Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.9(31)C&I/88(CEJ)/1526 DATED 1 ST OCTOBER, 1995
SUBJECT:- POWERS TO WRITE-OFF IRRECOVERABLE DEMANDS OF
INDIRECT TAXES (CUSTOMS DUTY, SALES TAX, EXCISE
DUTY AND ALLIED SURCHARGES), BY THE VARIOUS
OFFICERS WORKING UNDER THE ADMINISTRATIVE
CONTROL OF THE CENTRAL BOARD OF REVENUE.
I am directed to refer to the above subject and to say that in suppression of
Finance Division, Rawalpindi‘s C. No. 1424-E-I/63, dated the 23 rd October, 1963 on the
subject, the powers to write-off irrecoverable demand for indirect taxes (Customs duty,
Central Excise duty and Sales Tax and allied surcharges) by the various authorities/
officers has been fixed as mentioned below, with immediate effect:-
S.
No.
Designation
Monetary limit for write-off of irrecoverable
demand of customs duty, central excise duty
and sales tax and allied surcharges
1. Collector (Grade-20) Rs. 200,000.00
2. Deputy Collector (Grade-19) Rs. 100,000.00
3. Assistant Collector (Grade-18) Rs. 50,000.00
4. Assistant Collector (Grade-17) Rs.25,000.00
5. Superintendent & Principle
Appraiser, (Grade-16)
Rs. 10,000.00
2. Schedule 5 to the Central Government Book of financial power will be
amended accordingly by the Finance Division in due course.
3. The provisions of paragraph 47 of GFR Vol.I shall invariably be
complied with in this regard.
4. This issues with the concurrence of Finance Division vide the Finance
Secretary Dy. No. 3411/S, dated 20 th August, 1995.
[Issued by the C.B.R., Islamabad, under the signature of Syed Jalahuddin Shah,
Secretary (CE-Jud),addressed to the Accountant General, Pakistan Revenues, Islamabad/
Rawalpindi, Karachi; the Accountant General, Pakistan Revenues, N.W.F.P., Peshawar; the
Accountant General, Pakistan Revenues, Punjab, Lahore: and the comptroller of Accounts,
(Balochistan), Quetta; and all concerned officers].
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