40
Amendment in Section 57, Act VI of 2015
Act: Balochistan Sales Tax On Services (Amendment) Act 2019
Section Provisions
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: - 40. Amendment in Section 57, Act VI of 2015.---In the aforesaid Act, in section 57,- (a) for subsection (2), the following new subsection shall be substituted, namely:- "(2) An officer of the Authority conducting an audit, enquiry, investigation or otherwise for the purposes of this Act or the rules, may require in writing any person to furnish any information as is held by that person." (b) in subsection (3), after the word "Authority", occurring second time, the words "or an officer authorized by the Authority", shall be inserted. (c) in subsection (3), for the word "ad", the word "and", shall be substituted; (d) in subsection (4), - (i) after the word "information", the comma and words ", data and documents", shall be inserted; (ii) for the words and figure "subsections (2) and (3)", the words "this section" shall be substituted; (iii) for the words "the officer", the words "an officer of the Authority", shall be substituted; and (iv) after the word "Authority", occurring second time, the words "or an officer of the Authority", shall be inserted.