Amendment in SRO 550(I)/96 dated 01.07.1996

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE *** Islamabad, the 6th August, 2003 NOTIFICATION (SALES TAX) S.R.O. 769(I)/2003.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 15, 17, 21 and 28 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Registration, Voluntary Registration and De-Registration Rules, 1996, namely:- In the aforesaid Rules, in rule 3, sub-rule(1), in the Explanation, in clause (a)__ (1) for the semicolon and word ";and" at the end, a colon shall be substituted; and (2) after clause (a), amended as aforesaid, the following proviso shall be added, namely;- "Provided that in case of such listed public limited companies whose registered premises and manufacturing premises are situated in different Collectorates, audit under section 25 and section 38 read with section 40A of the Act, may also be carried out by the Collectorate where the manufacturing premises are located; and". [C.No.3(2)STP/99/Pt] ( Dr.Kamal Azhar Minhas ) Secretary (ST.L&P)