Islamabad, the 11th September, 2004.
The Central Board of Revenue is pleased to appoint the Committees of following persons, in the Collectorates given below, to examine the cases of refunds, claimed on invoices of blacklisted persons, in terms of sub section (1)(a) and (e) of section 47A of the Sales Tax Act, 1990 read with Chapter X of the Sales Tax Rules,2004 [SRO No. 485(I)/2004 dated June 12, 2004]:-
(A)
COLLECTORATE OF SALES TAX & CENTRAL EXCISE/ LARGE TAXPAYERS UNIT, KARACHI
COMMITTEE
NO.1
Cases
relating to Hosiery and Knitwear Exporters.
|
S.No. |
Name |
Representing
to |
Chairman/Member of the
committee |
|
1 |
Mr. Muhammad Saeed
Shafiq |
Nominee of Karachi
Chamber of Commerce and Industry, Karachi. |
Chairman |
|
2 |
Mr. Saleem Parekh |
Nominee of Pakistan Hosiery
Manufacturers Association, Karachi. |
Member |
|
3 |
|
Additional Collector
(Audit-II), Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.2
Cases
relating to Chemicals & Dyes Merchants.
|
1 |
Mr. Iftikhar Ahmed
Sheikh |
Nominee of Karachi
Chamber of Commerce and Industry, Karachi. |
Chairman |
|
2 |
Mr. Abdul Rahim
Chughtai |
Nominee of Pakistan
Chemicals & Dyes Merchants Association, Karachi. |
Member |
|
3 |
|
Additional Collector
(Legal), Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.3
Cases
relating to Cloth Exporters.
|
1 |
Mr. Abdul Majeed
Memon |
Nominee of Karachi
Chamber of Commerce and Industry, Karachi. |
Chairman |
|
2 |
Mr. Ehsan Ellahi
Sheikh |
Nominee of Pakistan
Textile Exporters Association
(Formerly APCEA), Karachi. |
Member |
|
3 |
|
Additional Collector
(Enforcement) Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.4
Cases
relating to Leather Garments Export Sector.
|
1 |
Mr. Mansoor Ilyas |
Nominee of Karachi
Chamber of Commerce and Industry, Karachi. |
Chairman |
|
2 |
Mr Fawad Ejaz |
Nominee of Pakistan
Leather Garments Manufacturer and Exporter Association, Karachi. |
Member |
|
3 |
|
Additional collector
(Hqs), Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.5
Cases
relating to Commercial Exporters.
|
1 |
Sheikh Shakil Ahmed
Dhingra |
Nominee of the
Federation of Pakistan Chambers of Commerce & Industry, Karachi. |
Chairman |
|
2 |
Mr. Khalid Amin |
Nominee of Pakistan
Silk and Rayon Mills Association, Karachi. |
Member |
|
3 |
|
Additional Collector
(Audit-I), Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.6
Cases
relating to Towel Manufactures.
|
1 |
Mr. M. Zubair
Motiwala |
Nominee of Karachi
Chamber of Commerce and Industry, Karachi. |
Chairman |
|
2 |
Mr. Muhammad Muzzamil
|
Nominee of Towel
Manufacturers Association, Karachi. |
Member |
|
3 |
|
Additional Collector
(Audit-I) Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.7
Cases
relating to Textile Processing Sector.
|
1 |
Mr. Tariq Sayeed |
Nominee of the
Federation of Pakistan Chambers of Commerce & Industry, Karachi. |
Chairman |
|
2 |
Mr. G.R.Arshad |
Nominee of All
Pakistan Textile Mills Processing Association, Karachi. |
Member |
|
3 |
|
Additional Collector,
(Audit-II) Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.8
Cases
relating to Readymade Garments Madeups Exporters .
|
1 |
Sheikh Maqbool Ahmed |
Nominee of the
Federation of Pakistan Chambers of Commerce & Industry, Karachi. |
Chairman |
|
2 |
Mr. Tahir Aziz |
Nominee of Pakistan
Knitwear & Sweater Exporters Association, Karachi. |
Member |
|
3 |
|
Additional Collector
(Legal), Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
COMMITTEE
NO.9
Cases
relating to Medium & Small Exporters and Others.
|
1 |
Mr. Haroon Farooki |
Nominee of Karachi
Chamber of commerce and Industry, Karachi. |
Chairman |
|
2 |
Mr. Muhammad Amjad
Raza |
Nominee of Pakistan
Small Industries Association, Karachi. |
Member |
|
3 |
|
Additional Collector
(Hqs), Collectorate of Sales Tax & Central Excise, Karachi. |
Member |
B.
