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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: - 36. Amendment in Section 52, Act VI of 2015.---In the aforesaid Act, in section 52,- (a) in subsection (1), for the word "misconstruction", the word "miscalculation" shall be substituted; (b) in subsection (1), for the word "three", the word "five" shall be substituted; (c) in subsection (4), for the word "twenty", the word "eighty" shall be substituted; (d) in subsection (5), the words "not exceeding thirty days", shall be omitted; and (e) after subsection (5), the following new subsections shall be inserted, namely:- "(6) Where any person, required to withhold tax under provision of this Act or the rules made thereunder, fails to withhold the tax or fails to deposit the deducted or withheld amount of the tax in the prescribed manner, an officer of the Authority shall determine the amount in default and order its recovery in the prescribed manner. (7) For the purpose of this section, the expression "relevant date" means the time of payment of tax or charge as provided under section 18 of the Act. (8) Notwithstanding anything contained in this Act, the Authority shall have the powers to regulate the system of determination of liability under this section including the powers for transfer of cases and extension of time limit in exceptional circumstances."