| Citation(s) |
|---|
| 2007 SLG 1557 2007 SLD 1557 2007 SCMR 1039 |
Supreme Court of Pakistan
C.P.L.A. Nos.535 and 536 of 2006, decision dated: 12-02-2007. (On appeal from judgment of Lahore High Court, Multan Bench, Multan, dated 8-5-2006 passed in writ petition No. 6712 of 2004)
RANA BHAGWANDAS, NASIR-UL-MULK AND SYED, JAMSHED ALI, JJ
Chaudhry Saghir Ahmed, Advocate Supreme Court and, Syed Zafar Abbas Naqvi, for Advocate on-Record Petitioners. Nemo for
Respondents
C.P.L.A. Nos.535 and 536 of 2006, decision dated: 12-02-2007. (On appeal from judgment of Lahore High Court, Multan Bench, Multan, dated 8-5-2006 passed in writ petition No. 6712 of 2004)
RANA BHAGWANDAS, NASIR-UL-MULK AND SYED, JAMSHED ALI, JJ
Chaudhry Saghir Ahmed, Advocate Supreme Court and, Syed Zafar Abbas Naqvi, for Advocate on-Record Petitioners. Nemo for
Respondents
C.P.L.A. No.535 of 2006 CHAIRMAN, CENTRAL BOARD OF REVENUE and otherss
VS
Messrs HAQ COTTON MILLS (PVT.) LTD. BUREWALA C.P.L.A. No.536 of 2006 CHAIRMAN, CENTRAL BOARD OF REVENUE and otherss vs Messrs ALFAZAL COTTON INDUSTRIES, BUREWALA
Law:
Section:
Sales Tax Act (VII of 1990)--- ---Ss. 38, 38-A, 40 & 40-A----Constitution of Pakistan (1973), Art.185(3)---Search of premises---Non-obtaining of search warrants---Effect---Authorities conducted raid on the premises of assessee without search warrants and seized various documents and records---High Court in exercise of constitutional jurisdiction set aside raid proceedings---Plea raised by authorities was that there was no occasion for issuance of any notice to assessee, who would have otherwise removed the goods and required record from the premises---Validity---In absence of any strong belief to such effect, S.40-A of Sales Tax Act, 1990, did not confer unlimited and unbridled powers on authorized officer to conduct search or impound any kind of documents, in absence of any reasonable cause and without obtaining any search warrant from Magistrate---Authorities being fully aware and conscious of the settled law, were not in a position to distinguish and differentiate the dictum laid down by Supreme Court in earlier case, which fully covered the controversy and supported the view taken by High Court---Supreme Court declined to interfere with the judgment passed by High Court---Leave to appeal was refused. Federation of Pakistan v. Master Enterprises (Pvt.) Ltd. 2003 PTD 1034; N.P What Proof Textile Mills (Pvt.) Ltd. v. Federation of Pakistan 2004 PTD 2952 and Collector of Customs v. Universal Gateway Trading Corporation 2005 SCMR 37 ref. Collector of Sales Tax and Central Excise v. Mega Tech 2005 SCMR 1166 fol. JUDGMENT RANA BHAGWANDAS, J. --- Both the petitions for leave to appeal are directed against common judgment of Lahore High Court, dated 8-5-2006 allowing two separate constitutional petitions filed by -Respondent-industries against the -Petitioners. 2. Both the writ -Petitioners are engaged in the business of manufacture and supply of ginned cotton and are registered with the Collectorate of Sales Tax, Multan. On 29-9-2004, Assistant Collector, Sales Tax (Audit), Sahiwal, along with his subordinate staff, raided the business premises of the -Respondents, without complying with the provisions of section 40 of the Sales Tax Act, 1990 (hereinafter…
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