Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
TREATMENT OF SALES TAX DEFAULTERS.
I am directed to refer to your letter No.1/1/Add.Coll/Misc/ Corr/W/Vol-III/98,
dated 15.7.98 on the above subject and to say that section 48 of the Sales Tax Act, 1990
is the substantive law and the Sales Tax Recovery Rules, 1992 do not over-ride any
provisions of the said section or any other section of the Act. Attention is also invited to
section 37C(1)(a) of the Act which lays down that where a person does not pay the
amount of tax due in time and manner specified for its payment and even fails to pay
after the expiry of a period of 60 days of issuance of notice for such payment by a Sales
Tax Officer, he shall be liable to prosecution action leading to punishment for a term
which may extend to 3 years or with fine which may extend to amount equal to the
amount of tax involved, or with both.
2. It is advised that the Collectorate may take action against the registered
persons failing to pay the amount of tax due in the time and manner as specified after
giving due notice as required under section 37C(1)(a) of the Act. This prosecution action
can be taken without prejudice to action for recovery of arrears under section 48 of the
Act or under the Sales Tax Recovery Rules, 1992. A format of the notice under section
37C(1)(a) is also enclosed for further necessary action. FIR/Challan should be filed soon
after the expiry of notice period if dues are not yet recovered.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to Collector of Sales Tax (West) Karachi. Copy endorsed to all the Collectors of Sales
Tax alongwith a copy of letter under reference and to S(ST.Ed.),CBR .]
ENCLOSURE
SUBJECT:- NOTICE UNDER SECTION 37C OF THE SALES TAX ACT, 1990.
Whereas a sum of Rs._______________ (The demanded amount of tax will be further
adjusted by calculating Additional Tax upto the date of actual payment), as Government dues on
account of sales tax is recoverable from you M/s _______________ and whereas you have failed
to pay the said amount.
2. Now therefore, you M/s _______________________ are served with a notice in terms of
Clause (a) of Sub-section (1) of Section 37C of the Sales Tax Act, 1990 and directed to pay the
said outstanding amount within 60 days of the issuance of this notice.
3. In case you M/s ____________________ fail to deposit the said outstanding dues within
the above stipulated period, action under section 37C(1)(a) of the Sales Tax Act, 1990 will be
taken without any further notice.
Assistant Collector, (Collection & Enforcement)
Collectorate of Sales Tax
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Sales Tax General Order No.3/1998 DATED 31 ST JULY, 1998
SUBJECT:-
SALES TAX REGISTRATION OF IMPORTERS.
Sales tax registration of importer is a requirement under the Sale Tax Act, 1990.
For a correct implementation of the said requirement, the following procedure is
prescribed:--