Section 11A of Sales Tax Act, 1990 has explained short paid amounts recoverable without notice.
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 11A of Sales Tax Act, 1990:
11A. Short paid amounts recoverable without notice.– Notwithstanding any of the provisions of this Act, where a registered person pays the amount of tax less than the tax due as indicated in his return, the short paid amount of tax along with default surcharge shall be recovered from such person by stopping removal of any goods from his business premises and through attachment of his business bank accounts, without giving him a show cause notice and without prejudice to any other action prescribed under section 48 of this Act or the rules made thereunder:
Provided that no penalty under section 33 of this Act shall be imposed unless a show cause notice is given to such person.
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