Law: Sales Tax Act, 1990

Section: 40

Law: Federal Board of Revenue Act, 2007

Section: 4(1)(i),(2)

Law: Criminal Procedure Code (V of 1898)

Section: 84,94,98,103

JUDGMENT The Judgment of the Court was delivered by Ayesha A. Malik J. - The Petitioner seeks a declaration that search and seizure conducted by Respondent No.3 on 2-12-2008 is illegal and all actions taken are contrary to the mandate of the law. 2. The case of the Petitioner is that a search was carried out on 2-12-2008 by Respondent No.4 on the business premises of the Petitioner and during the process of search, business records, documents and computers were removed from its premises. Learned counsel for the Petitioner argued that the Petitioner has challenged this search and seizure as it was done without a proper warrant and without fulfilling the requirements of Section 40 of the Sales Tax Act, 1990 ("Act"). Learned counsel argued that the search warrant relied upon was issued under Section 40 of the Act read with Section 84 of the Criminal Procedure Code, 1898 ("Cr.PC") for searching the business premises of the Petitioner. Learned counsel further stated that it was issued in the name of Jawad Zafar Malik, Assistant Collector, Sales Tax and Federal Excise, Gujranwala. The SHO Police Station Saddar, Jhelum endorsed the Warrant which was issued by the Magistrate 1st Class, Sheikhupura. Learned counsel argued that the search Warrant was issued in favour of Respondent No. 4, however, the search was conducted by Respondent No.3. Learned counsel argued that Respondent No.3 was given permission to conduct the search by Respondent No.4 which is not permissible under the law. Learned counsel further argued that Respondent No.3 does not fulfill the criteria of being an officer of sales tax for the purposes of the search warrant as he belongs to the Sialkot Region whereas the Petitioners premises are located in Jhelum. Learned counsel argued that Respondent No.3 was competent for the purposes of Sheikhupura, Gujranwala, Faisalabad and Sialkot in terms of SRO 547/2008 dated 11.6.2008 but he was not competent for the purposes of conducting search on the premises of the Petitioner which premises fell within the jurisdiction of Regional Sales Tax Office, Rawalpindi. Learned counsel further argued that the search warrant was issued by Magistrate 1st Class, Sheikhupura…

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