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Sales Tax Instructions

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

Civil Departments‘. All non – confidential files and papers shall be destroyed in the presence of a<br />

responsible official. (All newspapers, magazines, press cuttings, wrapping papers no longer<br />

required for use, should be made over for disposal to the Controller, Department of Stationery and<br />

Forms, Government of Pakistan).<br />

(3) No Ministry / Division may destroy any file on their own. For this purpose, all<br />

the Ministries / Divisions may prepare proper lists of files due for destruction and chalk out<br />

disposal schedule in consultation with the Department of Archives.‖]<br />

Quarterly Return about Recording and Indexing of Files<br />

76. A quarterly return about the recording and indexing of files on which action has<br />

recently been completed and the weeding out of old records shall be sent to the Management<br />

Services Division PPARC (Statistical Cell) in the form in Annexure V. these reports will be<br />

consolidated by the Management Services Division and sent to the Cabinet Secretary for watching<br />

overall progress of work.<br />

77. (1) Normally recorded files will be kept in the Section concerned for 3<br />

years from the date of recording. In the month of January following the year in which the 3 years‘<br />

period expires, the Section Assistant shall prepare a list (in duplicate) of files to be transferred to<br />

the Record Room. He shall transfer the files to the Record Room and obtain the signature of the<br />

Officer Incharge on one copy of the list in token of having received the files.<br />

(2) No files kept in the Record Room shall be allowed to be removed from<br />

it except against proper requisition slips signed with date by the officer requisitioning the file. The<br />

requisition slips signed with date by the officer requisitioning the file. The requisition slip shall<br />

contain the following particulars : -<br />

File No.<br />

Category, Month and Year of Record<br />

The number of the file or papers with which is to be put up<br />

(3) The requisition slip shall be placed in the shelf at the place from where the<br />

relevant file has been taken out.<br />

Preservation of Records<br />

78. Three copies of files categorized ‗A‘ including their originals shall be sent to the<br />

National Archives of Pakistan under the Ministry of Sports and Culture, which has special<br />

arrangements. Such as air conditioned rooms and fire proof cabinets for the preservation of vital<br />

records.<br />

79. (1) The Record Room shall have sufficient almirahs, steel shelves and<br />

other equipment for proper storage and preservation of files and records. Wooden boards of size<br />

15‖ X 10‖ shall also be provided to the Record Room with sufficient quantity of cotton strap for<br />

keeping the files in bundles in steel shelves – two boards being required for each bundle.<br />

(2) The Record Room shall be kept free of rats; dirt, dust and direct sun light and<br />

shall be sprayed periodically with insecticide.<br />

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