The Sales Tax Act, 1990
Federal Acts · Federal · 1990 · III of 1951 as amended by VII of 1990
Legal status
In force
Effective date
1990-11-01
Sections
168
- Eighth Schedule: Eighth Schedule
- Eleventh Schedule: Eleventh Schedule
- Fifth Schedule: Fifth Schedule
- First Schedule: First Schedule(repealed)
- Fourth Schedule: Fourth Schedule(repealed)
- Ninth Schedule: Ninth Schedule
- Second Schedule: Second Schedule(repealed)
- Seventh Schedule: Seventh Schedule(repealed)
- Sixth Schedule: Sixth Schedule
- Tenth Schedule: Tenth Schedule
- Third Schedule: Third Schedule
- Twelfth Schedule: Twelfth Schedule
II — Scope and Payment of Tax
- Section 3: Scope of tax
- Section 3A: Omitted(repealed)
- Section 3AA: Omitted(repealed)
- Section 3AAA: Omitted(repealed)
- Section 3B: Collection of excess sales tax etc
- Section 4: Zero rating
- Section 5: Change in the rate of tax
- Section 6: Time and manner of payment
- Section 7: Determination of tax liability
- Section 7A: Levy and collection of tax on specified goods on value addition
- Section 8: Tax credit not allowed
- Section 8A: Joint and several liability of registered persons in supply chain where tax
- Section 8B: Adjustable input tax
- Section 9: Debit and credit note
- Section 10: Refund of input tax
- Section 11: Omitted(repealed)
- Section 11A: Short paid amounts recoverable without notice
- Section 11B: Limitation for issuing orders in certain cases
- Section 11C: Power of tax authorities to modify orders, etc
- Section 11D: Best judgment Assessment
- Section 11E: Assessment of tax and recovery of tax not levied or short levied or
- Section 11F: Failure to withhold sales tax
- Section 11G: Limitation for assessment
- Section 12: Omitted(repealed)
- Section 13: Exemption
III — Registration
- Section 14: Registration
- Section 14A: Repealed(repealed)
- Section 14AB: Discontinuance of gas and electricity connections
- Section 14AC: Bar on operations of bank accounts
- Section 14AD: Bar on transfer of immovable property
- Section 14AE: Other measures for non-registration
- Section 15: Omitted(repealed)
- Section 16: Omitted(repealed)
- Section 17: Omitted(repealed)
- Section 18: Omitted(repealed)
- Section 19: Omitted(repealed)
- Section 20: Omitted(repealed)
- Section 21: De-registration, blacklisting and suspension of registration
- Section 21A: Active taxpayers list
IV — Book Keeping and Invoicing
IX — Recovery of Arrears
V — Returns
VI — Appointment of Officers of Sales Tax
- Section 30: Appointment of Authorities
- Section 30A: Directorate General, (Intelligence and Investigation) Inland
- Section 30AB: Tax Fraud Investigation Wing Inland Revenue
- Section 30B: Directorate General Internal Audit
- Section 30C: Inland Revenue Services Academy
- Section 30CA: Directorate General of Digital Initiatives
- Section 30D: Directorate General of Valuation
- Section 30DD: Directorate of Post Clearance Audit
- Section 30DDD: Directorate General of Input Output Co-efficient Organization
- Section 30E: Powers and Functions of Directorate etc
- Section 31: Powers
- Section 32: Delegation of powers
- Section 32A: Audit by Special Audit Panels
- Section 32AA: Omitted(repealed)
- Section 32B: Appointment of experts and auditors
VII — Offences, Penalties and Punishment
- Section 33: Offences,Penalties and Punishment
- Section 33A: Omitted(repealed)
- Section 34: Default Surcharge
- Section 34A: Exemption from penalty and default surcharge
- Section 35: Omitted(repealed)
- Section 35A: Omitted(repealed)
- Section 36: Omitted(repealed)
- Section 37: Power to summon persons to give evidence and produce documents in
- Section 37A: Power to inquire,investigate offences warranting prosecution under this
- Section 37B: Procedure to be followed on arrest of a person
- 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 38: Authorised officers to have access to premises, stocks, accounts and
- Section 38A: Power to call for information
- Section 38B: Obligation to produce documents and provide information
- Section 39: Omitted(repealed)
- Section 40: Searches under warrant
- Section 40A: Omitted(repealed)
- Section 40B: Posting of Inland Revenue Officer
- Section 40C: Monitoring of Tracking by Electronic or other means
- Section 40D: Provisions relating to goods supplied from tax-exempt areas
- Section 40E: Licensing of brand name
- Section 41: Omitted(repealed)
- Section 42: Omitted(repealed)
VIII — Appeals
- Section 43: Omitted(repealed)
- Section 43A: Omitted(repealed)
- Section 44: Omitted(repealed)
- Section 45: Omitted(repealed)
- Section 45A: Power of the Board and Commissioner to call for records
- Section 45B: Appeals
- Section 46: Appeals to Appellate Tribunal
- Section 47: Reference to the High Court
- Section 47A: Alternative dispute resolution
- Section 47AB: Saving
X — Miscellaneous
- Section 49: Sales of taxable activity or transfer of ownership
- Section 49A: Liquidators
- Section 50: Power to make rules
- Section 50A: Computerized system
- Section 50B: Electronic scrutiny and intimation
- Section 51: Bar of suits, prosecution and other legal proceedings
- Section 52: Appearance by authorised representative
- Section 52A: e-intermediaries to be appointed
- Section 53: Estate of deceased person
- Section 54: Estate in bankruptcy
- Section 55: Removal of difficulties
- Section 56: Service of order, decisions, etc
- Section 56A: Agreement for the exchange of information
- Section 56AB: Real time access to information and databases
- Section 56B: Disclosure of information by a public servant
- Section 56C: Prize schemes to promote tax culture
- Section 57: Rectification of Mistake
- Section 58: Liability for payment of tax in the case of private companies or business
- Section 58A: Representatives
- Section 58B: Liability and obligations of representatives
- Section 58C: Inspection of audit firm
- Section 59: Tax paid on stocks acquired before registration
- Section 60: Powers to deliver certain goods without payment of tax
- Section 61: Repayment of tax in certain cases
- Section 61A: Repayment of tax to persons registered in Azad Jammu and Kashmir
- Section 62: Drawback allowable on re-export
- Section 63: Drawback on goods taken into use between importation and re
- Section 64: Power to declare what goods are identifiable and to prohibit drawback in
- Section 65: Exemption of tax not levied or short levied as a result of general practice
- Section 66: Refund to be claimed within one year
- Section 67: Delayed Refund
- Section 67A: Payment of refund through sales tax refund bonds
- Section 68: Liability of the registered person for the acts of his agent
- Section 69: Issuance of duplicate of sales tax documents
- Section 70: Computation of limitation period
- Section 71: Special procedure
- Section 72: Officers of Sales Tax to follow Board's orders, etc
- 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
- Section 73: Certain transactions not admissible
- Section 74: Condonation of time-limit
- Section 74A: Validation
- Section 75: Application of the provisions of Act IV of 1969 to Sales Tax
- Section 76: Fee and service charges
- Section 77: Uniform
Legal information only. Verify current law and obtain advice from a qualified lawyer for your circumstances.