Law: Sales Tax Act, 1990

Section: 3

Law: Qanun-e-Shahadat (10 of 1984)

Section: 1(2)

(a) Sales Tax Act (VII of 1990)---S. 3---Qanun-e-Shahadat (10 of 1984) Art.1(2)---Scope of tax---Third party record---Levy of sales tax by alleging evasion of sales tax by concealment of taxable supplies on the basis of third party record---Taxpayer contended that case of Revenue was based on alleged record retrieved/seized from third party, who was allegedly one of the distributors of the taxpayer, which was never produced before either the adjudicating officer or the First Appellate forum and the taxpayer could not be taxed on the basis of record of the third party specially in circumstances when no one had appeared to prove such record and its relationship with the taxpayer---Validity---Admittedly, raid was conducted on the third party without a warrant---Revenue failed to point out any provision in law under which circumstances such raid could be equated to that of another party---Such documents could not be used even against third party itself then it would not be logical and would be devoid of any common sense as to how such documents could be used against a third party which was neither executants nor author of those documents---None of the documents seized from the third party could be used against the taxpayer. 2005 SCMR 1166; 2007 PTD 1351; 2004 PTD 1731 and 2007 PTD 2356 rel. (b) Sales Tax--- ----Documents procured through illegal searches and seizures could not be used for burdening the taxpayers with any liabilities. 2005 SCMR 1166 and 2007 PTD 1351 rel. (c) Sales Tax--- ----Record and documents which have been seized through an illegal raid and search cannot be used in any manner whatsoever. 2004 PTD 1731 and 2007 PTD 2356 rel. (d) Sales Tax Act (VII of 1990)--- ----S. 3---Qanun-e-Shahadat (10 of 1984) Art.59---Scope of tax---Search and seizure---Proof of documents---Documents which have been procured during the raid, search and seizure have to be proved in accordance with law i.e. Qanun-e-Shahadat, 1984---Either the author of the document or the person who is well aware of the documents and has been associated with execution or preparation of these documents has to appear before the Court or adjudicating forum to prove the same. (e) Sales Tax Act…

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