Sales Tax Act, 1990

Chapter-II

SCOPE AND PAYMENT OF TAX

From: 2024-07-01 - To: 0000-00-00 1[11E. Assessment of tax and recovery of tax not levied or short levied or erroneously refunded.- (1) Where due to any reason, including by way of collusion or a deliberate act, any tax or charge has not been levied or short levied or where the officer of Inland Revenue not below the rank of Assistant Commissioner suspects on the basis of audit or otherwise that due to any reason a person has- (a) not paid or short paid due sales tax; (b) claimed input tax credit or refund which is not admissible; or (c) has obtained an amount of refund not due, the officer of Inland Revenue after issuing a show cause notice to the person shall pass an order to determine and recover the amount of tax unpaid or short paid, inadmissible input tax or refund, or unlawful refund…