Section 37A of Sales Tax Act, 1990 has explained commissioner having power to arrest and prosecute. 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 37A of the Sales Tax Act, 1990: 37A. Power to arrest and prosecute.– (1) … Continue reading Commissioner having power to arrest and prosecute