{
  "schema_version": "qanun-law-text/1",
  "id": "pk-code-9214c4c9c1cfd408",
  "title": "Sales Tax Act, 1990 (Same as on the official website of FBR dated 30-06-2025)",
  "source_collection": "Federal",
  "content_kind": "stored_law_text",
  "content_extent": null,
  "source_url": "https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj",
  "version": null,
  "source_snapshot": null,
  "legal_status": "not independently verified",
  "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.",
  "text_sha256": "b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db",
  "source_sha256": "b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db",
  "text_version_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db",
  "quality_flags": [],
  "encoding": "UTF-8",
  "text": "Sales Tax Act, 1990 \r\n \r\n 1   \r\n \r\n \r\n \r\n \r\n \r\n \r\nThe  \r\n \r\nSales Tax Act, 1990  \r\n \r\n \r\n        \r\n(Act No. III of 1951 as Amended \r\nby Act VII of 1990)  \r\n \r\nAs amended up to 30th June, 2025  \r\n \r\nThe amendments made through  \r\n \r\nFinance Act, 2025  \r\nhave been shown in Red  \r\nSales Tax Act, 1990 \r\n \r\n 2   \r\n \r\n \r\nContents \r\n \r\nChapter I…………………………………………………………………...…….7 \r\nPreliminary…………………………………………………………  ………..…7 \r\n1.  Short title, extent and commencement……………………………..…...7 \r\n2.  Definitions…………………………………………………… … ..........7 \r\nChapter-II ............................................................................................... ………25 \r\nSCOPE AND PAYMENT OF TAX………………..…………………..............25 \r\n3.  Scope of tax. .............................................................................. ..……..25  \r\n3A.  Omitted ...................................................................................... …..…..30 \r\n3AA.  Omitted ...................................................................................... ..……..30 \r\n3AAA. Omitted ...................................................................................... …..…..30 \r\n3B.  Collection of excess sales tax etc. ............................................. ..……..30 \r\n4.  Zero rating. ................................................................................ ..……..31 \r\n5.  Change in the rate of tax. ........................................................... ..……..31 \r\n6.  Time and manner of payment. ................................................... …..…..32 \r\n7.  Determination of tax liability. ................................................... ……....33 \r\n7A.  Levy and collection of tax on specified goods on value addition...........35  \r\n8.  Tax credit not allowed. .............................................................. ……....35 \r\n8A.  Joint and several liability of registered persons in supply chain where tax \r\nunpaid.-………………………………………………….......................37 \r\n8B.   Adjustable input tax. .................................................................. ……....38 \r\n9.  Debit and credit note. ................................................................ …..…..39 \r\n10.  Refund of input tax. ................................................................... ……....39 \r\n11.  Omitted............... ....................................................................... …..… .40 \r\n11A.  Short paid amounts recoverable without notice.– ..................... ……....40 \r\n11B.  Limitation for issuing orders in certain cases.— ....................... ……....40 \r\n11C.  Power of tax authorities to modify orders, etc........................... ……....41 \r\n11D.  Best judgment Assessment. —  ................................................. ……....41 \r\n11E.   Assessment of tax and recovery of tax not levied or short levied or    \r\nerroneously refunded.-…………………………………………………42 \r\n11F.      Failure to withhold sales tax.—…………………………………..……42 \r\n11G.     Limitation for assessment.—………………………………….……….43 \r\n12.        Omitted…..…………………………………………………………….43 \r\n13.  Exemption.― ............................................................................ ……....43 \r\nChapter-III .............................................................................................. ……....45 \r\nREGISTRATION ................................................................................... ………45 \r\n14.  Registration. – ........................................................................... ……....45 \r\n14A.  Repealed.– ................................................................................. ……....46 \r\n14AB.  Discontinuance of gas and electricity connections. – ................ ……....46 \r\n14AC.   Bar on operations of bank accounts.-.…………………………………46 \r\n14AD.   Bar on transfer of immovable property.-………………………………47 \r\n14AE.   Other measures for non-registration.-.…………………………………48 \r\n15.  Omitted ...................................................................................... ……....49 \r\n16.  Omitted ...................................................................................... ..……..49 \r\n17.  Omitted ...................................................................................... ..……..49 \r\nSales Tax Act, 1990 \r\n \r\n 3   \r\n \r\n18.  Omitted ...................................................................................... …..…..49 \r\n19.  Omitted ...................................................................................... ..……..49 \r\n20.  Omitted ...................................................................................... ............49 \r\n21.  De-registration, blacklisting and suspension of registration…………..49 \r\n21A. Active taxpayers list .................................................................. ………50 \r\nChapter-IV .............................................................................................. ……....50 \r\nBOOK KEEPING AND INVOICING REQUIREMENTS ................... ……....50 \r\n22.  Records. ..................................................................................... ……....50 \r\n23.  Tax Invoices.- ............................................................................ ……....52 \r\n24.  Retention of record and documents for six years.- .................... ……....54 \r\n25.  Audit of sales tax affairs.- ......................................................... ……....54 \r\n25A.  Drawing of samples.- ................................................................ ……....56 \r\n25AA. Transaction between Associates ................................................ ……....56 \r\nChapter-V ............................................................................................... ………57 \r\nRETURNS .............................................................................................. ……....57 \r\n26.  Return. ....................................................................................... ……....57 \r\n26A.  Omitted ...................................................................................... ……....59 \r\n26AA. Omitted ....................................................................................... ……....59 \r\n26AB. Extension of time for furnishing returns ..................................... ……....59 \r\n27.  Special Returns. ......................................................................... ……....60 \r\n28.  Final Return. .............................................................................. ……....60 \r\n29.  Return deemed to have been made. ........................................... ……....60 \r\nChapter-VI .............................................................................................. ……....61 \r\nAPPOINTMENT OF OFFICER OF SALES TAX & THEIR POWERS………61 \r\n30.  Appointment of Authorities ....................................................... ……....61 \r\n30A.  Directorate General, (Intelligence and Investigation) Inland \r\nRevenue…………….. ............................................................... .......….62 \r\n30AB. Tax Fraud Investigation Wing Inland Revenue …………….……….…62 \r\n30B.  Directorate General Internal Audit. ........................................... ……....63 \r\n30C.  Inland Revenue Services Academy. .......................................... ……....64 \r\n30CA.  Directorate General of Digital Initiatives……………………….……...64 \r\n30D.  Directorate General of Valuation. ............................................. ………64 \r\n30DD. Directorate of Post Clearance Audit . ......................................... ………64 \r\n30DDD. Directorate General of Input Output Co-efficient Organization……...64 \r\n30DDDA.Directorate-General of law……………………………………….….64 \r\n30E.  Powers and Functions of Directorate etc. .................................. ………64 \r\n31.  Powers. ...................................................................................... ………64 \r\n32.  Delegation of powers ................................................................. ………65 \r\n32A.  Audit by Special Audit Panels  .................................................. ………65 \r\n32AA.  Omitted. ..................................................................................... ………66 \r\n32B.     Appointment of experts and auditors…………………………………..66      \r\nChapter-VII ............................................................................................ ………67 \r\nOFFENCES, PENALTES AND PUNISHMENT .................................. ………67 \r\n33.  Offences,Penalties and Punishment........................................... ………67 \r\n33A.  Omitted ...................................................................................... ………78 \r\n34.  Default Surcharge. ..................................................................... ………79 \r\n34A.  Exemption from penalty and default surcharge. ........................ ………80 \r\nSales Tax Act, 1990 \r\n \r\n 4   \r\n \r\n35.  Omitted. ..................................................................................... ………80 \r\n35A.  Omitted. ..................................................................................... ………80 \r\n36.  Omitted. ..................................................................................... ………80 \r\n37.  Power to summon persons to give evidence and produce documents in \r\ninquiries under the Act. ............................................................. ………80 \r\n37A.  Power to inquire,investigate offences warranting prosecution under this \r\nAct and Arrest of a person ......................................................... ………81 \r\n37B.  Procedure to be followed on arrest of a person. ........................ ………83 \r\n37C.  Special Judges ........................................................................... ………86 \r\n37D. Cognizance of Offences by Special Judges ............................... ………86 \r\n37E. Special Judge, etc. to have exclusive Jurisdiction ..................... ………87 \r\n37F.   Provisions of Code of Criminal Procedure, 1898, to apply……............87 \r\n37G. Transfer of cases ........................................................................ ………87 \r\n37H.  Place of Sittings ......................................................................... ………88 \r\n37I.  Appeal to the High Court .......................................................... ………88 \r\n38.  Authorised officers to have access to premises, stocks, accounts and \r\nrecords ....................................................................................... ………88 \r\n38A.  Power to call for information. ................................................... ………89 \r\n38B.   Obligation to produce documents and provide information…………...89 \r\n39.  Omitted ...................................................................................... ………90 \r\n40.  Searches under warrant ............................................................. ………90 \r\n40A.  Omitted. ..................................................................................... ………91 \r\n40B.  Posting of Inland Revenue Officer. ........................................... ………91 \r\n40C.     Monitoring of Tracking by Electronic or other means............................91 \r\n40D.     Provisions relating to goods supplied from tax-exempt areas.-..............91 \r\n40E.     Licensing of brand name.-.......................................................................92 \r\n41.  Omitted… .................................................................................. …….. .92 \r\n42.  Omitted. ..................................................................................... ………92 \r\nChapter-VIII ........................................................................................... ………93 \r\nAPPEALS ............................................................................................... ………93 \r\n43.  Omitted. ..................................................................................... ………93 \r\n43A.  Omitted………………………....……………………………..……….93 \r\n44.  Omitted. ..................................................................................... …..…..93 \r\n45.  Omitted. ..................................................................................... ……....93 \r\n45A. Power of the Board and Commissioner to call for records………..…...93 \r\n45B.  Appeals. ..................................................................................... ..……..94 \r\n46.  Appeals to Appellate Tribunal................................................... ………96 \r\n47.  Reference to the High Court.................................................………..…96 \r\n47A.  Alternative dispute resolution. .................................................. ……....97 \r\n47AB. Saving. .............................................................................. ......................97 \r\nChapter-IX .............................................................................................. ……....98 \r\nRECOVERY OF ARREARS ................................................................. ……....98 \r\n48.  Recovery of arrears of tax.- ....................................................... ……....98 \r\nChapter-X ............................................................................................... ……....99 \r\nMISCELLANEOUS ............................................................................... ..……..99 \r\n49.  Sales of taxable activity or transfer of ownership.-- .................. ..……..99 \r\n49A.  Liquidators. ............................................................................... ……..100 \r\nSales Tax Act, 1990 \r\n \r\n 5   \r\n \r\n50.  Power to make rules. ................................................................. ……..101 \r\n50A.  Computerized system. ............................................................... ……..101 \r\n50B.  Electronic scrutiny and intimation……………………………............102 \r\n51.  Bar of suits, prosecution and other legal proceedings. .............. ……..102 \r\n52.  Appearance by authorised representative. ................................. ……..102 \r\n52A.  e-intermediaries to be appointed. .............................................. ……..103 \r\n53.  Estate of deceased person. ......................................................... ……..103 \r\n54.  Estate in bankruptcy. ................................................................. ……..103 \r\n55.  Removal of difficulties. ............................................................. ……..104 \r\n56.  Service of order, decisions, etc. ................................................. ……..104 \r\n56A. Agreement for the exchange of information………………………….105 \r\n56AB. Real time access to information and databases……………………….106 \r\n56B. Disclosure of information by a public servant ..................... …….. ….107 \r\n56C.  Prize schemes to promote tax culture…………………………………107 \r\n57.  Rectification of Mistake ............................................................ ……..107 \r\n58.  Liability for payment of tax in the case of private companies or business \r\nenterprises .................................................................................. ……..108 \r\n58A.  Representatives. ......................................................................... ……..108 \r\n58B.  Liability and obligations of representatives. ............................. ……..110 \r\n58C.      Inspection of audit firm………………………………………………111 \r\n59.  Tax paid on stocks acquired before registration ........................ ……..111 \r\n60.  Powers to deliver certain goods without payment of tax........... ……..112 \r\n61.  Repayment of tax in certain cases. ............................................ ……..112 \r\n61A.  Repayment of tax to persons registered in Azad Jammu and Kashmir.\r\n ................................................................................................... ……..112 \r\n62.  Drawback allowable on re-export.-- .......................................... ……..112 \r\n63.  Drawback on goods taken in to use between importation and re -\r\nexportation. ................................................................................ ……..113 \r\n64.  Power to declare what goods are identifiable and to prohibit drawback in \r\ncase of specified foreign territory .............................................. ……..113 \r\n65.  Exemption of tax not levied or short levied as a result of general practice\r\n ................................................................................................... ……..113 \r\n66.  Refund to be claimed within one year. ...................................... ……..114 \r\n67.  Delayed Refund. ........................................................................ ……..114 \r\n67A.  Payment of refund through sales tax refund bonds.. ................. ……..115 \r\n68.  Liability of the registered person for the acts of his agent. ....... ……..116 \r\n69.  Issuance of duplicate of sales tax documents. ........................... ……..116 \r\n70.  Computation of limitation period. ............................................. ……..116 \r\n71.  Special procedure. ..................................................................... ……..116 \r\n72.  Officers of Sales Tax to follow Board's orders, etc. .................. ……..117 \r\n72A. Reference to the authorities .................................................. ………...117 \r\n72B. Selection of audit by the Board ............................................ ………...117 \r\n72C. Reward to Inland Revenue Officers and Officials................ ………...118 \r\n72D. Reward to whistleblowers .................................................... ………...118 \r\n73.  Certain transactions not admissible. .......................................... ……..118 \r\n74.  Condonation of time-limit. ........................................................ ……..120 \r\n74A.  Validation. ................................................................................. ……..121 \r\nSales Tax Act, 1990 \r\n \r\n 6   \r\n \r\n75.  Application of the provisions of Act IV of 1969 to Sales Tax……….121 \r\n76.  Fee and service charges. ............................................................ ……..121 \r\n77.  Uniform……………. ........................................................... …….…..122 \r\nSCHEDULES .................................................................................... ………...123 \r\nTHE FIRST SCHEDULE (omitted)…. .................................................. ……..123 \r\nTHE SECOND SCHEDULE (omitted) .................................................. ……..123 \r\nTHE THIRD SCHEDULE ..................................................................... ……..123 \r\nTHE FOURTH SCHEDULE (omitted) .................................................. ……..126 \r\nTHE FIFTH SCHEDULE ...................................................................... ……..127 \r\nTHE SIXTH SCHEDULE ...................................................................... ……..131 \r\nTHE SEVENTH SCHEDULE (omitted) .......................................... ………...185 \r\nTHE EIGHT SCHEDULE ................................................................ ………...185 \r\nTHE NINTH SCHEDULE ................................................................ ………...196  \r\nTHE TENTH SCHEDULE ............................................................... ………...198 \r\nTHE ELEVENTH SCHEDULE ........................................................ ………...200 \r\nTHE TWELFTH SCHEDULE……………......................................................205 \r\nTHE THIRTEENTH SCHEDULE .................................................... ………...207 \r\n  \r\nSales Tax Act, 1990 \r\n \r\n 7   \r\n \r\nThe \r\n Sales Tax Act, 1990 \r\n \r\n1[Act No. III of 1951 as Amended by Act VII of 1990] \r\n \r\nAn Act to consolidate and amend the law relating to the levy of a tax on the  \r\nsale 2[, importation, exportation, production, manufacture  \r\nor consumption] of goods \r\n   \r\n WHEREAS it is expedient to consolidate and amend the law relating to the \r\nlevy of a tax on the sale 3[, importation, exportation, Production, manufacture or \r\nconsumption] of goods; \r\n  \r\n It is hereby enacted as follows:- \r\n \r\n4[Chapter-I \r\n \r\nPRELIMINARY \r\n \r\n1. Short title, extent and commencement.― (1) This Act may be \r\ncalled the Sales Tax 5[...] Act, 1990. \r\n \r\n (2) It extends to the whole of Pakistan. \r\n \r\n 6[(3) It shall come into force on such date as the Federal Government may, \r\nby notification in the official Gazette, appoint.] \r\n \r\n 7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a person who,– \r\n \r\n(a) prepares, or causes to be prepared with authorization of the registered \r\nperson, invoices for false claim of input tax adjustment; or \r\n \r\n                                           \r\n1 For Statements of Objects and Reasons see Gazette of Pakistan, dated the 30 th March 1951, Pt. V. \r\npp 36 and 37. \r\n2 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n3 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n4 Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. \r\n5 Brackets and word “(Amendment)” omitted by the Finance Act, 1991. \r\n6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. \r\n8 Clause (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 8   \r\n \r\n(b) allows use of bank account held or operated by him for abetting tax \r\nfraud or other offence warranting prosecution under this Act or \r\nunauthorizedly or illegally maintains or operates business bank account \r\nin other registered person’s name.”; \r\n \r\n 9(1A) “active taxpayer” means a registered person who does not fall in \r\nany of the following categories, namely:- \r\n \r\n (a) who is blacklisted or whose registration is suspended 10[***] in terms \r\nof section 21; \r\n \r\n (b)  fails to file the return under section 26 by the due date for two \r\nconsecutive tax periods; \r\n \r\n (c) who fails to file an Income Tax return under section 114 or statement \r\nunder section 115, of the Income Tax Ordinance, 2001(XLIX of \r\n2001), by the due date; and- \r\n  (d) who fails to file 11[quarterly] or an annual   withholding   tax \r\nstatement under section 165 of the Income Tax Ordinance, 2001; \r\n \r\n (1B) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue \r\nestablished under section 130 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001);] \r\n \r\n (2) “appropriate officer ” means an 12[officer of Inland Revenue] \r\nauthorised by the Board by notification in the official Gazette to perform certain \r\nfunctions under this Act; \r\n \r\n 13[(2A) “arrears”, in relation to a person, means, on any day, the sales tax \r\ndue and payable by the person under this Act before that day but which has not yet \r\nbeen paid; ] \r\n \r\n 14[(3) “associates or associated persons” shall have the same meaning as \r\ndefined in section 85 of the Income Tax Ordinance, 2001(XLIX of 2001);] \r\n \r\n                                           \r\n9 The existing clause (1) and (1A) renumbered as clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 2020. \r\n11 The word substituted by Finance Act, 2020. \r\n12 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010 published in the Gazette of Pakistan Extraordinar y part I at pages 23 to 53 and this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, published \r\nin the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n13 Clause (2A) substituted by Finance Act, 2008. Earlier it was inserted by Tax Laws (Amendments) Ordinance, \r\n1999. Originally it was inserted by Finance Act, 1991. \r\n14 Clause (3) substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 9   \r\n \r\n 15[(3A) “association of persons” includes a firm, a Hindu undivided family, \r\nany artificial juridical person and anybody of persons formed under a foreign law, \r\nbut does not include a company;] \r\n 16[(3AA) “banking company ” means a banking company as defined in the \r\nBanking Companies Ordinance, 1962 (LVII of 1962) and includes anybody \r\ncorporate which transacts the business of banking in Pakistan;] \r\n \r\n 17[(4) “Board” shall have the same meaning as defined under clause (8) \r\nof section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001);] \r\n  \r\n18[“(4A) “Cargo Tracking System” means a digital system notified \r\nby the Board for electronic monitoring and tracking of goods transported within or \r\nacross the territory of Pakistan, for the purpose of tax enforcement, compliance \r\nand prevention of tax evasion;”;] \r\n \r\n19[(4AA)] “Chief Commissioner” means a person appointed as the \r\nchief Commissioner Inland Revenue under section 30;] \r\n \r\n  [(4AAA)] “Commissioner (Appeals)” means Commissioner of \r\nInland Revenue (Appeals) appointed under section 30;] \r\n \r\n 20[(5) “Commissioner” means the Commissioner of Inland Revenue \r\nappointed under section 30;] \r\n \r\n 21[(5A) “common taxpayer identification number ” means the registration \r\nnumber or any other number allocated to a registered person;] \r\n \r\n 22[(5AA) “company” means –  \r\n \r\n (a) a company as defined in the Companies Ordinance, 1984 (XL VII of \r\n1984); \r\n \r\n (b) a body corporate formed by or under any law in force in Pakistan; \r\n \r\n (c) a modaraba; \r\n (d) a body incorporated by or under the law of a country outside Pakistan \r\nrelating to incorporation of companies; \r\n \r\n                                           \r\n15 Clause (3A) inserted by Finance Act, 2008.  \r\n16 Clause (3A) re-numbered as (3AA). Earlier it was inserted by Finance Act, 2004. \r\n17 Clause (4) substituted by Finance Act, 2024. Earlier it was substituted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), respectively by Finance Act,2025. Earlier Clause (4A) inserted by \r\nFinance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and this amendment was made \r\n20 Clause (5) inserted by Finance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated \r\nas Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and this amendment \r\nwas made Through Finance (Amendment) Ordinance, 2009, promulgat ed as Ordinance No. XXII of 2009, published in the Gazette of Pakistan \r\nExtraordinary Part I at pages 229 to 259. \r\n21 Clause (5A) inserted by Finance Act, 2006. Earlier clause (5A) was omitted by Finance Act, 2004. Earlier it was inserted by Tax Laws (Amendments) \r\nOrdinance, 1999. \r\n22 Clause (5AA) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 10   \r\n \r\n (e) a trust, a co-operative society or a finance society or any other society \r\nestablished or constituted by or under any law for the time being in \r\nforce; or \r\n \r\n (f) a foreign association, whether incorporated or not, which the Board \r\nhas, by general  or special order, declared to be a company for the \r\npurposes of the Income Tax Ordinance 2001 (XLIX of 2001); \r\n \r\n23[(5AAA)] “computerized system ” means any comprehensive information \r\ntechnology system to be used by the Board or any other office as may be notified \r\nby the Board, for carrying out the purposes of this Act;] \r\n \r\n 24[(5AB) “cottage industry ” means a manufacturing concern, which fulfils \r\neach of following conditions, namely:− \r\n \r\n (a) does not have an industrial gas or electricity connection; \r\n \r\n (b) is located in a residential area; \r\n \r\n (c) does not have a total labour force of more than ten workers; and  \r\n \r\n (d) annual turnover from all supplies does not exceed 25[eight] million \r\nrupees;] \r\n \r\n26[(5ABA) “courier” means any entity engaged in the delivery of goods and \r\ncollection of cash on behalf of a seller including logistic and ride -hailing \r\nservices;”;] \r\n \r\n26[(5AC)“CREST” means the computerized program for analyzing and cross \r\nmatching of sales tax returns, also referred to as COMPUTERISED RISK-BASED \r\nEVALUATION of SALES TAX;] \r\n \r\n (6) “Customs Act ” means the Customs Act, 1969 (IV of 1969), and \r\nwhere appropriate all rules and notifications made under that Act; \r\n 27[(6A) “defaulter” means a person and, in the case of company or firm, \r\nevery director, or partner of the company, or as the case may be, of the firm, of \r\nwhich he is a director or partner or a proprietor and includes guarantors or \r\nsuccessors, who fail to pay the arrears;] \r\n \r\n 9[(6B) “default surcharge ” means the default surcharge levied under \r\nsection 34;] \r\n \r\n                                           \r\n23 Clause (5AA) re-numbered as (5AAA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n24 Clause (5AB) substituted by Finance Act, 2019. \r\n25 Word “eight” substituted by Finance (Supplementary) Act, 2022.  \r\n26 Clause (5ABA) inserted by Finance Act, 2025. \r\n26 CREST 5AC inserted by Finance Act, 2013. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1999. \r\n9 Clause (6B) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 11   \r\n \r\n (7) “distributor” means a person appointed by a manufacturer, importer \r\nor any other person for a specified area to purchase goods from him for further \r\nsupply and includes a person who in addition to being a distributor is also engaged \r\nin supply of goods as a wholesaler or a retailer; \r\n (8) “document” includes any electronic data, computer programmes, \r\ncomputer tapes, computer disks, micro-films or any other medium for the storage \r\nof such data; \r\n \r\n (9) “due date” in relation to the furnishing of a return 10[under section \r\n26], 11[ 12[...] 13[....] means the 14[15th] day of the month following the end of the tax \r\nperiod, or such other date as the 15[Board] may, by notification in the official \r\nGazette, specify 16[and different dates may be specified for furnishing of different \r\nparts or annexures of the return];  \r\n \r\n 17[(9A)] “e-intermediary” means a person appointed as e-intermediary under \r\nsection 52A for  filing of electronic returns and such other documents as may be \r\nprescribed by the Board from time to time, on behalf of a person registered under \r\nsection 14;] \r\n \r\n 18[(9AA) ***] \r\n \r\n 19(9B) “e-bilty” means a digital transport document generated through the \r\nCargo Tracking System as prescribed by the Board, to accompany goods during \r\ntheir movement.”; \r\n20(9C)  “e-commerce” means sale or purchase of goods conducted over \r\ncomputer networks by methods specifically designed for the purpose of receiving \r\nor placing of orders either through websites, mobile applications or online \r\nmarketplace having digital ordering features by using mobile phones, automated \r\ncomputer-to-computer ordering system or any similar device;”; \r\n \r\n \r\n (10) “establishment” means an undertaking, firm or compan y, whether \r\nincorporated or not, an association of persons or an individual; \r\n \r\n (11)  “exempt supply” means a supply which is exempt from tax under \r\nsection 13; \r\n \r\n                                           \r\n10 The words and figure inserted by Finance Act, 1998. \r\n11 The words and figure inserted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally it was inserted b y Tax Laws \r\n(Amendments) Ordinance, 2001.  \r\n18 Clause (9AA) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n19 Clause (9B) inserted by Finance Act, 2025 \r\n20 Clause (9C) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 12   \r\n \r\n 21[(11A) “FBR Refund Settlement Company 22[10a] Limited” means the \r\ncompany with this name as incorporated under the 23[Companies Act, 2017 (XIX \r\nof 2017)], for the purpose of settlement of sales tax and income tax refund claims \r\nincluding payment by way of issuing refund bonds under section 67A’;] \r\n \r\n 24[10(11B) “firm” means the relation between persons who have agreed to share \r\nthe profits of a business carried on by all or any of them acting for all;] \r\n \r\n (12) “goods” include 25[***] every kind of movable property other than \r\nactionable claims, money, stocks, shares and securities; \r\n \r\n26[“(12A) “green industry” in relation to the entry at serial number 150 of \r\nthe Table-1 of the Sixth Schedule, means- \r\n \r\n(a) a new industrial undertaking which is-  \r\n \r\n(i) setup on land which not previously been utilised for any commercial, \r\nindustrial or manufacturing activity and is free from constraints \r\nimposed by any prior work; \r\n \r\n(ii) built without demolishing revamping, renovating, upgrading, \r\nremodeling or modifying any existing structure, facility or plant; \r\n \r\n(iii) not formed by the spli tting up or reconstitution of an undertaking \r\nalready in existence or by transfer of machinery, plant or building \r\nfrom an undertaking established in Pakistan prior to commencement \r\nof the new business and is not part of an expansion project;    \r\n \r\n(iv) using any pr ocess or technology that has not earlier been used in \r\nPakistan and is so approved by the Engineering Development Board; \r\nand \r\n \r\n(b) is approved by the Commissioner on an application made in the prescribed \r\nform and manner, accompanied by the prescribed documents a nd, such \r\nother documents as may be required by the Commissioner: \r\n \r\n  Provided that this definition shall be applicable from the 1st July, 2019 and \r\nonwards.”.]  \r\n \r\n \r\n (13) “importer” means any person who 27[ ... ] imports any goods into \r\nPakistan; \r\n                                           \r\n21 Existing clause re-numbered as clause (11B) and new clause (11A) inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n22 The word (Pvt) omitted by Finance Act, 2019. \r\n23 Words substituted vide Finance Act, 2019 \r\n24 Clause (11A) inserted by Finance Act, 2008. \r\n25 Expression omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n27 Word “lawfully” omitted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 13   \r\n \r\n \r\n 28[(14) “input tax”, in relation to a registered person, means – \r\n  \r\n (a) tax levied under this Act on supply of goods to the person; \r\n \r\n (b) tax levied under this Act on the import of goods by the person; \r\n \r\n (c) in relation to goods or services acquired by the person, tax levied \r\nunder the Federal Excise Act, 2005 in sales tax mode as a duty of \r\nexcise on the manufacture or production of the goods, or the \r\nrendering or providing of the services; 29[30 ] \r\n \r\n (d) 31[…….] 32[Provincial Sales Tax levied on services rendered or \r\nprovided to the person 33[excluding those services as specified by the \r\nBoard through notification in the official Gazette subject to such \r\nconditions, restrictions and limitations as mentioned therein]; and] \r\n \r\n (e) levied under the Sales Tax Act, 1990 as adapted in the State of Azad \r\nJammu and Kashmir, on the supply of goods received by the person;] \r\n \r\n 34[(14A) the expression “ KIBOR” means Karachi Inter -Bank Offered Rate \r\nprevalent on the first day of each quarter of the financial year;] \r\n 35[(15) “Local Inland Revenue Office” means the office of Superintendent \r\nof Inland Revenue or such other office as the Board may, by notification in the \r\nofficial Gazette, specify;] \r\n \r\n      36[“(15A) “licensed integrator” means any person licensed by the Board to \r\nprovide electronic invoicing system for integration of registered persons in the \r\nprescribed manner;] \r\n \r\n (16) “manufacture” or “produce” includes – \r\n \r\n (a) any process in which an article singly or in combination with  other \r\narticles, materials, components, is either converted into another \r\ndistinct article or product or is so changed, transformed or reshaped \r\nthat it becomes capable of being put to use differently or distinctly \r\nand includes any process incidental or ancillary to the completion of \r\na manufactured product; \r\n  \r\n                                           \r\n28 Clause (14) substituted by Finance Act, 2008. \r\n29 Word “and” added at the end of clause through Finance, Act, 2016. \r\n30 Word “and” omitted through Tax Laws (Amendment) Ordinance, 2016. \r\n31 Expression omitted through Finance, Act, 2016. \r\n32 Expression re-inserted through Tax Laws (Amendment) Ordinance, 2016 having affect from 01st day of July, 2016.. \r\n33 Expression inserted by Finance Act, 2024. \r\n34 Clause (14A) inserted by Finance Act, 2009. \r\n35 Clause (15) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n36 New clause inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 14   \r\n \r\n (b) process of printing, publishing, lithography and engraving; and \r\n \r\n (c) process and operations of assembling, mixing, cutting, diluting, \r\nbottling, packaging, repacking or preparation of goods in any other \r\nmanner; \r\n \r\n (17) “manufacturer” or “ producer” means a person who engages, \r\nwhether exclusively or not, in the production or manufacture of goods whether or \r\nnot the raw material of which the goods are produced or manufactured are owned \r\nby him; and shall include –  \r\n \r\n (a) a person who by any process or operation assembles, mixes, cuts, \r\ndilutes, bottles, packages, repackages or prepares goods by any other \r\nmanner; \r\n  \r\n (b) an assignee or trustee in bankruptcy, liquidator, executor, or curator \r\nor any manufacturer or producer and any person who disposes of his \r\nassets in any fiduciary capacity; and \r\n  \r\n (c) any person, firm or company which owns, holds, claims or uses any \r\npatent, proprietary, or other right to goods being manufactured, \r\nwhether in his or its name, or on his or its behalf, as the case may be, \r\nwhether or not such person, firm or company sells, distributes, \r\nconsigns or otherwise disposes of the goods 37[:] \r\n \r\n38[Provided that for the purpose of refund under this Act, only such shall \r\nbe treated as manufacturer-cum-exporter who owns or has his own manufacturing \r\nfacility to manufacture or produce the goods exported or to be exported;] \r\n \r\n 39[(18) “Officer of Inland Revenue ” means an officer appointed under \r\nsection 30;] \r\n \r\n 40[(18A) “online marketplace”  online marketplace” means online \r\ninterfaces that facilitate, for a fee, the direct interaction between multiple buyers \r\nand multiple sellers via digital orders for supply of goods, with or without the \r\nplatform taking economic ownership of the goods that are being sold;”; \r\n \r\n (19) “open market price” means the consideration in money which that \r\nsupply or a similar supply would generally fetch in an open market; \r\n \r\n 41[(20) “output tax”, in relation to a registered person, means –  \r\n                                           \r\n37 Substituted for the semi-colon by Finance Ordinance, 2000 \r\n38 Proviso inserted by Finance Ordinance, 2000. \r\n39 Clause (18) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n40 Clause (18A) substituted by Finance Act, 2025. \r\n41 Clause (20) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2007.  \r\nSales Tax Act, 1990 \r\n \r\n 15   \r\n \r\n \r\n (a) tax levied under this Act on a supply of goods, made by the person; \r\n \r\n (b) tax levied under the Federal Excise Act, 2005 in sales tax mode as a \r\nduty of excise on the manufacture or production of the goods, or the \r\nrendering or providing of the services, by the person; \r\n \r\n 42[(c) sales tax levied on the services rendered or provided by the person \r\nunder Islamabad Capital Territory (Tax on Services) Ordinance, \r\n2001 (XLII of 2001);] \r\n \r\n43(20A) “payment intermediary” means a banking company, any financial \r\ninstitution including a licensed foreign ex change company or payment gateway \r\nthat facilitate the transfer of funds or payment instructions between two or more \r\nparties to enable, process, route, or settle payments with respect to goods in a \r\nfinancial transaction, without being the ultimate source or  recipient of the \r\npayment;”; \r\n \r\n \r\n 44[(21) “person” means,– \r\n \r\n (a) an individual; \r\n \r\n (b) a company or association of persons incorporated, formed, organized \r\nor established in Pakistan or elsewhere; \r\n \r\n (c) the Federal Government; \r\n \r\n (d) a Provincial Government; \r\n \r\n (e) a local authority in Pakistan; or \r\n \r\n (f) a foreign government, a political subdivision of a foreign \r\ngovernment, or public international organization;] \r\n \r\n (22)  “prescribed” means prescribed by rules made under this Act; \r\n \r\n 45[(22A) “Provincial sales tax ” means tax levied under, Provincial laws or \r\nlaws relating to Islamabad Capital Territory, which are declared by the Federal \r\nGovernment, through notification in the official Gazette to be Provincial Sales Tax \r\nfor the purpose of input tax;] \r\n \r\n                                           \r\n42 Clause (c) substituted by Finance Act, 2020. \r\n43 Clause (20A) inserted by Finance Act, 2025. \r\n44 Clause (21) substituted by Finance Act, 2008. \r\n45 Clause (22A) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 16   \r\n \r\n (23) “registered office” means the office or other place of business \r\nspecified by the registered person in the application made by him for registration \r\nunder this Act or through any subsequent application to the 46[Commissioner]; \r\n \r\n (24) “registration number” means the number allocated to the registered \r\nperson for the purpose of this Act; \r\n \r\n 47[(25) “registered person” means a person who is registered or is liable to \r\nbe registered under this Act: \r\n \r\n Provided that a person liable to be registered but not registered under this \r\nAct 48[...] shall not be entitled to any benefit available to a registered person under \r\nany of the provisions of this Act or the rules made thereunder;] \r\n \r\n 49[(26 )  ***] \r\n \r\n  (27) “retail price”, with reference to the Third Schedule, means the price \r\nfixed by the manufacturer 50[or importer, in case of imported goods] 51[...], \r\ninclusive of all 52[duties], charges and taxes (other than sales tax 53[...]) at which \r\nany particular brand or variety of any article 54[is] sold to the general body of \r\nconsumers or, if more than one such price is so fixed for the same brand or variety, \r\nthe highest of such price 55[:].  \r\n \r\n 56[Provided that the Board may through a general order specify zones or \r\nareas for the purpose of determinatio n of highest retail price for any brand or \r\nvariety of goods 57[:] \r\n \r\n Provided further that the reduction in price on account of chilling charges or \r\nany other similar charges in case of aerated water, beverages, mineral water, or \r\nfruit juices shall not be more than five percent of the price inclusive of sales tax, \r\nfederal excise duty and all taxes other than income tax on which such goods are \r\nactually sold to the general body of consumers: \r\n \r\n Provided also that, where the Board deems it necessary it may, by \r\nnotification in the official gazette, fix the retail price of goods specified in the third \r\nschedule: \r\n \r\n                                           \r\n46 The word “Collector” was substituted for “Commissioner” by Finance (Amendment) ordinance, 2010 promulgated as Ordinance No. I II of 2010 \r\ndated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made through Finance \r\n(Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of P akistan \r\nExtraordinary part I at pages 229 to 259. \r\n47 Clause (25) substituted by Finance Ordinance, 2002. \r\n48 Words “shall remain liable to further tax under sub-section (1A) of section 3 and” omitted by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is substituted and new provisos are added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 17   \r\n \r\n Provided further also that, in case of imported goods specified in the Third \r\nSchedule, the retail price shall not be less than one hundred thirty percent  of the \r\nvalue determined under section 25 of the Customs Act, 1969 (IV of 1969), \r\nincluding the amount of customs duties and federal excise duty levied thereon. \r\n \r\n (28) “retailer” means a person 58[***] supplying goods to general public \r\nfor the purpose of consumption 59[:]. \r\n \r\n 60[Provided that any person, who combines the business of import and retail \r\nor manufacture or production with retail, shall notify and advertise wholesale \r\nprices and retail prices separately, and declare the address of retail outlets 61[***].] \r\n \r\n 62[(28A) ***] \r\n \r\n (29) “return” means any return required to be furnished under Chapter-V \r\nof this Act; \r\n \r\n 63[(29A) “sales tax” means – – \r\n (a) the tax, additional tax, or default surcharge levied under this Act; \r\n \r\n (b) a fine, penalty or fee imposed or charged under this Act 64[excluding \r\nfee and service charges imposed and collected under section 76]; and \r\n \r\n (c) any other sum payable under the provisions of this Act or the rules \r\nmade thereunder;] \r\n \r\n 65[(29AA) “sales tax account” means an account representing the double entry \r\nrecording of sales tax transactions in the books of account;] \r\n \r\n (30) “Schedule” means a Schedule appended to this Act; \r\n \r\n (31) “similar supply ”, in relation to the open market price of goods, \r\nmeans any other supply of goods which closely or substantially 66[resembles] the \r\ncharacteristics, quantity, components and materials of the aforementioned goods; \r\n \r\n 67[(31A) “special audit” means an audit conducted under section 32A;] \r\n \r\n                                           \r\n58 Words “not being a manufacturer or producer or an importer” omitted by Finance Act, 2003, after omission the commas become superfluous. Earlier \r\ncommas and words were inserted by Finance Act, 1998. \r\n59 Substituted for the semi-colon by Finance Act, 2003. \r\n60 Proviso inserted by Finance Act, 2003. \r\n61 The comma, words and figures “, and his total turnover per annum shall be taken into account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special Judge appointed under Section \r\n68[37C of the act until such appointment is made by the Special Judge appointed \r\nunder section] 185 of the Customs Act; \r\n \r\n 69[(33) “supply” means a sale or other transfer of the right to dispose of \r\ngoods as owner, including such sale or transfer under a hire purchase agreement, \r\nand also includes – \r\n \r\n (a) putting to private, business or non -business use of goods produced \r\nor manufactured in the course of taxable activity for purposes other \r\nthan those of making a taxable supply; \r\n \r\n (b) auction or disposal of goods to satisfy a debt owed by a person; \r\n70[***]  \r\n (c) possession of taxable goods held immediately before a person ceases \r\nto be a registered person 71[; 72[***]] \r\n \r\n 73[(d) in case of manufacture of goods belonging to another person, the \r\ntransfer or delivery of such goods to the owner or to a person nominated by him  \r\n74[; and] \r\n \r\n 75[***] \r\n \r\n Provided that the 76[Board, with the approval of the Federal Minister-in-\r\ncharge,] may, by notification in the official Gazette, specify such other transactions \r\nwhich shall or shall not constitute supply;] \r\n \r\n77[(33A) “supply chain” means the series of transactions between buyers \r\nand sellers from the stage of first purchase or import to the stage of final supply;] \r\n \r\n78[(34)] tax”, unless the context requires otherwise, means sales tax; ]\r\n  \r\n \r\n79[(35) “taxable activity”, means any economic activity carried on by a \r\nperson whether or not for profit, and includes – – \r\n \r\n (a) an activity carried on in the form of a business, trade or manufacture; \r\n \r\n                                           \r\n68 Words etc. inserted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n69 Clause (33) substituted by Finance Act, 2008. \r\n70 Word “and” omitted by Finance Act, 2015. \r\n71 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 19   \r\n \r\n (b) an activity that involves the supply of goods, the rendering or \r\nproviding of services, or both to another person; \r\n \r\n (c) a one-off adventure or concern in the nature of a trade; and \r\n \r\n (d) anything done or undertaken during the commencement or \r\ntermination of the economic activity, \r\n \r\nbut does not include –  \r\n \r\n (a) the activities of an employee providing services in that capacity to an \r\nemployer; \r\n \r\n (b) an activity carried on by an individual as a private recreational \r\npursuit or hobby; and \r\n \r\n (c) an activity carried on by a person other than an individual which, if \r\ncarried on by an individual, would fall within sub-clause (b).] \r\n \r\n (36) “tax fraction” means the amount worked out in accordance with the \r\nfollowing formula: – \r\n \r\na \r\n100 + a \r\n \r\n('a' is the rate of tax specified in section 3); \r\n \r\n 80[(37) “tax fraud” means knowingly, intentionally, or dishonestly doing \r\nany act or abetting any action to cause loss of tax under this Act, including,- \r\n \r\n(a)  using or preparing false, forged, and fictitious documents, \r\nincluding returns, statements, annexures, and invoices; \r\n \r\n(b)  false claim of input tax credit based on fictitious transactions; \r\n \r\n(c)  issuance of any tax invoice without supply of goods; \r\n \r\n(d)  tampering with or destroying of any material evidence or \r\ndocuments required to be maintained under this Act or the rule s \r\nmade thereunder; \r\n \r\n(e)  generating fake input through manipulation of return filing system \r\nof the Board and making fake entries in the sales tax returns or in \r\nthe annexures;  \r\n \r\n                                           \r\n80 Clause (37) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 20   \r\n \r\n(f)  making fictitious compliance of section 73, including routing of \r\npayments back to the registered person, or for the benefit of the \r\nregistered person, through a bank account held by a supplier or a \r\npurported supplier; \r\n \r\n(g)  suppression of supplies that are chargeable to tax under this Act; \r\n \r\n(h) making taxable supplies of goods without issuing any tax invoice; \r\n(i)  suppression and nonpayment of withholding tax in the prescribed \r\nmanner beyond a period of three months from due date of payment \r\nof tax; \r\n \r\n(j)  acquisition, possession, transportation, disposal or in any way \r\nremoving, de positing, keeping, concealing, supplying, or \r\npurchasing or in any other manner dealing with, any goods in \r\nrespect of which there are reasons to believe that these are liable \r\nto confiscation under this Act or the rules made thereunder; or  \r\n \r\n(k)  making of taxable supplies without getting registration under this \r\nAct.  \r\n  \r\n 81[(38)  ***] \r\n \r\n (39) “taxable goods” means all goods other than those which have been \r\nexempted under section 13; \r\n \r\n (40) “tax invoice” means a document required to be issued under section \r\n23; \r\n \r\n (41) “taxable supply” means a supply of taxable goods made 82[...] 83[by \r\nan importer, manufacturer, wholesaler (including dealer), distributor or retailer] \r\nother than a supply of goods which is exempt under section 13 and includes a \r\nsupply of goods chargeable to tax at the rate of zero per cent under section 4; \r\n \r\n 84[(42) ***] \r\n \r\n (43) “tax period” means a period of one month or such other period as the \r\n85[Board, with the approval of the Federal Minister -in-charge,] may 86[, ]  by \r\nnotification in the official Gazette, specify; \r\n \r\n                                           \r\n81 Clause (38) omitted by Finance Act, 2004. \r\n82 The words “In Pakistan” omitted by Finance Act, 2003. \r\n83 The words and commas inserted by Finance Act, 1998. \r\n84 Clause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-colon by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 21   \r\n \r\n 87[“(43A) 88[“Tier-1 retailer” means a retailer falling in any one or more of \r\nthe following categories, namely:-]  \r\n \r\n(a) a retailer operating as a unit of a national or international chain of \r\nstores; \r\n \r\n(b) a retailer operating in an air -conditioned shopping mall, plaza or \r\ncentre, excluding kiosks; \r\n \r\n(c) a retailer whose cumulative electricity bill during the immediately \r\npreceding twelve consecutive months exceeds Rupees 89[twelve] \r\nhundred thousand; 90[ ] \r\n \r\n(d) a wholesale r-cum-retailer, engaged in bulk import and supply of \r\nconsumer goods on wholesale basis to the retailers as well as on retail \r\nbasis to the general body of the consumers”;] 91[ ] \r\n \r\n 92[***] \r\n \r\n 93[(f) a retailer who has acquired point of sale for accepting payment \r\nthrough debit or credit cards from banking companies or any other \r\ndigital payment service provider authorized by State Bank of \r\nPakistan; 94[***] \r\n \r\n 95[(g) a retailer whose deductible withholding tax under sections 236G or \r\n236H of the Income Tax Ordinance, 2001(XLIX of 2001) during the \r\nimmediately preceding twelve consecutive months has exceeded the \r\nthreshold as may be specified by the Board through notification in \r\nthe official Gazette; and \r\n  96[***] \r\n \r\n 97[(h) any other person or class of persons as prescribed by the Board.]  \r\n \r\n 98[(44) “time of supply”, in relation to,– \r\n \r\n (a) a supply of goods, other than under hire purchase agreement, means \r\nthe time at which the goods are delivered or made available to  the \r\nrecipient of the supply 99[or the time when any payment is received \r\n                                           \r\n87 Clause (43A) inserted through Finance Act, 2017 \r\n88 Expression substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 substituted expression read as under: \r\n “Tier-1 retailers means”   \r\n89 Word “six” substituted by “twelve” though Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n90 The word “and” omitted vide Finance Act, 2019. \r\n91 The word “and” omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n92 Sub-clause (e) omitted by Finance Act, 2023 \r\n93 New clause (f) inserted by Finance Act, 2021. \r\n94 Word “and” omitted by Finance (Supplementary) Act, 2022. \r\n95 New clause (g) inserted by Finance (Supplementary) Act, 2022. \r\n96 Sub-clause (ga) omitted by Finance Act, 2023 \r\n97 Existing clause (f) re-numbered as clause (h) by Finance Act, 2021. \r\n98 Clause (44) (44 A) and (44 AA) substituted for clause (44) by Finance Act, 2008. \r\n99 Expression added by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 22   \r\n \r\nby the supplier in respect of that supply, whichever is earlier ] \r\n100[****]; \r\n \r\n (b) a supply of goods under a hire purchase agreement, means the time \r\nat which the agreement is entered into; and \r\n \r\n (c) services, means the time at which the services are rendered or \r\nprovided; \r\n \r\n 101[Provided that in respect of sub clause ( a) ,(b) or (c), where any part \r\npayment is received, –  \r\n \r\n(i)  for the supply in a tax period, it shall be accounted for in the return \r\nfor that tax period; and \r\n \r\n(ii) in respect of exempt supply, it shall be accounted for in the return for \r\nthe tax period during which the exemption is withdrawn from such \r\nsupply ;] \r\n \r\n (44A) “trust” means an obligation annexed to the ownership of property \r\nand arising out of the confidence reposed in and accepted by the owner, or declared \r\nand accepted by the owner for the benefit of another, or of another and the owner, \r\nand includes a unit trust; \r\n \r\n (44AA) “unit trust ” means any trust under which beneficial i nterests are \r\ndivided into units such that the entitlements of the beneficiaries to income or \r\ncapital are determined by the number of units held;] \r\n \r\n 102[(45) ***] \r\n \r\n (46) “value of supply” means:-- \r\n \r\n (a) in respect of a taxable supply, the consideration in money including \r\nall Federal and Provincial duties 103[and taxes, if any, which the \r\nsupplier receives from the recipient for that supply but excluding the \r\namount of tax: \r\n \r\nProvided that –  \r\n \r\n (i)  in case the consideration for a supply is in kind or is partly in \r\nkind and partly in money, the value of the supply shall mean \r\nthe open market price of the supply excluding the amount of \r\ntax; 104[ ... ] \r\n                                           \r\n100Words omitted by Finance Act, 2021.  \r\n101 Proviso added by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r\n (ii)  in case the supplier and recipient are associated persons and the \r\nsupply is made for no consideration or for a consideration \r\nwhich is lower than the open market price, the value of supply \r\nshall mean the open market price of the supply excluding the \r\namount of tax; 105[and] \r\n \r\n 106[(iii)  in case a taxable supply is made  to a consumer from general \r\npublic on installment basis on a price inclusive of mark up or \r\nsurcharge rendering it higher than open market price, the value \r\nof supply shall mean the open market price of the supply \r\nexcluding the amount of tax.] \r\n \r\n (b) in case of trade discounts, the discounted price excluding the amount \r\nof tax; provided the tax invoice shows the discounted price and the \r\nrelated tax and the discount allowed is in conformity with the normal \r\nbusiness practices; \r\n \r\n (c) in case where for any special nature of transaction it is difficult to \r\nascertain the value of a supply, the open market price; \r\n (d) in case of imported goods 107[excluding those as specified in the \r\nThird Schedule], the value determined under section 25 108[...] of the \r\nCustoms Act, includin g the amount of customs -duties and \r\n109[federal] excise duty levied thereon; 110[...] \r\n \r\n (e) in case where there is sufficient reason to believe that the value of a \r\nsupply has not been correctly declared in the invoice, the value \r\ndetermined by the Valuation Committee comprising representatives \r\nof trade and the 111[Inland Revenue] constituted by the \r\n112[Commissioner] 113[;] 114[ ] \r\n \r\n 115[(f) in case of manufacture of goods belonging to another person, the \r\nactual consideration received by the manufacturer for the value \r\naddition carried out in relation to such goods;] \r\n \r\n                                           \r\n105 Word inserted by Finance Ordinance, 2001. \r\n106 Sub-clause (iii) inserted by Finance Ordinance, 2001. \r\n107 The expression inserted vide Finance Act, 2019. \r\n108 Words etc. “or 25B” omitted by Finance Act, 2004. \r\n109 Word substituted by Finance Act, 2024. \r\n110 The word “ and” omitted by Finance Supplementary (Amendment) Act, 1997. Earlier the same amendment was made by Sales Tax (Second \r\nAmendment) Ordinance, 1996, dated 2nd November, 1996; and again was made by the Sales Tax (Amendment) Ordinance, 1979. \r\n111  Substituted for “Sales Tax Department” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) \r\nordinance 2010 promulgated as Ordinance No. III of 2010 dated February 6, 2010, published in the Gazette of Pakistan Extraord inary Part I at  \r\npages 23 to 53 and this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary part I at pages 229 to 259. \r\n112  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) ordinance 2010 \r\npromulgated as Ordinance No. III of 2010 dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at  pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pakistan Extraordinary part I at pages 229 to 259. \r\n113 Word etc. “; and” substituted fo r “colon” by Finance Supplementary (Amendment) Act, 1997. Earlier it was substituted by Sales Tax (Second \r\nAmendment) Ordinance, 1996, dated 2nd November, 1996; and again was made by the Sales Tax (Amendment) Ordinance, 1979.  \r\n114 The word “and” omitted vide Finance Act, 2019. \r\n115 Sub clause (f) substituted by Finance Act, 2019. Earlier it was substituted by Sales Tax (Second Amendment) Ordinance, 1996, dated 2nd November, \r\n1996; and again was made by the Sales Tax (Amendment) Ordinance, 1997.  \r\nSales Tax Act, 1990 \r\n \r\n 24   \r\n \r\n 116[(g)]  in case of a taxable supply, with reference to retail tax, the price of \r\ntaxable goods excluding the amount of retail tax, which a supplier \r\nwill charge at the time of making taxable supply by him, or such other \r\nprice as the Board may, by a notification in the official Gazette, \r\nspecify.] \r\n \r\n 117[(h) in case of supply of electricity by an independent power producer \r\n118[or WAPDA], the amount received on account of energy purchase \r\nprice only; and the amount received on account of capacity purchase \r\nprice, energy purchase price premium, excess bonus, su pplemental \r\ncharges etc. shall not be included in the value of supply; 119[***] \r\n  \r\n(i)  in case of supply of electric power and gas by a distribution company, \r\nthe total amount billed including price of electricity and natural gas, \r\nas the case may be, charges, rent s, commissions and all duties and \r\ntaxes local, provincial and federal but excluding the amount of late \r\npayment surcharge and the amount of sales tax;  120[:] \r\n Explanation.- It is clarified that the value of supply does not \r\ninclude the amount of subsidy provi ded by the federal government \r\nor provincial governments to the electricity 121[or natural gas \r\nincluding re-gasified liquefied natural gas] consumers and has never \r\nbeen chargeable to tax under the Act;] \r\n136[(j)  in case of registered person who is engaged in purchasing used \r\nvehicles from general public on which sales tax had already been \r\npaid at the time of import or manufacturing, and which are, later on, \r\nsold in the open market after making certain value addition, value of \r\nsupply will be the difference between sale and purchase price of the \r\nsaid vehicle on the basis of the valuation method prescribed by the \r\nBoard.] \r\n  \r\n122[Provided] that, where the Board deems it necessary it may, by \r\nnotification in the official Gazette, fix the value of any imported goods  123[, \r\nincluding those as specified in the Third Schedule,] or taxable supplies or class of \r\nsupplies and for that purpose fix different values for different classes or description \r\nof same type of imported goods or supplies: \r\n \r\nProvided further that where the value at which import or supply is made is \r\nhigher than the value fixed by the Board, the value of goods shall, unless otherwise \r\ndirected by the Board, be the value at which the import or supply is made;] \r\n                                           \r\n116 Sub-Clause (g) inserted by Finance Act, 1997. \r\n117 Clauses (h) and (i) added by Finance Act, 2019. \r\n118 The words inserted by Finance Act, 2020, shall be deemed to have been inserted with effect from 1st July, 2019. \r\n119 The word “and” omitted by Finance Act, 2020, the word “and” and “new clause j” inserted by Finance Act, 2020. \r\n120 For expression “and” expression “:” substituted and thereafter Explanation inserted by Finance Act, 2022. \r\n121 Expression inserted by Tax Laws (Second Amendment) Ordinance, 2022. \r\n122 Provisos substituted by Finance Act, 2006. \r\n123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whistleblower” means whistleblower as defined i n section 72D of \r\nthe Sales Tax Act, 1990;] \r\n \r\n (47) “wholesaler” 125[includes a dealer and] means any person who \r\ncarries on, whether regularly or otherwise, the business of buying and selling goods \r\nby wholesale or of supplying or distributing goods, directly or indirectly, by \r\nwholesale for cash or deferred payment or for commission or other valua ble \r\nconsideration or stores such goods belonging to others as an agent for the purpose \r\nof sale; and includes 126[a person supplying taxable goods to 127[a person 128[who \r\ndeducts income tax at source under the Income Tax Ordinance, 2001 (XLIX of \r\n2001)]] 129[...]; and \r\n \r\n (48)  “zero-rated supply” means a taxable supply which is charged to tax \r\nat the rate of zero per cent under section 4.] \r\n \r\nChapter-II \r\n \r\nSCOPE AND PAYMENT OF TAX \r\n \r\n 3.  Scope of tax.