NOTIFICATION

(SALES TAX)

S.R.O. 907(I)/2004 - In exercise of the powers conferred by first proviso to section 45 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to revise the jurisdiction and powers of Adjudication specified in column (2) of the Sales Tax Officers specified in column (1) which shall be as follows:-

SALS TAX OFFICERS (1)		JURISDICTION AND POWERS OF ADJUDICATION (2)
(i)	Collector	Cases falling under sub-section (2) of section 11 and section 36 of the Act without any restriction as to the amount of tax involved or amount erroneously refunded or any other contravention.
(ii)	Additional Collector	Cases falling under sub-section (2) of section 11 and section 36 of the Act provided that the amount of tax involved or the amount erroneously refunded or any other contravention does not exceed twenty five million rupees.
(iii)	Deputy Collector	(a) Cases falling under sub-section (1) of section 11. (b) Cases falling under sub-section (2) of section 11 and section 36 of the Act provided that the amount of tax involved or the amount erroneously refunded or any other contravention does not exceed five million rupees.

{F.No.1(22)S/Adj/2004}

(AZIZUDDIN AHMAD)

SECRETARY(LEGAL)