VAT & SD Act 2012
Section 2 Clause 41 - Penalty
(as updated till Finance Ordinance 2025)
“penalty” means a penalty imposed by 1[VAT Officer] under section 85, but it does not include a fine imposed by a court in case of trial of an offence;
1 The word “Commissioner” was substituted for the words “VAT Officer” by section 35(a) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 1 July 2021.
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.