– (1) Subject to the provisions of this Act, there shall be \r\ncharged, levied and paid a tax known as sales tax at the rate of 130[eighteen] per \r\ncent of the value of– \r\n \r\n (a)   taxable supplies made 131[…] by a registered person in the course or \r\nfurtherance of any 132[taxable activity] carried on by him; and \r\n \r\n (b) goods imported into Pakistan, 133[irrespective of their final \r\ndestination in territories of Pakistan]. \r\n \r\n  134[(1A) Subject to the provision of sub section (6) of section 8 or any \r\nnotification issued thereunder, where taxable supplies are made to a person who \r\nhas not obtained registration number 135[or he is not an active taxpayer], there shall \r\nbe charged, levied and paid a further tax at the rate of  136[four] percent of the value \r\nIn addition to the rate specified in sub sections (1), (1B), (2), (5), 137[(6) and section \r\n4] provided that the Federal Govt. may, by notification in the official Gazette, \r\n                                           \r\n124 Clause (46A) added by Finance Act, 2015. \r\n125 Words inserted by Finance Act, 1997. \r\n126 The words, brackets and figures inserted by Finance Act, 1998. \r\n127 Substituted for “person deducting advance tax under sub-section (4) of section 50 of the Income Tax, 1979 (XXXI of 1979)” by Finance Act, 2004. \r\n128 Substituted for “whose income is not liable to tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but ha s deducted income tax at source \r\nunder section 153 of the said Ordinance” by Finance Act, 2006. \r\n129 Comma and words “, and a person who in addition to making retail supplies is engaged in wholesale business” omitted by Finance Act, 2008. \r\n130 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n131 Words “ in Pakistan” omitted by Finance Act, 2003 \r\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 26   \r\n \r\nspecify the taxable supplies in respect of which the further tax shall not be charged, \r\nlevied and paid.] \r\n \r\n  138[(1B) On the goods specified in the Tenth Schedule, in lieu of levying \r\nand collecting tax under sub -section (1), the tax shall be levied and collected, in \r\nthe mode and manner specified therein−  \r\n \r\n (a) on the production capacity of plants, machinery, undertaking, \r\nestablishments or installation producing 139[or] manufacturing such \r\ngoods; or  \r\n \r\n (b) on fixed basis, from any person who is in a position to collect such \r\ntax due to the nature of the business,  \r\n \r\nand different rates may be so prescribed for different regions or areas.] \r\n   \r\n140[(2)  Notwithstanding the provisions of sub-section (1): – \r\n \r\n          (a) taxable supplies 141[and import of goods]  specified in the Third \r\nSchedule shall be charged to tax at the rate of 142[eighteen] per cent \r\nof the retail price 143[or in case such supplies 144[or imports] are also \r\nspecified in the Eighth Schedule, at the rates specified therein and \r\nthe retail price thereof,] along with the amount of sales tax shall be \r\nlegibly, prominently and indelibly printed or embossed by the \r\nmanufacturer 145[, or the importer, in case of imported goods,]  on \r\neach article, packet, container, package, cover or label, as the case \r\nmay be; 146[:]147[ ] \r\n \r\n   148[Provided that the Federal Government may, subject to such \r\nconditions and restrictions as it may impose, by notification in the \r\nofficial Gazette, declare that the tax on goods specified in the Third \r\nSchedule shall be collected and paid at such higher rate or rates on \r\nthe retail price thereof, as may be specified in the said notification: \r\nand   \r\n \r\n     149[Provided 150[further] that the 151[Board], may, by notification \r\nin the official Gazette, exclude any taxable supply 152[or import] from \r\n                                           \r\n138 Clause (1B) substituted vide Finance Act, 2019. \r\n139 Word substituted by Finance Act, 2021. \r\n140 Sub section (2) substituted by Finance Act, 2001 \r\n141 The expression inserted through Finance Act, 2019. \r\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n143 The expression inserted through Finance Act, 2017 \r\n144 The words “or imports” inserted vide Finance Act, 2019. \r\n145 The expression inserted through Finance Act, 2019. \r\n146 Substituted for “; and” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148 New proviso inserted by Finance (Supplementary) Act, 2023. \r\n149 Proviso inserted by Finance Act, 2007. \r\n150 Word inserted by Finance (Supplementary) Act, 2023. \r\n151 Word “Board” substituted by Finance (Supplementary) Act, 2022. \r\n152 The words “or imports” inserted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 27   \r\n \r\nthe said Schedule or include any taxable supply 153[or import]  \r\ntherein; 154[…] \r\n \r\n (aa) 155[goods specified in the Eighth schedule shall be charged to tax at \r\nsuch rates and subject to such conditions and limitations as specified \r\ntherein; and] \r\n \r\n 156[(b) the 157[Federal Government] may , subject to such conditions and \r\nrestrictions as it may impose, by notification in the official Gazette, \r\ndeclare that in respect of any taxable goods, the tax shall be charged, \r\ncollected and paid in such manner and at such higher or lower rate or \r\nrates as may be specified in the said notification.] \r\n \r\n (3) The liability to pay the tax shall be,- \r\n \r\n (a)  in the case of supply of goods158[…], of the person making the \r\nsupply,  \r\n \r\n (b) in the case of goods imported into Pakistan, of the person importing \r\nthe goods; 159and \r\n \r\n(c) in the case of supply of digitally ordered taxable goods by online \r\nmarket place, website and software application from within Pakistan \r\nduring the course of e-commerce, the liability to collect and pay tax \r\nshall be of payment intermediary including a banking company, a \r\nfinancial institution, licensed exchange company or payment \r\ngateway in case the payment is made digitally and of the courier \r\ndelivering the goods where those are supplied on Cash on Delivery \r\n(CoD) basis at the rates provided in the Eleventh Schedule.”; \r\n \r\n \r\n 160[(3A) Notwithstanding anything contained in clause (a) of sub-section (3), \r\nthe 161[Board, with the approval of the Federal Minister -in-charge,] may, by a \r\nnotification in the official Gazette, specify the goods in respect of which the \r\nliability to pay tax shall be of the person receiving the supply.] \r\n \r\n 162[(3B) Notwithstanding anything contained in sub section (1) and (3), sales \r\ntax on the import and supply of the goods specified in the Ninth Schedule to this \r\nAct shall be charged, collected and paid at the rates, in the manner, at the time, and \r\nsubject to the pro cedure and conditions as specified therein or as may be \r\n                                           \r\n153 The words “or imports” inserted through Finance Act, 2019. \r\n154 Word “and” omitted by Finance Bill, 2014. \r\n155 Inserted by Finance Act, 2014 \r\n156 Clause (b) substituted by Finance Act, 2015. \r\n157 Words “Federal Government” substituted by Finance Act, 2018. \r\n158 Words “in Pakistan” omitted by Finance Act, 2003. \r\n159 in sub-section (3), in clause (a) the word “and”, occurring at the end is omitted and in clause (b) for the full stop at the end, the semi colon and the \r\nword “and” is substituted and thereafter the new clause (c) is inserted by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collect and pay the tax shall be on the \r\npersons specified therein.] \r\n \r\n 163[(4) ***] \r\n \r\n 164[(5) The 165[Federal Government] may, in addition to the tax levied under \r\nsub-section (1) 166[…], 167[…]  sub-section (2) and sub-section (4), levy and collect \r\n168[“tax at such extra rate or amount”] not exceeding 169[eighteen] per cent of the \r\nvalue of such goods or class of goods and on such persons or class of persons, in \r\nsuch mode, manner and at time, and subject to such conditions and limitations as \r\nit may, by rules, prescribe.] \r\n \r\n 170[(6) The Federal Government or 171[the Board] may, in lieu of the tax \r\nunder sub-section (1), by notification in the official Gazette, levy and collect such \r\namount of tax as it may deem fit on any supplies or class of supplies or on any \r\ngoods or class of goods and may also specify the mode, manner or time of payment \r\nof such amount of tax.  \r\n \r\n 172[(7) The tax shall be withheld 11[***] at the rate as specified in the \r\nEleventh Schedule, by any person or class of persons 173[being purchaser of goods \r\nor services 174[, other than the services liable to pay sales tax under a Provincial \r\nenactment,] as withholding agent for the purpose of dep ositing the same, in such \r\nmanner and subject to such conditions or restrictions as the Board may prescribe \r\nin this behalf through a notification in the official Gazette 175[:] \r\n \r\n 176[omitted]  \r\n \r\n177(7A) The tax withheld as provided in the Eleventh Schedule by the \r\npayment intermediary or the courier, as the case may be, shall be final \r\ndischarge of tax liability in respect of taxable supplies of digitally \r\nordered goods by; \r\n \r\n(i) cottage industry as defined in clause (5AB) of section 2 of this \r\nAct; and \r\n(ii) retailers other than tier-I retailers \r\n                                           \r\n163 Sub section (4) omitted by Finance Act, 2008. \r\n164 Sub section (5) inserted by Finance Act, 1999. \r\n165 Words “Federal Government” substituted by Finance Act, 2018. \r\n166 Word etc. “and (1 A)” omitted by finance Act, 2004. \r\n167 Word etc. “clause (C) of” omitted by Finance Ordinance, 2002 \r\n168 Words substituted by Finance Act, 2013. \r\n169 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n170 Sub section (6) inserted by Finance Ordinance 2001 \r\n171 Substituted for “Central Board of Revenue” by Finance Act, 2007 \r\n172 Sub-section (7) substituted by Finance Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 29   \r\n \r\n 178[(8) Notwithstanding anything contained in any law or notification made \r\nthereunder 179[, but subject to the provisions of clause (b) of sub -section (2)] in \r\ncase of supply of natural gas to CNG stations, the Gas Transmission and \r\nDistribution Company shall charge sales tax from the CNG stations at the rate of \r\n180[eighteen] per cent of the value of supply to the CNG consumers, as notified by \r\nthe Board from time to time, but excluding the amount of tax, as provided in clause \r\n(46) of section 2. \r\n \r\n 181[(9) Notwithstanding anything contained in sub -section (1), tax shall be \r\ncharged from retailers, other than those falling in Tier -1, through their monthly \r\nelectricity bills, at the rate of five percent where the monthly bill amount does not \r\nexceed rupees twenty thousand and at the rate of seven and half percent where the \r\nmonthly bill amount exceeds the aforesaid amount and the electricity supplier shall \r\ndeposit the amount so collected directly without adjusting against his input tax: \r\n \r\n \r\n Provided that the tax under this sub -section shall be in addition to the tax \r\npayable on supply of electricity under sub-sections (1), (1A) and (5): \r\n \r\n \r\n Provided further that the Commissioner of Inland Revenue having \r\njurisdiction shall issue order to the electricity supplier regarding exclusion of a \r\nperson who is either a Tier-1 retailer or not a retailer.] \r\n \r\n 182[(9A) Notwithstanding anything contained in this Act, Tier-1 retailers shall \r\npay sales tax at the rate as applicable to the goods sold under relevant provisions \r\nof this Act or a notification issued there under: \r\n  \r\n 183[****] \r\n  \r\n 184[omitted] \r\n \r\n 185[(9AA) In respect of goods, specified in the Thirteenth Schedule, the \r\nminimum production for a month shall be determined on the basis of a single or \r\nmore inputs as consumed in the production process as per criterion specified in the \r\nThirteenth Schedule and if minimum production so determined exceeds the actual \r\nsupplies for the month, such minimum production shall be treated as quantity \r\nsupplied during the month a nd the liability to pay tax shall be discharged \r\naccordingly.] \r\n \r\n                                           \r\n178  Sub-section 8 Inserted by Finance Act, 2014. \r\n179 Comma and words inserted by Finance Act, 2015. \r\n180 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n181 Sub-section 9 substituted by Tax Laws (Second Amendment) Ordinance, 2022 and shall be deemed to have been so substituted from the 01st day \r\nof July, 2022. \r\n182 Sub-section (9A) substituted through Finance Act, 2019. \r\n183First proviso omitted by Finance Act, 2021. \r\n184 Proviso to sub-section (9A)  omitted by Finance Act, 2025. \r\n185 New sub-section inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 30   \r\n \r\n 186[(10) *** repealed] \r\n \r\n 187[(11)***]  \r\n \r\n 188[(12) Notwithstanding anything contained in this Act, the Federal \r\nGovernment may, in lieu of or in addition to the tax under sub -section (9), by \r\nnotification in the official Gazette, levy and collect such amount of tax at such rates \r\nand from such date as it may deem fit, from retailers, other than those falling in \r\nTier-1, through their monthly electricity bill, and may also specify the mode, \r\nmanner or time of payment of such tax: \r\n \r\n \r\n Provided that different rates or amounts of tax may be specified for different \r\npersons or class of persons.] \r\n \r\n \r\n 189[3A. ***] \r\n \r\n 190[3AA. ***] \r\n \r\n 191[3AAA. ***] \r\n \r\n 192[3B.  Collection of excess sales tax etc. – (1) Any person who has  \r\ncollected or collects any tax or charge, whether under misapprehension of any \r\nprovision of this Act or otherwise, which was not payable as tax or charge or which \r\nis in excess of the tax or charge actually payable and the incidence of which has \r\nbeen passed on to the consumer, shall pay the amount of tax or charge so collected \r\nto the Federal Government. \r\n \r\n 193[(2)  Notwithstanding anything contained in any law or judgement of a \r\ncourt, including the Supreme court and a High court, any amount payable to the \r\nFederal Government under sub-section (1) shall be deemed to be an arrear of tax \r\nor charge payable under this Act and shall be recoverable accordingly and any \r\nclaim for refund in respect of such amount shall neither be admissible to the \r\nregistered person nor payable to any court of law or to any person under direction \r\nof the court.] \r\n \r\n (3) The burden of proof that the incidence of tax or charge referred to in \r\nsub-section (1) has been or has not been passed to the consumer shall be on the \r\nperson collecting the tax or charge.] \r\n \r\n                                           \r\n186 Section 10 repealed which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n187 Sub-section (11) omitted by Finance Act, 2024. \r\n188 New sub-section (12) added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n189 Section (3A) omitted by Finance Act, 2004. \r\n190 Section (3AA) omitted by Finance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. –  Notwithstanding the provisions of section 3 \r\n194[except those of sub-section (1A)], 195[...] the following goods shall be charged \r\nto tax at the rate of zero per cent:-- \r\n \r\n [(a) goods exported, or the goods specified in the Fifth Schedule;] \r\n \r\n (b)  supply of stores and provisions for consumption aboard a \r\nconveyance proceeding to a destination outside Pakistan as specified \r\nin section 24 of the Customs Act, 1969 (IV of 1969); \r\n \r\n 196[(c) such other goods, as the Federal Government may specify by \r\nnotification in the official Gazette, whenever circumstances exist to \r\ntake immediate action for the purposes of national security, natural \r\ndisaster, national food security in emergency situations and \r\nimplementation of bilateral and multilateral agreements:”; and] \r\n \r\n 197[(d) omitted.] \r\n \r\n   Provided that nothing in this section shall apply in respect of a supply \r\nof goods which –  \r\n(i) are exported, but have been or are intended to be re-imported \r\ninto Pakistan; or \r\n \r\n(ii) have been entered for export under Section 131 of the \r\nCustoms Act, 1969 (IV of 1969), but are not exported 198[***] \r\n199[; or]  \r\n \r\n(iii) 200[have been exported to a country specified by the Federal \r\nGovernment, by Notification in the official Gazette 201[:] \r\n \r\n  202[Provided further that the Federal Government may, by a \r\nnotification in the official Gazette, restrict the amount of credit for input tax  \r\nactually paid and claimed by a person making a zero -rated supply of goods \r\notherwise chargeable to sales tax.] \r\n \r\n 5.  Change in the rate of tax.–  If there is a change in the rate of tax- \r\n \r\n (a) a taxable supply made 203[***]  by a registered person shall be \r\ncharged to tax at such rate as is in force at the time of supply; \r\n \r\n                                           \r\n194 The expression inserted through Finance Act, 2017 \r\n195 Words “a Supply of” omitted by Finance Act, 2004. \r\n196 Clause (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (b) imported goods shall be charged to“tax at such rate as” is in force,- \r\n (i) in case the goods are entered for home consumption, on the date \r\non a 9[goods declaration] is presented under section 79 of the \r\nCustoms Act, 1969 (IV of 1969); \r\n \r\n (ii) in case the goods are cleared from warehouse, on the date on \r\nwhich a 204[goods declaration] for clearance of such goods is \r\npresented under section 104 of the Customs Act , 1969 (IV of \r\n1969); \r\n \r\nProvided that where a 9[goods declaration] is presented in advance of the \r\narrival of the conveyance by which the goods are imported, the tax shall be charged \r\nas is in force on the date on which the manifest of the conveyance is delivered: \r\n \r\nProvided further that if the tax is not paid within seven days of the of the \r\n205[goods declaration] 206[under section 104 of the Customs Act,] the tax shall be \r\ncharged at the rate as is in force on the date on which tax is actually paid. \r\n \r\n6.  Time and manner of payment. – (1) The tax in respect of goods \r\nimported into Pakistan shall be charged and paid in the same manner and at the \r\nsame time as if it were a duty of customs payable under the Customs Act, 1969 \r\n207[and the provisions of the said Act 208[including section 31A thereof], shall, so \r\nfar as they relate to collection, payment and enforcement 209[including recovery] \r\nof tax under this Act on such goods where no specific provision exists in this Act, \r\napply,]. \r\n \r\n 210[(1A) Notwithstanding anything contained in any other law for the time \r\nbeing in force, including but not limited to the Protection of Economic Reforms \r\nAct, 1992 (XII of 1992), and notwithstanding any decision or judgment of any \r\nforum, authority or court whether passed, before or after the promulgation of the \r\nFinance Act, 1998 (III of 1998), the provisions of section 31 -A of the Customs \r\nAct, 1969 (IV of 1969), referred to in sub-section (1) shall be incorporated in and \r\nshall be deemed to have always been so incorp orated in this Act and no person \r\nshall be entitled to any exemption from or adjustment of or refund of tax on account \r\nof the absence of such a provision in this Act, or in consequence of any decision \r\nor judgment of any forum, authority or court passed on that ground or on the basis \r\nof the doctrine of promissory estoppel  or on account of any promise or \r\ncommitment made or understanding given whether in writing or otherwise, by any \r\ngovernment department or authority.] \r\n \r\n                                           \r\n204 Substituted for “bill of entry” by Finance Act, 2005 \r\n205 Substituted for “bill of entry” by Finance Act, 2005 \r\n206 Words, figure and comma inserted by the Finance Act, 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Finance Act, 1998. \r\n209 Words “including recovery” inserted by Finance Act, 2015. \r\n210 Sub Section (1A) inserted by Sales Tax (amendment) Ordinance, 2002 dated June 07, 2002 and shall be deemed to have always been so inserted. \r\nSales Tax Act, 1990 \r\n \r\n 33   \r\n \r\n (2) The tax in respect of taxable suppli es made 211[***] during a tax \r\nperiod shall be paid by the registered person 212[by the date as prescribed in this \r\nrespect] 213[:] \r\n \r\n214[Provided that the Board may, by a notification in the Official Gazette, \r\ndirect that the tax in respect of all or such classes of supplies (other than zero-rated \r\nsupplies) of all or such taxable goods, as may be specified in the aforesaid \r\nnotification, shall be charged, collected and paid in any other way, mode, manner \r\nor at time as may be specified therein.] \r\n \r\n 215[(3) The tax due on t axable supplies 216[***] shall be paid by any of the \r\nfollowing modes, namely:- \r\n \r\n (i) through deposit in a bank designated by the Board; and \r\n \r\n (ii) through such other mode and manner as may be specified by the \r\nBoard.] \r\n \r\n 217[4. ***] \r\n \r\n 218[(5) The Federal Government may, subject to such conditions, limitations \r\nand restrictions as it may impose, by notification in the official Gazette, allow \r\npayment of sales tax on installments basis by the Federal or Provincial \r\nGovernments or any public sector organization on import or supply of any goods \r\nor class of goods: \r\n \r\n   Provided that such payment may be allowed from any previous date \r\nspecified in the notification under this sub-section.] \r\n \r\n 7. Determination of tax liability. – (1) 219[Subject to the \r\nprovisions of 220[section 8 and] 8B, for] the purpose of determining his tax liability \r\nin respect of taxable supplies made during a tax period, a registered person shall \r\n221[, subject to the provisions of section 73,] be entitled to deduct input tax 222[paid \r\n223[or payable 224[during the tax period for the purpose of taxable supplies made, \r\nor to be made, by him] from the output tax 225[excluding the amount of further tax \r\n                                           \r\n211 Words “ in Pakistan” omitted by Finance Act, 2013 \r\n212 Words substituted through Finance, Act, 2016. \r\n213 Substituted for full stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make such other adjustments as are specified in Section 9 227[:] \r\n \r\n228[Provided that where a registered person did not deduct input tax within \r\nthe relevant period, he may claim such tax in the return for any of the six \r\nsucceeding tax periods.] \r\n \r\n (2) A registered person shall not be entitled to deduct input tax from \r\noutput tax unless,- \r\n \r\n (i) in case of a claim for input tax in respect of a taxable supply made \r\n229[***], he holds a tax invoice 230[in his name and bearing his \r\nregistration number] in res pect of such supply 231[, or in case of \r\nsupply of electricity or gas, a bill bearing his registration number and \r\nthe address where the connection is installed] 232[:]  \r\n \r\n  Provided that from the date to be notified by the Board in this respect, \r\nin addition to above, if the supplier has not declared such supply in \r\nhis return or he has not paid amount of tax due as indicated in his \r\nreturn; \r\n \r\n (ii) 233[in case of goods imported into Pakistan, he holds bill of entry or \r\ngoods declaration in his name and showing his sales tax registration \r\nnumber, duly cleared by the customs under section 79 234[, section \r\n81] or section 104 of the Customs Act, 1969 (IV of 1969);] \r\n \r\n (iii)  235[in case of goods purchased in auction, he holds a treasury challan, \r\n236[in his name and bearing his registration number,] showing \r\npayment of sales tax;] \r\n \r\n 237[(iv) ***] \r\n  \r\n 238[(3) Notwithstanding anything in sub-sections (1) and (2), 239[Board, with \r\nthe approval of the Federal Minister-in-charge,] may, by a special order, subject to \r\nsuch conditions, limitation s or restrictions as may be specified therein allow a \r\nregistered person to deduct input tax paid by him from the output tax determined \r\nor to be determined as due from him under this Act.] \r\n \r\n                                           \r\n226 Words etc “ excluding the amount of tax” omitted by Finance Act, 2004 \r\n227 Substituted for the full stop by Finance Act, 2003 \r\n228 Proviso substituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 35   \r\n \r\n 240[(4) Notwithstanding anything contained in this Act or rules made there \r\nunder, the 241[Federal Government] may, by notification in the official Gazette, \r\nsubject to such conditions, limitations or restrictions as may be specified therein, \r\nallow a registered person  or class of persons to deduct such amount of input tax \r\nfrom the output tax as may be specified in the said notification.] \r\n \r\n 242[(5) Notwithstanding anything contained in this Act or the rules made \r\nthereunder, the Board, by notification in the official Gazet te, may impose \r\nrestrictions on wastage of material on which input tax has been claimed in respect \r\nof the goods or class of goods.] \r\n \r\n 243[7A. Levy and collection of tax on specified goods on value addition. – \r\n244[(1) Notwithstanding anything contained in this Act or the rules made there \r\nunder, the 10[Federal Government]  may specify, by notification in the official \r\nGazette, that sales tax chargeable on the supply of goods of such description or \r\nclass shall, with such limitations or restrictions as may be prescribed, be levied and \r\ncollected on the difference between the value of supply for which the goods are \r\nacquired and the value of supply for which the goods, either in the same state or \r\non further manufacture, are supplied.] \r\n 245[(2) Notwithstanding anything contained in this Act or the rules made \r\nthereunder, in respect of the goods or class of goods specified in the Twelfth \r\nSchedule, the minimum value addition tax, against the value added by the \r\nregistered person, shall be payable, at the rate and by the registered persons or class \r\nof registered persons, specified therein, subject to the conditions, limitations, \r\nrestrictions and procedure specified therein: \r\n \r\n Provided that the Federal Government may, through a notification \r\npublished in the official Gazette, amend any provision of the said Twelfth \r\nSchedule.] \r\n \r\n 246[8. Tax credit not allowed. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall n ot be entitled to reclaim or deduct input tax \r\npaid on –  \r\n \r\n 247[(a) the goods 248[or services] used or to be used for any purpose other \r\n249[***] for taxable supplies made or to be made by him;] \r\n   \r\n (b)  any other goods or services which the 250[Federal Government] may, \r\nby a notification in the official Gazette, specify251[;252[***]] \r\n                                           \r\n240 Sub Section (4) inserted by Finance Act, 2007.   \r\n241 Words “Federal Government” substituted by Finance Act, 2018. \r\n242 New sub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted by Sales Tax (amendment) Ordinance, 2001 dated February 07, 2001. \r\n248 Words inserted by Finance Act, 2008. \r\n249 Words “for the manufacture of production of manufacture goods or,” omitted by Finance Act, 2007. \r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***] the goods under 255[sub-section] (5) of section 3 256[:] \r\n  \r\n 257[(ca) the goods 258[or services] in respect of which sales tax has not been \r\ndeposited in the Government treasury by the respective supplier;] \r\n \r\n 259[(caa) purchases, in respect of which a discrepancy is indicated by CREST \r\nor input tax of which is not verifiable in the supply chain;] \r\n 260[(d) fake invoices; 261[***] \r\n \r\n (e) purchases made by such registered person, in case he fails to furnish \r\nthe information required by the Board through a notification issued \r\nunder sub-section (5) of section 26 [;] \r\n  \r\n 262[(f)  goods and services not related to the taxable supplies made by the \r\nregistered person.] \r\n \r\n 263[(g)  goods and services acquir ed for personal or non -business \r\nconsumption;] \r\n \r\n 264[(h)  goods used in, or permanently attached to, immoveable property, \r\nsuch as building and construction materials, paints, electrical and \r\nsanitary fittings, pipes, wires and cables, but excluding 265[pre-\r\nfabricated buildings and] such goods acquired for sale or re -sale  or \r\nfor direct use in the production or manufacture of taxable goods; \r\n266[***]] \r\n   \r\n 267[(i)  vehicles falling in Chapter 87 of the First Schedule to the Customs \r\nAct, 1969 (IV of 1969), parts of such vehicles, electrical and gas \r\nappliances, furniture furnishings, office equipment (excluding \r\nelectronic cash registers), but excluding such goods acquired for sale \r\nor re-sale] 268[;] \r\n \r\n 269[(j) services in respect of which input tax adjustment is barred under the \r\nrespective provincial sales tax law; \r\n \r\n                                           \r\n253 Clause (c) inserted by Finance Act, 1999. \r\n254 Word “on” omitted by Finance Act, 2004. \r\n255 Substituted for subsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 37   \r\n \r\n (k) import or purchase of agricultural machinery or equipment subject to \r\nsales tax at the rate of 7% under Eighth Schedule to this Act;  \r\n \r\n (l) from the date to be notified by the Board, such goods and services \r\nwhich, at the time of filing of return by the buyer, have not been \r\ndeclared by the supplier in his return 270[or he has not paid amount of \r\ntax due as indicated in his return; and \r\n \r\n 271[(m) the input goods 272[or services] attributable to supplies made to un -\r\nregistered 273[distributor], on pro-rata basis, for which sale invoices \r\ndo not bear the NIC number or NTN as the case may be, of the \r\nrecipient as stipulated in section 23.] \r\n \r\n (2) If a registered person deals in taxable and non -taxable supplies, he \r\ncan reclaim only such proportion of the input tax as is attributable to taxable \r\nsupplies in such manner as may be specified by the Board. \r\n \r\n (3) No person other than a registered person shall make any deduction \r\nor reclaim input tax in respect of taxable supplies made or to be made by him. \r\n \r\n 274[(4) ***] \r\n \r\n 275[(5) Notwithstanding anything contained in any other law for the time \r\nbeing in force or any decision of any Court, for the purposes of this section, no \r\ninput tax credit shall be allowed to the persons who paid fixed tax under any \r\nprovisions of this Act as it existed at any time prior to the first day of December, \r\n1998.] \r\n \r\n 276[(6) Notwithstanding anything contained in any other law for the time \r\nbeing in force or any p rovision of this Act, 277[Board, with the approval of the \r\nFederal Minister-in-charge,] may, by notification in the official Gazette, specify \r\nany goods or class of goods which a registered person cannot supply to any person \r\nwho is not registered 278[***] under this Act.] \r\n \r\n 279[(7) ***] \r\n \r\n 280[8A. Joint and several liability of registered persons in supply chain \r\nwhere tax unpaid. – Where a registered person receiving a taxable supply from \r\nanother registered person is in the knowledge or has reasonable grounds to suspect \r\nthat some or all of the tax payable in respect of that supply or any previous or \r\n                                           \r\n270 Expression added through Finance Act, 2016. \r\n271 Clause (m) substituted through Finance Act, 2019. \r\n272 The words inserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) inserted by Sales Tax (Amendment) Ordinance, 2001 dated February 7, 2001. \r\n277 The expression substituted by Finance Act, 2019. \r\n278 Words “or enrolled” omitted by Finance Act, 2004. \r\n279 Sub-section (7) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 38   \r\n \r\nsubsequent supply of the goods supplied would go unpaid 281[, of which the burden \r\nto prove shall be on the department] such person as well as the person making the \r\ntaxable supply shall be jointly and severally liable for payment of such unpaid \r\namount of tax 282[:]] \r\n  \r\n283[Provided that the Board may by notification in the official gazette, \r\nexempt any transaction or transactions from the provisions of this section.] \r\n \r\n284[8B. Adjustable input tax.– (1) Notwithstanding anything contained \r\nin this Act, in relation to a tax period, a registered person 285[***] shall not be \r\nallowed to adjust input tax in excess of ninety per cent of the output tax for that tax \r\nperiod: \r\n \r\n           286[Provided that the restriction on the adjustment of input tax in excess of \r\nninety percent of the output tax, shall not apply in c ase of fixed assets or Capital \r\ngoods:] \r\n \r\n           Provided further that the Board may by notification in the official Gazette, \r\nexclude any person or class of persons from the purview of sub-section (1).  \r\n \r\n (2) A registered person, subject to sub -section (1), may be allowed \r\nadjustment 287[or refund] of input tax not allowed under sub-section (1) subject to \r\nthe following conditions, namely:–  \r\n \r\n (i) in the case of registered persons, whose accounts are subject to audit \r\nunder the Companies Ordinance, 1984, upon furnishing a statement \r\nalong with annual audited accounts, duly certified by the auditors, \r\nshowing value additions less than the limit prescribed under sub -\r\nsection (1) above; or \r\n \r\n (ii) in case of other registered persons, subject to the conditions and \r\nrestrictions as may be specified by the Board by notification in the \r\nofficial Gazette. \r\n \r\n (3) The adjustment or refund of input tax mentioned in sub-sections (2), \r\nif any, shall be made on yearly basis in the second month following the end of the \r\nfinancial year of the registered person. \r\n \r\n (4) Notwithstanding anything contained in sub -sections (1) and (2), the \r\nBoard may, by notification in the official Gazette, prescribe any other limit of input \r\ntax adjustment for any person or class of persons . 288In order to limit input tax \r\n                                           \r\n281 Expression added by Finance Act, 2015. \r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 39   \r\n \r\nallowance, the Board may also use data based automated risk management system \r\nto defer certain input tax or fix higher or lower limits of input tax adjustment:  \r\n  \r\n Provided that the registered person may contest the action taken  under this \r\nsub-section by filing application and documents with the Commissioner \r\nconcerned, who shall decide the case within thirty days of such application. \r\n  \r\n 289[(4A) Notwithstanding anything contained in sub-sections (1), (2) and (3), \r\ninput tax allowed in case of locally manufactured electric vehicles subject to \r\nreduced rate of tax under the Eighth Schedule shall be limited to the extent of \r\namount of output tax and no refund or carry forward of excess input tax shall be \r\nallowed.] \r\n \r\n (5) Any auditor found guilty of misconduct in furnishing the certificate \r\nmentioned in sub-section (2) shall be referred to the Council for disciplinary action \r\nunder section 20D of Chartered Accountants, Ordinance, 1961 (X of 1961).] \r\n \r\n 290[(6) In case a Tier -1 retailer does not in tegrate his retail outlet in the \r\nmanner as prescribed under sub -section (9A) of section 3, during a tax period or \r\npart thereof, the adjustable input tax for whole of that tax period shall be reduced \r\nby 291[60%.] \r\n \r\n 9.  Debit and credit note. – Where a registered person has issued a tax \r\ninvoice in respect of a supply made by him and as a result of cancellation of supply \r\nor return of goods or a change in the nature of supply or change in the value of the \r\nsupply or some such event the amount shown in the tax invoice or the return needs \r\nto be modified, the registered person may, subject to such conditions and \r\nlimitations as the Board may impose, issue a debit or credit note and make \r\ncorresponding adjustment against output tax in the return. \r\n \r\n 292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later than forty-\r\nfive days of filing of refund claim in such manner and subject to such conditions \r\nas the Board may, by notification in the official Gazette specify: \r\n \r\n 293[Provided that in case of excess input tax against supp lies other than \r\nzero-rated or exports, such excess input tax may be carried forward to the next tax \r\nperiod, along with the input tax as is not adjustable in terms of sub -section (1) of \r\nsection 8B, and shall be treated as input tax for that period and the B oard may, \r\nsubject to such conditions and restrictions as it may impose, by notification in the \r\nofficial Gazette, prescribe the procedure for refund of such excess input tax.] \r\n                                           \r\n289 New sub-section (4A) inserted by Finance Act, 2020. \r\n290 New sub-section (6) inserted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Board may, from such date and subject to such \r\nconditions and restrictions as it may impose, by notification in the official Gazette, \r\ndirect that refund of input tax against exports shall be paid 294[at the fixed rates and \r\nin the manner as] notified in the such notification. \r\n \r\n (2) If a registered person is liab le to pay any tax, default surcharge or \r\npenalty payable under any law administered by the Board, the refund of input tax \r\nshall be made after adjustment of unpaid outstanding amount of tax or, as the case \r\nmay, default surcharge and penalty.  \r\n \r\n (3) Where there is reason to believe that a person has claimed input tax \r\ncredit or refund which was not admissible to him, the proceedings against him shall \r\nbe completed within sixty days. For the purposes of enquiry or audit or \r\ninvestigation regarding admissibility of the refund claim, the period of sixty days \r\nmay be extended up to one hundred and twenty days by an officer not below the \r\nrank of an Additional 295[Commissioner Inland Revenue] and the Board may, for \r\nreasons to be recorded in writing, extend the aforesaid pe riod which shall in no \r\ncase exceed nine months.] \r\n \r\n 296[11. ***] \r\n \r\n 297[11A. Short paid amounts recoverable without notice. – \r\nNotwithstanding any of the provisions of this Act, where a registered person pays \r\nthe amount of tax less than the tax due as indicated in  his return, the short paid \r\namount of tax along with default surcharge shall be recovered from such person by \r\nstopping removal of any goods from his business premises and through attachment \r\nof his business bank accounts, without giving him a show cause notice and without \r\nprejudice to any other action prescribed under section 48 of this Act or the rules \r\nmade thereunder: \r\n \r\n Provided that no penalty under section 33 of this Act shall be imposed \r\nunless a show cause notice is given to such person.] \r\n \r\n 298[11B. Limitation for issuing orders in certain cases.— For the purposes \r\nof issuing an assessment order or any other order in consequence of or to give \r\neffect to any order made by the Commissioner (Appeals), Appellate Tribunal, High \r\nCourt, or Supreme Court, the p rovisions of section 124 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply mutatis mutandis;] \r\n \r\n                                           \r\n294 The expression substituted through Finance Act, 2019. \r\n295 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amen dment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extr aordinary part I at \r\npages 23 to 53 and this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of law has been decided by a High Court or the Appellate Tribunal in the \r\ncase of a registered person, on or after first day of July, 1990, the Commissioner \r\nor an officer of Inland Revenue may, notwithstanding that he has preferred an \r\nappeal against the decision of the High Court or made an application for reference \r\nagainst the order of the Appellate Tribunal, as the case may be, follow the said \r\ndecision in the case of the said taxpayer in so far as it applies to said question of \r\nlaw arising in any assessment pending before the Commissioner or an officer of \r\nInland Revenue, until the decision of the High Court or of the Appellate Tribunal \r\nis reversed or modified.  \r\n  \r\n (2)  In case the decision of High Court or the Appellate Tribunal, referred \r\nto in sub -section (1), is reversed or modified, the Commissioner or an officer of \r\nInland Revenue may, notwithstanding the expiry of period of limitation prescribed \r\nfor making any assessment or order, within a period of one year from the date of \r\nreceipt of decision, modify the assessment or order in which the said decision was \r\napplied so that it conforms to the final decision.] \r\n \r\n300[11D. Best judgment Assessment. — (1) Where a person,  \r\n(a)  fails to furnish a sales tax return in response to notice under \r\nsub-section (2A) of section 26; or  \r\n \r\n(b)  fails to produce before the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner under sections \r\n25 or 38A, accounts, documents and r ecords required, or \r\nany other relevant document or evidence that may be \r\nrequired by him, the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner may, after a notice to \r\nshow cause to such person, based on any available \r\ninformation or mate rial and to the best of his judgment, \r\nmake an assessment of tax payable or refund due and also \r\ncharge penalty and default surcharge.  \r\n \r\n (2)  For the purposes of clause (b) of sub -section (1), the officer of \r\nInland Revenue may also disallow or reduce a registered person input tax on goods \r\nif the registered person is unable, to provide invoice or other record or evidence of \r\nthe transaction or circumstances giving rise to such claim.  \r\n (3)  Where a best judgment assessment has been made due to default \r\nof clause (a) of sub-section (1) and the person files the return within sixty days of \r\nissuance of order under this section thereafter and pays the amount of tax payable \r\nalong with default surcharge and penalty, the notice to show cause and the order \r\nof assessment shall abate. \r\n \r\n(4)  Notwithstanding anything in sub -section (1), where the Federal \r\nBoard of Revenue has specified conditions for the purpose of determination of \r\n                                           \r\n299 New section 11C inserted by Finance Act, 2020. \r\n300 New sections 11D to 11G inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 42   \r\n \r\nminimum tax liability in respect of a person who is required to file return but who \r\nfails to file such return, the Officer of Inland Revenue shall determine such liability \r\nof the registered person in accordance thereof. \r\n \r\n301(5) Notwithstanding anything contained in this section, in case of \r\nperson who is liable to be registered under clause (25) of s ection 2 based on tax \r\nwithheld under section 236G of Income Tax Ordinance, 2001 (XLIX of 2001) and \r\ndoes not furnish a return upon notice, an officer of inland revenue may assess sales \r\ntax liability on the value addition on reasonable grounds including info rmation \r\nobtained from the purchase data under section 236G of Income Tax Ordinance, \r\n2001 (XLIX of 2001).  \r\n \r\n11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner suspects on the basis of audit or otherwise that \r\ndue to any reason a person has-  \r\n \r\n(a)  not paid or short paid due sales tax;  \r\n(b)  claimed input tax credit or refund which is not admissible;or  \r\n \r\n(c)  has obtained an amount of refund not due,  \r\n \r\nthe officer of Inland Revenue after issuing a show cause notice to the \r\nperson shall pass an order to det ermine and recover the amount of tax unpaid or \r\nshort paid, inadmissible input tax or refund, or unlawful refund obtained and shall \r\nalso impose penalty and default surcharge in accordance with sections 33 and 34: \r\n \r\nProvided that this section shall not be applicable to the extent of \r\nproceedings initiated under section 37A of the Act. \r\n \r\n(2) For the purposes of sub-section (1), the officer of Inland Revenue may \r\nalso disallow input tax on goods or services if the taxpayer is unable,  without \r\nreasonable cause, to provide a receipt, or invoice or other record or evidence of the \r\ntransaction or circumstances giving rise to such claim.  \r\n(3)  Where a tax or charge has not been levied under clause (a) of sub -\r\nsection (1), the amount of tax shall be recovered as tax fract ion of the value of \r\nsupply.  \r\n \r\n       11F. Failure to withhold sales tax.— Where any person, required to withhold \r\nsales tax under sub -section (7) of section 3, fails to withhold the tax or having \r\nwithheld the tax fails to deposit the same in the prescribed manner, the officer of \r\nInland Revenue not below the rank of Assistant Commissioner shall after a notice \r\nto such person to show cause pass an order to determine and recover the amount \r\nin default and impose penalty and default surcharge under section 33 and 34.  \r\n                                           \r\n301 Sub-section (5) inserted by Finance Act, 2025 \r\n302Sub-section (1) substituted by Finance Act, 2025  \r\nSales Tax Act, 1990 \r\n \r\n 43   \r\n \r\n \r\n11G.  Limitation for assessment. — (1) The show cause notice under \r\nsections 11D to 11F shall be issued within five years, from the end of the financial \r\nyear in which the relevant date falls.  \r\n  \r\n(2)  An order under sections 11D, 11E and 11F shall be made within \r\none hundred and 303[eighty days] of issuance of show cause notice or within such \r\nextended period as the Commissioner may, for reasons to be recorded, in writing \r\nspecify, provided that such extended period shall in no case exceed from ninety \r\ndays:  \r\n \r\nProvided that any period during which t he proceedings are adjourned on \r\naccount of a stay order or Alternative Dispute Resolution proceedings or the time \r\ntaken through adjournment by the registered person not exceeding sixty days shall \r\nbe excluded from the computation of the period specified in this sub-section.  \r\n \r\n (3)  For the purpose of sections 11D, 11E and 11F, the words “relevant \r\ndate” means—  \r\n(a)  the time of payment of sales tax or charge as provided under \r\nsection 6;  \r\n(b)  the time of payment for goods or services on which sales tax \r\nwas to be withheld under sub-section (7) of section 3; and \r\n(c)  in a case where sales tax or charge has been erroneously \r\nrefunded, the date of its refund.] \r\n \r\n 304[12. ***] \r\n \r\n 305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Notwithstanding the provisions of sub-section (1) – \r\n \r\n 309[(a) the Federal Government may, whenever circumstances exist to take \r\nimmediate action for the purposes of national security, natural \r\ndisaster, national food security in emergency situations and \r\nimplementation of bilateral and multilateral agreements, by \r\nnotification in the official Gazette, exempt any supplies made or \r\n                                           \r\n303 For the words “twenty days”, the words “eighty days” substituted by Finance Act, 2025 \r\n304 Section 12 omitted by Finance Act, 1996. \r\n305 Section 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax Laws Amendment Ordinance, 2000, full Stop was substituted for colon by sales tax “(Ame ndment) Ordinance, 1999, \r\ndated 13th August, 1999. \r\n308 Provisos omitted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. Earlier it was omitted by sales Tax (Amendment)  Act, 1999 \r\ndated 30-03-1999. \r\n309 Clause (a) substituted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 44   \r\n \r\nimports, of any goods or c lass of goods from the whole or any part \r\nof the tax chargeable under this Act, subject to the conditions and \r\nlimitations specified therein;] \r\n \r\n 310[(b) ***] \r\n  \r\n (3) The exemption from tax chargeable under sub -section (2) may be \r\nallowed from any previous date specified in the notification issued under clause \r\n(a) 311[***].] \r\n \r\n 312[(4) ***] \r\n \r\n 313[(5) ***] \r\n \r\n 314[(6) The 315[Board] shall place before the National Assembly all \r\nnotifications issued under this section in a financial year. \r\n \r\n (7) Any notification issued under sub -section (2), after 1 st July, 2015 \r\nshall, if not earlier rescinded, stand rescinded on the expiry of the financial year in \r\nwhich it was issued 316[: \r\n \r\n Provided that all such notifications, except those earlier rescinded, shall be \r\ndeemed to have been in force with effect from the 1st July, 2016 and shall continue \r\nto be in force till the 30th June, 2018, if not earlier rescinded: \r\n \r\n Provided further that all notif ications issued on or after the first day of \r\nJuly, 2016 and placed before the National Assembly as required under sub-section \r\n(6) shall continue to be in force till thirtieth day of June, 2018, if not earlier \r\nrescinded by the Federal Government or the National Assembly.] \r\n                                           \r\n310 Clause (b) omitted by Finance Act, 2015. \r\n311 Expression “or, as the case may be, order made under clause (b) of that sub-section” omitted by Finance Act, 2015. \r\n312 Sub-section (4) omitted by Finance Act, 2006. \r\n313 Sub-section (5) omitted by Sales Tax (Amendment) Ordinance, 2000. \r\n314 Sub-section (6) and sub-section (7) added by Finance Act, 2015. \r\n315 Substituted for the words “Federal Government” through Finance Act, 2017 \r\n316 For the full stop a colon inserted and thereafter new provisos added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 45   \r\n \r\nChapter-III \r\n \r\nREGISTRATION \r\n \r\n 317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:- \r\n \r\n (a) a manufacturer who is not running a cottage industry;  \r\n   \r\n (b) a retailer who is liable to pay sales tax under the Act or rules made \r\nthereunder, excluding such retailer required to pay sales tax through \r\nhis electricity bill under sub-section (9) of section 3;  \r\n \r\n (c) an importer;  \r\n  \r\n (d) an exporter who intends to obtain sales tax refund against his zero -\r\nrated supplies; \r\n  \r\n (e) a wholesaler, dealer or distributor; and \r\n   \r\n (f) a person who is required, under any othe r Federal law or Provincial \r\nlaw, to be registered for the purpose of any duty or tax collected or \r\npaid as if it were a levy of sales tax to be collected under the Act. \r\n \r\n318(1A) Every person including a non -resident person except who is \r\nrunning a cottage industry and the retailers who are required to pay sales tax \r\nthrough electricity bills under sub-section (9) of section 3, selling digitally ordered \r\ngoods from within Pakistan through online marketplace, website or software \r\napplication as the case may be, shall apply in the prescribed form and in the \r\nprescribed manner for registration. \r\n \r\n (1B) Every online marketplace or a courier, involved in e -commerce by \r\nsupplying digitally ordered goods from within Pakistan shall not allow any person \r\nto use their services to carry out e-commerce transactions unless it holds NTN and \r\nin case sub-section (1A) of this section applies also holds sales tax registration. \r\n \r\n (2) Persons not engaged in making of taxable supplies in Pakistan, if \r\nrequired to be registered for making imports or exports, or under any provisions of \r\nthe Act, or any other Federal law, may apply for registration.  \r\n \r\n 319(2A) If a person, who is required to be registered under the Act, does \r\nnot apply for registration and the Commissioner Inland Revenue or any o ther \r\n                                           \r\n317Section 14 substituted by Finance Act, 2015. \r\n318 Sub-section (1A) and (1B) inserted by Finance Act, 2025 \r\n319 Sub-section (2A) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 46   \r\n \r\nofficer, as may be authorized by the Board, after such inquiry as deemed \r\nappropriate, having reason to believe that a person is liable to register, he shall \r\ncompulsorily register such person after providing an opportunity of being heard. \r\n \r\n (3) The registration under this Act shall be regulated in such manner as \r\nthe Board may, by notification in the official Gazette, prescribe.] \r\n \r\n 320[14A. *** repealed] \r\n  \r\n 321[14AB.Discontinuance of gas and electricity connections. –\r\nNotwithstanding anything contained in this Act or any other law for the time being \r\nin force, the Board shall have power through Sales Tax General Order to direct the \r\ngas and electricity distribution companies for discontinuing the gas and electricity \r\nconnections of any person who fall in the following categories, namely:– \r\n \r\n(a) Any person, including tier-1 retailers, who fail to register \r\nfor sales tax purpose or  \r\n(b) Notified tier-1 retailers registered but not integrated with \r\nthe Board’s Computerized System: \r\n \r\n Provided that upon registration or integration, as the case may be, of the \r\nabove said persons, the Board shall notify the restoration of their gas or electricity \r\nconnection through Sales Tax General Order.] \r\n \r\n32214AC. Bar on operations of Bank Accounts.  – (1) This section shall \r\napply–  \r\n(a) where the Commissioner has reasons to believe that a \r\nperson is engaged in supply of taxable goods without \r\nhaving registration under this Act; \r\n \r\n(b) the Commissioner has provided three consecutive \r\nopportunities of being heard to the person to obtain \r\nregistration under this Act; and \r\n \r\n(c) the person has failed to obtain registration. \r\n \r\n(2) Notwithstanding anything contained in this Act or any other law \r\nfor the time being in force, the Commissioner shall have the powers to direct \r\nbanking companies, scheduled banks and other financial institutions, through an \r\norder in writing, to intermittently suspend operation of the bank account of such a \r\nperson for three working days. \r\n \r\n                                           \r\n320 Section 14A repealed, which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47   \r\n \r\n(3) The Commissioner shall, if the contravention continues under sub-\r\nsection (1), repeat suspension specified in sub-section (2), for two more times with \r\nan interval of one week between the suspensions. \r\n \r\n(4) The Commissioner shall , if the contravention under sub -section \r\n(1) continues after his order under sub -section (3), direct the banking companies, \r\nscheduled banks and other financial institutions, through an order in writing to \r\npermanently bar operation of the bank accounts of the person. \r\n \r\n(5) Upon registration of such person, the Commissioner shall issue \r\nand convey order for removal of bar on operati on of his bank accounts not later \r\nthan two working days.  \r\n \r\n(6) Any person, aggrieved by any decision or order passed under this \r\nsection, may within thirty days of the date of receipt of such decision or order \r\nprefer an appeal before the Chief Commissioner Inland Revenue. \r\n \r\n(7) The provisions of this section shall come into force on such date \r\nas the Board may notify in the official Gazette. \r\n  \r\n14AD. Bar on transfer of Immoveable Property.  — (1) Where the \r\nperson fails to obtain registration within fifteen days from issuance of order under \r\nsub-section (4) of section 14AC, the Chief Commissioner shall constitute a \r\ncommittee comprising the Chief Commissioner, Commissioner and one member \r\nfrom the Chamber of Commerce or a Trade Associations, as the case may be. \r\n \r\n(2) The committee shall issue a notice to such unregistered person \r\nwhich shall also be prominently displayed at the business premises of the person. \r\n \r\n(3) The committee after affording a personal hearing to the person \r\nshall either recommend for imposition of bar on transfer of immovable property or \r\nrecommend to the Commissioner to remove the bar imposed under section 14AC. \r\n \r\n(4) For imposition of bar on transfer of immovable property, the \r\nCommittee shall recommend the Commissioner for imposition of bar on transfe r \r\nof immovable property: \r\n  \r\nProvided that the Committee shall provide an opportunity to obtain \r\nregistration within fifteen days prior to the recommendation.   \r\n \r\n(5) The Commissioner shall have the powers to direct the property \r\nregistering authority, through an order in writing, to bar transfer of immoveable \r\nproperty of any person who fails to obtain registration after lapse of fifteen days. \r\n \r\n(6) Upon registration of such person, the Commissioner shall issue \r\nand convey order for removal of bar on transfer of i mmovable property not later \r\nthan two working days. \r\nSales Tax Act, 1990 \r\n \r\n 48   \r\n \r\n \r\n(7) Any person, aggrieved by the decision or order passed may, within \r\nthirty days of the date of receipt of such decision or order prefer an appeal before \r\nthe Chief Commissioner Inland Revenue who is not member of the committee. \r\n \r\n(8) The provisions of this section shall come into force on such date \r\nas may be notified by the Board. \r\n \r\n14AE. Other measures for non-registration.– (1) Subject to prior action \r\nunder section 14AC and 14AD, any person who fails to g et registered for the \r\npurposes of this Act, the Chief Commissioner shall have the powers to-- \r\n \r\n(a)  seal the business premises; \r\n \r\n(b)  seize moveable property; or  \r\n \r\n(c)  appoint a receiver for the management of the taxable activity of a \r\nperson. \r\n \r\n(2) Action under sub-section (1) shall not be carried out, unless- \r\n \r\n(a) a public notice is issued specifying the date from which \r\nthe premises shall be sealed, or movable property is \r\nseized, or a receiver is appointed for the management of \r\nthe taxable activity; \r\n \r\n(b) a committee comprising the Chief Commissioner, the \r\nCommissioner concerned and a representative from the \r\nChambers of Commerce or Trade Associations, provides \r\nan opportunity of being heard to the person through an \r\nopen court; and \r\n \r\n(c) such decision is made public by placement on the Board’s \r\nwebsite and newspaper as well. \r\n \r\n(3) Upon registration, of such person the Chief Commissioner shall \r\nreverse the order issued under sub-section (1) not later than two working days. \r\n \r\n(4) Any person, aggrieved by any decision or order passed under sub-\r\nsection (1), may within thirty days of the date of receipt of such decision or order, \r\nprefer representation before the Board. \r\n \r\n (5) All or any of the provisions of this section shall come into force on \r\nsuch date as the Board may notify in the official Gazette. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 49   \r\n \r\n 323[15. ***] \r\n \r\n 324[16. ***] \r\n \r\n 325[17. *** \r\n \r\n 18. *** \r\n  \r\n 19. *** \r\n \r\n 20. ***] \r\n \r\n 326[21. De-registration, blacklisting and suspension of registration.– (1) \r\nThe Board or any officer, authorized in this behalf, may subject to the rules, de-\r\nregister a registered person or such class of registered persons not required to be \r\nregistered under this Act. \r\n  \r\n (2) Notwithstanding anything contained in this Act, in cases where the \r\n327[Commissioner] is satisfied that a registered person is found to have issued fake \r\ninvoices 328[...] or has 329[otherwise] committed tax fraud, he may 330[issue an order \r\nof suspension and blacklisting ] such person or suspend his registration in \r\naccordance with such procedure as the Board may by notification in the official \r\nGazette, prescribe.]  \r\n \r\n331(2A)  The Commissioner shall, within ten days of issuance of order of \r\nsuspension, issue a show cause notice to the registered person. Upon receipt of the \r\nreply to the notice and after giving an opportunity of hearing to the registered \r\nperson, if the Commissioner is satisfied, he may order for revoking of suspension \r\nof the registered person or issue an appealable speaking order for blacklisting of \r\nthe registered person within thirty days of receipt of the reply to the notice. \r\n \r\n 332[(3) During the period of suspension of registration, the invoices issued \r\nby such person shall not be entertained for the purposes of sale s Tax refund or \r\ninput tax credit, and once such person is black listed, the refund or input tax credit \r\nclaimed against the invoices issued by him, whether prior or after such black \r\nlisting, shall 333[...] be rejected through a self-speaking appealable order and after \r\naffording an opportunity of being heard to such person.]  \r\n  \r\n                                           \r\n323Section 15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 50   \r\n \r\n 334[(4) Notwithstanding anything contained in this Act, where the Board, the \r\nconcerned Commissioner or any officer authorized by the Board in this behalf has \r\nreasons to believe that a registered person is engaged in issuing fake or flying \r\ninvoices, claiming fraudulent input tax or refunds, does not physically exist or \r\nconduct actual business, or is committing any other fraudulent activity, the Board, \r\nconcerned Commissioner or such Offic er may after recording reasons in writing, \r\nblock the refunds or input tax adjustments of such person and direct the concerned \r\nCommissioner having jurisdiction for further investigation and appropriate legal \r\naction.] \r\n \r\n335[(5)  Notwithstanding anything contained in this Act, the Chief \r\nCommissioner may, either of his own motion or on application made by the \r\nregistered person call for and examine the record of proceedings and the order of \r\nsuspension and blacklisting under sub-section (2) and after making such inquiry as \r\nis necessary, may modify the such order as he may deems fit:  \r\nProvided that no order under this sub -section shall be passed unless an \r\nopportunity of being heard has been provided to the registered person.] \r\n \r\n 336[21A. Active taxpayers list.-The Board shall have the power to maintain \r\nactive taxpayers list in the manner as may be prescribed by rules and such rules \r\nmay provide for the restrictions and limitations to be imposed on a person who \r\nceases to be an active taxpayer.] \r\n \r\nChapter-IV \r\n \r\nBOOK KEEPING AND INVOICING  \r\nREQUIREMENTS \r\n \r\n 337[22. Records.– (1) A registered person making taxable supplies shall \r\nmaintain and keep at his business premises or registered office in English or Urdu \r\nlanguage the following records of goods purchased 338[, imported] and supplied \r\n(including zero-rated and exempt supplies) made by him or by his agent acting on \r\nhis behalf in such form and manner as would permit ready ascertainment of his tax \r\nliability during a tax period – \r\n  \r\n (a) records of supplies made shall indicate the description, quantity and \r\nvalue of goods, name and address of the person to whom supplies \r\nwere made and the amount of the tax charged; \r\n \r\n (b) records of goods purchased shall show the description, quantity and \r\nvalue of goods, name, address and registration number of the supplier \r\nand the amount of the tax on purchases; \r\n \r\n                                           \r\n334 Sub section (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the description, quantity and \r\nvalue of goods and the amount of tax paid on imports;] \r\n \r\n 340[(d)] records of zero-rated and exempt supplies; \r\n \r\n 341[(da)  double entry sales tax accounts;] \r\n \r\n 342[(e)]  invoices, credit notes, debit notes, bank statements, 343[banking \r\ninstruments in terms of section 73,] inventory records, 344[utility \r\nbills, salary and labour bills, 345[cash book,] rental agreements, sale \r\npurchase agreements and lease agreements]; 346[...] \r\n \r\n 347[(ea) Record relating to Gate passes, inward or outward and transport \r\nreceipts.] \r\n 348[(eb) Electronic version of records mentioned in clauses (a) to (ea) of this \r\nsub-section.] \r\n \r\n 349[(f)] such other records as may be specified by the Board: \r\n \r\n 350[Provided that the persons paying 351[...] retail tax shall keep such record \r\nas may be specified by the Board.] \r\n \r\n352[(1A) Notwithstanding anything in any other law for the time being in \r\nforce, the Board may require, by notification in the official Gazette, a r egistered \r\nperson or class of registered persons to declare and use only as many number of \r\nbusiness bank accounts as may be specified by the Board in such notification to \r\nmake or receive payments on account of purchase and sale transactions for the \r\npurpose of this Act or rules made thereunder and to make payment of due tax from \r\nsuch accounts only.] \r\n \r\n (2) The Board may, by notification in the official Gazette, specify for any \r\nclass of taxable persons or any other person registered under this Act to keep such \r\nother records for the purposes of this Act. \r\n \r\n 353[(2A) The Board may, by notification in the Official Gazette, specify for any \r\nclass of taxable persons registered under this Act to use such electronic fiscal cash \r\nregisters as are approved by the Board in the manner as may be prescribed.] \r\n                                           \r\n339 Clause (c) inserted by Finance Act, 2005. \r\n340 Existing clause (c) re-lettered as clause (d) by Finance Act, 2005. \r\n341 Clause (da) inserted by Finance Act, 2006. \r\n342 Existing clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 52   \r\n \r\n  \r\n 354[(3) The Board may, by notification in the official gazette, prescribe the \r\nprocedure or software for electronically maintenance of records, filing of sales tax \r\nreturns or refunds and for any other matter or approve any software for electronic \r\nmaintenance of records and filing of returns or refunds by a person or class of such \r\npersons.]] \r\n \r\n 355[(4) The registered persons, whose accounts are subject to audit under the \r\nCompanies Ordinance, 1984 (XLVII of 1984), shall be required  to submit a copy \r\nof the annual audited accounts, along with a certificate by the auditors certifying \r\nthe payment of due tax by the registered person.] \r\n \r\n 23. Tax Invoices.– (1) A registered person making a taxable supply shall \r\nissue a serially numbered tax invoice at the time of supply of goods containing the \r\nfollowing particulars356[, in Urdu or English language,] namely: –  \r\n \r\n (a) name, address and registration number of the supplier; \r\n \r\n [357(b) name, address and registration number of the recipient and in case of \r\nsupplies by manufacturer or importer to unregistered distributor, the \r\nNIC or NTN of such unregistered distributors, as the case may.] \r\n \r\n  Explanation. – For the purpose of this clause, ordinary consumer \r\nmeans a person who is buying the goods for his own  consumption \r\nand not for the purpose of re-sale or processing:  \r\n  \r\n  Provided that the condition of NIC or NTN shall be effective from \r\n1st August, 2019 358[:] \r\n \r\n  359[Provided further that the condition of NIC shall not apply in the \r\ncase of payment through debit or credit card or digital mode;] \r\n \r\n (c) date of issue of invoice; \r\n \r\n (d) description 360[including count, denier and construction in case of \r\ntextile yarn and fabric,] and quantity of goods; \r\n \r\n (e) value exclusive of tax; \r\n \r\n (f) amount of sales tax; and \r\n \r\n                                           \r\n354 Sub Section (3) substituted by Finance Act, 2003. \r\n355 Sub Section (4) inserted by Finance Act, 2007. \r\n356 The expression added through Finance Act, 2019. \r\n357 Clause (b) substituted by Finance Act, 2022. \r\n358 Colon substituted by Finance (Supplementary) Act, 2022. \r\n359 Proviso inserted by Finance (Supplementary) Act, 2022. \r\n360 The expression added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 53   \r\n \r\n 361[(ff) ***] \r\n \r\n (g) value inclusive of tax: \r\n \r\n Provided that the Board may, by notification in the official Gazette, \r\nspecify such modified invoices 362[...] for different persons or classes of persons; \r\n \r\n Provided further that not more than one tax invoice shall be issued for a \r\ntaxable supply363[.] \r\n \r\n364Provided also that where any goods are transported or supplied, the \r\nregistered person shall ensure the generation and linkage of the tax invoice with \r\nthe e-Bilty generated under section 40C of this Act and section 83C of the Customs \r\nAct, 1969. \r\n \r\n 365[***] \r\n \r\n 366[(2) No person other than a registered person or a person paying 367[*** \r\n368[***]]369[retail tax] shall issue an invoice under this section. \r\n \r\n 370[(3) A registered person making a taxable supply shall, subject to such \r\nconditions, restrictions and limitations as the Board may, by notification in the \r\nofficial Gazette, specify to issue electronic invoices.] \r\n 371[(4) The Board may, by notification in the Official Gazette, prescribe the \r\nmanner and procedure for regulating the issuance and authentication of tax \r\ninvoices.] \r\n \r\n 372(5)  The Board through notification in the official Gazette, may require \r\nany person or class of persons to integrate their electronic invoicing system with \r\nthe Board’s Computerized System for real time reporting of sales in such mode \r\nand manner and from such date as may be specified therein.  \r\n (6)  Licensed integrator shall integrate electronic invoicing system of \r\nregistered persons referred to in sub-section (5) in such mode and manner as may \r\nbe prescribed: \r\n  Provided that from such date, and in such mode and m anner, as \r\nprescribed by the Board, all Tier-1 retailers shall integrate their retail outlets with \r\nBoard’s computerized system for real-time reporting of sales. \r\n                                           \r\n361 Clause (ff) omitted by Finance Act, 2004. \r\n362 Comma and words “, including replacement invoice,” omitted by Finance Act, 1997. \r\n363 Full stop substituted by Finance (Supplementary) Act, 2022. \r\n364 Proviso inserted by Finance Act, 2025. \r\n365 Proviso omitted by Finance (Supplementary) Act, 2022. \r\n366 Sub Section (2) inserted by Finance Act, 1996. \r\n367 Words “turnover tax or” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 54   \r\n \r\n \r\n 373[24.  Retention of record and documents for 374[Six] years.– A person, \r\nwho is required to maintain any record or documents under this Act, shall retain \r\nthe record and documents for a period of 352[Six] years after the end of the tax \r\nperiod to which such record or documents relate 375[or till such further period the \r\nfinal decision in any proceedings including proceedings for assessment, appeal, \r\nrevision, reference, petition and any proceedings before an alternative Dispute \r\nResolution Committee is finalized].] \r\n \r\n 376[25.  Audit of sales tax affairs .– (1) The Commissioner on the basis of \r\nreasons to be recorded in writing, may direct the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner to conduct audit of sales tax affairs of \r\nany registered person and issue a notice to such register ed person intimating him \r\nregarding audit of sales tax affairs.  \r\n \r\nExplanation.- For the removal of doubt, it is declared that the \r\npowers of the Commissioner to direct conduct of audit and to issue a notice \r\nunder this sub -section are independent of the powers of the Board under \r\nsection 72B and nothing contained in section 72B restricts the powers of the \r\nCommissioner to direct conduct of audit and to issue notice under this sub-\r\nsection.  \r\n \r\n (2)  The Commissioner shall communicate the reasons referred to in \r\nsub-section (1) to the registered person whose audit is to be conducted through the \r\nnotice under sub-section (1).  \r\n \r\nExplanation.- For the removal of doubt, it is declared that the \r\nCommissioner may not provide an opportunity of hearing before issuance \r\nof notice under sub-section (1).  \r\n \r\n (3)  The reasons referred to in sub -section (1) shall be based on \r\nscrutiny of the available records including sales tax and federal excise returns, \r\nincome tax returns and withholding statements, financial statements or third party \r\ninformation:  \r\n \r\nProvided that the reasons shall not include the mere verification of input \r\ntax, output tax, refund claim and compliance of legal provisions without \r\nidentifying risk factors that require such verification.  \r\n \r\n (4)  Subsequent to the issuance of notice under sub -section (1), the \r\nofficer of Inland Revenue, may call for any record or documents including record \r\nmaintained under this Act, the rules made thereunder or any other law for the time \r\nbeing in force for conductin g audit of the sales tax affairs of the person. Where \r\n                                           \r\n373 Section (24) substituted by Finance Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have been kept on electronic data, the registered person \r\nshall allow authorize officer of Inland Revenue access to the use of machine and \r\nsoftware on which such data is kept and the officer of Inland Revenue may obtain \r\nduly attested hard copies of such information or data from the registered person:  \r\n \r\nProvided that the officer of Inland Revenue shall not call for record or \r\ndocuments of the registered person after expiry of six ye ars from the end of the \r\nfinancial year to which they relate.  \r\n \r\n (5)  The officer of Inland Revenue may require the registered person \r\nto attend his office in person or through an authorized representative. The \r\nregistered person shall produce such accounts, documents or any evidence as the \r\nofficer of Inland Revenue may consider necessary.  \r\n \r\n (6)  The officer of Inland Revenue not below the rank of Assistant \r\nCommissioner may conduct or cause to be conducted such enquiry and obtain such \r\ninformation from any third party as he considers appropriate.  \r\n \r\n (7)  The officer of Inland Revenue not below the rank of Assistant \r\nCommissioner shall conduct audit of the sales tax affairs to verify the correctness \r\nor otherwise of the declared tax liability, output tax, input tax claimed, tax paid, \r\nrefund claimed, stocks co nsumed or available for ascertaining compliance or \r\notherwise with the provisions of this Act and the rules made thereunder on the \r\nbasis of the record and evidence obtained under sub-sections (5) or (6).  \r\n \r\n(8)  The officer of Inland Revenue may conduct audi t proceedings \r\nelectronically through video links, or any other facility as may be prescribed by the \r\nBoard.  \r\n \r\n(9)  After completion of the audit, the officer of Inland Revenue may, \r\nif required pass an order under section 11E, after providing an opportunity of being \r\nheard to the registered person under sub-section (1) of section 11E.  \r\n \r\n(10)  Notwithstanding anything contained in sub -sections (7) and (9) \r\nwhere a registered person fails to produce before the officer of Inland 75 Revenue, \r\nany accounts, documents or records required to be maintained under this Act or the \r\nrules made thereunder or any other relevant document electronically kept record, \r\nelectronic machine or any other evidence that may be required by the officer of \r\nInland Revenue for the purpose of audit. The officer of Inland Revenue may \r\nproceed to make best judgment assessment under section 11D of this Act.  \r\n \r\n(11)  Notwithstanding the penalties prescribed in section 33, if a \r\nregistered person wishes to deposit the amount of tax short paid or amount of tax \r\nSales Tax Act, 1990 \r\n \r\n 56   \r\n \r\nevaded along with default surcharge voluntarily, whenever it comes to his notice, \r\nbefore receipt of notice of audit, no penalty shall be recovered from him:  \r\n \r\nProvided that if a registered person wishes to deposit the amount of tax \r\nshort paid or amount of tax evaded along with default surcharge during the audit, \r\nor at any time before issuance of show cause notice under section 11E, he may \r\ndeposit the evaded amount of tax, default surcharge under section 34, and twenty \r\nfive percent of the penalty payable under section 33:  \r\n \r\nProvided further that if a registered person wishes to deposit the amount \r\nof tax short paid or amount of tax evaded along with default surcharge after \r\nissuance of show cause notice under section 11E, he shall deposit the evaded \r\namount of tax, default surcharge under section 34, and full amount of the penalty \r\npayable under section 33 and thereafter, the show cause notice, shall stand abated.] \r\n \r\n 377[25A. Drawing of samples. – Where an authorized officer of 378[Inland \r\nRevenue] considers it necessary to take a sample of any goods or raw materials, \r\nfor the purpose of determining their liability to sales tax or for the purpose of \r\nestablishing their value or for any other reason, he may remove a minimum \r\nquantity of goods or raw materials sufficient to enable a proper examination or \r\nanalysis to be made. At the time of taking the sample the person in possession of \r\nthe goods shall be informed and given the opportunity to sign the representative \r\nsamples, so drawn, and ta ke a corresponding sample for his record. Any sample \r\ntaken under this section shall be taken against a proper receipt a copy each of which \r\nshall be kept in the record by the registered person and the 379[Large Taxpayers \r\nUnit or Regional Tax Office, as the case may be].] \r\n \r\n 380[25AA. Transactions between Associates.– 6[(1)] The Commissioner or an   \r\noffice of Inland Revenue may, in respect of any transaction between persons who \r\nare associates, determine the transfer price of taxable supplies between the persons \r\nas is necessary to reflect the fair market value of supplies in an arm’s length \r\ntransaction.] \r\n \r\n 381[(2) The Board may, by notification in official gazette, prescribe rules for \r\ncarrying out the purpose of sub-section (1).] \r\n \r\n \r\n \r\n                                           \r\n377 Section 25A inserted by Finance Act, 1999. \r\n378 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordi nance 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n379 Substituted for “Collectorate” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n380 Section (25AA) by Finance Act, 2010 w.e.f. june5, 2010, the same amendment was made by Finance (Amendment) Ordinance 2010, promulgated \r\nas Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 to 53 and this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2 009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n381 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 57   \r\n \r\nChapter-V \r\n \r\nRETURNS \r\n \r\n 382[26. 383[***] Return.– (1) Every registered person 384[...] shall furnish not \r\nlater than the due date a true 385[, complete] and correct return in the  prescribed \r\nform to a designated bank 386[or any other office] specified by the Board, indicating \r\nthe purchases and the supplies made during a tax period, the tax due and paid and \r\nsuch other information, as may be prescribed  387[;] \r\n \r\n 388[Provided that the Board may, by notification in the official Gazette, \r\nrequire any person or class of persons to submit return on quarterly basis: \r\n \r\n Provided further that the Board may, by notification in the official Gazette, \r\nrequire any person or class of persons to submit such return as may be prescribed \r\nannually in addition to the monthly return or quarterly return: \r\n \r\n Provided also that the return filed electronically on the web or an y \r\nmagnetic media or any other computer readable media as may be specified by the \r\nBoard shall also be deemed to be a return for the purpose of sub -section (1) and \r\nthe Board may, by notification in the official Gazette, make rules for determining \r\neligibility of the data of such returns and e-intermediaries who will digitize the data \r\nof such returns and transmit the same electronically under their digital signatures  \r\n389[:] \r\n \r\n Provided also that every online marketplace shall furnish not later than the \r\ndue date a true, complete and correct monthly statement in the prescribed form, \r\nindicating the supplier-wise amount paid and tax due and such other information \r\nof the taxable supplies of digitally ordered goods irrespective of the economic \r\nownership of the supplies from within Pakistan: \r\n \r\n Provided further also that every payment intermediary and courier shall \r\nfurnish not later than the due date a true, complete and correct monthly statement \r\nin the prescribed form, indicating the supplier -wise amount paid and tax due and \r\nsuch other information for taxable supplies of digitally ordered goods from within \r\nPakistan through an online market place, website and software application and \r\ndelivering goods using its payment platform or courier service as the case may be. \r\n \r\n 390[...] \r\n  \r\n                                           \r\n382 Section 26 substituted by Finance Act, 1996 \r\n383 Word “monthly” omitted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by Finance Act, 2006. \r\n387 In the proposed amendment “a full stop is substituted for a colon” while colon is already appearing. \r\n388 Proviso inserted by Finance Act, 2006. \r\n389 In sub-section (1), in the third proviso, for the full stop at the end, a colon is substituted and thereafter new provisos inserted by Finance Act, 2025. \r\n390 Proviso omitted by Finance Act, 2006 \r\nSales Tax Act, 1990 \r\n \r\n 58   \r\n \r\n (2) 391[....] omitted \r\n \r\n392[(2A) The officer of Inland Revenue may, by notice in writing, require \r\nany person who, in his opinion, is required to file a return under this section for a \r\ntax period or tax periods but who has failed to do so, to furnish the return or returns \r\nwithin fifteen days from the date of service of such notice or such longer or shorter \r\nperiod as may be specified in such notice or as the officer of Inland Revenue may \r\nallow:  \r\n \r\nProvided that the notice under this sub -section shall only be issued \r\nwithin fifteen years from the end of the financial year in which the return was to \r\nbe filed, in cases of tax fraud and five years in all other cases.] \r\n \r\n  393[(3) A registered person may, subject to approval of the 394[Commissioner \r\nInland Revenue] having jurisdiction, file a revised return within 395[one hundred \r\nand twenty] days of the filing of return under sub -section (1) or, as the case may \r\nbe, sub-section (2), 396[ or under clause (a) or clause (b) of section 27 ], to correct \r\nany omission or wrong declaration made therein 397[.] \r\n \r\n [omitted]  \r\n \r\n 398(3A)  Unless restricted by the compliance risk management system of the \r\nBoard, the approval under sub-section (3), shall not be required if revised return is \r\nfiled within sixty days of filing of return and the tax payable therein is more than \r\nthe amount paid or the refund claimed therein is less than the amount as claimed, \r\nunder the return sought to be revised. \r\n \r\n 399[(4) Notwithstanding the penalties prescribed in section 33, if a registered \r\nperson wishes to file revised return voluntarily along with deposit of the amount \r\nof tax short paid or amount of tax  evaded along with 400[default surcharge] , \r\nwhenever it comes to his notice, before receipt of notice of audit, no penalty shall \r\nbe recovered from him: \r\n \r\n Provided that in case the registered person wishes to deposit the amount \r\nof tax as pointed out by the officer of 401[Inland Revenue] during the audit, or at \r\nany time before issuance of the show cause notice 402[...], he may deposit the \r\nevaded amount of tax, [default surcharge] under section (34), and twenty five \r\npercent of the penalty payable under section 33 along with the levied return: \r\n \r\n                                           \r\n391 Sub-section (2) omitted through Finance Act, 2016. \r\n392 New sub-section inserted by Finance Act, 2024. \r\n393 Sub section (3) substituted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In sub-section (3), for the colon occurring at the end, a full stop substituted and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance Act, 2025. \r\n399 Subsection (4) inserted by Finance Act, 2003. \r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 59   \r\n \r\n Provided further that in case the registered person wishes to deposit the \r\namount after issuance of show cause notice, he shall deposit the evaded amount of \r\nsales tax 403[...],404[default surcharge] under section 34, and full amount of leviable \r\npenalty under se ction 33 along with the revised return and thereafter, the show \r\ncause notice, shall stands abated.]  \r\n \r\n 405[(5) The Board may, by notification in the official Gazette, require any \r\nperson or class of persons, for any goods of such description or class, to furn ish \r\nsuch summary or details or particulars pertaining to the imports, purchases and \r\nsupplies during any tax period or periods, in such format as may be specified.] \r\n \r\n 406[26A. ***] \r\n 407[26AA. ***] \r\n \r\n 408[26AB. Extension of time for furnishing returns.  (1) A registered \r\nperson required to furnish a return under section 26 may apply, in writing, to the \r\nCommissioner for an extension of time to furnish the return. \r\n  \r\n (2) An application under sub -section (1) shall be made by the due date \r\nfor furnishing the r eturn in terms of section 2(9) for the period to which the \r\napplication relates.  \r\n \r\n (3) Where an application has been made under sub -section (1) and the \r\nCommissioner is satisfied that the applicant is unable to furnish the return to which \r\nthe application relates by the due date because of– \r\n \r\n(a) absence from Pakistan; \r\n(b) sickness or other misadventure; or  \r\n(c) any other reasonable cause, \r\n \r\nthe Commissioner may, by order in writing, grant the \r\napplicant an extension of time for furnishing the return.  \r\n \r\n (4) An extension of  time under sub -section (3) shall not exceed fifteen \r\ndays from the due date for furnishing the return, unless there are exceptional \r\ncircumstances justifying a longer extension of time: \r\n \r\n Provided that where the Commissioner has not granted extension for \r\nfurnishing the return under sub -sections (3) or (4), the Chief Commissioner may \r\non an application made by the registered person for extension or further extension, \r\nas the case may be, grant extension or further extension for a period not exceeding \r\n                                           \r\n403 Words “etc alongwith the amount of further tax as per provision of sub section (1A) of section 3, if applicable omitted by Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextension of time. \r\n \r\n (5) An extension or further extension of time granted under sub-sections \r\n(3) or (4), as the case may be, shall not, for the purpose of charge of default \r\nsurcharge under section 34, change the due date for payment of sales tax under \r\nsection 6.] \r\n \r\n  \r\n 409[27.  Special Returns. – In addition to the return specified under \r\nsection 26 – \r\n \r\n (a) a person registered 410[ 411[   ] under this Act]  shall furnish special \r\nreturn within such date and in such form indicating information such as quantity \r\nmanufactured or produced, purchases made, goods supplied or payment of arrears \r\nmade, etc, for such period as the Board may, by a notification in officia l gazette, \r\nspecify; and \r\n \r\n (b) the 412[commissioner] may require any person whether, registered or \r\nnot, to furnish a return (whether on his own behalf or as an agent or trustee) in a \r\nprescribed form and such person shall furnish the return not later than the date \r\nspecified in this regard.] \r\n \r\n 413[28. Final Return. – If a person applies for de -registration in terms of \r\nsection 21, he shall before such de -registration, furnish a final return to the \r\n414[commissioner] in the specified form in such manner and at such time as directed \r\nby the 415[commissioner]]. \r\n \r\n 29. Return deemed to have been made. – A return purporting to be \r\nmade on behalf of a person 416[by his duly appointed representative] shall, for all \r\npurposes, be deemed to have been made by such person or under his authority \r\nunless proved to the contrary. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n409 Section 27 substituted by the Finance Ordinance, 2000. \r\n410 Substituted for words and figure “under section 14” by sales tax (Amendments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChapter-VI \r\n \r\nAPPOINTMENT OF 417[OFFICERS OF SALES TAX] &  \r\nTHEIR POWERS \r\n \r\n 418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appeals); \r\n   \r\n (d)  an Additional commissioner of Inland Revenue ; \r\n   \r\n (e)  a Deputy commissioner of Inland Revenue; \r\n   \r\n 419[(ea) District Taxation Officer Inland Revenue;] \r\n   \r\n (f)  an Assistant commissioner of Inland Revenue; \r\n    \r\n 420[(fa) Assistant Director Audit Inland Revenue;]  \r\n   \r\n (g)  an Inland Revenue Officer; \r\n   \r\n (h) a Superintendent Inland Revenue;  \r\n   \r\n (i)  an Inland Revenue Auditor Officer 421[...];  \r\n   \r\n 422[(ia) an inspector Inland Revenue; and] \r\n \r\n(j)an officer of Inland Revenue with any other designation. \r\n \r\n (2) The Chief Commissioner Inland Revenue and Commissioner Inland \r\nRevenue (Appeals) shall be sub -ordinate to the Board and \r\nCommissioner Inland Revenue shall be sub -ordinate to the Chief \r\nCommissioner Inland Revenue.  \r\n \r\n                                           \r\n417 Any reference to the “Sales Tax Officer” shall be construe as reference to an “Officer of “Inland Revenue” by virtue of section 72 of the Sales Tax \r\nAct, 1990. \r\n418 Section 30 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment w as made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, Published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and thi s amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Or dinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at Pages 229 to 259. Earlier it was substituted by Finance Act, 1996.  \r\n419 Clause (ea) inserted through Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 62   \r\n \r\n 423[(2A) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such areas as the Board \r\nmay direct. \r\n \r\n 5(2B) The Commissioners Inland Revenue shall perform their functions in \r\nrespect of such persons o r classes of persons or such areas as the Chief \r\nCommissioner, to whom they are sub-ordinate, may direct.] \r\n \r\n (3) Additional Commissioner Inland Revenue, Deputy Commissioners \r\nInland Revenue 424[, District Taxation Officer Inland Revenue], Assistant \r\nCommissioner Inland Revenue 6[, Assistant Director Audit Inland Revenue], \r\nSuperintendent Inland Revenue, Inland Revenue Audit Officer, Inland Revenue \r\nOfficer 425[, Inspector Inland Revenue], and officer of Inland Revenue with any \r\nother designation shall be sub-ordinate to the Commissioner Inland Revenue and \r\nshall perform their functions in respect of such persons or classes of persons or \r\nsuch areas as the Commissioners, to whom they are sub ordinate, may direct. \r\n \r\n (4) Deputy Commissioner Inland Revenue 426[, District Taxation Officer \r\nInland Revenue], A ssistant Commissioner Inland Revenue 1[, Assistant Director \r\nAudit Inland Revenue], Superintendent Inland Revenue, Inland Revenue Audit \r\nOfficer, Inland revenue Officer, 427[Inspector Inland Revenue Officer] an officer \r\nof Inland Revenue with any other designation shall be sub -ordinate to the \r\nAdditional Commissioner Inland Revenue.] \r\n \r\n 428[30A. Directorate General (Intelligence and Investigation), Inland \r\nRevenue.–(1) The Directorate General (Intelligence and Inves tigation) Inland \r\nRevenue shall consist of a Director General and as many Directors, Additional \r\nDirectors, Deputy Directors and Assistant Directors and such other officers as the \r\nBoard may, by notification in the official Gazette, 429[appoint]. \r\n \r\n (2) The Board may, by notification in the official Gazette,– \r\n \r\n (a) specify the functions and jurisdiction of the Directorate General and \r\nits officers; and \r\n \r\n (b) confer the powers of authorities specified in section 30 upon the \r\nDirectorate General and its officers.] \r\n \r\n          430[30AB. Tax Fraud Investigation Wing Inland Revenue. – (1) There \r\nshall be established a wing to be known as Tax Fraud Investigation Wing -Inland \r\nRevenue.  \r\n                                           \r\n423 Sub-sections (2A) & (2B) inserted through Finance Act, 2017 \r\n424 Expressions inserted through Finance Act, 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of the tax fraud Investigation Wing Inland Revenue \r\nshall be to detect, analyze, investigate, combat and prevent tax fraud.  \r\n \r\n(3)  The tax fraud Investigation Wing Inland Revenue shall comprise \r\nFraud Intelligence and Analysis Unit, Fraud Investigation Unit, Legal Unit, \r\nAccountants Unit, Digital Forensic and Scene of Crime Unit, Administrative Unit \r\nor any other Unit as may be notified by the Board through notification in the \r\nofficial Gazette.  \r\n \r\n(4)  The tax fraud Investigation Wing Inland Revenue shall consist of \r\na Chief Investigator and as many following officers, as may be notif ied by the \r\nBoard-  \r\n \r\n(a)  Senior investigators, investigators, Junior investigators or \r\nany other officer of Inland Revenue with any other \r\ndesignation;  \r\n \r\n(b)  a Senior Forensic Analyst and as many Forensic Analysts \r\nand Junior Forensic Analysts; and  \r\n \r\n(c) a Senior Data Analyst and as many Data Analysts and Junior \r\nData Analysts.  \r\n \r\n (5)  The Board may, by notification in the official Gazette, --  \r\n \r\n(a)  specify the functions and jurisdiction of the Tax Fraud \r\nInvestigation Wing Inland Revenue and its Units and its \r\nofficers; and  \r\n \r\n(b)  confer the powers of authorities specified in section 30 \r\nupon the tax fraud Investigation Wing Inland Revenue \r\nand its officers at clause (a) of sub-section 4.  \r\n \r\n (6)  Nothing contained in this section shall prevent the authorities \r\nappointed under section 3 0 or any other authority or officer conferred with the \r\npower and functions of authorities appointed under section 30 from conducting \r\ninvestigation and prosecution proceedings under Chapter-VII of the Act.] \r\n \r\n 431[30B. Directorate General 432[...] Internal Audit.– The Directorate \r\nGeneral 2[...] Internal Audit shall consist of a Director General and as many \r\nDirectors, Additional Directors, Deputy Directors and Assistant Directors and such \r\nother officers as the Board, may by notification in the official Gazette, appoint. \r\n \r\n                                           \r\n431 Section 30B inserted by Finance Act, 2005. \r\n432 Words “of inspection and” omitted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 64   \r\n \r\n 433[30C. 434[Inland Revenue Services Academy].--The 435[Inland Revenue \r\nServices Academy] shall consist of a Director General and as many Directors, \r\nAdditional Directors, Deputy Directors and Assistant Directors and such other \r\nofficers as the Board, may by notification in the official Gazette, appoint. \r\n \r\n 436[30CA. Directorate General of Digital Initiatives.-- The Directorate \r\nGeneral of Digital Initiatives shall consist of a Director General and as many \r\nDirectors, Additional Directors, Deputy Directors and Assistant Directors and such \r\nother officers as the Board may, by notification in the official Gazette, appoint.] \r\n \r\n 437[30D. Directorate General of Valuation 438[...].--The Directorate General \r\nof Valuation 5[...] shall consist of a Director General and as many Directors, \r\nAdditional Directors, Deputy Directors and Assistant Directors and such other \r\nofficers as the Board, may by notification in the official Gazette, appoint. \r\n \r\n 439[30DD. Directorate of Post Clearance Audit. – The Directorate of Post \r\nclearance Audit shall consist of a Director and as many Additional  Directors, \r\nDeputy Directors, Assistant Directors and such other officers as the Board may, by \r\nnotification in the official Gazette, appoint.] \r\n440[30DDD. Directorate General of Input Output Co-efficient Organization.- \r\nThe Directorate General of Input Output Coefficient Organization (IOCO)-Inland \r\nRevenue shall consist of a Director General and as many Directors, Additional \r\nDirectors, Deputy Directors, Assist ant Directors and such other officers as the \r\nBoard may, by notification in the official Gazette, appoint.] \r\n \r\n441[30DDDA. Directorate-General of law. - (1) The Directorate -General of law \r\nshall consist of a Director General and as many Directors, Additional Dire ctors, \r\nDeputy Directors, Assistant Directors, Law Officers and such other officers as the \r\nBoard may, by notification in the official Gazette, appoint. (2) The Board may, by \r\nnotification in the official Gazette, specify the functions, jurisdiction and power s \r\nof the Directorate-General of law.] \r\n \r\n 442[30E. Powers and Functions of Directorate, etc. – The Board may, by \r\nnotification in the official Gazette, specify the functions, jurisdiction and powers \r\nof the Directorates General as specified in the preceding sections and their officers \r\nby notification in the official Gazette.] \r\n \r\n 31. Powers.– An officer of 443[Inland Revenue] appointed under section \r\n30 shall exercise such powers and discharge such duties as are conferred or \r\n                                           \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No.III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at  pages 23 to 53 and \r\nSales Tax Act, 1990 \r\n \r\n 65   \r\n \r\nimposed on him under this Act; and he shall also be competent to exercise all \r\npowers and discharge all duties conferred or imposed upon any officer subordinate \r\nto him: \r\n \r\n Provided that, notwithstanding anything contained in this Act or the rules, \r\nthe Board may, by general or special order, impose such limitations or conditions \r\non the exercise of such powers and discharge of such duties as it deems fit. \r\n \r\n 444[32. Delegation of powers. – 445[(1)  The Board or the Chief \r\nCommissioner, with the approval of the Board, may, by an order and subject to \r\nsuch limitations or conditions as may be specified therein, empower by name or \r\ndesignation – \r\n \r\n  [(a) any Additional Commissioner Inland Revenue or Deputy \r\nCommissioner Inland Revenue to exercise any of the powers of a \r\nCommissioner Inland Revenue under this Act; and \r\n \r\n (b) any Deputy Commissioner Inland Revenue or Assistant \r\nCommissioner Inland Revenue to exercise any of the powers of an \r\nAdditional Commissioner Inland Revenue under this Act;  \r\n \r\n (c) any Assistant Commissioner Inland Revenue to exercise any of the \r\npowers of a Deputy Commissioner Inland Revenue under this Act; \r\nand \r\n \r\n (d) any other officer of Inland Revenue to exercise any of the powers of \r\nan Assistant Commissioner Inland Revenue under this Act.] \r\n \r\n 446[(2) ***] \r\n \r\n (3) The officer to whom any powers are delegated under this section \r\nshall not further delegate such powers.] \r\n \r\n 447[32A. 448[Audit by Special Audit Panels].    449[(1) The Board may appoint \r\nas many special audit panels as may be necessary, comprising two or more \r\nmembers from the following, – \r\n \r\n (a)  an officer or officers of Inland Revenue; \r\n \r\n (b)  a firm of chartered accountants as defined under the  Chartered \r\nAccountants Ordinance, 1961 (X of 1961); \r\n                                           \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n444 Section 32 substituted by Finance Act, 1996. \r\n445 Sub Section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 66   \r\n \r\n \r\n (c)  a firm of cost and management accountants as defined under the Cost \r\nand Management Accountants Act, 1966 (XIV of 1966); or  \r\n \r\n (d)  any other person as directed by the Board,  \r\n \r\nto conduct audit of a registered person or persons, including audit of refund claims \r\nand forensic audit and the scope of such audit shall be determined by the Board or \r\nthe Commissioner Inland Revenue on a case-to-case basis. In addition, the Board \r\nmay, where it considers appropriate, also get such audit conducted jointly with \r\nsimilar audits being conducted by provincial administrations of sales tax on \r\nservices.] \r\n \r\n (2) Notwithstanding that records of a registered person have been \r\naudited by an officer appointed under section 30, the Board or a 450[Commissioner] \r\nmay direct 451[special audit panel] appointed under sub -section (1) to audit the \r\nrecords of any registered person. \r\n \r\n (3) 452[Every member of special audit panel] appointed under sub -\r\nsection (1), shall have the powers of an officer of 453[Inland Revenue]  under \r\nsections 25, 37 and 38. \r\n \r\n 454[(4) Each special audit panel shall be headed by a chairman who shall be \r\nan officer of Inland Revenue. \r\n \r\n (5) If any one member of the special audit panel, other than the chairman, \r\nis absent from conducting an audit, the proceedings of the audit may continue and \r\nthe audit conducted by the special audit panel shall not be invalid or be called i n \r\nquestion merely on the ground of such absence. \r\n \r\n (6) The Board may prescribe rules in respect of constitution, procedure \r\nand working of special audit panel.] \r\n \r\n 455[32AA. ***] \r\n \r\n 45632B. Appointment of experts and auditors. — (1) The Board or the \r\nCommissioner may appoint as many experts as it or the Commissioner considers \r\nnecessary for the purposes of this Act, including for the purposes of assistance in \r\naudit, investigation, litigation or valuation. \r\n                                           \r\n450 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordi nance, 2010, \r\npromulgated as Ordinance No. III of 2010 dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pakistan Extraordinary part I at pages 229 to 259. \r\n451 Substituted for the words “an auditor” by Finance Act, 2015 \r\n452 Substituted for the words “An Auditor” by Finance Act, 2015 \r\n453 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010.The same was made by Finance (Amendment) Ordinance, 2010 , promulgated \r\nas ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and this amendment \r\nwas made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part-I at Pages 229 to 259. \r\n454 Sub-sections (4), (5) and (6) inserted by Finance Act, 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoint as many auditors as it may deem fit, through direct \r\nengagement or through a third party including a pay roll firm for the purposes of \r\nthis Act, and confer such powers as may be deemed necessary to assist the \r\nauthorities mentioned in clauses (a) to (f) of sub-section (1) of section 30 of this \r\nAct and clauses (a) to (f) of sub-section (1) of section 29 of the Federal Excise \r\nAct, 2005, as per the terms, conditions, limitations and restrictions as may be \r\nprescribed. \r\n \r\nChapter-VII \r\n \r\n457[OFFENCES, PENALTIES AND PUNISHMENT] \r\n \r\n [33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– \r\n \r\nTABLE \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n1. Where any person    \r\nfails to furnish a \r\nreturn within the due \r\ndate. \r\nSuch person shall pay a penalty \r\nof 460[ten] thousand rupees: \r\n \r\nProvided that in case a person \r\nfiles a return within 461[ten] days \r\nof the due date, he shall pay a \r\npenalty of 462[two] hundred \r\nrupees for each day of default. \r\n26 \r\n4631A.Where any online \r\nmarketplace, \r\npayment \r\nintermediary or \r\ncourier fails to \r\nfurnish prescribed \r\nSuch person shall be liable to \r\npay: \r\n \r\n(i) Penalty of three lac rupees \r\nfor the first default if he \r\nfails to furnish the \r\n26 \r\n                                           \r\n457 Marginal heading substituted by Finance Act, 2025. \r\n458 Bracket and figure “one” omitted by Finance Act, 2008. \r\n459 In section 33, in the Table, in column (2), after the expression “Penalties”, the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted for the word “fifteen” by Finance Act, 2015. \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 68   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmonthly statement \r\nwithin due date \r\nprescribed statement fo r \r\ntwo consecutive months; \r\n \r\n(ii) Penalty of one million \r\nrupees for each subsequent \r\ndefault within one year. \r\n1B. Where any online \r\nmarketplace, courier \r\nallow use of its \r\nservices in the course \r\nof e -commerce by \r\nunregistered persons   \r\nSuch person shall be liable to \r\npay: \r\n \r\n(i) Penalty of five lac rupees \r\nfor first default; \r\n(ii)  Penalty of one million \r\nrupees for each subsequent \r\ndefault. \r\n14 \r\n2. Any person who fails \r\nto issue an invoice \r\nwhen required under \r\nthis Act. \r\nSuch person shall pay a penalty \r\nof five thousand rupees or three \r\nper cent of the amount of the tax \r\ninvolved, whichever is higher. \r\n23 \r\n3. Any person who un -\r\nauthorizedly issues an \r\ninvoice in which an \r\namount of tax is \r\nspecified. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or five \r\nper cent of the amount of t \r\nhe tax involved, whichever is \r\nhigher. \r\n \r\n3, 7 and 23 \r\n4. Any person who fails \r\nto notify the changes \r\nof material nature in \r\nthe particulars of \r\nregistration of \r\ntaxable activity. \r\nSuch person shall pay a penalty \r\nof five thousand rupees. \r\n14 \r\n5. Any person who fails \r\nto deposit the \r\namount of tax due or \r\nany part thereof in \r\nthe time or manner \r\nlaid down under this \r\nAct or rules or orders \r\nmade there under. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees o r five \r\nper cent of the amount of the tax \r\ninvolved, whichever is higher: \r\n \r\nProvided that, if the amount of \r\ntax or any part thereof is paid \r\nwithin 464[ten] days from the \r\ndue date, the defaulter shall pay \r\n3, 6, 7 and 48  \r\n                                           \r\n464 Substituted for the word “fifteen” by Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 69   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\na penalty of five hundred rupees \r\nfor each day of default: \r\n \r\nProvided further that no penalty \r\nshall be imposed when any \r\nmiscalculation is made for the \r\nfirst time during a year: \r\n \r\nProvided further that if the \r\namount of tax due is not paid \r\neven after the expiry of a period \r\nof sixty days of issuance of the \r\nnotice for such payments by an \r\nofficer of 465[Inland Revenue, \r\nnot below the rank of Assistant \r\nCommissioner Inland \r\nRevenue], the defaulter shall, \r\nfurther be liable, upon \r\nconviction by a Special Judge, \r\nto imprisonment for a term \r\nwhich may extend to three \r\nyears, or with f ine which may \r\nextend to amount equal to the \r\namount of tax involved, or with \r\nboth. \r\n6. Any person who \r\nrepeats erroneous \r\ncalculation in the \r\nreturn during a year \r\nwhereby amount of \r\ntax less than the actual \r\ntax due is paid. \r\nSuch person shall pay a penalty \r\nof five thousand rupees or three \r\nper cent of the amount of the tax \r\ninvolved, whichever is higher. \r\n \r\n7 and 26 \r\n7. Any person who is \r\nrequired to apply for \r\nregistration under this \r\nAct fails to make an \r\napplication for \r\nregistration before \r\nmaking taxable \r\nsupplies. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or five \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher: \r\n \r\nProvided that such person who \r\nis required to get himself \r\nregistered under this Act, fails \r\n14 \r\n                                           \r\n465 Substituted for “Sales tax”, not below the rank of Assistant Collector of sales tax” by Finance Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 70   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nto get registered within sixty \r\ndays of the commencement of \r\ntaxable activity, he shall, further \r\nbe liable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\nthree years, or with fine which \r\nmay extend to an amount equal \r\nto the amount of tax involved, or \r\nwith both. \r\n \r\n8. Any person who fails \r\nto maintain records \r\nrequired under this \r\nAct or the rules made \r\nthere under. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or five \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher. \r\n22 and 24 \r\n9. Where a registered \r\nperson who, without \r\nany reasonable cause, \r\nin non compliance with \r\nthe provisions of \r\nsection 25, – – \r\n \r\n(a) fails to produce the \r\nrecord on receipt of \r\nfirst notice; \r\n \r\n(b) fails  to produce the \r\nrecord on receipt of \r\nsecond notice; and \r\n \r\n(c) fails to produce the \r\nrecord on receipt of \r\nthird notice.  \r\n \r\nsuch person shall pay a penalty \r\nof five thousand rupees; \r\n \r\nsuch person shall pay a penalty \r\nof ten thousand rupees; and \r\n \r\nsuch person shall pay a penalty \r\nof fifty thousand rupees. \r\n \r\n25 \r\n10. Any person who fails \r\nto furnish the \r\ninformation required \r\nby the Board through \r\na notification issued \r\nunder sub-section (5) \r\nof section 26. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees. \r\n \r\n26 \r\nSales Tax Act, 1990 \r\n \r\n 71   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n11. 466[Omitted]   \r\n12. Any person who \r\ndenies or obstructs \r\nthe access of an \r\nauthorized officer to \r\nthe business \r\npremises, registered \r\noffice or to any other \r\nplace where records \r\nare kept, or \r\notherwise refuses \r\naccess to the stocks, \r\naccounts or records \r\nor fails to present the \r\nsame when required \r\nunder section 25, 38 \r\n467[38A or 40B]. \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nor one hundred per cent of the \r\namount of tax involved, \r\nwhichever is higher. 468[Without \r\nprejudice to above, he shall also \r\nbe liable,] upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\nfive years, or with fine 469[which \r\nmay extend to an amount equal \r\nto the amount of tax evaded or \r\nsought to be evaded ], or with \r\nboth. \r\n25, 38 , 470[38A \r\nand 40B] \r\n \r\n \r\n47113. (i) Any person \r\nwho commits or, causes \r\nto commit   tax fraud as \r\ndefined under sub -\r\nclauses (a), (b), (c), (d), \r\n(e) or (f) of clause (37) \r\nof section 2. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n (ii) Any person who \r\ncommits or, causes to \r\ncommit   tax fraud as \r\n(i) Such person shall be \r\nliable, upon conviction by \r\na Special Judge, to \r\nimprisonment for a term \r\nwhich may extend upto \r\nfive years. Such person \r\nshall also be liable to pay \r\nthe amount equal to the \r\nloss of tax caused as \r\nconfirmed by the Special \r\nJudge from such amount \r\nreported under sub \r\nsection (11) of section \r\n37B, including one \r\nhundred percent penalty \r\nof tax loss and default \r\nsurcharge under section \r\n34 of the Act. \r\n \r\n2(37) \r\n                                           \r\n466 S. No. 11, and entries relating thereto omitted by Finance Act, 2025. \r\n467 Substituted for “or 38A” by Finance Act, 2009 \r\n468Words substituted by Finance Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 72   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\ndefined under sub -\r\nclauses (g), (h), (i), (j) or \r\n(k) of clause (37) of \r\nsection 2 \r\n(ii) Such person shall be liable, \r\nupon conviction by a \r\nSpecial Judge, to \r\nimprisonment for a term \r\nwhich may extend upto \r\nfive years. Such person \r\nshall also be liable to pay \r\nthe amount equal to the \r\nloss of tax caused as \r\nconfirmed by the Special \r\nJudge from such amount \r\nreported under sub section \r\n(11) of section 37B, \r\nincluding one hundred \r\npercent penalty of tax loss \r\nand default surcharge \r\nunder section 34 of the Act. \r\n47213A. Any person who \r\nabets or connives \r\nin committing \r\ntax fraud as \r\ndefined in \r\nsection 2(37) or \r\nany offence \r\nwarranting \r\nprosecution \r\nunder the Act. \r\nSuch person shall be liable, \r\nupon conviction by a Special \r\nJudge, to imprisonment for a \r\nterm which may extend to five \r\nyears or with fine which may \r\nextend to ten million rupees, or \r\nwith both. \r\n2(1), 2(37), \r\n50A”; \r\n14. Where any person \r\nviolates any embargo \r\nplaced on removal of \r\ngoods in connection \r\nwith recovery of tax.  \r\n \r\n \r\n \r\n \r\n \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nor ten per cent of the amount of \r\nthe tax involved, whichever is \r\nhigher. 473[Without prejudice to \r\nabove, he shall also be liable], \r\nupon conviction by a Special \r\nJudge, to imprisonment for a \r\nterm which may extend to one \r\nyear, or with fine 474[which may \r\nextend to an amount equal to the \r\n48 \r\n                                           \r\n472S. No. 13A and entries relating thereto inserted by Finance Act, 2025. \r\n473 Words substituted by Finance Act, 2024. \r\n474 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 73   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\namount of tax evaded or sought \r\nto be evaded], or with both. \r\n15. Any person who \r\nobstructs the \r\nauthorized officer in \r\nthe performance of \r\nhis official duties. \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nor one hundred per cent of the \r\namount of tax involved, \r\nwhichever is higher. \r\n31 and General \r\n16. Any person who fails \r\nto make payment in \r\nthe manner \r\nprescribed under \r\nsection 73 of this \r\nAct.  \r\nSuch person shall pay a penalty \r\nof five thousand rupees or three \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher. \r\n73 \r\n17. Any person who fails \r\nto fulfil any of the \r\nconditions, \r\nlimitations or \r\nrestrictions \r\nprescribed in a \r\nNotification issued \r\nunder any of the \r\nprovisions of this \r\nAct. \r\nSuch person shall pay a penalty \r\nof five thousand rupees or three \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher. \r\n \r\n71 and General \r\n18. Where any officer of \r\n475[Inland Revenue] \r\nauthorized to act \r\nunder this Act, acts \r\nor omits or attempts \r\nto act or omit in a \r\nmanner causing loss \r\nto the sales tax \r\nrevenue or otherwise \r\nabets or connives in \r\nany such act. \r\nSuch officer of 476[Inland \r\nRevenue] shall be liable, upon \r\nconviction by a Special Judge, \r\nto imprisonment for a term \r\nwhich may extend to three \r\nyears, or with fine 477[which \r\nmay extend to an amount equal \r\nto the amount of tax evaded or \r\nsought to be evaded], or wi th \r\nboth. \r\nGeneral \r\n19. Any person who \r\ncontravenes any of \r\nthe provision of this \r\nAct 478[or the rules \r\nSuch person shall pay a penalty \r\nof five thousand rupees or three \r\nper cent of the amount of tax \r\ninvolved, whichever is higher. ] \r\nGeneral.] \r\n                                           \r\n475 Words “Sales Tax” substituted for Inland Revenue by Finance (Amended) Ordinance, 2010. \r\n476 Substituted for “Sales Tax” by Finance Act, 2011 \r\n477 Words substituted by Finance Act, 2024. \r\n478 Words added through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 74   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmade thereunder] for \r\nwhich no penalty \r\nhas, specifically, \r\nbeen provided in this \r\nsection. \r\n479[ 20. *** ]    \r\n480[21. Where any person \r\nrepeats an \r\noffence for \r\nwhich a penalty \r\nis provided under \r\nthis Act  \r\nSuch person shall pay twice the \r\namount of penalty provided \r\nunder the Act for the said \r\noffence  \r\nGeneral. \r\n22. 481[Omitted]   \r\n482[23. Any person who \r\nmanufactures, \r\npossesses, \r\ntransports, \r\ndistributes, stores \r\nor sells 483[goods \r\nor class of goods \r\nas specified by the \r\nBoard under sub -\r\nsection (1) of \r\nsection 40C] with \r\ncounterfeited tax \r\nstamps, \r\nbanderoles, \r\nstickers, labels or \r\nbarcodes or \r\nwithout tax \r\nstamps, \r\nbanderoles, \r\nstickers, labels or \r\nbarcodes \r\n \r\n(i) Such [specified goods] \r\nshall be liable to outright \r\nconfiscation 484[as may be \r\nprescribed]  485[***]. Any \r\nperson committing the offence \r\nshall pay a penalty of twenty -\r\nfive thousand rupees or one \r\nhundred per cent of the amount \r\nof tax involved, whichever is \r\nhigher. 486[Without prejudice to \r\nabove, he shall also be liable], \r\nupon conviction by a Special \r\nJudge, to simple imprisonment \r\nfor a term which may extend to \r\nthree years, or with additional \r\nfine 487[which may extend to an \r\namount equal to the amount of \r\ntax evaded or so ught to be \r\nevaded], or with both.  \r\n \r\n(ii) In case of transport of \r\n[specified goods] with \r\ncounterfeited tax stamps, \r\nbanderoles, stickers, labels or \r\nbarcodes, or without tax stamps, \r\nbanderoles, stickers, labels or \r\n40C(2)] \r\n \r\n                                           \r\n479 Serial No. 20 omitted by Finance Act, 2008. \r\n480 Serial No. 21 and 22 inserted by Finance Act, 2006. \r\n481 S. No. 22, and entries relating thereto omitted by Finance Act, 2025. \r\n482 S.No. 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finance Act, 2017 \r\n483Expression substituted by Finance Act, 2023  \r\n484 Words inserted by Finance Act, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 75   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nbarcodes, permanent seizure of \r\nthe vehicle us ed for \r\ntransportation of non -\r\nconforming or counterfeit \r\n[specified goods]; and  \r\n \r\n(iii) In case of repeat sale of \r\n[specified goods] without or \r\nwith counterfeited, tax stamps, \r\nbanderoles, stickers, labels or \r\nbarcodes, the premises used for \r\nsuch sale 488[shall be liable to be \r\nsealed by an officer of Inland \r\nRevenue in the manner as may \r\nbe prescribed.] \r\n489[“24. Any person, who \r\nis integrated for \r\nmonitoring, \r\ntracking, reporting \r\nor recording of \r\nsales, production \r\nand similar \r\nbusiness \r\ntransactions with \r\nthe Board or its \r\ncomputerized \r\nsystem, conducts \r\nsuch transactions \r\nin a manner so as \r\nto avoid \r\nmonitoring, \r\ntracking, reporting \r\nor recording of \r\nsuch transactions, \r\nor issues an \r\ninvoice which \r\ndoes not carry the \r\nprescribed invoice \r\nnumber or barcode \r\n490[or QR code] or \r\nbears duplicate \r\ninvoice number or \r\ncounterfeit \r\nSuch person shall pay a penalty \r\nof five hundred thousand rupees \r\nor two hundred per cent of the \r\namount of tax involved, \r\nwhichever is higher. [Without \r\nprejudice to above, he shall also \r\nbe liable], upon conviction by a \r\nSpecial Judge, to simple \r\nimprisonment for a term which \r\nmay extend to two years, or with \r\nadditional fine which may \r\nextend to two million rupees, or \r\nwith both. \r\n \r\n 492[Notwithstanding \r\nabove, the business \r\npremises of suc h person \r\nshall be liable to be sealed \r\nby an officer of Inland \r\nRevenue in the manner \r\nprescribed.] \r\n \r\n \r\nAny person who abets \r\ncommissioning of such offence, \r\nshall be liable, upon conviction \r\nby a Special Judge, to simple \r\nimprisonment for a term which \r\nmay extend to one year, or with \r\nsub-section (9A) \r\nof section 3 and \r\nsection 40C. \r\n                                           \r\n488 Words substituted by Finance Act, 2024. \r\n489 New serial numbers “24”, “25”, “26” and “27” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n490 Words added by Finance Act, 2022. \r\n492 Paragraph under serial number 24 inserted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 76   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nbarcode, 491[or QR \r\ncode or defaces the \r\nprescribed invoice \r\nnumber of barcode \r\nor QR code] or any \r\nperson who abets \r\ncommissioning of \r\nsuch offence.   \r\n  \r\nadditional fine which may \r\nextend to two hundred thousand \r\nrupees, or with both.   \r\n25.  Any person, who is \r\nrequired to \r\nintegrate his \r\nbusiness for \r\nmonitoring, \r\ntracking, reporting \r\nor recording  of \r\nsales, production \r\nand similar \r\nbusiness \r\ntransactions with \r\nthe Board or its \r\ncomputerized \r\nsystem, fails to get \r\nhimself registered \r\nunder the Act, and \r\nif registered, fails \r\nto integrate in the \r\nmanner as required \r\nunder law.    \r\nSuch person shall be liable to \r\npay a penalty up to one million \r\nrupees, and if continues to \r\ncommit the same offence after a \r\nperiod of 493[two] months after \r\nimposition of penalty as \r\naforesaid, his business premises \r\n494[shall be liable to be sealed by \r\nan officer of Inland Revenue in \r\nthe manner as may be \r\nprescribed.] \r\n \r\n \r\n495[***] section \r\n40C \r\n496[25A A person \r\nrequired to \r\nintegrate his \r\nbusiness as \r\nstipulated under \r\n497[section 23], \r\n498[or sub -section \r\n(4) of section \r\n40C,]  who fails to \r\nget himself \r\nregistered under \r\nSuch person shall be liable to \r\npay: \r\n(i) penalty of five hundred \r\nthousand rupees for first \r\ndefault; \r\n(ii) penalty of one million \r\nrupees for second default \r\nafter fifteen days of order \r\nfor first default; \r\n(iii) penalty of two million \r\nrupees for third default \r\n497[Section 23 ] \r\n500[and sub -\r\nsection (4) of \r\nsection 40C] \r\n                                           \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nthe Act, and if \r\nregistered, fails to \r\nintegrate in the \r\nmanner as required \r\nunder the law and \r\nrules made \r\nthereunder 499[or \r\nfails to issue \r\nelectronic invoices \r\nafter integration.] \r\nafter fifteen days of order \r\nfor second default; \r\n(iv) penalty of three million \r\nrupees for fourth default \r\nafter fifteen days of order \r\nfor third default:  \r\nNotwithstanding above, the \r\nbusiness premises of such \r\nperson shall be liable to be \r\nsealed by an officer of Inland \r\nRevenue in the manner \r\nprescribed: \r\n Provided that if the \r\nretailer integrates his business \r\nwith the Board’s Co mputerized \r\nSystem before imposition of \r\npenalty for second default, \r\npenalty for first default shall be \r\nwaived by the Commissioner.] \r\n501[25AA. Any licensed \r\nintegrator who is \r\nauthorized to provide \r\nelectronic invoicing \r\nsystem for integration of \r\nregistered persons fails \r\nto integrate such \r\nregistered persons in the \r\nmanner as required \r\nunder this Act and rules \r\nmade thereunder. \r\nSuch person shall be liable to \r\npay penalty of rupees one \r\nmillion or one percent  of the \r\ntotal value of the sales \r\nsuppressed, whichever is \r\nhigher. \r\nsub-section (5) \r\nof section 40C.] \r\n50225B. Where any \r\nperson fails to generate \r\nan e -bilty, or tampers \r\nwith, misuses, or forges \r\nsuch document in \r\ncontravention of sub -\r\nsection (6) of section \r\n40C. \r\nSuch person shall be liable to \r\npay penalty of fifty thousand \r\nrupees and recovery of any tax \r\nevaded through such \r\ncontravention \r\nsub-section (6) \r\nof 40C.”.  \r\n                                           \r\n499 the words “or fails to issue electronic invoices after integration” added by Finance Act, 2025. \r\n501 Serial number 25AA inserted by Finance Act, 2024. \r\n502 S. No. 25B and entries relating thereto inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 78   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher: \r\n \r\nFurther, such goods shall also \r\nbe liable to confiscation 503[as \r\nmay be prescribed.] However, \r\nthe adjudication authority, after \r\nsuch confiscation, may allow \r\nredemption of such goods on \r\npayment of fine which shall not \r\nbe less than twenty percent of \r\nthe total retail price of such \r\ngoods. \r\n \r\nsub-section (27) \r\nof section 2 and \r\nclause (a) of sub-\r\nsection (2) of \r\nsection 3. \r\n27. Any person, being \r\nowner of the \r\ngoods, which are \r\nbrought to \r\nPakistan in \r\nviolation of \r\nsection 40D. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or five \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher: \r\n \r\nFurther, such goods shall also \r\nbe liable to confiscation 504[as \r\nmay be prescribed.]. However, \r\nthe adjudication authority, after \r\nsuch confiscation, may allow \r\nredemption of such goods on \r\npayment of fine which shall not \r\nbe less than twenty percent of \r\nvalue, or retail price in case of \r\nitems falling in Third Schedule, \r\nof such goods. \r\n \r\nsection 40D”;] \r\n505[28.  Any person who \r\nis required      to \r\nshare information \r\nunder section \r\n56AB, fails to do \r\nso in the manner as \r\nrequired under the \r\nlaw \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nfor first default and fifty \r\nthousand rupees for each \r\nsubsequent default  \r\n56AB] \r\n \r\n506[33A***].  \r\n \r\n                                           \r\n503 Words inserted by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an \r\nadjustment which is not admissible to him, or incorrectly applies the rate of zero \r\nper cent to supplies made by him, he shall, in addition to the tax due, pay default \r\nsurcharge at the rate mentioned below:— \r\n  \r\n (a) 508[...] the p erson liable to pay any amount of tax or charge or the \r\namount of refund erroneously made, shall pay default surcharge at \r\nthe rate of 509[twelve percent per annum or KIBOR plus three percent \r\nper annum, whichever is higher ], of the amount of tax due or the \r\namount of refund erroneously made; 510[and] \r\n \r\n 511[(b) ***] \r\n \r\n (c) in case, the default is on account of tax fraud, the person who has \r\ncommitted tax fraud shall pay default surcharge at the rate of two per \r\ncent per month, of the amount of tax evaded or the amount of refund \r\nfraudulently claimed, till such time the entire liability including the \r\namount of default surcharge is paid. \r\n \r\n (2) For the purpose of calculation of default surcharge, –  \r\n \r\n (a) in the case of inadmissible input tax credit or refund, the period of \r\ndefault shall be reckoned from the date of adjustment of such credit \r\nor, as the case may be, refund is received; and \r\n  \r\n (b) in the case of non-payment of tax or part thereof, the period of default \r\nshall be reckoned  from the 16 th day of a month (following the due \r\ndate of the tax period to which the default relates) to the day \r\npreceding the date on which the tax due is actually paid. \r\n \r\n Explanation.– For the purpose of this section tax due does not include the \r\namount of penalty. \r\n \r\n                                           \r\n507 Section 34 substituted by Finance Act, 2005. Earlier it was also substituted by Finance Act, 1996. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 80   \r\n \r\n 512[34A. Exemption from penalty and  513[default surcharge ].--The \r\nFederal Government may, by a notification in the official Gazette, or the 514[Board] \r\nby a special order published in Gazette for reasons to be recorded in writing, \r\nexempt any person or class of persons from payment of the whole or part of the \r\npenalty and 515[default surcharge] imposed under sections 33 and 34 subject to such \r\nconditions and limitations as may be specified in such notification or, as the case \r\nmay be, special order.] \r\n \r\n 516[35. ***] \r\n \r\n 517[35A. ***] \r\n \r\n 518[36. ***] \r\n \r\n 37. Power to summon persons to give evidence and produce \r\ndocuments in inquiries under the Act .– (1) Any officer of 519[Inland Revenue] \r\nshall have powers to summon any person whose attendance he considers necessary \r\neither to tender evidence or to produce documents or any other thing in any inquiry \r\nwhich such officer is making for any of the purposes of this Act. \r\n \r\n (2) Any person summoned under sub-section (1) shall be bound to attend \r\neither in person or by an authorised agent, as the officer of 4[Inland Revenue] may \r\ndirect; \r\n \r\n Provided that a person who is exempted from personal appearance in a \r\ncourt under section 132 and 133 of the Code of  Civil Procedure (Act V of 1908), \r\nshall not be required to appear in person. \r\n \r\n (3) Any inquiry before an officer of 520[Inland Revenue] shall be deemed \r\nto be a judicial proceeding within the meaning of section 193 and 521[228] of the \r\nPakistan Penal Code (Act XLV of 1860). \r\n \r\n 522(4) For the purpose of an inquiry under this Act, the officer of Inland \r\nRevenue shall have the powers of a civil court trying a suit under the Code of Civil \r\n                                           \r\n512 Section 34A substituted by Finance Ordinance 2001. Earlier it was inserted by Sales Tax (Amendment) Act, 1999 which comes into force from the \r\nfirst day of December, 1998. Earlier the same was amendment was made by Sales Tax (Second Amendment) Ordinance, 1988, dated 01-12-1998. \r\n513 Substituted for “additional tax” by Finance Act, 2005 \r\n514 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n520 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n521 Substituted for the figure “223” by Finance Act, 1994 \r\n522 Sub-section (4) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 81   \r\n \r\nProcedure, 1908 (Act No. V of 1908), in respect of the following matters, \r\nnamely:— \r\n \r\n(a) summoning and enforcing the attendance of any person and \r\nexamining him on oath; and \r\n \r\n(b) requiring the discovery and production of documents and \r\nreceiving evidence on affidavits. \r\n  \r\n 52337A. Power to inquire, investigate offences warranting prosecution \r\nunder this Act and Arrest of a person.-   (1) Notwithstanding anything contained \r\nin Section 11E of this Act, an officer of Inland Revenue not below the rank of \r\nassistant commissioner or any other officer authorized by the Board in this behalf \r\non the basis of mat erial evidence pointing to the commission of tax fraud or an \r\noffence warranting prosecution under this act may initiate an inquiry upon \r\napproval by the Commissioner.  \r\n \r\n(2) For the purpose of an inquiry under this Act, the officer of Inland \r\nrevenue shall have the powers of a civil court trying a suit under the Code of Civil \r\nProcedure,1908(Act No. V of 1908), in respect of the following matters, namely: \r\n— \r\n \r\n(a) summoning and enforcing the attendance of any person \r\nand examining on oath; and \r\n \r\n(b) requiring the discovery and production of documents and \r\nreceiving evidence on affidavits. \r\n(3) The officer of inland revenue shall complete the inquiry while \r\nexercising the powers under the provisions of section 37, 38, 38A, 38B, 40 or any \r\nother section of the Act, wherever required within six months. \r\n \r\n(4) During inquiry proceedings, the officer of inland revenue shall \r\ngive an opportunity of being heard to the person whose actions alleged to have \r\ncaused tax fraud warranting prosecution under this Act, confronting the person the \r\ndetails of tax fraud committed or caused to be committed by such person for \r\nexplanation. \r\n \r\n(5) The officer of inland revenue shall submit inquiry report along \r\nwith reasons to be recorded in writing indicating the amount involved in tax fraud \r\nworked out as a result of such inquiry to the Commissioner to obtain prior approval \r\nfor investigation or the closure of inquiry without any further investigation. \r\n \r\n(6) The Commissioner, on the basis of inquiry report under sub -\r\nsection (5) and after recording reasons in writing, shall either — \r\n \r\n                                           \r\n523 Section 37A and 37B substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 82   \r\n \r\n(i) approve initiation of investigation, or \r\n \r\n(ii) require the officer of Inland Revenue to submit such \r\nfurther information or documents as he may direct for his \r\ndecision; or \r\n \r\n(iii) close the inquiry by rejecting the report or accepting  the \r\nreport, as the case may be. \r\n \r\n(7) After approval of investigation under sub -section (6), the officer \r\nof inland revenue shall complete investigation within three months and prepare \r\ninvestigation report for submission before the competent court. \r\n \r\n(8) The three-member committee notified by the Chairman, may \r\nauthorize the Commissioner to issue warrant of arrest of a person, if it is satisfied \r\non the basis of facts brought before it, that  \r\n   \r\n(a) the tax fraud falls within the ambit of sub-clauses (a), (b), \r\n(c), (d), (e) and (f) of clause (37) of section 2; \r\n(b) the amount involved in tax fraud exceeds fifty million \r\nrupees; and \r\n \r\n(c) it has been established during the course of investigation \r\nby the Inquiry Officer that — \r\n \r\n(i) the accused is intentionally or willfully not \r\njoining the investigation after three duly served \r\nnotices; \r\n \r\n(ii) the accused is attempting to abscond; or \r\n \r\n(iii) there are sufficient grounds that the accused \r\nwould temper with the evidence. \r\n \r\n(9) Notwithstanding anything contained in sub-section (8), the officer \r\nof inland revenue may arrest a person alleged to have committed a tax fraud after \r\nobtaining an arrest warrant from the Special Judge in a case of a fraud falling within \r\nthe ambit of the subclauses of clause (37) of section 2 during the  course of \r\ninvestigation if:- \r\n \r\n(i) the accused is intentionally or willfully not \r\njoining the investigation after three duly served \r\nnotices; \r\n \r\n(ii) the accused attempting to abscond; or \r\n \r\nSales Tax Act, 1990 \r\n \r\n 83   \r\n \r\n(iii) there are sufficient grounds that the accused \r\nwould temper with the evidence. \r\n(10) Where the person suspected of tax fraud or any offence warranting \r\nprosecution under this Act is a company, every director or officer of that company \r\nwhom the officer of inland revenue has reason to believe is personally responsible \r\nfor actions of the company contributing the tax fraud or any offence warranting \r\nprosecution under this Act shall be liable to arrest; provided that any arrest under \r\nthis sub-section shall not absolve the company from the liabilities of payment of \r\ntax, default surcharge and penalty imposed under this Act. \r\n \r\n(11) Notwithstanding anything contained in this Act, where any person \r\nhas committed a tax fraud or any offence warranting prosecution under this Act, \r\nthe Commissioner may, either before or after the inquiry or i nvestigation, \r\ncompound the offence if such person pays the amount of tax evaded or sought to \r\nbe evaded as determined in the inquiry or the investigation along with default \r\nsurcharge and penalty as provided under this Act. \r\n \r\n(12) Any person accused of an offence who is arrested under this Act \r\nshall at the time of arrest be informed of the grounds of arrest in writing on the \r\nbasis of which he has been arrested.  \r\n \r\n(13) All arrests made under this Act shall be carried out in accordance \r\nwith the relevant provisions of the Code of Criminal Procedure, 1898 (Act V of \r\n1898): \r\n \r\nProvided that no arrest under this section shall be made before the \r\ncompletion of inquiry under sub-section (1) of this section. \r\n \r\n(14) The accused arrested may approac h the competent court for his \r\nrelease on bail under the provisions contained in sections 497 and 498 of the Code \r\nof Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n(15) The purpose of prosecution under the provisions of sections 37A \r\nand 37B of this Act shall remain to — \r\n \r\n(a) create sufficient deterrence against tax fraud; and  \r\n \r\n(b) provide for retribution for commission of tax fraud.; \r\n \r\n  37B. Procedure to be followed on arrest of a person. - (1) Where an \r\nofficer of Inland Revenue arrests a person under Section 37A, he shall immediately \r\nintimate the fact of the arrest of that person to the Special Judge who may direct \r\nsuch Officer to produce that person at such time and place and on such date as the \r\nSpecial Judge considers expedient and such Officer shall act accordingly. \r\n \r\n(2) Notwithstanding anything contained in the sub -section (1), any \r\nperson arrested under this Act shall be produced before the Special Judge or, if \r\nSales Tax Act, 1990 \r\n \r\n 84   \r\n \r\nthere is no Special Judge within a reasonable distance, to the nearest Judicial \r\nMagistrate, within twenty-four hours of such arrest, excluding the time necessary \r\nfor the journey from the place of arrest to the Court of the Special Judge or, as the \r\ncase may be, of such Magistrate. \r\n \r\n(3) Where a person is produced under sub -section (2) before the \r\nSpecial Judge, he may, on the request of such person, after perusing the record, if \r\nany and after giving the prosecution an opportunity of being heard, admit him to \r\nbail on his executing a bon d, with or without sureties, or refuse to admit him to \r\nbail and direct his detention at such place as he deems fit:  \r\n  \r\n Provided that nothing herein contained shall preclude the Special Judge \r\nfrom cancelling the bail of any such person at a subsequent stage if, for any reason, \r\nhe considers such cancellation necessary, but before passing such order he shall \r\nafford such person an opportunity of being heard, unless for reasons to be recorded \r\nhe considered that the affording of such opportunity shall defeat the  purposes of \r\nthis Act. \r\n \r\n(4) When such person is produced under sub -section (2) before a \r\nJudicial Magistrate, such Magistrate may, after authorising his detention in such \r\ncustody at such place and for such period as he considers necessary or proper for \r\nfacilitating his earliest production before the Special Judge, direct his production \r\nbefore the Special Judge on a date and time to be fixed by him or direct such person \r\nto be forthwith taken to, and produced before, the Special Judge and he shall be so \r\ntaken. \r\n \r\n(5) Nothing in sub -section (3) or sub -section (4) shall preclude the \r\nSpecial Judge or the Judicial Magistrate from remanding any such person to the \r\ncustody of an officer of Inland Revenue] holding investigation against that person \r\nif such officer makes a  request in writing to that effect, and the Special Judge or \r\nthe Judicial Magistrate, after perusing the record, if any, and hearing such person, \r\nis of the opinion that for the completion of inquiry or investigation it is necessary \r\nto make such order: \r\n \r\nProvided that in no case the period of such custody shall exceed fourteen \r\ndays. \r\n \r\n(6) When any person is arrested under this Act, an officer of Inland \r\nRevenue shall record the fact of arrest and other relevant particulars in the register \r\nspecified in sub-section (10) and shall immediately proceed to investigate into the \r\ncharge against such person and if he completes the investigation within twenty -\r\nfour hours of his arrest, excluding the time necessary for journey as aforesaid, he \r\nmay, after producing such person before the Special Judge or the nearest Judicial \r\nMagistrate, make a request for his further detention in his custody. \r\n \r\n(7) While holding an investigation under sub-section (6), an officer of \r\nInland Revenue shall exercise the same powers as are exercisable by an officer in \r\nSales Tax Act, 1990 \r\n \r\n 85   \r\n \r\ncharge of a police station under the Code of Criminal Procedure, 1898 (Act V of \r\n1898), but such officer shall exercise such powers subject to the foregoing \r\nprovisions of this section while holding an investigation under this Act. \r\n \r\n(8) If an officer of Inland Revenue, after holding an investigation as \r\naforesaid, is of the opinion that there is no sufficient evidence or reasonable ground \r\nfor suspicion against such person, he shall release him on his executing a bond, \r\nwith or without suretie s, and shall direct such person to appear, as and when \r\nrequired, before the Special Judge, and make a report to the Special Judge for the \r\ndischarge of such person and shall make a full report of the case to his immediate \r\nsuperior. \r\n \r\n(9) The Special Judge to  whom a report has been made under sub -\r\nsection, (8) may, after the perusal of record of the investigation, and hearing the \r\nprosecution, agree with such report and discharge the accused or, if he is of the \r\nopinion that there is sufficient ground for proceedings against such person, proceed \r\nwith his trial and direct the prosecution to produce evidence. \r\n \r\n(10) An officer of Inland Revenue empowered to hold investigation \r\nunder this section shall maintain a register to be called \"Register of Arrests and \r\nDetentions\" in the prescribed form in which he shall enter the name and other \r\nparticulars of every person arrested under this Act, together with the time and date \r\nof arrest, the details of the information received, the details of things, goods or \r\ndocuments, recover ed from his custody, the name of the witnesses and the \r\nexplanation, if any, given by him and the manner in which the investigation has \r\nbeen conducted from day to day; and, such register or authenticated copies of its \r\naforesaid entries shall be produced bef ore the Special Judge, whenever such \r\nOfficer is so directed by him. \r\n \r\n(11) After completing the investigation, an officer of Inland Revenue \r\nshall, as early as possible, submit to Special Judge a report in the same form and \r\nmanner in which the officer in charge of a police station submits a report, before a \r\ncourt. \r\n \r\n(12) Magistrate of the first class may record any statement or \r\nconfession during investigation under this Act, in accordance with the provisions \r\nof Section 164 of the Code of Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n (13) Without prejudice to the foregoing provisions of this section, \r\nBoard, with the approval of the Federal Minister-in-charge, may, by notification in \r\nthe official Gazette, authorize any other officer working under the Board to \r\nexercise the powers and perform the functions of an officer of Inland Revenue \r\nunder this section, subject to such conditions, if any, that it may deem fit to impose. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 86   \r\n \r\n 524[37C. Special Judges.– (1) The Federal Government may by notification \r\nin the official Gazette, appoint as many Special Judges as it considers necessary \r\nand, where it appoints more than one Special Judge, it shall specify in the \r\nnotification the headquarter of each Special Judge and the territorial limits within \r\nwhich he shall exercise jurisdiction under this Act. \r\n \r\n (2) No person shall be appointed as a Special Judge unless he is or has \r\nbeen a Sessions Judge.]  \r\n \r\n 525[37D. Cognizance of Offences by Special Judges. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, a Special \r\nJudge may, within the limits of his jurisdiction, take cognizance of any offence \r\npunishable under this Act:     \r\n (a) Upon a report in writing made by an officer of Inland Revenue or by \r\nany other  officer especially authorized in this behalf by the Federal \r\nGovernment; or    \r\n \r\n (b) Upon receiving a complaint or information of facts constituting such \r\noffence made or communicated by any person; or \r\n \r\n (c) Upon his own knowledge acquired during any proceeding before him \r\nunder this act or under any other law for the time being in force. \r\n \r\n (2)  Upon the receipt of report under clause (a) of sub -section (1), the \r\nSpecial Judge shall proceed with trial of the accused. \r\n \r\n (3) Upon the receipt of a complaint or information under clause (b), or \r\nacquired in the manner referred to in clause (c) of sub-section (1), the Special Judge \r\nmay, before issuing a summon or warrant for appearance of the person complained \r\nagainst, hold a preliminary inquiry for the purpose of ascertaining the truth or \r\nfalsehood o f the complaint, or direct any magistrate or any officer of Inland \r\nRevenue or any police officer to hold such inquiry and submit a report, and such \r\nMagistrate or officer shall conduct such inquiry and make report accordingly. \r\n \r\n  (4)  If, after conducting s uch inquiry or after considering the report of \r\nsuch Magistrate or officer, the Special Judge is of the opinion that– – \r\n \r\n (a)  there is no sufficient ground for proceeding, he may dismiss the \r\ncomplaint, or \r\n \r\n (b)  there is sufficient ground for proceeding, he may proceed against the \r\nperson complained against in accordance with law. \r\n \r\n                                           \r\n524 Section 37C inserted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance with the \r\nprovision of section 202 of the Code of Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n 37E. Special Judge, etc. to have exclusive jurisdiction. – \r\nNotwithstanding anything contained in this Act or in any other law for the time \r\nbeing in force,– \r\n \r\n (a) no court other than the Special Judge having jurisdiction, shall try an \r\noffence punishable under this Act; \r\n \r\n (b) no other court or officer, except in the manner and to the extent \r\nspecifically provided for in this Act, shall exercise any power, or \r\nperform any function under this Act; \r\n \r\n (c) no court, other than the High Court, shall entertain, hear or decide \r\nany application, petition or appeal under chapters XXXI and XXXII \r\nof the Code of Criminal Procedure, 1898 (Act V of 1898), against or \r\nin respect of any order or direction made under this Act; and \r\n \r\n (d) no court, other than the Special Judge or the High Court, shall \r\nentertain any application or petition or pass any order or give any \r\ndirection under chapters XXXVII, XXXIX, XLIV or XLV of the \r\naforesaid Code.] \r\n \r\n 37F.  Provisions of Code of C riminal Procedure, 1898, to apply .– (1)    \r\nThe provision of the Code of Criminal procedure, 1898 (Act V of 1898), so far as \r\nthey are not inconsistent with the provisions of this Act, shall apply to the \r\nproceedings of the court of a Special Judge and such court shall be deemed to be a \r\ncourt of Sessions for the purpose of the said Code and the provisions of Chapter \r\nXXIIA of the foresaid Code, so far as applicable and with the necessary \r\nmodifications, shall apply to the trial of cases by the Special Judge under this Act. \r\n \r\n (2) For the purposes of sub-section (1), the Code of Criminal Procedure, \r\n1898 (Act V of 1898), shall have effect as if an offence punishable under this Act \r\nwere one of the offences referred to in sub -section (1) of section 337 of the said \r\nCode. \r\n \r\n 37G. Transfer of cases .– (1) Where more than one Special Judge are \r\nappointed within the territorial jurisdiction of a High Court, the High Court, and \r\nwhere not more than one Special Judge is so appointed, the Federal Government, \r\nmay by order in writin g direct the transfer, at any stage of the trial, of any case \r\nfrom the court of one Special Judge to the Court of another Special Judge for \r\ndisposal, whenever it appears to the High Court or, as the case may be, the Federal \r\nSales Tax Act, 1990 \r\n \r\n 88   \r\n \r\nGovernment, that such transfer m ay promote the ends of justice or tend to the \r\ngeneral convenience of the parties or witnesses. \r\n \r\n (2) In respect of a case transferred to a Special Judge under sub -section \r\n(1), such Special Judge shall not by reason of the said transfer, be bound to recall \r\nand rehear any witness whose evidence has been recorded in the case before the \r\ntransfer and may act upon the evidence already recorded or produced before the \r\ncourt which tried the case before the transfer.] \r\n \r\n 37H. Place of Sittings.– A Special Judge shall ordinarily hold sittings at \r\nhis headquarters but, keeping in view the general convenience of the parties or the \r\nwitnesses, he may hold sittings at any other place. \r\n \r\n 37I. Appeal to the High Court.– (1) Any person, including the Feder al \r\nGovernment, the Board, the Commissioner or Director of Intelligence and \r\nInvestigation or any other officer authorized in this behalf by the Board, aggrieved \r\nby any order passed or decision made by a Special Judge under this Act or under \r\nthe Code of Crim inal Procedure, 1898 (Act V of 1898), may, subject to the \r\nprovisions of Chapters XXXI and XXXII of the said Code, within Sixty days from \r\nthe date of the order or decision, prefer an appeal to the High Court. \r\n \r\n (2) Except as otherwise provided in sub-section (1), the provisions of the \r\nLimitation Act, 1908 (IX of 1908), shall apply to an appeal preferred under sub -\r\nsection (1).] \r\n \r\n 526[38. Authorised officers to have access to premises, stocks, accounts \r\nand records – (1) Any officer authorised in this behalf by t he Board 527[or the \r\nCommissioner 528[***]] shall have free access 529[including real-time electronic \r\naccess] to business or manufacturing premises, registered office or any other place \r\nwhere any stocks, business records or documents required under this Act are kept \r\nor maintained belonging to any registered person or a person liable for registration \r\nor whose business activities are covered under this Act or who may be required for \r\nany inquiry or investigation in any tax fraud committed by him or his agent or any \r\nother person; and such officer may, at any time, inspect the goods, stocks, records, \r\ndata, documents, correspondence, accounts and statements, utility bills, bank \r\nstatements, information regarding nature and sources of funds or assets with which \r\nhis busines s is financed, and any other records or documents, including those \r\nwhich are required under any of the Federal, Provincial or local laws maintained \r\nin any form or mode and may take into his custody such records, statements, \r\ndiskettes, documents or any part thereof, in original or copies thereof in such form \r\nas the authorised officer may deem fit against a signed receipt. \r\n \r\n                                           \r\n526 Section 38 Substituted by Finance Act, 1996. \r\n527 Words inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 89   \r\n \r\n (2) The registered person, his agent or any other person specified in sub-\r\nsection (1) shall be bound to answer any question or furnish s uch information or \r\nexplanation as may be asked by the authorised officer. \r\n \r\n (3) The department of' direct and indirect taxes or any other Government \r\ndepartment, local bodies, autonomous bodies, corporations or such other \r\ninstitutions shall supply requisite  information and render necessary assistance to \r\nthe authorised officer in the course of inquiry or investigation under this section.] \r\n \r\n 530[(4) For the purpose of sub-section (1), the Board may make rules relating \r\nto electronic real-time access for audit or a survey of persons liable to tax.] \r\n \r\n 531[38A. Power to call for information. — The 532[Commissioner] may, \r\nby notice in writing, require any person, including a banking company, to furnish \r\nsuch information or such statement in connection with any investigation or inquiry \r\nin cases of tax fraud, as may be specified in such notice 533[:]] \r\n \r\n 534[Provided that the 535[Commissioner] may require any regulatory \r\nauthority to provide information concerning the licenses and authorizations issued \r\nby it.] \r\n \r\n 536[38B.  Obligation to produce documents and provide \r\ninformation.– (1) Notwithstanding anything contained in this Act or any other law \r\nfor the time being in force, any person required to maintain the record under the \r\nAct, on demand by an officer, not below the rank of 537[an Assistant] \r\n538[Commissioner Inland Revenue] , by notice in writing, as and when specified in \r\nthe notice, shall,– \r\n \r\n (a) produce for examination, such documents or records which the \r\nofficer of 539[Inland Revenue] considers necessary or relevant to the \r\naudit, inquiry or investigation under the Act; \r\n (b) allow t he officer of 540[Inland Revenue]  to take extracts from or  \r\ncopies of such documents or records; and \r\n \r\n                                           \r\n530 New sub-section (4) inserted by Finance Act, 2020. \r\n531 Section 38A inserted by Finance Act, 2004. \r\n532 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendmen t) Ordinance, 2010, \r\npromulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to \r\n259. \r\n533 Substituted for full stop by Finance Act, 2007 \r\n534 Proviso inserted by Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 to 53 and \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n540 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 90   \r\n \r\n (c)  appear before the officer of 541[Inland Revenue]  and answer any \r\nquestion put to him concerning the documents and records relating \r\nto the audit or inquiry or investigation referred to in clause (a) above. \r\n \r\n (2) An officer of 542[Inland Revenue] conducting an audit, inquiry or, as \r\nthe case may be, an investigation under the Act, may require in writing any person, \r\ndepartment, company or organization to furnish such information as is held by that \r\nperson, department, company or organization, which, in the opinion of the officer \r\nof 543[Inland Revenue], is relevant to such audit, inquiry or investigation. \r\n \r\n (3) The Board may require, in writing, any person, department, company \r\nor organization, as the case may be, to provide any information or data held by that \r\nperson, department, company or organization, which, in the opinion of the Board, \r\nis required for purposes of formulation of policy or administering the Customs, \r\nSales Tax, Federal Excise or Income Tax. \r\n \r\n (4) Every person, department, company or organization shall furnish the \r\ninformation requisitioned by the Board or the officer of Sales Tax under sub -\r\nsection (2) or (3), within the time specified in the notice issued by the Board or, as \r\nthe case may be, the officer of 544[Inland Revenue].] \r\n \r\n 545(5) Notwithstanding anything contained in any other law for the time \r\nbeing in force, the Commissioner may, by notice in writing, require any Internet \r\nService Providers, Telecommunication Companies and Pakistan \r\nTelecommunication Authority, to furnish subscriber's information pertaining to the \r\nInternet Protocols in connection with any inquiry or investigation in cases of tax \r\nfraud, as may be specified in such notice. \r\n \r\n 546[39.  ***] \r\n \r\n 547[40. Searches under warrant. – (1) Where any officer of 548[Inland \r\nRevenue] has reason to believe that any documents or things which in his opinion, \r\nmay be useful for, or relevant to, any proceedings under this Act are kept in any \r\nplace, he may after obtaining a warrant from the magistrat e, enter that place and \r\ncause a search to be made at any time. \r\n \r\n (2) The search made 549[in his presence] under sub -section (1) shall be \r\ncarried out in accordance with the relevant provisions of the Code of Criminal \r\nProcedure, 1898 (V of 1898).] \r\n \r\n                                           \r\n541 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n542 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n543 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 550[40A. ***] \r\n \r\n 551[40B. Posting of 6[Inland Revenue] Officer.– Subject to such conditions \r\nand restrictions, as deemed fit to impose, the 552[Board],  553[omitted..] may post \r\nOfficer of 6[Inland Revenue] to the premises of registered person or class of such \r\npersons to monitor production, sale of taxable goods and the stock position 554[.] \r\n555[omitted..] \r\n \r\n 556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of goods \r\nin respect of which monitoring or tracking of production, sales, clearances, stocks \r\nor any other related activity may be implemented through electronic or other means \r\nas may be prescribed \r\n \r\n (2) From such date as may be prescribed by the Board, no taxable goods \r\nshall be removed or sold by the manufacturer or any other person without affixing \r\ntax stamp, band role stickers, labels, 557[bar code 558[production monitoring, video \r\nanalytics,] etc. in any such form, style and manner as may be prescribed by the \r\nBoard in this behalf.]  \r\n \r\n 559[(3) Such tax stamps, banderols, stickers, labels, barcodes 560[monitoring \r\nequipment] etc., shall be acquired by the registered person referred to in sub -\r\nsection (2) from a licensee appointed by the Board for the purpose, against price \r\napproved by the Board, which shall include the cost of equipment installed by such \r\nlicensee in the premises of the said registered person.] \r\n \r\n 561[(4)  Notwithstanding anything contained in this Act or any other law \r\nfor the time being in force, the provisions of section 83C of the Customs Act, 1969 \r\n(IV of 1969) shall mutatis mutandis apply.; and \r\n \r\n(5)  562[Omitted]  \r\n \r\n563[40D. Provisions relating to goods supplied from tax-exempt areas.-(1) \r\nThe conveyance carrying goods supplied from the tax exempt areas, shall be \r\naccompanied by such documents in respect of the goods carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitted by Finance Act, 2006. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025. \r\n559 Sub-section (3) added by Finance Act, 2015. \r\n560 After the expression “bar codes,”, the expression “monitoring equipment” inserted by Finance Act, 2025. \r\n561 Sub-sections (4) substituted by Finance Act, 2025. \r\n562 Sub-sections (5) omitted by Finance Act, 2025. \r\n563 New Section “40D” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\nSales Tax Act, 1990 \r\n \r\n 92   \r\n \r\n \r\n (2) The Regional Tax Office having jurisdiction may establish check -\r\nposts on the routes originating from tax-exempt areas for the purpose of examining \r\nthe goods carried and the documents related thereto, An officer not below the rank \r\nof Inspector, Inland Revenue, as authorized by the Commissioner, Inland Revenue, \r\nand assigned to such check-posts, may stop vehicle on such routes as coming from \r\ntax-exempt areas and examine documents for ascertaining their validity and \r\nconformity to the goods carried. \r\n \r\n (3) In the absence of t he prescribed documents or any discrepancy in \r\nsuch documents, the goods so carried shall be seized along with the vehicle \r\ncarrying the goods by the officer as aforesaid under proper acknowledgment.  \r\n \r\n (4) The notices to the owner of the goods and the vehicle to show cause \r\nagainst imposition of penalty shall be issued within fifteen days of the seizure as \r\naforesaid. \r\n \r\n (5) For the purposes of this section, the expression “tax -exempt areas” \r\nmeans Azad Jammu and Kashmir, Gilgit-Baltistan, 564[Border Sustenance Markets \r\nand] Tribal Areas as defined in Article 246 of the Constitution of the Islamic \r\nRepublic of Pakistan and such other areas as may be prescribed.”;] \r\n \r\n 565[40E. Licensing of brand name.- (1) Manufacturers of the specified \r\ngoods shall be required to obtain brand licence for each brand or stock keeping unit \r\n(SKU) in such manner as may be prescribed by the Board.  \r\n \r\n (2) Any specified brand and SKU found to be sold without obtaining a \r\nlicence from the Board shall be deemed counterfeit goods and liable to outright \r\nconfiscation and destruction in the prescribed manner and such destruction and \r\nconfiscation shall be without prejudice to any other penal action which may be \r\ntaken under this Act.]   \r\n \r\n     \r\n \r\n 566[41. *** \r\n \r\n 42. ***] \r\n \r\n \r\n \r\n                                           \r\n564 Expression inserted by Finance Act, 2021. \r\n565 New section 40E inserted by Finance Act, 2021.  \r\n566 Sections 41 and 42 omitted by Finance Act, 1996 \r\nSales Tax Act, 1990 \r\n \r\n 93   \r\n \r\nChapter-VIII \r\n \r\n567[APPEALS] \r\n \r\n 568[43.  *** \r\n \r\n 569[43A. Omitted] \r\n \r\n 44. ***] \r\n \r\n 570[45. ***] \r\n \r\n 571[45A. Power of the Board 572[and 573[Commissioner]] to call for \r\nrecords.-- (1) The Board may, of its own motion 574[, or otherwise] call for and \r\nexamine the record of any departmental proceedings under this Act or the rules \r\nmade there under for the purpose of satisfying itself as to the legality or propriety \r\nof any decision or order passed therein by an Officer of 575[Inland Revenue], it may \r\npass such order as it may think fit: \r\n \r\n Provided that no order imposing or enhancing any penalty or fine requiring \r\npayment of a greater amount of [Sales Tax] than the originally levied shall be \r\npassed unless the person affected by such  order has been given an opportunity of \r\nshowing cause and of being heard. \r\n (2) No proceeding under 576[this section] shall be initiated in a case \r\nwhere an appeal under Section 577[45B] or Section 46 is pending. \r\n \r\n (3) No order shall be made under this Section after the expiry of 578[five] \r\nyears from the date of original decision or order of the sub-ordinate officer referred \r\nto in sub-section (1). \r\n \r\n 579[(4) The 580[Commissioner] may, suo moto,  call for and examine the \r\nrecord o f any proceeding under this Act or the rules made thereunder for the \r\npurpose of satisfying himself as to the legality or propriety of any decision or order \r\npassed by an officer of 581[Inland Revenue] subordinate to him, and pass such order \r\nas he may deem fit.]] \r\n                                           \r\n567 Heading  of chapter Adjudication  substituted for cases by finance act 1996 \r\n568 Sections 43 and 44 omitted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and thi s amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No . XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extra Ordinary Part I at pages 229 to 259. \r\n574 Words inserted by Finance Act, 2015. \r\n575 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n576 Substituted for “sub-section (1)” by Finance Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Finance, Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 94   \r\n \r\n \r\n 582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act , by an officer of Inland \r\nRevenue may, within thirty days of the date of receipt of such decision or order \r\nprefer appeal to the Commissioner Inland Revenue (Appeals): \r\n \r\n Provided that an appeal preferred after the expiry of thirty days may be \r\nadmitted by the Commissioner Inland Revenue (Appeals) if he is satisfied that the \r\nappellant has sufficient cause for not preferring the appeal within the specified \r\nperiod: \r\n  \r\n          Provided further that registered person shall have an option to directly file \r\nan appeal before Appellate Tribunal Inland Revenue without availing right of \r\nAppeal under this section. \r\n \r\n 9[****] \r\n \r\n 584[(1A)  An appeal under sub-section (1) shall– \r\n \r\n   (a) be in the prescribed form; \r\n   (b) be verified in the prescribed manner;  \r\n   (c) state precisely the grounds upon which the appeal is \r\nmade; \r\n   (d) be accompanied by the prescribed fee specified in sub -\r\nsection (1B); and  \r\n   (e) be lodged with the Commissioner (Appeals) within the \r\ntime set out in sub-section (1). \r\n \r\n [(1B)  The prescribed fee shall be– \r\n \r\n   (a) in the case of an appeal against an  assessment– \r\n     (i) where the appellant is a company, five thousand \r\nrupees; or \r\n     (ii) where the appellant is not a company, two \r\nthousand and five hundred rupees; and  \r\n   (b) in any other case– \r\n     (i) where appellant is a company, five thousand \r\nrupees; or \r\n     (ii) where the appellant is not a company, one \r\nthousand rupees.] \r\n \r\n                                           \r\n582 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular case, the Commissioner (Appeals) is of the \r\nopinion recovery of tax levied under this act, shall cause undue hardship to the \r\ntaxpayer, he, after affording o pportunity of being heard to the commissioner or \r\nofficer of Inland revenue against whose orders appeal has been made, may stay the \r\nrecovery of such tax for a period not exceeding thirty days in aggregate.]  \r\n \r\n (2) The 587[Commissioner Inland Revenue] (Appeals) may, after giving \r\nboth parties to the appeal an opportunity of being heard, pass such order as he \r\nthinks fit, confirming, varying, altering, setting aside or annulling the decision or \r\norder appealed against 588[:]  \r\n  \r\n 589[Provided that such order sha ll be passed not later than 590[one hundred \r\nand twenty] days from the date of filing of appeal or within such extended period \r\nas the 591[Commissioner] (Appeals) may, for reasons to be recorded in writing fix: \r\n \r\n Provided further that such extended period shall,  in no case, exceed \r\n592[sixty] days 593[:]] \r\n \r\n 594[Provided further that any period during which the proceedings are \r\nadjourned on account of a stay order or Alternative Dispute Resolution \r\nproceedings or the time taken through adjournment by the petitioner not exceeding \r\nthirty days shall be excluded from the computation of aforesaid periods.] \r\n \r\n (3) In deciding an appeal, the 1[Commissioner of Inland Revenue] \r\n(Appeals) may make such further inquiry as may be necessary provided that he \r\nshall not remand the case for de novo consideration. \r\n \r\n 595[(4) ***] \r\n \r\n 596[(5) The Commissioner (Appeals) shall not admit any documentary \r\nmaterial or evidence which was not produced before the Officer Inland Revenue \r\nunless the Commissioner (Appeals) is satisfied that the appellant was prevented by \r\nsufficient cause from producing such material or evidence before the Officer \r\nInland Revenue.] \r\n \r\n                                           \r\n585 Existing sub-section (1A) re-numbered as (1C) by Finance Act, 2020. \r\n586Inserted through Finance Act, 2013 \r\n587 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Ame ndment) \r\nOrdinance, 2010,  promulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to \r\n53 and this amendment was made through Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, \r\n2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n588 Colon inserted through Finance, Act, 2005 \r\n589 Two provisos inserted by Finance Act, 2005 \r\n590 Substituted for “ninety” by Finance Act, 2008. \r\n591 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan \r\n592 Substituted for “one hundred and twenty” by Finance Act, 2009, earlier it was substituted for “ninety” by Finance Act, 2008. \r\n593 Substituted for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 96   \r\n \r\n 46. Appeals to Appellate Tribunal.– 597(1)  Any person including \r\nan officer of inland revenue not below the rank of Additional Commissioner \r\naggrieved by an order of the Commissioner (Appeals) under this Act or the rules \r\nmade thereunder; or any person other than SOE aggrieved by an order passed by \r\nofficer of inland revenue when second proviso to section 45B applies, may within \r\nthirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal: \r\n \r\n Provided that where sub -section (11) of section 134A of Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply, an SOE may prefer an appeal under \r\nthis sub-section. \r\n \r\n 598[(2) The Appellate Tribunal may admit, hear and dispose of the appeal as \r\nper procedure laid down in sections 599[131 and 132 of the Income tax Ordinance, \r\n2001(XLIX of 2001, and rules made thereunder.]  \r\n \r\n600[601(2A)***] \r\n \r\n 602[(3) *** \r\n \r\n (4) *** \r\n \r\n (5) *** \r\n \r\n (6) *** \r\n \r\n (7) *** \r\n \r\n (8) *** \r\n \r\n (9) ***] \r\n \r\n603[47. Reference to the High Court.- 604(1) Within sixty days of communication \r\nof the order of the Appellate Tribunal, the aggrieved person or the Commissioner \r\nmay submit a reference in the prescribed form along with a statement of  the case \r\nand complete record of the Appellate Tribunal to the High Court, stating any \r\nquestion of law arising out of such order. \r\n \r\n (2) Provisions of section 133 of the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to a reference to the High Court shall, \r\nmutatis mutandis, apply to references to the High Court under this Act.] \r\n \r\n                                           \r\n597 Sub-section (1) substituted by Finance Act, 2025 \r\n598 Sub-Section (2) substituted by Finance Act, 2009. \r\n599 Substituted for “194A, 194B and 194C of the customs Act, 1969 (IV of 1969)” by Finance Act, 2010. \r\n600 Sub Section (2A) inserted by Finance Act w.e.f. June 5, 2010. \r\n601 Sub-section (2A) omitted by Tax Laws (Amendment) Act, 2024. \r\n602 Sub-sections (3), (4), (5), (6), (7), (8) and (9) omitted by Finance Act, 2009. \r\n603 Section 47 substituted by Tax Laws (Amendment) Act, 2024. \r\n604 Sub-section (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 97   \r\n \r\n605[47A. Alternative dispute resolution.- (1) Notwithstanding any other provision \r\nof this Act, or the rules made thereunder, an aggrieved person in connection with \r\nany dispute pertaining to-  \r\n \r\n(a) the liability of tax of fifty million rupees or above against \r\nthe aggrieved person or admissibility of refund, as the case \r\nmay be;  \r\n(b) the extent of waiver of default surcharge and penalty; or  \r\n(c) any other specific relief required to resolve the dispute,  \r\nmay apply, except where criminal proceedings have been initiated, to the Board \r\nfor the appointment of a committee for the resolution of a ny hardship or dispute \r\nmentioned in detail in the application:  \r\n \r\n  Provided that where the aggrieved person is a state-owned enterprise \r\n(SOE), the limit of tax liability of fifty million rupees or above mentioned in clause \r\n(a) shall not apply and it shall be mandatory for such aggrieved SOE to apply to \r\nthe Board for the appointment of a committee for the resolution of any dispute \r\nunder this section:  \r\n \r\n  Provided further that no suit, prosecution, or other legal proceedings \r\nshall lie against the SOE in relation to the dispute resolved under this section.  \r\n \r\n  Explanation.- State-owned enterprise shall have the same, meaning as \r\nassigned thereto in the State-Owned Enterprises (Governance and Operations) Act, \r\n2023 (VII of 2023).  \r\n (2) Provisions of section 134A o f the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to alternative dispute resolution shall, \r\nmutatis mutandis, apply to applications for alternative dispute resolution under this \r\nAct.] \r\n \r\n   606[47AB. Saving.–The period of limitation provided in clause (c) of sub-\r\nsection (1) of section 46 and sub -section (1) of section 47 shall continue to apply \r\nwhere any decision of the commissioner (Appeals) or the Appellate Tribunal is \r\nreceived prior to the date of commencement of the Tax  Laws (Amendment) Act, \r\n2024 (V of 2024).] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n605 Section 47A substituted by Tax Laws (Amendment) Act, 2024. \r\n606 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 98   \r\n \r\n                                                   Chapter-IX \r\n \r\nRECOVERY OF ARREARS \r\n \r\n 48.   Recovery of arrears of tax.--(1) 607[Subject to sub-section (1A), \r\nwhere] any amount of tax 608[...] is due from any person, the officer of 609[Inland \r\nRevenue] may:- \r\n \r\n (a) deduct the amount from any money owing to person from   \r\nwhom such amount is recoverable and which may be at the   \r\ndisposal or in the control of such officer or any officer of   \r\nIncome Tax, Customs or Central Excise Department; \r\n \r\n (b) require by a notice in writing any person who holds or may   \r\nsubsequently hold any money for or on account of the person   \r\nfrom whom tax may be recoverable to pay to such officer the   \r\namount specified in the notice; \r\n \r\n(c) stop removal of any goods from the business premises of such person \r\ntill such time the amount of tax is paid or recovered in full; \r\n \r\n 610[(ca) require by a notice in writing any person to stop clearance of \r\nimported goods or manufactured goods or attach bank accounts;] \r\n \r\n(d) seal the business premises till such time the amount of tax is paid or- \r\nrecovered in full;  \r\n \r\n(e) attach and sell or sell without attachment any movable or immovable \r\nproperty of the registered person from whom tax is due 611[; and] \r\n \r\n (f) 612[...] recover such amount by attachment and sale of any moveable \r\nor- immovable property of the guarantor, person, company, bank or \r\nfinancial institution, where a guarantor or any other person, \r\ncompany, bank or financial institution fa ils to make payment under \r\nsuch guarantee, bond or instrument 613[:] \r\n \r\n Provided that the Commissioner Inland Revenue or any officer of Inland \r\nRevenue shall not issue notice under this section or the rules made thereunder for \r\n                                           \r\n607 Words etc. “levied, penalty imposed or demand raised under any bond or other instrument executed under this Act” omitted by Finance Ordinance, \r\n2002. \r\n608 Substituted for “where” by Finance Act, 2007 \r\n609 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nNo. III of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53  and this amendment \r\nwas made through Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n610 Clause (ca) inserted by Finance Act, 1999. \r\n611 Semi-colon and the word “’ and” at the end of clause (e ) and thereafter clause (f) inserted by Finance Act, 1997. Earlier it was omitted by Finance \r\nAct, 1996. Originally it was inserted by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if the said taxpayer has filed an appeal \r\nunder section 45B 614[or, as the case may be, section 46 ] in respect of the order \r\nunder which the tax sought to be recovered has become payable and the appeal has \r\nnot been decided by the Commissioner (Appeals), subject to the condition that \r\n615[ten] per cent of the amount of tax due has been paid by the taxpayer.] \r\n \r\n 616[(1A) If any arrears of tax, default surcharge, penalty or any other amount \r\nwhich is adjudged or payable by any person and which cannot be recovered in the \r\nmanner prescribed above, the Board or any officer authorized by the Board, may, \r\nwrite off the arrears in the manner as may be prescribed by the Board.] \r\n \r\n (2) For the purpose of recovery of tax, penalty or any other demand \r\nraised under this Act, the officer of  617[Inland Revenue] shall have the same powers \r\nwhich under the Code of Civil Procedure 1908 (V  of 1908), a Civil Court has for \r\nthe purpose of recovery of an amount due under a decree. \r\n \r\n 618[(3) The provision of sub -sections (1) and (2) shall mutatis mutandis \r\napply regarding assistance in collection and recovery of taxes in pursuance of a \r\nrequest from a foreign jurisdiction under a tax treaty, bilateral or a multilateral \r\nconvention, and inter -governmental agreement or similar agreement or \r\nmechanism.] \r\nChapter-X \r\n \r\nMISCELLANEOUS \r\n  \r\n 619[49. Sales of taxable activity or transfer of ownership .--(1) In case of \r\ntermination of taxable activity or part thereof or its sale or transfer of ownership to \r\na non -registered person, the possession of taxable goods or part thereof by the \r\nregistered person shall be deemed to be a taxable supply and the registered person \r\nshall be required to account for and pay the tax on the taxable goods held by him: \r\n \r\n Provided that if the tax payable by such registered person remains unpaid, \r\nthe amount of unpaid tax shall be the first charge on the assets of the business and \r\nshall be payable by the transferee of business. \r\n \r\n 620[(2) In the case of sale or transfer of ownership of a taxable activity or \r\npart thereof to another registered person as an ongoing concern, the taxable goods \r\nor part thereof shall be transferred to the new owner through a  zero-rated invoice \r\nand the sales tax chargeable thereon shall be accounted for and paid by the \r\nregistered person to whom such taxable activity or part thereof is transferred.] \r\n                                           \r\n614 Expression inserted by Tax Laws (Amendment) Act, 2024.  \r\n615 Word ten substituted by Finance Act, 2018. \r\n616 Sub-section (1A) inserted by Finance Act, 2007. \r\n617 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulga ted as Ordinance \r\nNo. III of 2010 , dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amend ment \r\nwas made through Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n618 New sub-section inserted by Finance Act, 2021. \r\n619 Section 49 Substituted by Finance Act, 1996 \r\n620 Sub-section (2) substituted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 100   \r\n \r\n \r\n 621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“liquidator”) who is – \r\n \r\n  (a)  a liquidator of a company; \r\n \r\n  (b)  a receiver appointed by a Court or appointed out of  \r\n  Court; \r\n \r\n  (c)  a trustee for a bankrupt; or \r\n \r\n  (d)  a mortgagee in possession;  \r\n \r\nshall, within fourteen days of being appointed or taking possession of an asset in \r\nPakistan, whichever occurs first, give written notice thereof to the \r\n622[Commissioner]. (2) The 4[commissioner] shall, within three months of being \r\nnotified under sub -section (1), notify the liquidator, in writing, of the amount \r\nwhich appears to the 1[Commissioner] to be sufficient to provide for any sales tax \r\nwhich is or will become payable by the person whose assets are in the possession \r\nof the liquidator. \r\n \r\n (3) A liquidator shall not, without leave of the 1[Commissioner]. Part \r\nwith any asset held as liquidator until the liquidator has been notified under sub -\r\nsection (2). \r\n \r\n (4) A liquidator: –  \r\n \r\n (a) shall set aside, out of the proceeds of sale of any asset by the  \r\nliquidator, the amount notified by the 1[Commissioner] under sub -\r\nsection (2), or such amount as is subsequently agreed to by the  \r\n1[Commissioner]: and \r\n (b) shall be liable to the extent of the amount set aside for the Sales tax \r\nliability of the person who owned the asset. \r\n \r\n (5)  A liquidator shall be personally liable to the extent of any amount \r\nrequired to be set-aside under sub-section (4) for the tax referred to in sub-section \r\n(2) if, and to the extent that, the liquidator fails to comply with the requirements of \r\nthis section. \r\n                                           \r\n621 Section 49A inserted by Finance Act, 2004. \r\n622 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nNo. III of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53  and this amendment \r\nwas made through Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nSales Tax Act, 1990 \r\n \r\n 101   \r\n \r\n \r\n (6) Where the proceeds of sale of any asset are less than the amount \r\nnotified by the 623[Commissioner] under sub -section (2), the application of sub -\r\nsections (4) and (5) shall be limited to the proceeds of sale. \r\n \r\n (7) This section shall have effect notwithstanding anything contained in \r\nany other law for the time being in force.] \r\n \r\n 50. Power to make rules. – 624[(1)] The Board may, by notification in \r\nthe official Gazette, make rules for carrying out the purposes of this Act 625[, \r\nincluding rules for charging fee for processing of return, claims and other \r\ndocuments and for preparation of copies thereof.] \r\n \r\n 626[(2) All rules made under sub-section (1) or any other provisions of this \r\nAct, shall be collected, arranged and published along with general orders and \r\ndepartmental instructions and rulings, if any, at appropriate intervals and sold to \r\nthe public at reasonable price 627[or may be placed regularly on the official website \r\nmaintained by the Board.] \r\n \r\n 628[50A. Computerized system.– (1) The Board may prescribe the use of \r\ncomputerized system for carrying out the purposes of this Act, including the receipt \r\nof applications for registration, returns and such other declarations or information \r\nrequired to be provided under this Act and the rules made thereunder, from such \r\ndate and for such registered persons or class of persons as the Board may, by \r\nnotification in the official Gazette, specify. \r\n \r\n (2) The Board may make rules for regulating the conduct and transaction \r\nof business in relation to the submission of returns or other information to the \r\nBoard by the persons required to transmit or receive any information through the \r\ncomputerized system, including 629[matters such as grant of] authorization, \r\nsuspension and cancellation of authorization and for security of the information \r\ntransmitted or received through the computerized system.] \r\n \r\n 630[(3) Unless otherwise proved, the information received in the \r\ncomputerized system from or on behalf of any registered person shall, for all \r\nofficial and legal purposes, be deemed to have been furnished by and received from \r\nsuch registered person. \r\n \r\n                                           \r\n623 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by  Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nNo. III of 2010, dated February 6, 2010, published in the official Gazette of Pakist an Extraordinary Part I at pages 23 to 53 and this amendment \r\nwas made through Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n624 Brackets and figure inserted by Finance Act, 2008. \r\n625 Comma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business information gathered thr ough computerized system \r\nshall be confidential to be used only for official and legal purposes and no \r\nunauthorized person shall claim for any access to such information.] \r\n 631[50B. Electronic scrutiny and intimation. -- (1) The Board may \r\nimplement a computerized system for the purpose of automated scrutiny, analysis \r\nand cross -matching of returns and other available data relating to registered \r\npersons and to electronically send intimations to such registered persons about any \r\nissue detected by the system. \r\n \r\n (2) The intimation sent by the computerized system under sub -section \r\n(1) shall be in the nature of an advice or advance notice, aimed at allowing the \r\nregistered person to clarify the issue, rectify any mistake or take other corrective \r\naction before any legal or penal action is initiated. \r\n \r\n (3) The computerized system shall be so implemented so as to keep \r\nrecord of the issues detected, intimations sent, responses received and actions \r\ntaken, and to present such information to the officer of Inland Revenue and to the \r\nBoard in the prescribed manner. \r\n \r\n (4)  The Board may prescribe procedures and specifications for the \r\nsmooth and efficient operation of the computerised system.]  \r\n 51. Bar of suits, prosecution and other legal proceedings.– (1) No suit \r\nshall be brought in any Civil Court to set aside or modify any order passed, any \r\nassessment made, any tax levied, any penalty imposed or collection of any tax \r\nmade under this Act. \r\n \r\n (2) No suit, prosecution or other legal proceeding shall lie against the \r\nFederal Government or against any public servant in respect of any order passed \r\nin good faith under this Act. \r\n \r\n 632[(3) Notwithstanding anything in any other law for the time being in \r\nforce, no investigation or  inquiry shall be undertaken or initiated by any \r\ngovernmental agency against any officer or official for anything done in his official \r\ncapacity under this Act, rules, instructions or direction made or issued \r\nthereunder without the prior approval of the Board.] \r\n \r\n 52. Appearance by authorised representative. – A r egistered person \r\nrequired to appear before the Appellate Tribunal or an officer of 633[Inland \r\nRevenue] in connection with any proceedings under this Act may, in writing, \r\nauthorise any person 634[having such qualification as may be prescribed] to \r\nrepresent him or appear on his behalf. \r\n                                           \r\n631 Section 50B inserted by Finance Act 2014 \r\n632 Sub section (3) inserted by Finance Act, 2004. \r\n633 Substituted for “Sales Tax Act” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) O rdinance, \r\n2010, promulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nNo. III of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53  and this amendment was \r\nmade through Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n634 Words inserted by Sales Tax (Amendment) Ordinance, 2000, dated September 5, 2000 \r\nSales Tax Act, 1990 \r\n \r\n 103   \r\n \r\n \r\n 635[52A. e-intermediaries to be appointed.– (1) Subject to such conditions, \r\nlimitations and restrictions, the Board may, by a notification in the official Gazette, \r\nappoint a person to electronically file return under Chapter V and such other \r\ndocuments electronically, as may be prescribed from time to time, on behalf of a \r\nperson registered under section 14. \r\n \r\n (2) A person registered under section 14 may authorize an e -\r\nintermediary to electronically file return or any other documents,  as specified in \r\nsub-section (1). \r\n \r\n (3) The return or such other documents filed by an e -intermediary on \r\nbehalf of a registered person shall be deemed to have been filed by that registered \r\nperson. \r\n \r\n (4) Where this Act requires anything to be done by the registered person \r\nand if such thing is done by an e-intermediary authorized by the registered person \r\nunder sub-section (2), unless the contrary is proved, shall be deemed to have been \r\ndone with the knowledge and consent of such registered person so that in a ny \r\nproceedings under this Act, the registered person shall be liable as if the thing has \r\nbeen done by him. \r\n \r\n (5) Where an e -intermediary, authorized by a registered person under \r\nsub-section (2) to act on his behalf, knowingly or wilfully submits a false or  \r\nincorrect information or document or declaration with an intent to avoid payment \r\nof tax due or any part thereof or claiming a tax credit or a refund that is not due to \r\nthe registered person, such e-intermediary shall be jointly and severally responsible \r\nfor recovery of the amount of tax short paid or the amount refunded in excess as a \r\nresult of such incorrect or false information or document or declaration, without \r\nprejudice to any other action that may be taken against him under the relevant \r\nprovisions of the law. \r\n \r\n (6) The Board may, by notification in the official Gazette, prescribe rules \r\nfor the conduct and transaction of business of e - intermediaries, including their \r\nappointment, suspension and cancellation of appointment, subject to such \r\nconditions as specified therein.] \r\n \r\n 53. Estate of deceased person. – The tax liability of a deceased \r\nregistered person under the Act shall be the first charge on his estate in the hands \r\nof his successors. \r\n \r\n 54. Estate in bankruptcy .– (1) If a registered person is declar ed \r\nbankrupt, the tax liability under this Act shall pass on to the estate in bankruptcy if \r\nit continues to operate the business. \r\n \r\n                                           \r\n635 Section 52A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 104   \r\n \r\n (2) If tax liability is incurred by an estate in bankruptcy, the tax is \r\ndeemed to be a current expenditure in the operations of the estate in bankruptcy \r\nand shall be paid before the claims preferred by other creditors are settled. \r\n 636[55.  Removal of difficulties.– If any difficulty arises in giving effect to \r\nthe provisions of this Act or the rules made or notifications issued there under, the \r\nBoard may through a general order or otherwise, issue instructions or directions, \r\nnot inconsistent with the provisions of this Act, for such actions to be taken by an \r\nofficer of Inland Revenue or any other person as it considers necessary or  \r\nexpedient for the purpose of removing the difficulty.] \r\n \r\n 637[56. Service of orders; decisions etc.  – (1) subject to this Act ,  any \r\nnotice, order or requisition required to be served on a resident individual, other \r\nthan in a representative capacity for the purposes of this Act shall be treated as \r\nproperly served on the individual if – \r\n \r\n (a) personally served on the individual or, in the case of an individual \r\nunder a legal disability or a non -residents individual the \r\nrepresentative of the individual; \r\n (b) sent by register post or courier service specified in clause (b) of sub-\r\nsection (2) or to the individual’s usual or last known ad dress in \r\nPakistan; 638[..] \r\n    \r\n (c) served on the individual in the manner prescribed for service of a \r\nsummons under the code of civil procedure, 1908(Act V of 1908) \r\n639[; or \r\n \r\n (d) sent electronically through email or to the e-folder maintained for the \r\npurpose of e -filing of sales tax -cum-Federal excise returns by the \r\n640[registered person].]  \r\n \r\n (2) Subject to this Act, any notice order or requisition required to be \r\nserved on any person, other than a resident individual to whom sub -section \r\n(1)applies, for the pur poses of this Act, shall be treated as properly served on \r\nperson if –  \r\n \r\n (a) personally served on the representative of the person; \r\n \r\n (b) sent by registered post or courier service to the person’s registered \r\noffice or address for service of notices under this Act, in Pakistan or \r\nwhere the person does not have such office or address, the notice is \r\n                                           \r\n636 Substituted vide Finance Ordinance, 2001 \r\n637 Section 56 substituted vide Finance Act, 2010 \r\n638 The words “or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 105   \r\n \r\nsent by registered [Post to any office or pla ce of business of the \r\nperson in Pakistan; 641[..] \r\n \r\n (c) served on the Person in the manner prescribed for service of a \r\nsummons under the code of civil procedure, 1908(Act V of 1908) \r\n642[; or \r\n \r\n (d) sent electronically through email or to the e-folder maintained for the \r\npurpose of e -filing of sales tax -cum-Federal excise returns by the \r\n3[registered person].] \r\n \r\n (3) Where an association of persons is dissolved, any notice, order or \r\nrequisition required to be served under this Act, on the association or a member of \r\nthe association may be served on any person who was the principal officer or a \r\nmember of the association immediately before such dissolution. \r\n \r\n (4) Where, business stands discontinued, any notice, order or requisition \r\nrequired to be served under this Act, on the person discontinuing the business may \r\nbe served on the person personally or on any individual who was the person’s \r\nrepresentative at the time of discontinuance. \r\n \r\n (5) The validity of service of a notice under this Act shall not be called \r\ninto question after the notice has been complied with in any manner.] \r\n \r\n 643[56A. Agreement for the exchange of information 644[or assistance in \r\nrecovery of taxes] .– (1) The Federal Government may enter into bilateral or \r\nmultilateral agreements  with provincial governments or with governments of \r\nforeign countries for the exchange of information, including electronic exchange \r\nof information, with respect to sales tax i mposed under this Act or any other law \r\nof Pakistan and under the corresponding laws of such countries and may, by \r\nnotification in the official Gazette, make such provisions as may be necessary for \r\nimplementing such agreements. \r\n \r\n 645[(1A)  Notwithstanding    anything   contained    in  this  Act,  the   Board \r\nshall  have   power  to  share  data  or  information   including   real  time  data \r\nvideos,   images   received   under  the  provisions   of this  Act  with  any  other \r\nMinistry  or Division  of the  Federal  Government   or Provincial  Government, \r\nsubject   to  such   limitations   and  conditions   an  may  be  specified   by  the \r\nBoard.] \r\n \r\n (2) The provisions of section 107 of the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) shall, mutatis mutandis, apply to the provisions of this section. \r\n                                           \r\n641 The words “or” omitted through Finance Act, 2017 \r\n642 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 106   \r\n \r\n \r\n 646[(3) The Federal Government may enter into bilateral or multilateral \r\nconvention, and inter-governmental agreement or similar agreement or mechanism \r\nfor assistance in the recovery of taxes.] \r\n \r\n 647[56AB. Real-time access to information and databases. —(1) \r\nNotwithstanding anything contained in any law for the time being in force, \r\nincluding but not limited to the National Database and Registration Authority \r\nOrdinance, 2000 (Ordinance VIII of 2000), and the Em igration Ordinance, 1979 \r\n(Ordinance XVIII of 1979), arrangements shall be made to provide real -time \r\naccess of information and database to the Board in the prescribed form and manner \r\nby– \r\n  (a)  the National Database and Registration Authority with respect \r\nto information pertaining to National Identity Card (NIC), \r\nPakistan Origin Card, Overseas Identity Card, Alien \r\nRegistration Card, and other particulars contained in the \r\nCitizen Database; \r\n  (b) the Federal Investigation Agency and the Bureau of Emigration \r\nand Overseas Employment with respect to details of \r\ninternational travel;  \r\n  (c) the Islamabad Capital Territory and Provincial and local land \r\nrecord and development authorities with respect to record -of-\r\nrights including digitized edition of record -of-rights, periodic \r\nrecord, record of mutations and report of acquisition of rights; \r\n  (d) the Islamabad Capital Territory and Provincial Excise and \r\nTaxation Departments with respect to information regarding \r\nregistration of vehicles, transfer of ownership and other \r\nassociated record; \r\n  (e) all electricity suppliers and gas transmission and distribution \r\ncompanies with respect to particulars of a consumer, the units \r\nconsumed and the amount of bill charged or paid: \r\n \r\n   Provided that where the connection is shared or is \r\nused by a person other than the owner, the name and NIC of the \r\nowner and the user shall also be furnished: \r\n \r\n   Provided further that all electricity suppliers and \r\ngas transmission and distribution companies shall make \r\narrangements by the 1st day of January , 2021 for allowing \r\nconsumers to update the ratio of sharing of a connection or the \r\nparticulars of users, as the case may be; and \r\n \r\n  (f) any other agency, authority, institution or organization, notified \r\nby the Board. \r\n                                           \r\n646 New sub-section (3) inserted by Finance Act, 2021. \r\n647 New section 56AB inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 107   \r\n \r\n \r\n (2) The Board shall make arrangements for laying the infrastructure for \r\nreal-time access to information and database under sub-section (1) and aligning it \r\nwith its own database in the manner as may be prescribed. \r\n \r\n (3) Until real-time access to information and database is made ava ilable \r\nunder sub-section (1), such information and data shall be provided periodically in \r\nsuch form and manner as may be prescribed. \r\n \r\n (4) Subject to section 56B, all information received under this section \r\nshall be used only for tax purposes and kept confidential.] \r\n \r\n 648[56B. Disclosure of information by a public servant.─  (1) Any \r\ninformation acquired under any provision of this Act shall be confidential and no \r\npublic servant 649[, expert or auditors appointed under section 32B] shall disclose \r\nany such informa tion, except as provided under section 216 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001). \r\n  \r\n (2) Notwithstanding anything contained in sub -section (1) and the \r\nFreedom of Information Ordinance, 2002 (XCVI of 2002), any information \r\nreceived or supplied in  pursuance of bilateral or multilateral agreements with \r\ngovernment of foreign countries for exchange of information under section 56A \r\nshall be confidential.] \r\n \r\n 56C. Prize schemes to promote tax culture. - 1[(1)] The Board may \r\nprescribe prize schemes to encourage the general public to make purchases only \r\nfrom registered persons issuing tax invoices.] \r\n \r\n 650[(2) The Board may prescribe procedure for “mystery shopping” in \r\nrespect of invoices issued by tier -1 retailers integrated with FBR online system \r\nrandomly and in case of any discrepancy, all the relevant provisions of this Act \r\nshall apply accordingly.] \r\n \r\n  651[57. Rectification of Mistake. – (1) The officer of Inland Revenue, \r\nCommissioner, the Commissioner (Appeals) or the Appellate Tribunal may, by an \r\norder in writing, amend any order passed by him to rectify any mistake apparent \r\nfrom the record on his or its own motion or any mistake brought to his or its notice \r\nby a taxpayer or, in the case of the Commissioner (Appeals) or the Appellate \r\nTribunal, the Commissioner. \r\n  \r\n (2) No order under sub section (1) which has the effect of increasing an \r\nassessment, reducing a refund or otherwise applying adversely to the taxpayer shall \r\n                                           \r\n648 Section 56B substituted through Finance Act, 2016. \r\n649 expression “, expert or auditors appointed under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108   \r\n \r\nbe made unless the taxpayer has been given a reasonable opportunity of being \r\nheard. \r\n \r\n (3) Where a mistake apparent on the record is brought to the notice of \r\nthe officer of Inland Revenue, Commissioner or Commissioner (Appeals), as the \r\ncase may be, and no order has been made under sub section (1), before the \r\nexpiration of the Financial year next following the date on which the mistake was \r\nbrought to their notice, the mistake shall be treated as rectified and all the \r\nprovisions of this Act shall have effect accordingly. \r\n \r\n (4) No order under sub -section (1) shall be made after five years from \r\nthe date of the order sought to be rectified.]  \r\n \r\n 652[58. Liability for payment of tax in case of private companies or \r\nbusiness enterprises.–(1) Notwithstanding anything contained in the Companies \r\nAct, 2017 (XIX of 2017), where any private company or business ent erprise is \r\nwound up and any tax chargeable on the company or business enterprise, whether \r\nbefore, or in the course, or after its liquidation, in respect of any tax period cannot \r\nbe recovered from the company or business enterprise, every person who was an \r\nowner of, or partner in, or director of, or a shareholder, owning not less than ten \r\nper cent of the paid-up capital, in the company or business enterprise, as the case \r\nmay be, during the relevant period shall jointly and severally with such persons, \r\nbe liable for the payment of such tax. \r\n \r\n (2) Any director or partner who pays tax under sub -section (1) shall be \r\nentitled to recover the tax paid from the company or a share of the tax from any \r\nother director or partner, as the case may be. \r\n \r\n (3) A shareholder who pays tax under sub-section (1) shall be entitled to \r\nrecover the tax paid from the company or from any other shareholder, owning not \r\nless than ten percent of the paid up capital, in proportion to the shares owned by \r\nthat other shareholder.”; and \r\n \r\n (4) The provisions of this Act shall apply to any amount due under this \r\nsection as if it were tax due under an order for assessment made under this Act.] \r\n \r\n 653[58A. Representatives.–  (1) For the purpose of this Act and subject to sub-\r\nsections (2) and (3), the expression “representative” in respect of a registered \r\nperson, means: – \r\n \r\n (a) where the person is an individual under a legal disability, the \r\nguardian or manager who receives or is entitled to receive income on \r\nbehalf, or for the benefit of the individual; \r\n \r\n                                           \r\n652 Section 58 substituted by Finance Act, 2019. \r\n653 Section 58A and 58B inserted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 109   \r\n \r\n (b) where the person is a company (other than a trust, a Provincial \r\nGovernment, or local authority in Pakistan), a director or a manager \r\nor secretary or agent or accountant o r any similar officer of the \r\ncompany; \r\n \r\n (c) where the person is a trust declared by a duly executed instrument in \r\nwriting whether testamentary or otherwise, any trustee of the trust; \r\n \r\n (d) where the person is a Provincial Government, or local authority in \r\nPakistan, any individual responsible for accounting for the receipt \r\nand payment of money or funds on behalf of the Provincial \r\nGovernment or local authority; \r\n \r\n (e) where the person is an association of persons, a director or a manager \r\nor secretary or agent or accountant or any similar officer of the \r\nassociation or, in the case of a firm, any partner in the firm; \r\n \r\n (f) where the person is the Federal Government, any individual \r\nresponsible for accounting for the receipt and payment of moneys or \r\nfunds on behalf of the Federal Government; or  \r\n \r\n (g) where the person is a public international organization, or a foreign \r\ngovernment or political sub -division of a foreign government, any \r\nindividual responsible for accounting for the receipt and payment of \r\nmoneys or fun ds in Pakistan on behalf of the organization, \r\ngovernment, or political subdivision of the government. \r\n \r\n (2) Where the Court of Wards, the Administrator General, the Official \r\nTrustee, or any receiver or manager appointed by, or under, any order of a Court \r\nreceives or is entitled to receive income on behalf, or for the benefit of any person, \r\nsuch Court of Wards, Administrator General, Official Trustee, receiver, or \r\nmanager shall be the representative of the person for the purposes of this Act. \r\n \r\n (3) 654[subject to sub -section (4), where a person is a non -resident \r\nperson, the representative of the said person for the purpose of this Act, for a \r\nfinancial year in which the relevant tax period falls, shall be any person in \r\nPakistan]: – – \r\n \r\n (a) who is employed by, or on behalf of, the non-resident person; \r\n \r\n (b) who has any business connection with the non-resident person; \r\n \r\n (c) from or through whom the non -resident person is in receipt of any \r\nincome, whether directly or indirectly; \r\n \r\n                                           \r\n654 The expression substituted by and Explanation added by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 110   \r\n \r\n (d) who holds, or controls the re ceipt or disposal of any money \r\nbelonging to the non-resident person; \r\n \r\n (e) who is the trustee of the non-resident person; or \r\n \r\n (f) who is declared by the 655[Commissioner] by an order in writing to \r\nbe the representative of the non-resident person. \r\n \r\n1[Explanation.– For the purposes of this sub-section, non-resident person \r\nshall have the same meaning assigned thereto under the Income Tax Ordinance, \r\n2001 (XLIX of 2001).]  \r\n \r\n \r\n (4) No person shall be declared as the representative of a non -resident \r\nperson unless the person has been given an opportunity by the 1[Commissioner] of \r\nbeing heard.] \r\n \r\n 58B. Liability and obligations of representatives .– (1) Every \r\nrepresentative of a person shall be responsible for performing any duties or \r\nobligations imposed by or under this Act on the person, including the payment of \r\ntax.  \r\n \r\n (2) Subject to section 58 and sub-section (5) of this section, any tax that, \r\nby virtue of sub -section (1), is payable  by a representative of a registered person \r\nshall be recoverable from the representative only to the extent of any assets of the \r\nregistered person that are in the possession or under the control of the \r\nrepresentative. \r\n \r\n (3) Every representative of a registered person who pays any tax owing \r\nby the registered person shall be entitled to recover the amount so paid from the \r\nregistered person or to retain the amount so paid out of any moneys of the \r\nregistered person that are in the representative’s possession or  under the \r\nrepresentative’s control. \r\n \r\n (4) Any representative, or any person who apprehends that he may be \r\nassessed as a representative, may retain out of any money payable by him to the \r\nperson on whose behalf he is liable to pay tax (hereinafter in this s ection referred \r\nto as the “principal”), a sum equal to his estimated liability under this Act, and in \r\nthe event of disagreement between the principal and such a representative or a \r\nperson as to the amount to be so retained, such representative or person may obtain \r\nfrom the 656[Commissioner] a certificate stating the amount to be so retained \r\n                                           \r\n655 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amen dment was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made \r\nthrough Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n656 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 111   \r\n \r\npending final determination of the tax liability, and the certificate so obtained shall \r\nbe his authority for retaining that amount. \r\n \r\n (5) Every representative shall be personally liable for the payment of any \r\ntax due by the representative in a representative capacity if, while the amount \r\nremains unpaid, the representative: –  \r\n \r\n (a) alienates, charges or disposes of any moneys received or accrued in \r\nrespect of which the tax is payable; or \r\n \r\n (b) disposes of or parts with any moneys or funds belonging to the  \r\nperson that is in the possession of the representative or which comes \r\nto the representative after the tax is payable, if such tax could legally \r\nhave been paid from or out of such moneys or funds. \r\n \r\n (6) Nothing in this section shall relieve any person from performing any \r\nduties imposed by or under this Act on the person which the representative of the \r\nperson has failed to perform.] \r\n \r\n 657[58C. Inspection of audit firm – Where in case of a registered person, \r\nwhose accounts are subject to audit under the Companies Act, 2017 (XIX of 2017), \r\nChief Commissioner Inland Revenue has reason to believe that the audited \r\naccounts do not reflect the true and fair view of sales and purchases an d related \r\nsales tax liability, he or she may with the approval of the Board, refer the audit \r\nfirm, who has issued audit certificate to that registered person, for inspection to \r\nAudit Oversight Board. \r\n \r\n 658[59. Tax paid on stocks acquired before registration.– The tax 659[. . .] \r\npaid on goods purchased by a person who is subsequently required to be registered \r\nunder section 14 due to new liabilities or levies or gets voluntary registration under \r\n660[this Act or the rules made thereunder], shall be treated as input tax, provided \r\nthat such goods were purchased by him from a registered person against an invoice \r\nissued under section 23 during a period of thirty days before making an application \r\nfor registration and constitute his verifiable unsold stock on the date of compulsory \r\nregistration or on the date of application for registration or for voluntary \r\nregistration: \r\n \r\n Provided that where a person imports goods, the tax paid by him thereon \r\nduring a period of ninety days before making an application for registration shal l \r\nbe treated as an input tax subject to the condition that he holds the bill of entry \r\nrelating to such goods and also that these are verifiable unsold or un -consumed \r\nstocks on the date of compulsory registration or on the date of application for \r\nregistration or for voluntary registration.] \r\n                                           \r\n657 Section 58C inserted by Finance Act, 2025 \r\n658Section 59 inserted by Finance Act, 1999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112   \r\n \r\n \r\n 661[60. Powers to deliver certain goods without payment of tax.– Subject \r\nto such conditions, limitations or restrictions as it thinks fit to impose, 662[Federal \r\nGovernment] may authorise the 663[import] of goods or class of g oods, without \r\npayment of the whole or any part of the tax payable thereon to the following \r\npersons, namely: – \r\n \r\n (i) registered importers importing such goods temporarily with a view \r\nto subsequent exportation; \r\n \r\n 664[(ii) registered manufacturer -cum-exporters who import raw materials \r\nand intermediary products for further manufacture of goods meant \r\nfor export;] \r\n   \r\n 665[(iii) ***] \r\n \r\n 61. Repayment of tax in certain cases. – Subject to such conditions, \r\nlimitations or restrictions as it thinks fit to impose, the Board may authorise the \r\nrepayment in whole or in part of the tax paid on 666[...] any goods of such class or \r\ndescription as it may determine, which have been used in the production, \r\nmanufacture, processing, repair or refitting in Pakistan of goods of such class or  \r\ndescription as it may determine. \r\n \r\n 667[61A. Repayment of tax to persons registered in Azad Jammu and \r\nKashmir.– Subject to such conditions, limitations or restrictions as it may deem \r\nfit to impose, the Board may authorize the repayment in whole or in part of the \r\ninput tax paid on any goods acquired in or imported into Pakistan by the persons \r\nregistered in Azad Jamm u and Kashmir as are engaged in making of zero -rated \r\nsupplies.] \r\n 62. Drawback allowable on re -export.– When any goods which have \r\nbeen imported into Pakistan and on which tax has been paid on importation are re-\r\nexported outside Pakistan and such goods as are capable of being identified, seven-\r\neighth of such tax shall, except as otherwise hereinafter provided, be repaid as \r\ndrawback, and the provisions of Customs Act, 1969 (IV of 1969), relating to \r\ndrawback of customs duties shall, so far as may be apply to such tax, as they apply \r\nfor the purposes of that Act: \r\n \r\n Provided that no such drawback shall be repaid unless the re -export is \r\nmade within a period of two years from the date of importation as shown in the \r\nrecords of the Custom House: \r\n \r\n                                           \r\n661 Section 60 Substituted by Finance Act, 1998. \r\n662 Words substituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that the Board may, on sufficient cause being shown, in \r\nany case extend the said period by a further period of one year. \r\n \r\n 63.   Drawback on goods taken into use between importation and \r\nre-exportation.– Notwithstanding anything contained in section 62, the \r\nrepayment of sales tax as drawback in respect of goods which have been taken into \r\nuse between importation and re -exportation shall be subject to such orders, \r\nconditions or limitations as may be passed or imposed by the Board in each case,- \r\n \r\n (a) modifying the amount of tax which shall be repaid as drawback on \r\nany such goods or class of goods; or \r\n \r\n (b) prohibiting the repayment of tax as drawback on any such goods or \r\nclass of such goods; or \r\n \r\n (c) varying the condition for the grant of drawback on any such goods  \r\nor class of such goods by restricting the period after importation \r\nwithin which the goods must be re-exported. \r\n \r\n 64. Power to declare what goods are identifiable and to prohibit \r\ndrawback in case of specified foreign territory.– The Federal Government may, \r\nfrom time to time, by notification in the official Gazette, prohibit the payment of \r\ndrawback upon the exportation of goods or any specified goods or class of goods \r\nto any specified foreign port or territory. \r\n \r\n 65. Exemption of tax not levied or short levied as a result of general \r\npractice.– Notwithstanding anything contained in this Act, if in respect of any \r\nsupply the 668[Federal Government] is satisfied that inadvertently and as a general \r\npractice: – \r\n \r\n (a) tax has not been charged in any area on any supply  which was \r\notherwise taxable, or according to the said practice the amount \r\ncharged was less than the amount that should have actually been \r\ncharged; \r\n \r\n (b) the registered person did not recover any tax prior to the date it was \r\ndiscovered that the supply was liable to tax; and \r\n \r\n (c) the registered person started paying the tax from the date when it was \r\nfound that the supply was chargeable to tax; \r\n \r\n  It may, by a notification in the official Gazette, direct that the tax not \r\nlevied or short levied as a result of that inadvertent practice, shall not \r\nbe required to be paid for the period prior to the discovery of such \r\ninadvertent practice. \r\n                                           \r\n668 Words substituted by Finance Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 114   \r\n \r\n  \r\n 66.  Refund to be claimed within one year. – No refund of tax claimed \r\nto have been paid or over paid through inadvertence, error or misconstruction 669[or \r\nrefund on account of input adjustment not claimed within the relevant tax period, \r\n] shall be allowed, unless the claim is made within one year of the date of payment \r\n670[:]  \r\n \r\n 671[Provided that in a case where a registered person did not deduct input \r\ntax within the relevant tax period, the  672[Commissioner] may, after satisfying \r\nhimself that input tax adjustment is due and admissible, allow the registered person \r\nto take such adjustment in the tax period as specified by the 4[Commissioner]:]  \r\n \r\n 673[ Provided 674[further] that in a case where the refund has become due \r\non account of any decision or judgement of any officer of 675[Inland Revenue] or \r\ncourt or the Tribunal, the period of one yea r shall be reckoned from the date of \r\njudgement or decision of such officer, court or Tribunal676[:]]  \r\n \r\n Provided further that the application or claim filed under this section shall \r\nbe disposed of within a period not exceeding ninety days from the date of filing of \r\nsuch application or claim.] \r\n \r\n 677[Provided also that no refund shall be admissible under this section if \r\nincidence of tax has been passed directly or indirectly to the consumer.] \r\n \r\n 678[67. Delayed Refund.– Where a refund due under section 10 is not made \r\nwithin 679[the time specified in section 10 from the date] of filling of 680[refund \r\nclaim], there shall be paid to the claimant in addition to the amount of refund due \r\nto him, a further sum equal to 681[KIBOR] per annum of the amount of refund due, \r\nfrom the date following the expiry of [the time specified 682[as aforesaid], to the \r\nday preceding the day of payment of refund: \r\n \r\n Provided that where there is reason to believe that a person has claimed \r\nthe refund which is not admissible to him, the provision regarding the payment of \r\n                                           \r\n669 Words inserted by Finance Act, 1998. \r\n670 Substituted for the full-stop by Finance Ordinance, 2001 \r\n671 Proviso inserted by Finance Ordinance, 2002. \r\n672 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made \r\nthrough Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n673 Proviso inserted by Finance Ordinance, 2001. \r\n674 Word inserted by Finance Ordinance, 2002. \r\n675 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made \r\nthrough Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n676 Substituted for full stop by Finance Act, 2005 \r\n677 Proviso inserted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier the word “six” was substituted for “fourteen” by the Finance Act, 2004, before that it \r\nwas substituted for “ten” by Finance Supplementary (Amendment) Act, 1997. Which came into force on March 28, 1997, prior to this it was substituted \r\nby Sales Tax (Second Amendment) Ordinance 1996, dated 2nd November, 1996.  \r\n682 Substituted for the words and figures “in section 10 from the date” by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 115   \r\n \r\nsuch additional amount shall not apply till the investigation of the claim is \r\ncompleted and the claim is either accepted or rejected 7[:] \r\n \r\n 683[Provided further that where a refund due in the consequence of any \r\norder passed under section 66 is not made within forty five  days of date of such \r\norder, there shall be paid to the claimant in addition to the amount of the refund \r\ndue to him, a further sum equal to KIBOR per annum of the amount of refund, due \r\nfrom the date of the refund order.] \r\n \r\n 684[67A. Payment of refund through sales tax refund bonds. — (1) \r\nNotwithstanding anything contained in section 67, the sales tax refunds payable \r\nunder this Act may also be paid through sales tax refund bonds to be issued by \r\nFBR Refund Settlement Company 685[ ] Limited, in book -entry form throu gh an \r\nestablishment licensed by the Securities and Exchange Commission of Pakistan as \r\na central depository under the Securities Act, 2015, (111 of 2015), in lieu of \r\npayment to be made through issuance of cheques or bank debit advice.  \r\n \r\n (2) The Board shall issue a promissory note to FBR Refund Settlement \r\nCompany 686[ ] Limited, hereinafter referred to as the company, incorporating the \r\ndetails of refund claimants and the amount of refund determined as payable to each \r\nfor issuance of sales tax re fund bonds, hereinafter referred to as the bonds, of the \r\nsame amount. \r\n \r\n (3) The bonds shall be issued in values in multiples of one hundred \r\nthousand rupees.  \r\n \r\n (4) The bonds so issued shall have a maturity period of three years and \r\nshall bear annual simple profit at ten per cent.  \r\n \r\n (5) The bonds shall be traded freely in the country’s secondary markets. \r\n \r\n (6) The bonds shall be approved security for calculating the statutory \r\nliquidity reserve. \r\n \r\n (7) The bonds shall be accepted by the banks as collateral. \r\n \r\n (8) There shall be no compulsory deduction of Zakat against the bonds \r\nand Sahib-e-Nisab may pay Zakat voluntarily according to Shariah. \r\n                                           \r\n683 Colon substituted for full stop and new proviso inserted by Finance Act, 2021. \r\n684 New section 67A inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n685 The word “private” omitted by Finance Act, 2019. \r\n686 The word “private” omitted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 116   \r\n \r\n (9) After period of maturity, the company shall return the promissory \r\nnote to the Board and the Board shall make the payment of amount due under the \r\nbonds, along with profit due, to the bond holders.  \r\n \r\n (10) The bonds shall be redeemable in the manner as in the preceding sub-\r\nsection before maturity only at the option of the Board along with simple profit \r\npayable at the time of redemption in the light of general or specific policy to be \r\nformulated by the Board. \r\n \r\n (11) The refund under sub -section (1) shall be pa id in the aforesaid \r\nmanner to the claimants who opt for payment in such manner. \r\n \r\n (12) The 687[Board, with the approval of the Federal Minister-in-charge,] \r\nmay notify procedure to regulate the issuance, redemption and other matters \r\nrelating to the bonds, as may be required.] \r\n \r\n 68. Liability of the registered person for the acts of his agent.– When \r\nany person is expressly or impliedly authorised by a registered person to be his \r\nagent for all or any of the purposes of this Act, the registered person shall be \r\nresponsible for the act done by his agent. \r\n \r\n 688[69. Issuance of duplicate of sales tax documents .– An officer of \r\n689[Inland Revenue not below the rank of Assistant Commissioner] may, on \r\npayment of one hundred rupees, issue an attested duplicate of any sales tax  \r\ndocument as is available with the department or has been filed under this Act or \r\nrules made thereunder to a relevant registered person applying for the same.] \r\n \r\n 70. Computation of limitation period. – In computing the period of \r\nlimitation prescribed for any appeal or application under this Act, the day on which \r\nthe order complained of was served and, if the concerned person was not furnished \r\nwith a copy of the order, the time requisite for obtaining a copy of such order shall \r\nbe excluded. \r\n \r\n 690[71. Special procedure.– 691[(1)] 692[The Board] may, by notification in \r\nthe official Gazette, prescribe special procedure for scope and payment of tax, \r\nregistration, book keeping and invoicing requirements and returns, etc. in respect \r\nof such supplies as may be specified therein.] \r\n \r\n 693[(2) ***] \r\n \r\n                                           \r\n687 The expression substituted for the words “Federal Government” by Finance Act, 2019. \r\n688 Section 69 substituted by the Finance Act, 2008. \r\n689 Substituted for the words “Sales Tax not below the rank of Assistant Collector” by the Finance Act, 2010 \r\n690 Section 71 inserted by Finance supplementary (Amendment) Act, 1997, which came into force on March 28, 1997. Earlier the same amendment \r\nwas made by Sales Tax (Second Amendment) Ordinance, 1996 and by Sales Tax (Amendment) Ordinance, 1997.  \r\n691 Section 71 re-numbered as sub-section (1) by Finance Act, 1999 \r\n692 The expression “Notwithstanding anything contained in this Act, the Federal Government” substituted through Finance Act, 2019. \r\n693 Sub-section (2) omitted by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. Earlier inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 117   \r\n \r\n 694[(3) Notwithstanding anything contained in this Act or any other law for \r\nthe time being in force or any decision of any court, the trade enrolment Certificate \r\nSchemes immediately in force before the commencement of the Finance Act, 1999, \r\nshall be deemed to be validly made under this Act.] \r\n \r\n 695[72. Officers of 696[Sales Tax] to follow Board's orders, etc. – All \r\nofficers of 9[Inland Revenue] and other persons employed in the execution of this \r\nAct shall observe and follow the orders, instructions and directions of the Board: \r\n Provided that no such orders, instructions or directions shall be given so \r\nas to interfere with the discretion of [officers of 6[Inland Revenue] in the exercise \r\nof their quasi-judicial functions.] \r\n \r\n 697[72A  Reference to the authorities. – Any reference to the Collector, \r\nAdditional Collector, Deputy Collector, Assistant Collector, Superintendent, \r\nSenior Auditor and an officer of Sales Tax wherever occur in this Act and rules, \r\nnotifications, clarifications general orders or order made or iss ued there under, \r\nshall be construed as reference to the Commissioner Inland Revenue, Additional \r\nCommissioner Inland Revenue,” Deputy Commissioner Inland Revenue, Assistant \r\nCommissioner Inland Revenue, Superintendent Inland Revenue,  Inland Revenue \r\nAudit Officer and an officer of Inland Revenue, respectively.] \r\n \r\n 698[72B. Selection of audit by the Board.– (1) The Board may select persons \r\nor classes of persons for audit of tax affairs through computer ballot which may be \r\nrandom or parametric as the Board may deem fit. \r\n \r\n 699[(1A) Notwithstanding anything contained in this Act or any other law, for \r\nthe time being in force, the Board shall keep the selection parameters confidential.] \r\n \r\n (2) Audit of tax affairs of persons selected under sub-section (1) shall be \r\nconducted as per procedure given in section 25 and all the provisions of this Act \r\nshall apply accordingly. \r\n \r\n (3) For the removal of doubt, it is hereby declared that the Board shall \r\nbe deemed always to have had, the power to select any persons or classes of \r\npersons for audit of tax affairs under this section.]  \r\n \r\n                                           \r\n694 Sub-section (3) inserted by Finance Act, 1999. \r\n695Sub-section (3) inserted by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendm ent was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made \r\nthrough Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n698 Section 72A inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance Amendment) Ordinance, 2 010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made \r\nthrough Finance (Amendment) Ordinance, 2009, promulgated as Ordinance N o. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n699 New sub-section (1A) added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 118   \r\n \r\n 700[72C.  Reward to Inland Revenue Officers and Official s.– (1) In cases \r\ninvolving concealment or evasion of sales tax and other taxes, cash reward shall \r\nbe sanctioned to the officers and officials of Inland Revenue for their meritorious \r\nconduct in such cases and to the informer providing credible information l eading \r\nto such detection, as may be prescribed by the Board, only after realization of part \r\nor whole of a taxes involve in such cases. \r\n \r\n (2) The Board may, by notification in the official Gazette, prescribed the \r\nprocedure in this behalf and specify the apportionment of reward sanctioned under \r\nthis section for individual performance or to collective welfare of the officers and \r\nofficials of Inland Revenue.] \r\n \r\n 701[72D. Reward to whistleblowers.-- (1) The Board may sanction reward to \r\nwhistleblowers in cases of concealment or evasion of tax, tax fraud, corruption or \r\nmisconduct providing credible information leading to such detection of evasion of \r\ntax fraud. \r\n \r\n (2) The Board may, by notification in the official Gazette, prescribe the \r\nprocedure in this behalf and also specify the apportionment of reward sanctioned \r\nunder this section for whistleblowers. \r\n \r\n (3) The claim for reward by the whistleblower shall be rejected, if- \r\n   \r\n (a) the information provided is of no value; \r\n   \r\n (b) the Board already had the information; \r\n \r\n (c) the information was available in public records; or \r\n  \r\n (d) no collection of taxes is made from the information provided from \r\nwhich the Board can pay the reward. \r\n \r\n (4) For the purpose of this section, “whistleblower” means a person who \r\nreports concealment or evasion of sales tax and tax fraud leading to detection or \r\ncollection of taxes, fraud, corruption or misconduct, to the competent authority \r\nhaving power to take action against the person or a sales tax authority committing \r\nfraud, corruption, misconduct, or involved in concealment or evasion of taxes.] \r\n \r\n 702[73. Certain transactions not admissible. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, payment \r\nof the amount for a transaction exceeding value of fifty thousand rupees  703[in \r\naggregate to a single supplier in a tax period], excluding payment against a utility \r\n                                           \r\n700Section 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 119   \r\n \r\nbill, shall be made by a crossed cheque drawn on a bank or by crossed bank draft \r\nor crossed pay order or any other crossed banking instrument showing transfer of \r\nthe amount of the sales tax invoice in favour of the supplier from the business bank \r\naccount of the buyer 704[:] \r\n  \r\n 705[Provided that online transfer of payment from the business account of \r\nbuyer to the business account of supplier as well as payments through credit card \r\nshall be treated as transactions through the banking channel, subject to the \r\ncondition that such transactions are verifiable from the bank statements of the \r\nrespective buyer and the supplier.] \r\n \r\n 706[Provided further that adjustments made by a registered person in respect \r\nof amounts payable and receivable to and from the same party shall be treated as \r\npayments satisfying the provisions of this sub -section subject to following \r\nconditions, namely:– \r\n(a) sales tax has been charg ed and paid by both parties under \r\nthe relevant provisions of this Act and rules prescribed \r\nthereunder, wherever applicable; and  \r\n(b) the registered person has sought prior approval of the \r\nCommissioner before making such adjustments.] \r\n \r\n (2) The buyer shall not be entitled to claim input tax credit, adjustment \r\nor deduction, or refund, repayment or draw -back or zero -rating of tax under this \r\nAct if payment for the amount is made otherwise than in the manner prescribed in \r\nsub-section (1), provided that payment in ca se of a transaction on credit is so \r\ntransferred within one hundred and eighty days of issuance of the tax invoice. \r\n \r\n (3) The amount transferred in terms of this section shall be deposited in \r\nthe business bank account of the supplier, otherwise the supplier  shall not be \r\nentitled to claim input tax credit, adjustment or deduction, or refund, repayment or \r\ndraw-back or zero-rating of tax under this Act. \r\n \r\n Explanation— For the purpose of this section, the term “business bank \r\naccount” shall mean a bank account utilized by the registered person for business \r\ntransactions, declared to the 707[Commissioner]  in whose jurisdiction he is \r\nregistered 708[through Form STR -1 or change of particulars in registration \r\ndatabase.]] \r\n \r\n                                           \r\n704Substituted for full stop by Finance Act, 2005 \r\n705 Proviso inserted by Finance Act, 2005. \r\n706 New proviso inserted by Finance Act, 2021. \r\n707 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010, published in the official Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and this amendment was made \r\nthrough Finance (amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n708 Words inserted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 120   \r\n \r\n 709[“(4) A registered 710[person] shall not be entitled to deduct input tax \r\n(credit adjustment or deduction of input tax) which is attributable to such taxable \r\nsupplies exceeding, in aggregate, 711[the amount in a financial year or in a tax \r\nperiod, as may be prescribed by the Board,  with the approval of Federal \r\nGovernment] as are made to certain person who is not a registered person under \r\nthis Act: \r\n \r\nProvided that the aforesaid shall not apply to supplies made to.- \r\n(a)  Federal / provincial / local Government  departments, \r\nauthorities, etc. not engaged in making  of taxable \r\nsupplies; \r\n(b)  Foreign Missions, diplomats and privileged persons; \r\n 712[***] \r\n(c)  all other persons not engaged in supply of taxable \r\n goods; 4[and] \r\n713(d) persons or classes of person, specified by the B oard \r\n through notification in the official Gazette subject \r\n to such conditions and restrictions as may be \r\n specified therein.] \r\n \r\n 714[74. Condonation of time -limit.– Where any time or period has been \r\nspecified under any of the provisions of the Act or rules made there under within \r\nwhich any application is to be made or any act or thing is to be done, the 715[Board] \r\nmay, 716[at any time before or after the expiry of such time or period,] in any case \r\nor class of cases, permit such application to be made or such act or thing to be done \r\nwithin such time or period as it may consider appropriate [:] \r\n \r\n Provided that the Board may, by notification in the official Gazette, and \r\nsubject to such limitations or conditions as may be specified therein, empower any \r\n[Commissioner] to exercise the powers under this section in any case or class of \r\ncases 717[: \r\n \r\nProvided further that regardless of anything stipulated in this section, or \r\nany provision of this Act, or any other applicable law currently in force, and \r\nnotwithstanding any decision, order or judgement issued by any forum, authority \r\nor court, the maximum period of extension under this section by the Board or the \r\nCommissioner, as the case may be, shall not exceed two years in aggregate: \r\nProvided also that where there are reasons to believe that significant loss \r\nto exchequer or taxpayer has been caused by an act of omission or commission by \r\nthe registered person or by any authority mentioned in section 30, a committee of \r\n                                           \r\n709 New sub-section “(4)” inserted through Tax Laws (Amendment) Act, 2020. \r\n710 Word substituted by Finance Act, 2020. \r\n711 the expression “the amount in a financial year or in a tax period, as may be prescribed by the Board, with the approval of Federal Government” \r\nsubstituted by Finance Act, 2025. \r\n712 Word “and” omitted and the word “and” inserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new provisos inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 121   \r\n \r\nmembers as notified by the Board may further condone the limitation specified for \r\na period as it may deem fit, after providing a reasonable opportunity of being heard \r\nto the registered person concerned. \r\n \r\n Explanation.– For the purpose of this section, the expression “any act or \r\nthing is to be done” includes any act or thing to be done by the registered person \r\nor by the authorities specified in section 30 of this Act.] \r\n \r\n 718[74A. Validation.– 719[(1) All notifications and orders issued and notified \r\nin exercise of the powers conferred upon the Federal Government, before the \r\ncommencement of Finance Act, 720[2018] shall be deemed to have been validly \r\nissued and notified in exercise of those powers.] \r\n \r\n 721[(2) Notwithstanding any omission, irregularity or deficiency in the \r\nestablishment of or conferment of powers and functions on the Directorate General \r\n(Intelligence and Investigation), Inland Revenue and authorities specified in \r\nsection 30A, all orders passed, notices issued and a ctions taken, before \r\ncommencement of the Finance Act, 2018, in exercise or purported exercise of the \r\npowers and functions of the officers of Inland Revenue under this Act by the \r\nDirector General (Intelligence and Investigation), Inland Revenue or the \r\nauthorities specified in section 30A shall be deemed to have been validly passed, \r\nissued and taken under this Act.] \r\n \r\n 75. Application of the provisions of Act IV of 1969 to Sales Tax.– The \r\nFederal Government may, by notification in the official Gazette, declare  that any \r\nof the provision of the Customs Act, 1969 (IV of 1969), relating to the levy of, and \r\nexemption from, customs duties, draw -back of duty, warehousing, confiscation, \r\nand procedure relating to offences and appeals shall, with such modifications and \r\nalterations as it may consider necessary or desirable to adapt them to the \r\ncircumstances, be applicable in regard to like matters in respect of the tax imposed \r\nby section 3.] \r\n 722[76. Fee and service charges.– 3[(1)] The 723[“Board with approval of the \r\nFederal Minister-in-charge”]  may, by notification in the official Gazette, subject \r\nto such conditions, limitations or restrictions as it may deem fit to impose, levy fee \r\nand service charges for valuation, in respect of any other service or control \r\nmechanism provided by any formation under the control of the Board, including \r\nventures of public -private partnership, at such rates as may be specified in the \r\nnotification.]  \r\n \r\n 724[(2) The Board may authorize and prescribe the manner in which fee and \r\nservice charges collected under sub-section (1) shall be expended.] \r\n                                           \r\n718 Section 74A inserted through Finance Act, 2017 \r\n719 Existing provision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019. \r\n723Words “Federal Government” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 122   \r\n \r\n \r\n 725[77. Uniform.– The Board may, by notification in the official Gazette, \r\nprescribe rules for wearing of uniform by officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*************** \r\n                                           \r\n725 New section 77 added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 123   \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nSCHEDULES \r\n \r\nThe \r\nFIRST SCHEDULE \r\n726[***] \r\n \r\nThe \r\nSECOND SCHEDULE \r\n727[***] \r\n \r\n \r\n \r\n \r\n728[The  \r\nTHIRD SCHEDULE \r\nSee 729[clause (a)] of sub-section (2) of section 3]  \r\n \r\n                                           \r\n726 The first schedule omitted by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. \r\n727 The Second Schedule omitted by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. \r\n728 The Third Schedule Substituted by Finance Act, 1998, earlier it was inserted by Finance Act, 1996. \r\n729 Substituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 \r\nSales Tax Act, 1990 \r\n \r\n 124   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n1 Fruit juices and vegetable \r\njuices  \r\n20.09 \r\n2 Ice Cream.  730[2105.0000] \r\n3 Aerated waters or beverages.  22.01 and 20.02 \r\n4 Syrups and squashes.  Respective headings \r\n5 Cigarettes. 2402.2000 \r\n731[ 6 Toilet soap  3401.1100 and 3401.2000] \r\n732[7 Detergents 733[Respective heading] \r\n8 Shampoo 3305.1000 \r\n9 Toothpaste 3306.1010 \r\n10 Shaving cream 3307.1000 \r\n11 Perfumery and cosmetics Respective sub-headings of 33.03 \r\nand 33.04.] \r\n734[12 ***  \r\n13 ***]  \r\n735[14 Tea Respective sub-headings of 09.02 \r\n15 Powder drinks  21.06 \r\n16 Milky drinks 2106.9090] \r\n736[17 Toilet paper and tissue paper 4818.1000 and 4818.2000] \r\n737[18. Spices sold in retail packing \r\nbearing brand names and \r\ntrade marks \r\n09.04, 09.06, 09.08 and 09.10 \r\n738[19. ***  \r\n20. ***]  \r\n21. Shoe polish and shoe cream 3405.1010] \r\n \r\n      \r\n5[22. \r\n***]  \r\n739[23. ***  \r\n24. ***  \r\n25. ***  \r\n26. ***  \r\n27. ***  \r\n                                           \r\n730 Substituted for the figure “21.05” through Finance Act, 2017 \r\n731 Serial No.6 and entries relating thereto substituted by Finance Act, 2005, earlier these were inserted by Sales \r\nTax (Amendment) Ordinance, 2002, dated March 21, 2002. \r\n732 Serial No.7 to 11 and entries relating thereto added by Finance Act, 2005 \r\n733 Expression substituted by Finance Act, 2022. \r\n734 Serial No.12 to 13 and entries relating thereto omitted by Finance Act, 2008 \r\n735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 \r\n736 Serial No.17 and entries relating thereto added by Finance Act, 2005 \r\n737 Serial No.18 to 21 and entries relating thereto added by Finance Act, 2006 \r\n738 Serial No.19 to 20 and entries relating thereto omitted by Finance Act, 2008 \r\n739 Serial Nos. 23 to 31, 34 and 35 entries relating thereto omitted by Notification No. S.R.O. 895(I)/2013, dated 4th October, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 125   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n28. ***  \r\n29. ***  \r\n30. ***  \r\n31. ***]  \r\n740[32. ***]  \r\n33. Cement sold in retail \r\npacking  \r\nRespective heading \r\n34. ***  \r\n35. ***]  \r\n741[36. ***]]  \r\n742[37. Mineral/bottled water Respective headings] \r\n743[38. Household electrical goods, \r\nincluding air conditioners, \r\nrefrigerators, deep freezers, \r\ntelevisions, recorders and \r\nplayers, electric bulbs, tube -\r\nlights, electric fans, electric \r\nirons, washing machines and \r\ntelephone sets. \r\nRespective headings \r\n39. Household gas appliances, \r\nincluding cooking range, \r\novens, geysers and gas \r\nheaters. \r\nRespective headings \r\n40. Foam or spring mattresses \r\nand other foam products for \r\nhousehold use. \r\nRespective headings \r\n41. Paints, distempers, enamels, \r\npigments, colours, \r\nvarnishes, gums, resins, \r\ndyes, glazes, thinners, \r\nblacks, cellulose lacquers \r\nand polishes sold in retail \r\npacking \r\nRespective headings \r\n42. Lubricating oils, brake \r\nfluids, transmission fluid, \r\nRespective headings \r\n                                           \r\n740 Serial No. 32 and entries relating thereto omitted by Finance Act, 2022. \r\n741 Serial Nos. 22 and 36 and entries relating thereto omitted Notification No. S.R.O. 681(I)/2013, dated 26th July, 2013. \r\n742 New Serial number added through Finance Act, 2016 \r\n743 Serial numbers 38 up to 49 and entries relating thereto added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 126   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\nand other vehicular fluids \r\nsold in retail packing. \r\n43. Storage batteries excluding \r\nthose sold to automotive \r\nmanufacturers or assemblers \r\nRespective headings \r\n44. Tyres and tubes excluding \r\nthose sold to automotive \r\nmanufacturers or assemblers \r\nRespective headings \r\n45. Motorcycles Respective headings \r\n46. Auto rickshaws Respective headings \r\n47. Biscuits in retail packing \r\nwith brand name \r\nRespective Headings \r\n48. Tiles Respective Headings \r\n49. Auto-parts, in retail packing, \r\nexcluding those sold to \r\nautomotive manufacturers or \r\nassemblers \r\nRespective Headings] \r\n744[50. [***] omitted with effect \r\nfrom the 1 st day of \r\nDecember, 2021 \r\nRespective heading] \r\n745[51. DAP Respective Headings] \r\n74652. Import of pet food including \r\nof dogs and cats sold in retail \r\npacking \r\n2309.1000 \r\n53. Import of coffee sold in retail \r\npacking \r\n0901.1100, 0901.1200, 0901.2100, \r\n0901.2200, 0901.9000,   2101.1120 \r\n54 Import of chocolates sold in \r\nretail packing \r\n1704.9010, 1806.2090, \r\n1806.3100, 1806.3200, \r\n1806.9000 \r\n55. Import of cereal bars sold in \r\nretail packing \r\n1904.1010,   1904.1090, \r\n1904.2000, 1904.3000, \r\n1904.9000.”; \r\n \r\nThe \r\n FOURTH SCHEDULE \r\n747[***] \r\n \r\n                                           \r\n744Serial number 50 omitted by Finance (Supplementary) Act, 2022 w.e.f 1st day of December, 2021. \r\n745 New serial number 51 added by Finance Act, 2024. \r\n746 Serial number 52,53,54 and 55 and entries relating thereto in columns (2) and (3) inserted by Finance Act, 2025. \r\n747 Fourth Schedule omitted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 127   \r\n \r\n748[The \r\n FIFTH SCHEDULE \r\n[See section 4]  \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n749[1.  ***]  \r\n2.  Supply to diplomats, diplomatic missions, privileged persons and \r\nprivileged organizations which are covered under various Acts, \r\nOrders, Rules, Regulations and Agreements passed by the \r\nParliament or issued or agreed by the Government of Pakistan.] \r\n750[3. \r\n \r\n***]omitted \r\n751[4. ***]] \r\n752[5. Supplies of raw materials 753[, components and goods for further] \r\nmanufacture of goods in the Export Processing Zones.] \r\n754[6. *****] \r\n754[6A. ***]omitted \r\n  755[7. \r\n  \r\nSupplies made to exporters under the Duty and Tax Remission \r\nRules, 2001 subject to the observance of procedures, restrictions \r\nand conditions prescribed therein.] \r\n756[8.  \r\n \r\n \r\n \r\nImports or supplies made to Gawadar Special Economic Zone, \r\nexcluding vehicles falling under heading 87.02 of the Pakistan \r\nCustoms Tariff, subject to such conditions, limitations and \r\nrestrictions as the 757[Board] may impose. ] \r\n758[8A. Imports or supplies made by, for or to a qualified investment as \r\nspecified at Serial No.1 of the First Schedule to the Foreign \r\nInvestment (Promotion and Protection) Act, 2022 for the period as \r\nspecified in the Second Schedule to the said Act.] \r\n[9. ***]omitted \r\n                                           \r\n748 Fifth Schedule added by Finance Act, 1996. \r\n749 S. Nos. 1 and 6 and entries relating thereto omitted by Finance Act, 2021. \r\n750Serial number 3 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022.  \r\n751Serial No. 4 and entry relating thereto omitted by Finance Act, 2012 \r\n752 Serial No. 5 added by the Finance Act, 1997. \r\n753 Substituted for the words “and components for” by the Sales Tax (Amendment) Ordinance, 1999 \r\n754 Serial number(s) 6A and 9 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022 . \r\n755Serial No. 7 added by Finance Ordinance, 2001 \r\n756 Serial No. 8 and entries relating thereto inserted by Finance Act, 2004 \r\n757Substituted f Revenue” by Finance Act, 2007 \r\n758 New serial No. 8A added by the Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 128   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n759[10. ******] \r\n6[11. ****] \r\n12. The following goods and the raw materials, packing materials, sub-\r\ncomponents, components, sub-assemblies and assemblies imported \r\nor purchased locally for the manufacture of the said goods, subject \r\nto the conditions, limitations and restrictions as 760[prescribed by the \r\nBoard]:-- \r\n \r\n761[(i) to (ix) [......]] \r\n \r\n 762[(x) ... \r\n \r\n (xi) ... \r\n \r\n (xii) ... \r\n \r\n (xiii) ... \r\n \r\n (xiv) ... \r\n \r\n (xv) ... \r\n \r\n (xi) ...] \r\n \r\n (xvii) 763[***]  \r\n        \r\n(xviii) 764[***] \r\n \r\n(xix)  765[***] omitted. \r\n(xx)  [***]. \r\n(xxi)  [***]  \r\n(xxii) [***] \r\n(xxiii) [Exercise books (PCT heading 4820.2000) \r\n(xxiv)   [***] \r\n(xxv) [***] \r\n(xxvi) [***]  \r\n                                           \r\n759 S. Nos. 10 and 11 and entries relating thereto omitted by Finance Act, 2021. \r\n760 Substituted for the word “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007” through Finance Act, 2019. \r\n761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. \r\n762 Clauses (x) to (xvi) omitted by Finance Act, 2015 \r\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted by Finance Act, 2024. \r\n764 Serial number (xviii) omitted through Finance Act, 2016.  \r\n765 Clause (xix) omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 129   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(xxvii) [***] \r\n766[13. Supplies of raw materials, components and goods for further \r\nmanufacture of goods in the Gwadar Free Zone and export thereof, \r\nprovided that in case of supply to tariff area of Pakistan, tax shall be \r\ncharged on the value assessed on the Goods Declaration for import \r\n14 \r\n \r\nSupplies of locally manufactured plant and machinery of the \r\nfollowing specifications, to manufacturers in the Gwadar Free \r\nZone, subject to the conditions, restrictions and procedure given \r\nbelow, namely:− \r\n(i) plant and machinery, operated by power of any description, \r\nas is used for the manufacture or production of goods by \r\nthat manufacturer. \r\n(ii) apparatus, appliances and equipment specifically meant or \r\nadapted for use in conjunction with the machinery specified \r\nin clause (i). \r\n(iii) mechanical and electrical control and transmission gear, \r\nmeant or adapted for use in conjunction with machinery \r\nspecified in clause (i). \r\n(iv) parts of machinery as specified in clauses (i), (ii) and (iii), \r\nidentifiable for use in or with such machinery.  \r\nConditions, restrictions and procedures:− \r\n(a) the supplier of the machinery is registered under the \r\n Act;  \r\n(b) proper bill of export is filed showing registration \r\n number;  \r\n(c) the purchaser of the machinery is an established \r\nmanufacturer located in the Gwadar Free Zone and holds a \r\ncertificate from the Gwadar Port Authority to that effect;  \r\n(d) the purchaser submits an indemnity bond in proper form to \r\nthe satisfaction of the conc erned Commissioner Inland \r\nRevenue that the machinery shall, without prior permission \r\nfrom the said Commissioner, not be sold, transferred or \r\notherwise moved out of the Gwadar Free Zone before a \r\nperiod of five years from the date of entry into the Zone;  \r\n                                           \r\n766 New serial numbers 13 and 14 inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 130   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(e) if the machinery is brought to tariff area of Pakistan outside \r\nGwadar Free Zone, sales tax shall be charged on the value \r\nassessed on the Goods Declaration for import; and  \r\n(f) breach of any of the conditions specified herein shall attract \r\nlegal action un der the relevant provisions of the Act, \r\nbesides recovery of the amount of sales tax along with \r\ndefault surcharge and penalties involved.] \r\n \r\n \r\n  \r\n       \r\n                                           \r\n767 Serial numbers 15 and 18 omitted by Finance (Supplementary) Act, 2022. \r\n768 Serial number(s) 16, 17 and 21 omitted by Finance Act, 2024. \r\n769 Serial numbers 17 substituted by Finance Act, 2022. \r\n770 Serial number 19 omitted by Finance Act, 2022. \r\n771 New serial number 21 added by Finance Act, 2022. \r\n767[15. ***]omitted \r\n76816. [***] omitted \r\n769[17. [***] omitted \r\n[18. ***]omitted \r\n770[19. ***] \r\n20. Petroleum Crude Oil (PCT heading 2709.0000)]. \r\n771[21. [***] omitted \r\nSales Tax Act, 1990 \r\n \r\n 131   \r\n \r\n772[The \r\n SIXTH SCHEDULE \r\n[See section 13(1)] \r\n \r\nTable-1  \r\n(Imports or Supplies)  \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n773[1. ***] omitted  \r\n[2. ***] omitted  \r\n[3. ***] omitted  \r\n774[4. ***  \r\n5. ***  \r\n6. ***  \r\n7. ***  \r\n8. ***  \r\n9. ***  \r\n10. ***]  \r\n[11. ***] omitted  \r\n[12. ***] omitted   \r\n77513. ***] omitted  \r\n14. Pulses. 0713.1000, 776[0713.2010, \r\n0713.2020, 0713.2090], \r\n0713.3100, 0713.3200, \r\n0713.3300, 0713.3910, \r\n0713.3920, 0713.3990, \r\n0713.4010, 0713.4020, \r\n0713.5000, 0713.9010, \r\n0713.9020 and 0713.9090 \r\n777[15. ***]  \r\n                                           \r\n772Sixth Schedule substituted by Finance Act, 2005. Earlier it was substituted by Finance Act, 1998. Originally it \r\nwas inserted by Finance Act, 1996.  \r\n773 Serial number(s) 1,2,3,11 and 12 omitted by Finance (Supplementary) Act, 2022. \r\n774 S. Nos. 4 to10 and entries relating thereto omitted by Finance Act, 2006  \r\n775 Serial number 13 omitted by Finance Act, 2024. \r\n776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n16. Red chillies excluding those sold \r\n778[under] brand names and \r\ntrademarks. \r\n779[0904.2110] and \r\n780[0904.2210] \r\n17. Ginger excluding those sold  \r\n781[under] brand names and \r\ntrademarks.  \r\n782[09.10] \r\n18. Turmeric excluding those sold  \r\n783[under] brand names and \r\ntrademarks. \r\n0910.3000 \r\n784[19. Rice, wheat, wheat and meslin \r\nflour \r\nRespective heading] \r\n785[20. ***]  \r\n786[21. ***] omitted  \r\n787[22. ***]  \r\n[23. ***] omitted  \r\n773[24. ***]  \r\n788[25. ***]  \r\n795[26. ***]  \r\n795[27. ***]  \r\n789[28. ***]  \r\n \r\n795[29. ***]  \r\n790[29A. ***  \r\n9B. ***]  \r\n795[29C. ***]  \r\n791[30. ***]  \r\n                                           \r\n778 Word substituted by Finance Act, 2023 \r\n779 Substituted for PCT heading “0904.2010” by the Finance Act, 2012 \r\n780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000” through Finance Act, 2017 \r\n783 Word substituted by Finance Act, 2023 \r\n784 Serial number 19 substituted by Finance (Supplementary) Act, 2022. \r\n785 Serial number 20 omitted by Finance (Supplementary) Act, 2022. \r\n786 Serial number(s) 21and 23 omitted by Finance (Supplementary) Act, 2022. \r\n787 Serial numbers 22,24,26, 27, 29 and 29C omitted by Finance Act, 2021. \r\n788 S. No. 25 and the entries relating thereto omitted by the Finance Act, 2013 \r\n789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n31. Holy Quran, complete or in parts, \r\nwith or without translation; \r\nQuranic Verses recorded on any \r\nanalogue or digital media; other \r\nHoly books.  \r\n792[4901.9910, 8523.2100, \r\n8523.2910,  \r\n8523.2990, 793[8523.4910], \r\n794[8523.4920], \r\n795[8523.4190]  \r\n[...], [...], 8523.4190, \r\n8523.5910, 8523.5990, \r\n8523.8010,  \r\n8523.8020 and 8523.8090] \r\n796[32. Newsprint and books but \r\nexcluding brochures, leaflets and \r\ndirectories \r\nRespective headings] \r\n33. Currency notes, bank notes, \r\nshares, stocks and bonds. \r\n797[49.07] \r\n798[34. ***  \r\n35. ***]  \r\n799[36. ***]  \r\n800[37. ***]  \r\n38. Monetary gold. 801[7108.1390] 802[and \r\n7108.2090] \r\n803[39. ***]  \r\n804[40. ***]  \r\n805[41. ***  \r\n42. ***  \r\n43. ***  \r\n44. ***]  \r\n45. Dextrose and saline infusion \r\ngiving sets 806[***] along with \r\nempty non-toxic bags for infusion \r\nsolution, Dextrose and saline \r\ninfusion giving sets, Artificial \r\n 9018.3910, 9018.3920, \r\n9021.3100, 807[9021.3900] \r\nand 808[Respective \r\nheadings]  \r\n                                           \r\n792Substituted for the words and figures “4901.9910 and respective headings of 85.24” by the Finance Act, 2007 \r\n793 Substituted for PCT heading “8523.4010” by Finance Act, 2012 \r\n794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 \r\n795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nparts of the body, Intra -Ocular \r\nlenses and Glucose testing \r\nequipment. \r\n809[46. ***]  \r\n47. Import of articles of household and \r\npersonal effects including vehicles \r\nand also the goods for donation to \r\nprojects established in Pakistan \r\nimported by any of the rulers of \r\nGulf Sheikhdoms who is in \r\npossession of residential \r\naccommodation in Pakistan and \r\ngoods including vehicles by the \r\nUnited Arab Emirates dignitaries \r\nas are listed in column (2) against \r\nheading No. 99.05 in column (1) of \r\nthe First Schedule to the Customs \r\nAct, 1969 (IV of 1969) for their \r\npersonal use and for do nation to \r\nwelfare projects established in \r\nPakistan subject to the similar \r\nconditions as are envisaged for the \r\npurposes of applying zero -rate of \r\ncustoms duty on such goods under \r\nthe said Act. \r\n99.05 \r\n48. Goods imported or supplied under \r\ngrants-in-aid for which a specific \r\nconsent has been obtained from the \r\n810[Board]; supplies and imports \r\nunder agreements signed by the \r\nGovernment of Pakistan before the \r\n30th June, 1996, provided the \r\nagreements contained the \r\nprovision for exemption of tax at \r\nthe time of signing of agreement. \r\n99.03 \r\n811[49. ***] omitted  \r\n[50. ***] omitted  \r\n[51. ***] omitted  \r\n[52. ***] omitted  \r\n                                           \r\n809 Serial number 46 omitted by Finance (Supplementary) Act, 2022. \r\n810 Substituted for the words “Central Board of Revenue” by Finance Act, 2007 \r\n811 Serial number(s) 49 to 57 and 58 omitted by Finance (Supplementary) Act, 2022.  \r\nSales Tax Act, 1990 \r\n \r\n 135   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[52A. ***] omitted  \r\n[53. ***] omitted  \r\n[54. ***] omitted  \r\n[55. ***] omitted  \r\n812[56. Omitted.]  \r\n[57. ***] omitted  \r\n[58. ***] omitted  \r\n59. Artificial kidneys, eye cornea, \r\nhemodialysis machines, \r\nhemodialyzers, A.V. fistula \r\nneedles, hemodialysis fluids 813[,] \r\nand powder, blood tubing tines for \r\ndialysis and reverse osmosis plants \r\nfor dialysis, double lumen catheter \r\nfor dialysis, catheter for renal \r\nfailure patient and peritoneal \r\ndialysis solution, 814[cochlear \r\nimplants systems] and angioplasty \r\nequipment (balloo ns, catheters, \r\nwires and stents), subject to the \r\nsimilar conditions and procedures \r\nas are envisaged for the purpose of \r\napplying zero-rate of customs duty \r\non these goods under the Customs \r\nAct, 1969 (IV of 1969). \r\n99.24 815[, 99.25 816[,99.37] \r\nand 99.38] \r\n817[60. ***] omitted  \r\n                                           \r\n812 Serial No. 56 and entries relating thereto omitted by Finance Act, 2015 \r\n \r\n813 Substituted for the word “and” by the Finance Act, 2008 \r\n814 The comma and words inserted by the Finance Act 2014 \r\n815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 \r\n816 The comma and figure inserted by the Finance Act 2014 \r\n817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 136   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n   [61. ***] omitted  \r\n818[62. ***]  \r\n[63. ***] omitted  \r\n819[64. ***  \r\n65. ***  \r\n66. ***  \r\n67. ***  \r\n68. ***  \r\n69. ***  \r\n70. ***.]  \r\n820[71. ***] omitted  \r\n[72. ***] omitted  \r\n821[73. ***]  \r\n73A. ***]  \r\n74. ***]  \r\n75. ***]  \r\n76. ***]  \r\n77. ***]  \r\n78. ***]  \r\n79. ***]  \r\n80. ***]  \r\n[81. ***] omitted  \r\n82. ***]  \r\n83. ***]  \r\n[84. ***] omitted  \r\n822[85. ***]  \r\n82386. ***] omitted  \r\n87. ***] omitted  \r\n88. ***] omitted  \r\n89. Exercise books 4820.2000 \r\n90. ***] omitted  \r\n91. ***]  \r\n[92. ***] omitted  \r\n93 ***]  \r\n94. Wheelchairs 8713.1000 and 8713.9000 \r\n                                           \r\n818 S. No. 62 omitted by the Finance Act, 2011 \r\n819 S. Nos. 64 to 70 omitted by the Finance Act, 2011 \r\n820 Serial number(s) 71, 72, 81, 84 and 92 omitted by Finance (Supplementary) Act, 2022. \r\n821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. \r\n822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. \r\n823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 137   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n824[95. ***]  \r\n96. ***] omitted  \r\n82597. ***] omitted  \r\n98. ***] omitted  \r\n826[99. ***] omitted  \r\n100. Construction materials to \r\n827[Gwadar] Export processing \r\nZone’s investors and to Export \r\nProcessing Zone 3[Gwadar] for \r\ndevelopment of Zone’s \r\ninfrastructure  \r\nRespective headings \r\n828[100A Materials and equipment \r\n829[(plant, machinery, equipment, \r\nappliances and accessories)] for \r\nconstruction and operation of \r\n3[Gwadar] Port and development \r\nof Free Zone for 3[Gwadar] Port as \r\nimported by or supplied to China \r\nOverseas Ports Holding Company \r\nLimited (COPHCL) and its \r\noperating companies namely (i) \r\nChina Overseas Ports Holding \r\nCompany Pakistan (Private) \r\nLimited (ii) Gwadar International \r\nTerminal Limited, (iii) Gwadar \r\nMarin S ervices Limited and (iv) \r\nGwadar Free Zone Company \r\nLimited, their contractors and sub-\r\ncontractors; and Ship Bunker Oils \r\nbought and sold to the ships calling \r\non/visiting 3[Gwadar] Port, 830[by \r\nthe aforesaid operating \r\ncompanies] having Concession \r\nAgreement with the Gwadar Port \r\nAuthority, for a period of forty \r\nyear, subject to the following \r\nRespective Headings \r\n \r\n                                           \r\n824 Serial number 95 and entries relating thereto is omitted through Finance Act, 2019. \r\n825 Serial numbers 97 and 98 omitted by Finance Act, 2024. \r\n826 Serial number 99 omitted by Finance (Supplementary) Act, 2022. \r\n827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\n828 New serial numbers 100A & 100B added through Finance Act, 2016. \r\n829 The expression inserted through Finance Act, 2017 \r\n830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales Tax Act, 1990 \r\n \r\n 138   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nconditions and procedure, \r\nnamely,– \r\n(A).  Conditions and procedure \r\nfor imports.–  \r\n (i) This exemption shall be \r\nadmissible only to China \r\nOverseas Ports Holding \r\nCompany Limited \r\n(COPHCL) and its \r\noperating companies, their \r\ncontractors and sub -\r\ncontractors which hold the \r\nConcession Agreement;  \r\n(ii) Ministry of Ports and \r\nShipping shall certify in the \r\nprescribed manner and \r\nformat as per Annex -I that \r\nthe imported materials and \r\nequipments are bonafide \r\nrequirement for \r\nconstruction and operation \r\nof 831[Gwadar] Port and \r\ndevelopment of Free Zone \r\nfor 1[Gwadar] Port. The \r\nauthorized officer of that \r\nMinistry shall furnish all \r\nrelevant information online \r\nto Pakistan Customs against \r\na specific user ID  and \r\npassword obtained under \r\nsection 155D of the \r\nCustoms Act, 1969 (IV of \r\n1969). In already \r\ncomputerized Collectorate \r\nor Customs station, where \r\nthe computerized system is \r\nnot operational, the Project \r\nDirector or any other person \r\nauthorized by the Collector  \r\nin this behalf shall enter the \r\nrequisite information in the \r\n                                           \r\n831 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 139   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nCustoms Computerized \r\nSystem on daily basis, \r\nwhereas entry of the data \r\nobtained from the customs \r\nstations which have not yet \r\nbeen computerized shall be \r\nmade on weekly basis, \r\nprovided that this con dition \r\nshall not apply to ship \r\nbunker oils; and  \r\n(iii) The goods so imported \r\n832[and also those already \r\nimported under Notification \r\nNo. S.R.O. 115(I)/2008, \r\ndated the 6th February, \r\n2008] shall not be sold or \r\ndisposed of without prior \r\napproval of the FBR and \r\npayment of sales tax \r\nleviable at the 1[applicable \r\nrate on residual value], \r\nprovided that this condition \r\nshall not apply to ship \r\nbunker oils.  \r\n \r\n(B).  Conditions and \r\nprocedure          for local supply.–  \r\n \r\n(i) This exemption shall be \r\nadmissible only to \r\nChina Overseas Ports \r\nHolding Company \r\nLimited (COPHCL) \r\nand its operating \r\ncompanies, their \r\ncontractors and sub -\r\ncontractors which hold \r\nConcession \r\nAgreement;  \r\n                                           \r\n832 The expression inserted and words substituted by Finance Act, 2020 shall have effect from the 1st June, \r\n2020. \r\nSales Tax Act, 1990 \r\n \r\n 140   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(ii)  for claiming \r\nexemption on goods \r\nwhich are otherwis e \r\ntaxable in Pakistan, the \r\noperating companies \r\nwill purchase the \r\nmaterials and \r\nequipment for the \r\nconstruction of \r\n833[Gwadar] Port and \r\ndevelopment of Free \r\nZone for 1[Gwadar] \r\nPort from the sales tax \r\nregistered persons \r\nonly;  \r\n(iii)  invoice of the exempt \r\nsupply, containing the \r\nparticulars required \r\nunder section 23 of the \r\naforesaid Act, shall for \r\neach supply be issued \r\nby the registered \r\nperson to the operating \r\ncompany mentioning \r\nthereon that the said \r\ninvoice is being issued \r\nunder this notification;  \r\n(iv) a monthly  statement \r\nsummarizing all the \r\nparticulars of the \r\nsupplies made in the \r\nmonth against invoices \r\nissued to the operating \r\ncompanies shall be \r\nprepared in triplicate \r\nby the registered \r\npersons making the \r\nexempt supplies and \r\nshall be signed by the \r\nauthorized perso n of \r\nthe registered person. \r\n                                           \r\n833 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017  \r\nSales Tax Act, 1990 \r\n \r\n 141   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAll three copies of the \r\nsaid signed monthly \r\nstatement shall be got \r\nverified by the \r\nregistered person from \r\nthe person authorized \r\nto receive the supplies \r\nin the office of \r\noperating company, \r\nconfirming that \r\nsupplies mentioned in \r\nthe monthly statement \r\nhave been duly \r\nreceived;  \r\n(v) after verification from \r\nthe operating \r\ncompany, original \r\ncopy of the monthly \r\nstatement will be \r\nretained by the \r\nregistered person, \r\nduplicate by the \r\noperating company \r\nand the triplicate \r\nprovided by the \r\nregistered person to \r\nthe Collector of Sales \r\nTax having \r\njurisdiction, by \r\ntwentieth day of the \r\nmonth following the \r\nmonth in which \r\nexempt supplies to the \r\noperating companies \r\nwere made; and  \r\n(vi) the registered person \r\nmaking the exempt \r\nsupplies shall keep the \r\naforesaid record for \r\npresentation to the \r\nsales tax department as \r\nand when required to \r\ndo so.  \r\nSales Tax Act, 1990 \r\n \r\n 142   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n1[100B] \r\n \r\nSupplies made by the businesses \r\nto be established in the Gwadar \r\nFree Zone for a period of twenty-\r\nthree years within the Gwadar \r\nFree Zone, subject to the \r\ncondition that the sales and \r\nsupplies outside the Gwadar Free \r\nZone and into the territory of \r\nPakistan shall be subjected to \r\nsales tax. \r\n \r\nRespective headings \r\n834[100C. Vehicles imported by China \r\nOverseas Ports Holding Company \r\nLimited (COPHCL) and its \r\noperating companies namely (i) \r\nChina Overseas Ports Holding \r\nCompany Pakistan (Private) \r\nLimited (ii) Gwadar International \r\nTerminal Limited, (iii) Gwadar \r\nMarine Services Limited and (iv) \r\nGwadar Free Zone Company \r\nLimited, for a period of twenty -\r\nthree years for construction, \r\ndevelopment and opera tions of \r\nGwadar Port and Free Zone Area \r\nsubject to limitations, conditions \r\nprescribed under PCT heading \r\n9917 (3)] \r\nRespective headings \r\n835[100D Machinery, equipment, materials \r\nand goods imported either for \r\nexclusive use within the limits of \r\nGwadar Free Zone, or for making \r\nexports therefrom, subject to the \r\nconditions that such machinery, \r\nequipment, materials and goods, \r\nare imported by investors of \r\nGwadar Free Zone, and all the \r\nprocedures, limitations and \r\nrestrictions as are applicable on \r\nsuch goods under the C ustoms \r\nRespective headings \r\n                                           \r\n834 New S.No. 100C and entries relating thereto inserted through Finance Act, 2017  \r\n835 New serial number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 143   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAct, 1969 (Act IV of 1969) and \r\nrules made thereunder shall, \r\nmutatis mutandis , apply provided \r\nthat if any of such goods is taken \r\nout of the Zone for purpose other \r\nthan the export, the tax on the same \r\nshall be paid by the importer.] \r\n836[101. ***]  \r\n837[102. ***] omitted  \r\n838[103. ***]  \r\n[104. ***] omitted  \r\n[105. ***] omitted  \r\n839[106. ***]  \r\n107. Import and supply of iodized salt \r\nbearing brand names and \r\ntrademarks whether or not sold in \r\nretail packing. \r\n2501.0010 \r\n[108. ***]  \r\n840[109. ***] omitted  \r\n[110. ***] omitted  \r\n111. 841[…….] omitted […….] \r\n112. Following cardiology/cardiac \r\nsurgery, neurovascular, \r\nelectrophysiology, endosurgery,  \r\nendoscopy, oncology, urology, \r\ngynaecology, disposables and \r\nother equipment:-- \r\nA. ANGIOPLASTY   \r\nPRODUCTS \r\n \r\n1. Coronary Artery Stents \r\n2. Drugs Eluting Coronary \r\nArtery Stents \r\n3. Coronary Artery Dilatations \r\nCatheters (Balloons) \r\nRespective headings \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n836 Serial number 101 omitted by Finance Act, 2021. \r\n837 Serial number(s) 102, 104 and 105 omitted by Finance (Supplementary) Act, 2022.  \r\n838 Serial number 103 omitted by Finance Act, 2021. \r\n839 Serial numbers 106 and 108 omitted by Finance Act, 2021. \r\n \r\n840 Serial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. \r\n841 Serial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 144   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n4. PTCA Guide Wire \r\n5. PTCA Guiding Catheters \r\n6. Inflation Devices/Priority \r\nPacks \r\n7. 842[Optical Coherence \r\nTechnology (OCT) System \r\n8. OCT Catheters \r\n9. Intravascular Ultrasound \r\n(IVUS) \r\n10. Fractional Flow Reserve \r\n(FFR/IFR) System \r\n11. IVUS/FFR/IFR Catheters \r\nand wires \r\n12. Support Micro Catheters \r\n(Straight and Angled)  \r\n13. Drug Coated Angioplasty \r\nBalloon \r\n14. Coronary and Peripheral \r\nMicro Coils \r\n15. Thrombectomy Device \r\n16. Thrombus Aspira tion \r\nCatheters \r\n17. Covered Stents \r\n(Coronary/Peripheral) \r\n18. Vessel Closure Devices \r\n19. Embolic Protection Devices \r\n20. Renal Stents \r\n21. Vena-cava Filters \r\n22. Coronary and Peripheral \r\nSnares \r\n23. Atherectomy Devices \r\n24. IABP Consoles & Catheters \r\n25. Intracardiac \r\nEchocardiography Machine \r\n& Catheters] \r\n \r\nB. ANGIOGRAPHY \r\nPRODUCTS \r\n \r\n1. Angiography Catheters \r\n2. Sheaths \r\n \r\n                                           \r\n842 New sub-serial No(s) 7 to.25 under entry A of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 145   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n3. Guide Wires \r\n4. Contrast Lines \r\n5. Pressure Lines \r\n6. Mannifolds \r\n7. 843[Wrist Bands for Radial \r\nVessel Closure] \r\n \r\nC. CONTRAST MEDIA \r\nFOR \r\nANGIOGRAPHY/ANGIO\r\nPLASTY \r\n \r\n1. Angiography Accessories \r\n2. ASD Closure Devices \r\n3. ASD Delivery Systems \r\n4. VSD Closure Devices \r\n5. VSD Delivery System \r\n6. Guide Wires \r\n7. Sizing Balloons \r\n8. Sizing Plates \r\n9. PDA Closure Devices \r\n10. PDA Delivery System \r\n \r\nD. TEMPORARY \r\nPACEMAKERS \r\n     (with leads, connectors and \r\naccessories) \r\n \r\nE. PERMANENT \r\nPACEMAKER. \r\n     (with leads, connectors and \r\naccessories) \r\n \r\nF. HEART FAILURE \r\nDEVICES \r\n     (with leads, connectors and   \r\naccessories) \r\n \r\nG. IMPLANTABLE \r\nCARDIOVERTES \r\n                                           \r\n843 New sub-serial No. 7 under entry B of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 146   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n        (with leads, connectors and \r\naccessories) \r\n \r\n \r\n \r\nH. CARDIAC ELECTRO -\r\nPHYSIOLOGY \r\nPRODUCTS \r\n \r\n1. Electrophysiology catheters \r\n2. Electrophysiology cables \r\n3. Electrophysiology \r\nconnectors \r\n4. 844[Excimer Laser System \r\nwith Accessories \r\n5. Laser Sheath, Occlusion \r\nBalloons, Dilator Sheaths \r\n(Rotation & Manual) \r\n6. Intra Cardiac \r\nEchocardiography (ICE) \r\nSystem and Accessories \r\n7. Lead Locking Devices a nd \r\nAccessory Kit \r\n8. Remote EP Monitoring \r\nDevice and Accessories \r\n9. Ablation catheters \r\n10. 3-D Cardiac Mapping \r\nSystem \r\n11. Cryoballoon System and \r\nAccessories] \r\n \r\nI. LEAR  CARDIOLOGY \r\nPRODUCTS \r\n \r\n1. Radioactive isotopes \r\n \r\nI. Cold kits (cardiolotic MAA, \r\nDTPA etc.) \r\n \r\nJ. CARDIAC SURGERY \r\nPRODUCTS \r\n                                           \r\n844 New sub-serial No(s) 4 to 11 under entry H of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 147   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n \r\n1. Oxygenators \r\n2. Cannulas \r\n3. Prosthetic Heart Valves \r\n4. Luminal shunts for heart \r\nsurgery \r\n5. Artificial limbs and \r\nappliances \r\n6. 845[High-Flow, Low -Profile \r\nPercutaneous Heart Pump \r\nPHP Console and Catheters \r\n7. Tandem Heart / Tandem \r\nLung and Accessories \r\n8. Ventricular Assist  Device \r\nSystem \r\n(a) Heart Mate-II \r\n(b) Heart Mate-III \r\n(c) Centri Meg LEOV \r\n \r\n9. Beating Heart Surgery \r\nstabilizers & Coronary \r\nShunts \r\n10. Minimally invasive surgery \r\nequipment & Instruments \r\n \r\n11. RF Ablation equipment for \r\nAF (Surgical) \r\n12. Heart Lung Machines] \r\n \r\nK. EQUIPMENT  \r\n \r\n1. Cardiac Angiography \r\nMachine \r\n2. Echocardiography Machines \r\n3. ETT Machines \r\n4. Gamma Camera for Nuclear \r\nCardiology Studies \r\n5. 