Finance Act 2018 has given protection to the past actions of the Directorate General Intelligence & Investigation of Inland Revenue which would result in restoring proceedings against persons involved in sales tax evasion and cases framed under the Anti-Money Laundering Act (AMLA) 2010.
Sources told Business Recorder here on Tuesday that a fresh SRO may be required to clarify the powers of I&I IR. The FBR has always pleaded the case that the powers given to the intelligence agency under SRO 611 have been issued rightly, but the matter was challenged in court, FBR official said.
They added that the Directorate General Intelligence & Investigation Inland Revenue would have the authority to initiate proceedings against persons under the AML Act.
Under section 30A of the Finance Act 2018, Directorate General (Intelligence and Investigation) Inland Revenue shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board may, by notification in the official Gazette, post. (2) The Board may, by notification in the official Gazette, specify the functions and jurisdiction of the Directorate General and its officers; and confer the powers of authorities specified in section 30 upon the Directorate General and its officers.
Under the Finance Act 2018, notwithstanding any omission, irregularity or deficiency in the establishment of or conferment of powers and functions on the Directorate General (Intelligence and Investigation), Inland Revenue and authorities specified in section 30A, all orders passed, notices issued and actions taken, before commencement of the Finance Act, 2018, in exercise or purported exercise of the powers and functions of the officers of Inland Revenue under this Act by the Director General (Intelligence and Investigation), Inland Revenue or the authorities specified in section 30A shall be deemed to have been validly passed, issued and taken under this Act, it added.
The power to the Directorate General Intelligence & Investigation (DG I&I) of Inland Revenue were issued through SRO611, which was declared illegal by the Single bench of Lahore High Court (LHC) in January 2018.
It is reliably learnt that the divisional bench of the LHC has set aside the judgment of the single bench.
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