Law: Khyber Pakhtunkhwa Sales Tax on Services Act, 2022

Section: 72, 74

Law: Sales Tax Act, 1990

Section: 38, 40

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

Section: 18

Law: Constitution of Pakistan, 1973

Section: 14(1)

(a) Khyber Pakhtunkhwa Finance Act (2013) & KP Sales Tax on Services Act (2022)--- ---Ss. 72 & 74 [Ss. 60 & 62 of 2022 Act] read with Sales Tax Act (1990) Ss. 38 & 40 and Rule 6 of KP Delegation of Enforcement Powers Rules (2017)--- Routine Inspection Access vs. Search under Judicial Warrant---Mandatory Nature of Magistrates Warrant for Coercive Raid.--- Section 72 of the Act of 2013 (Section 60 of the Act of 2022) merely authorizes routine administrative access to business premises for inspection. Conversely, Section 74 of the Act of 2013 (Section 62 of the Act of 2022) strictly governs coercive searches and seizures, requiring a search warrant from a Judicial Magistrate upon reasonable belief. Where the Revenue seeks to execute a coercive raid and seize private records, it cannot bypass the mandatory requirement of obtaining a judicial warrant under Section 74 by taking refuge under \"routine access\" under Section 72 or subordinate rules (Rule 6). A search conducted without a warrant is void ab initio. Ref: Messrs Ihsan Yousaf Textile Mills v. Federation of Pakistan (2003 PTD 2037); Collector of Sales Tax v. Messrs Mega Tech (Pvt.) Ltd. (2005 SCMR 1166); Chairman, CBR v. Messrs Haq Cotton Mills (Pvt.) Ltd. (2007 SCMR 1039); Commissioner Inland Revenue / Directorate of I&I v. Team A-Ventures (Pvt) Ltd. (2026 PTCL 320 Sindh). (b) Qanun-e-Shahadat Order (1984) & Constitution of Pakistan (1973)--- ---Art. 18 read with Art. 14(1) of the Constitution---Admissibility of Evidence---Sole Relevancy Test vs. Statutory Prerequisites & Fundamental Rights---Inadmissibility of Constitutionally Tainted Evidence.--- Relevancy under Article 18 of the Qanun-e-Shahadat Order, 1984, does not serve as the sole criteria for admissibility when evidence is collected through an unlawful and unconstitutional search. General evidentiary rules of relevancy cannot override specific statutory prohibitions (Section 74 warrant prerequisite) or constitutional guarantees protecting dignity and privacy of home under Article 14(1) of the Constitution. Evidence gathered through executive lawlessness partakes the character of a coerced confession and must be…