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Sales Tax Instructions

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

report is not so approved, and upon inquiry, an offence is established<br />

against the blacklisted/suspended person, appropriate action shall also be<br />

taken against the officials who submitted the defective audit report.<br />

(v) In case of <strong>Sales</strong> <strong>Tax</strong> House, Karachi, the order for<br />

blacklisting/suspension shall be issued by the Collector of <strong>Sales</strong> <strong>Tax</strong><br />

(Headquarters) on the advice of Collector of <strong>Sales</strong> <strong>Tax</strong> (Enforcement) or<br />

(Audit) or on his own information. The order for revoking any<br />

blacklisting/suspension order shall be issued by the Collector of <strong>Sales</strong><br />

<strong>Tax</strong> (Headquarters) immediately on receipt of a clearance report from the<br />

Collector of <strong>Sales</strong> <strong>Tax</strong> (Enforcement) or (Audit) after completion of the<br />

inquiry under section 21(4) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, or audit, as the<br />

case may be. Each such order shall cite the reference number of the<br />

relevant letters from Collector (Enforcement) or (Audit).<br />

[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]<br />

[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio<br />

Secretary (<strong>Sales</strong> <strong>Tax</strong>)]<br />

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

C. NO. 3(36)STP/99(Pt-A) DATED 29 TH DECEMBER, 2003<br />

SUBJECT:-<br />

APPLICATION OF PROVISIONS OF SECTION 73 OF THE<br />

SALES TAX ACT, 1990.<br />

I am directed to refer to Board‘s letter of event number dates 31.10.2003 on the<br />

above subject and to state that provisions of section 73 of the <strong>Sales</strong> <strong>Tax</strong> act, 1990 as<br />

substituted vide finance Act, 2003 will remain in abeyance till 31 st January, 2004. During<br />

this period the provision of the aforesaid section, as existed prior to the substitution shall<br />

remain operative.<br />

[Issued by the CBR Islamabad under the signature of Dr.Ashfaq Ahmed Tunio, Secretary<br />

(ST-L&P) addressed to the Collector, <strong>Sales</strong> <strong>Tax</strong> & Central Excise Peshawar/ Rawalpindi/ Lahore/<br />

Gujranwala/ <strong>Sales</strong> <strong>Tax</strong> House, Karachi, the Collectors. Customs. <strong>Sales</strong> <strong>Tax</strong> & Central Excise,<br />

Hyderabad/ Multan/ Queeta; the Collector Collectorates of <strong>Sales</strong> <strong>Tax</strong> Faisalabad & the Collector<br />

of <strong>Sales</strong> <strong>Tax</strong>. Large <strong>Tax</strong>payers Units, Karachi]<br />

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

CORRIGENDUM<br />

C. NO. 4(2) DTRE/ 2003 DATED 29 TH DECEMBER,2003<br />

SUBJECT:- EXPORT OF MOLASSES UNDER DTRE RULES

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