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The Federal Constitutional Court (FCC) has declared that tax authorities may conduct raids without prior notice.
Justice Aamer Farooq issued the ruling in a case concerning tax raids. The judgement stated that under the law, tax officials may carry out a raid at any time and at any place without advance notice.
The court made it clear that it cannot insert into the law any condition that Parliament has not enacted. It further held that no prior case against a taxpayer is required before conducting a raid.
According to the judgement, Parliament has granted wide powers to tax authorities to ensure effective enforcement of tax laws. Tax officials are fully authorised to take into custody computers, documents and accounts during such operations.
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