Sales Tax Instructions

Sales Tax Instructions, 2009
registration by the Appraisement Collectorate nor the action of the West Collectorate to
compulsorily register the unit was in accordance with the law. In view of the above, the
Collectorate is advised that their registrations may be cancelled ab initio.
[Issued by the C. B. R., Islamabad, under the signature of Dr.Ashfaq Ahmed Tunio
Secretary (ST-L&P), being addressed to the Collector, Collectorate of Sales Tax & Central Excise
(West) Karachi]
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C.No.3(5)STP/99(Pt-I) DATED 3 RD MAY, 2001
SUBJECT:-
REGISTRATION/DE-REGISTRATION.
I am directed to refer to your letter C.No.ST/Misc(CBR)Pt-II/98/2151, dated the
16 th March, 2001 on the subject cited above and to say that in case the Collector deems
necessary and appropriate, the powers for de-registration may be delegated to any
subordinate officer not below the rank of Deputy Collector in exercise of the powers
already available with the Collector under section 32(2) of the Sales Tax Act, 1990.
However, the Collector may issue proper guidelines (through a standing order) so that
exercise of these delegated powers is not exploited by any unscrupulous element. A
system may be evolved in the Collectorate so as to monitor the disposal of de-registration
cases at Collector‘s level on regular basis and to ensure that no delay takes place in the
disposal of de-registration applications in genuine cases.
[See also C.No.3(5) ST P/99(Pt.I), dated 1.6. 2001]
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST
L&P) addressed to the Collector of Sales Tax, Peshawar. Copy endorsed to all the Collectors of
Sales Tax for information and similar action.]
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