Sales Tax Act 1990: IR officers empowered to summon persons

KARACHI: The sales tax laws have empowered officers of Inland Revenue to summon person in legal proceedings for evidence and produce documents.

According to updated Sales Tax Act, 1990 issued by Federal Board of Revenue (FBR), Section 37 explains power of IR officers to summon persons.

Section 37: Power to summon persons to give evidence and produce documents in inquiries under the Act

Sub-Section (1): Any officer of Inland Revenue shall have powers to summon any person whose attendance he considers necessary either to tender evidence or to produce documents or any other thing in any inquiry which such officer is making for any of the purposes of this Act.

Sub-Section (2): Any person summoned under sub-section (1) shall be bound to attend either in person or by an authorized agent, as the officer of Inland Revenue may direct;

Provided that a person who is exempted from personal appearance in a court under section 132 and 133 of the Code of Civil Procedure (Act V of 1908), shall not be required to appear in person.

Sub-Section (3): Any inquiry before an officer of Inland Revenue shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Pakistan Penal Code (Act XLV of 1860).

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