Sindh Sales Tax on Services Act, 2011

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-09-01 - To: 0000-00-00 55. Revision by the Commissioner SRB: (1) The Commissioner SRB may, of his own motion or on an application made in writing by a registered person for revision, call for and examine the record of any proceeding under this Act 1[or the rules made thereunder] in which an order has been passed by an officer of the SRB other than the Commissioner (Appeals) SRB. (2) If after examining the record under sub-section (1), the Commissioner SRB is not satisfied with the legality or propriety of any order passed by an officer of the SRB, the Commissioner SRB may make such revision to the order as he may think fit. (3) No order imposing or enhancing any penalty or fine requiring payment of a greater amount of sales tax than the originally levied amount shall be passed unless the person affected by such order has been given an opportunity of showing cause and of being heard. (4) The Commissioner SRB shall not revise any order under sub-section (2) if: (i) an appeal under section 57 is pending or the matter has been referred to resolution under section 65. (ii) where an appeal against the…