Article A 40A, Constitution & and Constitution Article Constitution Pakistan, Article 1 (185 ()) of the tax authorities obtained the warrant from the Magistrate Legal without the charge of theft / search of the cell tax, during the confiscation and raiding of the records Tax evasion documents Tax authorities conduct a raid. The applicant seized the computer record along with the company's cover and manual and then issued a show cause notice for the recovery of the deferred sales tax, directing the constitutional applications filed by the applicant company and the tax authorities before the High Court. It was dealt with that the High Courts were not the forum to conduct a thorough investigation and decide on the facts of the case and both parties could contest their complaint before the Appellate Officer of the company, under section 40 of the Sales Tax Act, 1990. The kill should be done after obtaining a warrant from the magistrate. And if the raid was done under Section 40A of the Sales Tax Act 1990, the reasons given by the tax writer as to why the arrest was made that this record would be terminated. No such reasons were given by the tax authorities in the notice given in the present case. Without justification reasons and without an emergency request for admission to the premises, printing without the permission of the magistrate by the relevant authorities was illegal. To consider whether the matters raided under Sections 38 and 40A of the Sales Tax Act 1990 (i) the Collector Sales Tax and Central Excise (Enforcement) and another v. Messrs. Whether or not they were under certain court parameters
