Section 56(2) in The Police Enhanced Penalties Ordinance, 2005
(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.
