2022 PLP 12 (YLRN)

FAHIM AHMED SIDDIQUI, J.

This order will suffice for disposal of the instant bail application filed by the applicant Muhammad Akram Yousuf son of Muhammad Yousuf. The applicant is seeking relief of pre-arrest bail in a case registered against him through FIR No. 678/ DCI/ STFE/ Jinnah Impex/2011 under sections 33(3), (5), (8), (11C), (13), (16) and (18) of the Sales Tax Act, 1990, as his such plea was declined by the Special Judge (Customs and Taxation), Karachi.

2. The factual narrative of the FIR is that the login and passwords of Messrs MAM Business International were being used by some fraudsters to file fake sales returns and issue fake sales tax invoices to generate illegal input tax adjustments/ refunds amounting to Rs. 36,815,821/- used by Messrs Husnain Packages, Multan, Messrs Fazilat Enterprises, Messrs Munazza Enterprises, Messrs S.M. International and Messrs Aghaz Enterprises, Karachi. The illegal and inadmissible input tax have fraudulently been adjusted in the name of units/accused mentioned in FIR from serial numbers 1 to

129. Allegedly, through this practice, a loss to Rs. 10.401 billion was caused to government exchequer. 2(sic). The learned advocate for the applicant and the learned Prosecutor argued the matter at length. After considering their submissions and consulting the available record, I have observed as under: a. The applicant has succeeded in getting interim pre-arrest bail on 15-03-2018 and since then he is in attendance before this Court and nothing on the record to believe that he is not attending the trial Court. b. It is alleged that some of the fake and flying invoices were issued by Messrs Sana Enterprises, which were used by the main accused persons in respect of adjustment of inadmissible input tax. c. It is alleged that the present accused has issued flying invoices, as such the entire case against the applicant rests on documentary evidence; there-fore, there is no chance of tempering with the prosecution evidence. d. Allegedly, it was revealed after investigation that the login and password of Messrs MAM Business International were used by some fraudsters but record is silent about hacking of login and password. e. There are chances of leaking or 'passing off' in respect of the login and password from Messrs MAM Business International, and on this aspect the investigators did not bother to probe. f. Per para 11.14 of the interim final report, the investigator yet not succeeded in tracing out the phone number, device, location and base station of the IP address from where the said invoices are generated. Rather it is revealed from the interim report that PTA is unable to locate the longitude and latitude to pinpoint the address due to lapse of time. g. Per para 11.15 of the interim final report, the real offender, who is behind the generation of fake sales tax invoices, is yet not traced out. h. In these backdrop, it can be said that the case against the applicant needs further probe. Besides, he is a businessman and when documentary evidence is available his arrest will be least beneficial for the prosecution of the case.

3. In view of the above observation, I am of considered opinion that a case of pre-arrest bail has been successfully made out, hence the interim bail order passed in favour of the applicant is confirmed on the same terms and conditions.

4. Before parting, I would like to make it clear that if the applicant after confirmation of pre-arrest bail will not appear before the trial Court and the trial Court is satisfied that the applicant becomes absconder and fugitive to law and trial, then the trial Court is fully competent to take every action against the applicant and his surety including cancellation of bail without making a reference to this Court.

5. These are the reasons for my short order dated 10.-07-2019 and I would like to make it clear that, the above observations are purely tentative in nature and the same are only for the purpose of disposal of instant pre-arrest bail application and would have no impact or effect on either party's case during trial. ADN/M-209/Sindh Bail confirmed.