Law: Sales Tax Act, 1990

Section: 25,37,37A,38,40,40A

Law: Criminal Procedure Code (V of 1898)

Section: 96,97,98,99,100,101,102

Sales Tax Act (VII of 1990)---Ss. 25, 37, 37-A, 38, 40 & 40-A---Sales Tax General Order No.1 of 1991 dated 7-1-1999, S.3---S.R.O. 1160(I)/96 dated 6-10-1996---S.R.O. No.232(I)/91, dated 10-3-1991---C.B.R. Letter No.3(14) ST-L and P/2001 dated 21-7-2001---Criminal Procedure Code (V of 1898), Ss. 96, 97, 98, 99, 100, 101 & 102---Constitution of Pakistan (1973), Art.199---Constitutional petition---Petitioner in the present case, was a registered person under Sales Tax Act, 1990 with the Collectorate of Sales Tax at `M'---Superintendent of Sales Tax of Collectorate at "F", in order to seek clarification with regard to the manufacturing unit, took the petitioner into his office, confined him there and thereafter raided the office of his Tax Consultant, took illegally the record of various registered persons---Record was taken into possession without any preparation of list or inventory thereof and thereafter F.I.R. was lodged against the petitioner under S.37(2) of Sales Tax Act, 1990---Petitioner, consequent upon lodging of F.I.R., remained in jail and during this period Collector, Sales Tax "F" initiated audit of the petitioner's firm---Audit report was prepared which was made basis of issuance of show-cause notice---Additional Collector (Adjudication) commenced the adjudication in this respect---Petitioner through the constitutional petition had voiced his grievance against the audit report, show-cause notice and the illegal raid---Validity---Seizing of record and sealing the premises was to be carried out in accordance with the procedure laid down in Ss.96, 97, 98, 99, 100, 101, 102 & 103, Cr.P.C.---Seizure of documents without strict compliance of the provisions of Ss.37-A, 38, 40 & 40-A of Sales Tax Act, 1990 was an act without lawful authority---Raiding the premises of Tax Consultant and resumption of record by the Superintendent Sales Tax "F" was grave deviation of provisions of law as contemplated in Ss.37-A, 38, 40 & 40-A of the Sales Tax Act, 1990---Central Board of Revenue, through its Letter No.3(14) ST-L & P/2001 dated 21-7-2001, had conveyed that no F.I.R. be lodged without prior permission from the Board, but in the present…

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