Government of Pakistan

Central Board of Revenue

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C.No.3(23)STP/98                                                                                                Islamabad, the 12th August,1998.

Subject :     Responsibilities of Collectors under Sections 45, 46 and 47 of Sales Tax Act, 1990

Attention is invited to the provisions of sections 45,46 and 47 of the Sale Tax Act, 1990.

2. Respective Collectors are advised to take necessary steps to ensure that they receive, monitor and scrutinize each and every order-in-original, order-in-appeal, appellate order / decision passed by the Tribunal for the purposes of determination of propriety and justification of filing of appeal under sections 45,46 and 47 of the Act or of filing an application under sections 47(7) of the Act as the case may be, within the prescribed limitation, for this purpose, the Collectors may consider creating special cell in the Collectorate. The Collector may also ensure that no appeal/ application, where justified, necessary and appropriate, is delayed or defaulted. The Directors of Intelligence & Investigations and Inspection & Audit, where they themselves donot file the appeal /application, shall also assist the concerned Collector of Sales Tax in this regard in relation to such sales tax cases which were detected / reported by them.

3. The Collectors / Directors are also advised to ensure that a fully-conversant and duly-briefed departmental representative appears (alongwith relevant records) before the Appellate Collector / Appellate Tribunal whenever a sales tax case, relevant to their jurisdiction, comes up for hearing before the said Collector (Appeals) /Tribunal.

4. Non-compliance and negligence or default in compliance of the directions contained in this General Order shall be viewed seriously.

( ABRAR AHMAD KHAN )

SECRETARY (STP)