B. COLLECTORATE OF CUSTOMS, SALES TAX & CENTRAL EXCISE, HYDERABAD.
COMMITTEE
NO. 1
|
1 |
Haji Muhammad Yaqoob
|
Nominee of Hyderabad
Chamber of commerce & Industry, Hyderabad. |
Chairman |
|
2 |
Mr. Rashid Sethar |
Nominee of Sukkur
Chamber of Commerce & Industry, Sukkur. |
Member |
|
3 |
|
Additional Collector
Collectorate of Customs, Sales Tax & Central Excise, Hyderabad. |
Member |
C. COLLECTORATE OF SALES
TAX & CENTRAL EXCISE, LAHORE
COMMITTEE NO. 1
Cases
relating to APTMA.
|
1 |
Sheikh Muhammad Asif |
Nominee of Lahore
Chamber of Commerce & Industry, Lahore. |
Chairman |
|
2 |
Mr. Anis–ul–Haq |
Nominee of All Pakistan Textile Mills
Association, Lahore. |
Member |
|
3 |
|
Additional Collector
(HQ),Collectorate of Sales Tax & Central Excise, Lahore. |
Member |
Cases
relating to Readymade Garments Exporters.
|
1 |
Mr.Irfan Qaiser |
Nominee of Lahore
Chamber of Commerce & Industry, Lahore. |
Chairman |
|
2 |
Mian Riaz Ahmad |
Nominee of Pakistan
Readymade Garments Manufacturers & Exporters Association,(PRGMEA)
Lahore. |
Member |
|
3 |
|
Additional Collector
(Audit), Collectorate of Sales Tax & Central Excise, Lahore. |
Member |
COMMITTEE NO. 3
Cases
relating to Tanneries Sector.
|
1 |
Mr. Ashraf Bhatti |
Nominee of Lahore
Chamber of Commerce & Industry, Lahore. |
Chairman |
|
2 |
Mr. Amjad Zafar |
Nominee of Pakistan
Tanneries Association (PTA), Lahore. |
Member |
|
3 |
|
Additional Collector
(Hqs), Collectorate of Sales Tax & Central Excise, Lahore. |
Member |
COMMITTEE NO. 4
Cases
relating to Hosiery and Knitwear Exporters.
|
1 |
Mr. Irfan Iqbal |
Nominee of Lahore Chamber of Commerce
& Industry, Lahore. |
Chairman |
|
2 |
Mr. Sehzad Azam |
Nominee of Pakistan
Hosiery Manufacturers Associations, (PHMA), Lahore. |
Member |
|
3 |
|
Additional Collector
(Audit), Collectorate of Sales Tax & Central Excise, Lahore. |
Member |
D. D. COLLECTORATE
OF SALES TAX & CENTRAL EXCISE, FAISALABAD
Cases
relating to Textile Processing Sector.
|
1 |
Ch. Muhammad Boota |
Nominee of Faisalabad
Chamber of Commerce &
Industry, Faisalabad. |
Chairman |
|
2 |
Mr. Muhammad Amjad
Sheikh |
Nominee of All
Pakistan Textile Processing Mills Association, Faisalabad. |
Member |
|
3 |
|
Additional Collector,
Collectorate of Sales Tax & Central Excise, Faisalabad. |
Member |
COMMITTEE NO. 2
Cases
relating to Cloth Exporters.
|
1 |
Mr. Baligh-ur-Rehman
Kermani |
Nominee of Sargodha
Chamber of Commerce & Industry, Sargodha. |
Chairman |
|
2 |
Mr. Ahmad Kamal |
Nominee of Pakistan
Textile Exporters Association, (Formerly APCEA), Faisalabad. |
Member |
|
3 |
|
Additional Collector,
Collectorate of Sales Tax & Central Excise, Faisalabad. |
Member |
E.
