VAT & SD Act 2012
Section 117 - Abettor of offence
(as updated till Finance Ordinance 2025)
Whoever abets or gives support or incites or excites a person in the commission of any offence, shall be deemed to have been an offender as if he had committed such offence, and shall be punished similarly as such committer is punished.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.