KAY CHEMIST, KARACHI versus COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (APPEAL), KARACHI-III
Section 18 Sales Tax Act (VII of 1990), Sections 38, 40 and 40A Criminal Procedure (V9 1898), 96, 103 and 165 Central Excise Rules, 1944, Rr 197, 120, 126 and 226 Section RO 574 (I) ) / 2002 Dated 31 8 2002 Section RO 543 (I) / 75 Dated 8 5 1975 CEGO No. 1 2003 to 2003 STGO 9 How to find and arrest a search without warrant or statement Print and Inspection can be printed. The authority of taxpayer premises was unauthorized and illegal and could not be called mere inspection under R 197 of the Central Excise Rules 1944 because access to free access was restricted under R 197 of the Central Excise Rules 1944. Inspection of buildings, plants, machinery and stock, and checking of accounts and records, etc. But only for the purposes of examining the accuracy of any return offered under these Rules, or to disclose any details which are necessary for the purposes of the Act or the Central Excise Rules. Reading 197 Rolls Beer, 1944 did not give the impression that it gave the raiding, search and seizure powers to the appropriate officer, the powers of search and seizure were granted under R 201 of the Central Excise Rules 1944, The Excise Act was read with section 18 of 1944. Provided that all searches made under this Act or rules and regulations made thereunder and all arrests made under this Act shall be conducted in accordance with the provisions of the Criminal Code 1898, with searches and arrests made under this Code. Neither the relevant detection agency had been obtained. There was no record of a search warrant from the magistrate nor any suspicion of the removal of the goods by them. d un
