Amendment in Sales Tax Recovery Rules, 1992

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE *** Islamabad, the 15th 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 1st 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)