Sales Tax Instructions

Sales Tax Instructions, 2009
(ix)
(x)
(xi)
Amendment has been proposed in section 45A of the Sales Tax Act,
1990 to reduce the time period regarding reopening of any decision or
order by the Board or Collector from five to three years. Similar
provision is being introduced in section 35 of Federal Excise Act, 2005
to increase the time period from two to three years.
Amendment has been proposed in second proviso, sub-section(2) of
section 45B of the Sales Tax Act, 1990 to reduce the time period from
one hundred and twenty days to sixty days, for which the Collector
(Appeals) can extend the time limit for passing of order in appeal.
Similar provision is being introduced in section 33 of Federal Excise Act,
2005 to reduce the time period from ninety to sixty days.
New proviso is being introduced in sub-section (2) of section 45B of the
Sales Tax Act, 1990 to exclude any time period during which the
proceeding are adjourned on taxpayers‘ request or postponed due to any
appeal / stay order / remand or ADRC proceeding, from the computation
of the periods given in the first proviso or as the case may be the second
proviso. Similar provision is being introduced in section 33 of Federal
Excise Act, 2005.
(xii) Amendment has been proposed in section 46 of the Sales Tax Act, 1990
and section 34 of the Federal Excise Act, 2005 to bring them in line with
the similar provision in Customs Act, 1969.
(xiii)
(xiv)
Amendment has been proposed in sub-section (3) of section 47A of the
Sales Tax Act, 1990 to increase the time period regarding making of
recommendations by Alternate Dispute Resolution Committee to one
hundred and eighty days from the date of its constitution. Similar
provision is being introduced in section 38 of Federal Excise Act, 2005.
Amendment has been proposed in sub-section (4) of section 47A of the
Sales Tax Act, 1990 to introduce the time limit for the Board to pass
orders within forty five days of receipt of recommendation ADRC.
Similar provision is being introduced through sub-section (4) of section
38 of Federal Excise Act, 2005.
(xv)
The concept of assessment of duty for non- filers in the same manner as
prescribed under Sales Tax Act, 1990, is being introduced in Federal
Excise Act, 2005 through the insertion of section 4A.
3. The measures mentioned at sub-paras (i), (ii), (iv), (v) of Para 2(A) and sub-paras
(i) & (ii) of Para 2(B) shall take effect from14 th June, 2009. All other measures shall