S.R.O.  26            (I)/2006. -  In exercise of the powers conferred by clause (f) of section 30, sections 30B, 30E and 31 of the Sales Tax Act, 1990 and clause (12) of section 2 of the Federal Excise Act, 2005, readwith sub-section (1) and clause (b) of sub-section (2) of section 29 thereof, and in supersession of its Notifications No. S.R.O. 722(I)/92, dated the 27th July, 1992 and S.R.O. 653(I)/2005, dated the 1st July, 2005, the Central Board of Revenue is pleased to authorize and specify the functions, powers and jurisdiction of the officers of the Directorate General of Inspection and Internal Audit, as officers of the Sales Tax and Federal Excise, to exercise such powers under the said Acts and rules made thereunder as are necessary to perform their functions.
 
1. Inspection Authorities.
 
(1) The Directorate General of Inspection and Internal Audit (Sales Tax and Federal Excise) shall consist of the following, namely:-
 

(a) Director General of Inspection and Internal Audit;
(b) Directors of Inspection and Internal Audit;
(c) Additional Directors;
(d) Deputy Directors;
(e) Assistant Directors; and
(f) Superintendents/Deputy Superintendents/Inspectors or officers with any other designation.

(2) The Directors, Additional Directors, Deputy Directors, Assistant Directors and Superintendents, Deputy Superintendents, Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Director-General of Inspection and Internal Audit.
 
(3) Additional Directors, Deputy Directors, Assistant Directors and Superintendents, Deputy Superintendents, Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.
 
(4) Deputy Directors, Assistant Directors and Superintendents, Deputy Superintendents and Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Additional Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.
 
(5) Assistant Directors and Superintendents, Deputy Superintendents and Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Deputy Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.
 
(6) Superintendents, Deputy Superintendents and Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Assistant Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.
 
2. Functions and powers.- The functions of Directorate-General of Inspection and Internal Audit shall be-

(a) to carry out inspections of Sales Tax and Federal Excise cases and offices;
 
(b) to carry out internal audit of cases involving Sales Tax and Federal Excise and other taxes;
 (c) to investigate or cause investigation internally to be carried out in respect of cases or items involving leakage of revenue or evasion of Sales Tax and Federal Excise and other taxes and expenditure;
 
(d) to furnish an annual report about the working of Sales Tax and Federal Excise offices to the Central Board of Revenue by the thirty-first day of December, following the end of the financial year to which it relates; and
 
(e) to carry out any other work or function that may be assigned to it by the Federal Government or Central Board of Revenue.

 

3. Jurisdiction.-
 

(1) Subject to the provisions of this notification, the Directors, Additional Directors, Deputy Directors, Assistant Directors and other officers of Inspection and Internal Audit shall perform their functions in respect of such persons or classes of persons or such areas as may be assigned to them by the Central Board of Revenue.

(2) The Director-General or a Director may assign any function in respect of any area, case, class of cases, persons or classes of persons to any inspection and internal audit officer working under his control.

Explanation.- In this Notification the expression
 

“Inspection and Internal Audit Officer” means the Director-General, Director, Additional Director, Deputy Director, Assistant Director, Superintendent, Deputy Superintendent, Inspector and includes any other officer as the Central Board of Revenue by notification in official Gazette, may specify.
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{C.No. 14(2)L&P/2005}
 

(Ahmad Reza Khan)
Secretary (ST&FE-L&P)