E. COLLECTORATE OF SALES TAX & CENTRAL EXCISE,
GUJRANWALA
Cases
relating to Shuttle Exporters.
|
1 |
Mr. Iqbal Ahmed Butt |
Nominee of Gujranwala
Chamber of Commerce & Industry, Gujranwala. |
Chairman |
|
2 |
Mr. Tariq Rasheed |
Nominee of M/s
Pakistan Shuttle Manufacturers Association, Gujranwala. |
Member |
|
3 |
|
Additional Collector,
Collectorate of Sales Tax & Central Excise, Gujranwala. |
Member |
COMMITTEE NO. 2
Cases
relating to Pottery Exporters & Others.
|
1 |
Ch. Zulfiqar A. Hayat |
Nominee of Sialkot
Chamber of Commerce & Industry, Sialkot. |
Chairman |
|
2 |
Mr. Muhammad Saeed |
Nominee of Pakistan
Pottery Manufacturers Association, Gujranwala. |
Member |
|
3 |
|
Additional Collector
Collectorate of Sales Tax & Central Excise, Gujranwala |
Member |
|
1 |
Mr. Adeel Rauf, |
Nominee of Sarhad
Chamber of Commerce & Industry, Peshawar. |
Chairman |
|
2 |
Mr. Babar Mehmood
Shirazi |
Nominee of Industrial Association,
Hattar, Haripur |
Member |
|
3 |
Mr. Mushtaq Akbar |
Chartered Accountant,
Peshawar. |
Member |
|
4 |
|
Additional Collector,
Collectorate of Sales Tax & Central Excise, Peshawar. |
Member |
|
1 |
Khawaja Younis |
Nominee of Multan
Chamber of Commerce & Industry, Multan. |
Chairman |
|
2 |
Syed Muhammad Asim |
Nominee of All
Pakistan Bedsheet & Upholstery Manufacturers Association, Multan. |
Member |
|
3 |
Sheikh Farooq |
Nominee of Pakistan
Cotton Ginners Association, Multan. |
Member |
|
4 |
|
Additional Collector,
(Sales Tax) Collectorate of Customs, Sales Tax & Central Excise,
Multan. |
Member |
2.
The Committees shall examine the question of fact and law as regard those
refund claims, referred to them, wherein input tax invoices submitted by the
registered persons (Refund Claimants), have been deferred by the STARR owing to
blacklisting/suspension of the registration of their relevant suppliers on whose
invoices their refund claimed are based and non-deposit of that input tax by
these suppliers. The terms of reference of each committee, while proceeding in
accordance with the Sales Tax Act, 1990 and the Rules made there under, shall be
to ascertain as to whether: -
i).
there was any collusion or connivance between the blacklisted/suspended
supplier and the registered exporter;
ii)
the exporter has a valid receipt or proof for physical transfer/receipt
and export of goods;
iii).
the supplier was blacklisted or his registration was suspended subsequent
to the purchase/supply of goods;
iv). the exporter made payment of the price of the goods alongwith sales tax in accordance with section 73 of the Act;
v). the foreign exchange remittance has been duly received against the export of goods; and
vi).
The veracity of the input tax claimed by the supplier.
3.
Each Committee shall examine the cases of refund of the relevant
exporters only (wherever specified) referred to them. The working of the
Committees shall be regulated by the procedures prescribed under section 47A of
the Sales Tax Act, 1990 and Chapter X of the Sales Tax Rules, 2004 [SRO
485(I)/2004 dated June 12, 2004] and submit their recommendations to the Board,
within thirty days of such reference.
C.
No. 1 (49) STJ/2002 dated 11-09-2004