STYLO SHOES THROUGH MANAGING PARTNER versus DEPUTY DIRECTOR
Article 199 and Constitution 38 of the Constitution 38 Constitution of Pakistan Article 199 Constitutional Application Under the warrant of access to the premises of the registered person, the search scope petitioner conducted the search on the basis that the department had obtained the applicant's premises warrant on the basis of incorrect information and Neither the inquiry nor the default applicant can be attributed to the search made in the premises of another company also valid under section 38 of the Sales Tax Act, 1990, to the premises of a registered officer Have free access while under section 40 of the Act, the officer who had reason to believe that any item or wad The visa will be useful or related to any proceedings then it may obtain a search warrant from the magistrate and search any place before it. No notice is required under section 38 of the Act. The proceedings under Section 40 of the Sales Tax Act, 1990, the present department, was investigating under the section in the present case under section 38 of the Sales Tax Act, 1990, for which the concerned officer obtained the relevant order from the competent authorities and for this reason On the basis of the information (declaration of the applicant company on its website) the concerned officer obtained a search warrant from the concerned magistrate under the section. 40 of the Act and the law was strictly searched and further information was made on the basis of intelligence, the premises of the other company and the management of the applicant company and stated that the other company was identical, and was a manufac- turing act only. For the second term used in section 40, the location of a third party was included and not limited to the business premises of the registered person or the place of the registered person against whom any inquiry
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