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A.R.K. TEXTILES THROUGH PROPRIETOR versus FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS


Sections 25, 37, 37A, 38, 40 and 40A Sales Tax General Order No. 1 of 1991 1991, Section 3 of Section R1111 (I) / 96 of Section 6 of 10 1996 Section RO No. 232 (I) / 91, History 10 3 1991 CBR Letter No. 3 (14) STL & P / 2001 Dated 21 7 2001 Criminal Code of Conduct (V9 1898), Sections 9, 97, 98, 99, 100, 101 and 102 Constitution of Pakistan. (1973), Article 199 In the present case the applicant seeking a clarification in relation to the manufacturing unit, was a registered person under the Sales Tax Act 1990, who has the Sales Tax of the Collector of Sales Tax at orate M at. Was. , Took the applicant to his office, imprisoned him and then raided his tax consultant's office, illegally seized the records of various registered persons, without producing any inventory or inventory. FIR was filed against the applicant, and thereafter. Under Section 37 (2) of the Sales Tax Act, 1990 Petitioner, the result was that Lo FIR was jailed, and during this time the collector, Sales Tax \ F the applicant started auditing the firm.

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