Section 91(1) in The Police Enhanced Penalties Ordinance, 2005
(1)With a view to preventing evasion of tax and ensuring proper compliance with the provisions of the Act, the Commissioner or any other officer appointed under sub-section (2) of section 3 not below the rank of Assessing Authority may from time to time collect information regarding sales and purchase effected by any person or any class of persons and cause any of such transactions of sale and purchase to be cross-checked.
