Adjudication Powers of Sales Tax officers

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE SALES TAX WING *** Islamabad, the 1st July, 1996 NOTIFICATION (SALES TAX) S.R.O. 555(I)/96.-- In exercise of the powers conferred by sub-section (3) of section 11 and section 36 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to authorise the officers of sales tax specified in column (2) of the table below to adjudicate the cases involving assessment of sales tax, charging of additional tax, imposition of penalty and recovery of' amount erroneously refunded subject to limitations and conditions as are specified in column (3) of the said table:- TABLE S.No. | Designation of Officer | Limitations and Conditions (1) | (2) | (3) 1. | Superintendent/Senior Auditor. | Cases falling under sub-section (1) of section 11 of the Act. 2. | Assistant 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 does not exceed five hundred thousand rupees. 3. | Deputy 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 does not exceed one million rupees. 4. | Additional 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. Amended vide SRO 1318(I)/98 dated 28.11.1398