ISLAMABAD - Justice Qazi Faez Isa’s wife Sarina Isa on Monday informed the Supreme Court that Zulfiqar Ahmed, Inland Commissioner FBR, did not consider documents related to her sources of income. 

She remarked this before a 10-member larger bench of the apex court headed by Justice Umar Ata Bandial and comprising Justice Maqbool Baqar, Justice Manzoor Ahmed Malik, Justice Mazhar Alam Khan Miankhel, Justice Sajjad Ali Shah, Justice Mansoor Ali Shah, Justice Yahya Afridi, Justice Qazi Muhammad Amin Ahmed and Justice Amin-ud-Din Khan which heard the review petitions of Justice Qazi Faez Isa, Supreme Court Bar Association (SCBA), Pakistan Bar Council (PBC) and the provincial bar councils & associations and the petition of Sarina Isa against the apex court judgement on Presidential Reference. 

Sarina Isa submitted that she had provided her employment details in American school in Karachi, agriculture income, rent income and the sale proceed of the house in Karachi to the Inland Commissioner, but he did not consider them. She said that Jehanzeb Khan was removed after eight months as Chairman FBR because he did not authorise and approve to investigate her tax record. 

She informed the court that she and her children were not dependent when properties were purchased and added that Section 116 of Income Tax Ordinance did not require her husband to declare her income and assets in his tax returns. 

Sarina Isa, while arguing her case referred to the statements she had submitted before the Federal Board of Revenue (FBR). Justice Muneeb questioned that were the children adult when the properties purchased.

He asked her that according to one statement money used for purchasing all three properties was her. “But another statement says that for the first property the entire funding was her, and for the second and third properties 50 per cent money was contributed by the children.” Justice Muneeb asked that which one of her statement was true. He said that you had been changing your stance. 

Sarina Isa replied that there was no change of stance. At that Justice Faez stood up and told something to his wife. Justice Muneeb asked the judge to sit down and do not interrupt. “Please sit down thank you,” he asked the judge again. 

She said that under Foreign Currency Ordinance and the Economic Reforms Act and even the Supreme Court order 2018 the foreign currency account holders, whether residents or non-residents had protection and freedom to maintain and transfer the foreign currency but were disregarded by Zulfiqar Ahmed, Inland Commissioner. She said that Zulfiqar Ahmed illegally obtained information of her foreign currency record despite the fact that she had voluntarily disclosed it to the FBR. She further said that Zulfiqar Ahmed violated the law by illegally accessing her banks record. 

Sarina Isa earlier informed the court that she had purchased the UK properties with her own money, and the properties were in her and her children’s name. She said that the properties were from my earning, finances and remittances, which were confirmed from the record of State Bank of Pakistan, United Bank, FBR, Standard Chartered Bank in Pakistan, while in London through the solicitor and the Inland Revenue record. 

She said that seven-judges passed an order on Presidential Reference against her husband, directing FBR to probe her tax record. She said that the order was passed against her and her children without hearing them. Justice Bandial said that FBR could examine her tax returns, but if she wanted then the court or the Supreme Judicial Council (SJC) could examine the record, but her husband was not willing to go to the SJC. 

At that Justice Faez said that he had filed the petition when the Supreme Judicial Council did not proceed on the reference. He said, “I filed the reply of show-cause notices.” He said that while the matter was pending one member of the Council went to Russia to attend the conference, and thereafter Justice Azmat retired, who was also member of SJC. 

Sarina Isa said that her statement was on record when she explained about her properties and the sources of income. She said that the Court had expressed satisfaction over it. Sarina complained that the SC Registrar did not provide her the recording despite the court order. Justice Bandial said that it was on the record, you had made good statement. He said, “We said that you have good material and present it to FBR.” 

During the proceeding, Justice Muneeb noted that the money Sarina Isa remitted was for the children’s education and not to purchase the UK properties. 

However, Justice Mansoor Ali Shah said when there was substantial evidence that Sarina Isa sent money from Pakistan to purchase UK properties then it became irrelevant that for which purpose the money was sent and used.  Justice Yahya Afridi said that no one could stop the petitioner (Sarina Isa) what to do with her money.

The money went to UK from her bank account. “You took it to the United Kingdom for education of your children, but used it also for purchasing the properties,” he said. 

Justice Umar Ata Bandial said, “Money was not transferred through ‘hundi hawala’ but through bank transaction and that all funds belonged to her, so it’s ok.” 

Later, the bench adjourned the hearing till Tuesday (today) for further proceedings.