Sindh Sales Tax on Services Act, 2011

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-09-01 - To: 0000-00-00 47. Recovery of tax not levied or short-levied: (1) Where by reason of some inadvertence, error or miscalculation 1[***] any tax or charge has not been levied or has been short-levied, the person liable to pay any amount of tax or charge shall be served with a notice, within 2[eight years] of the relevant date, requiring him to show cause for payment of the amount specified in the notice. 3[(1A) Where by reason of some collusion, abetment, deliberate attempt, mis-statement, fraud, forgery, false or fake documents- (a) any tax or charge has not been paid or is, short paid, assessed or collected, the person liable to pay such tax shall be served with a notice within [eight years] of such tax period, requiring him to show cause for non-payment of such tax; (b) any amount of tax is refunded which is not due, the person obtaining such refund shall be served with a notice within 4[eight years] of the receipt of such refund to show cause for such refund.] 5[(1B) Where any person, required to withhold tax under provision of this Act or rules made thereunder, fails to withhold the tax or fails to deposit the withheld or deducted amount of the tax in the prescribed manner, an officer of the SRB shall determine the amount in default and order its recovery in the prescribed manner.] (2) The officer of the SRB empowered in this behalf shall, after considering the objections of the person served with a notice to show cause under sub-section (1) 6[or (1A) 7[or (1B)]], determine the amount of tax or charge payable by him and such person shall pay the amount so determined. (3) Any order under sub-section (2) shall be made within one hundred and 8[eighty] days of issuance of the notice to show cause or within such extended period as the officer of the SRB may, for reasons to be recorded in writing, fix, provided that such extended period shall in no case exceed sixty days. (4) In computing the period specified in…