Condonation of time limit by Commissioner. IR Under section 74 of Sales Tax Act 1990

Government of Pakistan Revenue Division Federal Board of Revenue ****** Islamabad, the l2tl' September, 2024 Notification .,U9 S.R.O. \* (1y2024.- In exercise of the powers conferred by proviso to section S.R.O.74 of the Sales Tax Act, 1990 and in supersession of Notification No' 394(l)12009, dated the 21't May, 2009, the Federal Board of Revenue is pleased to empower Commissioner-IR having jurisdiction to condone time-limit where any time or period has been specified under any of the provision of the said Act or rules made thereunder within which any application is to be made or any act or thing is to be done, so that he may, in any case or class or cases, permit such application to be made or such act or thing to be done within such time or period as he may consider appropriate, subject to the following limitations and conditions, namely: (a) the registered person concemed or any person authorized by him shall submit an application to the Commissioner-IR having jurisdiction stating therein the grounds of delay for condonation of the time-limit; (b) if no further information or documents are required in respect of the case, the Commissioner-IR shall take into consideration the grounds of delay and decide the case within thirty days from the date ofreceipt of the application; (c) if the Commissioner-IR is of the opinion that further information and documents are required in respect ofthe case, he may ask for submission ofsuch information and documents and, after receipt of the requisite information and documents, take the case into consideration and decide the case within forty-five days of the receipt of the application; (d) the Commissioner-IR shall decide the case on merit and record the reasons for approval or rejection of the application; and (e) in the case of approval of the application, the Commissioner-IR may condone the time-limit upto three years.

later than seventh day of every month, fumish2. The Commissioner-IR shall, not in soft form or otherwise to the concemed Chief Commissioner-IR a report of cases processed in the calendar month, on the following format, namely:- S.No Name of NTN/ Date of Date of Date of Days Registered STRN Initial complete deci sion Condoned Person Application information 1 2 3 4 5 6 7 No.1 11 ST-L&P/Misc/2024 I (Khalid Mehmood) Second Secretary (ST L&P)