The officer authorized under the warrant under section 40 did not remove the goods or other records from the premises of the registered person; under section 40, sales tax act, 1990, a warrant was required from the magistrate only when the officer of the department entered the premises. Is. Due to the search officer of the department of a registered person neither received any record from the premises of the registered person nor searched the premises. In section 40 of the Act only letters were issued when a document or other material was discovered in the premises, the registered person could not work on the purchase of records, which the officer of the department had with his sole agent. The first was obtained because it was stated that the sole agent did not attack the purchase of records at any forum, and secondly, the general manager of the registered person was a witness to the inventory, which was filed by the department. Assisted with the officer. Record purchase
Related judgments — Lahore High Court Lahore, 2009
