ISLAMABAD: Federal Constitutional Court (FCC) has remarked tax authorities can conduct raid at any place at any time without giving advance notice. The decision issued by Justice Aamir Farooq said that in order to conduct raid it is not necessary that any case is running against tax payer before. The FCC rejected the plea that the raid conducted without case was illegal. As per decision the court said parliament has given broad powers to tax authorities for implementation of law. The court cannot enforce any such condition in law by itself which was not written by parliament. The court maintained where the language of legislature is clear and unambiguous the courts are not authorized to create reduction or contradiction therein. The court while issuing directive said commissioner will have to tell in writing the raid is being conducted on the basis of violation of which law. Tax authorities are fully authorized to take into possession computer , documents and accounts. Later the court while upholding Sindh High Court decision rejected the appeal plea.








