VAT & SD Act 2012
Section 2 Clause 35 - Proceeding
(as updated till Finance Ordinance 2025)
1[ “proceeding” means any proceeding or activity undertaken by the concerned officer under this Act, but does not include the proceedings of cases relating to offences mentioned in Chapter XVI; ]
1 Clause (35) was substituted by section 53(7) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
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.