Penalties under Section 33 (15-21) of Sales Tax Act

Penalties under Section 33 (15-21) of Sales Tax Act

Various penalties have been prescribed under Section 33 (15, 16, 17, 18, 19, 21) of Sales Tax Act, 1990, issued by the Federal Board of Revenue (FBR).

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 33(15, 16, 17, 18, 19, 21) of the Sales Tax Act, 1990:

33. Offences and penalties.– Whoever commits any offence shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the penalty mentioned against that offence: –

15. Any person who obstructs the authorized officer in the performance of his official duties. (Section 31 & General)

Such person shall pay a penalty of twenty-five thousand rupees or one hundred per cent of the amount of tax involved, whichever is higher.

16. Any person who fails to make payment in the manner prescribed under section 73 of this Act. (Section 73)

Such person shall pay a penalty of five thousand rupees or three per cent of the amount of tax involved, whichever is higher.

17. Any person who fails to fulfil any of the conditions, limitations or restrictions prescribed in a Notification issued under any of the provisions of this Act. (Section 71 & General)

Such person shall pay a penalty of five thousand rupees or three per cent of the amount of tax involved, whichever is higher.

18. Where any officer of Inland Revenue authorized to act under this Act, acts or omits or attempts to act or omit in a manner causing loss to the sales tax revenue or otherwise abets or connives in any such act.

Such officer of Inland Revenue shall be liable, upon conviction by a Special Judge, to imprisonment for a term which may extend to three years, or with fine which may extend to amount equal to the amount of tax involved, or with both.

19. Any person who contravenes any of the provision of this Act or the rules made thereunder for which no penalty has, specifically, been provided in this section.

Such person shall pay a penalty of five thousand rupees or three per cent of the amount of tax involved, whichever is higher.

21. Where any person repeats an offence for which a penalty is provided under this Act  Such person shall pay twice the amount of penalty provided under the Act for the said offence.

(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

READ MORE: Penalty for violating embargo placed on goods removal

Leave a Reply

You have to agree to the comment policy.