Sales Tax Instructions

Sales Tax Instructions, 2009
2. The Central Board of Revenue (Revenue Division) has been pleased to
appoint the officers of the Directorate General of Intelligence and Investigation (Customs
and Excise) to be the officers of Sales Tax, by virtue of the above mentioned SRO
90(I)/92 to exercise the powers and discharge duties under section 25, 37, 38, 39 of the
Sales Tax Act, 1990, subject to the condition that the Collector concerned having
jurisdiction of the respective areas, will further authorize the officers concerned in this
behalf in respect of section 38, 39 of the Act.
3. It is, therefore, requested that the officers of this Directorate General, as
mentioned in the table of the said SRO be authorized to exercise such powers and duties
of Sales Tax Officers within the areas of their respective jurisdiction. A standing order
may please be issued in this respect in the light of the said notification.
[Issued by the Directorate General of Intelligence & Investigation (Customs and Excise),
Islamabad under the signature of Mr. Nazir Azhar, Director General, addressed to the Collector,
Central Excise and Sales Tax, Rawalpindi/Peshawar Quetta/Multan/Hyderabad/Karachi/Lahore.]
Enclosure:
Notification No. S. R. O. 90(I)/92, dated 4th February, 1992.-- In exercise of the powers
conferred by clause (f) of section 30 of the Sales Tax Act, 1990 read with section 31 thereof, the
Central Board of Revenue is pleased to appoint the officers of the Directorate General of
Intelligence & Investigation (Customs & Central Excise) specified in column (2) of the table
below to be the officers of sales tax, within the areas of their respective jurisdictions, to exercise
such powers and discharge such duties in relation to any case or class of cases falling under the
provisions of the said Act pecified in column (3) of the said table, subject to the condition that the
aforesaid officer shall exercise the powers and discharge duties under section 38 and 39 of the
said act only if authorized by the concerned Collector of Sales Tax in this behalf.
S. No. Designation of Officers Provisions of the Sales Tax Act, 1990
1. 2 3
1. (i) Director General Section 25, 37, 38 and 39
(ii) Director
(iii) Deputy Director
(iv) Assistant Director
(v) Superintendent
(vi) Principal Appraiser
2. (i) Appraiser Section 25 and 37
(ii) Senior Intelligence Officer
(iii) Intelligence Officer
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Wadood Khan Chief
(Sales Tax), vide Extra Ordinary. Gazette of Pakistan 1992, Pt. II, P. 217.]
********