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Facility for large taxpaying units for filing cases against Revenue Board

ISLAMABAD (September 24 2003): The large taxpaying units of Karachi and those operating under Sales Tax House, Karachi, can file their tax related cases against the Central Board of Revenue (CBR) at the forum of Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Karachi-III.

The CBR has empowered Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Karachi-III, to adjudicate cases relating to Sales Tax House Karachi and Large Taxpayers Unit (LTU), Karachi.

The CBR has amended SRO 377(I)/2002 through an SRO 924(I)/2003 issued here on Tuesday.

However, the cases of following category would not be adjudicated by the officers of Collectorate of Customs, Sales Tax and Central Excise (Adjudication).

This includes cases involving non-filling, late filing, short filing and wrong filing of sales tax returns which should, subject to the provisions of section 11A of the Sales Tax Act, 1990, be adjudicated by an officer not below the rank of Superintendent or, as the case may be, Senior Auditor of the respective Collectorate, Sales Tax House, Karachi, or of the Large Taxpayers Unit specified in column (3) of the said Table, and all such pending cases, if any, shall be transferred to such officers.

Following is the text of the notification issued here on Tuesday:

In exercise of the powers conferred by section 179 of the Customs Act, 1969 (IV of 1969), read with section 3 thereof, section 45 of the Sales Tax Act, 1990, read with section 30 thereof, and section 33 of the Central Excises Act, 1944 (I of 1944), and rule 4 of the Central Excise Rules, 1944, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in its Notification No S.R.O. 377(I)/2002, dated the 15th June, 2002, namely:-

In the aforesaid Notification,

(a) in the TABLE, against S.No 3 in column (1), for the entry in column (3), the following shall be substituted;

“(i) Sales Tax House Karachi.

(ii) Large Taxpayers Unit.”; and

(b) in paragraph 2, –

(i) the words and commas “or, as the case may be, the Large Taxpayers Unit” shall be omitted;

and

(ii) for clause (i) , the following shall be substituted, namely:

“(i) cases involving non filling, late filing, short filing and wrong filing of sales tax returns which shall, subject to the provisions of section 11A of the Sales Tax Act, 1990, be adjudicated by an officer not below the rank of Superintendent or, as the case may be, Senior Auditor of the respective Collectorate, Sales Tax House, Karachi, or of the Large Taxpayers Unit specified in column (3) of the said Table, and all such pending cases, if any, shall be transferred to such officers”.

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