Revenue Board to extend case decision time limits only in exceptional terms

ISLAMABAD (April 06 2003) : Terming the existing time limits for finalisation of tax appeals as sufficient, tax authorities have informed the collectorates of customs, sales tax and central excise (adjudication) that Central Board of Revenue (CBR) would extend time limit only in exceptional cases.

Sources told Business Recorder here on Saturday that Sales Tax Act, 1990 has authorised the tax officials to decide a case within 45 days and the limit could be extended to 90 days.

However, the Board has the authority to extend time limit further for deciding exceptional cases.

Similarly, Custom Act, 1969 provides that a case will be decided by the adjudicating officer within 90 days, which could be further extended by collector for another 90 days on valid grounds.

The Board can further extend time limit in exceptional circumstances.

Under Central Excise Act, 1994, the concerned officials should decide a case within 45 days.

The time limit is further extendable under exceptional circumstances.

Sources said that CBR has already given provision of extension in time limit under Sales Tax Act, Custom Act and Central Excise Act.

Therefore, the Board would only use powers to further extend time limit for deciding appeals in exceptional cases.

Sources pointed out that collectorates of customs, sales tax and central excise (adjudication) were established from July 1, 2000.

The adjudicating officers finalise cases framed by the executive collectorates.

The collector appeals hear appeals on cases decided by the officers upto the rank of Deputy Collector.

The results of appeals could be ascertained from the collector, appeals, but the results of appeals at Customs Sales Tax Appellate Tribunals level cannot be ascertained from the tribunals because these are under administrative control of Law, Justice and Human Rights Division, sources added.

The CBR said that the executive collectorates should maintain basic details of the appeals, as these offices are responsible to line Members for initiation, prosecution and follow-up of the cases.

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