--Scope of tax---Search and seizure---Proof of documents---Documents which have been procured during the raid, search and seizure have to be proved in accordance with law i.e. Qanun-e-Shahadat, 1984---Either the author of the document or the person who is well aware of the documents and has been associated with execution or preparation of these documents has to appear before the Court or adjudicating forum to prove the same.
| 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 Act (VII of 1990)---
----S. 3---
Qanun-e-Shahadat (10 of 1984) Art.59 |
Scope of tax---Search and seizure |