Section 87(1) in The Police Enhanced Penalties Ordinance, 2005
(1)If any issue arises, otherwise than in a proceeding pending before a court, Tribunal or before Assessing Authority under the Act, as to whether for the purpose of the Act, -(a)any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department. is a dealer;(b)any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or(c)any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, thereof;(d)any particular dealer is required to be registered; or(e)any taxes payable in respect of any particular sale or purchase and, if so the rate of such tax,- the persons or the dealer concerned may, after depositing such fee as may be prescribed submit an application in prescribed form to the Commissioner.
