Sales Tax Instructions

Sales Tax Instructions, 2009
(11) (12) (13) (14) (15) (16)
vi)
vii)
viii)
ix)
In order to standardize this work in all Collectorates, the particulars in
columns Nos. (3) to (10) shall be obtained from the applicant along with
a declaration in writing to the effect that these particulars are complete
and correct;
The certification of the concerned trade association required under these
relief notifications shall mean a letter of recommendation from the trade
association or chamber of commerce and industry of which the applicant
is a member, or the FPCCI, to the effect that prima facie the application
and attached documents are in order;
The Collectorates shall verify such declared particulars from their own
records, and will also fill in the particulars in the remaining columns (i.e.
11 to 16). Any other information considered really essential for disposal
of the case may also be obtained from the applicant;
After disposing off the applications received under the said notifications, it
may be ensured that all the relevant records of the Collectorate (e.g.
records of arrears, adjudications, court/tribunal cases, etc.) are updated to
reflect the decisions taken on such applications;
x) Each application should be disposed off as promptly as possible by the
Collector or by the designated Additional Collector under an appealable
order;
xi)
xii)
It may be ensured that to the extent of the period for which relief is
admissible in these notifications, the staff of the Collectorate does not
raise audit objections or make contraventions on account of the
omissions condoned or condonable under these notifications;
Cases which are otherwise deserving, but which warrant some technical
waiver/condonation, should be referred to CBR; and
xiii) The Collectorates should keep SRO-wise account of the amounts
recovered and the amounts forgone in each case, preferably in the
computer, as all work/disposal under these notifications will be
monitored by the Board on monthly basis.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (Sales
Tax-II).]