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COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ENFORCEMENT) versus MESSRS MEGA TECH (PVT.) LTD.

Sections 40, 40A and 38 Search without Warrant In the absence of any and all legal provisions contained in this Section 40, Sales Tax Act 1990, the validity of the Act under Section 40A, Sales Tax Act 1990 Assumes powers under Section 40A. The firm belief in this was that it did not give the authorized officer unlimited and unrestricted powers to search or provide any documents for any reason, and to obtain any search warrant from an anonymous complaint against the company, tax evasion Was not charged. A credible information must be directly linked to the strong circumstances of an officer to form such opinion, in direct connection with the matter and to the law and procedure of the department in connection with the search for a guaranteed endorsement. Requirements must be followed. divorce advocates from Dadakhel lawyer