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020508
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No. 39/2002
C.No.3(16)STP/2001
Islamabad, the 8th May, 2002.
To: The Collector,
Collectorate of Sales Tax & Central Excise (West),
Karachi.
Subject:-
REVIEW APPLICATIONS RECEIVED BY REJECTED UNITS IN TERMS OF SRO 392(I)/2001, & 395(I)/2001 dated 18.06.2001.
I am directed to refer to your
letter C.No.01.Misc/Exemption/ST/W/2000-2001/9880 dated 13.04.2002 on the subject cited
above and to say that Sales Tax General Order No.1/2001, in sub-para (x), of para 6
clearly mentions that an appealable order may be issued for disposal of such cases.
Since no appealable order has been passed in these cases, they have yet to be finalized.
Accordingly there is no requirement of review and these cases may be decided on merits in
terms of the instructions contained in the Sales Tax General Order No.1/2001.
2. As regards the queries raised in your letter
C.No.01/Misc/Exemption/ST/W/2000-2001, dated 26.02.2002, the replies are as follows:-
(i) The cases which have been stated as ‘rejected’ may be properly disposed
of by issuing appealable orders in accordance with the provisions of Sales Tax General
Order No.1/2001. Any further clarification may be sought thereafter;
(ii) the four relief notifications do not place any time restriction for processing
the applications. One of the condition of exemption was the payment of any arrears
outstanding against the applicant upto 31.12.2001. Therefore, the Collectorate may dispose
of all applications on merit, even if received on 31.12.2001; and,
(iii) Board has already clarified that cases pending in adjudication/appeal etc. may
also be considered under these notifications (copy of Board’s letter
C.No.1(6)STR/98(Pt-I), dated 13.02.2002 is enclosed). It may be appreciated that these are
essentially exemption notifications, subject to Collectorate’s verification of the
conditions for availing the exemption. In case the applicants fulfill the
conditions, their liability stands exempted to the extent specified in the notification,
and all quasi-judicial proceeding become infructuous to that extent.
(Dr. Ashfaq Ahmed Tunio)
Secretary (ST-L&P)
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