ISLAMABAD, June 14: The government has sought to empower sales tax officials to summon any company, seek any document and search any premises under warrant, and they will be able to seek help from various agencies , including police, and civil armed forces, and land revenue collection personnel.

Three new sections - 38A, 40 and 51A - have been included in the Sales Tax Act 1990 through the Finance Bill 2004-05 envisaging drastic powers to the sale tax authorities.

According to Section 38A, "power to call for information: the collector may, by notice in writing, require any person, including a banking company, to furnish such information or such statement in connection with any investigation or inquiry in cases of tax fraud as may be specified in such notices."

Under this section, the collector has been authorised to inquire about bank accounts and transactions made in the accounts of registered persons in cases of tax fraud.

The Section 40 reads: "Searches under warrant: where any officer of sales tax has reason to believe that any documents or thing which in his opinion, may be useful for or relevant to, any proceedings under this act are kept in any place, he may after obtaining a warrant from the magistrate, enter that place and cause a search to be made at any time.

The search made under this section shall be carried out in accordance with the relevant provisions of the Code of Criminal Procedures."

The Section 51A reads: "Assistance to the officers of sales tax: all officers of customs, central excise, police and civil armed forces and all officers engaged in the collection of land revenue are hereby empowered and required to assist officers of sales tax in the discharge of their function under this Act."

Under this section, police and civil armed forces will be required to assist the sales tax department. This section has also been included in the Customs Act and Central Excise Act.

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