Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to M/s. Al-Ghazi Tractor Ltd., Abbasi Shaheed Road, Karachi.]
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C. NO. 5(4)CEJ/2000 DATED 23 RD DECEMBER, 2000
SUBJECT:- EXTENSION OF TIME LIMIT IN FINALIZATION OF
ADJUDICATION CASES IN TERMS OF SECTION 33 OF THE
CENTRAL EXCISES ACT AND SECTION 45 OF THE SALES
TAX ACT, 1990
I am directed to refer to Board‘s letter of even number dated 15.11.2000 on the
subject noted above.
2. It has been observed with concern in the Board that at present a huge
number of cases as reported by the Collectorates of (adjudication) are pending
adjudication. Collectors (Adjudication) are aware that provisions relating to adjudication
of cases in the Customs, Sales Tax & Central Excise Law which bind the adjudicating
authorities to decide the cases within 45 days of the issuance of the show cause notice or
within such extended period, for which reasons shall be recorded in writing and that such
extended period shall in no case exceed 90 days in all. The Member (Central Excise)
while expressing concern over the huge back log, has directed that all out efforts be made
to ensure due compliance of the aforesaid mandatory provisions of the law and decide the
pending cases within the prescribed time limit of 45 days to avoid any legal
complications.
3. It is further directed to ensure due transfer of all the adjudication case
records from the relevant Executive Collectorates under your personal supervision on
most urgent basis. A certificate, confirming that all case files pending adjudication
especially for the period prior to 01.07.2000 have been transferred to the relevant
Adjudication Collectorates, may also be obtained from the Executive Collectorates to
avoid any loss of record as well as subsequent legal complications as a result thereof.
4. In order to ensure monitoring of the timely disposal of the cases you are
also requested to furnish details of pendency and disposal to the Board on monthly basis
by 05 th of each month without fail on the enclosed prescribed format. The requisite
statement for November, 2000 may be sent to the Board urgently.
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS, SALES TAX & CENTRAL EXCISE ADJUDICATION
________ STATEMENT OF PENDENCY & DISPOSAL OF ADJUDICATION CASES
FOR THE MONTHS OF ______ 2000
RS. IN MILLION
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