Section 56 in The Police Enhanced Penalties Ordinance, 2005
56. Composition of tax.
(1)The Government may by a notification published in the Government Gazette provide for a scheme of composition subject to such conditions and restrictions as may be provided therein, of tax payable by those dealers who are engaged in the business of selling at retail any goods.(2)For the purpose of this section a dealer shall be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises as to whether any particular dealer is a retailer, then the officer in charge of the case shall refer the question to the Deputy Commissioner (Appeals) who shall, after hearing the dealer decide the question.(3)[****] [Omitted vide Act No. XIII of 2007.]
