Section 31(4) in The Police Enhanced Penalties Ordinance, 2005
(4)Any dealer, required to file return under sub-section (1) or sub- section (2), shall pay the full amount of tax payable according to the return or the differential tax payable according to the revised return furnished, if any, in such manner as may be prescribed, and shall furnish alongwith the return or revised return, as the case may be, a receipt showing full payment of such amount.
