Sindh Sales Tax on Services Act, 2011

Chapter-VII

APPOINTMENT OF AUTHORITIES AND THEIR POWERS

From: 2023-09-01 - To: 0000-00-00 38. Cognizance of offences by Special Judges: (1) Notwithstanding anything contained in this Act, the rules made thereunder, or any other law for the time being in force, a Special Judge may, within the limits of his jurisdiction, take cognizance of any offence punishable by a Special Judge under this Act- (a) upon a report in writing made by an officer of the SRB, not below the rank of 1[Assistant] Commissioner SRB with the approval of the Commissioner SRB, or by an officer especially authorized in this behalf by the Government; (b) upon receiving a complaint or information of facts constituting such offence made or communicated by any person; or (c) upon his knowledge acquired during any proceeding before him. (2) Upon receipt of a report under clause (a) of sub-section (1), the Special Judge shall proceed with the trial of the accused. (3) Upon receipt of a complaint or information under clause (b), or acquired in the manner referred to in clause (c) of sub-section (1), the Special Judge shall, before issuing a summon or warrant for appearance of the person complained against, hold a preliminary…