Law: Sales Tax Act, 1990

Section: 38,39,40,40A

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

Section: 2(c),37,38,39

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---S. 38 [as amended by Finance Act (IX of 1996), S.39 [as omitted by Finance Act (IX of 1996)], 40 & 40-A [as inserted by Finance Act (XII of 1994) and amended by Finance Act (IX of 1996)]---Constitution of Pakistan (1973), Art, 199---Constitutional petition---Seizure and search by authorized officer---Amendment of S.38, omission of S.39 and addition of S.40-A in the Sales Tax Act, 1990 despite provisions of S.40 of the said Act as originally framed, therein---Effect---Such amendments have brought more misery to tax-payers by giving rise to complaints by registered persons with reference to their Constitutional rights and guarantees respecting person and property---Conferring such un­controlled power is against Constitutional requirement of separation of executive from judiciary---High Court recommended for revival of original Ss. 38, 39 & 40 and repealing of S.40-A, Sales Tax Act, 1990. (b) Sales Tax Act (VII of 1990)--- ----S. 38 [as amended by Finance Act (IX of 1996)], Ss. 40 & 40-A [as inserted by Finance Act (XII of 1994) and amended by Finance Act (IX of 1996)]---Provisions of Ss., 38, 40 & 40-A of Sales Tax Act, 1990--­Interpretation---Provisions of S.38 of the Act, meant only to authorize officer to have access to premises, accounts or record of a registered person---Purpose of such provisions was nothing, but to give, such visit a legal cover---Section 38 of Sales Tax Act, 1990, if read with Ss. 40 & 40-A thereof, contemplated a routine visit by authorized officer---Only on such visit without previous planning/intention of taking into custody any particular material or documents, authorized officer might take into custody books of accounts etc. required for any inquiry or investigation, in any tax fraud, if found there---Provisions of S.38 of Sales Tax Act, 1990 were mere enabling provisions and had nothing to do with regular search and seizure, which could only be done under S.40 and in emergent case under S.40-A of Sales Tax Act, 1990---General provisions of S. 38 of Sales Tax Act, 1990 could not be made to circumvent or override Constitutional guarantees of an individual particularly under Art.…

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