Sindh Sales Tax on Services Act, 2011

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-09-01 - To: 0000-00-00 51. Authorised officers to have access to premises, stocks, accounts and records: (1) 1[An officer of the SRB not below the rank of an Assistant Commissioner or any other officer of the SRB] authorised in this behalf by the Board shall have free access to the business premises, registered office or any other place where any stocks, business records or documents required under this Act are kept or maintained by any registered person or a person liable for registration or whose business activities are covered under this Act or who may be required for any inquiry or investigation in any tax fraud committed by him or his agent or any other person; and such officer may, at any time, inspect the goods, stocks, records, data, documents, correspondence, accounts, statements, utility bills, bank statements, information regarding nature and sources of funds or assets with which his business is financed, and any other records or documents, including those which are required under any of the…