Section 11 of Sales Tax Act, 1990 has explained assessment of tax and recovery of tax not levied or short levied or erroneously refunded. .The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 11 of Sales Tax Act, 1990: 11. … Continue reading Assessment and recovery of tax not levied