---Authorized officer to have access to premises, stocks, accounts and records---Access to record, documents, etc.--Income Tax record---Section 38(3) of the Sales Tax Act, 1990 empowered the sales tax department to obtain record from other departments which could validly be used to quantify the tax liability against the tax evaders provided the taxpayer failed to furnish sales tax record requisitioned under S.25 of the Sales Tax Act, 1990.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2012 | MUNSIF KHAN MINHAS, JUDICIAL MEMBER
IKRAM ULLAH GHAURI, ACCOUNTANT MEMBER
Vs COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD AND ANOTHER |
Sales Tax Act (VII of 1990)---
---Ss.38(3) & 25 |
Authorized officer to have access to premises |