Law: Sales Tax Act, 1990

Section: 38,40,40A

Law: Constitution of Pakistan, 1973

Section: 4(1)

(a) Sales Tax Act (VII of 1990)---Ss.38, 40 & 40A---Constitution of Pakistan, Art.4(1)---Authorised officers to have access to premises, stocks, accounts and records---Scope---Search and seizure---Provision of S.38 of the Sales Tax Act, 1990 is mere enabling provisions and had nothing to do with regular search or seizure which could only be done in accordance with the provisions of S.40 and in emergent cases under S.40-A of the Sales Tax Act, 1990---General provision of S.38 of the Sales Tax Act, 1990 could not be made to circumvent or over-ride the constitutional guarantees of an individual, particularly those ensured to a person under Art. 4(1) of the Constitution---No one could input motive to legislature but the amendments made in the provisions did allow extraordinary powers to the Sales Tax Officers which were however, definitely subject to constitutional guarantees and their interpretation must conform to the limits prescribed therein. (b) Interpretation of statutes----Where general and a specific provision on a particular subject was available then resort to general provision could not be made to do or sustain the act. (c) Sales Tax Act (VII of 1990)-----Ss.38, 40 & 40A---Authorised officers to have access to premises, stocks, accounts and records---Search and seizure---Provision of S.38 of the Sales Tax Act, 1990 is not by itself search and seizure provision and therefore, must give way to the specific provisions of Ss.40 & 40-A of the Sales Tax Act, 1990. (d) Sales Tax Act (VII of 1990)----Ss.38, 40 & 40A---Authorised officers to have access to premises, stocks, accounts and records---Search and seizure---"Free access"---Connotation---"Free access" to any property of the citizen did not mean search and seizure for the purpose of collecting evidence against him---Such object could only be achieved on observing the codal formalities under Ss.40 & 40-A of the Sales Tax Act, 1990 which ensure respect for the rights of the subject---Search and seizure by state functionaries was the hardest hit on the person, property and self respect of a citizen which could not be assessed to have been granted as a matter of course---Mere allegation of…

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