Law: Sales Tax Act, 1990

Section: 40A,40,38

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (VII of 1990)---S. 40-A, 40-& 38---Constitution of Pakistan, Art. 185(3)---Alleged evasion of sales tax---Raid/search conducted by tax authorities without obtaining warrant from Magistrate---Legality---Confiscation of record and documents of tax-evader during raid---Tax authorities conducted a raid on premises of petitioner-company and took away manual as well as computer record and then issued a show cause notice for recovery of alleged evaded sales tax---Constitutional petitions filed before the High Court by petitioner-company and tax authorities were disposed of with the direction that superior courts were not the forum to adjudicate upon questions of fact by making thorough investigation and both the parties might contest their grievance before the adjudicating officer---Plea of petitioner-company that raid under S. 40 of Sales Tax Act, 1990 should be made after obtaining warrants from the Magistrate, and if raid was made under S. 40A of Sales Tax Act, 1990 reasons should be given by tax authorities as to why it apprehended that record would be removed; that in such reasons had been given by tax authorities in the notice given in the present case---Validity---Without mentioning reasons and plea of emergency for entry in the premises, raid by concerned authorities without taking permission from the Magistrate was illegal--- Supreme Court granted leave to appeal to consider whether raids conducted under Ss. 38 & 40A of Sales Tax Act, 1990 were within the parameters specified by the Supreme Court in the s of (i) Collector of Sales Tax and Central Excise (Enforcement) and another v. Messrs Mega Tech (Pvt.) Ltd. 2005 PTD 1933, (ii) Collector of Sales Tax and others v. Messrs Food Consults (Pvt.) Ltd. and Messrs Diplex Beauty Clinic 2007 PTD 2356, and (iii) Federation of Pakistan through Ministry of Finance Islamabad v. Master Enterprises (Pvt.) Ltd. and others 2003 PTD 1034; and whether documents seized during an illegal raid could be used against the alleged tax-evader in any manner to his disadvantage. Collector of Sales Tax and Central Excise (Enforcement) and another v. Messrs Mega Tech (Pvt.) Ltd. 2005 PTD 1933; Collector of Sales Tax…

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