khan Inspector

11. S. P. E., Lahore, godown of Messrs Shaheen Calico Printing Works, which was sealed from the southern side by Sh. Muhammad Javed M. I. C. on 13th November 1974, was opened. The cloth was lying in five rooms of the godown. All the rooms were locked from inside, and the seal was affixed outside the room closing all other rooms. All the rooms were opened and representative of Shaheen Calico Printing Works was sent for. At 3 p.m. Haji Ghulam Nabi appeared on behalf of Messrs Shaheen Calico Printing