PAKISTAN CHIPBOARD (PVT.) LTD. versus FEDERATION OF PAKISTAN THROUGH REVENUE DIVISION
Section 40 Constitution of Pakistan, Article 199 Constitutional application sought and occupied by the Sales Tax Authorities under Section 40 of the Sales Tax Act 1990, non-compliance with the terms of section 40 of the Act Effect Petition and subsequent occupation of the same For this purpose, the contents of the premises are such that the search and seizure was carried out without a proper warrant and without fulfilling the provisions of Section 40 of the Sales Tax Act 1990, which is a fundamental requirement of Section 40 of the Sales Tax Act 1990 Was. Inland Revenue should have reasons to believe that a search was necessary to obtain documents or matters related to the pending action department in this case, in the present case, relying on letters issued by the Sales Tax Collector. To show that this department has reason to believe that search is necessary. And the letter which the Department relies on did not meet the provisions of Section 40 of the Sales TA Act, 1990 and admits that no action against the applicant was pending at that time, no order is on record. Was, along with a description and description of what documents the applicant needed, for which the search warrant under section 40 was based on the search warrant. The suggestion was received that the department was still trying to find out whether the applicant was involved in Section 40 of the Sales Tax Act, 1990, when there was a proceeding under the Sales Tax Act only. 1990 A search warrant was issued for which a document or other material was required and the department was instructed to return all records, documents and computer applicants to the constitutional request.
Related judgments — Lahore High Court Lahore, 2015
