Sales Tax Instructions

Sales Tax Instructions, 2009
c) Whether a person who acted as chairman of the committee could issue a
show cause notice in the case.
2. The issues have been examined afresh. The queries at (b) and (c) are
almost identical. The query at (a) has a different dimension. In continuation of Board‘s
letter no. even dated 16.12.2008 (copy enclosed) the matter is addressed as follows:
(a) Though there is no express provisions of modality of associating the registered
person concerned during the process of valuation under valuation committee
constituted in terms of 2(46), the principles of natural justice warrant that the
person concerned be afforded reasonable opportunity of representing his point of
view as the decision is likely to affect his interests . Accordingly, the Chairman
of the committee may associate the registered person concerned to arrive at
reasonable, objective valuation.
(b) For fairness, impartiality and objectivity a person (a tax officer) who issues a
show cause notice in the same case may not be member of the committee.
[Issued by CBR., Islamabad, under the signature of Mr. Muhammad Sadiq, Secretary
(ST-Law &Procedure) addressed to M/s. Diamond Group of Industries, 180, G-1, Johar Town,
Lahore and copy endorsed to the Collector of Sales Tax and Federal Excise, RTO, Lahore.]
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C. NO.3(12)ST-L&P/2008 DATED 22 ND JANUARY, 2009
SUBJECT:
CONDONING OF TIME LIMIT FOR SUBMISSION OF REFUND
CLAIM UNDER SECTION 66 OF THE SALES TAX ACT, 1990
BEYOND THE PRESCRIBED PERIOD
I am directed to refer to your letter C. No. 06/Refund/G-I/M& F/2008/6707 dated
12.01.2009 on the subject cited above and to say that the issue has been examined and the
Board is pleased to advise that the following guideline for judicious exercise of the
powers to condone delay under SRO 978 (I)/2004 may be followed:
It is obvious that the SRO 978 (I)/2004 dated 10-12-2004 is effective from the
date of its issuance. Hence the Collector is empowered to entertain on merit cases
regarding condoning of delay occurring on or after 10.12.2004.
[Issued by CBR., Islamabad, under the signature of Mr. Muhammad Sadiq, Secretary
(ST&FE-L&P) addressed to the Collector (Enforcement), Collectorate of Sales Tax & Federal
Excise, Karachi and copy endorsed to M/s. Meskay & Femtee (Pvt) LTd., 708, 7 th Floor,
Progressive Plaza, Civil Lines, Karachi.]
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C. NO.3(7)ST-L&P/2006 DATED 29 TH JANUARY, 2009
SUBJECT:
MOBILE HAWKING AND DOOR STEP CHARGES FOR