Sales Tax Instructions

follows:-
(i)
Sales Tax Instructions, 2009
3. The mode and modalities for collection of Enrolment Fee will be as
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
The Form (specimen enclosed) shall be got printed and issued, in
quadruplicate, by the Anjuman-e-Tajran. Photocopies (in quadruplicate)
of the forms (as per specimen) can also be used by retailers for this
purpose.
The forms shall be supplied/distributed by the Regional Committees. The
City Committees shall keep market-wise record of issuance of the forms
and the Market Committees/banks shall keep the record of issuance of
forms to individual retailers.
The form, duly filled-in and duly verified for categorization purposes
shall be deposited with the respective Market Committee for
endorsement after determination of the category. After the endorsement
of category, the retailer shall make payment of the Enrolment Fee as per
his category determined by the Committee, in the designated/ authorized
branch of National Bank of Pakistan. The original and duplicate copies
of the form, duly affixed with the Bank's Stamp in token of receipt of
payment shall be returned to the payer and the bank shall keep the quardcopy
for the Bank record and send the triplicate copy, alongwith the
daily scroll, to the respective Collectorate. The retailer shall deposit the
duplicate copy with the respective Market Committee and shall display
the original at his shop/place of business as Trade Enrolment Certificate
for the year 1998-99.
The receipt of Enrolment Fee paid by the retailers shall be tallied by the
City Committees with the respective Collectorates on weekly basis.
The Enrolment Fee shall be paid in the designated/authorized branches of
National Bank of Pakistan on or before 30th April, 1999.
A retailer who fails to make payment of the leviable fee within the
stipulated time, shall be liable to imposition of penalty equal to eleven
times of the fee.
In case of default of the due payment, the City Committee shall approach
(viii)
(ix)
(a)
the District Administration for recovery of the payable amount including
the amount of penalty as the arrears of land revenue.
An appeal against the decision of Market Committee regarding the
determination of category shall lie with the City Committee. The second
and final appeal against the decision of the City Committee shall lie with
the Regional Committee.
There shall be three levels of the Committees nominated by the
Anjuman-e-Tajran. The names and constitution of these Committees will
be as under:-
Market Committee (five members):
(i)
President and Secretary of the respective market.