Tax authorities can raid without notice, FCC rules

• Judgement observes Section 175 can be invoked for enforcement of any provision of tax ordinance • Ruling refers to use of word ‘enforcement’, implying that a ‘breach’ has occurred • Courts can’t contradict if language of legislation is ‘unequivocal’, Justice Farooq holds ISLAMABAD: The Federal Consti­tutional Court (FCC) ruled on Thursday that tax authorities can conduct raids and searches of taxpayers’ premises under Section 175 of the Income Tax Ordinance (ITO) 2001, even in the absence o...

By none@none.com (Nasir Iqbal)