Sales Tax Instructions

Sales Tax Instructions, 2009
these registered persons from additional tax and penalties, the competent authorities has
been pleased to generally extend the date of filing sales tax return for the month of June,
2001 upto 25.07.2001.
2. The Collectors are therefore, directed to ensure that this facility is well
publicized amongst the taxpayer‘s community and the taxpayers who have not so far filed
their return under section 26(1) for the month of June, 2001 file their return by
25.07.2001.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), being addressed to the Vice President National Bank of Pakistan, I. I.
Chundrigar Road, Karachi & copy to Collector of Customs, Sales Tax & Central Excise, Quetta,
Hyderabad, Multan; Collector of Sales Tax & Central Excise, (East)Karachi, (West)Karachi,
Rawalpindi, Peshawar, Gujranwala, Lahore & Collector of Sales Tax, Faisalabad.]
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C. NO. 3(10)ST-L&P/2001 DATED 19 TH JULY, 2001
SUBJECT:-
AMENDMENT IN SECTION 3(2)(B) OF THE SALES TAX ACT,
1990 AND BOARD‘S CLARIFICATION THERETO
I am directed to refer to your letter C. No.01/Misc/Adj-Coll/Vol-I/2000, dated the
5 th July, 2001 on the subject cited above and to say that the issues raised in your letter
have been considered in the Board and it has been observed that:-
(xv) clause (b) was inserted in sub-section (2) of section 3 of the Sales Tax Act,
1990 vide Finance Ordinance, 2001 and is thus a valid piece of legislation;
(xvi) while vetting draft Ordinances or enactments, Law & Justice Division
invariably examines the ―constitutionality‖ of the proposed legal provisions.
Constitutionally, there is no bar on the legislature to empower the
Government to impose tax in ‗selective regimes‘ other by withdrawing
exemptions or by altering rates of tax;
(xvii) by inserting the aforementioned provision, the legislature has not ‗abdicated
its responsibilities‘ or ‗effaced itself from its legislative functions‘. The
charging sections are very well there, and the Federal Government has
merely been given powers to change the rate of tax;
(xviii) the said provision does not grant any power to the Federal Government to
charge any new tax., i.e. the Federal Government cannot exercise any powers
to levy and collect any tax, unless the enabling clause for such powers is not
already in the Sales Tax Act, 1990. Mere change of rate of tax does not
amount to excessive delegation of powers;
(xix) it has probably not been recalled that similar powers were available with
Federal Government till 1996. Sub-section 3, at the time of substitution by
the Finance Act, 1996 was as under: