SYED SHAHBAZ ALI, RIZVI, J. The appellant through this criminal appeal has come up to this Court assailing the order dated 27.10.2021, passed by learned Special Judge (Customs, Taxation and Anti- Smuggling), Lahore whereby the bank accounts of the appellant besides those of Shahid Hanif accused of case FIR No.13/2020 dated 22.06.2020 registered under sections 192-192-A of the Income Tax Ordinance 2001 read with sections 3, 4 and 8 of the Anti-Money Laundering Act, 2010, have been provisionally attached for 180 days from the date of said order.
2. Arguments heard. Record Perused.
3. During arguments, it surfaced that the accounts of the appellant available at Serial Nos.2, 5, 13, 22, 23, 25 and 33 of the list provided by the respondent/Investigation Agency to the learned Court below pointed out by the learned counsel for the appellant are joint accounts titled Suryia Cotton Industries. Shahid Hanif accused mentioned supra also jointly holds the same as per partnership deed of the appellant with the said accused available on file which transpires that the appellant is the owner of 20% of the joint business while Shahid Hanif accused owns 30% share of the same. As per same deed, the accounts are to be operated by all the partners singly or jointly. It is also admitted fact that the appellant is wife of Tahir Hanif brother of Shahid Hanif and during upto date investigation, as per Officer in attendance, it stands established that actually Shahid Hanif accused runs the whole business. Keeping in view the supra mentioned facts, this Court is of the opinion that order under challenge does not suffer from any illegality or impropriety requiring interference by this Court being sought through this appeal. Hence, the same is dismissed.