Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to enclose copy of the Chairman, CBR‘s C.No.1(1) ch. CBR/99
dated 17 th December, 1999 on the above subject and to say that rule 10 of the Sales Tax
Refund Rules, 1998 already provides as hereunder:-
―10 Deduction to be made from a sanction order.- Where any tax,
additional tax or penalty under this Act or under the Central Excises Act,
1944 (I of 1944), Wealth Tax Act, 1963 (XV of 1963), Customs Act,
1969 (IV of 1969), and Income Tax Ordinance, 1979 (XXXI of 1979),
are outstanding against the claimant, such amount of arrears shall be
deducted from the sanctioned amount of claim before issuing him a
cheque for the balance, if any.‖
2. The Board desires that the aforesaid provisions of the rule 10 may
invariably be complied with. The crossed cheques for the deducted amounts may be
drawn in favour of the respective Collector/Commissioner (A/C Party‘s Name) and sent
to the respective Collector/Commissioner under intimation to the party (claimant from
whose claim the amount was deducted).
3. As regards the arrears outstanding against various parties which are
recoverable by you under section 48(I)(a) of the Sales Tax Act, 1990, you are advised to
send notices in the form prescribed at Annex-III of the Sales Tax Recovery Rules, 1992
to:-
(1) The Collectors of Customs (Appraisement) /(Preventive)/ (Exports),
Custom House, Karachi.
(2) The Collector of Customs, Port Qasim, Karachi.
(3) The Collector of Customs (Appraisement)/(Exports), Lahore.
(4) The respective Collector of Central Excise/Customs and Central Excise.
(5) The respective R.C.I.T.
(6) The respective Commissioner of I.T. of the Zone to which the NTN of the
defaulter belongs.
(7) The Defaulter
(8) The Computer Cell of the Collectorate.
(9) The Recovery Officer of the Collectorate.
4. As and when the dues are recovered, cancellation of the aforesaid notice
should also be sent to the aforesaid addressess.
5. Whenever such a notice is received from any of the Customs, Central
Excise or Sales Tax Authorities, a copy of each should be sent to:-
(1) The Chief Account Officer/Treasury office issuing refund cheques for
necessary action.
(2) The Assistant Collector/Deputy Collector I/C Refund Section for
necessary action.
(3) The Computer Cell of the Collectorate.
(4) The Recovery Officer of the Collectorate.