846[Left Ventricular Assist \r\nDevice / System (LVAD) \r\nand Catheters \r\n                                           \r\n845 New sub-serial No(s) 6 to 12 under entry J of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\n846 New sub-serial No(s) 5 to 18 under entry K of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 148   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n6. MitraClipTranscatheter \r\nMitral Valve System \r\n7. MitraClip Guide Catheter, \r\nClip and Delivery System \r\n8. Patent Foramen Ovale \r\n(PFO) Closure Device \r\n9. Left Atrial Appendage \r\n(LAA) Occluder \r\n10. Transcatheter Aortic / Heart \r\nValve System \r\n(TAVI/TAVR) \r\n11. Cerebral Retrievable Stents \r\n12. Aortic Stent Grafts \r\n \r\n13. Embolization Coils, \r\nDelivery Sys tem, Filling \r\nCoil \r\n14. Abdominal Aortic \r\nAneurysm (EVAR) System \r\nand Accessories/ thoracic \r\nEVAR/ extension \r\n15. Insertable Cardiac Monitor \r\n(ICM) \r\n16. Carotid Stents \r\n17. Vascular Clips \r\n18. MRI Compatible Cardiac \r\nMonitor, Infusion Pump, \r\nAnesthesia Machine with \r\nAccessories] \r\n \r\nL. PERIPHERAL \r\nINTERVENTIONS \r\nEQUIPMENT \r\n \r\nDisposables and other equipment \r\nfor peripheral interventions \r\nincluding stents (including carotid \r\nand wall stents), balloons, sheaths, \r\ncatheters, guide wires, filter wires, \r\ncoils, needles, valves (including \r\nrotating homeo static valves), \r\nconnecting cables, inflation \r\nSales Tax Act, 1990 \r\n \r\n 149   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\ndevices adapters 847[“Drug Eluting \r\nPeripheral Stents”].  \r\n848[113. ***] omitted  \r\n[114. ***[ omitted  \r\n849[115. ***]  \r\n[116. ***] omitted  \r\n  [117. ***] omitted  \r\n850118. [omitted] [......] \r\n119. 851[.......] omitted [......] \r\n852120. ***]  \r\n121. Blood Bag CPDA -1 with blood \r\ntransfusion set pack in aluminium \r\nfoil with set. \r\n \r\n853[Explanation.– For removal of \r\ndoubt, it is clarified that the blood \r\ntransfusion sets not packed in \r\naluminum foil imported with \r\nblood bags CPDA -1, in \r\ncorresponding quantity in same \r\nconsignment are also exempt] \r\nRespective headings \r\n122. Urine drainage bags Respective headings \r\n854[123. ***]  \r\n[124. ***]  \r\n[125. ***]  \r\n855[126. ***] omitted  \r\n127. ***] omitted  \r\n856[128. ***]  \r\n129. ***] omitted  \r\n857[130. ***] omitted  \r\n[131. ***] omitted  \r\n                                           \r\n847 Words “Drug Eluting Peripheral Stents” under entry L of S.No. 112 added by Finance Supplementary \r\n(Amendment) Act, 2018. \r\n848 Serial number(s) 113, 114, 116, and 117 omitted by Finance (Supplementary) Act, 2022. \r\n849 Serial number 115 omitted by Finance Act, 2021. \r\n850 S.No. 118 omitted by Finance Supplementary (Second Amendment) Act, 2019 \r\n851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. \r\n852 Serial number 120 omitted by Finance Act, 2024. \r\n853 Explanation added by Finance Act, 2023 \r\n854 Serial numbers 123 to 125 omitted by Finance Act, 2021. \r\n855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022.  \r\n856 Serial number 128 omitted by Finance Act, 2021. \r\n857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 150   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[132. ***] omitted  \r\n133. Pesticides and their active \r\ningredients registered by the \r\nDepartment of Plant Protection \r\nunder the Agricultural Pesticides \r\nOrdinance, 1971(II of 1971), \r\nstabilizers, emulsifiers and \r\nsolvents, namely:− \r\n \r\n38.08 \r\nXylol (xylenes) 2707.3000 \r\n- Beta Pinene / Agrotin 527 / \r\nTerpenic derivative \r\n2902.1990 \r\n Toluene 2902.3000 \r\nMixed xylene isomers 2902.4400 \r\nNaphthalene 2902.9010 \r\nSolvesso-100, 150, 200 2902.9090 \r\n858[..] 3[..] \r\n859[..] 4[..] \r\nMethanol (methyl alcohol) 2905.1100 \r\n \r\nPropylene glycol (propane -1, 2-\r\ndiol) \r\n2905.3200 \r\n- Adhesives Polyvinyl Acetate \r\n- Polyvinyl Alcohol \r\n2905.4900 \r\nIngredients for pesticides 2906.2910 \r\nOther ingredients for pesticides 2906.2990 \r\n- Solvenon MP / 1 -Methoxy 2 -\r\nPropanol \r\n- Methyglycol Acetate \r\n2909.4910 \r\nMethanal (formaldehyde) 2912.1100 \r\nCyclo-hexanone and methyl - \r\ncyclo-hexanones \r\n2914.2200 \r\n- Cyclohexanon \r\n- Cyclohexanone Mixed petroleum \r\nXylene (1,2 & 1,3 & 1,4 dimethyl \r\nbenzene and ethyle benzene) \r\n2914.2990 \r\nAcetic anhydride 2915.2400 \r\nIngredients for pesticides 2916.3920 \r\nDioctyl orthophthalates 2917.3200 \r\n                                           \r\n858 The words “ingredients for pesticides” and the figure “2903.3040” omitted by Finance Act, 2017 \r\n859 The words “Cadusafos Technical Material” and figure “2903.6900” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 151   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n860[..] 1[..] \r\n 861[..] 2[..] \r\n862[..] 3[..] \r\nEndosulfan Technical Material 2920.9020 \r\nOther ingredients for pesticides 2920.9090 \r\nDiethylamine and its salts 2921.1200 \r\nIngredients for pesticides 2921.4310 \r\nOther Ingredients for pesticides 2921.4390 \r\nIngredients for pesticides 2921.5110 \r\n863[..] 1[..] \r\nDimethyl Formamide (DMF) 2924.1990 \r\n864[..] 2[..] \r\nOther Ingredients for pesticides 2924.2990 \r\nAlpha cyano, 3-phenoxybenzyl (-) \r\ncis, trans 3-(2,2-diclord vinyl) 2,2 \r\ndimethyl cyclopropane \r\ncarboxylate \r\n2926.9010 \r\n(S) Alpha cyano, 3-phenoxybenzyl \r\n(S)-2-(4, chloro phenyl) -3 mehtyl \r\nbutyrate \r\n2926.9020 \r\nCyano, 3 -phenony benzyl 2,2,3,3 \r\ntetra methyl cyclopropane \r\ncarboxalate \r\n2926.9030 \r\n - Cypermethrin, Alpha \r\nCypermethrin, Beta -\r\nCypermethrin, Zeta -\r\nCypermethrin, Lambda \r\nCylalothrin, Deltamethrin, \r\nFenpropathrin, Esfenvalerate, \r\nBifenthrin \r\nTechnical Material - Acetamiprid, \r\nImidacloprid Technical Material- \r\nMonomehypo, Chlorothalonil \r\nTechnical Material- \r\nBromoxynil Technical Material \r\n2926.9050 \r\n Other nitrite compounds- \r\nCyfluthrin, Beta Cyfluthrin \r\nTechnical Material \r\n2926.9090 \r\n                                           \r\n860 The words “ingredients for pesticides” and the figure “2918.9010” omitted by Finance Act, 2017 \r\n861 The words “ingredients for pesticides” and the figure “2919.0010” omitted by Finance Act, 2017 \r\n862 The words “other ingredients for pesticides” and the figure “2919.0090” omitted by Finance Act, 2017 \r\n863 The words “Tiethanolamine and its salts” and the figure “2922.1300” omitted by Finance Act, 2017 \r\n864 The words “ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 152   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n2-N, N-Dimethyl amino-I sodium \r\nthiosulphate, 3-thiosulfourropane \r\n2930.2010 \r\nIngredients for pesticides 2930.2020 \r\n2- N,N-dimethyamino 1,3 \r\ndisodium thiosulphate propane \r\n2930.9010 \r\nOther orgonosulpher compounds \r\n- Ethion, Methamidophos \r\nTechnical Material \r\n- Dimethysulfoxid \r\n865[Respective headings] \r\nIngredients for pesticides 866[Respective headings] \r\nOther Ingredients for pesticides 867[Respective headings] \r\nIngredients for pesticides 868[Respective headings] \r\n2,3 Dihydro 2-2 dimethyl-7 benzo \r\nfuranyl methyl-carbamate \r\n2932.9910 \r\nOther ingredients for pesticides \r\n- Carbosulfan Technical Material \r\n2932.9990 \r\n Fipronil 2933.1900 \r\nIngredients for pesticides 869[Respective headings] \r\nOther Ingredients for pesticides 2933.3990 \r\n- Chlorpyrifos, Triazophos, \r\nDiazinon Technical Material \r\n2933.5950 \r\nOther Ingredients for pesticides 2933.5990 \r\nPyrimethanine 2933.6910 \r\nIngredients for pesticides 2933.6940 \r\n- Atrazine Technical Material 2933.6990 \r\nIsatin (lactam of istic acid) 2933.7910 \r\n1-Vinyl-2-pyrrol-idone 2933.7920 \r\n- Triazophos Technical Material 2933.9910 \r\nIngredients for pesticides 2934.1010 \r\nIngredients for pesticides 2934.9920 \r\n-Methyl benzimidazol – 2 – \r\nylcarbamate. \r\n-Dicopper chloride trihydroxide \r\n2938.9010 \r\nIngredients for pesticides 870[2939.8010] \r\n                                           \r\n865 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n866 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n867 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n868 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n869 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 153   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n- Abamectin, Emamectin \r\nTechnical Material \r\n871[Respective headings] \r\nOther Ingredients for pesticides 2941.9090 \r\nSulphonic acid (Soft) 872[Respective headings] \r\nOther surface active agents 873[Respective headings] \r\nCatonic 874[Respective headings] \r\nNon ionic surface active agents 875[Respective headings] \r\n Other organic surface active \r\nagents \r\n876[Respective headings] \r\n3402.9000 \r\nChemical preparations 877[3824.9999] \r\nSolvent C-9  2707.5000 \r\n878[White spirit 2710.1240 \r\nSolvent oil 2710.1250] \r\n879[134. ***] omitted  \r\n[135. ***] omitted  \r\n[136. ***] omitted  \r\n880[137. Paper weighing 60 g/m2, art paper, \r\nprinting paper and art card for \r\nprinting of Holy Quran imported \r\nby Federal or Provincial \r\nGovernments and Nashiran -e-\r\nQuran as per quota determined by \r\nIOCO \r\n4802.5510, 4810.1990, \r\n4810.1910, 4802.6990 and \r\n4810.2900.] \r\n881[138. ***] omitted  \r\n[139. ***] omitted  \r\n[140. ***] omitted  \r\n[141. ***] omitted  \r\n[142. ***] omitted  \r\n143. (i) Hearing aids (all types and \r\nkinds) (ii) Hearing assessment \r\nequipment; \r\n(a) Audiometers \r\n(b) Tympanometer  \r\n9937 \r\n                                           \r\n871 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n872 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n873 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n874 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n875 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n876 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n877 Substituted for the figure “3824.9099” by Finance Act, 2017 \r\n878 New entries inserted by Finance Act, 2021. \r\n879 Serial number(s) 134 to 136 omitted by Finance (Supplementary) Act, 2022. \r\n880 S.No. 137 and entries relating thereto substituted by Finance Act, 2022. \r\n881 Serial number(s) 138 to 142 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 154   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(c) ABR \r\n(d) Oto Acoustic Omission \r\n144. Liquefied Natural Gas imported by \r\nfertilizer manufacturers for use as \r\nfeed stock \r\n2711.1100 \r\n145. Plant, machinery, equipment \r\nincluding dumpers and special \r\npurpose motor vehicles, if not \r\nmanufactured locally, imported by \r\nM/s China State Construction \r\nEngineering Corporation Limited \r\n(M/s CSCECL) for the \r\nconstruction of Karachi – \r\nPeshawar Motorway (Sukkur  – \r\nMultan Section) and M/s China \r\nCommunication Construction \r\nCompany (M/s CCCC) for the \r\nconstruction of Karakorum \r\nHighway (KKH) Phase-II (Thakot \r\n- Havellian Section)  subject to the \r\nfollowing conditions: \r\n(i)  that the exemption under \r\nthis serial number shall \r\nonly be available to  \r\ncontractors named above; \r\n(ii)  that the equipment and \r\nconstruction machinery \r\nimported under this serial \r\nnumber shall only be used \r\nfor the construction of the \r\nrespective allocated \r\nprojects;  \r\n(iii)  that the importer shall \r\nfurnish an indemnity \r\nbond, in the prescribed \r\nmanner and format as set \r\nout in Annex -A, at the \r\ntime of import to the \r\nextent of sales tax  \r\nexempted under this serial \r\nnumber on consignment to \r\nconsignment basis; \r\nRespective heading \r\nSales Tax Act, 1990 \r\n \r\n 155   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(iv)  that the Ministry of \r\nCommunications shall \r\ncertify in the prescribed \r\nmanner and format as set \r\nout in Annex -B that the \r\nimported equipment and \r\nconstruction machinery \r\nare bona fide requirement \r\nfor construction of Sukkur \r\n– Multan Section (392.0 \r\nkm) of Karachi – \r\nPeshawar Motorway or for \r\nthe construction  of \r\nKarakorum \r\nHighway(KKH) Phase-II - \r\nThakot to Havellian \r\nSection (118.057 km) as \r\nthe case may be;  \r\n(v)  for the clearance of \r\nimported goods through \r\nPakistan Customs \r\nComputerized System the \r\nauthorized officer of the \r\nMinistry shall furnish all \r\nrelevant information, as \r\nset out in Annex-B, online \r\nagainst a specific user ID \r\nand password obtained \r\nunder section 155D of the \r\nCustoms Act, 1969 (IV of \r\n1969). In Collectorates or \r\nCustoms stations where \r\nthe Pakistan Customs \r\nComputerized System is \r\nnot operational, the \r\nDirector Reforms and \r\nAutomation or any other \r\nperson authorized by the \r\nCollector in this behalf \r\nshall enter the requisite \r\ninformation in the \r\nPakistan Customs \r\nComputerized System on \r\nSales Tax Act, 1990 \r\n \r\n 156   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\ndaily basis, whereas entry \r\nof the data obtained from \r\nthe customs stations which \r\nhave not yet been \r\ncomputerized shall be \r\nmade on weekly basis;  \r\n(vi)  that the equipment and \r\nconstruction mac hinery, \r\nimported under this serial \r\nnumber, shall not be re -\r\nexported, sold or \r\notherwise disposed of \r\nwithout prior approval of \r\nthe FBR. In case goods are \r\nsold or otherwise disposed \r\nof with prior approval of \r\nFBR the same shall be \r\nsubject to payment of \r\nsales t ax  as may be \r\nprescribed by the FBR; \r\n(vii)  in case the equipment and \r\nconstruction machinery, \r\nimported under this serial \r\nnumber, is sold or \r\notherwise disposed of \r\nwithout prior approval of \r\nthe FBR in terms of para \r\n(vi) above, the same shall \r\nbe subject to payment of \r\nstatutory rates of sales tax  \r\nas were applicable at the \r\ntime of import;  \r\n(viii)  notwithstanding the \r\ncondition at para (vi) and \r\n(vii) above, equipment \r\nand construction \r\nmachinery, imported \r\nunder this serial number, \r\nmay be surrendered at any \r\ntime to the Collecto r of \r\nCustoms having \r\njurisdiction, without \r\npayment of any sales tax  , \r\nSales Tax Act, 1990 \r\n \r\n 157   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nfor further disposal as may \r\nbe prescribed by the FBR;  \r\n(ix)  the indemnity bond \r\nsubmitted in terms of para \r\n(iii) above by the importer \r\nshall be discharged on the \r\nfulfillment of conditions \r\nstipulated at para (vi) or  \r\n(vii) or (viii) above, as the \r\ncase may be; and  \r\n(x)  that violation of any of the \r\nabove mentioned \r\nconditions shall render the \r\ngoods liable to payment of \r\nstatutory rate of sales tax  \r\nleviable on the date of \r\nclearance o f goods in \r\naddition to any other penal \r\naction under relevant \r\nprovisions of the law. \r\n882[146. ***] omitted  \r\n147. Goods supplied to German \r\nDevelopment Agency (Deutsche \r\nGesellschaft für Internationale \r\nZusammenarbeit) GIZ \r\nRespective heading \r\n148. Imported construction materials \r\nand goods imported by M/s China \r\nState Construction Engineering \r\nCorporation Limited (M/s \r\nCSCECL), whether or not locally \r\nmanufactured, for construction of \r\nKarachi-Peshawar Motorway \r\n(Sukkur-Multan Section) subject \r\nto fulfilmen t of same conditions, \r\nlimitations and restrictions as are \r\nspecified under S. No. 145 of this \r\ntable, provided that total incidence \r\nof exemptions of all duties and \r\ntaxes in respect of construction \r\nmaterials and goods imported for \r\nRespective heading \r\n                                           \r\n882 Serial number 146 omitted by Finance (Supplementary) Act, 2022. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 158   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nthe project shall not exceed  ten \r\nthousand eight hundred ninety -\r\neight million rupees including the \r\nbenefit of exemption from duties \r\nand taxes availed before 30th June, \r\n2018 under the provisions of the \r\nSales Tax Act, 1990, the Customs \r\nAct, 1969, the Federal Excise Act, \r\n2005 and the Inc ome Tax \r\nOrdinance, 2001 and Notifications \r\nissued thereunder; \r\n883[149. ***] omitted  \r\n[150 ***] omitted  \r\n884[151. ***] omitted  \r\n152. Supplies of electricity, as made \r\nfrom the day of assent to the \r\nConstitution (Twenty -fifth \r\nAmendment) Act, 2018, till \r\n885[30th June, 2026], to all \r\nresidential and commercial \r\nconsumers in tribal areas, and to \r\nsuch industries in the tribal areas \r\nwhich were set and started their \r\nindustrial production before 31st \r\nMay, 2018, but excluding steel and \r\nghee or cooking oil industries \r\n2716.0000 \r\n886[153. ***]  \r\n887[154. Dietetic foods intended for \r\nconsumption by children suffering \r\nfrom inherent metabolic disorder \r\nsubject to the conditions that the \r\nimporter shall acquire approval \r\nand quota from Ministry of \r\nNational Health Services, \r\nRegulations and Coordination. \r\n \r\nRespective heading \r\n888[155. ***] omitted  \r\n                                           \r\n883 Serial number 149 and 150 omitted by Finance (Supplementary) Act, 2022. \r\n884 Serial number 151 omitted by Finance Act, 2025. \r\n885 Expression substituted by Finance Act, 2025. \r\n886 Serial number 153 omitted by Finance Act, 2021. \r\n887 New serial numbers 154 to 156 inserted by Finance Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 159   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n889[156. Import of CKD kits by local \r\nmanufacturers of following \r\nElectric Vehicles:– \r\nRespective heading] \r\n(i) Road Tractors for semi -\r\ntrailers (Electric Prime Movers) \r\n \r\n(ii) Electric Buses   \r\n(iii) Three Wheeler Electric \r\nRickshaw  \r\n \r\n(iv) Three Wheeler Electric \r\nLoader  \r\n \r\n(v) Electric Trucks   \r\n(vi) Electric Motorcycle   \r\n890[157. Import of CKD (in kit form) of \r\nfollowing electric vehicles (4 \r\nwheelers) by local manufacturers \r\ntill 30th June, 2026: \r\n(i) Small cars/SUVs with 50 \r\nKwh battery or below; \r\nand  \r\n(ii) Light commercial vehicles \r\n(LCVs) with 150 kwh \r\nbattery or below \r\nRespective headings \r\n891[158. ***] omitted  \r\n892[159. ***] omitted  \r\n910[160. ***] omitted  \r\n161. Import of plant, machinery, \r\nequipment and raw materials for \r\nconsumption of these items within \r\nSpecial Technology Zone by the \r\nSpecial Technology Zone \r\nAuthority, zone developers and \r\nzone enterprises \r\nRespective headings \r\n162. Import of raw materials, \r\ncomponents, parts and plant and \r\nmachinery by registered persons \r\nauthorized under Export \r\nFacilitation Scheme, 2021 \r\nnotified by the Board with such \r\nRespective headings] \r\n                                           \r\n889 Serial number 156 substituted by Finance (Supplementary) Act, 2022. \r\n890 New serial numbers 157 to 162 inserted by Finance Act, 2021. \r\n891 Serial number 158 omitted by Finance (Supplementary) Act, 2022. \r\n892 Serial numbers 159 & 160 omitted by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 160   \r\n \r\nconditions, limitations and  \r\nrestrictions. \r\n893[163. Goods imported by various \r\nagencies of the United Nations, \r\ndiplomats, diplomatic missions, \r\nprivileged persons and privileged \r\norganizations which are covered \r\nunder various Acts and, Orders, \r\nrules and regulations made \r\nthereunder; and agreements by the \r\nFederal Government: \r\n Provided that such goods \r\nare charged to zero -rate of \r\ncustoms duty under the Customs \r\nAct, 1969 (IV of 1969), and the \r\nconditions laid therein.  \r\n Provided further that \r\nexemption under this serial sha ll \r\nbe available with effect from the \r\n15th day of January, 2022. \r\n99.01, 99.02, 99.03 and \r\n99.06 \r\n894164. ***] omitted  \r\n165. Goods imported by or donated to \r\nhospitals run by the non -profit \r\nmaking institutions subject to the \r\nsimilar restrictions, limitations, \r\nconditions and procedures as are \r\nenvisaged for the purpose of \r\napplying zero -rate of customs \r\nduty on such goods under the \r\nCustoms Act, 1969, (IV of 1969). \r\n99.13 and 99.14, \r\n166. Goods excluding electricity and \r\nnatural gas supplied to hospitals \r\nrun by the ch aritable hospitals of \r\nfifty beds or more. \r\nRespective headings \r\n167. Goods temporarily imported into \r\nPakistan, meant for subsequent \r\nexportation charged to zero -rate \r\nof customs duty subject to the \r\nsimilar restrictions, limitations, \r\nconditions and procedures as are \r\nenvisaged for the purpose of \r\napplying zero -rate of customs \r\nduty on such goods under the \r\nCustoms Act, 1969 (IV of 1969). \r\n99.19, 99.20 and 99.21 \r\n                                           \r\n893 New serial number(s) 163 to 174 added by Finance Act, 2022. \r\n894 Serial number 164 omitted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 161   \r\n \r\n168. Fertilizers 895[excluding DAP] Respective headings \r\n896169. ***] omitted  \r\n170. ***] omitted  \r\n171. Seeds for sowing  Respective heading \r\n172. Machinery, equipment and \r\nmaterials imported either for \r\nexclusive use within the limits of \r\nExport Processing Zone or for \r\nmaking exports therefrom, and \r\ngoods imported for warehousing \r\npurpose in Export Processing \r\nZone, subject to the conditions \r\nthat such machinery, equipment, \r\nmaterials and goods are imported \r\nby investors of Export Processing \r\nZones, and all the procedures, \r\nlimitations and restrictions as are \r\napplicable on such goods under \r\nthe Customs Act, 1969 (IV of \r\n1969) and rules made thereunder \r\nshall mutatis mutandis, apply. \r\nRespective headings \r\n173. Goods produced or manufactured \r\nin and exported from Pakistan \r\nwhich are subsequently imported \r\nin Pakistan within one year of \r\ntheir exportation, provided \r\nconditions of se ction 22 of the \r\nCustoms Act, 1969 (IV of 1969), \r\nare complied with. \r\nRespective headings \r\n174. ***]  \r\n897[175. Import of all goods received, in \r\nthe event of a natural disaster or \r\nother catastrophe, as gifts and \r\nrelief consignments or any goods \r\nreceived as gift or donation from a \r\nforeign government or \r\norganization by the Federal or \r\nProvincial Governments or any \r\npublic sector organization. \r\nSubject to the recommendations \r\nof the Minister Incharge and \r\nconcurrence by the Federal Board \r\nof Revenue subject to condition \r\nthat the concerned Ministry shall \r\n9908(i) and 9911 \r\n                                           \r\n895 Words added by Finance Act, 2023 \r\n896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. \r\n897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 162   \r\n \r\nverify the genuineness of such \r\ncases and furnish an undertaking \r\nto the ef fect that donated goods \r\nshall not be sold, utilized or \r\n9908(i) and 9911.”. disposed of \r\notherwise than for the purpose for \r\nwhich the same have been \r\nimported. \r\n176. POL products:  \r\n(i) MS (Petrol)  \r\n(ii) High Speed Diesel Oil  \r\n(iii) Kerosene  \r\n(iv) Light Diesel Oil \r\n \r\n2710.1210,  \r\n2710.1931,  \r\n2710.1911 and  \r\n2710.1921 \r\n177. Supply of electricity to Azad \r\nJammu and Kashmir \r\nRespective headings \r\n178. Import of gold under entrustment \r\nscheme under SRO 760(I)/2013 \r\nRespective heading \r\n179. Import of cystagon, cysta  drops \r\nand trientine capsules 898[omitted] \r\n3004.9099 \r\n180. Bovine semen 0511.1000.] \r\n899[181. Import or lease of aircrafts and \r\nparts thereof by Pakistan \r\nInternational Airlines Corporation \r\nLimited (PIACL) \r\n8802.1200 \r\n8802.3000 \r\n8802.4000”; \r\n                                           \r\n898 The expression “(for personal use only)” omitted by Finance Act, 2025. \r\n899 S.No. 181 and entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 163   \r\n \r\n900[Annex-I \r\n[See serial No. 100A & 100B] \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No. \r\n(1) (2) \r\nDetails of materials and equipments (to be filled in \r\nby the authorized officer of the Ministry of Ports \r\nand Shipping) \r\nGoods imported (Collectorate \r\nof import) \r\nHS code \r\nDescription \r\nSpecs \r\nCustoms duty \r\nrate \r\n(applicable) Rate of sales \r\ntax \r\nWHT \r\nQuantity \r\nUOM \r\nQuantity \r\nimported \r\nCollectorate \r\nCRN/ \r\nMach No. \r\nDate of CRN/ \r\nMach No. \r\n(3) (4\r\n) \r\n(5\r\n) \r\n(6) (7\r\n) \r\n(8\r\n) \r\n(9) (10\r\n) \r\n(11\r\n) \r\n(12\r\n) \r\n(13) (14\r\n) \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No. \r\n(1) (2) \r\nDetails of materials and equipments \r\n(to be filled in by the authorized officer \r\nof the Ministry of Ports and Shipping) \r\nGoods imported (Collectorate \r\nof import) \r\nHS code \r\nDescription \r\nSpecs \r\nCustoms duty \r\nrate \r\n(applicable) \r\nRate of sales \r\ntax \r\nWHT \r\nQuantity \r\nUOM \r\nQuantity \r\nimported \r\nCollectorate \r\nCRN/ \r\nMach No. \r\nDate of CRN/ \r\nMach No. \r\n(3\r\n) \r\n(4\r\n) \r\n(5\r\n) \r\n(6) (7) (8\r\n) \r\n(9\r\n) \r\n(10\r\n) \r\n(11\r\n) \r\n(12\r\n) \r\n(13\r\n) \r\n(14) \r\n \r\nNOTE 1.–  Before certifying, the authorized officer of the Ministry of \r\nPorts and Shipping shall ensure that the goods are genuine \r\nand bona fide requirement for construction and operation \r\nof Gwadar Port and development of Free Zone for \r\nGwadar Port. \r\n   Signature________________________ \r\nDesignation ________________________  \r\nNOTE 2.–  In case of clearance through Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969 (IV of 1969). \r\n                                           \r\n900 Annexure-I inserted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 164   \r\n \r\n901[Annex-A \r\n[See condition 145(iii)] \r\n \r\nINDEMNITY BOND \r\n(On appropriately stamped non-judicial paper) \r\nTHIS DEED OF INDEMNITY is made on the _________ date of \r\n__________BETWEEN Messrs___________ having registered office at \r\n_________(hereinafter called \"the importers\" which means and includes their \r\nsuccessors, administrators, exec utors and assignees) of the one part, AND the \r\nPresident of Pakistan through the Collector of Customs _________ (hereinafter \r\ncalled the \"Collector of Customs\"), of the other part. \r\n \r\nWHEREAS the Federal Government, by its decision contained in serial number \r\n145 or serial number 148 of this table, as the case may be, and subject to the \r\nconditions given in the said serial number 145 or serial number 148 of this table, \r\nas the case may be, has been pleased to direct that such equipment and construction \r\nmachinery, as are not manufactured locally, shall be exempt from the whole of \r\nsales tax leviable thereon, in accordance with the said serial number 145 or serial \r\nnumber 148 of this table, as the case may be, if imported for :-  \r\n \r\n(i) construction of Sukkur – Multan Se ction (392.0 km) of Karachi – \r\nPeshawar Motorway or  \r\n(ii) for the construction of Karakorum Highway (KKH) Phase-II - Thakot to \r\nHavellian Section (118.057 km). \r\n \r\nAND WHEREAS M/S.____________ having registered office at __________ \r\n(hereinafter called the importers) have imported the equipment and/or construction \r\nmachinery mentioned in the said serial number 145 or serial number 148 for \r\npurposes of construction of ab ove mentioned project(s) in accordance with the \r\nconditions given in the said serial number 145 or serial number 148 of this table, \r\nas the case may be;  \r\nNOW, THEREFORE, in consideration of the release of the equipment and/or \r\nconstruction machinery without recovery of leviable sales tax, the importers bind \r\nthemselves to pay on demand to the Government of Pakistan the sum of Rs. \r\n__________ being the sales tax and charges leviable on the machinery, if the \r\nimporters fail to fulfill the condition (vi) or (vii) or (viii) of the said serial number \r\n145 or serial number 148 of this table, as the case may be.  \r\n \r\nThe importers further agree and bind themselves that the amount covered by this \r\nBond shall be recovered as arrears of sales tax under section 202 of the Customs  \r\nAct, 1969. This Bond shall become void when the Collector of Customs is satisfied \r\nthat the importers have fulfilled all the conditions of the said serial number 145 or \r\nserial number 148 of this table, as the case may be.  \r\nSigned by importers on this ____________________ day of _____________201_. \r\n \r\n                                           \r\n901 New Annexures A, B, C & D inserted by Finance Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 165   \r\n \r\n \r\nManaging Director \r\n(Name and permanent address) \r\nCollector of Customs (On behalf of \r\nPresident) \r\nWitness_____________________________________________________ \r\n(signature, name, designation and full address)  \r\nWitness_____________________________________________________ \r\n(signature, name, designation and full address) \r\n \r\nNote: The bond shall be written on appropriate non-judicial stamp paper and shall \r\nbe witnessed by a Government servant in BPS 17 or above, an Oath Commissioner, \r\na Notary Public or an officer of a Schedule Bank. \r\n \r\nAnnex-B \r\n[See condition 145 (iv) and (v)] \r\n \r\nNTN or FTN of Importer Approval No. \r\n(I) (II) \r\nDetails of input goods (to be filled by the authorized officer of the \r\nRegulatory Authority) to be imported \r\nDescription \r\nand \r\nspecifications. \r\nQuantity/UOM L/C No. or \r\nbank \r\ncontract \r\nNo. and \r\nB/L. \r\nIGM No. \r\nDate & \r\nIndex No. \r\nRemarks, if \r\nany. \r\n(1) (2) (3) (4) (5) \r\nCERTIFICATE BY THE AUTHORIZED OFFICER OF REGULATORY \r\nAUTHORITY: \r\n \r\nIt is hereby certified that the description, quantity and other details \r\nmentioned above are true and correct. Goods imported are in commensuration with \r\nthe project requirement and are bona fide requirement of the project. It is further \r\ncertified that the above items shall not be used for any other purpose except for the \r\nproject.  \r\n \r\nSignature:  ________________________ \r\nName & Designation: ________________________ \r\nOfficial Stamp:  ________________________ \r\nDate:                        ________________________ \r\n \r\nNote: -For the purposes of this serial number 145, the expression \"not \r\nmanufactured locally\" shall mean the goods which are not listed in the locally \r\nmanufactured items in the Customs General Order issued by the Federal Board of \r\nRevenue from time to time. \r\n \r\nAnnex-C \r\nSales Tax Act, 1990 \r\n \r\n 166   \r\n \r\n[See condition 146(b)] \r\n \r\nINDEMNITY BOND \r\n \r\n(On appropriately stamp non -judicial paper attested by a Government servant in \r\nBPS 17 or above, an Oath Commissioner, a Notary Public or an officer of a \r\nScheduled Bank) \r\n \r\nTHIS DEED OF INDEMNITY is made on the _________ date of \r\n__________BETWEEN Messrs___________ having registered office at \r\n_________ (hereinafter called \"the importers\" which means and includes their \r\nsuccessors, administrators, executors and assignees) of the  one part, AND the \r\nPresident of the Islamic Republic of Pakistan through the Collector of Customs \r\n_________ (hereinafter called the \"Collector of Customs\"), of the other part.  \r\n \r\nWHEREAS the Federal Government, by its decision contained in serial number \r\n146 and subject to the conditions given in the said serial number 146, has been \r\npleased to direct that such equipment shall be exempt from the whole of sales tax \r\nleviable thereon, in accordance with the said serial number 146, if imported for \r\nLahore Orange Line Metro Train Project.  \r\n \r\nAND WHEREAS M/S.____________, the importers have imported the equipment \r\nmentioned in the said serial number 146 for the above mentioned project in \r\naccordance with the conditions given in the said serial number 146;  \r\n \r\nNOW, THEREFORE, in consideration of the release of the equipment without \r\nrecovery of leviable sales tax, the importers bind themselves to pay on demand to \r\nthe Government of Pakistan the sum of Rs. __________ being the sales tax and \r\ncharges leviable on the equipment, if  the importers fail to fulfill the condition (f) \r\nor (g) or (h) of the said serial number 146, as the case may be.  \r\n \r\nThe importers further agree and bind themselves that the amount covered by this \r\nIndemnity Bond shall be recovered as arrears of sales tax under section 202 of the \r\nCustoms Act, 1969. This Bond shall stand revoked automatically when the \r\nCollector of Customs is satisfied that the importers have fulfilled all the conditions \r\nof the said serial number 146.  \r\n \r\nSigned by importers on this ______________ day of _________________201_. \r\n \r\nManaging Director or person next in hierarchy duly authorized by MD \r\n \r\n(Name and permanent address) \r\nCollector of Customs \r\n(On behalf of President) \r\n \r\nWitness(1)___________________________________________________ \r\n(signature, name, designation and full address)  \r\nSales Tax Act, 1990 \r\n \r\n 167   \r\n \r\nWitness(2)__________________________________________________ \r\n(signature, name, designation and full address) \r\n \r\n \r\n \r\n \r\nAnnex-D \r\n[See conditions 146 (c) and (e)] \r\n \r\nNTN or FTN of Importer Approval No. \r\nDetails of equipment (to be filled by the authorized officer of the Regulatory \r\nAuthority) to be imported \r\nDescription \r\nand \r\nspecifications. \r\nQuantity/UOM L/C No. or \r\nbank \r\ncontract \r\nNo. and \r\nB/L. \r\nIGM No. \r\nDate & \r\nIndex No. \r\nRemarks, if \r\nany. \r\n(1) (2) (3) (4) (5) \r\n \r\nCERTIFICATE BY THE AUTHORIZED OFFICER OF REGULATORY \r\nAUTHORITY: \r\n \r\nIt is hereby certified that the description, quantity and other details mentioned \r\nabove are true and correct. Goods imported are in commensuration with the project \r\nrequirements and are bona fide requirement of the Project under the Contract. It is \r\nfurther certified that the above items shall not be used for any other purpose except \r\nfor the Project. \r\n  \r\nSignature:   ________________________ \r\nName and Designation:  ________________________ \r\nOfficial Stamp:   ________________________ \r\n   Date:            ________________________”] \r\n  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 168   \r\n \r\nTable-2 \r\n(Local Supplies only) \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n902[1. ***] omitted  \r\n[2. ***] omitted  \r\n903[3. 904[Supplies made by cottage \r\nindustry.]  \r\nRespective headings.] \r\n[4. ***] omitted  \r\n905[5. ***]  \r\n6. Supply of fixed assets against \r\nwhich input tax adjustment is \r\nnot available under a \r\nnotification issued in terms of \r\nclause (b) of sub-section (1) of \r\nsection 8 of the Sales Tax Act, \r\n1990. \r\nRespective headings. \r\n9067. ***]  \r\n08. Foodstuff cooked or prepared \r\nin-house and served in messes \r\nrun on the basis of mutuality \r\nand industrial canteens for \r\nworkers. \r\nRespective headings. \r\n[9. ***] omitted  \r\n10. Agricultural produce of \r\nPakistan, not subjected to any \r\nfurther process of \r\nmanufacture. \r\nRespective headings. \r\n907[11. \r\n   \r\n***]  \r\n908[12. \r\n ] \r\n***]  \r\n909[910[13. ***  \r\n2[14. ***]  \r\n911[15. ***] omitted  \r\n                                           \r\n902 Serial number(s) 1, 2 and 4 omitted by Finance (Supplementary) Act, 2022. \r\n903 S. No. 3 substituted by the Finance Act, 2007 \r\n904 Substituted by the Finance Act, 2014 \r\n905 S. No. 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 169   \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[16. ***] omitted  \r\n912[17. ***]  \r\n18. ***]  \r\n19. ***]  \r\n20. ***]  \r\n913[21. ***]  \r\n914[22. ***] omitted  \r\n[23. ***] omitted  \r\n [24. ***]  \r\n[25. ***]  \r\n915[26. Supply of locally produced silos \r\ntill 30.06.2026 \r\nRespective heading \r\n27. Wheat Bran  916[This exemption \r\nshall apply from the 1st day of \r\nJuly, 2018] \r\n2302.3000 \r\n28. Sugar beet 1212.9100 \r\n29. Fruit juices, whether fresh, \r\nfrozen or otherwise preserved but \r\nexcluding those bottled, canned \r\nor packaged. \r\n2009.1100, 2009.1200, \r\n2009.1900, 2009.2100, \r\n2009.2900, 2009.3100, \r\n2009.3900, 2009.4100, \r\n2009.4900, 2009.5000, \r\n2009.6100, 2009.6900, \r\n2009.7100, 2009.7900, \r\nand 2009.9000 \r\n30. Milk and cream, concentrated or \r\ncontaining added sugar or other \r\nsweetening matter, excluding \r\nthat sold in retail packing under a \r\nbrand name \r\n04.02 \r\n31. Flavored milk, excluding that \r\nsold in retail packing under a \r\nbrand name \r\n0402.9900 \r\n32. Yogurt, excluding that sold \r\n917[***] under a brand name \r\n918[Respective heading] \r\n                                           \r\n912 S. Nos. 17 to 20 and 24, 25 omitted by Finance Act, 2021. \r\n913 Serial number 21 omitted by Finance Act, 2024. \r\n914 Serial number(s) 22, 23 and 33 omitted by Finance (Supplementary) Act, 2022. \r\n915 New serial numbers 26 to 39 inserted by Finance Act, 2021. \r\n916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 \r\n918 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 170   \r\n \r\n[33. ***] omitted  \r\n34. Butter, excluding that sold  \r\n932[***] under a brand name \r\n0405.1000 \r\n35. Desi ghee, excluding that sold  \r\n932[***] under a brand name \r\n0405.9000 \r\n36. Cheese, excluding that sold  \r\n932[***] under a brand name \r\n0406.1010 \r\n37. Processed cheese not grated or \r\npowdered, excluding that sold  \r\n932[***] under a brand name \r\n0406.3000 \r\n[38. ***] omitted919  \r\n39. Products of meat or meat offal \r\nexcluding sold  920[***] under a \r\nbrand name or trademark \r\n1602.3200, 1602.3900, \r\n1602.5000, 1604.1100, \r\n1604.1200, 1604.1300, \r\n1604.1400, 1604.1500, \r\n1604.1600, 1604.1900, \r\n1604.2010, 1604.2020 \r\nand 1604.2090] \r\n921[40 Live Animals and live poultry Respective headings \r\n41 Meat of bovine animals, sheep, \r\ngoat and uncooked poultry meat \r\nexcluding those sold  935[***] \r\nunder a brand name \r\nRespective headings \r\n42 Fish and crustaceans excluding \r\nthose sold  935[***] under a brand \r\nname \r\nRespective headings \r\n43 Live plants including bulbs, roots \r\nand the like \r\n0601.1010, 0601.1090, \r\n0601.2000, 0602.1000, \r\n0602.2000, 0602.3000, \r\n0602.4000, \r\n0602.9010 and \r\n0602.9090 \r\n44 Cereals other than rice, wheat, \r\nwheat and meslin flour \r\nRespective headings \r\n922[45 Edible vegetables including roots \r\nand tubers whether fresh, frozen \r\nor otherwise reserved (e.g. in \r\ncold storage) but excluding those \r\nbottled or canned. \r\nRespective heading]  \r\n46 Edible fruits  Respective headings \r\n47 Sugar cane 1212.9300 \r\n                                           \r\n919 Serial number 38 omitted by Finance (Supplementary) Act, 2022. \r\n920 Under serial number(s) 39, 41 and 42 words omitted by Finance Act, 2023 \r\n921 Serial number(s) 40 to 51 inserted by Finance (Supplementary) Act, 2022. \r\n922 Serial number 45 substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 171   \r\n \r\n48 Eggs including eggs for hatching  \r\n \r\n0407.1100, 0407.1900 \r\n0407.2100 and 0407.2900 \r\n \r\n49 Compost (non -commercial \r\nfertilizer) \r\nRespective headings \r\n50 Locally manufactured laptops, \r\ncomputers, notebooks whether or \r\nnot incorporating multimedia kit \r\nand personal computers \r\n8471.3010 and 8471.3020  \r\n51. Newspaper Respective headings \r\n923[52. Raw hides and skins  Respective headings \r\n53. Prepared food or foodstuff \r\nsupplied by Restaurants and \r\ncaterers  \r\nRespective heading \r\n54. All types of breads, nans and \r\nchapattis  \r\nRespective headings.] \r\n924[55. Single cylinder agriculture diesel \r\nengines (compression ignition \r\ninternal combustion piston \r\nengines) of 3 to 36 HP. \r\nRespective headings.] \r\n925[56. Milk excluding:  \r\n(i) that sold under a brand \r\nname; or  \r\n(ii) supplied by corporate \r\ndairy farms \r\n04.01 \r\n57. 926Iron and steel scrap \r\nexcluding:– \r\n \r\n(a) supplied by \r\nmanufacturer cum -exporter of \r\nrecycled copper, authorized \r\nunder Export Facilitation \r\nScheme, 2021 directly supplied \r\nto a registered steel melter \r\nsubject to such apportionment, \r\nconditions and restrictions as \r\nmay be specified by the Bo ard \r\nthrough a Sales Tax General \r\nOrder; and  \r\n \r\n(b) supplied directly by the \r\nimporter (verifiable from the \r\ngoods declaration form) to a \r\n7204.4100,  \r\n7204.3000, \r\n7204.4990.] \r\n                                           \r\n923 New serial number(s) 52 to 54 added by Finance Act, 2022. \r\n924 New serial number 55 added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n925 Serial number(s) 56 and 57 added by Finance Act, 2024. \r\n926 Against S. No. 57, in column (2), substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 172   \r\n \r\nregistered steel melter subject to \r\nsuch apportionment, conditions \r\nand restrictions as may be \r\nspecified by the Board through a \r\nSales Tax General Order. \r\n \r\nNotes:-- \r\n \r\n1.  For the purpose of this Schedule, for entries against which classification of \r\nheadings or sub-headings has been specified, exemption shall be admissible on the \r\nbasis of description of goods as mentioned in column 2 of the Schedule Pakistan \r\nCustoms Tariff classification of headings is provided for ease of reference and \r\ncommodity classification purposes only. \r\n \r\n2.  For the purposes of determining classification of any goods,  the general \r\nrules for interpretation of the First Schedule to the Customs Act, 1969 (IV of 1969) \r\nand Explanatory Notes to the Harmonized Commodity Description and Coding \r\nSystem (relevant version) as amended from time to time shall be considered \r\nauthentic source of interpretation. \r\n \r\n3.  For the purposes of exemption of sales tax under serial numbers 46, 47, 49, \r\n50, 51, 52, 53, 56, 57, 59, 60 and 62 of this Schedule, the definitions, restrictions, \r\nlimitations, conditions and procedures and all the provisions of Chapter 99 of the \r\nFirst Schedule to the Customs Act, 1969 (IV of 1969), for the purposes of applying \r\nzero-rate of customs duty shall, mutatis mutandis, apply and shall be deemed and \r\nconstrued to be part of this Schedule. \r\n \r\n--------- \r\n \r\n927[TABLE-3 \r\n \r\nThe plant, machinery, equipment and apparatus, including capital goods, \r\nspecified in column (2) of the Annexure below, falling under the HS Codes \r\nspecified in column (3) of that Annexure, shall be exempt from the whole of Sales \r\ntax, subject to the following conditions, besides the conditions specified in column \r\n(4) of the Annexure, namely:-  \r\n \r\n(i) The imported goods as are not listed in the locally manufactured \r\nitems, notified through a Customs General Order issued by the Board \r\nfrom time to time or, as the case may be, certified as such by the \r\nEngineering Development Board. \r\n \r\n(ii) except for S. No. 9, 14, 928[14A and 15] of the Annexure, the Chief \r\nExecutive, or the person next in hierarchy duly authorized by the \r\n                                           \r\n927Inserted by Finance Act, 2014 \r\n928 The figure and words inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 173   \r\n \r\nChief Executive or Head of the importing company shall certify in \r\nthe prescribed manner and format as per Annex-A that the imported \r\nitems are the company’s bona fide requirement. He shall furnish all \r\nrelevant information online to Pakistan Customs Computer ized \r\nSystem against a specific user ID and password obtained under \r\nsection 155D of the Customs Act, 1969. In already computerized \r\nCollectorates or Customs stations where the Pakistan Customs \r\nComputerized System is not operational, the Project Director or any \r\nother person authorized by the Collector in this behalf shall enter the \r\nrequisite information in the Pakistan Customs Computerized System \r\non daily basis, whereas entry of the data obtained from the customs \r\nstations which have not yet been computerized s hall be made on \r\nweekly basis; and \r\n \r\n(iii) in case of partial shipments of machinery and equipment for setting \r\nup a plant, the importer shall, at the time of arrival of first partial \r\nshipment, furnish complete details of the machinery, equipment and \r\ncomponents required for the complete plant, duly supported by the \r\ncontract, layout plan and drawings: \r\n \r\n Explanation.- For the purpose of Table -3, capital goods mean any \r\nplant, machinery, equipment, spares  and accessories, classified in \r\nChapters 84, 85 or any other chapter of the Pakistan Customs Tariff, \r\nrequired for- \r\n \r\n(a) the manufacture or production of any goods and includes \r\nrefractory bricks and materials required for setting up a furnace, \r\ncatalysts, machine tools, packaging machinery and equipment, \r\nrefrigeration equipment, power generating sets and equipment, \r\ninstruments for testing, research and development, quality \r\ncontrol, pollution control and the like; or \r\n \r\n(b) used in mining, agriculture, fisheries, animal husbandry, \r\nfloriculture, horticulture, livestock, dairy and poultry industry. \r\n    \r\n929[ANNEXURE \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n930[1. ***] omitted   \r\n2 & \r\n2A \r\n***] omitted   \r\n3.  ***] omitted   \r\n                                           \r\n929 Inserted by Finance Act, 2014. \r\n930 Serial number(s) 1 to 9 and 11 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 174   \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n4.  ***] omitted   \r\n5.  ***] omitted   \r\n6.  ***] omitted   \r\n7. ***] omitted   \r\n8. ***] omitted   \r\n9. ***] omitted   \r\n93110\r\n. \r\n***] omitted \r\n  \r\n11. ***] omitted]   \r\n12. Machinery, equipment and \r\nother project related items \r\nincluding capital goods, \r\nfor setting up of hotels, \r\npower generation plants, \r\nwater treatment plants and \r\nother infrastructure related \r\nprojects located in an area \r\nof 30 km around the zero \r\npoint in Gwadar.  \r\n  \r\nRespective \r\nHeadings \r\n1. The Division dealing \r\nwith the subject matter \r\nof Industries shall \r\ncertify in the prescribed \r\nmanner and format as \r\nper Annex -B that the \r\nimported goods are \r\nbonafide project \r\nrequirement. The \r\nauthorized officer of the \r\nMinistry shall furn ish \r\nall relevant information \r\nonline to Pakistan \r\nCustoms Computerized \r\nSystem against a \r\nspecific user ID and \r\npassword obtained \r\nunder section 155D of \r\nthe Customs Act, 1969. \r\n2.  The goods shall not \r\nbe sold or otherwise \r\ndisposed of without \r\nprior approval of the  \r\nFBR and payment of \r\ncustoms duties and \r\ntaxes leviable at the \r\ntime of import. \r\n                                           \r\n931 Serial number 10 omitted by Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 175   \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n932[1\r\n3. \r\n***] omitted   \r\n14. ***] omitted   \r\n14A ***] omitted   \r\n[15& \r\n15A \r\n***] omitted   \r\n15B. ***] omitted   \r\n933[16 ***]   \r\n [17. ***] omitted   \r\n18. The following parts for \r\nassembling and \r\nmanufacturing of personal \r\ncomputers and laptops: \r\n If imported by \r\nmanufacturers and \r\nassemblers of \r\ncomputers and laptops, \r\nregistered with and \r\ncertified by \r\nEngineering \r\nDevelopment Board in \r\naccordance with quota \r\ndetermined by IOCO \r\n(i) Bare PCBs 8534.0000 \r\n(ii) Power Amplifier 8542.3300 \r\n(iii) Microprocessor/ \r\nControllers \r\n85.42 \r\n(iv) Equipment for SMT \r\nManufacturing \r\n8486.2000 \r\n(v) Laptop batteries  8506.5000 \r\n(vi) Adopters 8504.4020 \r\n(vii) Cooling fans 8414.5190 \r\n(viii) Heat sink 7616.9920 \r\n(ix) Hard Disk SSD 8471.7020 \r\n(x) RAM/ROMS 8471.7060 \r\nand \r\n8471.7090 \r\n(xi) System on \r\nChip/FPGA-IC \r\n85.42 \r\n(xii) LCD / LED Screen 8528.7211 \r\n(xiii) Motherboards 8534.0000 \r\n(xiv) power supply  84.73 \r\n(xv) Optical Drives 8471.7040 \r\n(xvi) External Ports  8536.2090 \r\n(xvii) Network cards  8517.6990 \r\n(xviii) Graphic cards 8471.5000 \r\n(xix) wireless cards 8517.6970 \r\n(xx) micro phone 8518.3000 \r\n                                           \r\n932 Serial number(s) 13 to 15B and 17 omitted by Finance (Supplementary) Act, 2022. \r\n933 S.No. 16 and entries relating thereto omitted by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 176   \r\n \r\n(xxi) Trackpad 8471.6020 \r\n19. Plant and machinery, \r\nexcept the items listed \r\nunder Chapter 87 of the \r\nPakistan Customs Tariff, \r\nimported for setting up of \r\na Special Economic Zone \r\n(SEZ) by zone developers \r\nand for installation in that \r\nzone by zone enterprises, \r\non one time basis as \r\nprescribed in the SEZ Act, \r\n2012 and rules thereunder \r\nsubject to such condition, \r\nlimitations and restriction \r\nas a Federal Board of \r\nRevenue may impose from \r\ntime to time.  \r\n9917(2) Nil]  \r\n934[20\r\n. \r\nPlant and machinery for \r\nthe assembly/ \r\nmanufacturing of electric \r\nvehicles \r\nRespective \r\nheading \r\nThe exemption shall be \r\nadmissible on one time \r\nbasis for setting up the \r\nnew assembly and/or \r\nmanufacturing facility \r\nof the vehicles and \r\nexpansion in the \r\nexisting units to the \r\nextent of electric \r\nvehicles specific plant \r\nand machinery, duly \r\napproved/ certified and \r\ndetermined by the \r\nEngineering \r\nDevelopment Board \r\n(EDB).] \r\n935[21 ***] omitted   \r\n936[22 1.Machinery, equipment \r\nand spares meant for \r\ninitial installation, \r\nbalancing, \r\nmodernization, \r\nreplacement or \r\nexpansion of projects \r\nfor power generation \r\nRespective \r\nHeadings \r\n(i) This concession \r\nshall also be \r\navailable to \r\nprimary \r\ncontractors of the \r\nproject upon \r\nfulfilment of the \r\nfollowing \r\n                                           \r\n934 New serial number 20 inserted by Finance Act, 2020. \r\n935 Serial number 21omitted by Finance (Supplementary) Act, 2022. \r\n936 New serial number 22 inserted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 177   \r\n \r\nthrough hydel, oil, \r\ngas, coal, nuclear and \r\nrenewable energy \r\nsources including \r\nunder construction \r\nprojects entered into \r\nan implementation \r\nagreement with the \r\nGovernment of \r\nPakistan prior to 15 th \r\nday of January, 2022.  \r\n2. Construction \r\nmachinery, equipment and \r\nspecialized vehicles, \r\nexcluding passenger \r\nvehicles, imported on \r\ntemporary basis as \r\nrequired for the \r\nconstruction of project. \r\nconditions, \r\nnamely:-  \r\n(a) the contractor shall \r\nsubmit a copy of the \r\ncontract or agreement \r\nunder which he intends \r\nto import the goods for \r\nthe project; \r\n(b) the Chief Executive \r\nor head of the \r\ncontracting company \r\nshall certify in the \r\nprescribed manner and  \r\nformat as per Annex-A \r\nthat the imported goods \r\nare the projects bona \r\nfide requirement; and  \r\n(c) the goods shall not \r\nbe sold or otherwise \r\ndisposed of without \r\nprior approval of the \r\nFBR on payment of \r\nsales tax leviable at the \r\ntime of import;  \r\n(ii) temporarily \r\nimported goods shall \r\nbe cleared against a \r\nsecurity in the form of \r\na post-dated cheque for \r\nthe differential amount \r\nbetween the statutory \r\nrate of sales tax and the \r\namount payable along \r\nwith an undertaking to \r\npay the sales tax at the \r\nstatutory rates in case \r\nsuch goods are not re -\r\nexported on conclusion \r\nof the project.] \r\n \r\n \r\n937[“Annex-A \r\nHeader Information \r\nNTN/FTN of Importer Regulatory Authority no. Name of Regulatory authority \r\n(1) (2) (3) \r\n                                           \r\n937 Annex-A substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 178   \r\n \r\nDetails of Input goods (to be filled by the chief executive \r\nof the importing company) \r\nGoods imported (Collectorate of import) \r\nHS Code \r\nDescription \r\nSpecs \r\nCustom Duty rate \r\n(applic-able) \r\nSales Tax rate \r\n(applicable) \r\nWHT \r\nQuantity \r\nUOM \r\nQuantity imported \r\nCollectorate \r\nCRN/ \r\nMach   No. \r\nDate of CRN/ \r\nMach. \r\nNo.  \r\n(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) \r\nCERTIFICATE.  It is certified that the description and quantity \r\nmentioned above are commensurate with the project requirement and \r\nthat the same are not manufactured locally.  It is further certified that \r\nthe above items shall not be used for any other purpose.    \r\n \r\nSignature of Chief Executive, or  \r\nthe person next in hierarchy duly \r\nauthorized by the Chief Executive \r\nName  ______________________ \r\nN.I.C. No. __________________________________ \r\n \r\nNOTE:- In case of clearance through Pakistan Customs \r\nComputerized System, the above information shall be furnished \r\nonline against a specific user I.D. and password obtained under \r\nsection 155D of the Customs Act, 1969. \r\nExplanation.–  \r\n   \r\nChief Executive means.– \r\n1. owner of the firm, in case of sole proprietorship; \r\nor \r\n2. partner of firm having major share, in case of \r\npartnership firm; or \r\n3. Director, in case of private limited company; or  \r\n4. Chief Executive Officer or the Managing \r\nDirector in case of limited company or \r\nmultinational organization; or   \r\n5. Principal Officer in case of a foreign company.] \r\n \r\n938[Annex-B \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No.  \r\n(1) (2) \r\n                                           \r\n938 Inserted by the Finance Act, 2014 \r\nSales Tax Act, 1990 \r\n \r\n 179   \r\n \r\nDetails of Input goods (to be filled by the \r\nauthorized officer of the Regulatory \r\nAuthority) \r\nGoods imported \r\n(Collectorate of import) \r\nHS Code \r\nDescripti\r\non \r\nSpecs \r\nCustom \r\nDuty rate \r\n(applicabl\r\ne) Sales Tax \r\nrate \r\n(applicabl\r\ne) \r\nWHT \r\nQuantity \r\n UOM \r\nQuantity \r\nimported \r\nCollector\r\nate \r\nCRN/Mac\r\nh. No. \r\nDate of \r\nCRN/ \r\nMach \r\nNo.  \r\n(3\r\n) \r\n(4) (5\r\n) \r\n(6) (7) (8\r\n) \r\n(\r\n9\r\n) \r\n(10\r\n) \r\n(11) (12) (13) (14) \r\n \r\nCERTIFICATE Before certifying the above-authorized officer of the Regulatory \r\nAuthority shall ensure that the goods are genuine and bona fide requirement of the \r\nproject and that the same are not manufactured locally. \r\n \r\nSignature ________________________ \r\nDesignation ________________________ \r\n \r\nNOTE:- In case of clearance through Pakistan Customs Computerized System, the \r\nabove information shall be furnished on line against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n939[Table-4 \r\n \r\nThe goods specified in column (2) of the Annexure below falling under the PCT \r\ncodes specified in column (3) of the said Annexure, when supplied within the limits \r\nof the Border Sustenance Markets, established in cooperation with Iran and \r\nAfghanistan, shall be exempted from the whole of the sales tax, subject to the \r\nfollowing conditions, namely:– \r\n \r\n(i) Such goods shall be supplied only within the limits of Border \r\nSustenance Markets established in cooperation with Iran and \r\nAfghanistan; \r\n(ii) If the goods, on which exemption under this Table has been availed, \r\nare brought outside the limits of such markets, sales tax shall be \r\ncharged on the value assessed on the goods declaration import or the \r\nfair market value, whichever is higher; \r\n(iii) Such items in case of import, shall be al lowed clearance by the \r\nCustoms Authorities subject to furnishing of bank guarantee equal \r\nto the amount of sales tax involved and the same shall be released \r\nafter presentation of consumption certificate issued by the \r\nCommissioner Inland Revenue having jurisdiction; \r\n                                           \r\n939 Table-4 added by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 180   \r\n \r\n(iv) The said exemption shall only be available to a person upon \r\nfurnishing proof of having a functional business premises located \r\nwithin limits of the Border Sustenance Markets; and  \r\n(v) Breach of any of the conditions specified herein shall attract relevant \r\nlegal provisions of this Act, besides recovery of the amount of sales \r\ntax alongwith default surcharge and penalties involved.  \r\n \r\n \r\n \r\nAnnexure \r\nS.No Description Heading Nos of the \r\nFirst Schedule to \r\nthe Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n1 Seed (Potatoes) 0701.1000 \r\n2 Tomatoes, fresh or chilled 0702.0000 \r\n3 Onions and shallots 0703.1000 \r\n4 Garlic 0703.2000 \r\n5 Cauliflowers cabbage  0704.9000 \r\n6 Carrots and turnips 0706.1000 \r\n7 Cucumbers and gherkins fresh or chilled 0707.0000 \r\n8 Peas (pisum sativum) 0708.1000 \r\n9 Beans (vigna spp., phaseolus spp.) 0708.2000 \r\n10 other leguminous vegetables 0708.9000 \r\n11 Peas (Pisum sativum) 0713.1000 \r\n12 Grams (Dry/Whole) 0713.2010 \r\n13 Dried leguminous vegetables 0713.2090, \r\n0713.9090 \r\n14 Beans of the species Vigna mungo (L.) \r\nHepper or Vigna radiata (L.) Wilczek \r\n0713.3100 \r\n15 Small red (Adzuki) beans (Phaseolus or \r\nVigna angularis) \r\n0713.3200 \r\n16 Kidney beans including white beans 0713.3300 \r\n17 Bambara – vigna subteranea or \r\nvaahdzeia subterrea \r\n0713.3400 \r\n18 Beans vigna unguiculata  0713.3500 \r\n19 Other 0713.3990 \r\n20 Lentils (Dry/Whole) 0713.4010 \r\nSales Tax Act, 1990 \r\n \r\n 181   \r\n \r\n21 Broad beans (Vicia faba var. major) and \r\nhorse beans (Vicia faba var. equina, \r\nVicia faba var. minor) \r\n0713.5000 \r\n22 Pigeon peas (cajanus cajan)  0713.6000 \r\n23 Vanilla (Neither crushed nor ground) 0905.1000 \r\n24 Cinnamon  0906.1100 \r\n25 Other (Cinnamon And Cinnamon Tree \r\nFlowers) \r\n0906.1900 \r\n26 Neither crushed nor ground (Cloves) 0907.1000 \r\n27 Crushed or ground (Cloves) 0907.2000 \r\n28 Neither Crushed nor ground (Nutmeg) 0908.1100 \r\n29 Crushed or ground (Nutmeg) 0908.1200 \r\n30 Neither crushed nor ground (Maze) 0908.2100 \r\n31 Crushed or ground (Maze) 0908.2200 \r\n32 Large (Cardammoms) 0908.3110 \r\n33 Small (Cardammoms) 0908.3120 \r\n34 Crushed or ground (Cardammoms) 0908.3200 \r\n35 Neither crushed nor ground (Coriander) 0909.2100 \r\n36 Crushed or ground (Coriander) 0909.2200 \r\n37 Neither crushed nor ground (Seeds of \r\nCumins) \r\n0909.3100 \r\n38 Crushed or ground (Seeds of Cumins) 0909.3200 \r\n39 Neither crushed nor ground (Seeds of  \r\nAnise, Badian, Caraway, Fennel etc) \r\n0909.6100 \r\n40 Crushed or ground (Seeds of Anise, \r\nBadian, Caraway, Fennel etc) \r\n0909.6200 \r\n41 Thyme; bay leaves 0910.9910 \r\n42 Barley (Seeds) 1003.1000, \r\n1003.9000 \r\n43 Sunflower seeds ,whether or not broken 1206.0000 \r\n44 Locust beans  1212.9200 \r\n45 Cereal straws and husks 1213.0000 \r\n46 Knives and cutting blades for paper and \r\npaper board \r\n8208.9010 \r\n47 Of a fat content, by weight, not \r\nexceeding 1 % (milk and cream) \r\n0401.1000 \r\n48 Of a fat content, by weight, exceeding 1 \r\n% but  not exceeding 6 % (milk and \r\ncream) \r\n0401.2000 \r\nSales Tax Act, 1990 \r\n \r\n 182   \r\n \r\n49 Of a fat content, by weight, exceeding 6 \r\n% but not exceeding 10% (Milk and \r\nCream) \r\n0401.4000 \r\n50 Of a fat content, by weight, exceeding \r\n10 % (Milk and Cream) \r\n0401.5000 \r\n51 Leeks and other alliaceous vegetables 0703.9000 \r\n52 Cauliflowers and headed broccoli 0704.1000 \r\n53 Brussels sprouts 0704.2000 \r\n54 Cabbage lettuce (head lettuce) 0705.1100 \r\n55 Lettuce 0705.1900 \r\n56 Chicory  0705.2100, \r\n0705.2900 \r\n57 Fruits of the genus Capsicum or of the \r\ngenus Pimenta \r\n0709.6000 \r\n58 Figs 0804.2000 \r\n59 Fresh (grapes) 0806.1000 \r\n60 Dried (Grapes) 0806.2000 \r\n61 Melons 0807.1100, \r\n0807.1900 \r\n62 Apples 0808.1000 \r\n63 Green Tea 0902.1000 \r\n64 Other Green Tea 0902.2000 \r\n65 Crushed or ground (Ginger) 0910.1200 \r\n66 Turmeric (curcuma) 0910.3000 \r\n67 Other (spice)  0910.9990 \r\n68 Lactose (Sugar ) 1702.1110 \r\n69 Sugar Syrup 1702.1120 \r\n70 Sugar Other  1702.1900 \r\n71 Caramel 1702.9020 \r\n72 Oil-cake and other solid residues, \r\nwhether or not ground or in the form of \r\npellets, resulting from the extraction of \r\nsoya bean oil. \r\n2304.0000 \r\n73 Other (animal feed) 2309.9000 \r\n74 For Sewing (Thread) 5204.2010 \r\n75 For embroidery (Thread) 5204.2020 \r\n76 Spades and shovels 8201.1000 \r\nSales Tax Act, 1990 \r\n \r\n 183   \r\n \r\n77 Tools for masons, watchmakers, miners \r\nand hand tools nes \r\n8205.5900 \r\n78 For kitchen appliances or for machines \r\nused by the food industry \r\n8208.3000 \r\n79 Other kitchen appliances 8208.9090 \r\n80 Yogurt 940[0403.2000] \r\n81 Other (Potatoes) 0701.9000 \r\n82 Sweet corn 0710.4000 \r\n83 Mixtures of vegetables  0710.9000 \r\n84 Fresh (Dates) 0804.1010 \r\n85 Dried (Dates) 0804.1020 \r\n86 Apricots 0809.1000 \r\n87 Sour cherries (Prunus cerasus) 0809.2100 \r\n88 Other (Apricots)  0809.2900 \r\n89 Peaches, including nectarines 0809.3000 \r\n90 Plums and sloes 0809.4000 \r\n91 Strawberries 0810.1000 \r\n92 Kiwi Fruit 0810.5000 \r\n93 Neither crushed nor ground (Ginger) 0910.1100 \r\n94 Wheat and Meslin(Other) 1001.1900 \r\n95 Wheat and Meslin (Other ) 1001.9900 \r\n96 Of Wheat (Flour) 1101.0010 \r\n97 Of Meslin 1101.0020 \r\n98 Vermacelli 1902.1920 \r\n99 Other (Packed Cake) 1905.9000 \r\n100 Homogenised perparations  2007.1000 \r\n101 Citrus Fruit  2007.9100 \r\n102 Other (jams) 2007.9900 \r\n103 Organic surface -active products and \r\npreparations for washing the skin, in the \r\nform of liquid or cream and put up for \r\nretail sale, whether or not containing \r\nsoap \r\n3401.3000 \r\n104 Preparations put up for retail sale 3402.2000 \r\n105 Other (washing preparations) 3402.2000 \r\n                                           \r\n940 Expression substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 184   \r\n \r\n106 Tableware and kitchenware of porcelain \r\nor china \r\n6911.1090 \r\n107 Household articles nes & toilet articles \r\nof porcelain or china \r\n6911.9000 \r\n108 Glassware for table or kitchen purposes \r\n(excl. glass having a linear c \r\n7013.4900 \r\n109 Glassware nes (other than that of 70.10 \r\nor 70.18) \r\n7013.9900 \r\n110 Spoons 8215.9910 \r\n111 Tableware articles not in sets and not \r\nplated with precious metal \r\n8215.9990 \r\n112 Bicycles and other cycles (including \r\ndelivery tricycles), not motorised  \r\n8712.0000 \r\n113 Vacuum flasks 9617.0010 \r\n114 Vacuum flasks/vacuum vessels \r\ncomplete w/cases; parts o/t glass inners \r\n(others) \r\n9617.0020.] \r\nSales Tax Act, 1990 \r\n \r\n 185   \r\n \r\nThe \r\n SEVENTH SCHEDULE \r\n941[***] \r\n \r\n942[The \r\nEIGHTH SCHEDULE \r\n[See clause (aa) of sub-section (2) of section 3] \r\n \r\nTable-1 \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n943[1. ***]    \r\n944[2. ***]    \r\n945[3. ***]    \r\n946[4. ***] omitted    \r\n[5. ***]    \r\n6. ***] omitted    \r\n7. ***] omitted    \r\n8. ***] omitted    \r\n9. ***] omitted    \r\n10. ***] omitted    \r\n11. ***] omitted    \r\n12. ***] omitted    \r\n947[13\r\n. \r\n***] omitted    \r\n [14. ***] omitted    \r\n                                           \r\n941 The seventh schedule omitted by the Finance Act, 1997 \r\n942 The eighth schedule inserted by the Finance Act, 2014 \r\n943 Serial numbers 1 and 5 omitted by Finance Act, 2021. \r\n944 Serial number 2 omitted by Finance Act, 2020. \r\n945 S. No. 3 and entries relating thereto omitted by Finance Act, 2015 \r\n946 Serial number(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022. \r\n947 Serial number(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 186   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n15. ***] omitted    \r\n16. ***] omitted    \r\n17. ***] omitted    \r\n948[18\r\n. \r\n***]    \r\n949[19\r\n. \r\n***]    \r\n20. ***] omitted    \r\n950[21\r\n. \r\n***]    \r\n951[22\r\n. \r\n***]    \r\n23. Second hand and \r\nworn clothing or \r\nfootwear \r\n \r\n6309.0000 5%  \r\n952[25\r\n. \r\n***]     \r\n26. ***] omitted    \r\n27 ***] omitted    \r\n28 ***] omitted    \r\n29 ***] omitted    \r\n30 ***] omitted    \r\n953[31\r\n. \r\n[..........]] omitted    \r\n954[32\r\n. \r\n[***] omitted    \r\n2[33. [..........]] omitted    \r\n34. ***] omitted    \r\n    \r\n                                           \r\n948 Serial number 18 and entries relating thereto is omitted through Finance Act, 2019. \r\n949 Serial number 19 omitted by Finance Act, 2021. \r\n950 Serial number 21 and entries relating thereto is omitted through Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 187   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n955[3\r\n5 to \r\n42]. \r\n[..........]] omitted    \r\n43. Natural gas  Respective \r\nheading \r\n956[5%] If supplied to \r\nfertilizer plants for \r\nuse as feed stock in \r\nmanufacturing of \r\nfertilizer \r\n44. Phosphoric acid 2809.2010 5% If imported by \r\nfertilizer company \r\nfor manufacturing of \r\nDAP \r\n95745\r\n. \r\n***] omitted    \r\n46. ***] omitted    \r\n47. Locally produced \r\ncoal \r\n27.01 Rs. \r\n958[700] \r\nper \r\nmetric \r\ntonne or \r\n959[18%] \r\nad \r\nvalorem, \r\nwhichev\r\ner is \r\nhigher \r\nNil \r\n960[4\r\n8 & \r\n49 \r\n[..........]] omitted    \r\n961[5\r\n0. \r\n***]    \r\n[51. ***]    \r\n                                           \r\n955 S.No(s) 33 & 35 to 42 omitted by Finance Act, 2018. \r\n956 For the figure “10” the figure “5” substituted through Finance Act, 2018. \r\n957 Serial number(s) 45 and 46 omitted by Finance (Supplementary) Act, 2022 \r\n958 Expression substituted by Finance Act, 2022. \r\n959 Expression substituted by Finance (Supplementary) Act, 2023. \r\n960 S.No(s) 48 & 49 omitted by Finance Act, 2018. \r\n961 S.No(s) 50 to 51 omitted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 188   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n962[5\r\n2. \r\n***]    \r\n53. *** 963[Omitted]    \r\n96454\r\n. \r\n***] omitted    \r\n55. ***] omitted    \r\n56. Potassium Chlorate \r\n(KCLO3) \r\nRespective \r\nheadings \r\n965[18%] \r\nalongwit\r\nh rupees \r\n966[60] \r\nper \r\nkilogram \r\nImport and supply \r\nthereof. Provided \r\nthat rate of rupees \r\n967[60] per kilogram \r\nshall not apply on \r\nimports made by and \r\nsupplies made to \r\norganizations under \r\nthe control of \r\nMinistry of Defence \r\nProduction.  \r\n57. Rock phosphate Respective \r\nheadings \r\n10% If imported by \r\nfertilizer \r\nmanufacturers for \r\nuse in the \r\nmanufacturing of \r\nfertilizers. \r\n968[5\r\n8. \r\n***]    \r\n[59. ***] omitted    \r\n969[6\r\n0. \r\n***] omitted    \r\n61. ***] omitted    \r\n62. ***] omitted    \r\n63. ***] omitted    \r\n64. ***] omitted    \r\n                                           \r\n962 Serial number 52 omitted by Finance Act, 2022. \r\n963 Serial number 53 omitted by Finance Act, 2025. \r\n964 Serial number(s) 54, 55, 59 and 61 to 64 omitted by Finance (Supplementary) Act, 2022 \r\n965 Expression substituted by Finance (Supplementary) Act, 2023. \r\n966 The figure substituted by Finance Act, 2022. \r\n967 The figure substituted by Finance Act, 2022. \r\n968 S.No. 58 omitted by Finance Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n970[6\r\n5. \r\n***]    \r\n97166\r\n. \r\n***]    \r\n \r\n972[6\r\n6A \r\n***] omitted    \r\n66B ***] omitted    \r\n67. ***]    \r\n68. ***] omitted    \r\n69. ***] omitted    \r\n973[7\r\n0. \r\nFollowing locally \r\nmanufactured \r\nelectric vehicles \r\nRespective \r\nHeading \r\n1%  \r\nLocal supplies only] \r\n(i) Road \r\nTractors for semi -\r\ntrailers (Electric \r\nPrime Movers) \r\n \r\n(ii) Electric \r\nBuses \r\n(iii) Three \r\nWheeler Electric \r\nRickshaw \r\n(iv) Three \r\nWheeler Electric \r\nLoader \r\n(v) Electric \r\nTrucks  \r\n(vi) Electric \r\nMotorcycle \r\n974[7\r\n1. \r\nFollowing locally \r\nmanufactured or \r\nassembled electric \r\nRespective \r\nheading \r\n1% If supplied locally \r\n                                           \r\n970 Serial numbers 65 and 67 omitted by Finance Act, 2021. \r\n971 S.No. 58 omitted by Finance Act, 2024. \r\n972 Serial number(s) 66A, 66B and 68, 69 omitted by Finance (Supplementary) Act, 2022 \r\n973 Serial number 70 substituted by Finance (Supplementary) Act, 2022 \r\n974 New serial numbers 71 to 74 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 190   \r\n \r\nvehicles (4 wheelers) \r\ntill 30th June, 2026: \r\n(i) Small cars/ \r\nSUVs with 50 Kwh \r\nbattery or below; and  \r\n(ii) Light \r\ncommercial vehicles \r\n(LCVs) with 150 kwh \r\nbattery or below \r\n72. *** 975[Omitted]    \r\n976[7\r\n3. \r\nLocally \r\nmanufactured Hybrid \r\nelectric vehicle 977[till \r\n30th June, 2026]: \r\n(a) Upto 1800 cc \r\n(b) From 1801 cc to \r\n2500 cc \r\n \r\n \r\n \r\n \r\n \r\n87.03 \r\n87.03 \r\n \r\n \r\n \r\n \r\n \r\n8.5%. \r\n12.75% \r\n \r\n74. Goods supplied from \r\ntax-exempt areas of \r\nerstwhile \r\nFATA/PATA to the \r\ntaxable areas \r\nRespective \r\nheadings \r\n16%.]  \r\n978[7\r\n5 \r\n***]    \r\n979[7\r\n6 \r\n***] omitted    \r\n980[7\r\n7 \r\nImported personal \r\ncomputers and \r\nLaptop computers, \r\nnotebooks whether or \r\nnot incorporating \r\nmultimedia kit \r\n8471.3020 \r\nand \r\n8471.3010  \r\n10%  \r\n981[7\r\n8. \r\nSupply of locally \r\nmanufactured articles \r\nof jewellery, or parts \r\nthereof, of precious \r\nmetal or of metal clad \r\nwith precious metal. \r\n71.13 3%  No input tax shall be \r\nadjusted \r\n79. Electric vehicle in \r\nCBU condition of 50 \r\nkwh battery or below \r\n8703.8090 12.5%  \r\n                                           \r\n975 Serial number 72 omitted by Finance Act, 2025. \r\n976 Serial number 73 substituted by Finance (Supplementary) Act, 2022 \r\n977 Expression inserted by Finance Act, 2024. \r\n978 Serial number 75 omitted by Finance Act, 2022. \r\n979 Serial number 76 omitted by Finance (Supplementary) Act, 2022 \r\n980 Serial number 77 substituted by Finance Act, 2024. \r\n981 New serial number(s) 78 to 82 added by Finance Act, 2022 \r\nSales Tax Act, 1990 \r\n \r\n 191   \r\n \r\n80. EV transport buses of \r\n25 seats  or more in \r\nCBU condition \r\nRespective \r\nheading \r\n1%  \r\n982[8\r\n1. \r\nSubstances registered \r\nas drugs under the \r\nDrugs Act, 1976 \r\n(XXXI of 1976) \r\n983[***] \r\nRespective \r\nheading \r\n1%  Subject to the \r\nconditions that:  \r\n(i) Tax charged and \r\ndeposited by the \r\nmanufacturer or \r\nimporter, as the case \r\nmay be, shall be \r\nfinal discharge of tax \r\nin the supply chain  \r\n(ii) No input tax \r\nshall be adjusted in \r\nthe supply chain. \r\n82. Raw materials for the \r\nbasic manufacture of \r\npharmaceutical active \r\ningredients and for \r\nmanufacture of \r\npharmaceutical \r\nproducts, provided \r\nthat in case of import, \r\nonly such raw \r\nmaterials shall be \r\nentitled to reduced \r\nrate as specified in \r\ncolumn (4) which are \r\nliable to customs duty \r\nnot exceeding eleven \r\nper cent ad valorem , \r\neither under the First \r\nSchedule or Fifth \r\nSchedule to the \r\nCustoms Act, 1969 \r\n(IV of 1969) or under \r\na notification issued \r\nunder section 19 \r\nthereof. \r\nRespective \r\nheading \r\n1% Subject to the \r\nconditions that: (i) \r\nDRAP shall certify \r\nitem-wise \r\nrequirement of \r\nmanufacturers of \r\ndrugs and APIs and \r\nin case of import \r\nshall furnish all \r\nrelevant information \r\nto Pakistan Customs \r\nComputerized \r\nSystem; and (ii) No \r\ninput tax shall be \r\nadjusted in the \r\nsupply chain.] \r\n984[8\r\n3 \r\nDAP Respective \r\nheadings \r\n5% Subject to the \r\ncondition that no \r\nrefund of excessive \r\ninput tax, if any, \r\nshall be admissible.] \r\n                                           \r\n982 Serial numbers 81 & 82 substituted by Finance Act, 2023 \r\n983 Expression omitted by Finance Act, 2024. \r\n984 New serial number added by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 192   \r\n \r\n98584\r\n. \r\n(i) Colors in sets 3213.1000   \r\n(ii) Writing, drawing \r\nand marking inks \r\n3215.9010 \r\nand \r\n3215.9090 \r\n10% \r\n(iii) Erasers 4016.9210 \r\nand \r\n4016.9290 \r\n(iv) Pencil sharpeners 8214.1000 \r\n(v) other drawing, \r\nmarking out or \r\nmathematical \r\ncalculating \r\ninstruments \r\n(geometry box) \r\n9017.2000 \r\n(vi) Pens, ball pens, \r\nmarkers and porous \r\ntipped pens \r\n96.08 \r\n(vii) Pencils \r\nincluding color \r\npencils \r\n96.09 \r\n85. Oil cake and other \r\nsolid residue \r\n2306.1000 10%  \r\n86. Tractors 8701.9220 \r\nand \r\n8701.9320 \r\n10%  \r\n87. Local supply of \r\nvermicillies, sheer \r\nmal, bun and rusk \r\nexcluding those sold \r\nin bakeries, and sweet \r\nshops falling in the \r\ncategory of Tier -1 \r\nretailers. \r\nRespective \r\nheadings \r\n10%  \r\n88. Local supply of \r\npoultry feed, cattle \r\nfeed, sunflower seed \r\nmeal, rape seed meal \r\nand canola seed meal \r\n2306.3000, \r\n2306.4900 \r\nand \r\nrespective \r\nheadings \r\n10%  \r\n986 \r\n[89. \r\n(i) imports of plant, \r\nmachinery, and \r\nequipment for \r\ninstallation in the \r\ntribal areas, and \r\nimport of \r\nRespective \r\nheading \r\n10% \r\n(for 2025-\r\n26) \r\n \r\n12% \r\n \r\n                                           \r\n985 Serial number(s) 84 to 88 inserted by Finance Act, 2024. \r\n986 Serial number 89 and 90 entries relating thereto inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 193   \r\n \r\nindustrial inputs \r\nby industries \r\nlocated in the \r\ntribal areas, as \r\ndefined in the \r\nConstitution of \r\nthe Islamic \r\nRepublic of \r\nPakistan; and  \r\n(ii) and supplies \r\nwithin the tribal \r\nareas \r\n \r\nProvided that, in \r\ncase of imports, \r\nthe same shall be \r\nallowed \r\nclearance by the \r\nCustoms \r\nauthorities in \r\naccordance with \r\nquota determined \r\nby IOCO. \r\n \r\nProvided further \r\nthat if plant, \r\nmachinery and \r\nequipment, on \r\nwhich reduced \r\nrate is availed \r\nunder this serial \r\nnumber, is \r\ntransferred or \r\nsupplied outside \r\nthe tribal areas, \r\nthe differential \r\namount of tax \r\nshall be paid at \r\napplicable rate.  \r\n(for 2026-\r\n27) \r\n \r\n14% \r\n(for 2027-\r\n28) \r\n \r\n \r\n16% \r\n(for 2028-\r\n29) \r\n \r\n90. Photovoltaic cells \r\nwhether or not \r\nassembled in modules \r\nor made up into \r\npanels \r\n8541.4200 \r\nand \r\n8541.4300 \r\n10%.”; \r\nand  \r\n \r\n \r\nSales Tax Act, 1990 \r\n \r\n 194   \r\n \r\n987[Table-2 ***] \r\n \r\nAnnex-A \r\n \r\nHeader Information \r\nNTN/FTN of \r\nImporter \r\nRegulatory authority no. Name of Regulatory authority \r\n           (1)                                                   (2) (3) \r\nDetails of Input goods (to be filled by the chief \r\nexecutive of the importing company) \r\nGoods imported (Collectorate \r\nof import) \r\nHS Code \r\nDescripti\r\non \r\nSpecs \r\nCustom \r\nDuty rate \r\n(applic-\r\nable) \r\nSales Tax \r\nrate \r\n(applicabl\r\ne) \r\nWHT \r\nQuantity \r\nUOM \r\nQuantity \r\nimported \r\nCollector\r\nate \r\nCRN/ \r\nMach   \r\nNo. \r\nDate of \r\nCRN/ \r\nMach. \r\nNo.  \r\n(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) \r\n \r\nCERTIFICATE.  It is certified that the description and quantity mentioned above \r\nare commensurate with the project requirement and that the same are not \r\nmanufactured locally.  It is further certified that the above items shall not be used \r\nfor any other purpose. \r\n \r\n \r\nSignature of Chief Executive, or  \r\nthe person next in hierarchy duly \r\nauthorized by the Chief Executive \r\nName ______________________ \r\nN.I.C. No. __________________________________ \r\n \r\nNOTE:-- In case of clearance through Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n Explanation.— \r\n \r\nChief Executive means.— \r\n \r\n1. owner of the firm, in case of sole proprietorship; or \r\n2. partner of firm having major share, in case of partnership firm; or \r\n3. Chief Executive Officer or the Managing Director in case of limited \r\ncompany or multinational organization; or   \r\n4. Principal Officer in case of a foreign company. \r\n \r\n-------------- \r\nAnnex-B \r\n                                           \r\n987 Table -2 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 195   \r\n \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No.  \r\n(1) (2) \r\nDetails of Input goods (to be filled by the \r\nauthorized officer of the Regulatory Authority) \r\nGoods imported \r\n(Collectorate of import) \r\nHS Code \r\nDescripti\r\non \r\nSpecs \r\nCustom \r\nDuty rate \r\n(applicabl\r\ne) Sales Tax \r\nrate \r\n(applicabl\r\ne) \r\nWHT \r\nQuantity \r\n UOM \r\nQuantity \r\nimported \r\nCollector\r\nate \r\nCRN/Mac\r\nh. No. \r\nDate of \r\nCRN/ \r\nMach \r\nNo.  \r\n(3\r\n) (4) (5) (6) (7) (8\r\n) \r\n(9\r\n) (10) (11) (1\r\n2) \r\n(1\r\n3) (14) \r\n \r\nCERTIFICATE.  Before certifying the above-authorized officer of the Regulatory \r\nAuthority shall ensure that the goods are genuine and bona fide requirement of the \r\nproject and that the same are not manufactured locally. \r\nSignature ________________________ \r\nDesignation  ________________________ \r\n \r\nNOTE:-- In case of clearance through Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n------------- \r\nSales Tax Act, 1990 \r\n \r\n 196   \r\n \r\n988[The \r\nNINTH SCHEDULE \r\n[See sub-section (3B) of section 3] \r\n \r\n989[Table-I \r\nSales Tax on supply (payable at the time of supply by CMOs): \r\nS. No. Description / Specification of \r\nGoods \r\nSales tax on supply \r\n(payable at the time of \r\nsupply by CMOs) \r\n(1) (2) (3) \r\n1. Subscriber Identification  \r\nModule (SIM) Cards \r\nRs. 250 \r\n \r\n \r\n 990[Provided that the provisions of Table -I shall not be applicable from 1 st \r\nJuly, 2020 onwards. \r\n \r\n Explanation.– For removal of doubt, it is clarified that the above \r\namendment in law shall not prejudicially affect, the Board’s stance or \r\nposition in pending cases on the issue of chargeability of sales tax on SIM \r\ncards before any court of law.] \r\n      \r\n  \r\n                                           \r\n988 The Ninth Schedule added by the Finance Act, 2015   \r\n989 Table-I, Table-II and conditions substituted by Finance Act, 2020. \r\n990 Proviso and Explanation to Table-1 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 197   \r\n \r\n991[Table-II \r\nCellular mobile phones in CKD/CBU form: \r\nS. \r\nNo. \r\nDescription / \r\nSpecification of \r\nGoods \r\nSales tax on \r\nCBUs at  the \r\ntime of import \r\nor registration  \r\n(IMEI number \r\nby CMOs) \r\nSales tax on \r\nimport in \r\nCKD/SKD \r\ncondition \r\nSales tax on supply \r\nof locally \r\nmanufactured \r\nmobile phones in \r\nCBU condition in \r\naddition to tax \r\nunder column (4) \r\n(1) (2) (3) (4) (5) \r\n1. Cellular mobile \r\nphones or satellite \r\nphones to be charged \r\non the basis of \r\nimport value per set, \r\nor equivalent value \r\nin rupees in case of \r\nsupply by the \r\nmanufacturer, at the \r\nrate as indicated \r\nagainst each \r\ncategory:-- \r\n   \r\n A. Not exceeding \r\nUS$ 500 \r\n18% ad \r\nvalorem \r\n18% ad \r\nvalorem \r\n18% ad valorem \r\n B. exceeding US$ \r\n500 \r\n25% ad \r\nvalorem \r\n18% ad \r\nvalorem \r\n18% ad valorem \r\n \r\n \r\nLIABILITY, PROCEDURE AND CONDITIONS \r\n \r\n[(i) The liability to pay the tax on the goods specified in this Schedule shall be– \r\n (a) in case of the goods specified in Table -I, of the Cellular Mobile \r\nOperator (CMO); \r\n (b) in case of goods specified in columns (3) and (4) of Table -II, of the \r\nimporter; and  \r\n (c) in case of goods specified in column (5) of Table -II, of the local \r\nmanufacturers of the goods. \r\n(ii) The time of payment of tax due under this Schedule shall be the same as \r\nspecified in section 6; \r\n \r\n992[(iii), (iv) and (v).] \r\n \r\n \r\n                                           \r\n991 Table-II substituted by Finance Act, 2024. \r\n992 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 198   \r\n \r\n \r\n993[The \r\nTENTH SCHEDULE \r\n[See sub-section (1B) of section 3] \r\n \r\n994[(1)]The tax on bricks, falling in PCT heading 995[6901.0000], shall be \r\npaid on fixed basis, 996[ ] at the rates specified in Table below:– \r\n \r\nTABLE \r\n \r\nS. \r\nNo. \r\nRegion or area Tax \r\npayable \r\nper month \r\n(1) (2) (3) \r\n1. Lahore, Rawalpindi and Islamabad districts Rs. 12,500 \r\n2. Attock, Chakwal, Jehlum, Mandi \r\nBahauddin, Sargodha, Gujrat, Sialkot, \r\nNarowal, Gujranwala, Hafizabad, \r\nSheikhupura, Kasur, Nankana Sahib, \r\nChiniot, Faisalabad, Jhang, Toba Tek Singh, \r\nOkara and Sahiwal districts \r\nRs. 10,000 \r\n3. Khushab, Mianwali, Bhakar, Layyah, \r\nMuzaffarghar, Dera Ghazi Khan, Rajanpu r, \r\nMultan, Lodhran, Khanewal, Vehari, \r\nBahawalpur, Pakpattan, Bahawalnagar, \r\nRahim Yar Khan districts; and Sindh, \r\nKhyber-Pakhtunkhwa and Baluchistan \r\nprovinces \r\nRs. 7,500 \r\n \r\n                                           \r\n993 The new Tenth Schedule, the Eleventh Schedule and the Twelfth Schedule added through Finance Act, 2019. \r\n994 Existing paragraph renumbered as paragraph (1) by Finance Act, 2020. \r\n995 PCT heading “6901.1000” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n996 Expression “on monthly return,” Omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\nSales Tax Act, 1990 \r\n \r\n 199   \r\n \r\n997[(2) Tax on cement or concrete blocks falling in PCT heading 6810.1100, shall \r\nbe charged on fixed basis as per the following Table, namely:- \r\n \r\nTABLE \r\nS. No. Item Tax \r\n(1) (2) (3) \r\n1. Paver Rs. 2 per sq.ft \r\n2. Hollow block \r\n(volume less than 1 cubic feet) \r\nRs. 3 per piece \r\n3. Solid block \r\n(volume less than 1 cubic feet) \r\nRs. 3 per piece \r\n4. Kerb Stone \r\n(volume less than 1 cubic feet) \r\nRs. 5 per piece \r\n5. Kerb stone \r\n(volume greater than 1 cubic \r\nfeet) \r\nRs. 10 per piece]  \r\n \r\nNote: No input tax adjustment shall be allowed against the tax paid under this \r\nSchedule.] \r\n \r\n                                           \r\n997 New paragraph (2) and its Table along with Note inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 200   \r\n \r\n \r\n998[The \r\nELEVENTH SCHEDULE \r\n[See sub-section (7) 999and (7A) of section 3] \r\n \r\nTABLE  \r\nThe rates for withholding or deduction by the withholding agents 1000[are \r\nspecified as below provided that withholding of tax under this Schedule \r\nshall not be applicable to the goods and supplies specified vide clauses \r\n1001[***] after the Table]                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nRate or extent of \r\ndeduction \r\n(1) (2) (3) (4) \r\n1. (a) Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic sector organizations \r\n(b) Companies as defined \r\nin the Income Tax \r\nOrdinance, 2001 (XLIX of \r\n2001) \r\n1002[Active \r\nTaxpayers] \r\n1/5th of Sales Tax as shown \r\non invoice \r\n2. (a) Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic sector organizations \r\n \r\n(b) Companies as defined \r\nin the Income Tax \r\nOrdinance, 2001 (XLIX of \r\n2001) \r\n2[Active \r\nTaxpayer] \r\nregistered as a \r\nwholesaler, \r\ndealer or \r\ndistributor \r\n1/10th of Sales Tax as \r\nshown on invoice \r\n3. Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic sector organizations \r\n2[persons \r\nother than \r\nActive \r\nTaxpayers] \r\nWhole of the tax involved \r\nor as  applicable to \r\nsupplies on the basis of \r\ngross value of supplies \r\n4. Companies as defined in \r\nthe Income Tax \r\nOrdinance, 2001 (XLIX of \r\n2001) 1003[excluding \r\ncompanies exporting \r\nsurgical instruments] \r\n2[persons \r\nother than \r\nActive \r\nTaxpayers] \r\n5% of gross value of \r\nsupplies \r\n                                           \r\n998 Eleventh Schedule inserted by Finance Act, 2019. \r\n999 After the expression “(7)”, the expression “and (7A)” inserted by Finance Act, 2025. \r\n1000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nRate or extent of \r\ndeduction \r\n(1) (2) (3) (4) \r\n5. Registered persons as \r\nrecipient of advertisement \r\nservices \r\nPerson \r\nproviding \r\nadvertisement \r\nservices \r\nWhole of sales tax \r\napplicable \r\n6. Registered persons \r\npurchasing cane molasses. \r\n2[persons \r\nother than \r\nActive \r\nTaxpayers] \r\nWhole of sales tax \r\napplicable. \r\n1004[7\r\n. \r\nRegistered persons \r\nmanufacturing lead \r\nbatteries  \r\nPersons \r\nsupplying any \r\nkind of lead \r\nunder chapter \r\n78 (PCT \r\nHeadings: \r\n7801.1000, \r\n7801.9100, \r\n7801.9900, \r\n7802.0000, \r\n78.03, \r\n7804.1100, \r\n7804.1900, \r\n7804.2000, \r\n78.05, \r\n7806.0010, \r\n7806.0020, \r\n7806.0090) or \r\nscrap batteries \r\nunder chapter \r\n85 (PCT \r\nHeadings: \r\n1005[Respective \r\nheadings] \r\n1006[80]% of the sales tax \r\napplicable”. \r\n1007 \r\n[8. \r\nPayment intermediaries \r\nand couriers in respect of \r\ndigitally ordered goods \r\nfrom within Pakistan. \r\nPersons \r\nsupplying \r\ndigitally \r\nordered goods \r\nfrom within \r\nPakistan \r\nthrough online \r\nmarket place, \r\n2% of gross value of \r\nsupplies.”. \r\n                                           \r\n1004 New serial numbers 7 and 8 inserted by Finance Act, 2021. \r\n1005 Words added by Finance Act, 2022. \r\n1006 Expression substituted by Finance Act, 2024. \r\n1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 202   \r\n \r\nwebsite, \r\nsoftware \r\napplications  \r\n10089. Registered persons \r\nmanufacturing cement \r\nPersons \r\nsupplying any \r\nkind of \r\ngypsum under \r\nchapter 25 \r\n(PCT headings \r\n2520.1010, \r\n2520.1020, \r\n2521.0000) or \r\nlimestone flux \r\nunder chapter \r\n25 (PCT \r\nheadings \r\n2520.1010, \r\n2520.1020, \r\n2521.0000) \r\n80% of the sales tax \r\napplicable \r\n10. Registered persons Persons \r\nsupplying any \r\nkind of coal \r\nunder chapter \r\n27 (PCT \r\nheadings \r\n2701.1100, \r\n2701.1200, \r\n2701.1900, \r\n2701.2000, \r\n2704.0010, \r\n2704.0020, \r\n2704.0090) \r\n80% of the sales tax  \r\napplicable \r\n11. Registered persons Persons \r\nsupplying any \r\nkind of waste \r\nof paper and \r\npaper board \r\n(Respective \r\nheadings) \r\n80% of the sales tax \r\napplicable \r\n                                           \r\n1008 New serial number(s) 9 to 13 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 203   \r\n \r\n12. Registered persons Persons \r\nsupplying any \r\nkind of plastic \r\nwaste \r\n(Respective \r\nheadings) \r\n80% of the sale s tax \r\napplicable \r\n13. Registered persons Persons \r\nsupplying \r\ncrush stone and \r\nsilica \r\n80% of the sales tax \r\napplicable \r\n    \r\n \r\n \r\n \r\n \r\n \r\n (i) Electrical energy; \r\n \r\n (ii) Natural Gas; \r\n \r\n (iii) Petroleum Products as supplied by petroleum production and \r\nexploration companies, oil refineries, oil marketing companies and \r\ndealers of motor spirit and high speed diesel; \r\n \r\n (iv) Vegetable ghee and cooking oil; \r\n \r\n (v) Telecommunication services; \r\n \r\n (vi) Goods specified in the Third Schedule to the Sales Tax Act, 1990; \r\n \r\n (vii) Supplies made by importers who paid value addition tax on such \r\ngoods at the time of import;  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 204   \r\n \r\n (viii) 1009[Supplies made by an Active Taxpayer as defined in the Sales Tax \r\nAct, 1990 to another registered person with the exception of supplies \r\nreferred to in S. Nos. 5, 7, 9, 10, 11, 12 and 13 of the Table]; and \r\n \r\n 1010[(ix) Supply of sand, stone, gravel/crush and clay to low cost housing \r\nschemes sponsored or approved by Naya Pakistan Housing and \r\nDevelopment Authority.] \r\n                                           \r\n1009 Clause (viii) substituted by Finance Act, 2024. \r\n1010 New clause (ix) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 205   \r\n \r\n1011[The \r\nTWELFTH SCHEDULE \r\n[See sub-section (2) of section 7A] \r\n \r\nTABLE  \r\n \r\nS. No. Goods or class of goods PCT \r\nHeading \r\nRate \r\n(1) (2) (3) (4) \r\n1. All imported goods \r\nsubject to exclusions as \r\nin conditions and \r\nprocedure given after the \r\nTable \r\nRespective \r\nHeading \r\n3% ad \r\nvalorem \r\n \r\n \r\n \r\nProcedure and conditions:– \r\n \r\n (1) The sales tax on account of minimum value addition as payable under \r\nthis Schedule (hereinafter referred to as value addition tax), shall be \r\nlevied and collected at import stage from the importers on all taxable \r\ngoods as are chargeable to tax under section 3 of the Act or any \r\nnotification issued thereunder at the rate specified in the Table in \r\naddition to the tax chargeable under section 3 of the Act or a \r\nnotification issued thereunder: \r\n \r\n (2) The value addition tax under this Schedule shall not be charged on,— \r\n \r\n 1012[(i) Raw materials and intermediary goods imported by a \r\nmanufacturer for in -house consumption  1013[excluding \r\ncompressor scrap (PCT heading 7204.4940), motor scrap (PCT \r\nheading 7204.49 90) and copper cable cutting scrap (PCT \r\nheading 7404.0090)] \r\n  \r\n (ii) The petroleum products falling in Chapter 27 of Pakistan \r\nCustoms Tariff as imported by a licensed Oil Marketing \r\nCompany for sale in the country; \r\n \r\n (iii) Registered service providers importing goods for their in-house \r\nbusiness use for furtherance of their taxable activity and not \r\nintended for further supply;   \r\n                                           \r\n1011 Twelfth Schedule inserted by Finance Act, 2019. \r\n1012 Clause (i) substituted by Finance Act, 2020. \r\n1013 Expression added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 206   \r\n \r\n \r\n (iv) Cellular mobile phones or satellite phones  1014[(PCT headings \r\n8517.1419, 8517.1430 and 8517.1390)]; \r\n \r\n (v) LNG / RLNG;  \r\n \r\n (vi) Second hand and worn clothing or footwear (PCT Heading \r\n6309.000); \r\n \r\n     (vii) Gold, in un-worked condition; 1015[***] \r\n (viii)Silver, in un-worked condition; \r\n           (ix)    1016[The goods as specified in the Third Schedule on which  \r\ntax is paid on retail price basis.1017[;and \r\n \r\n 1018[(x) plant, machinery and equipment falling in Chapters 84 and 85 \r\nof the First Schedule to the Customs Act, 1969 (IV of 1969), as \r\nare imported by a manufacturer for in-house installation or use. \r\n1019[(xi) Electric vehicles (4 wheelers) CK D kits for small \r\ncars/SUVs, with 50 kwh battery or below and LCVs with 150 \r\nkwh battery of below till 30th June, 2026;  \r\n(xii) Electric vehicles (4 wheelers) small cars/SUVs, with 50 kwh \r\nbattery or below and LCVs with 150 kwh battery of below in \r\nCBU condition till 30th June, 2026”;  \r\n(xiii) Electric vehicles (2 -3 wheelers and heavy commercial \r\nvehicles) in CBU condition till 30th June, 2025; and  \r\n(xiv) motor cars of cylinder capacity upto 850cc] \r\n \r\n \r\n(3) The value addition tax paid at import stage shall form part \r\nof input tax, and the importer shall deduct the same from \r\nthe output tax due for the tax period, subject to limitations \r\nand restrictions under the Act, for determining his net \r\nliability. The excess of input tax over output tax shall be \r\ncarried forwarded to the next tax period as provided in \r\nsection 10 of the Act. \r\n \r\n1020[“(4) The refund of excess input tax over output tax, which is \r\nattributable to tax paid under this Schedule, shall not be \r\n                                           \r\n1014 Expression inserted by Finance Act, 2024. \r\n1015 The word “and” omitted through Tax Laws (Amendment) Act, 2020, dated 30 -3-2020  \r\n1016 Clause (ix) inserted vide SRO 1321(I)/2019 dated 08th November, 2019. \r\n1017  The word “and” inserted by Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n1018 Clause  “(x)” inserted by Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n1019 New clauses inserted by Finance Act, 2021. \r\n1020 Clause (4) substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 the substituted clause read as under: \r\n “(4)  In no case, the refund of excess input tax over output tax, which is attributable  \r\n  to tax paid at import stage, shall be refunded to a registered person.”  \r\nSales Tax Act, 1990 \r\n \r\n 207   \r\n \r\nrefunded to a registered person in any case, except that as \r\nused for making of zero-rated supplies.”]  \r\n \r\n(5) The registered person, if also dealing in goods other than \r\nimported goods, shall be entitled to file refund claim of \r\nexcess carried forward input tax for a period as provided \r\nin section 10 or in a notification issued there under by the \r\nBoard after deducting the amount attributable to the tax \r\npaid at import stage i.e. sum of amounts paid during the \r\nclaim period and brought forward to claim period. Such  \r\ndeducted amount may be carried forward to subsequent \r\ntax period.] \r\n \r\n1021[THIRTEENTH SCHEDULE” \r\n(Minimum Production) \r\n[See sub-section (9AA) of section 3] \r\nMinimum production of steel products.— \r\n \r\nThe minimum production for steel products shall be determined as per \r\ncriterion specified against each in the Table below: \r\n \r\nTable \r\n \r\nS. \r\nNo. \r\nProduct Production criteria \r\n(1) (2) (3) \r\n1. Steel billets and ingots One metric ton per 700 kwh of \r\nelectricity consumed \r\n2. Steel bars and other re -\r\nrolled long profiles of steel \r\nOne metric ton per 110 kwh of \r\nelectricity consumed \r\n3. Ship plates and other re -\r\nrollable scrap \r\n85% of the weight of the vessel \r\nimported for breaking”; and \r\n \r\nProcedure and conditions:– \r\n \r\n(i) both actual and minimum production and the local supplies shall \r\nbe declared  in the monthly return. In case, the minimum \r\nproduction exceeds actual supplies for the month, the liability to \r\npay tax shall be discharged on the basis of minimum production: \r\nProvided that in case, in a subsequent month, the actual \r\nsupplies exceed the min imum production, the registered person \r\nshall be entitled to get adjustment of excess tax on account of \r\nexcess of minimum production over actual supplies: \r\nProvided further that in a full year, as per financial year \r\nof the company or registered person, or period starting from July \r\n                                           \r\n1021 New Thirteenth Schedule inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 208   \r\n \r\nto June of next year, in other cases, the tax actually paid shall not \r\nbe less than the liability determined on the basis of minimu m \r\nproduction for that year and in case of excess payment no refund \r\nshall be admissible: \r\nProvided also that in case of ship -breaking, the liability \r\nagainst minimum production, or actual supplies, whichever is \r\nhigher, shall be deposited on monthly basis on proportionate basis \r\ndepending upon the time required to break the vessel; \r\n \r\n(ii) the payment of tax on ship plates in aforesaid manner does not \r\nabsolve ship breakers of any tax liability in respect of items other \r\nthan ship plates obtained by ship-breaking; \r\n \r\n(iii) the melters and re -rollers employing self -generated power shall \r\ninstall a tamperproof meter for measuring their consumption. Such \r\nmeter shall be duly locked in room with keys in the custody of a \r\nnominee of the Commissioner Inland Revenue having \r\njurisdiction. The officers Inland Revenue having jurisdiction shall \r\nhave full access to such meter; \r\n \r\n \r\n(iv) the minimum production of industrial units employing both \r\ndistributed power and self -generated power shall be determined \r\non the basis of total electricity consumption.] \r\n \r\n********* \r\nPCPPI—4310(19) FBR—19-09-2019—2000.",
  "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive",
  "passages": [
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-0-1738:c947792c6003f15f5fffb95b4b4c135c1e708d89485b57d8ac91ec8e5e96a73f",
      "character_start": 0,
      "character_end": 1738,
      "utf8_byte_start": 0,
      "utf8_byte_end": 1978,
      "passage_sha256": "c947792c6003f15f5fffb95b4b4c135c1e708d89485b57d8ac91ec8e5e96a73f",
      "reader_fragment": "p-0-1738-c947792c6003f15f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-1738-3501:0cc7c42dbeb397ebad90d5ccf94b59ac05c5d56a699e2058703f14c04b5c599b",
      "character_start": 1738,
      "character_end": 3501,
      "utf8_byte_start": 1978,
      "utf8_byte_end": 3995,
      "passage_sha256": "0cc7c42dbeb397ebad90d5ccf94b59ac05c5d56a699e2058703f14c04b5c599b",
      "reader_fragment": "p-1738-3501-0cc7c42dbeb397eb"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-3501-5269:e3ca7d33adcb0708820ed7181aabe36da6ab3af85a04bc7b50e9806f913d4af3",
      "character_start": 3501,
      "character_end": 5269,
      "utf8_byte_start": 3995,
      "utf8_byte_end": 5905,
      "passage_sha256": "e3ca7d33adcb0708820ed7181aabe36da6ab3af85a04bc7b50e9806f913d4af3",
      "reader_fragment": "p-3501-5269-e3ca7d33adcb0708"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-5269-7044:f3b47ed97b9954e4967f9fcff7a5ed3e9dc4a11e7fcd95f9578eb35dba2a431e",
      "character_start": 5269,
      "character_end": 7044,
      "utf8_byte_start": 5905,
      "utf8_byte_end": 7774,
      "passage_sha256": "f3b47ed97b9954e4967f9fcff7a5ed3e9dc4a11e7fcd95f9578eb35dba2a431e",
      "reader_fragment": "p-5269-7044-f3b47ed97b9954e4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-7044-8809:4503fca3643e7e7456706abcb3caaf79712ddbba722d6e35ec2fa36edec8bf8a",
      "character_start": 7044,
      "character_end": 8809,
      "utf8_byte_start": 7774,
      "utf8_byte_end": 9709,
      "passage_sha256": "4503fca3643e7e7456706abcb3caaf79712ddbba722d6e35ec2fa36edec8bf8a",
      "reader_fragment": "p-7044-8809-4503fca3643e7e74"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-8809-10580:f8aaed179495b8dd28626232200f954d849441c080c729e40d9a1dfc7954f627",
      "character_start": 8809,
      "character_end": 10580,
      "utf8_byte_start": 9709,
      "utf8_byte_end": 11576,
      "passage_sha256": "f8aaed179495b8dd28626232200f954d849441c080c729e40d9a1dfc7954f627",
      "reader_fragment": "p-8809-10580-f8aaed179495b8dd"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-10580-12379:4b745fd88b5a7c711891bb7379db38f0f84c74d4c210c193d5aaabd9858f7399",
      "character_start": 10580,
      "character_end": 12379,
      "utf8_byte_start": 11576,
      "utf8_byte_end": 13501,
      "passage_sha256": "4b745fd88b5a7c711891bb7379db38f0f84c74d4c210c193d5aaabd9858f7399",
      "reader_fragment": "p-10580-12379-4b745fd88b5a7c71"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-12379-14105:19af17db664de338122bf89b3bc4aa3efee9c9f097d879db70a1f0aed8a73605",
      "character_start": 12379,
      "character_end": 14105,
      "utf8_byte_start": 13501,
      "utf8_byte_end": 15313,
      "passage_sha256": "19af17db664de338122bf89b3bc4aa3efee9c9f097d879db70a1f0aed8a73605",
      "reader_fragment": "p-12379-14105-19af17db664de338"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-14105-15840:2e5b945e9b59e7ac525653904d00283e5fee9ad2f83cccae624a645db5116d9e",
      "character_start": 14105,
      "character_end": 15840,
      "utf8_byte_start": 15313,
      "utf8_byte_end": 17202,
      "passage_sha256": "2e5b945e9b59e7ac525653904d00283e5fee9ad2f83cccae624a645db5116d9e",
      "reader_fragment": "p-14105-15840-2e5b945e9b59e7ac"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-15840-17612:4f70c41a07eab8313e8a2b2cb53d7fbe67bd80c544be936adc28f3c03ae2487f",
      "character_start": 15840,
      "character_end": 17612,
      "utf8_byte_start": 17202,
      "utf8_byte_end": 19050,
      "passage_sha256": "4f70c41a07eab8313e8a2b2cb53d7fbe67bd80c544be936adc28f3c03ae2487f",
      "reader_fragment": "p-15840-17612-4f70c41a07eab831"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-17612-19411:037c0b9664797070541e61fff8f83be122136e2f4f7576b6a2909c863cf48775",
      "character_start": 17612,
      "character_end": 19411,
      "utf8_byte_start": 19050,
      "utf8_byte_end": 20957,
      "passage_sha256": "037c0b9664797070541e61fff8f83be122136e2f4f7576b6a2909c863cf48775",
      "reader_fragment": "p-17612-19411-037c0b9664797070"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-19411-21157:987679a3616ddfa9dda4c7f4a9db559e211fc9366136c587fd71de064eb27229",
      "character_start": 19411,
      "character_end": 21157,
      "utf8_byte_start": 20957,
      "utf8_byte_end": 22727,
      "passage_sha256": "987679a3616ddfa9dda4c7f4a9db559e211fc9366136c587fd71de064eb27229",
      "reader_fragment": "p-19411-21157-987679a3616ddfa9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-21157-22895:fb191448b86f4a6953a6767ebfdc776529d71a616a9af2582e7c74850f125a80",
      "character_start": 21157,
      "character_end": 22895,
      "utf8_byte_start": 22727,
      "utf8_byte_end": 24489,
      "passage_sha256": "fb191448b86f4a6953a6767ebfdc776529d71a616a9af2582e7c74850f125a80",
      "reader_fragment": "p-21157-22895-fb191448b86f4a69"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-22895-24611:04c9d1be55609c279650546441002924bfc6e2202995a150abd6bbdd1c6d489a",
      "character_start": 22895,
      "character_end": 24611,
      "utf8_byte_start": 24489,
      "utf8_byte_end": 26231,
      "passage_sha256": "04c9d1be55609c279650546441002924bfc6e2202995a150abd6bbdd1c6d489a",
      "reader_fragment": "p-22895-24611-04c9d1be55609c27"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-24611-26387:68cc7c3a4b78d39e3253117f29295308124a3be7d4f53bf952d6067244fc18b6",
      "character_start": 24611,
      "character_end": 26387,
      "utf8_byte_start": 26231,
      "utf8_byte_end": 28031,
      "passage_sha256": "68cc7c3a4b78d39e3253117f29295308124a3be7d4f53bf952d6067244fc18b6",
      "reader_fragment": "p-24611-26387-68cc7c3a4b78d39e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-26387-28186:cebc9bafa2893d11813861355810029ee49be1a56ad97124ecb7f5ea53b8323a",
      "character_start": 26387,
      "character_end": 28186,
      "utf8_byte_start": 28031,
      "utf8_byte_end": 29844,
      "passage_sha256": "cebc9bafa2893d11813861355810029ee49be1a56ad97124ecb7f5ea53b8323a",
      "reader_fragment": "p-26387-28186-cebc9bafa2893d11"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-28186-29910:2488d7ec07e67498e6b99e168c50682c9de16c01171d0320008b92ffe2335168",
      "character_start": 28186,
      "character_end": 29910,
      "utf8_byte_start": 29844,
      "utf8_byte_end": 31598,
      "passage_sha256": "2488d7ec07e67498e6b99e168c50682c9de16c01171d0320008b92ffe2335168",
      "reader_fragment": "p-28186-29910-2488d7ec07e67498"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-29910-31659:d75f1bf40bed852cffff344393d3c835f7a96867ef90e8424208f6df6f544083",
      "character_start": 29910,
      "character_end": 31659,
      "utf8_byte_start": 31598,
      "utf8_byte_end": 33375,
      "passage_sha256": "d75f1bf40bed852cffff344393d3c835f7a96867ef90e8424208f6df6f544083",
      "reader_fragment": "p-29910-31659-d75f1bf40bed852c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-31659-33449:9c1c308e22420e16e05ac3af3e404a8dfb505be6b3c5e62519e6ae84f1beab03",
      "character_start": 31659,
      "character_end": 33449,
      "utf8_byte_start": 33375,
      "utf8_byte_end": 35199,
      "passage_sha256": "9c1c308e22420e16e05ac3af3e404a8dfb505be6b3c5e62519e6ae84f1beab03",
      "reader_fragment": "p-31659-33449-9c1c308e22420e16"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-33449-35186:667a43d6788fb1edf4d47a79b831a98e0793a439034cbac2235fdbcbce284f65",
      "character_start": 33449,
      "character_end": 35186,
      "utf8_byte_start": 35199,
      "utf8_byte_end": 36952,
      "passage_sha256": "667a43d6788fb1edf4d47a79b831a98e0793a439034cbac2235fdbcbce284f65",
      "reader_fragment": "p-33449-35186-667a43d6788fb1ed"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-35186-36935:b7ca195b0345e9379e82f4966073cef0de41beb3932055661ba55c8dc216bd58",
      "character_start": 35186,
      "character_end": 36935,
      "utf8_byte_start": 36952,
      "utf8_byte_end": 38733,
      "passage_sha256": "b7ca195b0345e9379e82f4966073cef0de41beb3932055661ba55c8dc216bd58",
      "reader_fragment": "p-35186-36935-b7ca195b0345e937"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-36935-38677:cf690d1832a5fb870f413b5019b2e00902d1efb81b9b4866da817f0306f83cdf",
      "character_start": 36935,
      "character_end": 38677,
      "utf8_byte_start": 38733,
      "utf8_byte_end": 40489,
      "passage_sha256": "cf690d1832a5fb870f413b5019b2e00902d1efb81b9b4866da817f0306f83cdf",
      "reader_fragment": "p-36935-38677-cf690d1832a5fb87"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-38677-40453:13f09594965b68f3490bdb5c3e00966432e878ecf0dd984e9b9f5286c8517d76",
      "character_start": 38677,
      "character_end": 40453,
      "utf8_byte_start": 40489,
      "utf8_byte_end": 42287,
      "passage_sha256": "13f09594965b68f3490bdb5c3e00966432e878ecf0dd984e9b9f5286c8517d76",
      "reader_fragment": "p-38677-40453-13f09594965b68f3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-40453-42216:2be0e20baaca1b50ff5bfc6dc5e80153f9144114588f8bded078dfb294dd1368",
      "character_start": 40453,
      "character_end": 42216,
      "utf8_byte_start": 42287,
      "utf8_byte_end": 44070,
      "passage_sha256": "2be0e20baaca1b50ff5bfc6dc5e80153f9144114588f8bded078dfb294dd1368",
      "reader_fragment": "p-40453-42216-2be0e20baaca1b50"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-42216-43994:5fe35d9c6168ab5573f19548c2a69dd50500f1c97ab1a20a14a653873555fc98",
      "character_start": 42216,
      "character_end": 43994,
      "utf8_byte_start": 44070,
      "utf8_byte_end": 45864,
      "passage_sha256": "5fe35d9c6168ab5573f19548c2a69dd50500f1c97ab1a20a14a653873555fc98",
      "reader_fragment": "p-42216-43994-5fe35d9c6168ab55"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-43994-45756:d5be13e3e4dd39193122a57dad39afe787a4c1214ad3633a13acb08ef981487d",
      "character_start": 43994,
      "character_end": 45756,
      "utf8_byte_start": 45864,
      "utf8_byte_end": 47662,
      "passage_sha256": "d5be13e3e4dd39193122a57dad39afe787a4c1214ad3633a13acb08ef981487d",
      "reader_fragment": "p-43994-45756-d5be13e3e4dd3919"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-45756-47520:968c889355d1531e106a4c84f6bb1394c96275718f2815ca919b3be3d3725b68",
      "character_start": 45756,
      "character_end": 47520,
      "utf8_byte_start": 47662,
      "utf8_byte_end": 49454,
      "passage_sha256": "968c889355d1531e106a4c84f6bb1394c96275718f2815ca919b3be3d3725b68",
      "reader_fragment": "p-45756-47520-968c889355d1531e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-47520-49294:214de0527d1f8d7aebbb6145a34d65a64d677841bf33284cf09b6d825554f6a9",
      "character_start": 47520,
      "character_end": 49294,
      "utf8_byte_start": 49454,
      "utf8_byte_end": 51254,
      "passage_sha256": "214de0527d1f8d7aebbb6145a34d65a64d677841bf33284cf09b6d825554f6a9",
      "reader_fragment": "p-47520-49294-214de0527d1f8d7a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-49294-51041:783fa84188cad95a241f8a617241970a536c134680dae1c243384a8eb8bb00df",
      "character_start": 49294,
      "character_end": 51041,
      "utf8_byte_start": 51254,
      "utf8_byte_end": 53039,
      "passage_sha256": "783fa84188cad95a241f8a617241970a536c134680dae1c243384a8eb8bb00df",
      "reader_fragment": "p-49294-51041-783fa84188cad95a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-51041-52833:6ce3bd611d0b631b0f71cd770cc4ae7ba5e0c197ca01fed7dc8f73700666922e",
      "character_start": 51041,
      "character_end": 52833,
      "utf8_byte_start": 53039,
      "utf8_byte_end": 54843,
      "passage_sha256": "6ce3bd611d0b631b0f71cd770cc4ae7ba5e0c197ca01fed7dc8f73700666922e",
      "reader_fragment": "p-51041-52833-6ce3bd611d0b631b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-52833-54628:6d3640ca76b77ac1fc96deb06ee3aaa577474b909662badabf540932bd381050",
      "character_start": 52833,
      "character_end": 54628,
      "utf8_byte_start": 54843,
      "utf8_byte_end": 56658,
      "passage_sha256": "6d3640ca76b77ac1fc96deb06ee3aaa577474b909662badabf540932bd381050",
      "reader_fragment": "p-52833-54628-6d3640ca76b77ac1"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-54628-56370:9a5625170aff46aa73b916c164c945b954720c04412d0743f1e15bf163d1aba4",
      "character_start": 54628,
      "character_end": 56370,
      "utf8_byte_start": 56658,
      "utf8_byte_end": 58418,
      "passage_sha256": "9a5625170aff46aa73b916c164c945b954720c04412d0743f1e15bf163d1aba4",
      "reader_fragment": "p-54628-56370-9a5625170aff46aa"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-56370-58165:d881e4cc557a3ce44dd60a1f4b19339462830814d8f01a70d2aa1a1af1d26f47",
      "character_start": 56370,
      "character_end": 58165,
      "utf8_byte_start": 58418,
      "utf8_byte_end": 60239,
      "passage_sha256": "d881e4cc557a3ce44dd60a1f4b19339462830814d8f01a70d2aa1a1af1d26f47",
      "reader_fragment": "p-56370-58165-d881e4cc557a3ce4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-58165-59956:0f4bc3588c2ffee15d327e657f857e3a185894f139f5cd5daada7fb070709eb4",
      "character_start": 58165,
      "character_end": 59956,
      "utf8_byte_start": 60239,
      "utf8_byte_end": 62048,
      "passage_sha256": "0f4bc3588c2ffee15d327e657f857e3a185894f139f5cd5daada7fb070709eb4",
      "reader_fragment": "p-58165-59956-0f4bc3588c2ffee1"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-59956-61704:5784bc6502ee45f575e266aa82de29b358516675a130c11a6b4d3c76006db2ea",
      "character_start": 59956,
      "character_end": 61704,
      "utf8_byte_start": 62048,
      "utf8_byte_end": 63804,
      "passage_sha256": "5784bc6502ee45f575e266aa82de29b358516675a130c11a6b4d3c76006db2ea",
      "reader_fragment": "p-59956-61704-5784bc6502ee45f5"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-61704-63438:24c7af1dc450f66999f1e20c81f77160896320642ff2df818e97546d610d9622",
      "character_start": 61704,
      "character_end": 63438,
      "utf8_byte_start": 63804,
      "utf8_byte_end": 65558,
      "passage_sha256": "24c7af1dc450f66999f1e20c81f77160896320642ff2df818e97546d610d9622",
      "reader_fragment": "p-61704-63438-24c7af1dc450f669"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-63438-65208:04319f00f48e54f21fef25371b48fd31046609df256cfba431f7e7ec64cd948c",
      "character_start": 63438,
      "character_end": 65208,
      "utf8_byte_start": 65558,
      "utf8_byte_end": 67328,
      "passage_sha256": "04319f00f48e54f21fef25371b48fd31046609df256cfba431f7e7ec64cd948c",
      "reader_fragment": "p-63438-65208-04319f00f48e54f2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-65208-66959:8e9e1695d5acc8e705720d897fd827433392b7a05893492e9b9ad834090ba1f4",
      "character_start": 65208,
      "character_end": 66959,
      "utf8_byte_start": 67328,
      "utf8_byte_end": 69107,
      "passage_sha256": "8e9e1695d5acc8e705720d897fd827433392b7a05893492e9b9ad834090ba1f4",
      "reader_fragment": "p-65208-66959-8e9e1695d5acc8e7"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-66959-68730:f5d5be9aebae9af2a415ab1bf7522af8713447a33965ce0e7530e3e85441211f",
      "character_start": 66959,
      "character_end": 68730,
      "utf8_byte_start": 69107,
      "utf8_byte_end": 70892,
      "passage_sha256": "f5d5be9aebae9af2a415ab1bf7522af8713447a33965ce0e7530e3e85441211f",
      "reader_fragment": "p-66959-68730-f5d5be9aebae9af2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-68730-70474:88dbeb5748356a0b628feeec5ca1f2c4f4872a7ab73389346f2bec5284c7487d",
      "character_start": 68730,
      "character_end": 70474,
      "utf8_byte_start": 70892,
      "utf8_byte_end": 72660,
      "passage_sha256": "88dbeb5748356a0b628feeec5ca1f2c4f4872a7ab73389346f2bec5284c7487d",
      "reader_fragment": "p-68730-70474-88dbeb5748356a0b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-70474-72218:d07b16018fa3acd0e396ae61b8d754339b29e223d52324ece27038262946232e",
      "character_start": 70474,
      "character_end": 72218,
      "utf8_byte_start": 72660,
      "utf8_byte_end": 74416,
      "passage_sha256": "d07b16018fa3acd0e396ae61b8d754339b29e223d52324ece27038262946232e",
      "reader_fragment": "p-70474-72218-d07b16018fa3acd0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-72218-73944:83c8ace72fb2c475ca01f0c5f018736660a457b27f6cec7b226cc0e4c2f94c75",
      "character_start": 72218,
      "character_end": 73944,
      "utf8_byte_start": 74416,
      "utf8_byte_end": 76156,
      "passage_sha256": "83c8ace72fb2c475ca01f0c5f018736660a457b27f6cec7b226cc0e4c2f94c75",
      "reader_fragment": "p-72218-73944-83c8ace72fb2c475"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-73944-75704:9ba79e5d5834ac585053a73a57a501733a428a96ba33b3dca789cdb7e50c5774",
      "character_start": 73944,
      "character_end": 75704,
      "utf8_byte_start": 76156,
      "utf8_byte_end": 77948,
      "passage_sha256": "9ba79e5d5834ac585053a73a57a501733a428a96ba33b3dca789cdb7e50c5774",
      "reader_fragment": "p-73944-75704-9ba79e5d5834ac58"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-75704-77445:a339568e94432d1432337dbc0b8f94ca33292e9f173488f56efd5fd84dc10370",
      "character_start": 75704,
      "character_end": 77445,
      "utf8_byte_start": 77948,
      "utf8_byte_end": 79701,
      "passage_sha256": "a339568e94432d1432337dbc0b8f94ca33292e9f173488f56efd5fd84dc10370",
      "reader_fragment": "p-75704-77445-a339568e94432d14"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-77445-79221:e465d412e1219803790865b43c1f3bbd9a8eedf572eaef6f6ca5b15349dfad4b",
      "character_start": 77445,
      "character_end": 79221,
      "utf8_byte_start": 79701,
      "utf8_byte_end": 81481,
      "passage_sha256": "e465d412e1219803790865b43c1f3bbd9a8eedf572eaef6f6ca5b15349dfad4b",
      "reader_fragment": "p-77445-79221-e465d412e1219803"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-79221-80969:472cca411e4e4f0584dc060133a0d3a727eb8e2befc6165154fd80cf970521f3",
      "character_start": 79221,
      "character_end": 80969,
      "utf8_byte_start": 81481,
      "utf8_byte_end": 83229,
      "passage_sha256": "472cca411e4e4f0584dc060133a0d3a727eb8e2befc6165154fd80cf970521f3",
      "reader_fragment": "p-79221-80969-472cca411e4e4f05"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-80969-82727:cc9e649f89c049352090539031ffa3f704306ab72e8bcdac221eec14416e8d13",
      "character_start": 80969,
      "character_end": 82727,
      "utf8_byte_start": 83229,
      "utf8_byte_end": 84989,
      "passage_sha256": "cc9e649f89c049352090539031ffa3f704306ab72e8bcdac221eec14416e8d13",
      "reader_fragment": "p-80969-82727-cc9e649f89c04935"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-82727-84500:6e8f6168226434bb62df797339a13c70f34cee2a15f3104719fb7f65a7ddd96b",
      "character_start": 82727,
      "character_end": 84500,
      "utf8_byte_start": 84989,
      "utf8_byte_end": 86768,
      "passage_sha256": "6e8f6168226434bb62df797339a13c70f34cee2a15f3104719fb7f65a7ddd96b",
      "reader_fragment": "p-82727-84500-6e8f6168226434bb"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-84500-86254:5a5f9668ee4fe5b249147bb15010e0edc148dcc4e174a76c5cff7139e7a7e1b2",
      "character_start": 84500,
      "character_end": 86254,
      "utf8_byte_start": 86768,
      "utf8_byte_end": 88544,
      "passage_sha256": "5a5f9668ee4fe5b249147bb15010e0edc148dcc4e174a76c5cff7139e7a7e1b2",
      "reader_fragment": "p-84500-86254-5a5f9668ee4fe5b2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-86254-87988:2c8ab381b69e6dfc83cb9ef5487d21a9c01a5524607f1d5a4a0fee27fba51ac7",
      "character_start": 86254,
      "character_end": 87988,
      "utf8_byte_start": 88544,
      "utf8_byte_end": 90280,
      "passage_sha256": "2c8ab381b69e6dfc83cb9ef5487d21a9c01a5524607f1d5a4a0fee27fba51ac7",
      "reader_fragment": "p-86254-87988-2c8ab381b69e6dfc"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-87988-89777:84b3d4a8514c3830802ebd71df4a076f134247be684f51757cb6dbc428c57dfc",
      "character_start": 87988,
      "character_end": 89777,
      "utf8_byte_start": 90280,
      "utf8_byte_end": 92085,
      "passage_sha256": "84b3d4a8514c3830802ebd71df4a076f134247be684f51757cb6dbc428c57dfc",
      "reader_fragment": "p-87988-89777-84b3d4a8514c3830"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-89777-91574:1a40b19ae16c617990da322d8ba7f3821a1a34ea2cc95c33d1f5783595faf52b",
      "character_start": 89777,
      "character_end": 91574,
      "utf8_byte_start": 92085,
      "utf8_byte_end": 93902,
      "passage_sha256": "1a40b19ae16c617990da322d8ba7f3821a1a34ea2cc95c33d1f5783595faf52b",
      "reader_fragment": "p-89777-91574-1a40b19ae16c6179"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-91574-93355:b4e0dc4026125124051bd699637f8826e4d0165377d9e9e53e6cefa931e9e153",
      "character_start": 91574,
      "character_end": 93355,
      "utf8_byte_start": 93902,
      "utf8_byte_end": 95683,
      "passage_sha256": "b4e0dc4026125124051bd699637f8826e4d0165377d9e9e53e6cefa931e9e153",
      "reader_fragment": "p-91574-93355-b4e0dc4026125124"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-93355-95123:b0eebf7039c617a3ed721428fdfff7aec64f22ac1d7932b04662080b9bdd6272",
      "character_start": 93355,
      "character_end": 95123,
      "utf8_byte_start": 95683,
      "utf8_byte_end": 97465,
      "passage_sha256": "b0eebf7039c617a3ed721428fdfff7aec64f22ac1d7932b04662080b9bdd6272",
      "reader_fragment": "p-93355-95123-b0eebf7039c617a3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-95123-96895:e5ccc5c781037d2050e24f73db97a9f2078f158d00fc217ccd88b6f020da36e4",
      "character_start": 95123,
      "character_end": 96895,
      "utf8_byte_start": 97465,
      "utf8_byte_end": 99245,
      "passage_sha256": "e5ccc5c781037d2050e24f73db97a9f2078f158d00fc217ccd88b6f020da36e4",
      "reader_fragment": "p-95123-96895-e5ccc5c781037d20"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-96895-98631:56d8f2f6deca1b8b1970e026868f2bf1e4658b273fe5cd8a2af96af19285076b",
      "character_start": 96895,
      "character_end": 98631,
      "utf8_byte_start": 99245,
      "utf8_byte_end": 100993,
      "passage_sha256": "56d8f2f6deca1b8b1970e026868f2bf1e4658b273fe5cd8a2af96af19285076b",
      "reader_fragment": "p-96895-98631-56d8f2f6deca1b8b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-98631-100372:e0ac4fbc9e6c4f6a6a17b32b5b87fc393724224ac56d0263ec8efa70f81a5ad7",
      "character_start": 98631,
      "character_end": 100372,
      "utf8_byte_start": 100993,
      "utf8_byte_end": 102746,
      "passage_sha256": "e0ac4fbc9e6c4f6a6a17b32b5b87fc393724224ac56d0263ec8efa70f81a5ad7",
      "reader_fragment": "p-98631-100372-e0ac4fbc9e6c4f6a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-100372-102143:b42693149bb506a323001eabe813a8442f5234a6be6d8d7f3707640cc26421e9",
      "character_start": 100372,
      "character_end": 102143,
      "utf8_byte_start": 102746,
      "utf8_byte_end": 104519,
      "passage_sha256": "b42693149bb506a323001eabe813a8442f5234a6be6d8d7f3707640cc26421e9",
      "reader_fragment": "p-100372-102143-b42693149bb506a3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-102143-103866:a07de62f4687ef13d40a84e8175b01fab7a4af5ccf262fb9c5cde925a884a088",
      "character_start": 102143,
      "character_end": 103866,
      "utf8_byte_start": 104519,
      "utf8_byte_end": 106252,
      "passage_sha256": "a07de62f4687ef13d40a84e8175b01fab7a4af5ccf262fb9c5cde925a884a088",
      "reader_fragment": "p-102143-103866-a07de62f4687ef13"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-103866-105589:70be1b82f5334587b7411a4b15d1c84ce71b93858b838e4613517dc5009ceab5",
      "character_start": 103866,
      "character_end": 105589,
      "utf8_byte_start": 106252,
      "utf8_byte_end": 107977,
      "passage_sha256": "70be1b82f5334587b7411a4b15d1c84ce71b93858b838e4613517dc5009ceab5",
      "reader_fragment": "p-103866-105589-70be1b82f5334587"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-105589-107336:c9df48bfba7b8b97eb8a9684991b8a21c1c80839e47c9328b2ff34a7c6a4881b",
      "character_start": 105589,
      "character_end": 107336,
      "utf8_byte_start": 107977,
      "utf8_byte_end": 109726,
      "passage_sha256": "c9df48bfba7b8b97eb8a9684991b8a21c1c80839e47c9328b2ff34a7c6a4881b",
      "reader_fragment": "p-105589-107336-c9df48bfba7b8b97"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-107336-109134:a18b60941f4e9701f9c8be924897fbed24eb4353fee50a2bcc4c9d6835d100af",
      "character_start": 107336,
      "character_end": 109134,
      "utf8_byte_start": 109726,
      "utf8_byte_end": 111526,
      "passage_sha256": "a18b60941f4e9701f9c8be924897fbed24eb4353fee50a2bcc4c9d6835d100af",
      "reader_fragment": "p-107336-109134-a18b60941f4e9701"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-109134-110917:75d54ec3a641e0c4d7860c7e35dcfc19549da6b1fba871f634b980ee0b8b19ff",
      "character_start": 109134,
      "character_end": 110917,
      "utf8_byte_start": 111526,
      "utf8_byte_end": 113313,
      "passage_sha256": "75d54ec3a641e0c4d7860c7e35dcfc19549da6b1fba871f634b980ee0b8b19ff",
      "reader_fragment": "p-109134-110917-75d54ec3a641e0c4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-110917-112645:2848f941c4f569f292f5b7e29ecf23ac09c07c603906f32795a7d8b2d29ce7a7",
      "character_start": 110917,
      "character_end": 112645,
      "utf8_byte_start": 113313,
      "utf8_byte_end": 115047,
      "passage_sha256": "2848f941c4f569f292f5b7e29ecf23ac09c07c603906f32795a7d8b2d29ce7a7",
      "reader_fragment": "p-110917-112645-2848f941c4f569f2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-112645-114444:d09fb03d169289b95e959bacfb157a24bf55566935fdfd191bd73573a2dbc548",
      "character_start": 112645,
      "character_end": 114444,
      "utf8_byte_start": 115047,
      "utf8_byte_end": 116848,
      "passage_sha256": "d09fb03d169289b95e959bacfb157a24bf55566935fdfd191bd73573a2dbc548",
      "reader_fragment": "p-112645-114444-d09fb03d169289b9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-114444-116210:9f733945aab2ea2d1b83171efdbd189b3c29273d433eb75a9d26cd4e0f88eb32",
      "character_start": 114444,
      "character_end": 116210,
      "utf8_byte_start": 116848,
      "utf8_byte_end": 118614,
      "passage_sha256": "9f733945aab2ea2d1b83171efdbd189b3c29273d433eb75a9d26cd4e0f88eb32",
      "reader_fragment": "p-114444-116210-9f733945aab2ea2d"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-116210-117958:9bad21a490c189c057121213bcadb09da4863b32021010ec8bc6da7f1923aa67",
      "character_start": 116210,
      "character_end": 117958,
      "utf8_byte_start": 118614,
      "utf8_byte_end": 120366,
      "passage_sha256": "9bad21a490c189c057121213bcadb09da4863b32021010ec8bc6da7f1923aa67",
      "reader_fragment": "p-116210-117958-9bad21a490c189c0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-117958-119727:f906b58426ff74741bdfa7344656fb24ee74b3936871bea9d7a2ac42d1df41a1",
      "character_start": 117958,
      "character_end": 119727,
      "utf8_byte_start": 120366,
      "utf8_byte_end": 122145,
      "passage_sha256": "f906b58426ff74741bdfa7344656fb24ee74b3936871bea9d7a2ac42d1df41a1",
      "reader_fragment": "p-117958-119727-f906b58426ff7474"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-119727-121444:7fa3e443941794e8a07020485e426d23c5b405e413728efffd2e507a1afa8408",
      "character_start": 119727,
      "character_end": 121444,
      "utf8_byte_start": 122145,
      "utf8_byte_end": 123876,
      "passage_sha256": "7fa3e443941794e8a07020485e426d23c5b405e413728efffd2e507a1afa8408",
      "reader_fragment": "p-119727-121444-7fa3e443941794e8"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-121444-123205:c52717d3019dd10ff89503fa8a005644f3f6df8620f79991d13d5d2f38d769d5",
      "character_start": 121444,
      "character_end": 123205,
      "utf8_byte_start": 123876,
      "utf8_byte_end": 125647,
      "passage_sha256": "c52717d3019dd10ff89503fa8a005644f3f6df8620f79991d13d5d2f38d769d5",
      "reader_fragment": "p-121444-123205-c52717d3019dd10f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-123205-124980:a2c1714d62cb8b4e5be25d2cdf1387b5aa7d9992766c743d8691ac5ce4254ce8",
      "character_start": 123205,
      "character_end": 124980,
      "utf8_byte_start": 125647,
      "utf8_byte_end": 127422,
      "passage_sha256": "a2c1714d62cb8b4e5be25d2cdf1387b5aa7d9992766c743d8691ac5ce4254ce8",
      "reader_fragment": "p-123205-124980-a2c1714d62cb8b4e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-124980-126732:7c76ef53cd79c92e42a3a3e6ebf5192b672fbdf9db30ba517b6145d0e96937f9",
      "character_start": 124980,
      "character_end": 126732,
      "utf8_byte_start": 127422,
      "utf8_byte_end": 129184,
      "passage_sha256": "7c76ef53cd79c92e42a3a3e6ebf5192b672fbdf9db30ba517b6145d0e96937f9",
      "reader_fragment": "p-124980-126732-7c76ef53cd79c92e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-126732-128514:a88959fb33d563a8abe171b03f8df1b49e8b1243e0967f8dbf873359dbc0a0cd",
      "character_start": 126732,
      "character_end": 128514,
      "utf8_byte_start": 129184,
      "utf8_byte_end": 130968,
      "passage_sha256": "a88959fb33d563a8abe171b03f8df1b49e8b1243e0967f8dbf873359dbc0a0cd",
      "reader_fragment": "p-126732-128514-a88959fb33d563a8"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-128514-130255:c41ca6528272171c9e5bfa49682f1cad5f6d85cae59e25d6b527542b8aa17e3d",
      "character_start": 128514,
      "character_end": 130255,
      "utf8_byte_start": 130968,
      "utf8_byte_end": 132709,
      "passage_sha256": "c41ca6528272171c9e5bfa49682f1cad5f6d85cae59e25d6b527542b8aa17e3d",
      "reader_fragment": "p-128514-130255-c41ca6528272171c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-130255-131981:286edbe018ae139b245003469ed6e9f1c8fd7c062c2e8c5d9f1f070a6ef21c6d",
      "character_start": 130255,
      "character_end": 131981,
      "utf8_byte_start": 132709,
      "utf8_byte_end": 134441,
      "passage_sha256": "286edbe018ae139b245003469ed6e9f1c8fd7c062c2e8c5d9f1f070a6ef21c6d",
      "reader_fragment": "p-130255-131981-286edbe018ae139b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-131981-133746:1af9e0f7360238987e538f8353ec8da09c4d1d352b552b75c35776dedf9a2e43",
      "character_start": 131981,
      "character_end": 133746,
      "utf8_byte_start": 134441,
      "utf8_byte_end": 136206,
      "passage_sha256": "1af9e0f7360238987e538f8353ec8da09c4d1d352b552b75c35776dedf9a2e43",
      "reader_fragment": "p-131981-133746-1af9e0f736023898"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-133746-135541:16ff8c6e783fddfca52f2bb0e92f5d8037262e250f42d7a1e65f75bde407ed68",
      "character_start": 133746,
      "character_end": 135541,
      "utf8_byte_start": 136206,
      "utf8_byte_end": 138009,
      "passage_sha256": "16ff8c6e783fddfca52f2bb0e92f5d8037262e250f42d7a1e65f75bde407ed68",
      "reader_fragment": "p-133746-135541-16ff8c6e783fddfc"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-135541-137305:889b0ddf29c071ef92200c34526f3a36ee9484d6345762ff9fc4382ae60fcba4",
      "character_start": 135541,
      "character_end": 137305,
      "utf8_byte_start": 138009,
      "utf8_byte_end": 139777,
      "passage_sha256": "889b0ddf29c071ef92200c34526f3a36ee9484d6345762ff9fc4382ae60fcba4",
      "reader_fragment": "p-135541-137305-889b0ddf29c071ef"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-137305-139083:1b558405343b498a3c7f7799431cfa4102e21902b053bd292d02ff92198d3b11",
      "character_start": 137305,
      "character_end": 139083,
      "utf8_byte_start": 139777,
      "utf8_byte_end": 141555,
      "passage_sha256": "1b558405343b498a3c7f7799431cfa4102e21902b053bd292d02ff92198d3b11",
      "reader_fragment": "p-137305-139083-1b558405343b498a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-139083-140858:9660e0af3554497e1102efbe7946da03958d2995b09a529ddcc86a03697bace4",
      "character_start": 139083,
      "character_end": 140858,
      "utf8_byte_start": 141555,
      "utf8_byte_end": 143342,
      "passage_sha256": "9660e0af3554497e1102efbe7946da03958d2995b09a529ddcc86a03697bace4",
      "reader_fragment": "p-139083-140858-9660e0af3554497e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-140858-142615:8afe8e17bf11f995807f06489d4483719119d40799a0292e99cf980d7d16399e",
      "character_start": 140858,
      "character_end": 142615,
      "utf8_byte_start": 143342,
      "utf8_byte_end": 145101,
      "passage_sha256": "8afe8e17bf11f995807f06489d4483719119d40799a0292e99cf980d7d16399e",
      "reader_fragment": "p-140858-142615-8afe8e17bf11f995"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-142615-144384:bf4df76b9b86e26ccc118729d96564664ea3130375d47edb33b1cde92c7b7811",
      "character_start": 142615,
      "character_end": 144384,
      "utf8_byte_start": 145101,
      "utf8_byte_end": 146878,
      "passage_sha256": "bf4df76b9b86e26ccc118729d96564664ea3130375d47edb33b1cde92c7b7811",
      "reader_fragment": "p-142615-144384-bf4df76b9b86e26c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-144384-146116:5408027cbb3a68a95a2b7627cfd832775caeed1cd87f88ca56aa182654724087",
      "character_start": 144384,
      "character_end": 146116,
      "utf8_byte_start": 146878,
      "utf8_byte_end": 148622,
      "passage_sha256": "5408027cbb3a68a95a2b7627cfd832775caeed1cd87f88ca56aa182654724087",
      "reader_fragment": "p-144384-146116-5408027cbb3a68a9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-146116-147844:aa94abc3506916672b802e7d2f917026a38005a976ea917a5941e6ac793d18e9",
      "character_start": 146116,
      "character_end": 147844,
      "utf8_byte_start": 148622,
      "utf8_byte_end": 150354,
      "passage_sha256": "aa94abc3506916672b802e7d2f917026a38005a976ea917a5941e6ac793d18e9",
      "reader_fragment": "p-146116-147844-aa94abc350691667"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-147844-149597:7166bf0e59f58b64862b7376401a34741439f99da15b6ed8df38152ecfe18c10",
      "character_start": 147844,
      "character_end": 149597,
      "utf8_byte_start": 150354,
      "utf8_byte_end": 152107,
      "passage_sha256": "7166bf0e59f58b64862b7376401a34741439f99da15b6ed8df38152ecfe18c10",
      "reader_fragment": "p-147844-149597-7166bf0e59f58b64"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-149597-151388:838abedd5d72b259694c9c64e5097ccd5689b81d9e95951e93a697d2a4186f07",
      "character_start": 149597,
      "character_end": 151388,
      "utf8_byte_start": 152107,
      "utf8_byte_end": 153900,
      "passage_sha256": "838abedd5d72b259694c9c64e5097ccd5689b81d9e95951e93a697d2a4186f07",
      "reader_fragment": "p-149597-151388-838abedd5d72b259"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-151388-153115:b4b330535b3d008ca5a2cc2feeb0179eb9db7d23dfca53cdc4cbb288a0c64b4c",
      "character_start": 151388,
      "character_end": 153115,
      "utf8_byte_start": 153900,
      "utf8_byte_end": 155635,
      "passage_sha256": "b4b330535b3d008ca5a2cc2feeb0179eb9db7d23dfca53cdc4cbb288a0c64b4c",
      "reader_fragment": "p-151388-153115-b4b330535b3d008c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-153115-154860:6760d9c7b22ecf562125a7ab3fa58f9a8fcd255af1ee594d9349b49cdbb3bd79",
      "character_start": 153115,
      "character_end": 154860,
      "utf8_byte_start": 155635,
      "utf8_byte_end": 157386,
      "passage_sha256": "6760d9c7b22ecf562125a7ab3fa58f9a8fcd255af1ee594d9349b49cdbb3bd79",
      "reader_fragment": "p-153115-154860-6760d9c7b22ecf56"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-154860-156644:7e8382e2e964107f93e695452f69868a85a8455a4b1dae505869c4b67b8fceff",
      "character_start": 154860,
      "character_end": 156644,
      "utf8_byte_start": 157386,
      "utf8_byte_end": 159174,
      "passage_sha256": "7e8382e2e964107f93e695452f69868a85a8455a4b1dae505869c4b67b8fceff",
      "reader_fragment": "p-154860-156644-7e8382e2e964107f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-156644-158390:ed4b1e1f2e46d2257ee1d8c21dd3d8d8b45b4d7b3dda87fbce4dde4085eb0f23",
      "character_start": 156644,
      "character_end": 158390,
      "utf8_byte_start": 159174,
      "utf8_byte_end": 160928,
      "passage_sha256": "ed4b1e1f2e46d2257ee1d8c21dd3d8d8b45b4d7b3dda87fbce4dde4085eb0f23",
      "reader_fragment": "p-156644-158390-ed4b1e1f2e46d225"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-158390-160145:6fa33131c7b7fb834663ecacd60f6f596537a33f5479ff45a54302e35c0bf70a",
      "character_start": 158390,
      "character_end": 160145,
      "utf8_byte_start": 160928,
      "utf8_byte_end": 162691,
      "passage_sha256": "6fa33131c7b7fb834663ecacd60f6f596537a33f5479ff45a54302e35c0bf70a",
      "reader_fragment": "p-158390-160145-6fa33131c7b7fb83"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-160145-161909:412141cf40df1500fd4d4a8149a92e5bef6528cc3b93fa6f3f6bb790553503e2",
      "character_start": 160145,
      "character_end": 161909,
      "utf8_byte_start": 162691,
      "utf8_byte_end": 164465,
      "passage_sha256": "412141cf40df1500fd4d4a8149a92e5bef6528cc3b93fa6f3f6bb790553503e2",
      "reader_fragment": "p-160145-161909-412141cf40df1500"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-161909-163650:c4290ec32cc86dcd6c169712de74aff3686653343f8e2dc871c41132a9eea545",
      "character_start": 161909,
      "character_end": 163650,
      "utf8_byte_start": 164465,
      "utf8_byte_end": 166216,
      "passage_sha256": "c4290ec32cc86dcd6c169712de74aff3686653343f8e2dc871c41132a9eea545",
      "reader_fragment": "p-161909-163650-c4290ec32cc86dcd"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-163650-165446:52b095017649a0c496a21409a8a804bdb19e3ff3d0b542795a5c6edfe9a09ea8",
      "character_start": 163650,
      "character_end": 165446,
      "utf8_byte_start": 166216,
      "utf8_byte_end": 168040,
      "passage_sha256": "52b095017649a0c496a21409a8a804bdb19e3ff3d0b542795a5c6edfe9a09ea8",
      "reader_fragment": "p-163650-165446-52b095017649a0c4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-165446-167237:0852bff486cfc4c6d9f0ce560a6ef288986a03a8e8fc12e9f8dd5766be38f19a",
      "character_start": 165446,
      "character_end": 167237,
      "utf8_byte_start": 168040,
      "utf8_byte_end": 169841,
      "passage_sha256": "0852bff486cfc4c6d9f0ce560a6ef288986a03a8e8fc12e9f8dd5766be38f19a",
      "reader_fragment": "p-165446-167237-0852bff486cfc4c6"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-167237-168978:2a1be5b38c6dd6c54e2ec26d6b9e401325de9b5be496db23230bcd462d654f08",
      "character_start": 167237,
      "character_end": 168978,
      "utf8_byte_start": 169841,
      "utf8_byte_end": 171592,
      "passage_sha256": "2a1be5b38c6dd6c54e2ec26d6b9e401325de9b5be496db23230bcd462d654f08",
      "reader_fragment": "p-167237-168978-2a1be5b38c6dd6c5"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-168978-170754:aa016045049ee6c03161aa35a94f5c722e4ae3e259f3492ccbbd30a99dc279b2",
      "character_start": 168978,
      "character_end": 170754,
