----Documents procured through illegal searches and seizures could not be used for burdening the taxpayers with any liabilities.
----Record and documents which have been seized through an illegal raid and search cannot be used in any manner whatsoever.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs MULTAN ENTERPRISES (PVT.) LTD., MULTAN
Vs SUPERINTENDENT, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, F.B.R., MULTAN and others |
Sales Tax--- |
Documents---record |