GHULAM HASSAN vs FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad Ss — 2021 PTD 1379 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1379 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: GHULAM HASSAN vs FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad Ss
Subject matter: Service
Provisions referred to: S. 38; S. 40; Sales Tax Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

GHULAM HASSAN VS FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad Ss.40 & 38---Searches under warrant---Parameters---Access to premises of registered persons---Nature and exercise of powers under Ss.38 & 40 of the Sales Tax Act, 1990---Limits to jurisdiction of officers under S.38 of the Sales Tax Act, 1990---Obtaining of custody of records / documents of registered persons by sales tax officers---Scope---Purpose of visit of Departmental officers to premises of taxpayer under S.38 of Sales Tax Act, 1990 was to see whether proper records under the Act and Rules and Regulations thereunder had been maintained or not and for such visit, officer(s) must be authorized in this regard and must produce copy of such authorization before commencing inspection---Visit under S.38 of Sales Tax Act, 1990 must be confined to inspecting record and documents available in plain sight or such as may be voluntarily made available for inspection by person present on premises and only such records could be taken into custody by Department---Departmental officers had no power under S.38 of Sales Tax Act, 1990 to compel production of any record or document that was not in plain sight or had not been voluntarily made available to them; and any record taken into custody under compulsion could not be used for any purpose whatsoever by Department---Any action in contravention of such parameters would be wholly illegal and void---Section 40 of Sales Tax Act, 1990 provided procedure for search and seizure and as such controlled S.38's empowerment for access to record---Section 38 of Sales Tax Act, 1990 was merely an enabling provision and had nothing to do with regular search and seizure which could only be done as per S.40 of Sales Tax Act, 1990.

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