CBR cuts powers of adjudicating authorities

ISLAMABAD (November 26 2002) : The Central Board of Revenue (CBR) has withdrawn the powers of Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication) to adjudicate the cases of assessment of tax including short-payment, wrong input tax credit or refund claimed and cases involving late filing and wrong filing of sales tax returns.

The CBR has curtailed the powers of adjudicating authorities through an SRO.833(I)/2002 amending SRO.377(I)/2002 issued on Monday.

Now only executive collectorates could deal with the cases of short-filing, non-filing, wrong filing and late filing of returns and provisions of section 11 of the Sales Tax Act, 1990.

The cases of following categories will not be adjudication by the adjudicating offices of Collectorate or Large Taxpayers Unit, Customs, Sales Tax and Central Excise (Adjudication); case involving rejection of claims for refund; technical violations of manifest clearance; violation of baggage rules; technical violations of import-export/export restrictions without the involvement of any evasion of duty or taxes; adjudication by the officers of Controller of Customs Valuation's Office; cases specifically remanded by superior courts to the officers of the concerned collectorate by name or by designation; routine condonations of time limit or procedural omissions; cases relating to Makran Civil Division, involving goods the value of which does not exceed ten hundred thousand rupees (excluding the value of conveyance used for transportation of seized goods) and cases involving short-filing and non-filing of Sales Tax returns.

Following is the text of the SRO.833(I)/2002 issued on Monday: 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 Excise Act, 1944(1 of 1944), and rule 4 of the Central Excise Rules, 1944, the Central Board of Revenue is pleased to direct that the following further amendment shall be made in its Notification No.S.R.O.377(1)/2001, dated the 15th June, 2002, namely:-

In the aforesaid Notification, in paragraph 2, in clause (I) after the words “involving”, the words and commas “provisions of section 11 of the Sales Tax Act, 1990 including cases of the late filing, wrong filing,” shall be inserted.

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