Sales Tax Instructions

Sales Tax Instructions, 2009
SALES TAX GENERAL ORDER NO.4/1996 DATED 5 TH NOVEMBER, 1996
SUBJECT:- TIME-LIMIT FOR ADJUDICATION.
It has been noted with concern that a lot of Government revenue remains stuck
up due to in-ordinate delay in adjudication of cases. It is, therefore ordered that case
already pending for more than a year must be adjudicated within six months from today.
If any case, pending for over one year cannot be adjudicated within the period stipulated
above, it should be brought to the notice of the Member (Sales Tax), CBR before the
expiry of the said period.
2. It is further ordered that fresh cases should also be finalized within six
months. Where the merits of the case warrant, the Adjudication Officer may take longer
than six months but not more than twelve months in any case.
3. Every adjudicating officer should maintain a register of adjudication in
the enclosed form and formally hand over the register to his successor at the time of his
transfer. The register is to be at-least twelve inches wide. The First columns will be on
one page and the other three columns on the opposing page.
4. Remanded cases should be given a new serial number in the said register
but should carry a cross-reference of the same cases decided earlier.
5. The supervisory officers must check the said registers in the first week of
every month to monitor the disposal of cases.
6. Non-compliance with the above instructions shall render the concerned
officer liable to disciplinary action.
S. No.
Name &
Address of
Party
REGISTER OF ADJUDICATION
Amount of Sales
Tax involved
Date of
issue of
SCN
Date of
Decision
Tax, fine and penalty
adjudged in the order
1. 2. 3. 4. 5. 6.
Date on which appeal
decided: tax fine,
penalty if different
from column 6.
Date of revision order or
order of Tribunal: tax,
fine, penalty if different
from column 7.
In case of any court cases, the
particulars of relevant files summary
of land-marks e.g., stay; vacation of
stay; orders of guarantee etc
7. 8. 9.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]