The Islamabad High Court (IHC) has dismissed a writ petition filed by a former IB director general, Brigadier (retd) Imtiaz Ahmed, against issuance of a show cause notice to him by the FBR for holding a benami house.
The former IB chief was acquitted by an accountability court of the charges of having moveable and immovable properties beyond his known sources of income. However, later, the FBR served a notice on him under the Act of 2017 for keeping a precarious house under a front.
IHC Judge Justice Muhammad Azam Khan in his order noted that both the offences are different in nature and under different statutes, as the offence under the National Accountability Ordinance (NAO), 1999 is pertaining to the property beyond his known source of income, while under the Act of 2017, the offence is distinct by being beneficiary for a benami transaction.
"Since the offences are distinct, the petitioner's accusation in both cases do not constitute double jeopardy," said the order. Hafiz Ahsaan Ahmad Khokhar Advocate represented the FBR while FBR commissioner benami zone also argued before the IHC single-member bench.
The judgement noted that the word "benami" means without a name, nameless or fictitious. Benami transaction is used to denote a transaction which is really done by a person without using his own name but in the name of another.
"In the present case, the Impugned Notice was issued by the Respondent No 1 [FBR] to the Petitioner [ex-IB chief] under Section 22 (2) of the Act of 2017, to show cause regarding the Subject House and as to why such property should not be treated as a benami property.
"A similar notice was issued to Respondent No2 (straw owner) wherein it was mentioned that upon inquiry from the CDA [Capital Development Authority], it was confirmed that the property was transferred in June, 1999 and the Subject House is still in his name.
"The CDA also confirmed that the Respondent No2 has executed a General Power of Attorney in favour of the Petitioner [ex-IB chief]. The notice further reveals that the property has always been in beneficial use of the Petitioner and the rent proceeds of the Subject House were always collected in the form of cash by the petitioner."
According to the notice, the tax declarations filed over the years showed a financial health that did not warrant purchase of such an expensive property and the straw owner became approver against Brigadier (retd) Imtiaz Ahmed in the proceedings initiated by the NAB. "The Respondent No2 [straw owner of the house] conceded the benami arrangement of purchase of this particular property among others," said the order.
The order noted that the petitioner [ex-IB chief] should have contested the FBR notice by submitting a reply before the relevant authority under the Act of 2017the Adjudicating Authority/Adjudication Committee.
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