Sales Tax Act, 1990

CHAPTER 1

PRELIMINARY

1[2. Definitions.-In this Act, unless there is anything repugnant in the subject or context,--―(1) ―abettor‖ means a person who intentionally abets or connives in tax fraud as defined in clause (37) of section 2or in the commission of any offence warranting prosecution under this Act, and includes a person who,–(a)          prepares,        or        causes           to         be        prepared        withauthorization of the registered person, invoices for false claim of input tax adjustment; or(b)          allows use of bank account held or operated by him for abetting tax fraud or other offence warranting prosecution under this Act or unauthorizedly or illegally maintains or operates business bank account in other registered person‘s name.‖;2[(1A) "active taxpayer" means a registered person who does not fall in any of the following categories, namely:-(a) who is blacklisted or whose registration is suspended 3[***] in terms of section 21;(b) fails to file the return under section 26 by the due date for two consecutive tax periods;(c) who fails to file an Income Tax return under section 114 or statement under section 115, of the Income Tax Ordinance, 2001(XLIX of 2001), by the due date; and-(d) who fails to file 4[quarterly] or an annual withholding tax statement under section 165 of the Income Tax Ordinance, 2001;(1B) "Appellate Tribunal" means the Appellate Tribunal Inland Revenue established under section 130 of the Income Tax Ordinance, 2001 (XLIX of 2001);](2) "appropriate officer''" means an 5[officer of Inland Revenue] authorised by the Board by notification in the official Gazette to perform certain functions under this Act;6[(2A) "arrears'", in relation to a person, means, on any day, the sales tax due and payable by the person under this Act before that day but which has not yet been paid;]7[(3) "associates or associated persons" shall have the same…