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ACT II OF 2019 ACT II OF 2019 BALOCHISTAN SALES TAX ON SERVICES (AMENDMENT) ACT, 2019. An Act to amend the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015) [Gazette of Balochistan Extraordinary, 15th January, 2019] No. PAB / Legis; V (37) / 2018, dated 15.1.2019.--- The Balochistan Sales Tax on Services (Amendment) Bill No. 37 of 2018 having been passed by the Provincial Assembly of Balochistan on 24th December, 2018 and assented to by the Acting Governor of Balochistan, on 3rd January 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---WHEREAS, it is expedient to amend the Balochistan Sales Tax on Services Act, 2015 for the purposes hereinafter appearing; It is hereby enacted as follows: - 25. Amendment in Section 31, Act VI of 2015.---In the aforesaid Act, in section 31,- (a) in subsection (1), after the word service occurring for the first time, the words "or a person required to pay tax under this Act or the rules" shall be inserted; (b) in subsection (2), for the words "service for", the words "or receiving services for the" shall be substituted; (c) in subsection (3), for the words "class of person", the words "class of persons" shall be substituted; and (d) in subsection (5), for the words "Companies Ordinance, 1984 (XLVI of 1984)", the words "Companies Act, 2017 (Act No. XIX of 2017)" shall be substituted.