Law: Sales Tax Act, 1990

Section: 38,38A,40,40A

Law: Constitution of Pakistan, 1973

Section: 185(3)

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 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 referred as the Act,…

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