Islamabad (Turkey News): The Federal Constitutional Court has issued a significant ruling regarding tax raids, stating that tax officials may carry out operations at any time and at any location without prior notice. According to the court, it is not necessary for a legal case against the taxpayer to be pending for this authority to be exercised.
The judgment, issued by Justice Aamir Farooq, stated that the notion of raids being illegal without a pending case is not acceptable. The court clarified that the Parliament has granted broad powers to relevant authorities for the enforcement of tax laws, and the judiciary cannot impose conditions that the legislature itself has not prescribed.
The written decision further noted that where the law is clear and unambiguous, courts cannot alter its meaning through interpretation. However, the court directed that the commissioner must provide a written explanation specifying which legal provision is allegedly being violated before conducting a raid.
Under the ruling, tax authorities are authorized to seize computers, records, documents, and accounts, provided the actions are carried out in accordance with the law. Subsequently, the court upheld the Sindh High Court’s decision, dismissing the appeal and thereby validating the previous judicial stance.
