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MESSRS HAQ COTTON MILLS (PVT.) LTD. THROUGH PROPRIETOR versus CHAIRMAN, CENTRAL BOARD OF REVENUE AND 2 OTHERS

Section 40A & 40 Constitution of Pakistan (1973), Article 199 Constitutional Application No warrant was sought for the required search and recovery without guarantee, did not produce a written statement based on the records filed by the Collectorate Assistant Collector. Was. Certainly there is a danger that under section 40A of the Act, records or equipment may be removed before the search can take effect, there is no doubt that section 40A of the Act faced a situation where the law Need to be transferred. However, it was subject to the conditions set out in section 40A, Sales Tax Act 1990, the involuntary action of the collector in conducting a raid on the premises of the applicant and the subsequent action by the authorities illegal, outlawed and Was declared illegal. Without lawful authority by the High Court divorce advocates from Naseerabad lawyer