VAT & SD Act 2012
Section 118 - Prior approval before filing case
(as updated till Finance Ordinance 2025)
Without the prior approval of the Commissioner, no case in respect of any offence shall be filed in any court.
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.