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011106
GOVERNMENT OF PAKISTAN REVENUE
DIVISION (CENTRAL BOARD OF REVENUE)
Islamabad, the 6th November, 2001
NOTIFICATION
(CUSTOMS, SALES TAX & CENTRAL EXCISE)
S.R.O. 768 (I)/2001.—In exercise of the powers conferred by clause (xxi) of sub-section (2) of section 37 of the Central Excises Act, 1944 (I of 1944), section 219 of the Customs Act, 1969 (IV of 1969), and section 50 and section 52 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to make the following rules namely:-
THE TAX-PAYERS (AUTHORIZED REPRESENTATIVES) RULES, 2001
1. Short title, commencement and
application.—(1) These rules may be called the Tax-payers (Authorized
Representatives) Rules, 2001.
(2) They shall aply to persons authorized by the tax-payers to represent them or appear on
their behalf before the Appellate Tribunal or any other adjudicating authority.
(3) They shall come into force at once.
2. Definitions.—In these rules, unless there is anything repugnant
in the subject or context,-
(a) "authorized representative" means a person authorized in writing by a
tax-payer on a letter of
Authorization as specified in Annex-A to the rules;
(b) "Appellate Tribunal" means the Customs, Excise and Sales Tax Appellate
Tribunal constituted under section 194 of the Customs Act, 1969 (IV of 1969);
(c) "adjudicating authority" means any officer appointed to adjudicate and
decide cases under section 179 of the Customs Act, 1969 (IV of 1969), section 45 of the
Sales Tax Act, 1990, and section 33 of the Central Excises Act, 1944 (I of 1944);
(d) "accountant" means—
(i) a Chartered Accountant within the meaning of the Chartered Accountants Ordinance, 1961
(X of 1961); or
(ii) a Cost and Management Accountant within the meaning of the Cost and Management
Accountants Act, 1966 (XIV of 1966); or
(iii) a member of any association of accountants recognized in this behalf by the Federal
Government.
(e) "misconduct" means conduct prejudicial to good order, unbecoming of a
gentleman and includes any act on his part to bring or attempt to bring outside or any
sort of influence directly or indirectly to bear on the officer of Customs, Central Excise
and Sales Tax in respect of any matter relating to discharge of his duties under the
relevant Acts, or creating hindrance in discharge of such duties or impersonation or
submission of fake documents;
(f) "relevant Act" means the Central Excises Act, 1944 (I of 1944), the Customs
Act, 1969 (IV of 1969), and the Sales Tax Act, 1990;
(g) "rules" means the rules made under the relevant Act; and
(h) "tax-payer" means any person who is required, or liable, to pay, or is
paying duty, or tax, or any sum under any or all of the relevant Acts, or the rules and
includes any person who is engaged directly or indirectly in any activity falling within
the scope of any of the relevant Acts or the rules.
3. Persons authorized to represent a taxpayer.—For the purpose of
these rules, only the following persons are authorized to represent a tax-payer before the
adjudicating authority and Appellate Tribunal, namely:-
(a) a person in the employment of the tax-payer working on a full-time basis and holding
at least a bachelor’s degree in any discipline from a university recognized by the
University Grants Commission provided that such person shall represent only the tax-payer
in whose employment he is working on full-time basis;
(b) an advocate entered in any rolls, and practicing as such, under the Legal
Practitioners and Bar Councils Act, 1973 (XXXV of 1973);
(c) a person holding a Bachelor or Masters degree in Commerce;
(d) a person who has retired or resigned after putting in satisfactory service in the
Sales Tax Department or Customs Department or Central Excise Department for a period of
not less than ten years in a post or posts not inferior to that of an Assistant Collector:
Provided that no such person shall be entitled to represent a tax-payer for a period of
one year from the date of his retirement or resignation or in any case in which he had
made, or approved, as the case may be, any order under the relevant Acts; and
(e) an accountant.
4. Disqualifications.—The following persons shall not be entitled to
represent a tax-payer under these rules, namely:-
(A) any person who has been convicted as a result of any criminal proceedings under any
law for the time being in force in Pakistan;
(b) a person who has been dismissed or compulsorily retied from service;
(c) a person who has become insolvent;
(d) a person who is guilty of misconduct as defined in sub-rule (e) of rule 2.
5. Procedure to appoint authorized representative.— To appoint his
authorized representative, a taxpayer shall issue a Letter of Authorization, in the form
specified in Annex-A, duly signed by proprietor, partner or director of the company or
business concern, which shall be submitted by the authorized representative before the
adjudicating authority or Appellate Tribunal. The authorized representative will use the
Letter of Authorization for a single hearing, or till final decision of the case, by the
adjudicating authority or the Appellate Tribunal, as the case may be.
6. Power to disqualify.—On receipt of a complaint against any authorized
representative for misconduct from the Appellate tribunal or, as the case may be, an
adjudicating authority, the Central Board of revenue may, after affording such
representative an opportunity of being heard, disqualify him from representing the
tax-payer.
Annex-A
LETTER OF AUTHORIZATION
[See Rule 5]
1,_____________Proprietor/Partner/Director of
M/s_____________, hereby authorize Mr_____________s/o Mr. _____________N.I.C. No.
_____________to represent before the adjudicating authority or the Customs, Excise and
Sales tax Appellate Tribunal, ________________ Bench on behalf of M/s._______________
S.Tax Reg. No./Central Excise Licence No.________ for single hearing on _________/till the
decision of the case
(date) (cross out whichever is inapplicable)
or till withdrawal of this authorization, whichever is earlier.
I also affirm and certify that he fulfills the conditions of an authorized representative
as prescribed in the Tax-payers (authorized representatives) Rules, 2001.
Dated:__________
Signature:_________
Name:_____________
(Proprietor/Partner/Director)
N.I.C. No._____________
Company or business Seal/Stamp_________
[C.No.3(10)STP/2000(Pt-I)]
Sd/-
SOHAIL AFXZAL
Chief (Sales Tax)
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