Law: Sales Tax Act, 1990

Section: 38,40,40A

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (VII of 1990)---Ss. 38, 40 & 40-A---Constitution of Pakistan (1973), Art.185(3)---Scheme of the Sales Tax Act, 1990 prima facie emerging from Ss. 38, 40 & 40-A, Sales Tax Act, 1990---Powers conferred by Ss. 38, 40 40-A and others on the competent officers in the said connection required an authoritative pronouncement and it was needed to be determined whether these provisions could be said to be an encroachment on any alleged Constitutional guarantee especially when all Constitutional guarantees were subject to reasonable restrictions imposed by law and question whether High Court could prohibit the direct or direct and se question material in any proceedings under the Sales Tax Act, 1990 of which material had been collected in pursuance of an exercise of powers under Ss. 38, 40 & 40-A of the Act which allegedly suffered from technical defect also required consideration---Leave to appeal was granted by the -Supreme Court to consider the said questions and operation of impugned High Court was suspended. ORDER KHALIL-UR-REHMAN RAMDAY, J.---In pursuance of an allegedly reliable information that Messrs Medora of London and Messrs General Cosmetics were, inter alia, involved in the evasion of sales tax by distributing/supplying taxable goods without paying sales tax thereon and upon receipt of further information that important record of both these units was available in their office located on the 3rd Floor of Nizam Chambers at Fatima Jinnah Road, Lahore and apprehending that the said record would be shifted to some unknown destination, a team of the Collectorate of Sales Tax at Lahore searched the said office on 27-8-2003 and took some record into custody in the presence of some officers of Messrs Medora of London. The said Messrs Medora of London questioned the said action of the said Collectorate through a writ petition filed in the Lahore High Court bearing W.P. No.12309 of 2003. The premises of some other companies had also been similarly searched and those companies also filed similar writ petitions which were all consolidated and decided by the learned High Court through a single judgment announced on 18-10-2004. Some of the…

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