The sales tax, act 1990

The Sales Tax Act, 1990

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CHAPTER 1 (PRELIMINARY)

Section 1

Short title, extend and commencement

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CHAPTER 1 (PRELIMINARY)

Section 2

Definitions

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CHAPTER 2 (SCOPE AND PAYMENT OF TAX)

Section 3

Scope of tax3B: Collection of excess sales tax etc

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Section 4

Zero rating

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Section 5Change in the rate of tax

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Section 6Time and manner of payment

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Section 7Determination of tax liability7A. Levy and collection of tax on specified goods on value addition

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Section 8Tax credit not allowed8A. Joint and several liability of registered persons in supply chain where tax unpaid8B. Adjustable input tax

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Section 9Debit and credit note

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Section 10Refund of input tax

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Section 11Assessment of tax and recovery of tax not levied or short levied or erroneously refunded11A. short paid amounts recoverable without notice

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Section 13

Exemption

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CHAPTER 2 (REGISTRATION)

Section 14Registration

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CHAPTER 3 (REGISTRATION)

Section 21De-registration, blacklisting and suspension of registration

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CHAPTER 4 (BOOK KEEPING AND INVOICING REQUIREMENTS)

Section 22Records

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Section 23Tax invoices

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Section 24Retention of record and documents for six years

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Section 25Access to record, document, etc25A. Drawing of samples25AA. Transactions between associates

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CHAPTER 5 (RETURNS)

Section 26Returns

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CHAPTER 5 (RETURNS)

Section 27Special return

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CHAPTER 5 (RETURNS)

Section 28Final return

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CHAPTER 5 (RETURNS)

Section 29Return deemed to have been made

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CHAPTER 6 (APPOINTMENT OF OFFICERS OF SALES TAX & THEIR POWERS)

Section 30• Appointment of authorities• 30A. directorate General (Intelligence and Inland Revenue)• 30B. Directorate General Internal Audit• 30C. directorate General of Training and Research• 30D. Directorate General of Valuation• 30DD. Directorate of Post Clearance Audit• 30E. Powers and Functions of Directorate, etc

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Section 31Powers

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Section 32Delegation of powers32A. Special audit by Chartered Accountants or cost Accountants

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CHAPTER 7 (OFFENCES AND PENALTIES)

Section 33Offences and penalties

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Section 34Default surcharge34A. Exemption from penality and default surcharge

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Section 37• Power to summon persons to give evidence and produce documents in inquiries under

the Act• 37A. Power to arrest and prosecute • 37B. Procedure to be followed on arrest of a person• 37C. Special Judges• 37D. Cognizance of offences by special judges• 37E. Special judge, etc. to have exclusively jurisdiction• 37F. Provisions of code of criminal procedure, 1898, to apply• 37G. Transfer of cases• 37H. Place of sittings• 37I. Appeal to the High Court

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Section 38•Authorized officers to have access to premises, stocks, accounts and records

•38A. Power to call for information•38B. Obligation to produce documents and provide information

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Section 40•Searches under warrant•40B. Posting of Inland Revenue Officer•40C. Monitoring or tracking Electronic or other means

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CHAPTER 8 (APPEALS)

Section 45•45A. Power of the Board and Commissioner to call for records

•45B. Appeals

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CHAPTER 8 (APPEALS)

Section 46Appeals to Appellate Tribunal

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CHAPTER 8 (APPEALS)

Section 47•Reference to high court•47A . Alternative dispute resolution

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CHAPTER 9 (RECOVERY OF ARREARS)

Section 48Recovery of arrears of tax

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Section 49•Sales of taxable activity or transfer of ownership

•49A. Liquidators

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Section 50

•Power to make rules•50A. Computerized system•50B. Electronic scrutiny and intimation

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Section 51•Bar of suits, prosecution and other legal proceedings

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Section 52•Appearance by authorized representative

•52A. e-intermediaries to be appointed

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Section 53•Estate of deceased person

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Section 54•Estate in bankruptcy

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Section 55

•Removal of difficulties

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Section 56•Service of orders; decision etc

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Section 57•Rectification of mistake

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Section 58•Liability for payment of tax in the case of private companies or business enterprises

•58A. Representative•58B. Liability and obligations of representatives

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Section 59•Tax paid on stocks acquired before registration

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Section 60Powers to deliver certain goods without payment of tax

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Section 61•Repayment of tax in certain cases•61A. Repayment of tax to persons registered in Azad Jammu and Kashmir

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Section 62•Drawback allowable on re-export

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Section 63•Drawback on goods taken into use between importation and re-exportation

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Section 64•Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory

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Section 65•Exemption of tax not levied or short levied as a result of general practice

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Section 66•Refund to be claimed within one year

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Section 67•Delayed refund

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Section 68•Liability of the registered person for the acts of his agent

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Section 69•Issuance of duplicate of sales tax documents

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Section 70•Computation of limitation period

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Section 71•Special procedure

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Section 72•Officers of sales tax to follow Board’s orders, etc•72A. Reference to the authorities•72B. Selection of audit by the board•72C. Reward to Inland Revenue Officers and Officials

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Section 73•Certain transactions not admissible

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Section 74•Condonation of time limit

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Section 75•Application of the provisions of Act IV of 1969 to sales tax

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NoteSections 12, 13, 15, 16, 17, 18, 19, 20, 35, 36, 41,42,43,44 are

omitted by amendments

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The sales tax, act 1990

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