Section 48 of Sales Tax Act, 1990 has defined recovery of arrears of tax. 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 48 of the Sales Tax Act, 1990: 48. Recovery of arrears of tax.–(1) Subject to sub-section … Continue reading Recovery of arrears under sales tax law