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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: - 28. Amendment in Section 34, Act VI of 2015.---In the aforesaid Act, in section 34,- (a) in heading, for the words "Special Audit by Chartered Accountants or Cost Accountants", the words "Audit by Special Audit Panels" shall be substituted; and (b) for subsection "(1)", the following shall be substituted, namely:- "(1) The Authority may, by notification in the official Gazette, appoint as many special audit panels as may be necessary, comprising of two or more members from the following, to conduct audit or special audit or forensic investigation of the records of a registered person, including audit of refund claims or input tax credit claims:- (a) an officer of the Authority; (b) a Chartered Accountant or a firm of Chartered Accountants as defined under the Chartered Accountants Ordinance, 1961 (X of 1961); (c) a Cost and Management Accountants or a firm of Cost and Management Accountants as defined under the Cost and Management Accountants Act, 1966 (XIV of 1966); (d) any other person appointed by the Authority having expertise of conducting special audit or forensic investigation or both of the records of any registered person; and (e) the scope of audit or special audit or forensic investigation shall be determined by the Authority or the Commissioner authorized by the Authority on case to case basis. In addition, the Authority may, where it considers appropriate, also get such audit or special audit or forensic investigation conducted jointly with FBR or other Provincial Tax Authorities/Board."