Balochistan Sales Tax on Services Act 2015

Chapter-VII

APPOINTMENT OF AUTHORITIES AND THEIR POWERS

From: 2023-08-01 - To: 0000-00-00 54. Power to Arrest and Prosecute.- (1) An officer authorized by the Authority 1[not below the rank of Assistant Commissioner] by notification in the official Gazette in this behalf, who on the basis of material evidence has reasonable cause to believe that any person has committed a tax fraud or any offence warranting prosecution under this Act, may cause arrest of such person. (2) All arrests made under this Act shall be carried out in accordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898). (3) Where the person suspected of tax fraud or any offence warranting prosecution under this Act is a Company, every Director or officer of that…