Section 37 of Sales Tax Act, 1990 has explained power to summon persons to give evidence and produce documents in inquiries. 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 37 of the Sales Tax Act, 1990: 37. Power … Continue reading Power to order persons for evidence and documents