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Sales Tax Instructions

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(ii)<br />

(iii)<br />

(iv)<br />

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

facts of the case, date since when principal amount is outstanding, initial<br />

order, appeal order etc., principal amount, additional tax, penalty etc.,<br />

present status (pending in Appeal, Tribunal, High Court, etc). In the<br />

remarks column Collectors should briefly give views on each case<br />

whether the case merits any review at all or the same is of a type where<br />

recovery action should proceed as per rules.<br />

The FPCCI would also get a positive list made through its own<br />

resources.<br />

The lists so compiled will be reviewed by the CBR for a final<br />

decision/dispensation before 30.06.2000. The avenues for finalizing such<br />

cases would include: expediting adjudication/appeal matters where<br />

pending; requesting the Tribunal to expedite decision if matter is pending<br />

at that end; review the cases for rectifying any obvious inequity or<br />

miscarriage of justice, etc. For each case, a decision will be taken<br />

individually regarding the extent of waiver of additional tax and penalty.<br />

In the meantime, the Collectors are directed to withhold all action for<br />

recovery for the principal amount, additional tax, penalty etc., involved<br />

in the specific cases falling in the category explained at Para 1 above.<br />

Utmost care should be taken by Collectors personally to ensure that this<br />

policy is not misused to stall recovery in cases which are not classifiable<br />

in this category. Such stay is specific to the dispute amount in individual<br />

cases and is not to be construed as a general stay regarding any particular<br />

taxpayer.<br />

4. These lists may be provided to the CBR before 19.03.2000, positively.<br />

[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary<br />

(Coord), addressed to the Collector of <strong>Sales</strong> <strong>Tax</strong> & Central Excise,(East/West)Karachi/<br />

Rawalpindi/Peshawar/Gujranwala/Lahore; the Collector of Cus., ST & CE,<br />

Hyderabad/Quetta/Multan; & the Collector of <strong>Sales</strong> <strong>Tax</strong>, Faislabad & copy to the President,<br />

FPCCI, Karachi.]<br />

********<br />

CABINET DIVISION<br />

D.O.No.19/CS/96 DATED 9 TH FEBRUARY, 2000<br />

SUBJECT:-<br />

PROCEDURE FOR SUBMISSION OF CABINET CASES.<br />

My dear Secretary,<br />

Rules 16-20 of the Rules of Business, 1973 deal with the procedure required to<br />

be followed for submission of Cabinet cases, their disposal and Cabinet meetings. It has<br />

been desired that this procedure may be reiterated afresh to Secretaries/Additional<br />

Secretaries Incharge, for strict compliance. Salient features of the procedure are<br />

explained below:-

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