MESSRS IHSAN YOUSUF TEXTILES (PVT.) LTD., FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act 1990 Sections 38, 40 and 40 of the Federal Tax Ombudsman's Ordinance of Office of Establishment (2000VXXV), Section 2 (3) and 9 authorized officers to access locations, stocks, accounts and records. Excessive use of force and harassment Company directors and staff for investigative audit purposes, sales tax, income / tax related to current and past years after each closed door and door knocker were searched for these documents. And take over the accounting record. In sections 38, 40 and 40A of the Sales Tax Act 1990, when viewed against the actual course of events, it was clearly pointed out that this was not a visit to the competent officer or his team as required under Sales Section 38. The department has claimed. The Tax Act, 1990, but it was a search of the business premises that stated why the locks of the doors and drawers were broken or ordered to be broken open, without a statement seeking section 40A of the Sales Tax Act 1990 In the present case, the department should have acted on it if the law was to find a way to find out the law, as a result there were several audits or the company paid the tax demand. ? Or the complainant did not have any track record of resisting any audits to fight cases in the grievance-related forums, and he exceeded the law, even leading the team, the assistant collector sales tax, The compulsion was so high that shift workers from outside the factory premises were not allowed to leave when the search was in progress and were taken into custody from the factory premises.
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