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CHAIRMAN, CENTRAL BOARD OF REVENUE versus MESSRS HAQ COTTON MILLS (PVT.) LTD. BUREWALA

Section 38, 38A, 40 and 40A Constitution of Pakistan (1973), Article 185 (3) Search for premises Non-availability of search warrants Authorities raided the Assisi premises without a search warrant and numerous documents and records were filed in the High Court. The raids were stopped using the seized constitutional jurisdiction. Authorities demanded that no reviewer have any opportunity to issue a notice, which would otherwise have been removed from the premises and, on the assumption of confirmation, the Sales Tax Act of 1990 Section 40A shall, unlawfully and without limitation, search or extend any such documents to the competent officer in the absence of any reasonable cause and without the search of a search warrant from the Magistrate Authorities. No options given. The default law, however, was not to distinguish and contrast the ruling that the Supreme Court had set in the previous case. The dispute was fully covered and the High Court upheld the view that the Supreme Court refused to interfere with the High Court decision. advocate for immigration from Jehlum lawyer