GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

*** 

Islamabad, the 15^th June, 2002. 

NOTIFICATION

(SALES TAX)   

                S.R.O. 340(I)/2002. In exercise of the powers conferred by sections 50 and 48 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Recovery Rules, 1992, namely:- 

                In the aforesaid Rules, 

 

                (1)    in rule 2, in sub-rule (1), in clause (ii), after the word “Superintendent” the words “or Senior Auditor”

                        shall be inserted;  

                (2)    rule 3 shall be omitted;  

                (3)    for rule 4, the following shall be substituted, namely:

 

                        “(4) Initiation of recovery action.—  (1) On expiry of thirty days from the date on which the

                        Government dues are adjudged, the referring authority shall  deduct the amount from any money

                        owing to the person from whom such amount is recoverable and which may be at the disposal or in                         the control of such officer.    

 

                        (2)    In case the government dues are not fully recovered under sub-rule (1), the referring

                                 authority may:  

 

                                (a)    serve a notice to the customs, central excise, sales tax or income tax officers in the

                                        form as set out in Annex-III to deduct the Government dues from any money owing to

                                        the defaulter which may be under their control; and a copy of such notice shall be

                                        endorsed to the defaulter;  

 

                                (b)    require by notice in writing, any person or organization who holds, or may subsequently

                                        hold, any money for or on account of the defaulter, to pay to such officer the amount

                                        specified in the notice;   

        

                                (c)    require, by notice in writing, the customs officers to stop the clearance of any goods

                                        imported by the defaulter; and   

 

                                (d)    attach the bank accounts of the defaulter.”; 

 

                (4)    in rule 5, for sub-rule (1), the following shall be substituted, namely:   

 

                        “(1)   In case the government dues are not recovered in the manner prescribed in rule 4, the

                                 referring authority shall serve upon the defaulter a notice as set out in Annex IV,  informing

                                 him that removal of any goods from his business premises shall be stopped with effect from

                                 the date specified in the notice till such time the dues are paid or recovered in full:   

 

                                        Provided that if the government dues still remain unpaid, the referring authority shall seal

                                        the business premises of the defaulter till such time the dues are paid or recovered in

                                        full.”;

 

                (5)    in rule 6, after the bracket, letter and comma, “(c)”, the bracket, letter and comma,  “(ca)” shall be

                        inserted;   

 

                (6)    in rule 10, in clause (a), after the word “post” the words “or courier service” shall be added;    

    (7)    in rule 30, the words “being the in charge of state warehouse” shall be omitted;

    (8)    in rule 38, for the words, comma, brackets and figures “Registration of(8)sp; Auctioneers and Auction Procedure Rules, 1980, issued vide Notification No. S.R.O. 1228(I)/80 dated 1^st December, 1980”, the words, figures and comma “provisions of Chapter V of Customs Rules, 2001”

 (9)        in rule 67, in sub-rule (2), after the word “Superintendent” the words “or Senior Auditor” shall be inserted; 

(10)       rule 72 shall be omitted; and 

(11)      in Annex-I, in para 2, in entry (c), after the word, brackets and letter “clause (c)”, the word, brackets and letters “and (ca)” shall be inserted.

_________________________________________________________________________________

[C.No.1/4-STB/2002]

 

 

                                                                                                                                ( SYED TANVIR AHMAD )

                                                                                                                        Secretary (Sales Tax Budget)