ISLAMABAD (November 23 2003): The central excise duty paying industrial units and service providers whose licences were issued by Collectorate of Sales Tax and Central Excise (Enforcement), Karachi, would come under the jurisdiction of 'Large Taxpayers Unit' (LTU), Karachi.
However, the units and service providers situated outside the territorial jurisdiction of Karachi would be dealt by the respective Collectorates of sales tax and central excise.
The CBR has issued a notification here on Saturday to fulfil the legal formality pertaining to jurisdiction of LTU, Karachi.
Following is the text of the SRO issued on Saturday:
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (I of 1944), read with clause (xv) of Rule 2 of the Central Excise Rules, 1944, and in supersession of Notification No SRO/329(I)/2002, dated the 15th June, 2002, the Central Board of Revenue is pleased to direct that for the purpose of central excise duty, if leviable, the taxpayers included in the list given in Sales Tax Notification No SRO.350(I)/2002, dated the 15th June, 2002, and Income Tax Order No 2(1)S.Asst/2002-I, dated the 28th June, 2003, shall fall, if licensed by the Collectorate of Sales Tax and Central Excise (Enforcement), Karachi, in the jurisdiction of the Large Taxpayers Unit, Karachi:
Provided that the units/service providers, if physically situated outside the territorial jurisdiction of Karachi, shall be dealt by the respective sales tax and central excise Collectorates.
