64

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: - 64. Amendment in Section 89, Act VI of 2015.---In the aforesaid Act, in section 89,- (a) in subsection (2), for the word "forum", the words "Appellate Tribunal, or" shall be substituted. (b) in subsection (3), for the word "nay", the word "any" shall be substituted. (c) for subsection "(5)", the following shall be substituted, namely:- "(4) The assessment, referred to in subsection (2), shall be made by the officer of the Authority competent under this Act to make an assessment in respect of a financial year beginning after the date notified under subsection (3) of section 1 of the repealed Ordinance, in accordance with the procedure specified in this Act. (5) The recovery of any sum found due as a result of the assessment under subsection (2) shall be recovered under the provisions of this Act. (6) Any sales tax payable but not paid under the Balochistan Sales Tax Ordinance, 2000 (II of 2000) may be recovered under this Act, but without prejudice to any action already taken for the recovery of the amount under the said Ordinance."