Section 38, Aized and A 40A Collector or officers authorized to access cover, stocks, accounts and records without the authority of the Federal Board of Revenue, and raided, searched by Department of Corrections officials. And took over. Records and other articles were not produced without the fulfillment of the necessary prerequisites of the law that the raiding party was authorized by the Collector or the Federal Board of Revenue, and no search warrant was obtained to search the business premises. , Was raided by a department official. The confiscation of the premises and the seizure of the records in clear violation of any relevant law provisions were illegal and without legal authority and had no legal effect. Consequently, subsequent proceedings were also illegal, including the order of the original adjudicating authority in view of the fact that under section 38/40A of the Sales Tax Act 1990 On the basis of the raid, a trial case was issued which was issued in the possession of the records and documents during the illegal raid. Yet no further grounds were mentioned in the showcase notice. Despite the fact that this raid was made illegal not only with the permission of the Collector or the Federal Board of Revenue but also the Additional Commissioner He had already dealt with the case and closed it, responding to the grievance notice on each case and further proceedings was not justified but the judicial authority also passed the order on the basis of illegal raids and Search documents, records and give
