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MEGNA TEXTILE MILLS versus COLLECTOR OF CUSTOMS


Sections 40, 40A and 38 of the Code of Criminal Procedure (v. 1898), Chapter VII, (Sections 94 to 105), Sections 96 and 97 of Pakistan (1973), Article 199 Constitutional Petition with or without Search for Warrant Procedure and the principles imposed under Section 40 Sales Tax Act 1990 were to be applied under the provisions of Chapter VII, it was possible to obtain a criminal code of conduct related to the search and seizure without a warrant, from the post of Sales Tax Officer / Assistant Collector. Don't be down There were reasons for believing in sales tax that a document that was required for investigation purposes or proceedings could be hidden or removed before a search could take effect under Section 40, Sales Tax Act 1990. May be, after a statement expressing such belief in a statement, said that the officer may have reason to search for documents or items provided the transcript of the statement with reference to the location of the search Should go Provided by Section 40A (2) of the Sales Tax Act 1990, no material has been shown in the present case, which reflects the assumption of the Assistant Collector for sales tax, without the warrant and extraordinary search procedure. Is for adoption. It can be prosecuted under Section 40A of the section 40A of the Sales Tax Act 1990 but was asked to copy in the form of a written statement on the basis of the belief that the proceedings initiated. The tent was. The search and seizure by government officials that had to be done in a particular way was not done in accordance with the law, it had no legal value.

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