Sales Tax Instructions

Sales Tax Instructions, 2009
audit of record. Moreover, the provisions of input tax adjustment do not apply where the
tax is required to be paid on minimum value addition basis. Further, rule 10 of aforesaid
rules stipulates maintenance of records under section 22 of the Sales tax Act, 1990.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to M/s. A.F.Ferguson & Co., Chartered Accountant, PIA
Building, 3 rd Floor, 49 Blue Area, Islamabad.]
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C. NO.4 (5) STJ/06 DATED 17 TH FEBRUARY, 2007
SUBJECT:
DISPOSAL OF ALRENATE DISPUTE RESOLUTION CASES.
It has been noted with concern that despite instruction issued by CBR from time
to time, the field formations & ADRCs are not giving due attention to expeditious
disposal of ADR cases under section 47-A of the Sales Tax Act, 1990or section 38 of the
Federal Excise Act, 2005 . The Member (Sales Tax and Federal Excise) has desired that
the pendency in ADR should be liquidated by 15 th March, 2007.
2. Although instructions were issued regarding formation of ADR
Secretariat in each Collectorate, yet in some Collectorates the Secretariat have either not
been formed or these are not properly functioning. Henceforth, the original ADR
application shall be sent by the Board to the respective Collector in whose jurisdiction the
applicant is registered, with copies endorsed to the Chairman/Members of the Committee.
Secretarial support shall be provided by the Collector (including fixing of hearing, typing
of decision, getting it signed by the members and forwarding it to the CBR).
3. In case the applicant for delay in the Secretariat that ADR committee has
been constituted in a certain case but intimation regarding the same has not been received
by the ADR Secretariat, the Secretariat shall at once take up the matter with CBR for
forwarding copy of the application along with the Board‘s order for constitution of the
committee.
4. One of the reasons for delay in the disposal of ADRC cases is either
nonattendance of the DR or appearance without proper preparation. The Board has taken
very serious view of the situation. The Collectors are directed to personally monitor the
attendance of DR and initiate departmental proceedings against the delinquent
officai/officer, as such omission/ commission amounts to ―misconduct‖ under RSO,
2000.
5. In case the applicant is willfully not attending the ADRC meeting, the
ADR committee may return the case to CBR, after giving two or three opportunities of
hearing to the Applicant, with the recommendation to reject the application due to non
pursuance.