GOVERNMENT OF PAKISTAN
REVENUE DIVISION
(CENTRAL BOARD OF REVENUE)
*****
Islamabad, the 6th November, 2001  
NOTIFICATION
(CUSTOMS, SALES TAX & CENTRAL EXCISE)

                    S.R.O.  768(I)/2001.--  In exercise of the powers conferred by clause (xxi) of sub-section (2) of section 37 of the Central Excises Act, 1944 (I of 1944), section 219 of the Customs Act, 1969 (IV of 1969), and  section 50 and section 52 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to make the following rules namely: -

 THE TAX-PAYER'S (AUTHORIZED REPRESENTATIVES) RULES, 2001

 1. Short title, commencement and application.-(1) These rules may be called the Tax-payers (Authorized Representatives) Rules, 2001.

                 (2)  They shall apply to persons authorized by the tax-payers to represent them or appear on their behalf before the Appellate Tribunal or any other adjudicating authority.

(3)  They shall come into force at once.

 2. Definitions. - In these rules, unless there is anything repugnant in the subject or context,-

(a)    "authorized representative" means a person authorized in writing by a tax-payer on a Letter 
        of Authorization as specified in Annex-A to the rules;
 
(b)     "Appellate Tribunal" means the Customs, Excise and Sales Tax Appellate Tribunal
         constituted under section 194 of the Customs Act, 1969 (IV of 1969);
 
(c)     "adjudicating authority" means any officer appointed to adjudicate and decide cases under
         section 179 of the Customs Act, 1969(IV of 1969), section 45 of the Sales Tax Act, 1990,
         and section 33 of the Central Excises Act, 1944 (I of 1944);

                        (d)     "accountant" means--

                                  (i)    a Chartered Accountant within the meaning of the Chartered Accountants Ordinance,
                                        1961 (X of 1961); or    
 
                                  (ii)   a Cost and Management  Accountant within the meaning of the Cost and
                                        Management Accountants Act, 1966 (XIV of 1966); or
 
                                 (iii)   a member of any association of accountants recognized in this behalf by the
                                        Federal Government; 
 
                        (e)    "misconduct" means conduct prejudicial to good order, unbecoming of a gentleman
                                 and includes any act on his part to bring or attempt to bring outside or any sort of
                                 influence directly or indirectly to bear on the officer of Customs, Central Excise and
                                 Sales Tax in respect of any matter relating to discharge of his duties under the relevant
                                Acts or creating hindrance in discharge of such duties or impersonation or submission
                                of fake documents;
 
                        (f)    relevant Act" means the Central Excises Act, 1944 (I of 1944),   the Customs Act, 1969
                               (IV of 1969), and the Sales Tax Act, 1990 ;

                        (g)    "rules" means the rules made under the relevant Act; and 

                        (h)    "tax-payer" means any person who is required, or liable, to pay, or is paying duty, or

                                tax, or any sum under any or all of the relevant Acts, or the rules and includes any
                                person who is engaged directly or indirectly in any activity falling within the scope of any
                                of the relevant Acts or the rules.

3.  Persons authorized to represent a taxpayer. - For the purpose of these rules, only the following persons are authorized to represent a tax-payer before the adjudicating authority and Appellate Tribunal, namely:-

           (a)   a person in the employment of the tax-payer working on a full-time basis and holding at least a
                  bachelor's degree in any discipline from a university recognized by the University Grants
                  Commission provided that such person shall represent only the tax-payer in whose employment
                  he is working on full-time basis;
 
           (b)   an advocate entered in any rolls, and practicing as such, under the Legal Practitioners and Bar
                  Councils Act, 1973 (XXXV of 1973);
 
           (c)   a person holding a Bachelor or Masters degree in Commerce;
 
           (d)   a person who has retired or resigned after putting in satisfactory service in the Sales Tax
                  Department or Customs Department or Central Excise Department for a period of not less than
                  ten years in a post or posts not inferior to that of an Assistant Collector:
 
                            Provided that no such person shall be entitled to represent a tax-payer for a period of one
                            year from the date of his retirement or resignation or in any case in which he had made, or
                            approved, as the case may be, any order under the relevant Acts; and
 
           (e)   an accountant

4. Disqualifications. - The following persons shall not be entitled to represent a tax-payer under these rules, namely :-

            (a)    any person who has been convicted as a result of any criminal proceedings under any law for
                    the time being in force in Pakistan;
 
            (b)    a person who has been dismissed or compulsorily retired from service;
 
            (c)    a person who has become insolvent;
 
            (d)    a person who is guilty of misconduct as defined in sub-rule (e) of rule 2. 

5.Procedure to appoint authorized representative. - To appoint his authorized representative, a taxpayer shall issue a Letter of Authorization, in the form specified in Annex-A, duly signed by proprietor, partner or director of the company or business concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal. The authorized representative will use the Letter of Authorization for a single hearing, or till final decision of the case, by the adjudicating authority or the Appellate Tribunal, as the case may be.

 6. Power to disqualify. - On receipt of a complaint against any authorized representative for misconduct from the Appellate Tribunal or, as the case may be, an adjudicating authority, the Central Board of Revenue may, after affording such representative an opportunity of being heard, disqualify him from representing the tax-payer.  

 

 

Annex-A

  LETTER OF AUTHORIZATION

                                             [See Rule 5]

 
I, _________________, Proprietor/Partner/Director of   M/s_______________________________, hereby  
authorize Mr.________________ S/o  Mr.______________   N.I.C. No.__________________ to represent before the adjudicating authority or the Customs, Excise and Sales Tax Appellate Tribunal, _______________________________ Bench on behalf of M/s.                                                            
 S.Tax Reg. No./Central Excise Licence No ___________________________________________________  for single hearing on _________________________________________________/ till the decision of the case                                                         (date)                                        (cross out whichever is inapplicable)
or till withdrawal of this authorization, whichever is earlier.

I also affirm and certify that he fulfills the conditions of an authorized representative as prescribed in the Tax-payers (Authorized Representatives) Rules, 2001. 

 

Dated:__________           Signature: ___________________________

 

Name: _______________________________

(Proprietor/Partner/Director)

N.I.C. No.______________________________

Company or business Seal/Stamp_________

________________________________________________________________

[C.No.3(10)STP/2000(Pt-I)]

   SOHAIL AFZAL
Chief (Sales Tax)