BAYER CHEMICALS, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 38 and 40 Collector of AR Collector, dated 21 2002 to 2002, allowing all Deputy Collectors / Assistant Collectors to access the premises, stocks and accessory accounts in their jurisdiction. The record is not detained nor the names of any specific / specific assessments whose premises and accounts can be visited, such proportional order at the senior level, without selecting a unit, should be abused by subordinates. Who can boast themselves of the power to do something. That they desire action under section 38 of the Sales Tax Act 1990, under which it will take action under Section 40A, to be banned, as long as it satisfies all its requirements. Do not intend to proceed later under section 40A.
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