Law: Sales Tax Act, 1990

Section: 38,40A,40

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---Ss. 40-A, 40 & 38---Constitution of Pakistan (1973), Art.199---Constitutional petition---Search without warrant---Officials of the department purporting to act under Ss. 38/40, Sales Tax Act, 1990 conducted raid at the premises of the petitioners to search for some documents, which, were consequently seized and taken into possession---Validity---Documents purported to be a "statement of belief" did not at all contain the statement as required by S.40-A(1) of the Sales Tax Act, 1990 and search was conducted and documents were removed in clear violation of the said provision---Requirements to be fulfilled and procedure to be followed for such raid, search and seizure elaborated---High Court allowed Constitutional petition and declared that the proceedings of raid, search and seizure of record from the premises of the petitioners were illegal and without lawful authority and of no legal effect---Department was directed to immediately return the said record and other articles so seized to the petitioners in these cases---Documents or their copies shall not be used against the petitioners in any proceedings---High Court, however clarified that the department would be at liberty to act strictly in accordance with law upon fulfilment of the conditions laid down therein---Principles. Officials did not obtain any search warrant in the manner prescribed in section 40 of the Sales tax Act, 1990 and purported to act under section 40-A of the Act. None of these documents constituted even remotely compliance with the provisions of law. Requirements of section 40-A of Sales Tax Act, 1990, are as follows:-- (i) Any Officer of Sales Tax not below the rank of an Assistant Collector of Sales Tax has reasons to believe. (a) that any documents or things which, in his opinion, may be useful for, or relevant to, any proceeding under the said Act are concealed or kept in any place; and (b) that there is a danger that they may be removed before a search can be effected under section 40; (ii) he may, after preparing a statement in writing of the grounds of his belief for which search is to be made, search or cause search to be made for such documents or…

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