2015-07-01+28 added-4 removed
What changed in the Sales Tax Act, 1990 on 2015-07-01
Between the version published 2010-06-30 and the one published 2015-07-01, 28 sections appeared for the first time and 4 no longer appear.
Reading this in plain terms: a section appearing for the first time usually means Parliament inserted a new provision. A section disappearing usually means it was omitted. Neither is certain from the text alone, so treat this as a guide to what to check rather than as proof.
New in this version
- section 1: Short title, extent and commencement
- section 3B: Collection of excess sales tax etc
- section 10: Refund of input tax
- section 21A: Active taxpayers list
- section 25AA: Transactions between associates
- section 30B: Directorate General … Internal Audit
- section 30C: Directorate General of Training and Research
- section 30D: Directorate General of Valuation
- section 30E: Powers and Functions of Directorate, etc
- section 37C: Special Judges
- section 37D: Cognizance of offences by Special Judges
- section 37E: Special Judge, etc. to have exclusive jurisdiction
- section 37F: Provisions of Code of Criminal Procedure, 1898, to apply
- section 37G: Transfer of cases
- section 37H: Place of Sittings
- section 37I: Appeal to the High Court
- section 40: Searches under warrant
- section 40C: Monitoring or Tracking by Electronic or other means
- section 45A: Power of the Board and Commissioner to call for records
- section 50B: Electronic scrutiny and intimation
- section 56A: Agreement for the exchange of information
- section 56B: Disclosure of information by a public servant
- section 56C: Prize schemes to promote tax culture
- section 63: Drawback on goods taken into use between importation and re- exportation
- section 72A: Reference to the authorities
- section 72B: Selection of audit by the Board
- section 72C: Reward to Inland Revenue Officers and Officials
- section 72D: Reward to whistleblowers
No longer present
These were in the previous version and are not in this one.
- section 3AAA: Omitted 3B. Collection of excess sales tax etc
- section 36: Recovery of tax not levied or short-levied or erroneously refunded
- section 38: Authorised officers to have access to premises, stocks, accounts and records
- section 130: Appointment of Authorities
How to check this yourself
Open the 2015-07-01 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.