ISLAMABAD(National times)- The Federal Constitutional Court (FCC) has ruled that tax authorities are legally empowered to conduct raids at any time without prior notice. The verdict was issued by Justice Aamer Farooq while deciding an appeal related to tax raids. The court held that it is not necessary for a formal case to be pending against a taxpayer before a raid is conducted. The court rejected the argument that conducting a raid without an ongoing case is unlawful. It observed that Parliament has granted broad powers to tax authorities to ensure enforcement of tax laws, and the judiciary cannot add conditions that the legislature has not explicitly included in the statute. The judgment stated that where the language of the law is clear and unambiguous, courts are not authorized to introduce limitations or interpretations that contradict legislative intent. However, the court directed that the commissioner must specify in writing the legal provision allegedly violated before carrying out a raid. The ruling further affirmed that tax officials are fully authorized to seize computers, documents and financial records during such operations. Subsequently, the FCC upheld the decision of the Sindh High Court and dismissed the appeal.