Z & J HYGIENIC PRODUCTS (PVT.) LTD. versus COLLECTOR SALES TAX
Sections 38, 38A, 40 and 40A Criminal Code of Conduct (v. 1898), Sections 98, 98, 99A, 100 and 103 of the Constitution of Pakistan Sales Tax Record, Petitioner, an Manufacturer and a Registered Person, charged The department officials raided the premises of the applicant for no good reason and illegally seized the sales tax record. And it is reasonably believed that the applicant was illegally avoiding the payment of sales tax. And the sales tax record was being deleted. It was also alleged that the applicant's group was involved in heavy theft of sales tax and excise duty where the department officer had reasonable beliefs and serious concerns at the hands of the registered person, such as the removal or removal of the goods. Sales tax records, the requirements of warrants under Sections 96, 98, 99A, 100 and 103, CCPC, may be divided under Sections 38, 38A, 40 and 40A of the Sales Tax Act 1990 and the Department Officer The sales tax officer should not be denied access to the records of the registered person, he had to be included in his notice under Section 38 of the Sales Tax Act 1990, the basis of his belief in the danger which seized him. It was likely that a record of goods or sales tax. Tell the assistant collector two things in the disqualified notice that were removed before searching. That he had reliable information. And that he had sufficient reasons to believe that the applicant had hidden / concealed the documents. And because of the risk of collapse, it usually couldn't be enough because there was no disclosure of credible information about nor to maintain any belief.
Related judgments — Lahore High Court Lahore, 2011
