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Sales Tax Instructions

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

3. It is pointed out that in exceptional circumstances, where the Collectors<br />

do not feel comfortable in making a decision, cases may be referred to the Board for<br />

seeking necessary approval. Furthermore where cases have been filed by the taxpayers<br />

against the department, they may be motivated to make use of ADR facility to<br />

expeditiously settle the disputes.<br />

4. Similarly <strong>Sales</strong> <strong>Tax</strong> litigation cases, which involve huge revenue and<br />

require the attention/review of Member (<strong>Sales</strong> <strong>Tax</strong>) may kindly be identified and sent<br />

separately at the earliest.<br />

[Issued by the CBR., Islamabad, under the signature of Nawab Khan, Secretary (ST-Jud)<br />

addressed to the Collector, Customs, <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Hyderabad/Quetta/Multan, the<br />

Collector, <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Lahore/ Faisalabad/ Gujranwala /Rawalpindi/Peshawar,<br />

the Collector (Enforcement)/ (Hdqrs.)/ (Audit), and the Collector, Large <strong>Tax</strong>payers Unit (LTU),<br />

Karachi]<br />

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

C. No.3(1)ST-L & P/2004 (Pt) DATED 23 RD FEBRUARY, 2005<br />

SUBJECT: INSTRUCTIONS REGARDING REFUND PAYMENT<br />

CHEQUES/VOUCHERS.<br />

I am directed to refer to the subject cited above and to say that it has been<br />

decided during the Board-in-Council meeting held on 01.09.2004 that henceforth all the<br />

refund payment cheques should be signed by two officers viz. the Chief Accounts Officer<br />

and the concerned Deputy/Assistant Collector of refund section.<br />

2. It was also decided that the Advice Note Number & Date should<br />

invariably be endorsed on the back of refund cheque/voucher.<br />

3. You are advised to issue instructions to all concerned accordingly and<br />

report compliance to the Board.<br />

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

(ST&CE-Budget), addressed to the Collector, Customs, <strong>Sales</strong> <strong>Tax</strong> & Central Excise,<br />

Hyderabad/Quetta/Multan, the Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central Excise,<br />

Lahore/Faisalabad/Gujranwala/ Rawalpindi/Peshawar, the Collector, (Enforcement) / (Hdqrs.) /<br />

(Audit), <strong>Sales</strong> <strong>Tax</strong> House, Karachi & the Collector, Large taxpayers‘ unit (LTU), Karachi.]<br />

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

F. NO. 2(116)/Trg-TR/2004-05/171 DATED 26 TH FEBRUARY, 2005<br />

SUBJECT: WORKSHOP ON MATTERS PERTAINING TO<br />

ADJUDICATION APPEAL AND STREAMLINE<br />

ADJUDICATION PROCEDURES

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