SALES TAX GENERAL ORDER NO. 4 OF 1996,

DATED 5TH NOVEMBER, 1996

[Reported as PTCL 1996 St. 1345]

Subject:- TIME-LIMIT FOR ADJUDICATION.

It has been noted with concern that a lot of Government revenue remains stuck up due to in-ordinate delay in adjudication of cases. It is, therefore ordered that case already pending for more than a year must be adjudicated within six months from today. If any case, pending for over one year at already cannot be adjudicated within the period stipulated above, it should be brought to the notice of the Member (Sales Tax), CBR before the expiry of the said period.

2. It is further ordered that fresh cases should also be finalized within six months where the merits of the case warrant, the Adjudication Officer may take longer than six months but not more than twelve months in any case.

3. Every adjudicating officer should maintain a register of adjudication in the enclosed form and formally hand over the register to his successor at the time of his transfer. The register is to be at-least twelve inches wide. The First columns will be on one page and the other three columns on the opposing page.

4. Remanded cases should be given a new serial number in the said register but should carry a cross-reference to the same cases decided earlier.

5. The supervisory officers must check the said registers in the first week of every month to monitor the disposal of cases.

6. Non-compliance with the above instructions shall render the concerned officer liable to disciplinary action.

REGISTER OF ADJUDICATION

S. No

Name & Address of Party

Amount of Sales

Tax involved

Date of issue of SCN

Date of Decision

Tax, if fine and penalty

adjudged in the order

1.

2.

3.

4.

5.

6.

 

Date on which appeal decided: tax fine, penalty if different from column 6.

Date of revision order or order of Tribunal: tax, fine, penalty if different from column 7.

In case of any court cases, the particulars of relevant files summary of land-marks e.g., stay; vacation of stay; orders of guarantee etc

7.

8.

9.