Article A 40A, & 40 and Constitution 38 Constitution of Pakistan, Article 1 (185 ()) of the tax authorities, without obtaining a warrant, sales tax raids, the tax evasion records during the search and The documents seized by the tax authorities led to a raid. The applicant seized the computer record along with the company's cover and manual and then issued a show cause notice for the recovery of the deferred sales tax, directing the constitutional applications filed by the applicant company and the tax authorities before the High Court. It was dealt with that the High Courts were not the forum to conduct a thorough investigation and decide on the facts of the case and both parties could contest their complaint before the Appellate Officer of the company, under section 40 of the Sales Tax Act, 1990. The kill should be done after obtaining a warrant from the magistrate. And if the raids were made under Section 40A of the Sales Tax Act 1990, the tax ethos should give reasons as to why it was caught that record would be deleted. No such reasons were given in the notice given by the tax authority in the present case. The raid by the relevant authorities was illegal, without mentioning the reasons for the justification and without an emergency request for admission to the premises. To consider whether the matters raided under Sections 38 and 40A of the Sales Tax Act 1990 (i) the Collector Sales Tax and Central Excise (Enforcement) and another v. Messrs. Whether or not they were under certain court parameters. ) Ltd. 2005 PT
