GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
***

Islamabad, the 19th September, 2003.

NOTIFICATION
(CUSTOMS, SALES TAX AND CENTRAL EXCISE) 

            S.R.O. 924(I)/2003.- In exercise of the powers conferred by section 179 of the Customs Act, 1969(IV of 1969), read with section 3 thereof, section 45 of the Sales Tax Act, 1990, read with section 30 thereof, and section 33 of the Central Excises Act, 1944 (I of 1944), and rule 4 of the Central Excise Rules, 1944, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 377(I)/2002, dated the 15th June, 2002, namely:-

            In the aforesaid Notification, ─

                (a)    in the TABLE, against S.No.3 in column (1), for the entry in column (3), the following shall be

                        substituted ;

 

                        “ (i)    Sales Tax House Karachi.
                          (ii)   Large Taxpayers Unit. “; and 

                (b)    in paragraph 2, ─

                          (i)    the words and commas “or, as the case may be, the Large Taxpayers Unit” shall be omitted;

                                 and

                          (ii)   for clause (i) , the following shall be substituted, namely:─ 

                                “(i) cases involving non filling, late filing, short filing and wrong filing of sales tax returns which

                                shall, subject to the provisions of section 11A of the Sales Tax Act, 1990, be adjudicated by

                                an officer not below the rank of Superintendent or, as the case may be, Senior Auditor of the

                                respective Collectorate, Sales Tax House, Karachi, or of the Large Taxpayers Unit specified in

                                column (3) of the said Table, and all such pending cases, if any, shall be transferred to such

                                officers”. 

_________________________________________________________________________________________________________

[C.No.3(16)ST-L&P/2000]

( Dr. Kamal Azhar Minhas )
Secretary (Sales Tax)