Section 26
Security for payment of State sales tax
of State Sales Tax Ordinance, 1998
—
The Comptroller may, if he has reasonable grounds to believe that a taxable person is attempting to evade payment of any
State sales tax, tax surcharge or penalty for which he is liable, order, at any time, either before or after the making of assessment under
28
section 25, the taxable person to furnish security, acceptable to the
Comptroller for the payment of such State sales tax, surcharge or penalty.
(2)
Where the taxable person against whom the order is made fails or neglects to comply with the same within the time stipulated therein, the Comptroller may apply to a Judge of the High Court, by way of Originating Summons for an order to attach the properties, movable or immovable of the taxable person.
(3)
The Judge making the order for attachment may give directions for the sale or disposal by public auction or otherwise of the properties attached.