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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: - 34. Amendment in Section 48, Act VI of 2015.---In the aforesaid Act, in section 48, in subsection (2), in the table,- (a) against S.No.1, in column-4, for the figure "25", the words and figures "25 and 27" shall be substituted; and (b) against S.No. 5, for the existing entries, the following shall be substituted, namely:- S. No. Offences Penalties Section 5 Where a person, without any reasonable cause, fails to produce the record or information despite receipt of a notice from the Authority or any officer of the Authority directing him to produce such record or information. Such person shall pay a penalty of twenty five thousand rupees for the first default and fifty thousand rupees for each subsequent default 30, 32, 53 and 57 (c) against S. No. 10. (i) in column-3, for the full stop appearing at the end, a colon ":" shall be substituted and then the following "proviso" shall be inserted: "Provided that where any recipient of a service does not pay the amount of tax due to be paid to a service provider, such recipient shall also be liable to action for obstruction under this provision." (ii) in column-4, for the word "General", the words and figures "General and section 59 and section 72" shall be substituted.