Sales Tax Act, 1990

Chapter-X

MISCELLANEOUS

From: 2023-07-01 - To: 0000-00-00 (1) For the purpose of this Act and subject to sub-sections (2) and (3), the expression “representative” in respect of a registered person, means: - (a) where the person is an individual under a legal disability, the guardian or manager who receives or is entitled to receive income on behalf, or for the benefit of the individual; (b) where the person is a company (other than a trust, a Provincial Government, or local authority in Pakistan), a director or a manager or secretary or agent or accountant or any similar officer of the company; (c) where the person is a trust declared by a duly executed instrument in writing whether testamentary or otherwise, any trustee of the trust; (d) where the person is a Provincial Government, or local authority in Pakistan, any individual responsible for accounting for the receipt and payment of money or funds on behalf of the…