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, 1990). It is stated that they seized and secured various documents and records of the respondent-industries with them, in violation of the requirements of law and acted contrary to the provisions of the Act, 1990. Precise relief sought in both the .petitions related to the declaration of act of petitioner No.3, in raiding the respondents' pr...