Short Title and Commencement, Refund of Tax Under Sub-Section (1) of Section 10, Refund of Tax Under
SRO 52(I)/92Refunds and drawback
SRO 52(I)/92 is a Sales Tax SRO dated 26 January 1992, listed by FBR as "Short Title and Commencement, Refund of Tax Under Sub-Section (1) of Section 10, Refund of Tax Under".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
The
REFUND OF SALES TAX RULES,
1992
CONTENTS
1. Short title and commencement.
2. Refund of tax under sub-section (1) of section 10.
3. Refund of tax under section 66.
The
REFUND OF SALES TAX RULES,
1992
1Notification No. S.R.O. 52(I)/92, dated 26th January, 1992. --- In
exercise of the powers conferred by the section 50 of the Sales Tax Act, 1990,
read with sub-section (1) of section 10 and section 66 of the said Act, the Central
Board of Revenue is pleased to make the following rules, namely:--
1. Short title and commencement. --(1) These rules may be called
the Refund of Sales Tax Rules, 1992.
(2) They shall come into force at once.
2. Refund of tax under sub-section (1) of section 10. -- (i) For
refund of input tax under sub-section (1) of section 10 of the Sales Tax Act, 1990,
the registered person shall file a refund claim complete in all respects with the
concerned Assistant collector of Sales Tax.
(ii) the Assistant Collector on receipt of a claim under sub-rule (1) shall
depute an audit team to conduct audit of the unit. After careful scrutiny of the
refund claim and the audit report, the Assistant Collector shall, subject to the
provisions of sub-section (1) of section 10 of the Sales Tax Act, 1990, and after
adjusting other liabilities, if any, of the registered person due to the Government,
shall allow refund of input tax through an order.
3. Refund of tax under section 66. -- (I) For refund of sales tax
under section 66 of the Sales Tax Act, 1990, the registered person shall file claim
for refund of sales tax paid or overpaid through inadvertence, error or
misconception with the concerned Assistant Collector of Sales Tax, within one
year of the date of payment.
1 Reported as PTCL 1992 St. 638
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(ii) The Assistant Collector of Sales Tax shall scrutinize the claim filed
under sub-rule (1) and after satisfying himself as to the admissibility of the refund
claim and after adjusting other liabilities, if any, of the registered person due to
the Government, shall issue refund order.
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