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62

Amendment in Section 87, 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: - 62. Amendment in Section 87, Act VI of 2015.---In the aforesaid Act, in section 87,- (a) in subsection (1), after the word "suit", the words "or other legal proceedings" shall be inserted; (b) in subsection (1), after the word "modify", the words and comma "any notice issued," shall be inserted; (c) in subsection (1), for the words "any tax made", the words "any collection of tax made or any action taken for collection or recovery of any tax or arrears of tax" shall be substituted; (d) in subsection (2), after the word "any" appearing second time, the words "action taken or notice issued or any decision made or any" shall be inserted; (e) in subsection (3), for the word "government", the word "governmental" shall be substituted; and (f) in subsection (3), for the word "except with the", the words "rules, instructions or directions made or issued thereunder without prior" shall be substituted.