Section 16(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Subject to the provisions of the Act there shall be levied on the taxable turnover of a dealer registered under the Act a tax at such rates as the Government may by notification in the Government Gazette, specify from time to time:Provided that the rate of tax applicable on purchase or sale of declared goods shall not exceed 4% or such rate as may be specified in clause (a) of section 15 of the Central Sales Tax Act, 1956.
