Sales Tax Instructions

Sales Tax Instructions, 2009
rupees seven lac.
5. Retailers with annual turnover exceeding rupees seven lac but
Rs.4,000/-
exceeding rupees ten lac.
6. Retailers with annual turnover exceeding rupees ten lac but exceeding Rs.6,000/-
rupees fifteen lac.
7. Retailers with annual turnover exceeding rupees fifteen lac but Rs.8,000/-
exceeding rupees twenty lac.
8. Retailers with annual turnover exceeding rupees twenty lac but Rs.12,000/-
exceeding rupees thirty lac.
9. Retailers with annual turnover exceeding rupees thirty lac but
Rs.20,000/-
exceeding rupees forty lac.
10. Retailers with annual turnover exceeding rupees forty lac but exceeding Rs.30,000/-
rupees forty five lac.
11. Retailers with annual turnover exceeding rupees forty five lac but not Rs.40,000/-
exceeding rupees fifty lac.
2. Categories No.1 to 3 of the Table, appearing in Para 1, shall apply only in
respect of such persons who are not the income tax assesseees.
3. The mode and modalities for collection of Enrollment Fee will be as follows:-
(i) The form (specimen enclosed) shall be got printed and issued, in quadruplicate by the
Anjuman-e-Tajran.
The form shall be supplied/distributed by the Regional Commissioners. The City Committees shall
keep market-wise record of issuance of the forms an the Market Committees / banks shall keep the
record of issuance of forms to individual retailers.
(iii) The for, 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 Enrollment 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 forms, duly affixed with the Bank‘s Stamps in
token of receipt of payment shall be returned to the payer and the bank shall keep the quard-copy
for the Bank record and send the triplicate copy, along with the daily scroll, to the respective
Collectorates. 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 Enrollment Certificate for the
year 1998-99.
(iv) The receipt of Enrollment Fee paid by the retailers shall be tallied by the City Committee
with the respective Collectorates on weekly basis.
(v) The Enrollment Fee shall be paid in the designated/authorized branches of National
Bank of Pakistan on or before 31 st May 1999.
(vi) 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.
(vii) In case of default of the due payment, the City Committee shall approach the District
Administration for recovery of the payable amount including the amount of penalty as the arrears
of land revenue.
(viii) 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 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):
President and Secretary of the respective market.
Three representative of the respective market to be nominated by Anjuman-e-Tajran.