950827

Revenue collectors asked

to recover all govt dues

within 30 days of

their falling due

HASEEB HAIDER

LAHORE: Federal government has issued instructions to all revenue collecting officials, including income tax, sales tax, customs, and central excise to recover all government dues within 30-days from the date such levies are adjudged to be final.

Javed Iqbal Mirza, Secretary (STP), Central Board of Revenue, has issued a notification announcing amendments in the Sales Tax Recovery Rules 1992 vide notification SRO 1178(1)92.

The SRO stipulate that all government dues shall be recovered within 30-days from the date that such dues are adjudged to be final.

On expiry of the time laid down in rule 3, the referring authority shall proceed to initiate recovery of government dues and where necessary by serving a notice to the customs central excise, sales tax or income tax authorities, to deduct the government dues from any money owing to defaulter, which may be under their control, the notification says.

Under the SRO, if the government dues are not recovered in the manner prescribed in rule 4, the referring authority shall serve upon the defaulter a notice, as the case may be, informing him that removal of any goods from his business premises shall be stopped with effect from the date specified in the notice till such time that the amount of tax is paid or recovered in full and the referring authority may also require any person or organisation who holds or subsequently may hold any money for or on account of the person from whom tax may be recoverable, to pay to such officer the amount specified in the notice.

In case the government dues still remained unpaid the business premises of the defaulter could be sealed till the recovery is made in full.

However, if the referring authority is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or part of such of his movable or immovable property, as shall be liable to attachment in the process of recovery, and that the realization of government dues in consequence might be delayed or obstructed, the authority may at any time after the issue of the notice under sub-rule (1) direct for reasons to be recorded in writing, execution of the notice by ignoring the specified time limit.

The referring authority may publish such notice as mentioned in sub-rule (1) or rule 4 in newspapers of normal residence of the defaulter.

In case of failure of recovery, measures taken by the concerning authority under rule 4 and rule 5 a demand note will be issued to the defaulter.

ATTACHMENT AND SALE OF PROPERTY: The recovery officer, on receipt of the demand note, shall serve a notice on the defaulter and his movable and immovable property shall stand attached and subsequently sold if recovery is not otherwise effected.

Master registers to be maintained by the referring authority and the Recovery Officer: -

The referring authority and the recovery officer shall maintain master registers in the form set out and every notice, order and demand note shall be entered in this register serially, and they shall authenticate all entries by fixing their signatures; and seal.

The referring authority and the recovery officer shall exchange their information for completion of corresponding entries in the master registers of both offices in the form of a monthly return, after filling the respective columns by the concerned office.

Power to require information to be furnished:

The referring authority for the recovery officer may, by requisition in writing, require any person or organization, whether registered under the Act or otherwise, to furnish any information, required for the proceedings under these rules".