JAMAL PIPE INDUSTRIES (PVT.) LTD. versus SUPERINTENDENT INTELLIGENCE
Article 40 & A 40 Constitution of Pakistan, Article Constitution Constitution Constitution Constitutional Appeal Search and Seizure Without a Warrant by the Sales Tax Authority The applicant's position was that the Sales Tax Authority raided and searched the premises without a warrant. The private records of a warrant were seized without the applicant in violation of the provisions of section 40A and 40 of the Lee Tax and Sales Tax Act of 1990, astonishing some of the resistance in the legitimate search made by the sales tax authorities And there was a certain amount of coercion involved. In the present case, by means of an evaluation of the hide-or-seek, the team, in the present case, consisted of only two people and such a raid was not large enough to form a raiding party. Include outside deployments to prevent anything from happening. Withdrawn and the examiner's finance manager's statement suggesting that no power or coercion was used to obtain the prize, it appears that sales tax officers, unable to provide sales tax records. , Took the private record that was available to suggest nothing was available so that such a private record was hidden to avoid detection. The search and seizure made by the Sales Tax Authorities was not in contravention of the provisions of Section 40A and 40 of the Sales Tax Act, 1990. The constitutional application was dismissed under the circumstances.
Related judgments — Lahore High Court Lahore, 2013
