Islamabad,
the 6th March, 2002.
S. R. O. 134 (I)/2002.- In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with sub-section (3A) of section 3 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in the Special Procedure for Ginning Industry Rules, 1996, namely:-
In the aforesaid Rules,
(i) in the
preamble, after the figure 3 the
words and figure and the first and second provisos to section 45 shall be
inserted; and
(ii) in rule 6,
after sub-rule (4), the following new sub-rules shall be added, namely: -
(5)
If the spinning unit or the exporter fails to furnish bank draft for the
amount of sales tax payable on the ginned cotton purchased by him from a ginner
by the due date specified in sub-rule (1), or claims adjustment or refund of
input tax in contravention of sub-rule (3), besides any other action which may
be taken against him, the Collector of Sales Tax may issue an order directing
all ginners not to deliver or supply ginned cotton to such spinning unit or
exporter without receiving prior payment of sales tax from the buyer. If a
ginning unit, after receipt of such order makes delivery or supply of ginned
cotton to such spinning unit or exporter without prior payment of the amount of
sales tax involved, besides any other action which may be taken against him,
such ginner shall be liable to pay sales tax, additional tax and penalty
thereof, if any, on such supply.
(6)
A person aggrieved by an order of a Collector under sub-rule (5) may file
a representation to the Central Board of Revenue.
(7) Cases
involving non-payment or short payment of sales tax by a ginner, a spinning unit
or an exporter on supplies of ginned cotton made under the provisions of these
rules shall be adjudicated by the officer having jurisdiction in the area where
the contravention case is made.
[C.
No. 3(13)STP/96-Pt.I]
(
Falak Sher )
Additional Secretary