SINDH TAX EVASION (PUNISHMENT) ACT, 1974.

SINDH ACT NO. XXIX OF 1974

AMENDED UPTO 31.12.2004

RESEARCH BRANCH

HIGH COURT OF SINDH,

KARACHI.

THE SINDH TAX EVASION (PUNISHMENT) ACT, 1974.

CONTENTS

SECTION	T I T L E	PAGE NO.
	Preamble	3
1.	Short title and commencement	3
2.	Definitions.	4
3.	Punishment for evasion to pay tax.	4
4.	Cognizance of offence.	5
5.	Procedure.	5
	Schedule	5

PROVINCIAL ASSEMBLY OF SINDH

NOTIFICATION

Karachi, the 31^st December, 1974

No. PAS/Legis/Bill-34/74.—The Sindh Tax Evasion (Punishment) Bill, 1974 having been passed by the Provincial Assembly of Sindh on the 13^th December, 1974 and assented to by the Governor of Sindh on 23^rd December, 1974 is hereby published as an Act of the Legislature of Sindh:–

SINDH TAX EVASION (PUNISHMENT) ACT, 1974.

SINDH ACT NO. XXIX OF 1974

(first published after having received the assent of the Governor of Sindh in the Gazette of Sindh (Extra-ordinary) dated 31^st December, 1974).

ACT

To provide deterrent punishment for evasion of tax payable under certain laws and to make Special provision for trial of defaulters.

Preamable.

WHEREAS it is expedient to provident to provident deterrent punishment for evasion of tax payable under certain laws and to make Special provision for trial of defaulters in the manner hereinafter appearing;

It is hereby enacted as follows:-

1.1. Short title and commencement.

1.(1) This Act may be called the Sindh Tax Evasion (Punishment) Act, 1974.

2.(2) It shall come into force at once.

1.2. Definitions.

In this Act, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say—

%1.(a) “Government” mean the Government of Sindh;

%1.(b) “Scheduled law” means a law mentioned in the Schedule to this Act;

%1.(c) “Tax” means any tax including duty, surcharge, cess, fee or any other due payable under scheduled law.

1.3. Punishment for evasion to pay tax.

1.(1) Nothwithstanding anything contained in any scheduled law, whoever in contravention of such lawor rules made thereunder evades payment of any tax due from him, by withholding information which he is legally bound to furnish or by furnishing such information which he knows or believes to be false, shall be punished with imprisonment of either description for a term which may extent to two years or with fine which may extend to the amount not less than the amount of tax due from him or with both[:]¹

¹[Provided that imprisonment for contravention of section 9 and 10 of the Sindh Finance Act, 1994 shall be for a term which may extend to six months.]

¹[At the end the full stop Substituted and Proviso Added by Act No. VIII of 2004, dated 11.6.2004]

1.(2) Whoever abets an offence under sub-section (1) shall, if such offence is committed in consequance of such abetment, be punished as if he has committed the offence himself.

Explanation.—A public servant, whose duty it is to collect true information relating to assessment or payment of tax, connives at or assists in withholding of such information or furnishing of false information shall, for the purpose of this sub-section, be deemed to be an abettor.

1.(3) Where any person is convicted under this Act, no other penalty under a scheduled law shall be imposed on him for the same offence but he shall not be absolved from payment of the tax due from him.

1.4. Cognizance of offence.

Cognizance of an offence under this Act shall be taken—

1.(a) by a Magistrate of the first class specially empowered by Government in this behalf; and

2.(b) upon a complaint made in writing, by a person authorized by a General or special order of Government.

1.5. Procedure.

All cases under this Act shall be triable as summons cases in accordance with the procedure contained in Chapter XX of the Code of Criminal Procedure.

SCHEDULE

1.1. The ¹[Sindh] Betting Tax Act, 1958 (West Pakistan Act IV of 1958).

1.2. The Sindh Urban Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958).

1.3. The ¹[Sindh] Entertainment Duty Act, 1958 (West Pakistan Act X of 1958).

1.4. The ¹[Sindh] Motor Vehicles Taxation Act, 1958 (West Pakistan Act XXXII of 1958).

1.5. The ¹[Sindh] Finance Act, IX of 1963 (West Pakistan Act IX of 1963).

1.6. The ¹[Sindh] Finance Act, 1964 (West Pakistan Act XXXIV of 1964).

1.7. The ¹[Sindh] Finance Act, 1965 (West Pakistan act I of 1965).

²[8. The Sindh Cotton Central Ordinance, 1966 in so far as it relates to fees referred to in clause (1) of sub-section (2) of section 30 thereof.

1.9. The Sindh Finance Act, 1975/

1.10. The Workers Children (Education) Ordinance, 1972].

³[11. Section 9 and 10 of the Sindh finance Act, 1994.]

¹[The word “West Pakistan” Substituted by Sindh Act No. XVII of 1975, dated 25.8.1975.]

²[Entries “8, 9, and 10 Added by Sindh Act No. XI of 1976, dated 15.7.1976.]

³[New Entry Sr.No.11 added by Sindh Act No. VIII of 2004, dated 11.6.2004.]

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Sindh Tax Evasion (Punishment) Act, 1974

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