Sales Tax Instructions

Sales Tax Instructions, 2009
2. In view of above, if the notice for recovery, including a show cause
notice is served within the aforesaid period upon the person liable to pay the dues, there
remains no bar on recovery of government dues, whether or not the order in original /
appeal has been passed within the statutory time limit.
3. So far as your query with regard to the Sales Tax General Order No.4 of
1996 dated 05.11.1996, it is explained that the said General Order was an administrative
order, which is no more operative in view of the mandatory time limit prescribed under
section 36 of the Sales Tax Act, 1990 for finalization of adjudication proceedings.
4. As regards your observations that the Adjudicating Officers are not
finalizing the adjudication proceedings within stipulated period, it is clarified that the
Adjudication and Appeal Collectorates come under the jurisdiction of Member (Legal),
whom you may like to approach for redressal of your grievances.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST-L&P) ,addressed to Syed Afzal Hussain, Consultant, H. No.65, Yunas Street No.1, Yunaspura
- Baghbanpura, Lahore. Copy to the Chief (Legal), CBR, Islamabad, along with copy of the
aforesaid representation for information and necessary action, as deemed appropriate.]
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C. NO.3(19)ST-L&P/2003
(Vol.-I)
DATED 29 TH JANUARY, 2005
SUBJECT:
RELEASE OF SALES TAX CLAIMS UNDER ‗STREAMS‘
The All Pakistan Textile Mills Association (APTMA) has approached the Board
that refund claims filed by its members are not being processed and sanctioned by the
Collectorate on following grounds:-
(i)
(ii)
There is no provision available in the computer package for release
―Refund Payment Order‖ under STREAMS.
No legal coverage is available for the release of claims, because the
Board has not issued any notification to bring in force the new Sales Tax
Refund Rules envisaged under Chapter-V of the Sales Tax Rules, 2004
[SRO 485 (I)2004 dated 12.06.2004].
2. The issue has been examined in the Board. It is clarified that Board has
only withheld the operation of new Sales Tax Rules for the time being for want of certain
operational requirements, and has not stopped processing and sanction of claims through
the new soft ware i.e. STREAMS. Till the time new rules are put to operation, all the
claims have to be processed under the previous rules. The only difference is that
previously the soft ware used for processing of claims was ‗STARR‘ and it is now