Section 37D of Sales Tax Act, 1990 has defined cognizance of offences by special judges. 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 37D of the Sales Tax Act, 1990: 37D. Cognizance of Offences by Special Judges.– (1) … Continue reading Cognizance of Offences by Special Judges