Law: Sales Tax Act, 1990

Section: 38,40A

Sales Tax Act (VII of 1990)---Ss. 38 & 40-A---Order of Collector, dated 21-9-2002 authorizing all Deputy Collectors/Assistant Collectors to have access to premises, stocks and accounts of assessees within area of their jurisdiction---Validity---Such order neither made specific mention of whether such authorized officer could take records into custody nor specified/particularized names of assessees, whose premises and accounts could be visited---Such omnibus order without making selection of a unit to be visited at a senior level, would be abused by subordinates, who might arrogate to themselves power to do anything that they wished---Action under S.38 of Sales Tax Act, 1990 tending to dovetail into operation under S.40-A thereof must be curbed, unless action was actually intended to be taken under S.40-A after fulfilling all its requirements---Principles. Master Enterprises v. Federation of Pakistan (88)Tax-I/SC/03 and Ehsan Yousaf's case Writ Petition No.19482 of 2000 ref. DECISION/FINDINGS JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---This complaint alleges maladministration against Assistant Collector (Audit-III), Sales Tax and other officials of the Collectorate of Sales Tax, Lahore for illegal entry into and search of the complainant's premises, forcible resumption of various records and subsequent illegal proceedings against him. 2. Facts of the complaint are that on 28-12-2002 a team of Sales Tax officials headed by Ms. Naureen Ahmad Tarar, A.C., Sales Tax visited the complainant's business premises and asked for business records on the pretext that the unit was not registered with the Tax Department. Not accepting complainant's explanation that it was indeed a registered unit, the respondents searched the premises, breaking open locks and almirahs. Thinking that some burglars were at work the management informed the police whom upon arrival the respondents informed that they were Sales Tax Officers on an official visit. The policemen, went away but saw the locks broken. The Tax officials seized and took away the records and also illegally detained one of their employees in the office of the Collector. On a complaint made to him about the…

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