GOVERNMENT OF PAKISTAN

MINISTRY OF LAW, JUSTICE, HUMAN RIGHTS AND PRELIAMENTARY AFFAIRS

(LAW, JUSTICE AND HUMAN RIGHTS DIVISION)

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Islamabad, the 02 September, 2001.

ORDINANCE NO. XLVIII OF 2001

AN

ORDINANCE

further to amend the Sales Tax Act, 1990

            WHEREAS it is expedient further to amend the Sales Tax Act, 1990, for the purposes hereinafter appearing;

            AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitutional Order No. 1 of 1999;

            AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;

            NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:-

1.                 Short title and commencement.- (1) This Ordinance may be called the Sales Tax (Amendment) Ordinance, 2001.

        (2)   It shall come into force from September 1, 2001.

2.                  Amendment in the Sixth Schedule of Sales Tax Act, 1990.- In the Sales Tax Act, 1990, in the Sixth Schedule, the following amendments shall be made:-

        (a)        "In Serial No. 17, the entries relating thereto in columns (2) and (3) shall be omitted;

        (b)         In Serial No. 54, the entries relating thereto in Columns (2) and (3) shall be omitted.”

General,

( PERVAIZ MUSHARAF )

President