Sindh Sales Tax on Services Act, 2011

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-09-01 - To: 0000-00-00 52. Obligation to produce documents and provide information: (1) Notwithstanding anything contained in this Act or any other law for the time being in force, any person required to maintain any 1[record under the Act or any other law for the time being in force], shall, on demand by an officer of the SRB, not below the rank of 2[an Auditor SRB or a Sindh Sales Tax Officer SRB], by notice in writing, as and when specified in the notice- (a) produce for examination, such documents or records which the officer of the SRB considers necessary 3[in relation to any matter under the Act] or relevant to the audit, inquiry or investigation under the Act; (b) allow the officer of the SRB to take extracts from or make copies of such documents or records; and (c) appear before the officer of the SRB and answer any question put to him concerning the documents and records relating to the audit, investigation, or inquiry referred to in clause (a) above. (2) An officer of the SRB conducting an audit, inquiry or, as the case may be, an investigation under the Act, may require in writing any person, department, company or organization to furnish such information as is held by that person, department, company or organization, which, in the opinion of the officer of the SRB, is relevant to such audit, inquiry or…