GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

REVENUE DIVISION

*******

Islamabad, the 14^th December, 2005

NOTIFICATION

(Sales Tax)

S.R.O.     1236     (I)/2005.– In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clause (9) of section 2, sections 3, 3AA and 4, sub-section (2) of section 6, section 7A, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13, sub-section (3) of section 22, section 23, sections 26AA and 34A, and the first and second provisos to section 45 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedures Rules, 2005, namely:-

            In the aforesaid Rules, in Chapter V,▬

(a) in rule 35, ▬

(i) in sub-rule 2, in clause (b), for the brackets, words, letters, commas and full stop “(for example WAPDA, KESC, etc.)”, the comma word and letters, “like WAPDA” shall be substituted;and

(ii) in sub-rule (3), ▬

(a) in the first proviso, ▬

(i) the word and letters “or KESC” shall be omitted; and

(ii) the word commas and letters “or, as the case may be, KESC” shall be omitted; and

(b) in the second proviso, the word and letters “or KESC” shall be omitted;

(b)        in rule 36, ▬

            (i)         in sub-rule (1), the word and letters “and KESC” shall be omitted;

(ii)         in sub-rule (2), the word and letters “and KESC” shall be omitted;   and

(iii) in sub-rule (4), the word and letters “or KESC” shall be omitted;

(c)        in rule 37, ▬

(i)         in the heading, the word and letters “and KESC” shall be omitted;                                                                                 

(ii)         in sub-rule (1), the word and letters “and KESC” shall be omitted; and

(iii) in sub-rule (2), the word and letters “and KESC”, occurring twice, shall be omitted; and

(d)        after rule 37, amended as aforesaid, the following new rule shall be inserted, namely: ▬

“37-A Discharge of tax liability by KESC. ▬(1) In case of the KESC, sales tax shall be paid on the basis of supply of electric power billed to the consumers after adjustment of input tax in terms of sections 7 and 8 of the Act and as provided under sub-rule (3).

(2)  The KESC shall file a monthly return under section 26 of the Act and Chapter II of the Sales Tax Rules, 20+05, and deposit the amount of sales tax payable for the tax period by the due date.

(3)  Input tax adjustment shall be admissible to the KESC in proportion to the quantum of electric power billed during the tax period.”.

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[C.No.1(33)STR/2000]

Additional  Secretary

(Shahid Ahmad)