The Federal Board of Revenue (FBR) may initiate criminal proceedings under section 33A of Sales Tax Act, 1990 against tax officers/officials of the Inland Revenue for committing an act that results in undue benefit.
Following is the text of section 33A of the Sales Tax Act, 1990:
33A. Proceedings against authority and persons.–(1) Subject to section 51, the Board shall prescribe rules for initiating criminal proceedings against any authority mentioned in sections 30 to 30DDD, including any officer or official subordinate to the aforesaid authority, who wilfully and deliberately commits or omits an act which results in undue benefit or advantage to the authority or the officer or official or to any other person.
(2) Where proceedings under sub-section (1) have been initiated against the authority or officer or official, the Board shall simultaneously intimate the relevant Government agency to initiate criminal proceedings against the person referred to in sub-section (1).
(3) The proceedings under this section shall be without prejudice to any other liability that the authority or officer or official or the person may incur under any other law for the time being in force.
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