      "utf8_byte_start": 171592,
      "utf8_byte_end": 173376,
      "passage_sha256": "aa016045049ee6c03161aa35a94f5c722e4ae3e259f3492ccbbd30a99dc279b2",
      "reader_fragment": "p-168978-170754-aa016045049ee6c0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-170754-172549:2a57f4f9dea7c226e2c6a421b0b233e71d2e92e91479b916739721ca396088ce",
      "character_start": 170754,
      "character_end": 172549,
      "utf8_byte_start": 173376,
      "utf8_byte_end": 175177,
      "passage_sha256": "2a57f4f9dea7c226e2c6a421b0b233e71d2e92e91479b916739721ca396088ce",
      "reader_fragment": "p-170754-172549-2a57f4f9dea7c226"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-172549-174293:3f163c9ae5a56687d90089afcf6d7c1df4d8cef2f692e303305200157b151fac",
      "character_start": 172549,
      "character_end": 174293,
      "utf8_byte_start": 175177,
      "utf8_byte_end": 176923,
      "passage_sha256": "3f163c9ae5a56687d90089afcf6d7c1df4d8cef2f692e303305200157b151fac",
      "reader_fragment": "p-172549-174293-3f163c9ae5a56687"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-174293-176053:5277f778176501a9d997900e75a1393aab9cdc9ed060307cf4252db53246bb14",
      "character_start": 174293,
      "character_end": 176053,
      "utf8_byte_start": 176923,
      "utf8_byte_end": 178695,
      "passage_sha256": "5277f778176501a9d997900e75a1393aab9cdc9ed060307cf4252db53246bb14",
      "reader_fragment": "p-174293-176053-5277f778176501a9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-176053-177736:1def23e83b60bf91e98a442ecfea1397394a01d26df68d5e4de7094f0ddece40",
      "character_start": 176053,
      "character_end": 177736,
      "utf8_byte_start": 178695,
      "utf8_byte_end": 180384,
      "passage_sha256": "1def23e83b60bf91e98a442ecfea1397394a01d26df68d5e4de7094f0ddece40",
      "reader_fragment": "p-176053-177736-1def23e83b60bf91"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-177736-179536:72947bed1d9bc9e062f322e3f9a49941e1cf2a74f7db916c8efe3bf3afb4ab4f",
      "character_start": 177736,
      "character_end": 179536,
      "utf8_byte_start": 180384,
      "utf8_byte_end": 182188,
      "passage_sha256": "72947bed1d9bc9e062f322e3f9a49941e1cf2a74f7db916c8efe3bf3afb4ab4f",
      "reader_fragment": "p-177736-179536-72947bed1d9bc9e0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-179536-181237:dab6c2b017f84b1257b430a3b713340cf6341b31c51938317ed584939220c417",
      "character_start": 179536,
      "character_end": 181237,
      "utf8_byte_start": 182188,
      "utf8_byte_end": 183907,
      "passage_sha256": "dab6c2b017f84b1257b430a3b713340cf6341b31c51938317ed584939220c417",
      "reader_fragment": "p-179536-181237-dab6c2b017f84b12"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-181237-183011:a41159f6f00bd0b1a7066b92a9dfb3c88a5f113edfb62903d3188b893e948b90",
      "character_start": 181237,
      "character_end": 183011,
      "utf8_byte_start": 183907,
      "utf8_byte_end": 185685,
      "passage_sha256": "a41159f6f00bd0b1a7066b92a9dfb3c88a5f113edfb62903d3188b893e948b90",
      "reader_fragment": "p-181237-183011-a41159f6f00bd0b1"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-183011-184780:8e20eb9e65392f9b96b3cd365baf9f1d0ae37d6a2bce5bc050b8f4025988c0ed",
      "character_start": 183011,
      "character_end": 184780,
      "utf8_byte_start": 185685,
      "utf8_byte_end": 187478,
      "passage_sha256": "8e20eb9e65392f9b96b3cd365baf9f1d0ae37d6a2bce5bc050b8f4025988c0ed",
      "reader_fragment": "p-183011-184780-8e20eb9e65392f9b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-184780-186555:498d15253a930a10cc5cf5855114ed21030429d52da04883f119ae4244426f8b",
      "character_start": 184780,
      "character_end": 186555,
      "utf8_byte_start": 187478,
      "utf8_byte_end": 189257,
      "passage_sha256": "498d15253a930a10cc5cf5855114ed21030429d52da04883f119ae4244426f8b",
      "reader_fragment": "p-184780-186555-498d15253a930a10"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-186555-188347:831c41327da97157ad8505274138239ca2df8041936dc19d9a360c2104ce1e20",
      "character_start": 186555,
      "character_end": 188347,
      "utf8_byte_start": 189257,
      "utf8_byte_end": 191055,
      "passage_sha256": "831c41327da97157ad8505274138239ca2df8041936dc19d9a360c2104ce1e20",
      "reader_fragment": "p-186555-188347-831c41327da97157"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-188347-190146:a0e006ebd917e4cb359f8c27f502e3d03f7b12cbc4e4995f016aa2807c91dd19",
      "character_start": 188347,
      "character_end": 190146,
      "utf8_byte_start": 191055,
      "utf8_byte_end": 192858,
      "passage_sha256": "a0e006ebd917e4cb359f8c27f502e3d03f7b12cbc4e4995f016aa2807c91dd19",
      "reader_fragment": "p-188347-190146-a0e006ebd917e4cb"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-190146-191932:4f1697535eb0eb7b7ff28e78aade8390fa15cf1c76dd9816569ae8736cb1cda1",
      "character_start": 190146,
      "character_end": 191932,
      "utf8_byte_start": 192858,
      "utf8_byte_end": 194652,
      "passage_sha256": "4f1697535eb0eb7b7ff28e78aade8390fa15cf1c76dd9816569ae8736cb1cda1",
      "reader_fragment": "p-190146-191932-4f1697535eb0eb7b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-191932-193698:62fefba238e0ca68e4a0074a73b6debb453a7dc43b434d798a4631f3ef86ceab",
      "character_start": 191932,
      "character_end": 193698,
      "utf8_byte_start": 194652,
      "utf8_byte_end": 196420,
      "passage_sha256": "62fefba238e0ca68e4a0074a73b6debb453a7dc43b434d798a4631f3ef86ceab",
      "reader_fragment": "p-191932-193698-62fefba238e0ca68"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-193698-195495:b083a2e67a35fac093ae73ba579754de78257457b81e0a74ab11f7a49d23e0d3",
      "character_start": 193698,
      "character_end": 195495,
      "utf8_byte_start": 196420,
      "utf8_byte_end": 198225,
      "passage_sha256": "b083a2e67a35fac093ae73ba579754de78257457b81e0a74ab11f7a49d23e0d3",
      "reader_fragment": "p-193698-195495-b083a2e67a35fac0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-195495-197258:aebd425e9231cc8d1d031bdf6c58f6820bc605bb0c95857c24365b018007aa88",
      "character_start": 195495,
      "character_end": 197258,
      "utf8_byte_start": 198225,
      "utf8_byte_end": 199988,
      "passage_sha256": "aebd425e9231cc8d1d031bdf6c58f6820bc605bb0c95857c24365b018007aa88",
      "reader_fragment": "p-195495-197258-aebd425e9231cc8d"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-197258-199049:dcfbde83ce2d58ce23cb4dc00cf032e9d575605fc1fdec1cc5121fec38bf6f4d",
      "character_start": 197258,
      "character_end": 199049,
      "utf8_byte_start": 199988,
      "utf8_byte_end": 201781,
      "passage_sha256": "dcfbde83ce2d58ce23cb4dc00cf032e9d575605fc1fdec1cc5121fec38bf6f4d",
      "reader_fragment": "p-197258-199049-dcfbde83ce2d58ce"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-199049-200835:24ee11682829cf539015ea2556e60fa6d18a12722b80e595c39ec392c638d6b3",
      "character_start": 199049,
      "character_end": 200835,
      "utf8_byte_start": 201781,
      "utf8_byte_end": 203583,
      "passage_sha256": "24ee11682829cf539015ea2556e60fa6d18a12722b80e595c39ec392c638d6b3",
      "reader_fragment": "p-199049-200835-24ee11682829cf53"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-200835-202607:730c46e3827f24cfc6efa0ada2d9f8853cae3b6ea1473c31022f307f598fce66",
      "character_start": 200835,
      "character_end": 202607,
      "utf8_byte_start": 203583,
      "utf8_byte_end": 205361,
      "passage_sha256": "730c46e3827f24cfc6efa0ada2d9f8853cae3b6ea1473c31022f307f598fce66",
      "reader_fragment": "p-200835-202607-730c46e3827f24cf"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-202607-204385:5afa6ee491e4d41b6ef4bc31a90c00bc7e2c29e8c860e72585d53eaa12c90ccb",
      "character_start": 202607,
      "character_end": 204385,
      "utf8_byte_start": 205361,
      "utf8_byte_end": 207145,
      "passage_sha256": "5afa6ee491e4d41b6ef4bc31a90c00bc7e2c29e8c860e72585d53eaa12c90ccb",
      "reader_fragment": "p-202607-204385-5afa6ee491e4d41b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-204385-206149:9e521e0a10f89126804740b8dd6f2bc9814a194d34ee44cfcc5b0a3cc38b4b06",
      "character_start": 204385,
      "character_end": 206149,
      "utf8_byte_start": 207145,
      "utf8_byte_end": 208913,
      "passage_sha256": "9e521e0a10f89126804740b8dd6f2bc9814a194d34ee44cfcc5b0a3cc38b4b06",
      "reader_fragment": "p-204385-206149-9e521e0a10f89126"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-206149-207929:1f35ff7d7438a8b981c12b78de3dfd205237b3d3db23e8d87c7883e8125ac2e3",
      "character_start": 206149,
      "character_end": 207929,
      "utf8_byte_start": 208913,
      "utf8_byte_end": 210699,
      "passage_sha256": "1f35ff7d7438a8b981c12b78de3dfd205237b3d3db23e8d87c7883e8125ac2e3",
      "reader_fragment": "p-206149-207929-1f35ff7d7438a8b9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-207929-209692:f448c3c1ae98a5f4f47bb7a3419b2c1d4dd7fdbd6fb8ea4887bf660c92b55f7c",
      "character_start": 207929,
      "character_end": 209692,
      "utf8_byte_start": 210699,
      "utf8_byte_end": 212468,
      "passage_sha256": "f448c3c1ae98a5f4f47bb7a3419b2c1d4dd7fdbd6fb8ea4887bf660c92b55f7c",
      "reader_fragment": "p-207929-209692-f448c3c1ae98a5f4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-209692-211370:d2a6780897f4b8f7011dcad5adf180b41298624d67fc1dcdce1888770406627a",
      "character_start": 209692,
      "character_end": 211370,
      "utf8_byte_start": 212468,
      "utf8_byte_end": 214166,
      "passage_sha256": "d2a6780897f4b8f7011dcad5adf180b41298624d67fc1dcdce1888770406627a",
      "reader_fragment": "p-209692-211370-d2a6780897f4b8f7"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-211370-213129:5442575f01f1152659938909147f2fca037fb991f0652ab1c416fa6291265c93",
      "character_start": 211370,
      "character_end": 213129,
      "utf8_byte_start": 214166,
      "utf8_byte_end": 215933,
      "passage_sha256": "5442575f01f1152659938909147f2fca037fb991f0652ab1c416fa6291265c93",
      "reader_fragment": "p-211370-213129-5442575f01f11526"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-213129-214861:5b3243aaacb6937149cb71789b8790445253258114f1e9903f325526a7ea6f5c",
      "character_start": 213129,
      "character_end": 214861,
      "utf8_byte_start": 215933,
      "utf8_byte_end": 217667,
      "passage_sha256": "5b3243aaacb6937149cb71789b8790445253258114f1e9903f325526a7ea6f5c",
      "reader_fragment": "p-213129-214861-5b3243aaacb69371"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-214861-216614:360bad4991745c4b7e8fce0ef61c43de6ec3cc33738070b19567d0b11e118897",
      "character_start": 214861,
      "character_end": 216614,
      "utf8_byte_start": 217667,
      "utf8_byte_end": 219422,
      "passage_sha256": "360bad4991745c4b7e8fce0ef61c43de6ec3cc33738070b19567d0b11e118897",
      "reader_fragment": "p-214861-216614-360bad4991745c4b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-216614-218399:4bf858ad0aef5c624e6092fa0a1c25c00418e33b58f86f037dc8b4a1faf203c1",
      "character_start": 216614,
      "character_end": 218399,
      "utf8_byte_start": 219422,
      "utf8_byte_end": 221209,
      "passage_sha256": "4bf858ad0aef5c624e6092fa0a1c25c00418e33b58f86f037dc8b4a1faf203c1",
      "reader_fragment": "p-216614-218399-4bf858ad0aef5c62"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-218399-220187:7b543df20b7394304972b6c6cc3430b9050076744c8ce55748934038d7058c1d",
      "character_start": 218399,
      "character_end": 220187,
      "utf8_byte_start": 221209,
      "utf8_byte_end": 222997,
      "passage_sha256": "7b543df20b7394304972b6c6cc3430b9050076744c8ce55748934038d7058c1d",
      "reader_fragment": "p-218399-220187-7b543df20b739430"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-220187-221987:7b4b14bdccf014edb0a21a27e22222b8b89cf88a77161514e291f87b6833e15c",
      "character_start": 220187,
      "character_end": 221987,
      "utf8_byte_start": 222997,
      "utf8_byte_end": 224797,
      "passage_sha256": "7b4b14bdccf014edb0a21a27e22222b8b89cf88a77161514e291f87b6833e15c",
      "reader_fragment": "p-220187-221987-7b4b14bdccf014ed"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-221987-223728:12e5bd66886b51ebbe65e9981ab99ebd22ee8a4ddb0d7e508c7fd755677b5083",
      "character_start": 221987,
      "character_end": 223728,
      "utf8_byte_start": 224797,
      "utf8_byte_end": 226538,
      "passage_sha256": "12e5bd66886b51ebbe65e9981ab99ebd22ee8a4ddb0d7e508c7fd755677b5083",
      "reader_fragment": "p-221987-223728-12e5bd66886b51eb"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-223728-225523:84e4111c1abc77bd10e268a09646b02ea8a4a2ebd33e6288c32a01f75daa4510",
      "character_start": 223728,
      "character_end": 225523,
      "utf8_byte_start": 226538,
      "utf8_byte_end": 228337,
      "passage_sha256": "84e4111c1abc77bd10e268a09646b02ea8a4a2ebd33e6288c32a01f75daa4510",
      "reader_fragment": "p-223728-225523-84e4111c1abc77bd"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-225523-227254:1f28155b32e21fc2ee8613678bbf6f549602f5b99188b5ba8a1a762f404ec7b4",
      "character_start": 225523,
      "character_end": 227254,
      "utf8_byte_start": 228337,
      "utf8_byte_end": 230072,
      "passage_sha256": "1f28155b32e21fc2ee8613678bbf6f549602f5b99188b5ba8a1a762f404ec7b4",
      "reader_fragment": "p-225523-227254-1f28155b32e21fc2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-227254-229051:14a717af9ee0836482191aabd9a018cab1319f7d9886ba02f44b5874a99cdc77",
      "character_start": 227254,
      "character_end": 229051,
      "utf8_byte_start": 230072,
      "utf8_byte_end": 231875,
      "passage_sha256": "14a717af9ee0836482191aabd9a018cab1319f7d9886ba02f44b5874a99cdc77",
      "reader_fragment": "p-227254-229051-14a717af9ee08364"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-229051-230813:a06472654e558367a8bdb15853fcffb88f099f3ffe034cce70b2aef8208a1e6e",
      "character_start": 229051,
      "character_end": 230813,
      "utf8_byte_start": 231875,
      "utf8_byte_end": 233643,
      "passage_sha256": "a06472654e558367a8bdb15853fcffb88f099f3ffe034cce70b2aef8208a1e6e",
      "reader_fragment": "p-229051-230813-a06472654e558367"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-230813-232591:c25ade3cc273902514bef441b0bd66f352e1e7fb9cebfbbd884a6e562366dfc7",
      "character_start": 230813,
      "character_end": 232591,
      "utf8_byte_start": 233643,
      "utf8_byte_end": 235423,
      "passage_sha256": "c25ade3cc273902514bef441b0bd66f352e1e7fb9cebfbbd884a6e562366dfc7",
      "reader_fragment": "p-230813-232591-c25ade3cc2739025"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-232591-234346:8857148e01cc0ab5c6e56613a87d7a7671cca446a2c1586aa861c00ac4089f46",
      "character_start": 232591,
      "character_end": 234346,
      "utf8_byte_start": 235423,
      "utf8_byte_end": 237186,
      "passage_sha256": "8857148e01cc0ab5c6e56613a87d7a7671cca446a2c1586aa861c00ac4089f46",
      "reader_fragment": "p-232591-234346-8857148e01cc0ab5"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-234346-236088:d0604f529d204988eca0e51859e7dec6723417602c77b433988f752439ec0c05",
      "character_start": 234346,
      "character_end": 236088,
      "utf8_byte_start": 237186,
      "utf8_byte_end": 238950,
      "passage_sha256": "d0604f529d204988eca0e51859e7dec6723417602c77b433988f752439ec0c05",
      "reader_fragment": "p-234346-236088-d0604f529d204988"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-236088-237813:c4f402a3a0aae8afb692fdf26e84a5706b3a12866c3598e4af7eb94f098d06af",
      "character_start": 236088,
      "character_end": 237813,
      "utf8_byte_start": 238950,
      "utf8_byte_end": 240679,
      "passage_sha256": "c4f402a3a0aae8afb692fdf26e84a5706b3a12866c3598e4af7eb94f098d06af",
      "reader_fragment": "p-236088-237813-c4f402a3a0aae8af"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-237813-239570:1207e9488cfbcbe812d6f003187f2bc5df689d4b21e7316eaecd6bea8114f611",
      "character_start": 237813,
      "character_end": 239570,
      "utf8_byte_start": 240679,
      "utf8_byte_end": 242460,
      "passage_sha256": "1207e9488cfbcbe812d6f003187f2bc5df689d4b21e7316eaecd6bea8114f611",
      "reader_fragment": "p-237813-239570-1207e9488cfbcbe8"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-239570-241337:b9f2f6127df0147b833c58adb51cea3b80a3a68be32c9e3635082b3bbc8869ee",
      "character_start": 239570,
      "character_end": 241337,
      "utf8_byte_start": 242460,
      "utf8_byte_end": 244229,
      "passage_sha256": "b9f2f6127df0147b833c58adb51cea3b80a3a68be32c9e3635082b3bbc8869ee",
      "reader_fragment": "p-239570-241337-b9f2f6127df0147b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-241337-243124:84cc8117741128f9da81b94ba87af6e4ddbb93eedb699baffc8f6d3003addbe8",
      "character_start": 241337,
      "character_end": 243124,
      "utf8_byte_start": 244229,
      "utf8_byte_end": 246044,
      "passage_sha256": "84cc8117741128f9da81b94ba87af6e4ddbb93eedb699baffc8f6d3003addbe8",
      "reader_fragment": "p-241337-243124-84cc8117741128f9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-243124-244899:c74909cef49015db747d9aa366b1cfe6404b520f500a42374a28311f5e2c4bde",
      "character_start": 243124,
      "character_end": 244899,
      "utf8_byte_start": 246044,
      "utf8_byte_end": 247825,
      "passage_sha256": "c74909cef49015db747d9aa366b1cfe6404b520f500a42374a28311f5e2c4bde",
      "reader_fragment": "p-243124-244899-c74909cef49015db"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-244899-246649:ebf74c70f228ee52e5967f6365d39cc8d23f3a709b7ae01cdddec9f42aac2f37",
      "character_start": 244899,
      "character_end": 246649,
      "utf8_byte_start": 247825,
      "utf8_byte_end": 249587,
      "passage_sha256": "ebf74c70f228ee52e5967f6365d39cc8d23f3a709b7ae01cdddec9f42aac2f37",
      "reader_fragment": "p-244899-246649-ebf74c70f228ee52"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-246649-248423:df83d96f164fb6d07b6cbdc0c0425283a3298de91d949543251145870698334f",
      "character_start": 246649,
      "character_end": 248423,
      "utf8_byte_start": 249587,
      "utf8_byte_end": 251389,
      "passage_sha256": "df83d96f164fb6d07b6cbdc0c0425283a3298de91d949543251145870698334f",
      "reader_fragment": "p-246649-248423-df83d96f164fb6d0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-248423-250145:96b18d18dade7f33edeae28ffb1ee2ebf3ae667cd921a7bded91728d9d0812e4",
      "character_start": 248423,
      "character_end": 250145,
      "utf8_byte_start": 251389,
      "utf8_byte_end": 253117,
      "passage_sha256": "96b18d18dade7f33edeae28ffb1ee2ebf3ae667cd921a7bded91728d9d0812e4",
      "reader_fragment": "p-248423-250145-96b18d18dade7f33"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-250145-251797:937ed491be15903fe12b301d9d78aba7400cba73effef57b1ac7394dfa401df1",
      "character_start": 250145,
      "character_end": 251797,
      "utf8_byte_start": 253117,
      "utf8_byte_end": 254773,
      "passage_sha256": "937ed491be15903fe12b301d9d78aba7400cba73effef57b1ac7394dfa401df1",
      "reader_fragment": "p-250145-251797-937ed491be15903f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-251797-253597:0d8dae9ad24b5816fc3d4dfd1f40a6ea037a3f4e02124c93ed2a301d6b01dad2",
      "character_start": 251797,
      "character_end": 253597,
      "utf8_byte_start": 254773,
      "utf8_byte_end": 256591,
      "passage_sha256": "0d8dae9ad24b5816fc3d4dfd1f40a6ea037a3f4e02124c93ed2a301d6b01dad2",
      "reader_fragment": "p-251797-253597-0d8dae9ad24b5816"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-253597-255389:d5330e10dc45f762bad916a47d7cca43607394aeb7b4503f2f572ca7cd9a79b3",
      "character_start": 253597,
      "character_end": 255389,
      "utf8_byte_start": 256591,
      "utf8_byte_end": 258387,
      "passage_sha256": "d5330e10dc45f762bad916a47d7cca43607394aeb7b4503f2f572ca7cd9a79b3",
      "reader_fragment": "p-253597-255389-d5330e10dc45f762"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-255389-257188:980ea95b78317b6208de034bfa87162502285444a6a3a2c9c52bbbb0b8981fdd",
      "character_start": 255389,
      "character_end": 257188,
      "utf8_byte_start": 258387,
      "utf8_byte_end": 260188,
      "passage_sha256": "980ea95b78317b6208de034bfa87162502285444a6a3a2c9c52bbbb0b8981fdd",
      "reader_fragment": "p-255389-257188-980ea95b78317b62"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-257188-258957:68a3e64f0511f383a62e6db90604169872b25369e206e9658450b38f0f2203a8",
      "character_start": 257188,
      "character_end": 258957,
      "utf8_byte_start": 260188,
      "utf8_byte_end": 261957,
      "passage_sha256": "68a3e64f0511f383a62e6db90604169872b25369e206e9658450b38f0f2203a8",
      "reader_fragment": "p-257188-258957-68a3e64f0511f383"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-258957-260748:2d5badc6fed1f6c3903255050658343a0f75936e51a809983a3e9232df08c7e9",
      "character_start": 258957,
      "character_end": 260748,
      "utf8_byte_start": 261957,
      "utf8_byte_end": 263770,
      "passage_sha256": "2d5badc6fed1f6c3903255050658343a0f75936e51a809983a3e9232df08c7e9",
      "reader_fragment": "p-258957-260748-2d5badc6fed1f6c3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-260748-262546:8b59a8f58c9054947c7c9df488882ed929c39f9d216d7c7d2d81d008bbf5e385",
      "character_start": 260748,
      "character_end": 262546,
      "utf8_byte_start": 263770,
      "utf8_byte_end": 265568,
      "passage_sha256": "8b59a8f58c9054947c7c9df488882ed929c39f9d216d7c7d2d81d008bbf5e385",
      "reader_fragment": "p-260748-262546-8b59a8f58c905494"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-262546-264306:84ca28e08c04566c58beb6a5113b3c3ef9ca8bfa0219e717e0ff2322a9058880",
      "character_start": 262546,
      "character_end": 264306,
      "utf8_byte_start": 265568,
      "utf8_byte_end": 267340,
      "passage_sha256": "84ca28e08c04566c58beb6a5113b3c3ef9ca8bfa0219e717e0ff2322a9058880",
      "reader_fragment": "p-262546-264306-84ca28e08c04566c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-264306-266029:1c99a6c67ebd336c7515bfb739d62dc0ffb45b539c5a4291680f6fef35364c7d",
      "character_start": 264306,
      "character_end": 266029,
      "utf8_byte_start": 267340,
      "utf8_byte_end": 269069,
      "passage_sha256": "1c99a6c67ebd336c7515bfb739d62dc0ffb45b539c5a4291680f6fef35364c7d",
      "reader_fragment": "p-264306-266029-1c99a6c67ebd336c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-266029-267753:a00c8f5eae4ea6639e029d8ed6894ef9f7bc6046e77f14ba70513bfee48df054",
      "character_start": 266029,
      "character_end": 267753,
      "utf8_byte_start": 269069,
      "utf8_byte_end": 270797,
      "passage_sha256": "a00c8f5eae4ea6639e029d8ed6894ef9f7bc6046e77f14ba70513bfee48df054",
      "reader_fragment": "p-266029-267753-a00c8f5eae4ea663"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-267753-269544:fc6d6446aee909da65973fac5cf0f0f329657bddabd5dc7cd7d9706f75eceaed",
      "character_start": 267753,
      "character_end": 269544,
      "utf8_byte_start": 270797,
      "utf8_byte_end": 272592,
      "passage_sha256": "fc6d6446aee909da65973fac5cf0f0f329657bddabd5dc7cd7d9706f75eceaed",
      "reader_fragment": "p-267753-269544-fc6d6446aee909da"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-269544-271314:7eb4833afbc312d71fe034e797f2b57a8650657092d36e6e0019025ec0f63b74",
      "character_start": 269544,
      "character_end": 271314,
      "utf8_byte_start": 272592,
      "utf8_byte_end": 274368,
      "passage_sha256": "7eb4833afbc312d71fe034e797f2b57a8650657092d36e6e0019025ec0f63b74",
      "reader_fragment": "p-269544-271314-7eb4833afbc312d7"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-271314-273061:b6197448c751f90a9e98378f76c6aacb35429c3eefa33930b0ca758eec30763d",
      "character_start": 271314,
      "character_end": 273061,
      "utf8_byte_start": 274368,
      "utf8_byte_end": 276121,
      "passage_sha256": "b6197448c751f90a9e98378f76c6aacb35429c3eefa33930b0ca758eec30763d",
      "reader_fragment": "p-271314-273061-b6197448c751f90a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-273061-274799:3ed3d1075499f6ee80ea833f8f3713499fff4c0524b6916af60257d188e5a505",
      "character_start": 273061,
      "character_end": 274799,
      "utf8_byte_start": 276121,
      "utf8_byte_end": 277861,
      "passage_sha256": "3ed3d1075499f6ee80ea833f8f3713499fff4c0524b6916af60257d188e5a505",
      "reader_fragment": "p-273061-274799-3ed3d1075499f6ee"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-274799-276582:f511d9ac8bb35355c9fbe67a3da937ff4f03a7a5c0e368b9d44d6955ff9155e3",
      "character_start": 274799,
      "character_end": 276582,
      "utf8_byte_start": 277861,
      "utf8_byte_end": 279652,
      "passage_sha256": "f511d9ac8bb35355c9fbe67a3da937ff4f03a7a5c0e368b9d44d6955ff9155e3",
      "reader_fragment": "p-274799-276582-f511d9ac8bb35355"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-276582-278322:163b96b3bafd419df88bf5e114f05d243f6e3094b19488b1ac75db849b342a2c",
      "character_start": 276582,
      "character_end": 278322,
      "utf8_byte_start": 279652,
      "utf8_byte_end": 281404,
      "passage_sha256": "163b96b3bafd419df88bf5e114f05d243f6e3094b19488b1ac75db849b342a2c",
      "reader_fragment": "p-276582-278322-163b96b3bafd419d"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-278322-280103:1305b8dc9e3b35063d0de42d81a221c684bfcbcfab00d89ed6ca8a4cae79c620",
      "character_start": 278322,
      "character_end": 280103,
      "utf8_byte_start": 281404,
      "utf8_byte_end": 283189,
      "passage_sha256": "1305b8dc9e3b35063d0de42d81a221c684bfcbcfab00d89ed6ca8a4cae79c620",
      "reader_fragment": "p-278322-280103-1305b8dc9e3b3506"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-280103-281844:da8809dec5e5e8698f60708a07674203e898db786935a18bcc75802ee6797edf",
      "character_start": 280103,
      "character_end": 281844,
      "utf8_byte_start": 283189,
      "utf8_byte_end": 284938,
      "passage_sha256": "da8809dec5e5e8698f60708a07674203e898db786935a18bcc75802ee6797edf",
      "reader_fragment": "p-280103-281844-da8809dec5e5e869"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-281844-283604:d930d9fae40dd8096d6cea91b101d5ee5dec7c3ee2e71cd750464b705b977420",
      "character_start": 281844,
      "character_end": 283604,
      "utf8_byte_start": 284938,
      "utf8_byte_end": 286698,
      "passage_sha256": "d930d9fae40dd8096d6cea91b101d5ee5dec7c3ee2e71cd750464b705b977420",
      "reader_fragment": "p-281844-283604-d930d9fae40dd809"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-283604-285339:0bfe1aa11862bcbb95af82a2225d78968d30598bad5ee169cf444a4412858488",
      "character_start": 283604,
      "character_end": 285339,
      "utf8_byte_start": 286698,
      "utf8_byte_end": 288439,
      "passage_sha256": "0bfe1aa11862bcbb95af82a2225d78968d30598bad5ee169cf444a4412858488",
      "reader_fragment": "p-283604-285339-0bfe1aa11862bcbb"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-285339-287087:fcc60e62f102fd6fe26057395765a1cfbe38cd33ccba2d1079c2c62feb5e5de0",
      "character_start": 285339,
      "character_end": 287087,
      "utf8_byte_start": 288439,
      "utf8_byte_end": 290193,
      "passage_sha256": "fcc60e62f102fd6fe26057395765a1cfbe38cd33ccba2d1079c2c62feb5e5de0",
      "reader_fragment": "p-285339-287087-fcc60e62f102fd6f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-287087-288875:93f7763864ec63fe7a7e4dbb121da3702c459e000cf463160509a756a5b95cf5",
      "character_start": 287087,
      "character_end": 288875,
      "utf8_byte_start": 290193,
      "utf8_byte_end": 291993,
      "passage_sha256": "93f7763864ec63fe7a7e4dbb121da3702c459e000cf463160509a756a5b95cf5",
      "reader_fragment": "p-287087-288875-93f7763864ec63fe"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-288875-290623:e9cd5b9e157700f902430ed03f225e6026822cbf89b38a288e09f97d9013d7d1",
      "character_start": 288875,
      "character_end": 290623,
      "utf8_byte_start": 291993,
      "utf8_byte_end": 293741,
      "passage_sha256": "e9cd5b9e157700f902430ed03f225e6026822cbf89b38a288e09f97d9013d7d1",
      "reader_fragment": "p-288875-290623-e9cd5b9e157700f9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-290623-292370:abcdd91a63443328e52f2125d64dd8d4e7d74f322847d988712e89b9ddd13774",
      "character_start": 290623,
      "character_end": 292370,
      "utf8_byte_start": 293741,
      "utf8_byte_end": 295496,
      "passage_sha256": "abcdd91a63443328e52f2125d64dd8d4e7d74f322847d988712e89b9ddd13774",
      "reader_fragment": "p-290623-292370-abcdd91a63443328"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-292370-294123:c920e4bb9f15022535e55e7983c599727aa83a82b58e59325188f420bda68db0",
      "character_start": 292370,
      "character_end": 294123,
      "utf8_byte_start": 295496,
      "utf8_byte_end": 297261,
      "passage_sha256": "c920e4bb9f15022535e55e7983c599727aa83a82b58e59325188f420bda68db0",
      "reader_fragment": "p-292370-294123-c920e4bb9f150225"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-294123-295884:f8a93fadbe705bced03e1d48cfa9b3f227d08fb187d38dd39f7ae2b21b8d717e",
      "character_start": 294123,
      "character_end": 295884,
      "utf8_byte_start": 297261,
      "utf8_byte_end": 299030,
      "passage_sha256": "f8a93fadbe705bced03e1d48cfa9b3f227d08fb187d38dd39f7ae2b21b8d717e",
      "reader_fragment": "p-294123-295884-f8a93fadbe705bce"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-295884-297624:4910680e7048e6136e77eaa64673661c146cf95567a92b962173b345b9cd95ce",
      "character_start": 295884,
      "character_end": 297624,
      "utf8_byte_start": 299030,
      "utf8_byte_end": 300782,
      "passage_sha256": "4910680e7048e6136e77eaa64673661c146cf95567a92b962173b345b9cd95ce",
      "reader_fragment": "p-295884-297624-4910680e7048e613"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-297624-299348:c2ec52750df18bac86c9a5c5ef48c7d1f58cc8e901abfe74be889179cdc45ccd",
      "character_start": 297624,
      "character_end": 299348,
      "utf8_byte_start": 300782,
      "utf8_byte_end": 302514,
      "passage_sha256": "c2ec52750df18bac86c9a5c5ef48c7d1f58cc8e901abfe74be889179cdc45ccd",
      "reader_fragment": "p-297624-299348-c2ec52750df18bac"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-299348-301125:6fa7c8957266ccfd8f9d4aea8731d9a178328487ac04842f210eabc664782fb3",
      "character_start": 299348,
      "character_end": 301125,
      "utf8_byte_start": 302514,
      "utf8_byte_end": 304301,
      "passage_sha256": "6fa7c8957266ccfd8f9d4aea8731d9a178328487ac04842f210eabc664782fb3",
      "reader_fragment": "p-299348-301125-6fa7c8957266ccfd"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-301125-302883:ebe61151f20f9a066da7282f812fe258e6b3e42cf7ce37042496eda3273bd8f5",
      "character_start": 301125,
      "character_end": 302883,
      "utf8_byte_start": 304301,
      "utf8_byte_end": 306067,
      "passage_sha256": "ebe61151f20f9a066da7282f812fe258e6b3e42cf7ce37042496eda3273bd8f5",
      "reader_fragment": "p-301125-302883-ebe61151f20f9a06"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-302883-304665:c1e6ba920cf36764f23b0359c2529c7ed8df878810deb12bfe141505dc2778a4",
      "character_start": 302883,
      "character_end": 304665,
      "utf8_byte_start": 306067,
      "utf8_byte_end": 307851,
      "passage_sha256": "c1e6ba920cf36764f23b0359c2529c7ed8df878810deb12bfe141505dc2778a4",
      "reader_fragment": "p-302883-304665-c1e6ba920cf36764"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-304665-306337:dd6819db2d179c5d6bf791855d4d8b8aa06f2cb21ecdfca67496997805b19ea3",
      "character_start": 304665,
      "character_end": 306337,
      "utf8_byte_start": 307851,
      "utf8_byte_end": 309539,
      "passage_sha256": "dd6819db2d179c5d6bf791855d4d8b8aa06f2cb21ecdfca67496997805b19ea3",
      "reader_fragment": "p-304665-306337-dd6819db2d179c5d"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-306337-308067:2fd11aaeffebf9d3ef8292c8af56e865a8c65d617698bf5d866c6387fbbf5e1c",
      "character_start": 306337,
      "character_end": 308067,
      "utf8_byte_start": 309539,
      "utf8_byte_end": 311291,
      "passage_sha256": "2fd11aaeffebf9d3ef8292c8af56e865a8c65d617698bf5d866c6387fbbf5e1c",
      "reader_fragment": "p-306337-308067-2fd11aaeffebf9d3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-308067-309852:4e056a64b2318ed9e1bcd0f53ef214ee945be70967f6b936b218a0792d3f814d",
      "character_start": 308067,
      "character_end": 309852,
      "utf8_byte_start": 311291,
      "utf8_byte_end": 313086,
      "passage_sha256": "4e056a64b2318ed9e1bcd0f53ef214ee945be70967f6b936b218a0792d3f814d",
      "reader_fragment": "p-308067-309852-4e056a64b2318ed9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-309852-311592:38a1104ae9d62cb8df50e15ad1e1058aa3ce8ed8ba06ba973ad6cf47556f5aaf",
      "character_start": 309852,
      "character_end": 311592,
      "utf8_byte_start": 313086,
      "utf8_byte_end": 314838,
      "passage_sha256": "38a1104ae9d62cb8df50e15ad1e1058aa3ce8ed8ba06ba973ad6cf47556f5aaf",
      "reader_fragment": "p-309852-311592-38a1104ae9d62cb8"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-311592-313320:e112041a0819c33a57838c7e380116e48622e679026fe4a1d5eabe47e4d630be",
      "character_start": 311592,
      "character_end": 313320,
      "utf8_byte_start": 314838,
      "utf8_byte_end": 316578,
      "passage_sha256": "e112041a0819c33a57838c7e380116e48622e679026fe4a1d5eabe47e4d630be",
      "reader_fragment": "p-311592-313320-e112041a0819c33a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-313320-315053:99b41b8277b129afcefba79de2e447c72046469739a62025112711cf0c1d0aec",
      "character_start": 313320,
      "character_end": 315053,
      "utf8_byte_start": 316578,
      "utf8_byte_end": 318323,
      "passage_sha256": "99b41b8277b129afcefba79de2e447c72046469739a62025112711cf0c1d0aec",
      "reader_fragment": "p-313320-315053-99b41b8277b129af"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-315053-316837:f974a68a180e85678c8be3ba2c77c336d5bb341556427327df3fdbee1a192fdb",
      "character_start": 315053,
      "character_end": 316837,
      "utf8_byte_start": 318323,
      "utf8_byte_end": 320109,
      "passage_sha256": "f974a68a180e85678c8be3ba2c77c336d5bb341556427327df3fdbee1a192fdb",
      "reader_fragment": "p-315053-316837-f974a68a180e8567"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-316837-318576:1898802814174834a96e594e183eafa7bd0d958a18d29288c795e99a50c9ca2e",
      "character_start": 316837,
      "character_end": 318576,
      "utf8_byte_start": 320109,
      "utf8_byte_end": 321854,
      "passage_sha256": "1898802814174834a96e594e183eafa7bd0d958a18d29288c795e99a50c9ca2e",
      "reader_fragment": "p-316837-318576-1898802814174834"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-318576-320338:939a17c2aefd2a97b08b4acfc816fdc1a92dd91eda9904537610d2c8fc96abfb",
      "character_start": 318576,
      "character_end": 320338,
      "utf8_byte_start": 321854,
      "utf8_byte_end": 323618,
      "passage_sha256": "939a17c2aefd2a97b08b4acfc816fdc1a92dd91eda9904537610d2c8fc96abfb",
      "reader_fragment": "p-318576-320338-939a17c2aefd2a97"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-320338-322120:42998574de7e90daaa931bda2490c82bf084c959c76b0c686ca2ddd3b3c86007",
      "character_start": 320338,
      "character_end": 322120,
      "utf8_byte_start": 323618,
      "utf8_byte_end": 325412,
      "passage_sha256": "42998574de7e90daaa931bda2490c82bf084c959c76b0c686ca2ddd3b3c86007",
      "reader_fragment": "p-320338-322120-42998574de7e90da"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-322120-323900:7800a72e8153f69f6e7eae31231cfbf525077d383584c20dd8c2401dfe68950b",
      "character_start": 322120,
      "character_end": 323900,
      "utf8_byte_start": 325412,
      "utf8_byte_end": 327194,
      "passage_sha256": "7800a72e8153f69f6e7eae31231cfbf525077d383584c20dd8c2401dfe68950b",
      "reader_fragment": "p-322120-323900-7800a72e8153f69f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-323900-325662:eecbc39c3fe0d3d57caee0440926a5a16fe312571c10e3d00c32fc3d1d39a491",
      "character_start": 323900,
      "character_end": 325662,
      "utf8_byte_start": 327194,
      "utf8_byte_end": 328984,
      "passage_sha256": "eecbc39c3fe0d3d57caee0440926a5a16fe312571c10e3d00c32fc3d1d39a491",
      "reader_fragment": "p-323900-325662-eecbc39c3fe0d3d5"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-325662-327394:d3d271cfd576adf9ff17412e7204f80a613df966c5802e7e37b2177e307fb450",
      "character_start": 325662,
      "character_end": 327394,
      "utf8_byte_start": 328984,
      "utf8_byte_end": 330724,
      "passage_sha256": "d3d271cfd576adf9ff17412e7204f80a613df966c5802e7e37b2177e307fb450",
      "reader_fragment": "p-325662-327394-d3d271cfd576adf9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-327394-329121:548b52dde98daf0fb19bef86c22cd560d9dacb746e189389c436b2a9b3cbbc6c",
      "character_start": 327394,
      "character_end": 329121,
      "utf8_byte_start": 330724,
      "utf8_byte_end": 332457,
      "passage_sha256": "548b52dde98daf0fb19bef86c22cd560d9dacb746e189389c436b2a9b3cbbc6c",
      "reader_fragment": "p-327394-329121-548b52dde98daf0f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-329121-330913:f28d8ced3625a004c8f26cf7062648aaa52f6c6623d5931bcc2e5aed2d750451",
      "character_start": 329121,
      "character_end": 330913,
      "utf8_byte_start": 332457,
      "utf8_byte_end": 334257,
      "passage_sha256": "f28d8ced3625a004c8f26cf7062648aaa52f6c6623d5931bcc2e5aed2d750451",
      "reader_fragment": "p-329121-330913-f28d8ced3625a004"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-330913-332635:e68566ac9fa194c6e473532a1fd18aa34de486c3dac8a0265f0917d191bb3cf1",
      "character_start": 330913,
      "character_end": 332635,
      "utf8_byte_start": 334257,
      "utf8_byte_end": 335979,
      "passage_sha256": "e68566ac9fa194c6e473532a1fd18aa34de486c3dac8a0265f0917d191bb3cf1",
      "reader_fragment": "p-330913-332635-e68566ac9fa194c6"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-332635-334402:482c635d18705f9ebe8b39d3b4068863ecf37a4a3e7245930b6c03c343a8ef85",
      "character_start": 332635,
      "character_end": 334402,
      "utf8_byte_start": 335979,
      "utf8_byte_end": 337748,
      "passage_sha256": "482c635d18705f9ebe8b39d3b4068863ecf37a4a3e7245930b6c03c343a8ef85",
      "reader_fragment": "p-332635-334402-482c635d18705f9e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-334402-336150:33e168e7c484b661872b54aba8f9d20e045b14016f63e7ec5d0c43d7aeefb3bc",
      "character_start": 334402,
      "character_end": 336150,
      "utf8_byte_start": 337748,
      "utf8_byte_end": 339496,
      "passage_sha256": "33e168e7c484b661872b54aba8f9d20e045b14016f63e7ec5d0c43d7aeefb3bc",
      "reader_fragment": "p-334402-336150-33e168e7c484b661"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-336150-337821:5657e59078a24f6ae7e69cb305feb0c9f996f7770804eba996580c0037c073cb",
      "character_start": 336150,
      "character_end": 337821,
      "utf8_byte_start": 339496,
      "utf8_byte_end": 341173,
      "passage_sha256": "5657e59078a24f6ae7e69cb305feb0c9f996f7770804eba996580c0037c073cb",
      "reader_fragment": "p-336150-337821-5657e59078a24f6a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-337821-339600:c82116835d24b9cc71513f31fb9e204ec85b0b053f61d53ae6fb142b1f534904",
      "character_start": 337821,
      "character_end": 339600,
      "utf8_byte_start": 341173,
      "utf8_byte_end": 342960,
      "passage_sha256": "c82116835d24b9cc71513f31fb9e204ec85b0b053f61d53ae6fb142b1f534904",
      "reader_fragment": "p-337821-339600-c82116835d24b9cc"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-339600-341398:c3a18dba9e7f392ad84031b6af3f4d6fdcf779c30d969a020d7ab872653eb2f5",
      "character_start": 339600,
      "character_end": 341398,
      "utf8_byte_start": 342960,
      "utf8_byte_end": 344758,
      "passage_sha256": "c3a18dba9e7f392ad84031b6af3f4d6fdcf779c30d969a020d7ab872653eb2f5",
      "reader_fragment": "p-339600-341398-c3a18dba9e7f392a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-341398-343175:7bf742bc1123c3ce899da265feeaede2d75834f76079fe786acbddfdb917615c",
      "character_start": 341398,
      "character_end": 343175,
      "utf8_byte_start": 344758,
      "utf8_byte_end": 346539,
      "passage_sha256": "7bf742bc1123c3ce899da265feeaede2d75834f76079fe786acbddfdb917615c",
      "reader_fragment": "p-341398-343175-7bf742bc1123c3ce"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-343175-344966:f198add03452f89e2975239ad45816cd4e3b76bb309b2cf8a17092fc2b9f506b",
      "character_start": 343175,
      "character_end": 344966,
      "utf8_byte_start": 346539,
      "utf8_byte_end": 348342,
      "passage_sha256": "f198add03452f89e2975239ad45816cd4e3b76bb309b2cf8a17092fc2b9f506b",
      "reader_fragment": "p-343175-344966-f198add03452f89e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-344966-346747:f119bbd3bdfc1913d2cf5c67fa6db9aadfa55982416b2842e57d33b753827507",
      "character_start": 344966,
      "character_end": 346747,
      "utf8_byte_start": 348342,
      "utf8_byte_end": 350155,
      "passage_sha256": "f119bbd3bdfc1913d2cf5c67fa6db9aadfa55982416b2842e57d33b753827507",
      "reader_fragment": "p-344966-346747-f119bbd3bdfc1913"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-346747-348529:4ad8745bb20837c4b3290528bc1e0350227476dcfee6c943f1aefd39d718f0e5",
      "character_start": 346747,
      "character_end": 348529,
      "utf8_byte_start": 350155,
      "utf8_byte_end": 351941,
      "passage_sha256": "4ad8745bb20837c4b3290528bc1e0350227476dcfee6c943f1aefd39d718f0e5",
      "reader_fragment": "p-346747-348529-4ad8745bb20837c4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-348529-350322:516d3b0239e6e69e926223451944f2169be3a51a3998419268b17ab3cf3cc4b4",
      "character_start": 348529,
      "character_end": 350322,
      "utf8_byte_start": 351941,
      "utf8_byte_end": 353742,
      "passage_sha256": "516d3b0239e6e69e926223451944f2169be3a51a3998419268b17ab3cf3cc4b4",
      "reader_fragment": "p-348529-350322-516d3b0239e6e69e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-350322-352121:e5e08fb268d9f573579e291ace6200a482ccddd87a2ad695b2273f1539e33262",
      "character_start": 350322,
      "character_end": 352121,
      "utf8_byte_start": 353742,
      "utf8_byte_end": 355545,
      "passage_sha256": "e5e08fb268d9f573579e291ace6200a482ccddd87a2ad695b2273f1539e33262",
      "reader_fragment": "p-350322-352121-e5e08fb268d9f573"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-352121-353897:0b7f56ecd1c859a108107717d6147c2dc53aef7896e6b348bc32f42fa82f9afe",
      "character_start": 352121,
      "character_end": 353897,
      "utf8_byte_start": 355545,
      "utf8_byte_end": 357333,
      "passage_sha256": "0b7f56ecd1c859a108107717d6147c2dc53aef7896e6b348bc32f42fa82f9afe",
      "reader_fragment": "p-352121-353897-0b7f56ecd1c859a1"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-353897-355683:5f4b359d93fd4bada781511230642160f182e1a8d7974ad55c881089153cc62f",
      "character_start": 353897,
      "character_end": 355683,
      "utf8_byte_start": 357333,
      "utf8_byte_end": 359129,
      "passage_sha256": "5f4b359d93fd4bada781511230642160f182e1a8d7974ad55c881089153cc62f",
      "reader_fragment": "p-353897-355683-5f4b359d93fd4bad"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-355683-357461:e5cee189fec2a7a8d97328eda63feac31486ef375e7cfe3ba4d18b779f8d6435",
      "character_start": 355683,
      "character_end": 357461,
      "utf8_byte_start": 359129,
      "utf8_byte_end": 360915,
      "passage_sha256": "e5cee189fec2a7a8d97328eda63feac31486ef375e7cfe3ba4d18b779f8d6435",
      "reader_fragment": "p-355683-357461-e5cee189fec2a7a8"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-357461-359260:33304c84e3a49d0a0bd22862b552cf2b2c3853df45d8c7758f541f8e820fc42c",
      "character_start": 357461,
      "character_end": 359260,
      "utf8_byte_start": 360915,
      "utf8_byte_end": 362714,
      "passage_sha256": "33304c84e3a49d0a0bd22862b552cf2b2c3853df45d8c7758f541f8e820fc42c",
      "reader_fragment": "p-357461-359260-33304c84e3a49d0a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-359260-361029:f358169dcb2284b213c8ef7ea064e2a42842735280b2805ae9d13c1d8a9a65eb",
      "character_start": 359260,
      "character_end": 361029,
      "utf8_byte_start": 362714,
      "utf8_byte_end": 364491,
      "passage_sha256": "f358169dcb2284b213c8ef7ea064e2a42842735280b2805ae9d13c1d8a9a65eb",
      "reader_fragment": "p-359260-361029-f358169dcb2284b2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-361029-362817:d48e4d99f048e4c22c9dcd9cc35150dfed8507db7e06cdc7dc1e02379e1e65a3",
      "character_start": 361029,
      "character_end": 362817,
      "utf8_byte_start": 364491,
      "utf8_byte_end": 366283,
      "passage_sha256": "d48e4d99f048e4c22c9dcd9cc35150dfed8507db7e06cdc7dc1e02379e1e65a3",
      "reader_fragment": "p-361029-362817-d48e4d99f048e4c2"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-362817-364608:98f61f67506ed6a755f033db535366ba9b20f6f8d1976d79ff79d697cad5e89b",
      "character_start": 362817,
      "character_end": 364608,
      "utf8_byte_start": 366283,
      "utf8_byte_end": 368074,
      "passage_sha256": "98f61f67506ed6a755f033db535366ba9b20f6f8d1976d79ff79d697cad5e89b",
      "reader_fragment": "p-362817-364608-98f61f67506ed6a7"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-364608-366390:8727ef4a28d4fc59aa1520520d28a5d741d9d5eca279b53c4b94cc9e04e77334",
      "character_start": 364608,
      "character_end": 366390,
      "utf8_byte_start": 368074,
      "utf8_byte_end": 369856,
      "passage_sha256": "8727ef4a28d4fc59aa1520520d28a5d741d9d5eca279b53c4b94cc9e04e77334",
      "reader_fragment": "p-364608-366390-8727ef4a28d4fc59"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-366390-368185:fca8459334ae05725a15c38d268c85ae9b0ea67b6f6d1af05979a6457bb5ffc8",
      "character_start": 366390,
      "character_end": 368185,
      "utf8_byte_start": 369856,
      "utf8_byte_end": 371661,
      "passage_sha256": "fca8459334ae05725a15c38d268c85ae9b0ea67b6f6d1af05979a6457bb5ffc8",
      "reader_fragment": "p-366390-368185-fca8459334ae0572"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-368185-369978:fa7d2464b28b2924d46353dd02eaf0f8ec2f9ced639b7459566636c87d2d7e20",
      "character_start": 368185,
      "character_end": 369978,
      "utf8_byte_start": 371661,
      "utf8_byte_end": 373460,
      "passage_sha256": "fa7d2464b28b2924d46353dd02eaf0f8ec2f9ced639b7459566636c87d2d7e20",
      "reader_fragment": "p-368185-369978-fa7d2464b28b2924"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-369978-371772:c5db88ebabeb0102db276c016f8640838ab213f0796d192c1c038f4730b128bc",
      "character_start": 369978,
      "character_end": 371772,
      "utf8_byte_start": 373460,
      "utf8_byte_end": 375278,
      "passage_sha256": "c5db88ebabeb0102db276c016f8640838ab213f0796d192c1c038f4730b128bc",
      "reader_fragment": "p-369978-371772-c5db88ebabeb0102"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-371772-373568:c1a5d4ae0dc7392489edc6e76da523cd08c3c9f80fbd9bbd154e5e31895dd3d7",
      "character_start": 371772,
      "character_end": 373568,
      "utf8_byte_start": 375278,
      "utf8_byte_end": 377110,
      "passage_sha256": "c1a5d4ae0dc7392489edc6e76da523cd08c3c9f80fbd9bbd154e5e31895dd3d7",
      "reader_fragment": "p-371772-373568-c1a5d4ae0dc73924"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-373568-375361:3d2b1e52a5ce8cc1b043e648f5b15d6ccefd02d2fbdc7a32352bfde817435c67",
      "character_start": 373568,
      "character_end": 375361,
      "utf8_byte_start": 377110,
      "utf8_byte_end": 378927,
      "passage_sha256": "3d2b1e52a5ce8cc1b043e648f5b15d6ccefd02d2fbdc7a32352bfde817435c67",
      "reader_fragment": "p-373568-375361-3d2b1e52a5ce8cc1"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-375361-377150:7e397348856a40c06aac4df88c0c300f6a45e29d0be0e73b29c2922055dc97db",
      "character_start": 375361,
      "character_end": 377150,
      "utf8_byte_start": 378927,
      "utf8_byte_end": 380748,
      "passage_sha256": "7e397348856a40c06aac4df88c0c300f6a45e29d0be0e73b29c2922055dc97db",
      "reader_fragment": "p-375361-377150-7e397348856a40c0"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-377150-378932:cedd17e640a316f3e7204873153620178759454138d3e00a3ea32c2bf4dc06ea",
      "character_start": 377150,
      "character_end": 378932,
      "utf8_byte_start": 380748,
      "utf8_byte_end": 382534,
      "passage_sha256": "cedd17e640a316f3e7204873153620178759454138d3e00a3ea32c2bf4dc06ea",
      "reader_fragment": "p-377150-378932-cedd17e640a316f3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-378932-380718:80bcc36c33b5a354b617c6d394335c19387726b669051244d880214fd2e0fee5",
      "character_start": 378932,
      "character_end": 380718,
      "utf8_byte_start": 382534,
      "utf8_byte_end": 384320,
      "passage_sha256": "80bcc36c33b5a354b617c6d394335c19387726b669051244d880214fd2e0fee5",
      "reader_fragment": "p-378932-380718-80bcc36c33b5a354"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-380718-382508:bfb5d64bf37734eae66c932dfea541104ba0ad704c13c3be9681ba3f7ac91621",
      "character_start": 380718,
      "character_end": 382508,
      "utf8_byte_start": 384320,
      "utf8_byte_end": 386111,
      "passage_sha256": "bfb5d64bf37734eae66c932dfea541104ba0ad704c13c3be9681ba3f7ac91621",
      "reader_fragment": "p-380718-382508-bfb5d64bf37734ea"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-382508-384302:329ee7d56e6b686cab079ac7e1977bd3f529ac19a508422ffa301cd73598e305",
      "character_start": 382508,
      "character_end": 384302,
      "utf8_byte_start": 386111,
      "utf8_byte_end": 387907,
      "passage_sha256": "329ee7d56e6b686cab079ac7e1977bd3f529ac19a508422ffa301cd73598e305",
      "reader_fragment": "p-382508-384302-329ee7d56e6b686c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-384302-386085:1dc96faef0bc47ef09b900fdc294b065c481a6545ddc04fb8fefaa8bda840361",
      "character_start": 384302,
      "character_end": 386085,
      "utf8_byte_start": 387907,
      "utf8_byte_end": 389690,
      "passage_sha256": "1dc96faef0bc47ef09b900fdc294b065c481a6545ddc04fb8fefaa8bda840361",
      "reader_fragment": "p-384302-386085-1dc96faef0bc47ef"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-386085-387866:a35d1ae1162a3449a7efdb2863295390ebcb00e66cfac372e59ca79773b8d489",
      "character_start": 386085,
      "character_end": 387866,
      "utf8_byte_start": 389690,
      "utf8_byte_end": 391471,
      "passage_sha256": "a35d1ae1162a3449a7efdb2863295390ebcb00e66cfac372e59ca79773b8d489",
      "reader_fragment": "p-386085-387866-a35d1ae1162a3449"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-387866-389663:af61c8f04f6c834e7305fa8b1236c7aebd0b8ef345d520cff8d485e0b6d61dd1",
      "character_start": 387866,
      "character_end": 389663,
      "utf8_byte_start": 391471,
      "utf8_byte_end": 393272,
      "passage_sha256": "af61c8f04f6c834e7305fa8b1236c7aebd0b8ef345d520cff8d485e0b6d61dd1",
      "reader_fragment": "p-387866-389663-af61c8f04f6c834e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-389663-391382:f21d3734628f8d68f0edf91a404679ecae67c7772854aa1de2a2b3d464a7af0b",
      "character_start": 389663,
      "character_end": 391382,
      "utf8_byte_start": 393272,
      "utf8_byte_end": 394999,
      "passage_sha256": "f21d3734628f8d68f0edf91a404679ecae67c7772854aa1de2a2b3d464a7af0b",
      "reader_fragment": "p-389663-391382-f21d3734628f8d68"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-391382-393139:4f34a41102ac8d3068ab11c242bfa65b10e2bcc609fbd5fe62e21c41f66f2fc9",
      "character_start": 391382,
      "character_end": 393139,
      "utf8_byte_start": 394999,
      "utf8_byte_end": 396760,
      "passage_sha256": "4f34a41102ac8d3068ab11c242bfa65b10e2bcc609fbd5fe62e21c41f66f2fc9",
      "reader_fragment": "p-391382-393139-4f34a41102ac8d30"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-393139-394912:3eaa6879948d320d6e84e6d5630036f70514ab07a8cdfd772c19f143551a4f10",
      "character_start": 393139,
      "character_end": 394912,
      "utf8_byte_start": 396760,
      "utf8_byte_end": 398533,
      "passage_sha256": "3eaa6879948d320d6e84e6d5630036f70514ab07a8cdfd772c19f143551a4f10",
      "reader_fragment": "p-393139-394912-3eaa6879948d320d"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-394912-396698:207313d269e7a5a4bb9a0ff03729465e3588cd65e69e0f1237e97a8bd5905e64",
      "character_start": 394912,
      "character_end": 396698,
      "utf8_byte_start": 398533,
      "utf8_byte_end": 400319,
      "passage_sha256": "207313d269e7a5a4bb9a0ff03729465e3588cd65e69e0f1237e97a8bd5905e64",
      "reader_fragment": "p-394912-396698-207313d269e7a5a4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-396698-398463:d439dbfb93219667242613c6c0ef8867259760e978b8fc44a6056cd0e2b36d58",
      "character_start": 396698,
      "character_end": 398463,
      "utf8_byte_start": 400319,
      "utf8_byte_end": 402084,
      "passage_sha256": "d439dbfb93219667242613c6c0ef8867259760e978b8fc44a6056cd0e2b36d58",
      "reader_fragment": "p-396698-398463-d439dbfb93219667"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-398463-400237:189e3c284d89c2f92ba4699c3419bc73e8cdb9c24790b15a1bbd93a9e5f9fb54",
      "character_start": 398463,
      "character_end": 400237,
      "utf8_byte_start": 402084,
      "utf8_byte_end": 403860,
      "passage_sha256": "189e3c284d89c2f92ba4699c3419bc73e8cdb9c24790b15a1bbd93a9e5f9fb54",
      "reader_fragment": "p-398463-400237-189e3c284d89c2f9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-400237-402013:142410139ce2997ee2bc762b1bc4045b0ccd982a2bc2af914c8bc1dae1acd5f4",
      "character_start": 400237,
      "character_end": 402013,
      "utf8_byte_start": 403860,
      "utf8_byte_end": 405636,
      "passage_sha256": "142410139ce2997ee2bc762b1bc4045b0ccd982a2bc2af914c8bc1dae1acd5f4",
      "reader_fragment": "p-400237-402013-142410139ce2997e"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-402013-403812:0e1732f9417f97b46145c8986df5eba421fb79367932d11cb35643912197e7cc",
      "character_start": 402013,
      "character_end": 403812,
      "utf8_byte_start": 405636,
      "utf8_byte_end": 407435,
      "passage_sha256": "0e1732f9417f97b46145c8986df5eba421fb79367932d11cb35643912197e7cc",
      "reader_fragment": "p-402013-403812-0e1732f9417f97b4"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-403812-405581:4bebccb2e068c473b80e1070af14e24a84a0edc37b62a6e3a273f207ad0a234c",
      "character_start": 403812,
      "character_end": 405581,
      "utf8_byte_start": 407435,
      "utf8_byte_end": 409204,
      "passage_sha256": "4bebccb2e068c473b80e1070af14e24a84a0edc37b62a6e3a273f207ad0a234c",
      "reader_fragment": "p-403812-405581-4bebccb2e068c473"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-405581-407354:9b23fae9c0ca9798f73837da10286352ee1b92a904fbeeb0d9ce922ac2c31ddb",
      "character_start": 405581,
      "character_end": 407354,
      "utf8_byte_start": 409204,
      "utf8_byte_end": 410979,
      "passage_sha256": "9b23fae9c0ca9798f73837da10286352ee1b92a904fbeeb0d9ce922ac2c31ddb",
      "reader_fragment": "p-405581-407354-9b23fae9c0ca9798"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-407354-409127:8af39b49e15fca130220d9557f998d4a9ed43c67fb82b12a99953efc2eee8ffd",
      "character_start": 407354,
      "character_end": 409127,
      "utf8_byte_start": 410979,
      "utf8_byte_end": 412752,
      "passage_sha256": "8af39b49e15fca130220d9557f998d4a9ed43c67fb82b12a99953efc2eee8ffd",
      "reader_fragment": "p-407354-409127-8af39b49e15fca13"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-409127-410881:9df1d2f86aaa2abda3cd127b8535ec24113d1e31f22c4c930de46117676234a0",
      "character_start": 409127,
      "character_end": 410881,
      "utf8_byte_start": 412752,
      "utf8_byte_end": 414508,
      "passage_sha256": "9df1d2f86aaa2abda3cd127b8535ec24113d1e31f22c4c930de46117676234a0",
      "reader_fragment": "p-409127-410881-9df1d2f86aaa2abd"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-410881-412680:2ccfd30a6d7b5403cdab2d84b018f813aaf9a801601566ee08693bcdd409d6e4",
      "character_start": 410881,
      "character_end": 412680,
      "utf8_byte_start": 414508,
      "utf8_byte_end": 416307,
      "passage_sha256": "2ccfd30a6d7b5403cdab2d84b018f813aaf9a801601566ee08693bcdd409d6e4",
      "reader_fragment": "p-410881-412680-2ccfd30a6d7b5403"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-412680-414465:84b6df1e809ec36a121a4c09a4325f8a1bf8e5150da471adee7dce7cc822a45a",
      "character_start": 412680,
      "character_end": 414465,
      "utf8_byte_start": 416307,
      "utf8_byte_end": 418092,
      "passage_sha256": "84b6df1e809ec36a121a4c09a4325f8a1bf8e5150da471adee7dce7cc822a45a",
      "reader_fragment": "p-412680-414465-84b6df1e809ec36a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-414465-416247:1e4c27d3015e4b8cc052ff02eb440724767388b697f527432637bd02e394c439",
      "character_start": 414465,
      "character_end": 416247,
      "utf8_byte_start": 418092,
      "utf8_byte_end": 419874,
      "passage_sha256": "1e4c27d3015e4b8cc052ff02eb440724767388b697f527432637bd02e394c439",
      "reader_fragment": "p-414465-416247-1e4c27d3015e4b8c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-416247-418026:b370ee149a5eb03339916050c06be2afff97cda56dc0ea2e945923e075e16172",
      "character_start": 416247,
      "character_end": 418026,
      "utf8_byte_start": 419874,
      "utf8_byte_end": 421655,
      "passage_sha256": "b370ee149a5eb03339916050c06be2afff97cda56dc0ea2e945923e075e16172",
      "reader_fragment": "p-416247-418026-b370ee149a5eb033"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-418026-419781:984b9c481ec6b5bb8959364ef91080acb6a0f7636ab09ab4ed60846d03535bbe",
      "character_start": 418026,
      "character_end": 419781,
      "utf8_byte_start": 421655,
      "utf8_byte_end": 423414,
      "passage_sha256": "984b9c481ec6b5bb8959364ef91080acb6a0f7636ab09ab4ed60846d03535bbe",
      "reader_fragment": "p-418026-419781-984b9c481ec6b5bb"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-419781-421574:f2ea26fb488da049e931aa18f15603fb45e2438fc5421a8dfe72154335800181",
      "character_start": 419781,
      "character_end": 421574,
      "utf8_byte_start": 423414,
      "utf8_byte_end": 425209,
      "passage_sha256": "f2ea26fb488da049e931aa18f15603fb45e2438fc5421a8dfe72154335800181",
      "reader_fragment": "p-419781-421574-f2ea26fb488da049"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-421574-423355:ff329151e1f625a69d491076b4f3fbcaa96aff65fd0a68cad432c8b256b96654",
      "character_start": 421574,
      "character_end": 423355,
      "utf8_byte_start": 425209,
      "utf8_byte_end": 426992,
      "passage_sha256": "ff329151e1f625a69d491076b4f3fbcaa96aff65fd0a68cad432c8b256b96654",
      "reader_fragment": "p-421574-423355-ff329151e1f625a6"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-423355-425127:b7fb0cebb12e37bf6b747faded06bc0100fe40a2f1bc19e7edb742e4c9c88eee",
      "character_start": 423355,
      "character_end": 425127,
      "utf8_byte_start": 426992,
      "utf8_byte_end": 428764,
      "passage_sha256": "b7fb0cebb12e37bf6b747faded06bc0100fe40a2f1bc19e7edb742e4c9c88eee",
      "reader_fragment": "p-423355-425127-b7fb0cebb12e37bf"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-425127-426920:b1b6b7640714a05cc8bc10e84e9360f6df5940e7b50f4ec6942cc800909b826c",
      "character_start": 425127,
      "character_end": 426920,
      "utf8_byte_start": 428764,
      "utf8_byte_end": 430557,
      "passage_sha256": "b1b6b7640714a05cc8bc10e84e9360f6df5940e7b50f4ec6942cc800909b826c",
      "reader_fragment": "p-425127-426920-b1b6b7640714a05c"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-426920-428710:e0b6dccdae7743a34acb41512407a429d022f17be4ed68fa504f5cec2a2ac314",
      "character_start": 426920,
      "character_end": 428710,
      "utf8_byte_start": 430557,
      "utf8_byte_end": 432347,
      "passage_sha256": "e0b6dccdae7743a34acb41512407a429d022f17be4ed68fa504f5cec2a2ac314",
      "reader_fragment": "p-426920-428710-e0b6dccdae7743a3"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-428710-430505:be216b73cf321eb9b9ccfeba5760e366550c27217ccae1527bbc11f6536fab9a",
      "character_start": 428710,
      "character_end": 430505,
      "utf8_byte_start": 432347,
      "utf8_byte_end": 434142,
      "passage_sha256": "be216b73cf321eb9b9ccfeba5760e366550c27217ccae1527bbc11f6536fab9a",
      "reader_fragment": "p-428710-430505-be216b73cf321eb9"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-430505-432217:c392b92007f4c46736a32f82b3303d36a8e4dd9d5b31742e8042c781562b72da",
      "character_start": 430505,
      "character_end": 432217,
      "utf8_byte_start": 434142,
      "utf8_byte_end": 435862,
      "passage_sha256": "c392b92007f4c46736a32f82b3303d36a8e4dd9d5b31742e8042c781562b72da",
      "reader_fragment": "p-430505-432217-c392b92007f4c467"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-432217-434008:de40c5dd03bec39b9802aa2ab6117bf5e09d04061a8aa01b3b292bdc3a276c0c",
      "character_start": 432217,
      "character_end": 434008,
      "utf8_byte_start": 435862,
      "utf8_byte_end": 437657,
      "passage_sha256": "de40c5dd03bec39b9802aa2ab6117bf5e09d04061a8aa01b3b292bdc3a276c0c",
      "reader_fragment": "p-432217-434008-de40c5dd03bec39b"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-434008-435801:1518064e4c743f1793c82edb724c7ac52f2047ae5cc47b7bb5e2ab82dd0bb7f1",
      "character_start": 434008,
      "character_end": 435801,
      "utf8_byte_start": 437657,
      "utf8_byte_end": 439450,
      "passage_sha256": "1518064e4c743f1793c82edb724c7ac52f2047ae5cc47b7bb5e2ab82dd0bb7f1",
      "reader_fragment": "p-434008-435801-1518064e4c743f17"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-435801-437591:fcaf26c03d8feae790d435f4c96c06fd314583b43697cf719e6fd4c68d84efb6",
      "character_start": 435801,
      "character_end": 437591,
      "utf8_byte_start": 439450,
      "utf8_byte_end": 441240,
      "passage_sha256": "fcaf26c03d8feae790d435f4c96c06fd314583b43697cf719e6fd4c68d84efb6",
      "reader_fragment": "p-435801-437591-fcaf26c03d8feae7"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-437591-439380:a9a4c129a60b2950212af56d166eb13f8f618c08e0cdda450ae16f620466a1b3",
      "character_start": 437591,
      "character_end": 439380,
      "utf8_byte_start": 441240,
      "utf8_byte_end": 443031,
      "passage_sha256": "a9a4c129a60b2950212af56d166eb13f8f618c08e0cdda450ae16f620466a1b3",
      "reader_fragment": "p-437591-439380-a9a4c129a60b2950"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-439380-441174:11ef41b38ef0633f1872f9a07b5d4eb84e49c42a70743914414a875f33f41509",
      "character_start": 439380,
      "character_end": 441174,
      "utf8_byte_start": 443031,
      "utf8_byte_end": 444829,
      "passage_sha256": "11ef41b38ef0633f1872f9a07b5d4eb84e49c42a70743914414a875f33f41509",
      "reader_fragment": "p-439380-441174-11ef41b38ef0633f"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-441174-442972:bcdf47ae3d74706a68f7b259e808862e7cffc68ff6474b17edf9d6cde6e55c3d",
      "character_start": 441174,
      "character_end": 442972,
      "utf8_byte_start": 444829,
      "utf8_byte_end": 446631,
      "passage_sha256": "bcdf47ae3d74706a68f7b259e808862e7cffc68ff6474b17edf9d6cde6e55c3d",
      "reader_fragment": "p-441174-442972-bcdf47ae3d74706a"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-442972-444729:65f3593f53c94fc678663aba77ced871ce4fbce11d876aab44876559c65e7bb8",
      "character_start": 442972,
      "character_end": 444729,
      "utf8_byte_start": 446631,
      "utf8_byte_end": 448390,
      "passage_sha256": "65f3593f53c94fc678663aba77ced871ce4fbce11d876aab44876559c65e7bb8",
      "reader_fragment": "p-442972-444729-65f3593f53c94fc6"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-444729-446527:8a15ba5cec804226578dafe93a09c96540127f266255ada85e1db4eb2a3c91a7",
      "character_start": 444729,
      "character_end": 446527,
      "utf8_byte_start": 448390,
      "utf8_byte_end": 450198,
      "passage_sha256": "8a15ba5cec804226578dafe93a09c96540127f266255ada85e1db4eb2a3c91a7",
      "reader_fragment": "p-444729-446527-8a15ba5cec804226"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-446527-448326:149b707d110456539dc160ff2a7b11c28066119cbe1d17e647ff7934798a56b8",
      "character_start": 446527,
      "character_end": 448326,
      "utf8_byte_start": 450198,
      "utf8_byte_end": 451997,
      "passage_sha256": "149b707d110456539dc160ff2a7b11c28066119cbe1d17e647ff7934798a56b8",
      "reader_fragment": "p-446527-448326-149b707d11045653"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-448326-450125:21dae476ed63e9edb0f6ea2aace72d3d022576a3358d48a1ce5c369e76445e53",
      "character_start": 448326,
      "character_end": 450125,
      "utf8_byte_start": 451997,
      "utf8_byte_end": 453804,
      "passage_sha256": "21dae476ed63e9edb0f6ea2aace72d3d022576a3358d48a1ce5c369e76445e53",
      "reader_fragment": "p-448326-450125-21dae476ed63e9ed"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-450125-451919:6c79bb4dee13e251098acfffd23a0a3cd2f318cbbd190f043bb21df3a41e552e",
      "character_start": 450125,
      "character_end": 451919,
      "utf8_byte_start": 453804,
      "utf8_byte_end": 455602,
      "passage_sha256": "6c79bb4dee13e251098acfffd23a0a3cd2f318cbbd190f043bb21df3a41e552e",
      "reader_fragment": "p-450125-451919-6c79bb4dee13e251"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-451919-453711:dc62f174c92aa14427ebee78bbe0b04af0616ff0f77a7d3db310823562a6635e",
      "character_start": 451919,
      "character_end": 453711,
      "utf8_byte_start": 455602,
      "utf8_byte_end": 457396,
      "passage_sha256": "dc62f174c92aa14427ebee78bbe0b04af0616ff0f77a7d3db310823562a6635e",
      "reader_fragment": "p-451919-453711-dc62f174c92aa144"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-453711-455506:b2521ae5852a54da3f33ca65d83d6c4c5ed4bd43e70e6473516962f39523e59a",
      "character_start": 453711,
      "character_end": 455506,
      "utf8_byte_start": 457396,
      "utf8_byte_end": 459193,
      "passage_sha256": "b2521ae5852a54da3f33ca65d83d6c4c5ed4bd43e70e6473516962f39523e59a",
      "reader_fragment": "p-453711-455506-b2521ae5852a54da"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-455506-457288:0942f4a3715d9401d255cc3d6313975120e9f90478e88d79fa3de2bf3d782527",
      "character_start": 455506,
      "character_end": 457288,
      "utf8_byte_start": 459193,
      "utf8_byte_end": 460995,
      "passage_sha256": "0942f4a3715d9401d255cc3d6313975120e9f90478e88d79fa3de2bf3d782527",
      "reader_fragment": "p-455506-457288-0942f4a3715d9401"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-457288-459078:4cbd776896833d6958f54a11e0d0a45f83f28c4e31c09705bf874e2d17489cab",
      "character_start": 457288,
      "character_end": 459078,
      "utf8_byte_start": 460995,
      "utf8_byte_end": 462795,
      "passage_sha256": "4cbd776896833d6958f54a11e0d0a45f83f28c4e31c09705bf874e2d17489cab",
      "reader_fragment": "p-457288-459078-4cbd776896833d69"
    },
    {
      "passage_id": "law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db:chars-459078-460624:f70b9beca39759f6c3cbe75ca64477972bf9537df5d1b01cc61c8faea2519042",
      "character_start": 459078,
      "character_end": 460624,
      "utf8_byte_start": 462795,
      "utf8_byte_end": 464347,
      "passage_sha256": "f70b9beca39759f6c3cbe75ca64477972bf9537df5d1b01cc61c8faea2519042",
      "reader_fragment": "p-459078-460624-f70b9beca39759f6"
    }
  ]
}